> The Central Excise Tariff Act , 1985 -- The Central Excise Tariff Act, 1985” ame into force with effect from 28.02.1986. --This section is complimentary to Sec 3 of Central Excise Act. It says that the rates of duty are specified in the First Schedule and Second Schedule to CETA. **--A. Duties levied by Central Excise Tariff Act** **1. First Schedule : (CETA)** (i) All the goods in this schedule are excisable goods (ii) All of them attract a duty called “Cenvat” (Central Value added tax) (iii) Mostly on ad valorem basis (iv) Rarely on Specific rate basis **2. Second Schedule (CETA)** (i) Some of the goods in the First Schedule are listed in this Schedule also (ii) The goods in the Second Schedule attract a duty called SED [Special Excise Duty] (iii) SED is in addition to Cenvat (iv) SED rate (v) All goods are exempted from SED w.e.f. 1.3.2006 (vi) Practically SED=zero -- The titles of Sections, Chapters and sub-chapters are meant for facilitating reference only. They do not decide the classification of goods. For legal purposes classification is determined by the terms of the headings and Sectin/chapter notes only. If classification is not determinable on the basis of tariff entries read with section notes and chapter notes, the following rules are to be followed.