Tariff-based excise duty structure for tobacco products and petroleum crude with commodity-wise rates under the Fifth Schedule. The Fifth Schedule to the Finance Act, 2020 prescribes a tariff-based duty structure for specified tobacco and petroleum products, by reference to tariff items in the Fourth Schedule to the Central Excise Act, 1944. The interpretative notes state that tariff item, heading, sub-heading and Chapter carry the meanings assigned in that Schedule, and that the rules of interpretation, section and chapter notes, and general explanatory notes of the Fourth Schedule apply. It then sets out commodity-wise duty rates for cigarettes, tobacco preparations and petroleum crude.