chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Excise Act, 2002

Such return shall be submitted whether or not any exciseable transaction was conducted in that month. Added by Finance Act, 2075.10B. Maintenance of Accounts: (1) A person required to submit an excise return under Section 10A shall maintain up-to-date accounts with prescribed details showing the price and quantity of production, sale, purchase, consumption and closing balance of raw materials, auxiliary raw materials, etc. used for the production of exciseable goods or services, and shall make such accounts available when requested for inspection by the Excise Officer.

(2) The purchase, production, removal, sale and stock accounts under subsection (1) shall be certified by the concerned Excise Officer and used for the purpose of maintaining accounts.

(3) A licensee shall keep the business accounts safe for a period of six years.

(4) For the implementation of this Act, an Excise Officer may, by written notice, request information relating to the business of exciseable goods or services. Added by Finance Act, 2075.10C. Computer-Processed Records Admissible as Evidence: (1) Notwithstanding anything contained in applicable laws, for the purposes of excise, records relating to excise of any person, processed by a computer located in the Department or its subordinate offices or offices designated to administer excise, shall be admissible as evidence, except where otherwise proven.

(2) It may be arranged that data relating to the production of prescribed exciseable goods or services is automatically received by the Department or an office designated by the Department through electronic means.

(3) The Department may make necessary arrangements for submitting excise returns and making excise payments through electronic means. Added by Finance Act, 2075.10D.
Excise Act, 2002

Added by Finance Act, 2075.10D. Excise Assessment by Excise Officer: (1) An Excise Officer may make an excise assessment in any of the following circumstances:-

(a) If an excise return is not submitted within the time limit,
(b) If an incomplete or defective excise return is submitted,
(c) If a false excise return is submitted,
(d) If there are grounds to believe that the excise duty amount has been understated or is incorrect,
(e) If there are grounds and reasons to believe that under-invoicing of the sale price has occurred and a re-determination or additional determination of price is necessary under subsection (4) of Section 7,
(f) If the production yield of exciseable goods or services under this Act or the rules made under this Act has been prescribed and the actual production yield falls short of that,
(g) If the alcohol content of liquor and substances sent for distillation differs by more than one percent,
(h) If excise duty has been evaded,
Amended by Finance Act, 2079.(i) If any person conducts business of exciseable goods or services without obtaining a license,
Added by Finance Act, 2079.(j) If the stock of excise stamps is found to be more or less than the stock that should be according to the stock book.

(2) While making an excise assessment under subsection (1), the Excise Officer shall give the concerned person a period of fifteen days to present his or her defense.

(3) The Department may monitor the excise assessment made under subsection (1).
Excise Act, 2002

If any error is found during monitoring, the Director General may order a re-assessment of excise duty.

(4) For the purpose of making an excise assessment under subsection (1) or examining the excise return submitted under Section 10A, the Excise Officer shall have the following powers:-

(a) To inspect goods, places, documents, accounts and records related to excise liability,
(b) To search or seal the business premises of any person or other places where evidence relating to an act deemed an offense under this Act may potentially exist,
(c) In the course of performing his or her duties, to request information from any person who prepares or fills in details in any record, book, account or document,
(d) To seize or remove any document, book or record located at the business premises of exciseable goods and services or other related places,
(e) To conduct an audit of excise at the place of business or office or any other suitable place,
(f) To request information from any person, including banks and financial institutions, regarding the business of exc

(ka) One hundred percent of the additional excise duty amount that becomes payable upon re-assessment or additional assessment pursuant to sub-section (4) of Section 7,

(kha) Five thousand rupees to fifteen thousand rupees for selling or storing excisable goods or services without obtaining a license,

(ga) In case of violation of the provision of Section 10A., zero point zero five percent per day of the excise duty leviable or one thousand rupees per return, whichever is higher,

(gha) Ten thousand rupees for failure to maintain updated accounts as per sub-section (1) of Section 10B., and five thousand rupees for each instance of refusing inspection of transaction accounts,

(na) Five thousand rupees for violation of sub-section (2) of Section 10B.,

(cha) Ten thousand rupees for violation of sub-section (3) of Section 10B.,

(chha) Five thousand rupees for each instance of obstructing or opposing the monitoring work as per sub-section (3) of Section 10D.,

(ja) One hundred percent of the amount of revenue leakage, if during inspection pursuant to Section 10Chh., the alcohol content differs by more than one percent,

(jha) One hundred percent of the excise duty amount that becomes payable if the production yield of excisable goods or services falls short of the prescribed production yield,

(nya) Ten thousand rupees for each instance of violation of sub-section (1) of Section 4Gh.,

(ta) Amended by the Finance Act, 2081.
Excise Act, 2002

One hundred percent of the excise duty amount not collected or short-collected, after collecting the excise duty leviable, when an enterprise fails to collect or short-collects excise duty while selling goods and services produced by itself under the self-removal system,

(tha) Omitted by the Finance Act, 2079. One hundred percent of the excise duty amount claimed as excise credit in violation of sub-section (3),

(da) For violation of sub-section (2) of Section 4Gh., ten thousand rupees for the first time and twenty thousand rupees for each subsequent time.

(dha) If a licensee fails to mention the maximum retail price, date of production, and batch number on liquor, cigarettes, and tobacco products, such goods shall be confiscated and an amount equal to the value of the goods or one hundred thousand rupees, whichever is higher, shall be levied.

