Tariff Bungling in Finance Bill?
THE Eleventh Schedule of the Finance Bill, 2011 proposed to amend the Central Excise Tariff. In heading 2403, for sub-heading 2403 10, tariff items 2403 10 10 to 2403 10 90 and the entries relating thereto, the following shall be substituted, namely:-
" Smoking tobacco, whether or not containing tobacco substitutes 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 | Other than paper rolled biris, manufactured without the aid of machine | Tu | Rs. 12 per thousand |
2403 19 29 | Other | Tu | Rs. 30 per |
2403 19 90 | Other | kg. | 60%”; |
You will observe that there are two headings 2403 19.