TaxTMI 
TaxTMI 
TaxTMI 
THE FOURTH SCHEDULE - See section 2 (d) and 2 (f) (ii)
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.... 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 consisting of different materials or made up of different components, and goods put up in sets for retail sale, which ....
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....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 For 1. kg. Kilogram 2. Tu T....
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....ils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading. SUPPLEMENTRY NOTES For the purposes of this Chapter: (1) "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. (2) "cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for 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% 240....
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....ther : 2402 90 10 --- Cigarettes of tobacco substitutes Tu ₹ 3375 per Thousand 2402 90 20 --- Cigarillos of tobacco substitutes Tu 12.5 % or ₹ 4006 per thousand whichever is higher 2402 90 90 --- Other Tu 12.5% or ₹ 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 ₹ 12 per thousand 2403 19 29 ---- Other Tu ₹ 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 --- Chewing tobacco kg. 81% 2403 99 20 --- Preparations containing....
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....heading 2710 12, "light oils and preparations" are those of which 90% or more by volume (including losses) distil at 210ºC (ASTM D 86 method). 8[Supplementary Notes: 1. In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard. Illustration: IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974. 2. For the purposes of tariff item 2710 19 33, the term "Blended Aviation turbine fuel" means any Aviation turbine fuel containing by weight 70% or more of Petroleum Oils or Oils obtained from Bituminous Minerals, blended with Synthesized Hydrocarbons conforming to Indian Standards Specification of Bureau of Indian Standards IS 17081:2019;] Tariff item Description of goods Unit Rate of Duty (1) (2) (3) (4) 2[2709 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE 2709 00 -- Petroleum oils and oils obtained from bituminous minerals, crude 2709 00 10 --- Petroleum crude kg. Re. 1 per tonne 2709 00 90 --- Other kg. …..] 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or includ....
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....9 41 - - - - Gas oil kg. . . .. 2710 19 42 - - - - Vacuum gas oil kg. . . .. 2710 19 43 - - - - Light diesel oil conforming to standard IS 15770 kg. . . .. 2710 19 44 - - - - Automotive diesel fuel, not containing Bio-diesel, conforming to standard IS 1460 kg. 14%+₹ 15.00 per litre 2710 19 49 - - - - High flash high speed diesel fuel conforming to standard IS 16861 kg. 14%+₹ 15.00 per litre - - - Fuel oils conforming to standard IS 1593: 2710 19 51 - - - - Grade LV kg. . . .. 2710 19 52 - - - - Grade MV1 kg. . . .. 2710 19 53 - - - - Grade MV2 kg. . . .. 2710 19 59 - - - - Grade HV kg. . . .. - - - Fuels (Class F) or Marine Fuels conforming to standard IS 16731: 2710 19 61 - - - - Distillate oil kg. . . .. 2710 19 69 - - - - Residual oil kg. . . .. - - - Base oil and Lubricating oil: 2710 19 71 - - - - Base oil kg. . . .. 2710 19 72 - - - - Engine oil (Internal combustion engine crankcase oils) conforming to IS 13656 kg. . . .. 2710 19 73 - - - - Engine oil conforming to IS 14234 kg. . . .. 2710 19 74 - - - - Automotive gear oil conforming to IS 1118 ....
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....ontaining Polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) Kg. ….. 2710 99 00 -- Other Kg. ….. 2711 Petroleum gases and other gaseous hydrocarbons - Liquefied: 2711 11 00 -- Natural gas Kg. 14% 2711 12 00 -- Propane Kg. ….. 2711 13 00 -- Butane Kg. ….. 2711 14 00 -- Ethylene, propylene, butylene and butadiene Kg. ….. 2711 19 00 -- Other Kg. ….. - In gaseous state: 2711 21 00 -- Natural gas Kg. 14% 2711 29 00 -- Other Kg. ….. ************* NOTES:- 1. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 before it was read as "Nil" 1a. Substituted vide NOTIFICATION No. 08/2019-Central Excise (T.) dated 31-12-2019 before it was read as, "SUPPLEMENTARY NOTES In this Chapter, the following expressions have the meanings hereby assigned to them:- (1) "motor spirit" means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25ºC and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. "Special boiling poin....
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....toluol) with nominal boiling point range 55-115 °C Kg. 14%+₹ 15.00 per litre 2710 12 12 ---- Special boiling point spirits (other than benzene, toluene and toluol) with nominal boiling point range 63-70 °C Kg. 14%+₹ 15.00 per litre 2710 12 13 ---- Other Special boiling points sprits (other than benzene, benzol, toluene and toluol) Kg. 14%+₹ 15.00 per litre 2710 12 19 ---- Other Kg. 14%+₹ 15.00 per litre 2710 12 20 --- Natural gasoline Liquid Kg. 14%+₹ 15.00 per litre 2710 12 90 --- Other Kg. 14%+₹ 15.00 per litre 2710 19 -- Other: 2710 19 10 --- Superior Kerosene oil (SKO) Kg. ….. 2710 19 20 --- Aviation turbine Fuel (ATF) Kg. 14% 2710 19 30 --- High speed diesel (HSD) Kg. 14%+₹ 15.00 per litre 2710 19 40 --- Light Diesel oil (LDO) Kg. ….. 2710 19 50 --- Fuel oil Kg. ….. 2710 19 60 --- Base oil Kg. ….. 2710 19 70 --- Jute batching oil and textile oil Kg. ….. 2710 19 80 --- Lubricating oil Kg. ….. 2710 19 90 --- Other Kg. ….. - Waste oil: ….. 2710 20 00 Petroleum oils and oils obtained from bituminous minerals (othe....