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<h1>Tariff classification framework defines commodity chapters and governs central excise duty application under the tariff schedule.</h1> The schedule organises goods into chapter-level descriptors for application of the basic rate of duty, listing commodity groupings from primary agricultural products to specialised manufactured goods. It provides the statutory framework for classifying goods, determining tariff coding and assessing excise duty liability, with certain chapter numbers left blank to preserve structural order.
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