Types of Duties

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....Act, 1985 (CETA). The rate of excise duty mentioned in the CETA is subject of various exemption notifications in this regard if any. General Rate of Excise duty is 12.5%. But the rate of duty may vary from product to product. (Central Excise First Schedule -Basic Excise Duty with Section Notes, Chapter Notes) (General Effective notifications) (Category wise effective notifications) 2 Special D....

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....t imposed vide section 136 of Finance Act, 2001. Only few items are subject to NCCD. Pan masala, Cigarettes, Hookah or gudaku tobacco, various varities of Jarda or tobacco, petroleum oil, polyester yarn, Certain passenger vehicles etc. are subject to NCCD. (Schedule of NCCD) (Effective notifications in respect of NCCD) 4 Additional Duty of Goods of Special Importance This duty is leviable unde....

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.... all goods from levy of additional duties of textile and textile articles. (Schedule of Additional duties of textile and textile articles) (Effective notifications in respect of textile an textile articles) 6 Additional Duty of Excise on Mineral Produces Additional duties of excise on Mineral Products are levied under Mineral Products (Additional Duties of Excise and Customs) Act, 1958. 7 Add....

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..... This cess would be levied and collected as a duty of excise from coal mines. This cess would apply to imported coal as CVD. Tariff rate is ₹ 100 but effective duty is ₹ 50 per ton. Education Cess and Secondary Higher Education Cess is not payable on this cess. Any CENVAT Credit cannot be utilised for paying this cess. This will be payable only in cash. 10 Education Cess and Seconda....