(na) If a transparent plastic shrink cap, required to be used for the security of the excise stamp on bottles of liquor (excluding beer, wine, and cider), is not used, such goods shall be confiscated and an amount equal to the value of the goods or one hundred thousand rupees, whichever is higher, shall be levied.

(ta) If liquor, cigarettes, and tobacco products are produced, removed, or sold/distributed without approval or by counterfeiting another's brand, such goods shall be confiscated and an amount equal to the value of the goods or one hundred thousand rupees, whichever is higher, shall be levied.

(tha) Omitted by the Finance Act, 2077.

(da) One hundred thousand rupees for each instance of a wine-producing enterprise failing to conduct fermentation in patent steel tanks or wooden vats.

(dha) If during the stock verification of a licensee producing liquor, cigarettes, tobacco products, molasses and spirit used as raw materials for liquor, and other excisable materials, amended by the Finance Act, 2081. goods in excess of the quantity mentioned in the prescribed purchase account or stock account are found, such goods shall be impounded, and an amount equal to one hundred percent of the market value determined for such excess goods,

Added by the Finance Act, 2077.(dha1) If spirit and ethanol are found to be used contrary to the approval given pursuant to this Act or the Rules made under this Act, an amount equal to the excise duty leviable according to the highest potential alcohol strength of liquor producible from the spirit so used.
Excise Act, 2002

Added by the Finance Act, 2079.(dha2) One hundred percent of the excise duty amount leviable for a deficit in excise stamp stock, and for a surplus stock, impoundment of the surplus stamp stock and one hundred thousand rupees,

(na) For violation of this Act or the Rules made under this Act, other than as mentioned in this section, ten thousand rupees for each instance. Amended by the Finance Act, 2082.(5) The Excise Officer shall confiscate utensils, tools, machines, equipment, and vehicles used directly or indirectly in connection with an offence under this Act. Provided, if the person committing such an offence used the vehicle in such work without the permission of the vehicle owner, such vehicle shall not be confiscated, but the vehicle owner shall be fined twenty-five thousand rupees, and the vehicle driver shall be liable to a fine of up to fifteen thousand rupees or imprisonment for up to three months or both, depending on the nature of the offence.

(6) Amended by the Finance Act, 2078. Notwithstanding anything written in sub-section (5), if a vehicle registered as a rental vehicle is found to be used by the owner of the vehicle themselves, such vehicle shall be confiscated.

(7) In addition to the punishment and fine mentioned in sub-section (1), the Excise Officer may also suspend the license granted pursuant to Section 9 for a period not exceeding ninety days.

(8) Anyone who abets or instigates the offence written in sub-sections (1) and (2) shall be liable to half the punishment given to the principal offender.

(9) In addition to the punishment mentioned in sub-section (2), amended by the Finance Act, 2077. the Excise Officer may suspend the license granted pursuant to Section 9 for up to six months, or cancel the license pursuant to Section 10, and send a letter to the relevant body to deregister such industry or enterprise. Sec. 17. Attachment and Auction Sale of Property: (1) If a reasonable cause arises requiring an Excise Officer to confiscate the property of any person pursuant to this Act or the Rules made under this Act, such property may be attached so that it cannot be transferred or its ownership changed to any other person.

(2) If the property attached in this manner appears to be perishable, deteriorating, likely to be destroyed, or its value likely to decrease, the Excise Officer shall immediately auction sell such goods and impound the proceeds. If it is later determined that the concerned person is entitled to get the attached property back, only the amount received from the auction sale shall be returned to them. The concerned person shall not be entitled to claim the return of the goods themselves.
Excise Act, 2002

If it is later determined that the concerned person is entitled to get the attached property back, only the amount received from the auction sale shall be returned to them. The concerned person shall not be entitled to claim the return of the goods themselves. Added by the Finance Act, 2075.(3) If upon inspection, confiscated goods are found usable, the amount received from auction sale shall be deposited as revenue. Provided, if such goods are found to be unusable upon inspection, they shall be destroyed as prescribed by the Department. Added by the Finance Act, 2075.Sec. 17A. Provision for Payment in Installments: If a taxpayer makes a written request to be allowed to pay outstanding excise duty in installments, permission may be granted for payment in installments for a period of one year. Sec. 18. Powers Equivalent to a Court: (1) For the purposes of this Act, the Excise Officer shall have powers equivalent to a court under the prevailing law in respect of summoning the concerned person, taking statements, examining evidence, requiring the production of documents, detaining, or releasing on bail.

(2) While conducting proceedings under this Act, the Excise Officer shall adopt the procedure according to the Summary Procedure Act, 2028. Amended by the Finance Act, 2075.Sec. 19. Provisions Relating to Administrative Review and Appeal: (1) If dissatisfied with a decision made by an Excise Officer regarding excise assessment and collection, an application for administrative review may be submitted to the Director General within thirty days from the date of receiving such notice. Provided, an appeal may be made to the Revenue Tribunal within thirty-five days against a decision of an Excise Officer imposing imprisonment for an offence under amended by the Finance Act, 2082. sub-sections (1), (2), and (5) of Section 16.

(2) If the deadline for submitting an application under sub-section (1) has lapsed, an application may be submitted to the Director General within seven days from the date of the expiry of such deadline, explaining the reason for the lapse and seeking an extension of the deadline.
Excise Act, 2002

If the reason mentioned in such application appears reasonable, the Director General may extend the deadline by thirty days from the date of expiry.

