[See section 82(3) and (5)]
Notes :
1. In this Schedule, "Chapter", "heading", "sub-heading" and "tariff item" mean respectively a Chapter, heading, sub-heading and tariff item of the First Schedule to the Central Excise Tariff Act.
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, the Section and Chapter Notes and the General Rules for the Interpretation of the First Schedule shall apply to the interpretation of this Schedule.
|
Sl. No. |
Chapter, heading, sub-heading or tariff item |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
2701 |
Coal; briquettes, ovoids and similar solid fuels manufactured from coal |
Rs. 100 per tonne |
|
2. |
2702 |
Lignite, whether or not agglomerated, excluding jet |
Rs. 100 per tonne |
|
3. |
2703 |
Peat (including peat litter), whether or not agglomerated |
Rs. 100 per tonne |
|
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