SCH-06 - THE SIXTH SCHEDULE - Finance Act, 2021

THE SIXTH SCHEDULE [ See section 105 (ii) ] In the Fourth Schedule to the Central Excise Act, Tariff Item Description of goods Unit Rate of Duty (1) (2) (3) (4) (a) in SECTION IV, for Section heading, the following Section heading shall be substituted, namely: TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY ; ( b ) in Chapter 24, ( i ) for Chapter heading, the following Chapter heading shall be substituted, namely: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body ; ( ii ) after Note 3, the following Notes shall be inserted, namely: 4. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404. 5. For the purposes of heading 2404, the expression inhalation without combustion means inhalation through heated delivery or other means, without combustion. ; ( iii ) after tariff item 2403 99 90 and the entries relating thereto, the following shall be inserted, namely:- 2404 PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY - Products intended for inhalation without combustion: 2404 11 00 - Containing tobacco or reconstituted tobacco kg. 81% 2404 12 00 - - Other, containing nicotine kg. .. 2404 19 00 - - Other kg. 81% - Other: 2404 91 00 - - For oral application kg. .. 2404 92 00 - - For transdermal application kg. .. 2404 99 00 -- Other kg. .. .