THE THIRD SCHEDULE — THE CENTRAL EXCISE ACT, 1944

2 [THE THIRD SCHEDULE [See Section 2(f)(iii)] NOTES In this Schedule, "heading", "sub-heading" and "tariff item" mean respectively, a heading, sub -heading and tariff item in the Fourth Schedule. 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.