Rates of Duty in CETA

In CETA, rates of duties prescribed for different items are of 2 types

  • Advolerem Rate
  • Specific Rate

Advolerem Rate of Duty

Specific Rate of Duty

Duty is charged as % of Value

Duty is calculated on factors of production


% of Sales


Duty per kg, Duty per Machine Installed

It is more widely used

It is used only in some cases

  1. Indirect Tax
  2. Excise

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.