Tariff Schedule amendment: reclassifying betel nut processing as manufacture and revising Chapter exclusions and duty unit. The Bill amends the First Schedule to the Central Excise Tariff Act by substituting Note 1 of Chapter 8 to exclude specified items from that Chapter, inserting Note 6 in Chapter 21 to declare that adding or mixing certain ingredients to betel nut amounts to manufacture, and amending tariff item 5801 22 10 to prescribe a unit quantity and rate of duty.
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Tariff Schedule amendment: reclassifying betel nut processing as manufacture and revising Chapter exclusions and duty unit.
The Bill amends the First Schedule to the Central Excise Tariff Act by substituting Note 1 of Chapter 8 to exclude specified items from that Chapter, inserting Note 6 in Chapter 21 to declare that adding or mixing certain ingredients to betel nut amounts to manufacture, and amending tariff item 5801 22 10 to prescribe a unit quantity and rate of duty.
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