SCH 07 - SEVENTH SCHEDULE - Finance Act, 2005

Sch. 7. THE SEVENTH SCHEDULE .- (See section 85) NOTES 1. In this Schedule, heading , sub-heading , tariff item and Chapter mean respectively a heading, sub-heading, tariff item and Chapter in the First Schedule to the Central Excise Tariff Act. 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 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 3 4 16 [2106 90 20 --- *** ****. ***] 9 [***] 2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE- 2401 10 --- Tobacco, not stemmed or stripped. 2401 10 10 --- Flue cured Virginia tobacco kg. 10% 2401 10 20 --- Sun cured country (natu) tobacco kg. 10% 2401 10 30 --- Sun cured Virginia tobacco kg. 10% 2401 10 40 --- Buriey tobacco kg. 10% 2401 10 50 --- Tobacco for manufacture of biris, not stemmed kg. 10% 2401 10 60 --- Tobacco for manufacture of chewing tobacco kg. 10% 2401 10 70 --- Tobacco for manufacture of cigar and cheroot kg. 10% 2401 10 80 --- Tobacco for manufacture of hookah tobacco kg. 10% 2401 10 90 --- Other kg. 10% --- Tobacco partly or wholly stemmed or stripped: 2401 20 10 --- Flue cured Virginia tobacco kg. 10% 2401 20 20 --- Sun cured country (natu) tobacco kg. 10% 2401 20 30 - Sun cured Virginia tobacco kg. 10% 2401 20 40 --- Buriey tobacco kg. 10% 2401 20 50 - Tobacco for manufacture of biris, not stemmed kg. 10% 2401 20 60 --- Tobacco for manufacture of chewing tobacco kg. 10% 2401 20 70 --- Tobacco for manufacture of cigar and cheroot kg. 10% 2401 20 80 - Tobacco for manufacture of hookah tobacco kg. 10% 2401 20 90 --- Other kg. 10% 2401 3000 --- Tobacco refuse kg. 10% 2402 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES 2402 10 --- Cigars, cheroots and cigarillos, containing tobacco: 2402 10 10 --- Cigars and cheroots Tu 10% 2402 10 20 --- Cigarillos Tu 10% 2402 20 --- Cigarettes containing tobacco: 2402 20 10 --- Other than filter cigarettes, of length not exceeding 7 [65 millimetres] Tu 17 [Rs. 311 per thousand] 2402 20 20 --- Other than filter cigarettes, of length exceeding 7 [65 millimetres] but not exceeding 70 millimetres Tu 18 [Rs. 541 per thousand] 2402 20 30 --- 3 [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 7 [65 millimetres] Tu 19 [Rs. 311 per thousand] 2402 20 40 --- 4 [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 7 [65 millimetres] but not exceeding 70 millimetres Tu 20 [Rs. 386 per thousand] 2402 20 50 --- 5 [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 21 [Rs. 541 per thousand] 6 [omitted] 2402 20 90 --- Other Tu 22 [Rs. 811 per thousand] 2402 90 --- Other: 2403 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONSTITUTED TOBACCO, TOBACCO EXTRACTS AND ESSENCES 2403 10 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion. 2403 10 10 --- Hookah or gudaku tobacco bearing a brand name kg. 10% 2403 10 20 --- Smoking mixtures for pipes and cigarettes kg. 10% 2403 10 90 --- Other kg. 10% --- Other: 2403 91 00 --- Homogenised or reconstituted tobacco kg. 10% 2403 99 --- Other: 2403 99 10 --- Chewing tobacco kg. 23 [12%] 2403 99 20 --- Preparations containing chewing tobacco kg. 10% 2403 99 30 --- Jarda scented tobacco kg. 24 [12%] 2403 99 40 --- Snuff kg. 10% 2403 99 50 --- Preparations containing snuff kg. 10% 2403 99 60 --- Tobacco extracts and essence kg. 10% 2403 99 70 --- Cut tobacco kg. ₹ 5 per kg. 2403 99 90 --- Other kg. 25 [12%] ******************** Notes: - 1. Substituted vide FINANCE ACT, 2008 , before it was read as, Rs.15 per thousand 2. Substituted vide FINANCE ACT, 2008 , before it was read as, Rs.45 per thousand 3. Substituted vide 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) not exceeding 70 millimetres Tu Rs.70 per thousand 4. Substituted vide 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 Tu ₹ 110 per thousand 5. Substituted vide 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 Tu ₹ 145 per thousand 6. Inserted vide The Finance Act, 2010 , Further omitted THE FINANCE (No. 2) ACT, 2014 , before it was read as , 2402 20 60 --- 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 Tu Rs.145 per thousand 7. Substituted vide The Finance Act, 2012 , against the tariff items 2402 20 10, 2402 20 20, 2402 20 30 and 2402 20 40, before it was read as, 60 millimetres 8. Inserted vide THE FINANCE (No. 2) ACT, 2014 9. Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, 8 [2202 10 --- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: l 5% ] 10. Substituted vide FINANCE Act, 2016 , before it was read as, 1 [Rs. 70 per thousand] 11. Substituted vide FINANCE Act, 2016 , before it was read as, 2 [Rs. 110 per thousand] 12. Substituted vide FINANCE Act, 2016 , before it was read as, ₹ 70 per thousand] 13. Substituted vide FINANCE Act, 2016 , before it was read as, ₹ 70 per thousand] 14. Substituted vide FINANCE Act, 2016 , before it was read as, ₹ 110 per thousand] 15. Substituted vide FINANCE Act, 2016 , before it was read as, ₹ 180 per thousand 16. Omitted vide THE TAXATION LAWS (AMENDMENT) Act, 2017 , before it was read as, 2106 90 20 --- Pan masala kg. 10% 17. Substituted vide FINANCE ACT, 2017 , before it was read as, 10 [Rs.215 per thousand] 18. Substituted vide FINANCE ACT, 2017 , before it was read as, 11 [Rs.370 per thousand] 19. Substituted vide FINANCE ACT, 2017 , before it was read as, 12 [Rs.215 per thousand] 20. Substituted vide FINANCE ACT, 2017 , before it was read as, 13 [Rs.260 per thousand] 21. Substituted vide FINANCE ACT, 2017 , before it was read as, 14 [Rs.370 per thousand] 22. Substituted vide FINANCE ACT, 2017 , before it was read as, 15 [Rs.560 per thousand] 23. Substituted vide FINANCE ACT, 2017 , before it was read as, 10% 24. Substituted vide FINANCE ACT, 2017 , before it was read as, 10% 25. Substituted vide FINANCE ACT, 2017 , before it was read as, 10%