Classification of goods

There are 4 major classification. They are :

1. Excisable goods - Those which have been included in the tariff which are subject to the excise duty.

2. Non-Excisable goods - Those goods which have not been included in the tariff under central excise duty before the production process begins.

3. Dutiable goods - The goods which have been included in the tariff but particularly exempted in the central excise tariff

4. Non-Dutiable goods - The goods which have been included in the tariff which are exempted goods. 0% duty goods and are subjected to excise duty.

In a nut shell any excisable goods need not be necessarily dutiable, but all dutiable goods are necessarily exciseable.