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of <h1>Excise Tariff Act: Key Duty Rates for Tobacco, Vehicles, and More Under Second Schedule, Exclusions Specified</h1> The Second Schedule of the Central Excise Tariff Act, 1985, provides detailed classifications and duty rates for various goods. It defines terms such as 'heading,' 'sub-heading,' 'tariff item,' and 'Chapter,' aligning them with the First Schedule. It specifies exclusions for certain items, like preparations for aerated water, non-branded products, and specific vehicle types. The tariff items and corresponding excise duty rates for products, including tobacco, pneumatic tyres, synthetic filament yarn, motor vehicles, and air-conditioning machines. The duty rates vary, commonly set at 8% or 16%, depending on the product category.
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