SCHEDULE I -

Schedule I: Goods and Tariff Classifications

Schedule I, as referenced in sections 2(o), 2(p), and 4(1), outlines specific goods and their corresponding tariff classifications. The schedule is presented in a tabular format that includes serial numbers, tariff codes, and descriptions of goods. For example, item number 1 is classified under tariff code 2106 90 20 and pertains to "Pan masala." Additionally, the schedule allows for the inclusion of other goods that may be notified in the future. The explanation section clarifies that terms like "tariff item," "heading," "sub-heading," and "Chapter" refer to classifications as per the First Schedule of the Customs Tariff Act, 1975. Furthermore, the rules, notes, and explanatory notes of the First Schedule of the Customs Tariff Act, 1975, are applicable to interpreting this Schedule. This ensures consistency in understanding and applying the tariff classifications and descriptions. The schedule plays a crucial role in categorizing goods for customs purposes as per the established legal framework.