What is the law governing the classification in Central Excise?
The Central Excise Tariff Act, 1985 is the law governing classification in the Central Excise. 3.What is the relevance/importance of classification? Classification of a commodity determines the rate of duty of excise leviable on that commodity. Classification may also entitle or disentitle an exemption. (e.g.) S.No.73 of Notification No.6/2002-CE dt.1.3.2002 exempted plastic materials falling under heading 39.01 to 39.14. Now, to decide as to whether the product manufactured is eligible for the above exemption, it has to be decided (i) whether the product manufactured fall under Chapter 39 of the First Schedule to the Central Excise Tariff ,then (ii) whether the product manufactured fall under the heading 39.01 to 39.14 . If the above two were decided affirmatively, the said product would be eligible for the said exemption of course fulfillment of other conditions, if any. 4. How classification can be changed? First, the manufacturer should classify the commodity manufactured by him. I
