TaxTMI 
TaxTMI 
Seventh Schedule
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....etres Tu ^32[Rs. 510 per thousand] 2402 20 40 --- 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 65 millimetres but not exceeding 70 millimetres Tu ^33[Rs. 510 per thousand] 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 ^34[Rs. 630 per thousand] 2402 20 90 --- Other Tu ^35[Rs. 850 per thousand] 2402 90 10 --- Cigarettes of tobacco substitutes Tu ^36[Rs. 690 per thousand] 2403 11 10 --- Hookah or gudaku tobacco kg. 25% 2403 19 10 --- Smoking mixtures for pipes and cigarettes kg. 60% 2403 19 21 ---- Other than paper rolled biris, manufactured without the aid of machine Tu Rs. 1.00 per thousand 2403 19 29 ---- Other Tu Rs. 2.00 per thousand 2403 19 90 --- Other kg. 25% 2403 91 00 -- "Homogenised" or "reconstituted" tobacco kg. 25% 2403 99 10 ....
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....es or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres Rs. 190 per thousand 2403.19 -- Other Rs. 235 per thousand 2403.20 -- Cigarettes of tobacco substitutes Rs. 150 per thousand 24.04 2404.10 - Smoking mixtures for pipes and cigarettes 45% 2404.31 -- Other than paper rolled biris, manufactured without the aid of machines Re. 1.00 per thousand 2404.39 -- Other Rs. 2.00 per thousand 2404.41 -- Chewing tobacco and preparations containing chewing tobacco 10% 2404.49 -- Pan masala containing tobacco 10% 2404.50 - Snuff of tobacco and preparations containing snuff of tobacco in any proportion 10% 2404.99 -- Other 10% ^1[27.09 2709.00 Petroleum oils and oils obtained from bituminous minerals, crude Rs. 50 per tonne 54.02 5402.20 - High tenacity yarn of polyesters 1% 5402.32 -- Of polyesters 1% 5402.42 -- Of polyesters, partially oriented 1% 5402.43 -- Of polyesters, other 1% 5402.52 ....
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....uted vide Eleventh Schedule of the Finance Act, 2010 before it was read as, "Rs. 90 per thousand" 9. Substituted vide Eleventh Schedule of the Finance Act, 2010 before it was read as, "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" 9A. Substituted vide Eleventh Schedule of the Finance Act, 2010 before it was read as, "Rs. 145 per thousand" 10. Substituted vide Eleventh Schedule of the Finance Act, 2010 before it was read as, "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 75 millimetres but not exceeding 85 millimetres" 10A. Substituted vide Eleventh Schedule of the Finance Act, 2010 before it was read as, "Rs. 190 per thousand" 11. Inserted vide Eleventh Schedule of the Finance Act, 2010 12. Substituted vide Ninth Schedule of the Finance Act, 201....
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....ncluded or specified u 1%" 20. Inserted vide Thirteenth Schedule of the Finance Act, 2016 21. Inserted vide Thirteenth Schedule of the Finance Act, 2016 22. Inserted vide Thirteenth Schedule of the Finance Act, 2016 23. Substituted vide Thirteenth Schedule of the Finance Act, 2016 before it was read as, "8703 90 - Other: 8703 90 10 - Electrically operated u 1% 8703 90 90 ... Other u 1%" 24. Omitted vide Section 16 of the Taxation Laws (Amendment) Act, 2017 before it was read as, "2106 90 20 Pan Masala kg. 23%" 24A. Omitted vide Section 16 of the Taxation Laws (Amendment) Act, 2017 before it was read as, "^6[8517 12 - Telephones for cellular networks or for other wireless networks: 8517 12 10 --- Push button type u 1% 8517 12 90 --- Other u 1%] ^7[* * * * ] ^19[8702 10 - With only compression-ignition internal combustion piston engine (diesel or semi-diesel): - - - ....
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....02 90 18 - - - - Other, air-conditioned u 1% 8702 90 19 - - - - Other, non air-conditioned u 1%] 8703 10 --- Vehicles specially designed for travelling on snow; golf cars and similar vehicles : 8703 10 10 --- Electrically operated u 1% 8703 10 90 --- Other u --- Other vehicles, with ^20[only] spark-ignition internal combustion reciprocating piston engine : 8703 21 -- Of a cylinder capacity not exceeding 1,000 cc 8703 21 10 --- Vehicles principally designed for the transport of more than seven persons, including the u 1% --- driver 8703 21 20 --- Three-wheeled vehicles u 1% --- Other: 8703 21 91 --- Motor cars u 1% 8703 21 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 21 99 --- Other u 1% 8703 22 --- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: 8703 22 10 --- Vehicles princip....
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....hree-wheeled vehicles u 1% ... Other: 8703 32 - Motor cars u 1% 91 8703 32 92 - Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 32 99 - Other u 1% 8703 33 -- Of a cylinder capacity exceeding 2,500 cc : 8703 33 10 Vehicles principally designed for the transport of more than seven persons, including the driver u 1% 8703 33 20 - Three-wheeled vehicles u 1% ... Other: 8703 33 91 - Motor cars u 1% 8703 33 92 - Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 33 99 - Other u 1% ^22[8703 40 - Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: 8703 40 10 - - - Vehicles principally designed for transport of more than seven persons, incl....
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.... Vehicles principally designed for transport of more than seven persons, including driver u 1% 8703 80 20 - - - Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 80 30 - - - Motor cars u 1% 8703 80 40 - - - Three-wheeled vehicles u 1% 8703 80 90 - - - Other u 1%] ^23[8703 90 00 - Other u 1%] 8704 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS - Other, with spark-ignition internal combustion piston engine : 8704 10 -- Dumpers designed for off - highway use: 8704 10 90 -- Other (not including motor vehicles, other than petrol driven) u 1% 8704 31 -- g.v.w. not exceeding 5 tonnes : 8704 31 10 - Refrigerated u 1% 8704 31 90 - Other u 1% 8704 32 -- g. v. w. exceeding 5 tonnes : ... Lorries and trucks: 8704 32 11 - Refrigerated u 1% 8704 32 19 - Other u 1% 8704 32 90 - Other u 1% 8704 90 ....
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....; 8711 40 10 - Motor-cycles u 1% 8711 40 90 - Other u 1% 8711 5000 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc u 1%.]" 25. Substituted vide Section 16 of the Taxation Laws (Amendment) Act, 2017 before it was read as, "2709 00 00 --- PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE kg. Rs. 50 per tonne" 26. Substituted vide Fifth Schedule of the Finance Act, 2020 before it was read as, "^2[THE SEVENTH SCHEDULE (See section 136) NOTES 1. In this Schedule, "tariff item", "heading", "sub-heading" and "Chapter" mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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) (2) ....