THE FIFTH SCHEDULE

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..... 4). 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 .....

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..... 8377; 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 .....

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..... --- 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 ---- .....

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..... 2403 99 40 --- Snuff kg. 25% 2403 99 50 --- Preparations containing snuff kg. 25% 2403 99 60 --- Tobacco extracts and essence kg. 25% .....

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