Type of Duties and Method of Calculation

The Duties for Excise can be calculated on Assessable value and on Duty Value. According to the Excise laws, find below the list of Excise duties with the method of calculation.

Type of Duty

Duty Type

Method of calculation

Basic Excise Duty (BED)

Excise

on Assessable Value

Special Excise Duty (SED)

Excise

on Assessable Value

AED (GSI)

Excise

on Assessable Value

AED (TTA)

Excise

on BED + SED

AED (TTW)

Excise

on BED + SED

AED (PM&T)

Excise

on BED + SED

NCCD

Excise

on BED + SED + AED (GSI)

Special AED

Excise

on Quantity

AED on HSD (High Speed Diesel)

Excise

on Quantity

Educational Cess

Excise

On Total Excise Duty

SHE Cess on Excise duty

Excise

On Total Excise Duty

Countervailing Duty(CVD)

CVD

on Assessable Value + BCD

SED of CVD

CVD

on Assessable Value + BCD

AED (GSI) of CVD

CVD

on Assessable Value + BCD

AED (TTA) of CVD

CVD

on CVD + SED of CVD

AED (TTW) of CVD

CVD

on CVD + SED of CVD

AED (PM&T) of CVD

CVD

on CVD + SED of CVD

NCCD of CVD

CVD

on CVD + SED of CVD + AED (GSI) of CVD

Special AED of CVD

CVD

on Quantity

AED on High Speed Diesel of CVD

CVD

on Quantity

Educational Cess on CVD

CVD

On Total CVD

SHE Cess on CVD

CVD

On Total CVD

Basic Custom Duty

Customs

on Assessable Value

Additional Duty on Customs

Customs

on BCD

Educational Cess on Customs

Customs

on Total Customs and CVD

SHE Cess on Customs

Customs

on Total Customs and CVD

Special Custom Duty

Customs

on Current Sub Total