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THE SCHEDULE [See section 8 (2)]

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..... , 1975 (51 of 1975). 2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule. S.No. Description of supply of goods or services Tariff item, heading, sub-heading, Chapter, or supply of goods or ser .....

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..... d. 2701, 2702 or 2703 Four hundred rupees per tonne. 4. Aerated waters. 2202 10 10 Fifteen per cent. ad valorem . 1 [4A Motor vehicles for the transport of not more than thirteen persons, including the driver. 8702 10, 8702 20, 8702 30 or 8702 90 Twenty-five per cent. ad valorem .] 5. Motor cars and other motor vehicles principally designed for the transport of persons (other than motor vehicles f .....

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..... the package, the retail sale price excluding any taxes, local or otherwise, the retail sale price shall be construed accordingly; (ii) where on the package of any concerned goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price; (iii) where the retail sale price, declared on the package of any concerned goods at the tim .....

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..... er cent. ad valorem . 3. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. ............... before it was read as, One hundred and thirty-five per cent. ad valorem . 4. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. ............... before it was read as, Four thousand one hundred and seventy rupees per thousand sticks or two hundred and ninety per cent. ad valorem or a .....

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