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THE FIFTH SCHEDULE

..... 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 .....

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..... 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 mixtur .....

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