(3) During the investigation of an application submitted under sub-section (1), if the claimant's contention appears reasonable, the Director General may, by recording explicit reasons, annul the tax assessment order and order the concerned Excise Officer or any other officer to reassess the tax.

(4) The Director General shall decide on an application submitted under sub-section (1) within sixty days from the date of its submission.

(5) A person submitting an application under sub-section (1) must deposit the entire amount of undisputed excise duty and fine, and amended by the Finance Act, 2076. one-fourth of the disputed excise duty and fine amount, out of the determined excise amount.

(6) If the Director General fails to decide within the deadline under sub-section (4), or if dissatisfied with the decision made after the expiry of the stipulated deadline, the concerned person may appeal to the Revenue Tribunal within thirty-five days from the date of receiving notice of such decision. Added by the Finance Act, 2078.(6A) When filing an appeal with the Revenue Tribunal pursuant to sub-section (6), the undisputed excise duty amount out of the determined excise amount must be paid, and fifty percent of the disputed excise duty amount and fine must be deposited as security, or a bank guarantee for such amount must be provided. Omitted by the Finance Act, 2080.(6B) While calculating the deposit or bank guarantee under sub-section (6A), the twenty-five percent excise amount deposited in the Department for administrative review shall also be counted. Added by the Finance Act, 2079.(6C) The bank voucher for deposit in the deposit account at the Office of the Comptroller and Auditor General in the name of the concerned office, or a bank guarantee for an equivalent amount, must be submitted along with the appeal petition as per sub-section (6A).

(7) A person submitting an application for administrative review or an appeal pursuant to this section must register a copy thereof at the concerned office within fifteen days.

(8) The submission of an application for review or an appeal under sub-section (1) shall not be deemed to affect the implementation of the decision mentioned in sub-section (1) of Section 16. Sec. 20. Powers Not Delegable: The powers vested in the Excise Officer pursuant to Sections 15 and 16 shall not be delegable. Sec. 21.
Excise Act, 2002

Sec. 20. Powers Not Delegable: The powers vested in the Excise Officer pursuant to Sections 15 and 16 shall not be delegable. Sec. 21. Circumstances for Stay of Confiscation Proceedings: If a decision is made by an Excise Officer to confiscate the property of any person pursuant to this Act or the Rules made under this Act, and an appeal is filed against such decision, the authority hearing the appeal may order the Excise Officer to stay the confiscation proceedings until the appeal proceedings are finalized. Provided, the provision of this section shall not apply in the situation described in sub-section (2) of Section 17. Sec. 22. Recovery of Outstanding Amount as Government Dues: If a person fails to pay or submit any amount due to the Government of Nepal pursuant to this Act or the Rules made under this Act, and the amount remains outstanding, such amount shall be recovered from them by the Excise Officer as government dues. Added by the Finance Act, 2075.Sec. 22A. Deemed as Excise Duty: Fees, late fees, or fines leviable under this Act shall be deemed as excise duty leviable under this Act. Amended by the Finance Act, 2075.Sec. 23. Department to be Responsible: The Department shall be responsible for the implementation and administration of this Act. Added by the Finance Act, 2075.Sec. 23A. Advance Ruling: (1) If a person submits a written application to the Department for the resolution of ambiguity regarding the applicability of this Act, the Department may issue an opinion by way of an advance ruling, informing the person in writing.

(2) Such advance ruling shall be applicable only to the arrangements made after the date of its issuance and the matters mentioned in the application.

(3) If an application for an advance ruling is submitted and a ruling is issued on matters pending before a court or matters interpreted and ordered by a court, such advance ruling shall be deemed automatically inactive. Amended by the Finance Act, 2075.Sec. 24. Provisions Relating to Excise to be as per this Act: Notwithstanding anything written in any prevailing law, no other Act shall make any amendment, change, or any other provision relating to excise under this Act, except for the provisions made by the Finance Act amending this Act for levying, assessing, increasing, decreasing, exempting, or remitting excise duty. Sec. 25. Power to Make Rules: The Government of Nepal may make necessary Rules for the implementation of the objectives of this Act. Added by the Finance Act, 2075.Sec. 25A. Power to Formulate Directives and Standards: Subject to this Act and the Rules made under this Act, the Department may formulate necessary directives and standards. Sec. 26.
Excise Act, 2002

Added by the Finance Act, 2075.Sec. 25A. Power to Formulate Directives and Standards: Subject to this Act and the Rules made under this Act, the Department may formulate necessary directives and standards. Sec. 26. Repeal and Savings: (1) The Excise Act, 2015 is hereby repealed.

