THE SCHEDULE
[(Section 5(1)]
Goods
in respect of which tax is leviable under Section
5
Sl.No.
Sub-entry Description of goods Rate
of tax
1. Petroleum products:
(i) Aviation turbine fuel
34
(ii)
High Speed Diesel Oil
40
(iii) Motor
spirit including Light Diesel Oil but
excluding petrol, naphtha, aviation turbine
fuel
and high speed diesel oil.
50
(iv) Petrol
other than naphtha
44
2. Foreign
Liquor:
(i) Beer and wine
60
(ii) Other
than Beer and wine 90
3. Ganja
and Opium 85
