NCCD Incidence [After Taxation Laws (Amendment) Act, 2017 and Sec 145 of Finance Bill 2020

Cigarettes and Tobacco in the Seventh Schedule of Finance Act, 2001, and Crude Petroleum are charge NCCD. NCCD hiked in Finance Bill 2020.

[Seventh Schedule of Finance Act, 2001 amended by Sec 153 (Sixth Schedule) of Finance Bill, 2023]

[Seventh Schedule of Finance Act, 2001 amended by Sec 145 (Fifth Schedule) of Finance Bill, 2020]

1. In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act, 1944 (1 of 1944) 1985 (5 of 1986).

2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1944 (1 of 1944) 1985 (5 of 1986), the section and Chapter Notes and the General Explanatory Notes of the First Fourth Schedule shall apply to the interpretation of this Schedule.

Tariff Item	Description of goods	Unit	Rate of duty
(1)	(2)	(3)	(4)
2106 90 20	Pan Masala	kg.	23%
2402 20 10	Other than filter cigarettes, of length not exceeding 65 millimetres	Tu	Rs. 230 per thousand
2402 20 20	Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres	Tu	Rs. 290 per thousand
2402 20 30	Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres	Tu	Rs. 510 per thousand
2402 20 40	Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres	Tu	Rs. 510 per thousand
2402 20 50	Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres	Tu	Rs. 630 per thousand
2402 20 90	Other	Tu	Rs. 850 per thousand
2402 90 10	Cigarettes of tobacco substitutes	Tu	Rs. 690 per thousand
2403 11 10	Hookah or gudaku tobacco	kg.	25%
2403 19 10	Smoking mixtures for pipes and cigarettes	kg.	60%
2403 19 21	Other than paper rolled biris, manufactured without the aid of machine	Tu	Rs. 1.00 per thousand
2403 19 29	Other	Tu	Rs. 2.00 per thousand
2403 19 90	Other	kg.	25%
2403 91 00	“Homogenised” or “reconstituted” tobacco	kg.	25%
2403 99 10	Chewing tobacco	kg.	25%
2403 99 20	Preparations containing chewing tobacco	kg.	25%
2403 99 30	Jarda scented tobacco	kg.	25%
2403 99 40	Snuff	kg.	25%
2403 99 50	Preparations containing snuff	kg.	25%
2403 99 60	Tobacco extracts and essence	kg.	25%
2403 99 90	Other	kg.	25%
2404 11 00	Containing Tobacco	kg.	25%
2404 19 00	Other	kg.	25%
2709 00 00	PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE	kg.	Rs.50 per tonne
8517 12	Telephones for cellular network or for other wireless networks:
8517 12 10	Push button type	u	1%
8517 12 90	Other	u	1%
8702 10	With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver :
8702 10 11	Integrated monocoque vehicle	u	1%
8702 10 12	Air-conditioned vehicle	u	1%
8702 10 19	Other	u	1%
8702 90	Other :
	Vehicles for transport of not more than 13 persons, including the driver:
8702 90 11	Integrated monocoque vehicle	u	1%
8702 90 12	Air-conditioned vehicle	u	1%
8702 90 13	Electrically operated	u	1%
8702 90 19	Other	u	1%
8702 90 20	Electrically operated vehicles not elsewhere included or specified	u	1%
8703 10	Vehicles specially designed for travelling on snow; golf cars and similar vehicles :
8703 10 10	Electrically operated	u	1%
8703 10 90	Other Other vehicles, with spark-ignition internal combustion reciprocating piston engine :	u
8703 21	Of a cylinder capacity not exceeding 1,000 cc :
8703 21 10	Vehicles principally designed for the transport of more than seven persons, including the driver	u	1%
8703 21 20	Three-wheeled vehicles	u	1%
	Other :
8703 21 91	Motor cars	u	1%
8703 21 92	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 21 99	Other	u	1%
8703 22	Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
8703 22 10	Vehicles principally designed for the transport of more than seven persons, including the driver	u	1%
8703 22 20	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 22 30	Three-wheeled vehicles	u	1%
	Other:
8703 22 91	Motor cars	u	1%
8703 22 99	Other	u	1%