(2) All acts and proceedings done under the Excise Act, 2015 shall be deemed to have been done under this Act. Schedule
(Relating to Section 3)
Excise Duty Rates

 Heading Subheading Description of Goods or Services Excise Duty Rate (Percentage of value unless otherwise specified)

 02.07 Fresh, chilled or frozen meat and edible offal of poultry (of heading 01.05).
 - Of fowls of the species Gallus domesticus:
 0207.12.00 --Not cut in pieces, frozen 15
 0207.14.00 --Cuts and offal, frozen 15
 - Of turkeys:
 0207.25.00 --Not cut in pieces, frozen 15
 0207.27.00 --Cuts and offal, frozen 15
 - Of ducks:
 0207.42.00 --Not cut in pieces, frozen 15
 0207.45.00 --Other, frozen 15
 - Of geese:
 0207.52.00 --Not cut in pieces, frozen 15
 0207.55.00 --Other, frozen 15
 04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter.
 - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:
 0402.10.10 Skimmed milk 5

Amended by the Finance Act, 2082. 0402.10.90 Other 5

 - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
 0402.21.00 --Not containing added sugar or other sweetening matter 5
 --Other:
 0402.29.10 Other 5
 - Other:
 0402.91.00 --Not containing added sugar or other sweetening matter 5
 0402.99.00 --Other 5
 08.02 Other nuts, fresh or dried, whether or not shelled or peeled. 0802.80.00 -Areca nuts Rs. 100.00 per kg
 08.03 Bananas, including plantains, fresh or dried. 0803.10.00 -Plantains 5
 0803.90.00 -Other 5
 08.04 Dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, fresh or dried.
 - Figs:
 0804.20.10 Fresh 5
 0804.20.90 Other 10
 0804.30.00 -Pineapples 5
 0804.40.00 -Avocados 5
 - Guavas, mangoes and mangosteens:
 0804.50.10 Guavas 5

 0804.50.20 Mangoes 5

 0804.50.30 Mangosteens 5
 08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0809.10.00 -Apricots 10
 08.12 Fruit and nuts, provisionally preserved, but unsuitable in that state for immediate consumption. 0812.10.00 -Cherries 10
 0812.90.00 -Other 10
 08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.
Excise Act, 2002

0809.10.00 -Apricots 10
 08.12 Fruit and nuts, provisionally preserved, but unsuitable in that state for immediate consumption. 0812.10.00 -Cherries 10
 0812.90.00 -Other 10
 08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. 0813.10.00 -Apricots 10
 0813.20.00 -Prunes 10
 0813.40.00 -Other fruit 10
 0813.50.00 -Mixtures of nuts or dried fruits of this Chapter 10
 09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
 - Pepper:
 -- Neither crushed nor ground:
 0904.11.10 Pipla (Long pepper) 15
 0904.11.20 White pepper 15
 0904.11.30 Black pepper 15
 0904.11.40 Timur (Sichuan pepper) 15
 0904.11.90 Other 15
 -- Crushed or ground:

 0904.12.10 Pepper 15

 0904.12.90 Other 15
 - Fruits of the genus Capsicum or of the genus Pimenta:
 0904.21.00 --Dried, neither crushed nor ground 5
 0904.22.00 --Crushed or ground 5
 09.06 Cinnamon and cinnamon-tree flowers.
 - Neither crushed nor ground:
 0906.11.00 --Cinnamon (Cinnamomum zeylanicum Blume) 10
 0906.19.00 --Other 10
 0906.20.00 -Crushed or ground 10
 09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
 - Ginger:
 -- Neither crushed nor ground:
 0910.11.10 Fresh 5
 0910.11.90 Other 5
 0910.12.00 --Crushed or ground 5
 0910.20.00 -Saffron 5
 - Turmeric (curcuma):
 0910.30.10 Fresh 5
 0910.30.20 Powder or flour 5
 0910.30.90 Other 5
 11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8. 1106.10.00 -Of the dried leguminous vegetables of heading 07.13 20

 1106.20.00 -Of sago or of roots or tubers of heading 07.14 20

 1106.30.00 -Of the products of Chapter 8 20
 1203. 120300.00. Copra. 15
 1207. Other oil seeds and oleaginous fruits, whether or not broken.
 - Other:
 1207.91.00 --Poppy seeds 15
 1207.99.00 --Other 15
 14.01 Vegetable materials of a kind used primarily for plaiting (e.g., bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed, cereal straw, and lime bark)
 1401.10.00 -Bamboos 10
 1401.20.00 -Rattans 10
 1401.90.00 -Other 10
 14.04 Vegetable products not elsewhere specified or included. 1404.20.00 -Cotton linters 5
 - Other:
 1404.90.10 Semi-manufactured catechu (Catechu liquid) Rs. 17.00 per kg
 1404.90.20 Catechu (Kaththa) Rs. 155.00 per kg
 1404.90.30 Leaves for making bidi 5
 1404.90.40 Betel leaves (Pan) 10
 1404.90.50 Rudraksha seeds 10
 1404.90.70 Soapnuts (Ritha) 10
 1404.90.80 Amriso (Broom grass) 10

 Other:

