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of <h1>Finance Act 2017 updates tobacco tariffs: 12.5% or 4006 per thousand for specified items under Chapter 24.</h1> The Fifth Schedule of the Finance Act, 2017, amends the Central Excise Tariff Act concerning Chapter 24. It modifies the tariff rates for specific tobacco-related items. For tariff items 2402 10 10 and 2402 10 20, the rate is revised to '12.5% or 4006 per thousand, whichever is higher.' For tariff item 2402 90 10, the rate is set at '4006 per thousand.' Similarly, for tariff items 2402 90 20 and 2402 90 90, the rate is amended to '12.5% or 4006 per thousand, whichever is higher.'
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