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of <h1>Tenth Schedule in Finance Act 2010 sets Rs. 400/tonne excise tariff for coal, lignite, peat under Central Excise Tariff.</h1> The Tenth Schedule, as referenced in sections 82(3) and (5) of the Finance Act, 2010, outlines the tariff rates for specific goods under the Central Excise Tariff Act. It specifies that coal, lignite, and peat are subject to a rate of Rs. 400 per tonne. The schedule also notes changes made by subsequent Finance Acts, increasing the rate from Rs. 100 to Rs. 300 per tonne before reaching the current rate of Rs. 400 per tonne. The interpretation of this schedule follows the rules and notes applicable to the First Schedule of the Central Excise Tariff Act.
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