| Code | | Description of Goods | Ad. Val. Rate | Spec. Rate | UOC for Spec. Rate |
|---|
| | | A. Goods leviable to excise duty Under the Medicinal and Toilet Preparations (Excise duties) Act, 1955.
Allopathic Medicinal Preparations | | | |
| | | (i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages | | | |
| 001011 | | (a) Patent or proprietary medicines | 20 | | |
| 001012 | | (b) Others | 20 | | |
| | | (ii) Medicinal preparation containing alcohol which are not capable of being consumed as ordinary alcoholic beverages | | | |
| 001013 | | (a) Medical preparation containing which contain known active ingredients in therapeutic quantities | 20 | | |
| 001014 | | (b) Others | 20 | | |
| 001015 | | (iii) Medical preparations not containing alcohol but containing narcotic drug or narcotic | 20 | | |
| | | 2. Medicinal Preparations in Ayurvedic, Unani or other indigenous systems of medicine | | | |
| 001021 | | (i) Medicinal preparations containing self-generated alcohol which are not capable of being consumed as ordinary alcoholic beverages | 4 | | |
| 001022 | | (ii) Medicinal preparations containing self-generated alcohol which are capable of being consumed as ordinary alcoholic beverages | 4 | | |
| 001023 | | (iii) All other containing alcohol which are prepared distillation or to which alcohol has been added | 4 | | |
| 001024 | | (iv) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic. | 20 | | |
| 001030 | | 3. Homeopathic preparations containing alcohol | | | |
| | | 4. Toilet Preparations | | | |
| 001040 | | Toilet preparations containing alcohol or narcotic drug or narcotic | 50 | | |
| Code | | Description of Goods | Ad. Val. Rate | Spec. Rate | UOC for Spec. Rate |
|---|
| | | B. Alcoholic Liquors for Human Consumption as notified under proviso to Section 3(1) of CTA, 75 | | | |
| | | Goods of heading 220300 of Customs Tariff Act-75 | | | |
| 002011 | | Not exceeding US $ 20 per case | 150 | | |
| 002012 | | Exceeding US $ 20 but not exceeding US $ 40 per case | 100 | | |
| 002013 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220410 of Customs Tariff Act-75 | | | |
| 002111 | | Not exceeding US $ 20 per case | 150 | | |
| 002112 | | Exceeding US $ 20 but not exceeding US $ 40 per case | 100 | | |
| 002113 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220421 of Customs Tariff Act-75 | | | |
| 002211 | | Not exceeding US $ 20 per case | 150 | | |
| 002212 | | Exceeding US $ 20 but not exceeding US $ 40 per case | 100 | | |
| 002213 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220429 of Customs Tariff Act-75 | | | |
| 002311 | | Not exceeding US $ 20 per case | 150 | | |
| 002312 | | Exceeding US $ 20 but not exceeding US $ 40 per case | 100 | | |
| 002313 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220430 of Customs Tariff Act-75 | | | |
| 002411 | | Not exceeding US $ 20 per case | 150 | | |
| 002412 | | Exceeding US $ 20 but not exceeding US $ 40 per case | 100 | | |
| 002413 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220510 of Customs Tariff Act-75 | | | |
| 002511 | | Not exceeding US $ 20 per case | 150 | | |
| 002512 | | Exceeding US $ 20 but not Exceeding US $ 40 per case | 100 | | |
| 002513 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220590 of Customs Tariff Act 75 | | | |
| 002611 | | Not exceeding US $ 20 per case | 150 | | |
| 002612 | | Exceeding US $ 20 but not exceeding US $40 per case | 100 | | |
| 002613 | | Exceeding US $ 40 per case | 75 | | |
| Code | | Description of Goods | Ad. Val. Rate | Spec. Rate | UOC for Spec. Rate |
|---|
| | | Goods of heading 220600 of Customs Tariff Act 75 | | | |
| 002711 | | Not exceeding US $ 20 per case | 150 | | |
| 002712 | | Exceeding US $ 20 but not exceeding US $40 per case | 100 | | |
| 002713 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220820 of Customs Tariff Act 75 | | | |
| 002811 | | Not exceeding US $ 20 per case | 150 | | |
| 002812 | | Exceeding US $ 20 but not exceeding US $40 per case | 100 | | |
| 002813 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220830 of Customs Tariff Act 75 | | | |
| 002911 | | Not exceeding US $ 20 per case | 150 | | |
| 002912 | | Exceeding US $ 20 but not exceeding US $40 per case | 100 | | |
| 002913 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220840 of Customs Tariff Act 75 | | | |
| 003011 | | Not exceeding US $ 20 per case | 150 | | |
| 003012 | | Exceeding US $ 20 but not exceeding US $40 per case | 100 | | |
| 003013 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220850 of Customs Tariff Act-75 | | | |
| 003111 | | Not exceeding US $ 20 per case | 150 | | |
| 003112 | | Exceeding US $ 20 but not exceeding US $40 per case | 100 | | |
| 003113 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220860 of Customs Tariff Act-75 | | | |
| 003211 | | Not exceeding US $ 20 per case | 150 | | |
| 003212 | | Exceeding US $ 20 but not exceeding US $40 per case | 100 | | |
| 003213 | | Exceeding US $ 40 per case | 75 | | |
| Code | | Description of Goods | Ad. Val. Rate | Spec. Rate | UOC for Spec. Rate |
|---|
| | | Goods of heading 220870 of Customs Tariff Act-75 | | | |
| 003311 | | Not exceeding US $ 20 per case | 150 | | |
| 003312 | | Exceeding US $ 20 but not exceeding US $40 per case | 100 | | |
| 003313 | | Exceeding US $ 40 per case | 75 | | |
| | | Goods of heading 220890 of Customs Tariff Act-75 | | | |
| 003411 | | Not exceeding US $ 20 per case | 150 | | |
| 003412 | | Exceeding US $ 20 but not exceeding US $40 per case | 100 | | |
| 003413 | | Exceeding US $ 40 per case | 75 | | |
| 009000 | | C. All other goods, not leviable to any excise duty (e.g. Live animals , cereals, oil seeds etc.) | 00 | 00 | |