bd9b7758_CAalley_com__Till_31st_Mar_2007
[Sl. No.] 6. [Subject] Section14(ix) : omitted Section 14 have the declared goods list. Unmanufactured tobacco and tobacco refuse covered under sub-heading....... of the Schedule to the Central Excise Tariff Act, 1985; (5 of 1986) [W.e.f 1April, 2007] Now the state can levy the higher rate than four percent as the unmanufacutred tobacco........omitted from the declared goods list. [Till 31st Mar,2007] 
It was not possible to charge the tax rate greater than 4 percent.
CAalley.com
Till 31st Mar,2007