Visit us at – http://mangalorecustoms.kar.nic.in/ E-mail: cusmlore@blr.vsnl.net.in
F.No. 7/2000 EDI Dated: 13-07-2001PUBLIC NOTICE No. 23 /2001
Sub: Assessment of goods not chargeable to Central Excise duty but chargeable to other Excise duties, under ICES-reg.
Importers, CHAs, trade in general & all others concerned are hereby informed that all the bills of entry relating to goods which are not classifiable under Central Excise Tariff Act but are chargeable to duties of excise under other acts, like the Medicinal & Toilet Preparations (Excise Duties) Act, 1955; alcoholic liquors for human consumption etc. shall also be processed under Indian Customs EDI System with effect from 18/07/2001. These types of articles are being assigned 6 digit codes corresponding to the Central Excise Tariff Heading (CETH) on a notional basis under Chapter 00 in the System. The list of such articles and their codes is annexed to this Public Notice. CETH code as indicated in the said annexure should be mentioned against the articles of this nature, in the declaration being presented to the data entry operator at the Service Centre.
Similarly there are certain other items which are not excisable at all (E.g.live animals, cereals, oil seeds etc.). A code 009000 has been proposed to be used to enable assessment of such goods in the system.
The importers and CHAs are advised to contact the D.C (EDI) for any clarification or for resolving any difficulties.
Sd/-
(P.Karthikeyan)
COMMISSIONER
" Attested"
(M.Vivekanandan)
Dy. Commissioner (EDI)
DIRECTORY OF CODES FOR GOODS NOT LEVIABLE TO EXCISE DUTY UNDER THE CENTRAL EXCISE TARIFF ACT, 1985
|
CODE |
DESCRIPTION OF GOODS |
AD. VAL. RATE |
SPEC. RATE |
UQC FOR SPEC. RATE |
1. Allopathic Medicinal Preparations: |
||||
|
(i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages- |
||||
|
001011 |
(a) Patent or proprietary medicines |
20 | ||
|
001012 |
(b) Others |
20 | ||
|
(ii) Medicinal Preparation containing alcohol which are not capable of being consumed as ordinary alcoholic beverages |
20 | |||
|
001013 |
(a) Medicinal preparations containing which contain known active ingredients in therapeutic quantities |
20 | ||
|
001014 |
(b) Others |
20 | ||
|
001015 |
(iii) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic |
20 | ||
|
2. Medicinal Preparations in Ayurvedic, Unani or other indigenous systems of medicine- |
||||
|
001021 |
(i) Medicinal preparations containing self-generated alcohol which are not capable of being consumed as ordinary alcoholic beverages |
4 | ||
|
001022 |
(ii) Medicinal preparations containing self- generated alcohol which are capable of being consumed as ordinary alcoholic beverages |
4 | ||
|
001023 |
(iii) All other containing alcohol which are prepared distillation or to which alcohol has been added |
4 | ||
|
001024 |
(iv) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic |
20 | ||
|
111030 |
3. Homeopathic preparations containing alcohol |
4 | ||
|
4. Toilet preparations |
||||
|
001040 |
Toilet preparations containing alcohol or narcotic drug or narcotic |
50 |
| CODE |
DESCRIPTION OF GOODS |
AD. VAL. RATE |
SPEC. RATE |
UQC FOR SPEC. RATE |
|
Alcoholic Liquors for human consumption as notified under proviso to Section 3(1) of CTA, 75 |
||||
| Goods of heading 220300 of Customs Tariff Act-75 | ||||
|
002011 |
Not exceeding US$ 20 per case | 150 | ||
|
002012 |
Exceeding US $20 but not exceeding US$40 per case | 100 | ||
|
002013 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220410 of Customs Tariff Act-75 | ||||
|
002111 |
Not exceeding US$20 per case | 150 | ||
|
002112 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
002113 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220421 of Customs Tariff Act-75 | ||||
|
002211 |
Not exceeding US$20 per case | 150 | ||
|
002212 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
002213 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220429 of Customs Tariff Act-75 | ||||
|
002311 |
Not exceeding US$20 per case | 150 | ||
|
002312 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
002313 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220430 of Customs Tariff Act-75 | ||||
|
002411 |
Not exceeding US$20 per case | 150 | ||
|
002412 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
002413 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220510 of Customs Tariff Act-75 | ||||
|
002511 |
Not exceeding US$20 per case | 150 | ||
|
002512 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
002513 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220590 of Customs Tariff Act-75 | ||||
|
002611 |
Not exceeding US$20 per case | 150 | ||
|
002612 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
002613 |
Exceeding US$40 per case | 75 |
|
CODE |
DESCRIPTION OF GOODS |
AD. VAL. RATE |
SPEC. RATE |
UQC FOR SPEC. RATE |
| Goods of heading 220600 of Customs Tariff Act-75 | ||||
|
002711 |
Not exceeding US$20 per case | 150 | ||
|
002712 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
002713 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220820 of Customs Tariff Act-75 | ||||
|
002811 |
Not exceeding US$20 per case | 150 | ||
|
002812 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
002813 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220830 of Customs Tariff Act-75 | ||||
|
002911 |
Not exceeding US$20 per case | 150 | ||
|
002912 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
002913 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220840 of Customs Tariff Act-75 | ||||
|
003011 |
Not exceeding US$20 per case | 150 | ||
|
003012 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
003013 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220850 of Customs Tariff Act-75 | ||||
|
003111 |
Not exceeding US$20 per case | 150 | ||
|
003112 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
003113 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220860 of Customs Tariff Act-75 | ||||
|
003211 |
Not exceeding US$20 per case | 150 | ||
|
003212 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
003213 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220870 of Customs Tariff Act-75 | ||||
|
003311 |
Not exceeding US$20 per case | 150 | ||
|
003312 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
003313 |
Exceeding US$40 per case | 75 | ||
| Goods of heading 220890 of Customs Tariff Act-75 | ||||
|
003411 |
Not exceeding US$20 per case | 150 | ||
|
003412 |
Exceeding US$20 but not exceeding US$40 per case | 100 | ||
|
003413 |
Exceeding US$40 per case | 75 | ||
|
009000 |
C. All other goods, not leviable to any excise duty (eg. Live animals, cereals, oil seeds etc.) | 00 | 00 |