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    <title>THE SCHEDULE [See section 8 (2)]</title>
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    <description>The schedule prescribes maximum compensation cess rates for specified supplies, referencing Customs Tariff headings and applying its interpretive rules. It sets distinct cess treatments-ad valorem and specific rates, including combined mechanisms-for categories such as pan masala, tobacco products, coal and similar fuels, aerated waters, motor vehicles and a residual &#039;any other supplies&#039; category. It defines retail sale price for packaged goods (listing inclusions), and provides rules for multiple declared prices, post-clearance price increases, and area-specific declared prices for cess determination.</description>
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