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of <h1>Finance Act 2005: Tariff Duties on Tobacco, Petroleum, and Vehicles; Section Details Rates and Categories</h1> The Twelfth Schedule of the Finance Act, 2005, outlines specific tariff items, descriptions, units, and applicable rates of duty for various goods. This includes items like pan masala, cigarettes, tobacco products, petroleum oils, synthetic filament yarn, motor vehicles, and motorcycles. The duty rates vary, with percentages or fixed amounts per unit, depending on the product category. For instance, pan masala is taxed at 23% per kg, while different types of cigarettes have specific rates per thousand units. Motor vehicles and motorcycles are generally taxed at 1% across various categories and specifications.
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