 1404.90.99 Other 10
 15.17 Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
Excise Act, 2002

1517.90.00 -Other 10
 16.01 1601.00.00 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. 15
 16.02 Other prepared or preserved meat, meat offal, blood or insects.
 - Of poultry of heading 01.05:
 1602.31.00 --Of turkeys 15
 1602.32.00 --Of fowls of the species Gallus domesticus 15
 1602.39.00 --Other 15
 - Of swine:
 1602.41.00 --Hams and cuts thereof 15
 1602.49.00 --Other, including mixtures 15
 16.03 1603.00.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. 15
 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
 - Fish, whole or in pieces, but not minced:
 1604.11.00 --Salmon 15
 1604.12.00 --Herrings 15
 1604.13.00 --Sardines, sardinella and brisling or sprats 15
 1604.14.00 --Tunas, skipjack tuna and bonito (Sarda spp.) 15
 1604.15.00 --Mackerel 15
 1604.16.00 --Anchovies 15
 1604.17.00 --Eels 15
 1604.19.00 --Other 15
 1604.20.00 -Other prepared or preserved fish 15
 - Caviar and caviar substitutes:
 1604.32.00 --Caviar substitutes 15
 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. 1605.10.00 -Crab 15
 - Shrimps and prawns:
 1605.21.00 --Not in airtight containers 15
 1605.29.00 --Other 15
 1605.30.00 -Lobster 15
 - Molluscs:
 1605.52.00 --Scallops, including queen scallops 15
 1605.53.00 --Mussels 15
 1605.54.00 --Cuttle fish and squid 15
 1605.55.00 --Octopus 15
 1605.59.00 --Other 15
 1605.69.00 -Other aquatic invertebrates:
 1605.69.00 --Other 15
 17.01 Cane or beet sugar and chemically pure sucrose, in solid form.
 - Raw sugar not containing added flavouring or colouring matter:
 -- Cane sugar specified in Subheading Note 2 to this Chapter:
 1701.13.10 Sakkar (including Gund and Bheli), Gundagatta Rs. 138.00 per quintal
 -- Other cane sugar:
 1701.14.10 Sakkar (including Gund and Bheli), Gundagatta Rs. 138.00 per quintal
 17.03 Molasses resulting from the extraction or refining of sugar. 1703.10.00 -Cane molasses Rs. 110.00 per quintal
 1703.90.00 -Other Rs. 110.00 per quintal
 17.04 Sugar confectionery (including white chocolate), not containing cocoa. 1704.10.00 -Chewing gum, whether or not sugar-coated 15
 1704.90.00 -Other 15
 18.05 1805.00.00 Cocoa powder, not containing added sugar or other sweetening matter. 5
 18.06 Chocolate and other food preparations containing cocoa.
Excise Act, 2002

110.00 per quintal
 1703.90.00 -Other Rs. 110.00 per quintal
 17.04 Sugar confectionery (including white chocolate), not containing cocoa. 1704.10.00 -Chewing gum, whether or not sugar-coated 15
 1704.90.00 -Other 15
 18.05 1805.00.00 Cocoa powder, not containing added sugar or other sweetening matter. 5
 18.06 Chocolate and other food preparations containing cocoa. 1806.10.00 -Cocoa powder, containing added sugar or other sweetening matter 15
 1806.20.00 -Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg 15
 - Other, in blocks, slabs or bars:
 1806.31.00 --Filled 15
 1806.32.00 --Not filled 15
 - Other:
 1806.90.10 Products of heading 19.04, containing, by weight, more than 6% of cocoa on a totally defatted basis or coated entirely with chocolate 15
 1806.90.90 Other 15
 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
 - Uncooked pasta, not stuffed or otherwise prepared:
 1902.11.00 --Containing eggs Rs. 201.00 per kg
 1902.19.00 --Other Rs. 201.00 per kg
 1902.20.00 -Stuffed pasta, whether or not cooked or otherwise prepared Rs. 201.00 per kg
 1902.30.00 -Other pasta Rs. 201.00 per kg
 1902.40.00 -Couscous Rs. 201.00 per kg
 19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (e.g., corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included.
 - Prepared foods obtained by the swelling or roasting of cereals or cereal products:
 1904.10.10 Products containing, by weight, less than 6% of cocoa on a totally defatted basis or not entirely coated with chocolate 10
 Other:
 1904.10.91 Corn flakes 10
 1904.10.99 Other 10
 1904.20.00 -Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 10

 Subheading Description Rate

 1904.30.00 -Bulgur wheat 10
 - Other:
 1904.90.90 Other 10
 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 1905.10.00 -Crispbread 15
 1905.20.00 -Gingerbread and the like 15
 - Sweet biscuits; waffles and wafers:
 1905.31.00 --Sweet biscuits 15
 1905.32.00 --Waffles and wafers 15
 1905.40.00 -Rusks, toasted bread and similar toasted products 15
 - Other:
 1905.90.10 Pizza 15
 1905.90.20 Crispy/fried snacks (Kurkure, Kurmure, Lays, Cheezballs) Rs.
Excise Act, 2002

1905.10.00 -Crispbread 15
 1905.20.00 -Gingerbread and the like 15
 - Sweet biscuits; waffles and wafers:
 1905.31.00 --Sweet biscuits 15
 1905.32.00 --Waffles and wafers 15
 1905.40.00 -Rusks, toasted bread and similar toasted products 15
 - Other:
 1905.90.10 Pizza 15
 1905.90.20 Crispy/fried snacks (Kurkure, Kurmure, Lays, Cheezballs) Rs. 20.00 per kg
 1905.90.30 Papad 5
 1905.90.50 Biscuits not elsewhere specified 15
 1905.90.60 Cakes, cookies and pastries 15
 1905.90.70 Bread 15
 Other crispy savoury food products of a Kurmure/Chatpate nature:
 1905.90.81 Not fried Rs. 20.00 per kg
 1905.90.89 Other Rs. 20.00 per kg
 1905.90.90 Other 15
 20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. 2001.10.00 -Cucumbers and gherkins 15
 2001.90.00 -Other 15
 20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. 2002.10.00 -Tomatoes, whole or in pieces 15
 2002.90.00 -Other 15
 20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. 2003.10.00 -Mushrooms of the genus Agaricus 15
 2003.90.00 -Other 15
 20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.
 - Potatoes:
 2004.10.10 French fries 15
 2004.10.90 Other 15
 2004.90.00 -Other vegetables and mixtures of vegetables 15
 20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. 2005.10.00 -Homogenised vegetables 15
 - Potatoes:
 2005.20.10 Potato chips Rs. 18.00 per kg
 2005.20.90 Other 15
 2005.40.00 -Peas 15
 - Beans (Vigna spp., Phaseolus spp.):
 2005.51.00 --Shelled beans 15
 2005.59.00 --Other 15
 2005.60.00 -Asparagus 15
 2005.70.00 -Olives 15
 2005.80.00 -Sweet corn (Zea mays var. saccharata) 15
 - Other vegetables and mixtures of vegetables:
 2005.91.00 --Bamboo shoots 15
 2005.99.00 --Other 15
 20.06 2006.00.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised). 15
 20.07

