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of <h1>Finance Bill 2009: Amendments to Central Excise Tariff Act Exclude Supari, Redefine Betel Nut Manufacture</h1> The Fifth Schedule of the Finance (No. 2) Bill, 2009, amends the Central Excise Tariff Act. In Chapter 8, it excludes inedible nuts, fruits, and the betel nut product 'Supari' from its coverage. Chapter 21 introduces a new note stating that adding specific ingredients to betel nut constitutes 'manufacture.' In Chapter 58, modifications are made to tariff item 5801 22 10, specifying 'm2' in column (3) and '8%' in column (4). These changes clarify the classification and taxation of certain products under the Central Excise Tariff.
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