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of <h1>Tenth Schedule in Finance Bill 2010: Rs. 100/tonne Tariff on Coal, Lignite, Peat Under Central Excise Tariff Act</h1> The Tenth Schedule, referenced in section 82(3) and (5) of the Finance Bill, 2010, outlines specific tariff rates for certain goods under the Central Excise Tariff Act. It specifies that the interpretation of this schedule should follow the rules and notes applicable to the First Schedule of the same Act. The schedule lists coal, lignite, and peat, including their various forms like briquettes and ovoids, each subject to a tariff rate of Rs. 100 per tonne. The classification is organized by chapter, heading, sub-heading, or tariff item numbers.
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