EXTRACT FROM THE FINANCE ACT, 2005 (18 OF 2005) - THE SEVENTH SCHEDULE
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....item and Chapter in the First Schedule to the Central Excise Tariff Act. 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule. Tariff item Description of goods Unit Rate of duty (1) (....
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....% 2401 10 90 --- Other kg. 10% - Tobacco partly or wholly stemmed or stripped: 2401 20 10 --- Flue cured virginia tobacco kg. 10% 2401 20 20 --- Sun cured country (natu) tobacco kg. 10% 2401 20 30 --- Sun cured virginia tobacco kg. 10% 2401 20 40 --- Burley tobacco kg. 10% 2401 20 50 ....
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.... 2402 20 10 --- Other than filter cigarettes, of length not exceeding 60 millimetres Tu Rs. 15 per thousand 2402 20 20 --- Other than filter cigarettes, of length exceeding 60 millimeters but not exceeding 70 millimetres Tu Rs. 45 per thousand 2402 20 30 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millime....
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....ACCO SUBSTITUTES; "HOMOGENISED"OR "RECONSTITUTED" TOBACCO, TOCACCO EXTRACTS AND ESSENCES 2403 10 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: 2403 10 10 --- Hookah or gudaku tobacco bearing a brand name kg. 10% 2403 10 20 --- Smooking mixtures for pipies and cigarettes kg. 10% 2403 10 ....
TaxTMI