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of <h1>Understanding Goods Classification Under Central Excise Tariff Act: Key Rules and Harmonized System of Nomenclature</h1> The classification of excisable goods in India is governed by the Central Excise Tariff Act (CETA) and the Central Excise Act (CEA), which are interlinked. CETA is based on the Harmonized System of Nomenclature (HSN) for uniform classification and consists of two schedules detailing basic and special excise duties. The classification process involves determining the correct heading or sub-heading for goods, establishing the duty rate, and assessing value. CETA includes rules for interpreting classifications, such as prioritizing specific descriptions and considering essential characteristics. Trade parlance theory applies only when statutory definitions are absent, and end-use is generally irrelevant for classification.
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