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of <h1>Finance Bill 2021 amends Central Excise Act, updating duty rates for tobacco and nicotine products under Section IV, Chapter 24.</h1> The Sixth Schedule of the Finance Bill, 2021, amends the Central Excise Act to update the classification and duty rates for tobacco and nicotine-related products. Section IV and Chapter 24 headings are revised to include products intended for inhalation without combustion and other nicotine-containing products. New notes clarify classification rules, and tariff items are added under heading 2404. These items include products containing tobacco, reconstituted tobacco, or nicotine, intended for inhalation without combustion, with specified duty rates for various forms such as oral or transdermal applications.
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