Excise duty schedule amendments revise ad valorem classifications and expand coated material descriptions, altering tariff entries accordingly. Amendments substitute new tariff and rate entries in the Fifth Schedule to impose specified ad valorem duties for manufactured tobacco (notably 'Cigars and cheroots') and to replace third-column entries for multiple sub-items in Item No. 19 with designated ad valorem rates; they also expand descriptive qualifiers in Items No. 19 and No. 22 from 'impregnated or coated' to 'impregnated, coated or laminated.'
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Excise duty schedule amendments revise ad valorem classifications and expand coated material descriptions, altering tariff entries accordingly.
Amendments substitute new tariff and rate entries in the Fifth Schedule to impose specified ad valorem duties for manufactured tobacco (notably "Cigars and cheroots") and to replace third-column entries for multiple sub-items in Item No. 19 with designated ad valorem rates; they also expand descriptive qualifiers in Items No. 19 and No. 22 from "impregnated or coated" to "impregnated, coated or laminated."
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