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<h1>Finance Act 2020: Excise Duties on Tobacco Products and Petroleum Crude Detailed in Fifth Schedule</h1> The Fifth Schedule of the Finance Act, 2020, outlines tariff items and corresponding duties for various tobacco products and petroleum crude under the Central Excise Act, 1944. It specifies rates for different categories of cigarettes, including filter and non-filter types, based on their lengths, with duties ranging from 200 to 735 per thousand units. Tobacco substitutes and other tobacco products like hookah, smoking mixtures, chewing tobacco, and snuff are taxed at varying rates, either per unit or as a percentage of their value. Petroleum crude is taxed at 50 per tonne. The schedule follows the interpretation rules of the Fourth Schedule.