 Heading Description of Goods Rate

 22.05 Vermouth and other fresh grape wine flavored with plants or other aromatic substances.
 -In containers holding 2 liters or less:
 2205.10.10 Containing up to 12 percent alcohol Per litre Rs. 460.-
 2205.10.20 Containing more than 12 percent but not exceeding 17 percent alcohol Per litre Rs. 460.-
 2205.10.30 Containing more than 17 percent alcohol Per litre Rs. 535.-
 -Other:
 2205.90.10 Containing up to 12 percent alcohol Per litre Rs. 460.-
 2205.90.20 Containing more than 12 percent but not exceeding 17 percent alcohol Per litre Rs. 460.-
 2205.90.30 Containing more than 17 percent alcohol Per litre Rs. 535.-
 22.06 Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 2206.00.10 Chhyang (country beer) Per litre Rs. 48.-
 2206.00.20 Champagne, sherry, mead, perry, cider Per litre Rs.
Excise Act, 2002

535.-
 22.06 Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 2206.00.10 Chhyang (country beer) Per litre Rs. 48.-
 2206.00.20 Champagne, sherry, mead, perry, cider Per litre Rs. 516.-
 2206.00.30 Sake Per litre Rs. 516.-
 2206.00.40 Herb-mixed liquor containing more than 17 percent alcohol, cocktails (alcoholic and alcoholic/non-alcoholic mixtures) and other fermented liquors Per litre Rs. 516.-
 2206.00.90 Other Per litre Rs. 516.-



 22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent or higher; denatured ethyl alcohol and other spirits of any alcoholic strength.
 -Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent or higher:
 2207.10.10 Undenatured ethyl alcohol Per litre Rs. 80.-
 2207.10.20 Rectified spirit used as raw material for liquor Per litre Rs. 80.-
 2207.10.30 E.N.A. (Extra Neutral Alcohol) Per litre Rs. 90.-
 2207.10.40 Anhydrous ethanol (containing more than 99 percent alcohol) Per litre Rs. 12.-
 2207.10.90 Other Per litre Rs. 90.-
 -Denatured ethyl alcohol and other spirits of any alcoholic strength:
 2207.20.10 Denatured spirit (containing 80 to 99 percent alcohol) Per litre Rs. 35.-
 2207.20.90 -- Other Per litre Rs. 90.-
 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent; spirits, liqueurs and other spirituous beverages.



 -Spirits obtained by distilling grape wine or grape marc:
 2208.20.10 All kinds of intoxicating substances (including spirits) used as raw material for brandy Per litre Rs. 235.-
 Other:
 2208.20.91 Prepared brandy of 15 U.P. strength (containing 48.5 percent alcohol) Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-
 2208.20.92 Prepared brandy of 25 U.P. strength (containing 42.8 percent alcohol) Per litre Rs. 1390.-Per L.P. litre Rs. 1853.-
 2208.20.93 Prepared brandy of 30 U.P. strength (containing 39.94 percent alcohol) Per litre Rs. 1290.-Per L.P. litre Rs. 1843.-
 2208.20.99 Other Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-
 -Whiskies:
 2208.30.10 Intoxicating substances (including spirits) used as raw material for whisky Per litre Rs. 235.-
 Other:
 2208.30.91 Prepared whisky of 15 U.P. strength (containing 48.5 percent alcohol) Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-



 2208.30.92 Prepared whisky of 25 U.P. strength (containing 42.8 percent alcohol) Per litre Rs. 1390.-Per L.P. litre Rs. 1853.-
 2208.30.93 Prepared whisky of 30 U.P. strength (containing 39.94 percent alcohol) Per litre Rs. 1290.-Per L.P. litre Rs. 1843.-
 2208.30.99 Other Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-
 -Rum and other spirits obtained by distilling fermented sugarcane products:
 2208.40.10 Intoxicating substances (including spirits) used as raw material for rum and other spirits Per litre Rs. 235.-
 Other:
 2208.40.91 Prepared rum and other prepared spirits of 15 U.P. strength (containing 48.5 percent alcohol) Per litre Rs. 1860.-Per L.P. litre Rs.
Excise Act, 2002

235.-
 Other:
 2208.40.91 Prepared rum and other prepared spirits of 15 U.P. strength (containing 48.5 percent alcohol) Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-
 2208.40.92 Prepared rum and other prepared spirits of 25 U.P. strength (containing 42.8 percent alcohol) Per litre Rs. 1390.-Per L.P. litre Rs. 1853.-
 2208.40.93 Prepared rum and other prepared spirits of 30 U.P. strength (containing 39.94 percent alcohol) Per litre Rs. 1290.-Per L.P. litre Rs. 1843.-



