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of <h1>Finance Act 2021: Fifth Schedule updates Chapter 27 of Central Excise Act, revising tariff item 2709 for petroleum oils.</h1> In the Finance Act, 2021, the Fifth Schedule amends the Fourth Schedule of the Central Excise Act, specifically in Chapter 27. The amendment replaces the previous tariff items 2709 10 00 and 2709 20 00 with new classifications under tariff item 2709, which pertains to petroleum oils and oils obtained from bituminous minerals, crude. The new classifications include petroleum crude, with a duty rate of Re. 1 per tonne, and other unspecified categories.
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