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<h1>Central Excise Act: Classifying Goods by Essential Character, Specific Description, or Numerical Order under Fourth Schedule Rules</h1> The Fourth Schedule of the Central Excise Act, 1944, provides rules for classifying goods for excise duty purposes. Classification is based on headings and notes, with incomplete goods classified as complete if they retain essential character. Goods are classified by the most specific description, essential character, or numerical order. Sub-headings are determined similarly. The schedule includes detailed tariff items for tobacco and petroleum products, specifying unit and duty rates. Tobacco products include unmanufactured tobacco, cigars, cigarettes, and other tobacco products, with specific duty rates. Petroleum products are classified by type and standard, with corresponding duty rates.