Sixth Schedule
.
THE SIXTH SCHEDULE
[Seesection 105 (ii)]
In the Fourth Schedule to the Central Excise Act,––
| Tariff Item | Description of goods | Unit | Rate of Duty | |
| (1) | (2) | (3) | (4) |
| (a) | in SECTION IV, for Section heading, the following Section heading shall be substituted, namely:–– | |
| "TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY"; | ||
| (b) | in Chapter 24,–– |
| (i) | for Chapter heading, the following Chapter heading shall be substituted, namely:–– | |
| "Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body"; | ||
| (ii) | after Note 3, the following Notes shall be inserted, namely:–– | |
| "4. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404. | ||
| 5. For the purposes of heading 2404, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion."; | ||
| (iii) | after tariff item 2403 99 90 and the entries relating thereto, the following shall be inserted, namely:- |
| "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 combustion: | ||||
| 2404 11 00 | - | Containing tobacco or reconstituted tobacco | kg. | 81% | |
| 2404 12 00 | - - | Other, containing nicotine | kg. | ||
| 2404 19 00 | - - | Other | kg. | 81% | |
| - | Other: | ||||
| 2404 91 00 | - - | For oral application | kg. | ….. | |
| 2404 92 00 | - - | For transdermal application | kg. | ….. | |
| 2404 99 00 | - - | Other | kg. | …..". |