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of <h1>New Tax Rules: Goods Classification & Duty Rates for Tobacco and Petroleum Products under 2017 Amendment Act</h1> The statutory provisions outline the classification and taxation rules for goods under the Taxation Laws (Amendment) Act, 2017. The classification of goods is based on specific headings and sub-headings, considering the essential character of mixed or composite goods. The document details the duty rates for various tobacco products, including unmanufactured tobacco, cigars, cigarettes, and manufactured tobacco substitutes, with specific rates applied to each category. It also covers mineral products, particularly petroleum oils and gases, specifying duty rates and definitions for items like motor spirit, aviation turbine fuel, and natural gas. The provisions ensure clarity in the classification and taxation of these goods.
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