Pan masala listed as specified good for cess; other goods may be notified; Customs Tariff interpretation rules apply. Schedule I designates pan masala (tariff 2106 90 20) and any other notified goods as specified goods for manufacture or production under the Health Security Se National Security Cess Act, 2025, and directs that tariff references and interpretation rules of the First Schedule to the Customs Tariff Act, 1975, including section and Chapter Notes and General Explanatory Notes, apply to this Schedule.