[See sections 2(o) and (p) and 4(1)]

SI. No. Chapter / Heading / Sub-Heading / Tariff Description of Goods (1) (2) (3) 1. 2106 90 20 Pan masala 2. Any other goods which may be notified Explanation.— (1) In this Schedule, reference to a “tariff item”, “heading”, “sub-heading” and “Chapter”, wherever they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule.