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of <h1>Finance Bill 2021 amends Central Excise Act, updating tariff items for petroleum oils in Chapter 27, heading 2709.</h1> In the Finance Bill, 2021, the Fifth Schedule amends the Central Excise Act's Fourth Schedule, specifically Chapter 27, heading 2709. The amendment replaces the existing tariff items 2709 10 00 and 2709 20 00 with new entries. The revised tariff item 2709 pertains to petroleum oils and oils obtained from bituminous minerals, crude. Under this item, petroleum crude is classified under 2709 00 10 with a unit of measurement in kilograms and a rate of duty set at nil. Another category under 2709 00 90 is listed as 'Other,' with unspecified details.
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