https://www.taxtmi.com/acts?id=49270 The Fourth Schedule to the Finance Act, 1995 effects comprehensive amendments to the Central Excise Tariff by substituting duty entries across numerous chapters and sub headings, inserting and renumbering NOTES, and replacing heading entries. It both changes rates (ad valorem and specified duties, including Nil entries) and clarifies classification and manufacture rules by defining terms (for example, Pan Masala, supari, Sharbat) and treating certain acts (labelling, repacking, finishing, breaking up of ships) as "manufacture" for tariff application. en-us Mon, 17 Feb 2025 17:57:42 +0530 Mon, 17 Feb 2025 17:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49270 The Fourth Schedule to the Finance Act, 1995 effects comprehensive amendments to the Central Excise Tariff by substituting duty entries across numerous chapters and sub headings, inserting and renumbering NOTES, and replacing heading entries. It both changes rates (ad valorem and specified duties, including Nil entries) and clarifies classification and manufacture rules by defining terms (for example, Pan Masala, supari, Sharbat) and treating certain acts (labelling, repacking, finishing, breaking up of ships) as "manufacture" for tariff application. Act-Rules F. Acts / Amendment Acts Mon, 17 Feb 2025 17:57:42 +0530 https://www.taxtmi.com/acts?id=49270