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of <h1>Finance Act 2010: Updates to Customs Tariff Act on Cigarette and Paraffin Wax Duty Rates</h1> The Third Schedule of the Finance Act, 2010, amends the Customs Tariff Act by updating tariff classifications and duty rates for certain goods. In Chapter 24, it revises the descriptions for filter cigarettes based on their length, with specific entries for cigarettes not exceeding 60 millimeters to those exceeding 75 millimeters but not exceeding 85 millimeters, imposing a 30% duty. In Chapter 27, it modifies the classification for paraffin wax, distinguishing between wax containing less than 0.75% oil and wax with 0.75% or more, both subject to a 10% duty. These changes aim to refine the tariff structure and duty application.
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