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Tariff rate revisions impose substituted excise duties across multiple chapters, raising rates and defining manufacture processes. The Ninth Schedule substitutes and inserts multiple tariff entries in the First Schedule to the Central Excise Tariff Act, revising duty rates and descriptions for numerous goods. Key changes reclassify and set new duties for tobacco and cigarettes, distinguish paraffin wax by oil-content with separate tariff entries and rates, and substitute uniform percentage rates for many paper, textile and related headings. The schedule also inserts notes in Chapters 68 and 76 treating certain conversion and drawing processes as manufacture.
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Tariff rate revisions impose substituted excise duties across multiple chapters, raising rates and defining manufacture processes.
The Ninth Schedule substitutes and inserts multiple tariff entries in the First Schedule to the Central Excise Tariff Act, revising duty rates and descriptions for numerous goods. Key changes reclassify and set new duties for tobacco and cigarettes, distinguish paraffin wax by oil-content with separate tariff entries and rates, and substitute uniform percentage rates for many paper, textile and related headings. The schedule also inserts notes in Chapters 68 and 76 treating certain conversion and drawing processes as manufacture.
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