Tarrif and non tarrif

[Guest]

i want to know that what is the diff between tariff and non tarriff

[Mahir S]

(i) Tariff Notification are issued for making amendment to the schedule of Central Excise Tariff Act, 1985; such schedule consists of various chapter for goods falling under different classification and also prescribes rates for excise duty to be charged.

Non-Tariff Notification are issued for making amendment in various acts/rules under Central Excise Act,1944 and Central Excise Rules,2002/Cenvat Credit Rules,2004.

(ii) Tariff related notifications are issued in relation to change in tariff rate with some condition or clause.

Non Tariff notifications are NOT Tariff related, as they cannot allow conditional or unconditional change in tariff rates to any sub heading goods.

AI Summary

Tariff notifications amend excise tariff schedules and rates, while non tariff notifications amend rules without changing rates. Tariff notifications amend the schedule to the Central Excise Tariff Act by changing goods classification and excise duty rates for specified headings or sub headings, often subject to conditions. Non tariff notifications amend statutory rules or procedures under the Central Excise Act, Central Excise Rules, or Cenvat Credit Rules and do not effectuate changes to tariff rates for goods.