 2208.40.99 Other Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-
 -Gin and Geneva:
 2208.50.10 Intoxicating substances (including spirits) used as raw material for gin and Geneva Per litre Rs. 235.-
 Other:
 2208.50.91 Prepared gin and Geneva of 15 U.P. strength (containing 48.5 percent alcohol) Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-
 2208.50.92 Prepared gin and Geneva of 25 U.P. strength (containing 42.8 percent alcohol) Per litre Rs. 1390.-Per L.P. litre Rs. 1853.-
 2208.50.93 Prepared gin and Geneva of 30 U.P. strength (containing 39.94 percent alcohol) Per litre Rs. 1290.-Per L.P. litre Rs. 1843.-
 2208.50.99 Other Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-
 -Vodka:
 2208.60.10 Intoxicating substances (including spirits) used as raw material for vodka Per litre Rs. 235.-
 Other:
 2208.60.91 Prepared vodka of 15 U.P. strength (containing 48.5 percent alcohol) Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-



 2208.60.92 Prepared vodka of 25 U.P. strength (containing 42.8 percent alcohol) Per litre Rs. 1390.-Per L.P. litre Rs. 1853.-
 2208.60.93 Prepared vodka of 30 U.P. strength (containing 39.94 percent alcohol) Per litre Rs. 1290.-Per L.P. litre Rs. 1843.-
 2208.60.99 Other Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-
 -Liqueurs and cordials:
 2208.70.10 Intoxicating substances (including spirits) used as raw material for liqueurs and cordials Per litre Rs. 235.-
 2208.70.20 Prepared beverages mixed with liquor (containing up to five percent alcohol) Per litre Rs. 240.-
 Other:
 2208.70.91 Prepared liqueur and cordial of 15 U.P. strength (containing 48.5 percent alcohol) Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-
 2208.70.92 Prepared liqueur and cordial of 25 U.P. strength (containing 42.8 percent alcohol) Per litre Rs. 1390.-Per L.P. litre Rs. 1853.-
 2208.70.93 Prepared liqueur and cordial of 30 U.P. strength (containing 39.94 percent alcohol) Per litre Rs. 1290.-Per L.P. litre Rs. 1843.-

 2208.70.99 Other Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-

 Other:
 2208.90.10 Intoxicating substances (including spirits) used as raw material for other liquor Per litre Rs. 235.-
 Other:
 2208.90.91 Of 15 U.P. strength (containing 48.5 percent alcohol) Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-
 2208.90.92 Of 25 U.P. strength (containing 42.8 percent alcohol) Per litre Rs. 1390.-Per L.P. litre Rs. 1853.-
 2208.90.93 Of 30 U.P. strength (containing 39.94 percent alcohol) Per litre Rs. 1290.-Per L.P. litre Rs. 1843.-
 2208.90.94 Of 40 U.P. strength (containing 34.23 percent alcohol) Per litre Rs.
Excise Act, 2002

2188.-
 2208.90.92 Of 25 U.P. strength (containing 42.8 percent alcohol) Per litre Rs. 1390.-Per L.P. litre Rs. 1853.-
 2208.90.93 Of 30 U.P. strength (containing 39.94 percent alcohol) Per litre Rs. 1290.-Per L.P. litre Rs. 1843.-
 2208.90.94 Of 40 U.P. strength (containing 34.23 percent alcohol) Per litre Rs. 650.-Per L.P. litre Rs. 1083.-
 2208.90.95 Of 50 U.P. strength (containing 28.53 percent alcohol) Per litre Rs. 490.-Per L.P. litre Rs. 980.-
 2208.90.96 Of 70 U.P. strength (containing 17.12 percent alcohol) Per litre Rs. 60.-Per L.P. litre Rs. 200.-

 2208.90.99 Other Per litre Rs. 1860.-Per L.P. litre Rs. 2188.-

 Note However, in the case of imported liquor, if the alcohol content differs by up to one percent from the specified limit in the above rate band, the same rate band shall apply; if the difference exceeds one percent, excise duty shall be levied and collected according to the rate band of the nearest higher rate. 23.09 Preparations of a kind used for animal feed. 2309.10.00 -Dog or cat food put up for retail sale 20
 24.01 Unmanufactured tobacco; tobacco refuse
 2401.10.00 -Tobacco not stemmed/stripped Per kg Rs. 130.-
 2401.20.00 -Tobacco partly or wholly stemmed/stripped Per kg Rs. 130.-
 2401.30.00 -Tobacco refuse Per kg Rs. 130.-
 24.02 Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes. 2402.10.00 -Cigars, cheroots and cigarillos containing tobacco Per piece Rs. 31.-
 -Cigarettes containing tobacco:
 2402.20.10 Non-filter Per M Rs. 778.-
 Filter:

