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General Rules for the interpretation of this Schedule

THE SECOND SCHEDULE - Draft-Bills-Reports - SCHEDULES - Goods and Services Tax - THE SECOND SCHEDULE - THE SECOND SCHEDULE (See section 12) THE FOURTH SCHEDULE [See section 2 (d) and 2 (f) (ii)] Classification of goods in this Schedule shall be governed by the following principles: 1. The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Sections or .....

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or finished by virtue of this rule), presented unassembled or 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 .....

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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 different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to clause (a), shall be classified as if they consisted of the material or component which gives them their essential character .....

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be determined according to the terms of those sub-headings and any related subheading Notes and, mutatis mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purposes of this rule, the relative Chapter Notes also apply, unless the context otherwise requires. General Explanatory Notes 1. Where in column (2) of this Schedule, the description of an article or group of articles under a heading is preceded by "-", the said arti .....

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"-", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "-". 2. The abbreviation "%" in column (4) of this Schedule, in relation to the rate of duty, indicates that the duty on the goods to which the entry relates shall be charged on the basis of the value of the goods fixed, defined or deemed to be, as the case may be, under or in sub .....

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; (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 divi .....

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e expression "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number. Chapter 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTES 1. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature invented words or any writing which is used in rela .....

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his Chapter, "Pan masala containing tobacco", commonly known as gutkha or by any other name, included in tariff item 2403 99 90, means any preparation containing betelnuts and tobacco and any one or more of the following ingredients, namely:- (i) lime; and (ii) kattha(catechu), whether or not containing any other ingredients, such ascardamom, copra and menthol. SUB-HEADING NOTE For the purposes of sub-heading 2403 11, the expression "water pipe tobacco" means tobacco intended .....

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stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. (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 U .....

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re of hookah tobacco kg. 64% 2401 10 90 - Other kg. 64% 2401 20 - Tobacco, partly or wholly stemmed or stripped: 2401 20 10 - Flue cured virginia tobacco kg 64% 2401 20 20 - Sun cured country (natu) tobacco kg. 64% 2401 20 30 - Sun cured virginia tobacco kg. 64% 2401 20 40 - Burley tobacco kg. 64% 2401 20 50 - Tobacco for manufacture of biris kg. 64% 2401 20 60 - Tobacco for manufacture of chewing tobacco kg. 64% 2401 20 70 - Tobacco for manufacture of cigar and cheroot kg. 64% 2401 20 80 - Toba .....

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ilter 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 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 ₹ 1280 per Thousand 2402 20 40 - Filter cigarettes of length (including the .....

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ther : 2402 90 10 - Cigarettes of tobacco substitutes Tu ₹ 3375 per Thousand 2402 90 20 - Cigarillos of tobacco substitutes Tu 12.5 % or ₹ 4006 per thousand whichever is higher 2402 90 90 - Other Tu 12.5% or ₹ 4006 per thousand whichever is higher 2403 Other manufactured tobacco and manufactured tobacco substitutes;"Homogenised" or "Reconstituted" tobacco; Tobacco extracts and Essences - Smoking tobacco, whether or not containing tobacco substitue in any pro .....

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2403 99 - Other : 2403 99 10 - Chewing tobacco kg. 81% 2403 99 20 - Preparations containing chewing tobacco kg. 60% 2403 99 30 - Jarda scented tobacco kg. 81% 2403 99 40 - Snuff kg. 60% 2403 99 50 - Preparations containing snuff kg. 60% 2403 99 60 - Tobacco extracts and essence kg. 60% 2403 99 70 - Cut-tobacco kg. ₹ 70 per kg 2403 99 90 - Other kg. 81% SECTION V MINERAL PRODUCTS CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES .....

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lume distils at 300ºC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used. 2. In relation to lubricating oils and lubricating preparations of heading 2710, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to ''manufacture''. 3. In relation to natural gas falling under heading 2711, the process of compres .....

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assigned to them:- (1) "motor spirit" means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25ºC 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 tha .....

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on of Bureau of Indian Standards IS: 1460:2000; (5) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them : (a) "Flash Point" shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934.); (b) "Smoke Point" shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:144 .....

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all be done in the following manner, namely:- (i) first prepare a five per cent. weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water; (ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution; (iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared. Tariff item Description of goods Unit Rate of Duty (1) (2) (3) (4) 2709 Petroleum oils and oil .....

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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 .....

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