SCH-05 - THE FIFTH SCHEDULE - Finance Act, 2021

THE FIFTH SCHEDULE [ See section 105 (i) ] In the Fourth Schedule to the Central Excise Act, in Chapter 27, for heading 2709, tariff items 2709 10 00 and 2709 20 00 and the entries relating thereto, the following shall be substituted, namely: Tariff Item Description of goods Unit Rate of Duty ( 1 ) ( 2 ) ( 3 ) ( 4 ) 2709 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE 2709 00 -- Petroleum oils and oils obtained from bituminous minerals, crude 2709 00 10 --- Petroleum crude kg. Re. 1 per tonne 2709 00 90 --- Other kg. .. .