TMI BlogTHE FOURTH SCHEDULE - See section 2 (d) and 2 (f) (ii)X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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 different materials or made up of different components, and go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 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 Abbreviations For 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading. SUPPLEMENTRY NOTES For the purposes of this Chapter: (1) tobacco means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and 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 Unmanufactured Tobacco; Tobacco R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of cigar and cheroot kg. 64% 2401 20 80 --- Tobacco for manufacture of hookah tobacco kg. 64% 2401 20 90 --- Other Kg 64% 2401 30 00 - Tobacco refuse kg. 50% 2402 Cigars, cheroots, cigarillos and cigarettes, of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titute in any proportion; 2403 11 -- Water pipe tobacco specified in Sub-heading Note to this Chapter: 2403 11 10 --- Hukkah or gudaku tobacco kg. 60% 2403 11 90 --- 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% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferences in heading 2710 to petroleum oils and oils obtained from bituminous minerals include not only petroleum oils and oils obtained from bituminous minerals, but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300 C, 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 compression of natural gas (even if it does not involve liquefaction), for the purpose of marketing it as Compressed Natural Gas (CNG), for use as a fuel or for any other purpose, shall amount to manufacture . SUB-HEAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 32 - - - - Solvent 50/120 kg. . . .. 7 [ 2710 12 39 - - - - Solvent 145/205 kg. . - - - Motor Gasoline conforming to standard IS 2796, IS 17021, IS 17586 or IS 17076: 2710 12 41 - - - - Motor Gasoline conforming to standard IS 2796 kg. 14%+₹ 15.00 per litre 2710 12 42 - - - - E 20 Fuel conforming to standard IS 17021 kg. 14%+₹ 15.00 per litre 2710 12 43 - - - - E 12 Fuel conforming to standard IS 17586 kg. 14%+₹ 15.00 per litre 2710 12 44 - - - - E 15 Fuel conforming to standard IS 17586 kg. 14%+₹ 15.00 per litre 2710 12 49 - - - - M 15 Fuel conforming to standard IS 17076 kg. 14%+₹ 15.00 per litre ] 2710 12 50 - - - Aviation Gasoline conforming to standard IS 1604 kg. . . .. 2710 12 90 - - - Other kg. 14%+₹ 15.00 per litre 2710 19 - - Other: 2710 19 20 - - - Solvent 125/240 (Petroleum Hydrocarbon solvent) as specified u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2710 19 77 - - - - Turbine lubricating oil conforming to standard IS 1012 kg. . . .. 2710 19 78 - - - - Other lubricating oil, conforming to any other BIS standard kg. . . .. 2710 19 79 - - - - Other lubricating oil, not conforming to any BIS standard kg. . . .. - - - Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil: 2710 19 81 - - - - Cutting oil conforming to standard IS 1115 kg. . . .. 2710 19 82 - - - - Cutting oil (neat) conforming to standard IS 3065 kg. . . .. 2710 19 83 - - - - Hydraulic oil conforming to standard IS 3098 or IS 11656 kg. . . .. 2710 19 84 - - - - Industrial white oil conforming to standard IS 1083 kg. . . .. 2710 19 85 - - - - Insulating oil for transformer and circuit-breaker (Transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463 kg. . . .. 2710 19 86 - - - - Mineral oil for cosmetic industry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2711 21 00 -- Natural gas Kg. 14% 2711 29 00 -- Other Kg. .. ************ Notes 1. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 before it was read as Nil 1a. Substituted vide NOTIFICATION No. 08/2019-Central Excise (T.) dated 31-12-2019 before it was read as, 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-boi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kg. 14%+₹ 15.00 per litre 2710 12 13 ---- Other Special boiling points sprits (other than benzene, benzol, toluene and toluol) Kg. 14%+₹ 15.00 per litre 2710 12 19 ---- Other Kg. 14%+₹ 15.00 per litre 2710 12 20 --- Natural gasoline Liquid Kg. 14%+₹ 15.00 per litre 2710 12 90 --- Other Kg. 14%+₹ 15.00 per litre 2710 19 -- Other : 2710 19 10 --- Superior Kerosene oil (SKO) Kg. .. 2710 19 20 --- Aviation turbine Fuel (ATF) Kg. 14% 2710 19 30 --- High speed diesel (HSD) Kg. 14%+₹ 15.00 per litre 2710 19 40 --- Light Diesel oil (LDO) Kg. .. ..... 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