What is CETA?


Rates of duty of Excise is different on different goods

These rates are mentioned in CETA (Central Excise Tariff Act)

CETA is divided into 2 schedules

  1. First Schedule of CETA
  2. Second Schedule of CETA


First Schedule of CETA

It is divided into different sections (for different types of goods)

Each section is divided into different chapter


Each chapter into different headings and subheadings

At the beginning of each section are section notes, Similarly at the beginning of each chapter are chapter notes

There are total 20 chapters which are further classified into 96 Chapters


Eight digit Classification system _ _ _ _ _ _ _ _

Suppose 33059040 is a tariff item

First 2 digits are Chapter Number

Next 2 digits are Heading number of Chapter

Next 2 digits are Chapter Subheading

Last 2 digits are Chapter sub sub heading

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.