THE FIFTH SCHEDULE

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..... 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 (1) (2) (3) (4) 2402 20 10 --- Other than filter cigarettes, of length not exceeding 65 millimetres Tu ₹ 200 .....

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..... ore) 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 mixtures for pipes and cigarettes kg. 60% 2403 19 21 ---- Other than paper rolled biris .....

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