In this Schedule, “heading”, “sub-heading” and “tariff item” mean respectively, a heading, sub-heading and tariff item in the Fourth Schedule.
2. The rules for the interpretation, the Section, Chapter Notes and the General Explanatory Notes of the Fourth Schedule shall apply to the interpretation of this Schedule.
| Sl.No. | Heading, Sub-heading or Tariff item | Description of goods |
| 1. | 2402 20 10 to 2402 20 90 | All Goods |
| 2 | 2403 99 10, 2403 99 20, 2403 99 30 | Chewing tobacco and preparations containing chewing tabacco |
| 3. | 2403 99 90 | Pan masala containing tobacco”. |
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