Tarrif and non tarrif, Central Excise

[bhavin shah]

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

Posts / Replies

[Naveed 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.