Tariff classification lists goods included in the Second Schedule, highlighting tobacco products and specified consumer goods. This tariff schedule annexed to a taxation amendment bill lists goods by tariff heading and description included in the Second Schedule (titled 'Tobacco') and directs that the interpretive rules and Chapter and Section Notes of the First Schedule to the Central Excise Tariff Act, 1985 apply. It expressly includes tobacco and related products (chewing tobacco, pan masala containing tobacco, specified pan masala retail packs, betel nut powder) and a broad range of other foodstuffs, medicaments (with definitions for patent/proprietary and traditional system medicaments), household appliances, electronic devices, building materials and vehicle parts, with specific sub heading qualifications and exclusions.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification lists goods included in the Second Schedule, highlighting tobacco products and specified consumer goods.
This tariff schedule annexed to a taxation amendment bill lists goods by tariff heading and description included in the Second Schedule (titled "Tobacco") and directs that the interpretive rules and Chapter and Section Notes of the First Schedule to the Central Excise Tariff Act, 1985 apply. It expressly includes tobacco and related products (chewing tobacco, pan masala containing tobacco, specified pan masala retail packs, betel nut powder) and a broad range of other foodstuffs, medicaments (with definitions for patent/proprietary and traditional system medicaments), household appliances, electronic devices, building materials and vehicle parts, with specific sub heading qualifications and exclusions.
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