https://www.taxtmi.com/acts?id=38804 The Fifth Schedule to the Finance Act, 2020 prescribes a tariff-based duty structure for specified tobacco and petroleum products, by reference to tariff items in the Fourth Schedule to the Central Excise Act, 1944. The interpretative notes state that tariff item, heading, sub-heading and Chapter carry the meanings assigned in that Schedule, and that the rules of interpretation, section and chapter notes, and general explanatory notes of the Fourth Schedule apply. It then sets out commodity-wise duty rates for cigarettes, tobacco preparations and petroleum crude. en-us Sat, 28 Mar 2020 12:16:54 +0530 Tue, 07 Apr 2026 15:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38804 The Fifth Schedule to the Finance Act, 2020 prescribes a tariff-based duty structure for specified tobacco and petroleum products, by reference to tariff items in the Fourth Schedule to the Central Excise Act, 1944. The interpretative notes state that tariff item, heading, sub-heading and Chapter carry the meanings assigned in that Schedule, and that the rules of interpretation, section and chapter notes, and general explanatory notes of the Fourth Schedule apply. It then sets out commodity-wise duty rates for cigarettes, tobacco preparations and petroleum crude. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 12:16:54 +0530 https://www.taxtmi.com/acts?id=38804