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of <h1>Central Excise tariff classification rules for goods and detailed duty structure for tobacco, nicotine products, fuels and gas</h1> The provisions establish interpretative rules for classifying goods under the Central Excise tariff, prioritizing heading terms, chapter notes, essential character tests, and specific over general descriptions, with fallback to closest akin goods. They define headings, sub-headings, tariff items, unit quantities, and the meaning of '%' in duty rates, and clarify that certain repacking, labelling and processing amount to 'manufacture.' Detailed tariff structures and rates are prescribed for tobacco, tobacco substitutes, nicotine products, mineral fuels, petroleum oils, natural gas and related products, including distinctions by form, process, use, standards and composition. Supplementary notes link classifications to Bureau of Indian Standards specifications and set special rules for products like blended aviation turbine fuel, water-pipe tobacco, pan masala containing tobacco, and compressed natural gas.
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