TMI BlogGeneral Rules for the interpretation of this ScheduleX X X X Extracts X X X X X X X X Extracts X X X X ..... r disassembled; (b) to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of clause (b) of rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:- (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods; (b) mixtures, composite goods consisting of differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated in that column. Additional Notes In this Schedule,- (1) the expression,- (a) heading , in respect of goods, means a description in list of tariff provisions accompanied by a four-digit number and includes all sub-headings of tariff items the first four-digits of which correspond to that number; (b) sub-heading , in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to that number; (c) tariff item means a description of goods in the list of tariff provisions accompanying either eight-digit number and the rate of the duty of excise, or eight-digit number with blank in the column of the rate of duty; (2) The list of tariff provisions is divided into Sections, Chapters and Sub- Chapters; (3) In column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics; (4) .. against any goods denotes that Central Excise duty under this Schedule is not leviable on such goods. List of Abbreviations used Abbreviat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) cut-tobacco means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machinerolled cigarettes. (3) smoking mixtures for pipes and cigarettes of sub-heading 2403 10 does not cover Gudaku . Tariff item Description of goods Unit Rate of Duty (1) (2) (3) (4) 2401 Unmanufactured Tobacco; Tobacco Refuse 2401 10 - Tobacco, not stemmed or stripped: 2401 10 10 --- Flue cured virginia tobacco kg. 64% 2401 10 20 --- Sun cured country (natu) tobacco kg. 64% 2401 10 30 --- Sun cured virginia tobacco kg. 64% 2401 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tobacco or of tobacco substitutes 2402 10 - Cigars, cheroots and cigarillos, containing tobacco : 2402 10 10 --- Cigar and cheroots Tu 12.5% or ₹ 4006 per thousand, whichever is higher 2402 10 20 --- Cigarillos Tu 12.5% or ₹ 4006 per thousand, whichever is higher 2402 20 - Cigarettes, containing tobacco : 2402 20 10 --- Other than filter cigarettes, of length not exceeding 65 millimetres Tu ₹ 1280 per thousand 2402 20 20 --- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres Tu ₹ 2335 per Thousand 2402 20 30 --- Filter cigarett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other kg. 60% 2403 19 -- Other 2403 19 10 --- Smoking mixtures for pipes and cigarettes kg. 360% --- Biris : 2403 19 21 --- Other than paper rolled biris, manufactured without the aid of machine Tu ₹ 12 per thousand 2403 19 29 ---- Other Tu ₹ 80 per Thousand 2403 19 90 --- Other kg. 40% - Other : 2403 91 00 -- Homogenised or reconstituted tobacco kg. 60% 2403 99 -- Other : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture . SUB-HEADING NOTE For the purposes of sub-heading 2710 12, light oils and preparations are those of which 90% or more by volume (including losses) distil at 210 C (ASTM D 86 method). SUPPLEMENTARY NOTES In this Chapter, the following expressions have the meanings hereby assigned to them:- (1) motor spirit means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25 C and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. Special boiling point spirits (tariff items 2710 12 11, 2710 12 12 and 2710 12 13 ) means light oils, as defined in sub-heading Note 4, not containing any anti-knock preparations, and with a difference of not more than 60 C between the temperatures at which 5% and 90% by volume (including losses) distil; (2) ''natural gasoline liquid (NGL)'' is a low-boiling liquid petroleum product extracted from Natural Gas; (3) aviation turbine fuel (ATF) means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1571:1992:2000; (4) high speed diesel (HSD) means any hy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oil 2710 12 -- Light oils and preparations: --- Motor spirit (Commonly known as petrol) : 2710 12 11 ---- Special boiling point spirits (other than benzene, toluol) with nominal boiling point range 55-115 C Kg. 14%+Rs. 15.00 per litre 2710 12 12 ---- Special boiling point spirits (other than benzene, toluene and toluol) with nominal boiling point range 63-70 C Kg. 14%+Rs. 15.00 per litre 2710 12 13 ---- Other Spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2710 99 00 -- Other Kg. .. 2711 Petroleum gases and other gaseous hydrocarbons - Liquefied: 2711 11 00 -- Natural gas Kg. 14% 2711 12 00 -- Propane Kg. .. 2711 13 00 -- Butane Kg. .. 2711 14 00 -- Ethylene, propylene, butylene and butadiene Kg. .. 2711 19 00 -- Other Kg. .. - In gaseous state: 2711 21 00 -- Natural gas Kg. 14% 2711 29 00 -- Other Kg. .. - - statute, statutory provisions legislation, law, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
