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Statutory Provisions
Home Acts & Rules Bill Bills FINANCE BILL, 2020 Chapters List Schedules Sch SCHEDULES This
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SCH-05 - THE FIFTH SCHEDULE - FINANCE BILL, 2020

FINANCE BILL, 2020
Schedules Sch
SCHEDULES
  • Contents

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.’.

 
 
 
 
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