SCH-04 - Fourth Schedule - Finance Act, 1972

THE FOURTH SCHEDULE (See Section 66) In the First Schedule to the Additional Duties of Excise Act, - (i) in Item No. 4, - (a) under I. Unmanufactured tobacco - , for the entries in the third column against sub-items (1), (2), (3), (4), (5), (6) and (8), the entries Sixty paise. , Five rupees and fifty paise. , One rupee. , Fifty paise. , Fifty paise. , Seventy-five paise. and Ten paise. shall, respectively, be substituted; (b) under II. Manufactured tobacco - , for the entry in the third column against sub-item (2), the entry One hundred per cent. ad valorem, shall be substituted; (ii) in Item No. 22, for the entry in the third column against sub-item (1), the entry Seven and a half per cent. ad valorem plus two rupees per square metre. shall be substituted.