SCH-05 - Fifth Schedule - Finance Act, 1984

THE FIFTH SCHEDULE (See section 53) Item No. in the First Schedule to the Central Excises and Salt Act, 1944 Description of goods Rate of duty (1) (2) (3) In the First Schedule to the Additional Duties of Excise Act,- (i) in Item No. 4, under II. Manufactured tobacco- ,- (a) for the entry in the third column against sub-Item (2), the entry Two hundred and sixty rupees per thousand or one hundred and seventy-five per cent. ad valorem plus twelve rupees per thousand, whichever is higher. shall be substituted; (b) for sub-Item (5), the following sub-Item shall be substituted, namely:- (5) Chewing tobacco, including preparations commonly known as Khara Masala , Kimam , Dokta , Zarda , Sukha and Surti Ten per cent, ad valorem.'; (ii) in Item No. 22, for each of the entries in the third column against sub-Items (1) (a) and (1)(b), the entry Ten per cent. ad valorem plus rupees two per square metre, shall be substituted. R. V. S. PERI SASTRI, Secy. to the Govt. of India.