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of <h1>Finance Act 2005: Excise Duty Rates for Tobacco Products Detailed in Seventh Schedule</h1> The Seventh Schedule of the Finance Act, 2005, outlines tariff items, descriptions, units, and duty rates for various tobacco products under the Central Excise Tariff Act. It specifies a 10% duty rate for different types of unmanufactured tobacco, including Virginia, Burley, and tobacco for manufacturing biris, chewing tobacco, cigars, cheroots, and hookah tobacco. Cigarettes are taxed based on length and type, with specific rates per thousand units. The schedule also covers manufactured tobacco, including smoking mixtures, chewing tobacco, and snuff, with varying duty rates, some of which were amended in subsequent Finance Acts.
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