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of <h1>Finance Bill 2015 Updates Excise Duty Rates: Standard 12.5%, Special Cases in Chapters 22 and 24 Adjusted</h1> The Fifth Schedule of the Finance Bill, 2015, amends the Central Excise Tariff Act by adjusting excise duty rates for various tariff items across multiple chapters. The standard rate for most items is revised to 12.5%, with exceptions in specific cases, such as Chapter 22, where certain items are set at 18%. Additionally, specific rates are applied to items in Chapter 24, like tobacco products, which have fixed rates per thousand units. These changes affect a wide range of goods, including chemicals, textiles, metals, and machinery, reflecting a comprehensive update to the excise duty structure.
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