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of <h1>Finance Act 1995: Revised Excise Duties on Sugar, Tobacco, and Fabrics in Fifth Schedule, Rates Detailed by Category</h1> The Fifth Schedule of the Finance Act, 1995, amends the Additional Duties of Excise (Goods of Special Importance) Act by replacing the First Schedule. It outlines the additional excise duties on various goods, including sugar, tobacco, and various types of woven fabrics. The schedule details specific headings and sub-headings for goods, describing the types of goods and their corresponding additional duty rates. For instance, sugar required by the government is taxed at Rs. 25 per quintal, while other sugar is Rs. 45 per quintal. Different rates apply to tobacco products and fabrics based on their material and processing.
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