8703 23	Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :
8703 23 10	Vehicles principally designed for the transport of more than seven persons, including the driver	u	1%
8703 23 20	Three-wheeled vehicles	u	1%
	Other :
8703 23 91	Motor cars	u	1%
8703 23 92	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 23 99	Other	u
8703 24	Of a cylinder capacity exceeding 3,000 cc :
8703 24 10	Vehicles principally designed for the transport of more than seven persons, including the driver	u	1%
8703 24 20	Three-wheeled vehicles	u	1%
	Other :
8703 24 91	Motor cars	u	1%
8703 24 92	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 24 99	Other	u	1%
	Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel)
8703 31	Of a cylinder capacity not exceeding 1,500 cc :
8703 31 10	Vehicles principally designed for the	u	1%
	transport of more than seven persons, including the driver
8703 31 20	Three-wheeled vehicles	u	1%
	Other:
	Tariff item Description of goods Unit Rate of duty
8703 31 91	Motor cars	u	1%
8703 31 92	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 31 99	Other	u	1%
8703 32	Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :
8703 32 10	Vehicles principally designed for the transport of more than seven persons, including the driver	u	1%
8703 32 20	Three-wheeled vehicles	u	1%
	Other :
8703 32 91	Motor cars	u	1%
8703 32 92	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 32 99	Other	u	1%
8703 33	Of a cylinder capacity exceeding 2,500 cc :
8703 33 10	Vehicles principally designed for the transport of more than seven persons, including the driver	u	1%
8703 33 20	Three-wheeled vehicles	u	1%
	Other :
8703 33 91	Motor cars	u	1%
8703 33 92	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 33 99	Other	u	1%
8703 90	Other :
8703 90 10	Electrically operated	u	1%
8703 90 90	Other	u	1%
8704	MOTOR VEHICLES FOR THE TRANSPORT OF GOODS
	Other, with spark-ignition internal combustion piston engine :
8704 31	g.v.w. not exceeding 5 tonnes :
8704 31 10	Refrigerated	u	1%
8704 31 90	Other	u	1%
8704 32	g.v.w. exceeding 5 tonnes : Lorries and trucks:
8704 32 11	Refrigerated	u	1%
8704 32 19	Other	u	1%
8704 32 90	Other	u	1%
8704 90	Other :
	Lorries and trucks :
8704 90 11	Refrigerated	u	1%
8704 90 12	Electrically operated	u	1%
8704 90 19	Other	u	1%
8704 90 90	Other	u	1%
	For the vehicles of heading 8702 :
8706 00 21	For transport of not more than thirteen persons, including the driver For the motor vehicles of heading 8703 :	u	1%
8706 00 31	For three-wheeled vehicles	u	1%
8706 00 39	Other	u	1%
	For the vehicles of heading 8704 :
8706 00 43	For dumpers covered in the heading 8704	u	1%
8706 00 49	Other	u	1%
8711 10	With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
8711 10 10	Mopeds	u	1%
8711 10 20	Motorised cycles	u	1%
8711 10 90	Other	u	1%
8711 20	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50cc but not exceeding 250 cc :
	Scooters :
8711 20 11	Of cylinder capacity not exceeding 75 cc	u	1%
8711 20 19	Other	u	1%
	Motor cycles :
8711 20 21	Of cylinder capacity not exceeding 75 cc	u	1%
8711 20 29	Other	u	1%
	Mopeds :
8711 20 31	Of cylinder capacity not exceeding 75 cc	u	1%
8711 20 39	Other	u	1%
	Other :
8711 20 91	Of cylinder capacity not exceeding 75 cc	u	1%
8711 20 99	Other	u	1%
8711 30	With reciprocating internal combustion piston engine of cylinder capacity exceeding 250 cc but not exceeding 500 cc :
8711 30 10	Scooters	u	1%
8711 30 20	Motor-cycles	u	1%
8711 30 90	Other	u	1%
8711 40	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc :
8711 40 10	Motor-cycles	u	1%
8711 40 90	Other	u	1%
8711 50 00	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc	u	1%

Note: The validity of levy of National Calamity Contingent Duty is extended beyond 31st day of March, 2005 vide Sec. 123(d) of the Finance Bill 2005.