The Central Excise Tariff Act of 1985 (CETA) classifies goods according to their headings and sub-headings in the tariff schedules to determine the applicable excise duty rate. CETA features include using the Harmonized System of Nomenclature (HSN) coding, grouping goods, providing clarifying notes, and having a comprehensive 8-digit classification structure organized into 21 chapters and 98 groups across two schedules specifying basic and special excise duty rates. Goods are classified based on their tariff entry, trade parlance, technical definition, and general interpretative rules, with end-use also being relevant. Duty rates can be specific monetary amounts or ad valorem percentages of the goods' assessable value.