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TMI BlogTHE FOURTH SCHEDULE - See section 2 (d) and 2 (f) (ii)X X X X Extracts X X X X X X X X Extracts X X X X ..... to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of clause (b) of rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:- (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods; (b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist of tariff provisions accompanied by a four-digit number and includes all sub-headings of tariff items the first four-digits of which correspond to that number; (b) sub-heading , in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to that number; (c) tariff item means a description of goods in the list of tariff provisions accompanying either eight-digit number and the rate of the duty of excise, or eight-digit number with blank in the column of the rate of duty; (2) The list of tariff provisions is divided into Sections, Chapters and Sub- Chapters; (3) In column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics; (4) .. against any goods denotes that Central Excise duty under this Schedule is not leviable on such goods. List of Abbreviations used Abbreviations For 1. kg. Kilogram 2. Tu Thousand in number SECTION IV 3 [TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. (2) cut-tobacco means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machinerolled cigarettes. (3) smoking mixtures for pipes and cigarettes of sub-heading 2403 10 does not cover Gudaku . Tariff item Description of goods Unit Rate of Duty (1) (2) (3) (4) 2401 Unmanufactured Tobacco; Tobacco Refuse 2401 10 - Tobacco, not stemmed or stripped: 2401 10 10 --- Flue cured virginia tobacco kg. 64% 2401 10 20 --- Sun cured country (natu) tobacco kg. 64% 2401 10 30 --- Sun cured virginia tobacco kg. 64% 2401 10 40 --- Burley tobacco kg. 64% 2401 10 50 --- Tobacco for manufacture of biris, not stemmed kg. 64% 2401 10 60 --- Tobacco for manufacture of chewing tobacco kg. 64% 2401 10 70 --- Tobacco for manufacture of cigar and cheroot kg. 64% 2401 10 80 --- Tobacco for manufacture of hookah tobacco kg. 64% 2401 10 90 --- Other kg. 64% 2401 20 - Tobacco, partly or wholly stemmed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstitute in any proportion; 2403 11 -- Water pipe tobacco specified in Sub-heading Note to this Chapter: 2403 11 10 --- Hukkah or gudaku tobacco kg. 60% 2403 11 90 --- Other kg. 60% 2403 19 -- Other 2403 19 10 --- Smoking mixtures for pipes and cigarettes kg. 360% --- Biris : 2403 19 21 --- Other than paper rolled biris, manufactured without the aid of machine Tu ₹ 12 per thousand 2403 19 29 ---- Other Tu ₹ 80 per Thousand 2403 19 90 --- Other kg. 40% - Other : 2403 91 00 -- Homogenised or reconstituted tobacco kg. 60% 2403 99 -- Other : 2403 99 10 --- Chewing tobacco kg. 81% 2403 99 20 --- Preparations containing chewing tobacco kg. 60% 2403 99 30 --- Jarda scented tobacco kg. 81% 2403 99 40 --- Snuff kg. 60% 2403 99 50 --- Preparations containing snuff kg. 60% 2403 99 60 --- Tobacco extracts and essence kg. 60% 2403 99 70 --- Cut-tobacco kg. ₹ 70 per kg 2403 99 90 --- Other kg. 81% 6 [ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods Unit Rate of Duty (1) (2) (3) (4) 2 [ 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. .. ] 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oil 1b [ 2710 12 - - Light oils and preparations: Unit Rate of duty - - - Naphtha: 2710 12 21 - - - - Light Naphtha kg. . . .. 2710 12 22 - - - - Heavy Naphtha kg. . . .. 2710 12 29 - - - - Full range Naphtha kg. . . .. - - - Solvent 60/80, Solvent 50/120 and Solvent 145/205(Pe ..... 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Engine oil conforming to IS 14234 kg. . . .. 2710 19 74 - - - - Automotive gear oil conforming to IS 1118 kg. . . .. 2710 19 75 - - - - Industrial gear oil conforming to IS 8406 kg. . . .. 2710 19 76 - - - - General purpose machinery and spindle oils conforming to standard IS 493 kg. . . .. 2710 19 77 - - - - Turbine lubricating oil conforming to standard IS 1012 kg. . . .. 2710 19 78 - - - - Other lubricating oil, conforming to any other BIS standard kg. . . .. 2710 19 79 - - - - Other lubricating oil, not conforming to any BIS standard kg. . . .. - - - Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil: 2710 19 81 - - - - Cutting oil conforming to standard IS 1115 kg. . . .. 2710 19 82 - - - - Cutting oil (neat) conforming to standard IS 3065 kg. . . .. 2710 19 83 - - - - Hydraulic oil conforming to standard IS 3098 or IS 11656 kg. . . .. 2710 19 84 - - - - Industrial white oil conforming to standard IS 1083 kg. . . .. 2710 19 85 - - - - Insulating oil for transformer and circuit-breaker (Transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463 kg. . . .. 2710 19 86 - - - - Mineral oil for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e than 60 C between the temperatures at which 5% and 90% by volume (including losses) distil; (2) ''natural gasoline liquid (NGL)'' is a low-boiling liquid petroleum product extracted from Natural Gas; (3) aviation turbine fuel (ATF) means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1571:1992:2000; (4) high speed diesel (HSD) means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1460:2000; (5) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them : (a) Flash Point shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934.); (b) Smoke Point shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 31)-1967 for the time being in force; (c) Final Boiling Point shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448 (p.18)-1967 for the time being in force; (d) Carbon Residue shall be determine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 00 - Petroleum oils and oils obtained from bituminous minerals Kg. .. 2709 20 00 - Petroleum crude 1 [ Re.1 per tonne ] 3 . Substituted vide Finance Act, 2021 dated 28-03-2021 w.e.f. 01-01-2022 before it was read as TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES 4 . Substituted vide Finance Act, 2021 dated 28-03-2021 w.e.f. 01-01-2022 before it was read as TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES 5 . Inserted vide Finance Act, 2021 dated 28-03-2021 w.e.f. 01-01-2022 6 . Inserted vide Finance Act, 2021 dated 28-03-2021 w.e.f. 01-01-2022 7 . Substituted vide Finance Act, 2022 w.e.f. 01-05-2022 before it was read as, 2710 12 39 - - - - Solvent 145/205 kg. . . .. - - - Motor Gasoline conforming to standard IS 2796, IS 17021 or IS 17026: 2710 12 41 - - - - Motor Gasoline conforming to standard IS 2796 kg. 14%+₹ 15.00 per litre 2710 12 42 - - - - E 20 Fuel conforming to standard IS 17021 kg. 14%+₹ 15.00 per litre 2710 12 49 - - - - M15 Fuel conforming to standard IS 17026 kg. 14%+₹ 15.00 per litre 8 . Substituted vide Notification No. 26/2024-Central Excise dated 24-10-2024 before it was read as, 1a [SUPPLEMENTARY NOTES: In this Chapter, reference to any standard o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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