TaxTMI 
TaxTMI 
General Rules for the interpretation of this Schedule
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....ented unassembled or disassembled; (b) to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of clause (b) of rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:- (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods; (b) mixtures, composite goods consisti....
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....is indicated in that column. Additional Notes In this Schedule,- (1) the expression,- (a) "heading", in respect of goods, means a description in list of tariff provisions accompanied by a four-digit number and includes all sub-headings of tariff items the first four-digits of which correspond to that number; (b) "sub-heading", in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to that number; (c) "tariff item" means a description of goods in the list of tariff provisions accompanying either eight-digit number and the rate of the duty of excise, or eight-digit number with blank in the column of the rate of duty; (2) The list of tariff provisions is divided into Sections, Chapters and Sub- Chapters; (3) In column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics; (4) "....." against any goods denotes that Central Excise duty under this Schedule is not leviable on such goods. List of Abbreviations used Abbreviations ....
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.... use in the manufacture of machinerolled cigarettes. (3) "smoking mixtures for pipes and cigarettes" of sub-heading 2403 10 does not cover " Gudaku". Tariff item Description of goods Unit Rate of Duty (1) (2) (3) (4) 2401 Unmanufactured Tobacco; Tobacco Refuse 2401 10 - Tobacco, not stemmed or stripped: 2401 10 10 --- Flue cured virginia tobacco kg. 64% 2401 10 20 --- Sun cured country (natu) tobacco kg. 64% 2401 10 30 --- Sun cured virginia tobacco kg. 64% 2401 10 40 --- Burley tobacco kg. 64% 2401 10 50 --- Tobacco for manufacture of biris, not stemmed kg. 64% 2401 10 60 --- Tobacco for manufacture of chewing tobacco kg. 64% 2401 10 70 --- Tobacco for manufacture of cigar and cheroot kg. 64% 2401 10 80 --- Tobacco for manufacture of hookah tobacco kg. 64% 2401 10 90 --- Other kg. 64% 2401 20 - Tobacco, partly or wholly stemmed or stripped: 2401 20 10 --- Flue cured virginia tobacco kg 64% 2401 20 20 --- S....
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....higher 2402 90 90 --- Other Tu 12.5% or Rs. 4006 per thousand whichever is higher 2403 Other manufactured tobacco and manufactured tobacco substitutes;"Homogenised" or "Reconstituted" tobacco; Tobacco extracts and Essences - Smoking tobacco, whether or not containing tobacco substitute in any proportion; 2403 11 -- Water pipe tobacco specified in Sub-heading Note to this Chapter: 2403 11 10 --- Hukkah or gudaku tobacco kg. 60% 2403 11 90 --- Other kg. 60% 2403 19 -- Other 2403 19 10 --- Smoking mixtures for pipes and cigarettes kg. 360% --- Biris : 2403 19 21 --- Other than paper rolled biris, manufactured without the aid of machine Tu Rs. 12 per thousand 2403 19 29 ---- Other Tu Rs. 80 per Thousand 2403 19 90 --- Other kg. 40% - Other : 2403 91 00 -- "Homogenised" or "reconstituted" tobacco kg. 60% 2403 99 -- Other : 2403 99 10 --....
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.... spirits (tariff items 2710 12 11, 2710 12 12 and 2710 12 13 )" means light oils, as defined in sub-heading Note 4, not containing any anti-knock preparations, and with a difference of not more than 60ºC between the temperatures at which 5% and 90% by volume (including losses) distil; (2) ''natural gasoline liquid (NGL)'' is a low-boiling liquid petroleum product extracted from Natural Gas; (3) "aviation turbine fuel (ATF)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1571:1992:2000; (4) "high speed diesel (HSD)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1460:2000; (5) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them : (a) "Flash Point" shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934.); (b) "Smoke Point" shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 31)-1967 for the ti....