 2402.20.21 Length up to 70 mm Per M Rs. 1792.-

 2402.20.22 Length exceeding 70 mm but not exceeding 75 mm Per M Rs. 2441.-
 2402.20.23 Length exceeding 75 mm but not exceeding 85 mm Per M Rs. 3213.-
 2402.20.24 Length exceeding 85 mm Per M Rs. 4410.-
 -Other:
 2402.90.10 Prepared bidi Per M Rs. 96.-
 2402.90.20 All kinds of cigars Per piece Rs. 31.-
 2402.90.90 Other Per piece Rs. 31.-
 24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences.
 -Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
 2403.11.00 --Water pipe tobacco as mentioned in Subheading Note 1 to this Chapter Per kg Rs. 2000.-
 --Other:
 2403.19.10 Pipe tobacco Per kg Rs. 2000.-
 2403.19.20 Processed tobacco for cigarettes and bidis Per kg Rs. 350.-
 2403.19.90 Other Per kg Rs. 350.-
 -Other:
 2403.91.00 --Homogenized or reconstituted tobacco Per kg Rs. 500.-
 --Other:
 2403.99.10 Jarda, khaini, snuff, gutkha and similar tobacco mixed preparations Per kg Rs. 880.-

 2403.99.20 Cut tobacco not put up for retail sale; dust tobacco Per kg Rs. 480.-

 2403.99.30 Tobacco packed for retail sale to be consumed with lime Per kg Rs. 520.-
 --Other:
 Other:
 2403.99.91 Hookah flavor Per kg Rs. 1500.-
 2403.99.99 Other Per kg Rs.
Excise Act, 2002

880.-

 2403.99.20 Cut tobacco not put up for retail sale; dust tobacco Per kg Rs. 480.-

 2403.99.30 Tobacco packed for retail sale to be consumed with lime Per kg Rs. 520.-
 --Other:
 Other:
 2403.99.91 Hookah flavor Per kg Rs. 1500.-
 2403.99.99 Other Per kg Rs. 1500.-
 24.04 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine-containing products intended for introducing nicotine into the human body
 -Products intended for inhalation without combustion:
 2404.11.00 --Containing tobacco or reconstituted tobacco 40 percent
 2404.12.00 --Other, containing nicotine:
 2404.12.10 Electronic cigarettes (vapes) 40 percent
 2404.12.20 Other 40 percent
 2404.19.00 --Other 40 percent
 2404.91.00 --For oral use 40 percent
 2404.92.00 --For transdermal use 40 percent
 2404.99.00 --Other 40 percent

 25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

 -Marble and travertine:
 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
 2515.12.20 Slabs 25
 2515.12.90 Other 25
 2515.20.00 -Ecaussine and other calcareous monumental or building stone; alabaster 25
 25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
 -Granite:
 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
 2516.12.20 Slabs 25
 2516.12.90 Other 25

 -Sandstone:

 2516.20.10 Crushed or uncrushed grit and pebbles, up to 2.5 inches 25
 2516.20.20 Crushed or uncrushed stones exceeding 2.5 inches 25
 2516.20.30 Mixture of crushed or uncrushed stones and sand, moram 25
 2516.90.00 -Other monumental or building stone 25
 25.23 Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinker.
 -Portland cement:
 2523.21.00 --White cement, whether or not artificially colored 5
 2523.29.00 --Other 5
 2523.30.00 -Aluminous cement 5
 2523.90.00 -Other hydraulic cements 5
 32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.
Excise Act, 2002

3208.10.00 -Based on polyesters 7
 3208.20.00 -Based on acrylic or vinyl polymers 7
 3208.90.00 -Other 7

 32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.

 -Based on acrylic or vinyl polymers:
 3209.10.10 --Acrylic emulsion 7
 3209.10.90 --Other 7
 3209.90.00 -Other 7
 32.10 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
 3210.00.10 Thermoplastic road marking material 7
 3210.00.90 Other 7
 32.14 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, interior walls, floors, ceilings or the like. 3214.10.00 -Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings 5

 3214.90.00 -Other 5
 33.02 Mixtures of odoriferous substances and mixtures based on one or more of these substances (including alcoholic solutions), of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages.
 -Of a kind used in the food or drink industry:
 3302.10.10 --Odoriferous substances used in alcoholic solutions 5
 33.03 3303.00.00 Perfumes and toilet waters 15
 33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations. 3304.10.00 -Lip make-up preparations 15
 3304.20.00 -Eye make-up preparations 15

 -Manicure or pedicure preparations:

 3304.30.10 Nail polish 15
 3304.30.90 Other 15
 -Eye make-up preparations:
 3304.91.00 --Powders, whether or not compressed 15
 --Other:
 3304.99.10 Face cream 15
 3304.99.30 Body lotion 15
 3304.99.50 Petroleum jelly in retail packs for skin protection 15
 3304.99.90 Other 15
 33.05 Preparations for use on the hair. 3305.10.00 -Shampoos 15
 3305.20.00 -Preparations for permanent waving or straightening 15
 3305.30.00 -Hair lacquers 15
 -Other:
 3305.90.10 Hair oil 15
 3305.90.20 Hair dye 15
 3305.90.30 Hair cream 15
 3305.90.40 Hair conditioner 15
 3305.90.90 Other 15
 33.06 Preparations for oral or dental hygiene, including denture fixative pastes and powders; dental floss in individual retail packages. 3306.10.00 -Dentifrices 15

 3306.20.00 -Dental floss 15
 3306.90.00 -Other 15
 33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; room deodorizers, whether or not perfumed or having disinfectant properties. 3307.10.00 -Pre-shave, shaving or after-shave preparations 15
 3307.20.00 -Personal deodorants and antiperspirants 20
 3307.30.00 -Perfumed bath salts and other bath preparations 15
 -Preparations for perfuming or deodorizing rooms, including perfumed preparations for religious rites:
 3307.41.00 --"Agarbatti" and other odoriferous preparations which operate by burning.