Board of Excise and Customs as also of cesses collected by the CBEC, will be furnished by them to the Budget Division giving commodity-wise estimates of manufacture/imports, duty rates and foreign exchange rate assumptions forming the basis of the estimates. 1.2 All other items of revenue receipts, for the purpose of preparing estimates, have been divided into the following categories: (i) Taxes, duties and receipts in relation to Union territories without legislature; (ii) Interest receipts in respect of loans and advances sanctioned by Ministries/ Departments to State and Union territory Governments, foreign governments, public sector enterprises and others including Government servants, interest charged to working expenses of departmental commercial undertakings, etc.; (iii) Estimates of Revenue receipts adjustable under Major Head ‘1605 - External Grant Assistance’ and ‘1606-Aid Material and Equipment’; and (iv) All other Revenue receipts including cesses except cesses collected by the Central Board of Excise and Customs