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THE FIFTH SCHEDULE [See section 146]
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....o the Central Excise Act, 1944 (1 of 1944). 2. The rules for the interpretation of the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the Section and Chapter Notes and the General Explanatory Notes of the Fourth Schedule shall apply to the interpretation of this Schedule. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 2402 20 10 --....
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....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. 545 per thousand 2402 20 90 --- Other Tu Rs. 735 per thousand 2402 90 10 --- Cigarettes of tobacco substitutes Tu Rs. 600 per thousand 2403 11 10 --- Hookah or gudaku toba....