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of <h1>Finance Act 2021 amends Central Excise Act to classify tobacco and nicotine products for inhalation without combustion.</h1> The Sixth Schedule of the Finance Act, 2021, amends the Fourth Schedule of the Central Excise Act, specifically addressing tobacco and nicotine-related products. It updates the section and chapter headings to include products intended for inhalation without combustion and other nicotine-containing products. New classification notes are added, clarifying that products in heading 2404 should be classified there, and defining 'inhalation without combustion.' Tariff items for products containing tobacco, nicotine, or substitutes intended for inhalation or other applications are specified, with corresponding duty rates provided.
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