TaxTMI 
TaxTMI 
THE FOURTH SCHEDULE - See section 2(d) and 2(f)(ii)
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....all 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 consisting of different materials or made up of different component....
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....n 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 Thousand in n....
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....nd 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". ^10[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. 70% 2401 10 20 --- Sun cured country (natu) tobacco kg. 70% 2401 10 30 --- Sun cured virginia t....
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....d 2402 20 50 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres Tu Rs. 7000 per Thousand 2402 20 90 --- Other Tu Rs. 11000 Per thousand 2402 90 - Other: 2402 90 10 --- Cigarettes of tobacco substitutes Tu Rs. 5000 per Thousand 2402 90 20 --- Cigarillos of tobacco substitutes Tu 14% or Rs. 5000 per thousand whichever is higher 2402 90 90 --- Other Tu 14% or Rs. 5000 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 --- Hookah or gudaku tobacco kg. 40% 2403 11 90 --- Other kg. 40% 2403 19 -- Other: 2403 19 10 --- Smokin....
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....bricating preparations of heading 2710, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to ''manufacture''. 3. In relation to natural gas falling under heading 2711, the process of compression of natural gas (even if it does not involve liquefaction), for the purpose of marketing it as Compressed Natural Gas (CNG), for use as a fuel or for any other purpose, shall amount to "manufacture". SUB-HEADING NOTE For the purposes of sub-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 Mine....
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.... 2710 12 44 - - - - E 15 Fuel conforming to standard IS 17586 kg. 14%+Rs. 15.00 per litre 2710 12 49 - - - - M 15 Fuel conforming to standard IS 17076 kg. 14%+Rs. 15.00 per litre] 2710 12 50 - - - Aviation Gasoline conforming to standard IS 1604 kg. . . .. 2710 12 90 - - - Other kg. 14%+Rs. 15.00 per litre 2710 19 - - Other: 2710 19 20 - - - Solvent 125/240 (Petroleum Hydrocarbon solvent) as specified under standard IS 1745 kg. . . .. - - - Kerosene intermediate and oils obtained from Kerosene intermediate: 2710 19 31 - - - - Kerosene intermediate kg. . . .. 2710 19 32 - - - - Kerosene conforming to standard IS 1459 kg. . . .. ^9[2710 19 33 - - - - Blended Aviation turbine fuel kg. 14%] 2710 19 39 - - - - Aviation Turbine Fuels, Kerosene Type conforming to standard IS 1571 kg. 14% - - - Gas Oil and oils obtained from Gas oil: 2710 19 41 - - - - Gas oil kg. . . .. 2710 19 42 - - - - Vac....
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....onforming to standard IS 1083 kg. . . .. 2710 19 85 - - - - Insulating oil for transformer and circuit-breaker (Transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463 kg. . . .. 2710 19 86 - - - - Mineral oil for cosmetic industry conforming to standard IS 7299 kg. . . .. 2710 19 87 - - - - Jute batching oil conforming to standard IS 1758 kg. . . .. 2710 19 88 - - - - Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard kg. . . .. 2710 19 89 - - - - Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard kg. . . .. 2710 19 90 - - - Other kg. . . .. 2710 20 - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the prep....
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....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 time being in force; (c) "Final Boiling Point" shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448 (p.18)-1967 for the time being in force; (d) "Carbon Residue" shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 8)-1967 for the time being in force; (e) "Colour Comparison Test" shall be done in the following manner, namely:- (i) first prepare a five per cent. weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water; (ii) to this, ....
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.... ..... 2709 10 00 - Petroleum oils and oils obtained from bituminous minerals Kg. ..... 2709 20 00 - Petroleum crude ^1[Re.1 per tonne]" 3. Substituted vide Finance Act, 2021 dated 28-03-2021 w.e.f. 01-01-2022 before it was read as "TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES" 4. Substituted vide Finance Act, 2021 dated 28-03-2021 w.e.f. 01-01-2022 before it was read as "TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES" 5. Inserted vide Finance Act, 2021 dated 28-03-2021 w.e.f. 01-01-2022 6. Inserted vide Finance Act, 2021 dated 28-03-2021 w.e.f. 01-01-2022 7. Substituted vide Finance Act, 2022 w.e.f. 01-05-2022 before it was read as, "2710 12 39 - - - - Solvent 145/205 kg. . . .. - - - Motor Gasoline conforming to standard IS 2796, IS 17021 or IS 17026: 2710 12 41 - - - - Motor Gasoline conforming to standard IS 2796 kg. 14%+Rs. 15.00 per litre 2710 12 42 - - - - E 20 Fuel conforming to standard IS 17021 kg. 14%+Rs. 15.00 per litre 2710 1....
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....64% 2401 30 00 - Tobacco refuse kg. 50% 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 2402 10 - Cigars, cheroots and cigarillos, containing tobacco: 2402 10 10 --- Cigar and cheroots Tu 12.5% or Rs. 4006 per thousand, whichever is higher 2402 10 20 --- Cigarillos Tu 12.5% or Rs. 4006 per thousand, whichever is higher 2402 20 - Cigarettes, containing tobacco : 2402 20 10 --- Other than filter cigarettes, of length not exceeding 65 millimetres Tu Rs. 1280 per thousand 2402 20 20 --- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres Tu Rs. 2335 per Thousand 2402 20 30 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres Tu Rs. 1280 per Thousand 2402 20 40 --- Filter cigarettes of length (including the length of the filter, the length of filter bei....