SCH-05 - THE FIFTH SCHEDULE - Finance Bill, 2020

THE FIFTH SCHEDULE (See section 145) '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 Fourth Schedule to 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 --- Other than filter cigarettes, of length not exceeding 65 millimetres Tu ₹ 200 per thousand 2402 20 20 --- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres Tu ₹ 250 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 ₹ 440 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 ₹ 440 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 ₹ 545 per thousand 2402 20 90 --- Other Tu ₹ 735 per thousand 2402 90 10 --- Cigarettes of tobacco substitutes Tu ₹ 600 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 ₹ 1.00 per thousand 2403 19 29 ---- Other Tu ₹ 2.00 per thousand 2403 19 90 --- Other kg. 25% 2403 91 00 -- Homogenised or reconstituted tobacco kg. 25% 2403 99 10 --- Chewing tobacco kg. 25% 2403 99 20 --- Preparations containing chewing tobacco kg. 25% 2403 99 30 --- Jarda scented tobacco kg. 25% 2403 99 40 --- Snuff kg. 25% 2403 99 50 --- Preparations containing snuff kg. 25% 2403 99 60 --- Tobacco extracts and essence kg. 25% 2403 99 90 --- Other kg. 25% 2403 99 00 Petroleum crude kg. ₹ 50 per tonne. .