THE FIFTH SCHEDULE
(See section 118)
In the First Schedule to the Central Excise Tariff Act, in Chapter 24,––
(a) for the entry in column (4) occurring against tariff items 2402 10 10 and 2402 10 20, the entry “12.5% or ₹ 4006 per thousand, whichever is higher” shall be substituted;
(b) for the entry in column (4) occurring against tariff item 2402 90 10, the entry “Rs.4006 per thousand” shall be substituted;
(c) for the entry in column (4) occurring against tariff items 2402 90 20 and 2402 90 90, the entry “12.5% or ₹ 4006 per thousand, whichever is higher” shall be substituted.
