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of <h1>Finance Bill 2011: Amends Excise Tariff Act, Sets 5% Tariff for Multiple Items, Defines Manufacturing Processes</h1> The Tenth Schedule of the Finance Bill, 2011, amends the Central Excise Tariff Act by altering tariff rates and definitions across various chapters. It primarily replaces existing tariff rates with a 5% rate for numerous items in Chapters 14, 15, 16, 19, 21, 22, 26, 27, 30, 32, 38, 39, 46, 47, 48, 49, 56, 58, 63, 69, 70, 71, 72, 84, 88, 89, 90, 93, 94, and 96. Specific processes such as labelling, repacking, and refining are defined as 'manufacture' for tax purposes in certain chapters. Additionally, some items in Chapters 53 and 71 are assigned a 10% tariff rate.
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