Tariff classification governs the listed goods under this Fifth Schedule, applying First Schedule interpretation rules.

The Schedule designates commodity headings and sub-headings from the First Schedule to the Central Excise Tariff Act, 1985, and mandates that the First Schedule's rules of interpretation, Section and Chapter Notes and General Explanatory Notes apply to construing this Schedule. It then enumerates specific tariff headings with descriptions of goods covered, creating a definitive list of items subject to the Schedule's statutory treatment.

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