Page 83 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] THE FINANCE ACT, 2020 B15

Item No. Description of goods Rate of duty
(1) (2) (3)
1. All goods falling under headings 9018, 5%
9019, 9020, 9021 and 9022 of the First
Schedule to the Customs Tariff Act, 1975
(51 of 1975)

THE FIFTH SCHEDULE
[See section 146]

‘THE SEVENTH SCHEDULE
[See section 138]
NOTES
1. In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chap-
ter” mean respectively a tariff item, heading, sub-heading and Chapter in the
Fourth Schedule to the Central Excise Act, 1944 (1 of 1944).
2. The rules for the interpretation of the Fourth Schedule to the Central
Excise Act, 1944 (1 of 1944), the Section and Chapter Notes and the General Ex-
planatory Notes of the Fourth Schedule shall apply to the interpretation of this
Schedule.

Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
2402 20 10 --- Other than filter cigarettes, of Tu Rs. 200 per
length not exceeding 65 millimetres thousand
2402 20 20 --- Other than filter cigarettes, of Tu Rs. 250 per
length exceeding 65 millimetres but thousand
not exceeding 70 millimetres
2402 20 30 --- Filter cigarettes of length (includ- Tu Rs. 440 per
ing the length of the filter, the thousand
length of filter being 11 millimetres
or its actual length, whichever is
more) not exceeding 65 millimetres
2402 20 40 --- Filter cigarettes of length (includ- Tu Rs. 440 per
ing the length of the filter, the thousand
length of filter being 11 millimetres
or its actual length, whichever is
more) exceeding 65 millimetres but
not exceeding 70 millimetres
2402 20 50 --- Filter cigarettes of length (includ- Tu Rs. 545 per
ing the length of the filter, the thousand

EXCISE LAW TIMES  15th April 2020  99