Compensation cess rate: substitutes tariff classification entries for specified items and takes effect in January. Substitutes Schedule column (2) entries: S. No. 25 with '2403 91 00 or 2404 11 00'; S. No. 37 with '2403 99 90 or 2404 11 00 or 2404 19 00'; S. No. 38 with '2403 99 90 or 2404 11 00 or 2404 19 00'; S. No. 54 with '8802 or 8806'; the substitutions take effect on the first day of January following publication.