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of <h1>Finance Act 2010: Tariff Changes for Tobacco, Textiles, and Wax; Defines 'Manufacture' for Stone and Aluminum Products</h1> The Ninth Schedule of the Finance Act, 2010, amends various tariff rates in the Central Excise Tariff Act. Changes include adjustments to duty rates for tobacco products, such as cigarettes, with specific rates per thousand units based on length and type. Additionally, the duty on paraffin wax is set at 16%, and several textile-related tariff items across multiple chapters are standardized to a 10% duty rate. The schedule also clarifies that certain processes, like cutting or drawing in stone and aluminum products, respectively, constitute 'manufacture.' These amendments impact a wide range of products, including textiles, wax, and tobacco.
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