Finance Act 2009: Amendments to Central Excise Tariff Act redefine "manufacture" and update classifications for nuts and textiles.

The Fifth Schedule of the Finance (No. 2) Act, 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 or mixing certain ingredients with betel nut constitutes "manufacture." In Chapter 58, for tariff item 5801 22 10, the entry "m2" is added in column 3, and "8%" in column 4. These changes affect the classification and taxation of specific products under the Central Excise Tariff Act.

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