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    <title>Third Schedule</title>
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    <description>The Schedule substitutes numerous entries in the First Schedule to the Central Excises Act, replacing existing tariff descriptions and duty rates with specified specific duties (per kilogram, quintal, tonne, litre or kilolitre at a temperature) and ad valorem percentages; it also inserts new items and clarifies classifications and definitions for petroleum derivatives, lubricants, various yarns and textile fabrics, jute manufactures, tobacco products, films and cinematograph equipment, thereby altering chargeable excise duties and taxable scope.</description>
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      <description>The Schedule substitutes numerous entries in the First Schedule to the Central Excises Act, replacing existing tariff descriptions and duty rates with specified specific duties (per kilogram, quintal, tonne, litre or kilolitre at a temperature) and ad valorem percentages; it also inserts new items and clarifies classifications and definitions for petroleum derivatives, lubricants, various yarns and textile fabrics, jute manufactures, tobacco products, films and cinematograph equipment, thereby altering chargeable excise duties and taxable scope.</description>
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