Central Excise & Customs Tariff

	Central Excise*			Customs*
Description of Goods	Basic CENVAT Duty	Special Addl Excise Duty	Addl Excise Duty	Basic Customs* Duty	Addl Customs Cuty(CVD)	Addl Customs Duty
1	2	3	4	5	6	7
Crude Petoleum	Nil	Nil	Nil	5%+	Nil	Nil
	Rs. 2500/MT as Cess+
				Rs. 50/MT
	Rs. 50/ MT as NCCD
Motor Spirit	Rs.6.35/ltr	Rs.6/ltr	Rs.2.00/ltr.	Rs.2.00/ltr.	7.50%	Rs.6.35/ltr.+
					Rs.2.00/ltr.
Motor Spirit (Branded)	Rs.7.50/ltr	Rs.6/ltr	Rs.2.00/ltr.	7.50%	Rs.6.35/ltr. +	Rs.2.00/ltr.
					Rs.6.00/ltr SAD
Motor Spirit (branded)	6%+Rs.5.00/ltr.	Rs.6/ltr	Rs.2.00/ltr.
Naphtha	Nil	Nil	5%	14%	Nil
-Fertilizers	Nil	Nil	Nil	Nil	Nil	Nil
A.T.F.	8%	Nil	Nil	Nil	8%	Nil
Kerosene (PDS)	Nil	Nil	Nil	Nil	Nil	Nil
(Non PDS)	14%	Nil	Nil	10%	14%	Nil
HSD	Rs.1.60/ltr.	Nil	Re.2.00/ltr.	7.50%	Rs.2.60/ltr.	Rs.2.00/ltr.
HSD (branded)	Rs.3.75/Ltr	Nil	Re.2.00/ltr.	7.50%	Rs.2.60/ltr.	Rs.2.00/ltr.
L.D.O.	14%+Rs.2.5/Ltr	Nil	Nil	10%	14%+Rs.2.5/Ltr	Nil
Furnace Oil - Non-Fert	14%	Nil	Nil	10%	14%	Nil
Fertlizers	Nil	Nil	Nil	10%	Nil	Nil
Transformer Oil	14%	Nil	Nil	10%	14%	Nil
Lube oil/greases	14%	Nil	Nil	10%	14%	Nil
LPG(Dom)	Nil	Nil	Nil	Nil	Nil	Nil
LPG(Non-Dom)	8%	Nil	Nil	5%	8%	Nil
Butane / Propane	14%	Nil	Nil	5%	14%	Nil
Butane / Propane(Dom)	Nil	Nil	Nil	Nil	Nil	Nil
LNG	NIL	Nil	Nil	5%	NIL	Nil
Natural Gas	NIL	Nil	Nil	5%	Nil	Nil
Natural Gas(compressed)	14%	Nil	Nil	5%	14%	Nil
Petroleum Jelly	14%	Nil	Nil	10%	14%	Nil
Waxes all types	14%	Nil	Nil	10%	14%	Nil
Petroleum Coke	14%	Nil	Nil	5%	14%	Nil
Petroleum Bitume	14%	Nil	Nil	10%	14%	Nil
LSHS/ HPS & other Res.	14%	Nil	Nil	10%	14%	Nil
- Fertilisers	NIL	Nil	Nil	10%	NIL	Nil
Bitumen & Asphalt	14%	Nil	Nil	10%	14%	Nil

Notes:
1. Additional Duty of Customs @4% would be levied on all imported products except petrol, diesel, SKO(PDS), LPG(Dom), coal, coke and petroleum gases and fuels .
2. In addition to above, Education Cess @2% on aggregate duties wll be charged w.e.f. 9.7.2004 and additional 1% will be charged w.e.f. 1.3.2007
* : As on 27.02.2010
Source: Petroleum Planning & Analysis Cell.