THE FIFTH SCHEDULE
(See section 145)
'THE SEVENTH SCHEDULE
(See section 136)
NOTES
1. In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” mean respectively a tariff item, heading, sub-heading and Chapter in the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944).
2. The rules for the interpretation of the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the Section and Chapter Notes and the General Explanatory Notes of the Fourth Schedule shall apply to the interpretation of this Schedule.
|
Tariff Item
|
Description of goods
|
Unit
|
Rate of duty
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
2402 20 10
|
---
|
Other than filter cigarettes, of length not exceeding 65 millimetres
|
Tu
|
₹ 200 per thousand
|
|
2402 20 20
|
---
|
Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres
|
Tu
|
₹ 250 per thousand
|
|
2402 20 30
|
---
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres
|
Tu
|
₹ 440 per thousand
|
|
2402 20 40
|
---
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres
|
Tu
|
₹ 440 per thousand
|
|
2402 20 50
|
---
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres
|
Tu
|
₹ 545 per thousand
|
|
2402 20 90
|
---
|
Other
|
Tu
|
₹ 735 per thousand
|
|
2402 90 10
|
---
|
Cigarettes of tobacco substitutes
|
Tu
|
₹ 600 per thousand
|
|
2403 11 10
|
---
|
Hookah or gudaku tobacco
|
kg.
|
25%
|
|
2403 19 10
|
---
|
Smoking mixtures for pipes and cigarettes
|
kg.
|
60%
|
|
2403 19 21
|
----
|
Other than paper rolled biris, manufactured without the aid of machine
|
Tu
|
₹ 1.00 per thousand
|
|
2403 19 29
|
----
|
Other
|
Tu
|
₹ 2.00 per thousand
|
|
2403 19 90
|
---
|
Other
|
kg.
|
25%
|
|
2403 91 00
|
--
|
“Homogenised” or “reconstituted” tobacco
|
kg.
|
25%
|
|
2403 99 10
|
---
|
Chewing tobacco
|
kg.
|
25%
|
|
2403 99 20
|
---
|
Preparations containing chewing tobacco
|
kg.
|
25%
|
|
2403 99 30
|
---
|
Jarda scented tobacco
|
kg.
|
25%
|
|
2403 99 40
|
---
|
Snuff
|
kg.
|
25%
|
|
2403 99 50
|
---
|
Preparations containing snuff
|
kg.
|
25%
|
|
2403 99 60
|
---
|
Tobacco extracts and essence
|
kg.
|
25%
|
|
2403 99 90
|
---
|
Other
|
kg.
|
25%
|
|
2403 99 00
|
|
Petroleum crude
|
kg.
|
₹ 50 per tonne.’.
|
