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of <h1>Finance Act 2005: New Tariff Items for Tobacco and Dumpers, 16% Duty on Tobacco, 8% on Dumpers</h1> The Ninth Schedule of the Finance Act, 2005, amends the Central Excise Tariff Act by introducing new tariff items and corresponding duty rates. It adds specific categories for tobacco products, including hookah or gudaku tobacco, homogenised or reconstituted tobacco, jarda scented tobacco, and tobacco extracts and essence, each subject to a 16% duty rate per kilogram. Additionally, it introduces a sub-heading for dumpers designed for off-highway use under heading 8704, with an 8% duty rate per unit. These amendments specify excise duties applicable to these goods.
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