https://www.taxtmi.com/acts?id=32591 The Fourth Schedule prescribes interpretative rules for tariff classification-headings and notes control legal classification, with hierarchy: most specific description, material giving essential character, then last heading numerically if equal; residual goods by affinity. It sets out chapterised tariff entries with units and duty bases; Chapter 24 defines tobacco and nicotine product terms and treats certain market preparation acts as manufacture, while Chapter 27 defines petroleum product categories and links tariff items to technical standards and duty expressions, with amendment annotations noting subsequent legislative changes. en-us Tue, 04 Sep 2018 10:34:09 +0530 Fri, 02 Jan 2026 15:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32591 The Fourth Schedule prescribes interpretative rules for tariff classification-headings and notes control legal classification, with hierarchy: most specific description, material giving essential character, then last heading numerically if equal; residual goods by affinity. It sets out chapterised tariff entries with units and duty bases; Chapter 24 defines tobacco and nicotine product terms and treats certain market preparation acts as manufacture, while Chapter 27 defines petroleum product categories and links tariff items to technical standards and duty expressions, with amendment annotations noting subsequent legislative changes. Act-Rules Central Excise Tue, 04 Sep 2018 10:34:09 +0530 https://www.taxtmi.com/acts?id=32591