THE FINANCE (No. 2) BILL, 1996

2. Tax (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1996,(tax)
income-tax shall be charged at the rates specified in Part I of the
First Schedule and such tax shall be increased, in the cases to which
Paragraph E, of that Part applies by a surcharge calculated in the manner provided therein.

(2) In the cases to which Sub-Paragraph I or Sub-Paragraph 11 of
Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees, in addition to total income, and the total income exceeds,-

(i) in a case to which the said Sub-Paragraph I applies, forty thousand rupees, and

(ii) in a case to which the said Sub-Paragraph 11 applies, eighteen thousand rupees,

then,-

(a) the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in the total income after,-

(i) in a case to which the said Sub-Paragraph I applies, the first forty thousand rupees, and

(ii) in a case to which the said Sub-Paragraph II applies, the first eighteen thousand rupees,

of the total income but without being liable to tax], only for the purpose of charging income-tax in respect of the total income; and

(b) the income-tax chargeable shall be calculated as follows:-

(i) the total income and the net agricultural income shall be aggregated and the amount of income-tax shall be determined in respect of the aggregate income at the rates specified in Sub-Paragraph I or, as the case may be, SubParagraph II of the said Paragraph A, as if such aggregate income were the total income;

(ii) the net agricultural income shall be increased,-

(A) in a case to which the said Sub-Paragraph I applies, by a sum of forty thousand rupees; and

(B) in a case to which the said Sub-Paragraph II applies, by a sum of eighteen thousand rupees,

and the amount of income-tax shall be determined in respect of the net agricultural income as so increased at the rates specified in Sub-
Paragraph I or, as the case may be, Sub-Paragraph 11 of the said
Paragraph A, as if the net agricultural income as so increased were the total income;

(iii) the amount of income-tax determined in accordance with sub-clause (i) shall be reduced by the amount of income-tax determined in accordance with sub-clause (ii) and the sum so arrived at shall be the income-tax in respect of the total income.

(3) In cases to which the provisions of Chapter XII or Chapter
XII-A or sub-section (1A) of section 161 or section 164 or section
164A or section 167B of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) (43 of 1961). apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be:

Provided that the amount of income-tax computed in accordance with the provisions of sections 112 and 113 of the Income-tax Act shall be increased in the case of a domestic company by a surcharge as provided in Paragraph E of Part I of the First Schedule:

3.Provided further that in respect of any income chargeable to tax under section 115B, or in the case of a domestic company having a total income exceeding seventy-five thousand rupees under section
115BB, of the Income-tax Act, the income-tax computed shall be increased by a surcharge calculated at the rate of fifteen per cent.
of such income-tax.

(4) In cases in which tax has to be deducted under sections 193,
194, 194A, 194B, 194BB, 194D and 195 of the Income-tax Act at the rates in force, the deduction shall be made at the rates specified in
Part II of the First Schedule and shall be increased, in the cases to which the provisions of sub-item (a) of item 2 of that Part apply, by a surcharge calculated in the manner provided therein.

(5) In cases in which tax has to be deducted under sections
194C, 194G, 194-I, 194J and 194K of the Income-tax Act, the deduction shall be made at the rates specified in those sections and shall be increased in the case of an assessee, being a domestic company, by a surcharge calculated at the rate of seven-and-a-half per cent. of such deduction.

(6) In cases in which tax has to be collected under section 206C
of the Income-tax Act, the collection shall be made at the rates specified in that section and shall be increased in the case of a buyer, being a domestic company, by a surcharge calculated at the rate of seven-and-a-half per cent. of such collection.

(7) Subject to the provisions of sub-section (8), in cases in which income-tax has to be calculated under the first proviso to sub-
section (5) of section 132 of the Income-tax Act or charged under sub-
section (4) of section 172 or sub-section (2) of section 174 or section 175 or Sub-section (2) of section 176 of the said Act or deducted under section 192 of the said Act from income chargeable under the bead “Salaries” or in which the “advance tax” payable under
Chapter XVII-C of the said Act has to be computed, at the rate or rates in force, such income-tax or, as the case may be, “advance tax”
shall be so calculated, charged, deducted or computed at the rate or rates specified in Part III of the First Schedule and such tax shall be increased, in the cases to which Paragraph E of that Part applies, by a surcharge calculated in the manner provided therein:

Provided that in the cases to which the provisions of Chapter XII
or Chapter XII-A or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, “advance tax” shall be computed with reference to the rates imposed by this sub-section or the rates as specified in that Chapter or section, as the case may be:

Provided further that the amount of income-tax computed in accordance with the provisions of sections 112 and 113 of the Income-
tax Act shall be increased in the case of a domestic company by a surcharge as provided in Paragraph E of Part III of the First
Schedule:

Provided also that in respect of any income chargeable to tax under section 115B, or in the case of a domestic company, under section 115BB of the Income-tax Act, having a total income exceeding seventy-five thousand rupees, the “advance tax” computed under the first proviso shall be increased by a surcharge calculated at the rate of seven-and-a-half per cent. of such “advance tax”.

(8) In the cases to which Paragraph A of Part III of the First
Schedule applies, where the assessee has, in the previous year or, if by virtue of any provision of the Income-tax Act, income-tax is to be charged in respect of the income of a period other than the previous year, in such other period, any net agricultural income exceeding six hundred rupees, in addition to total income and the total income exceeds forty thousand rupees, then, in calculating income-tax under the first proviso to sub-section (5) of section 132 of the Income-tax
Act or in charging income-tax under sub-section (2) of section 174 or section 175 or sub-section (2) of section 176 of the said Act or in computing the “advance tax” payable under Chapter XVII-C of the said
Act, at the rate or rates in force,-

(a) the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in the total income after the first forty thousand rupees of the total income but without

4.being liable to tax], only for the purpose of calculating, charging or computing such income-tax or, as the case may be, “advance tax” in respect of the total income; and

(b) such income-tax or, as the case may be, “advance tax” shall be so calculated, charged or computed as follows:-

(i) the total income and the net agricultural income shall be aggregated and the amount of income-tax or “advance tax” shall be determined in respect of the aggregate income at the rates specified in the said Paragraph A as if such aggregate income were the total income;

(ii) the net agricultural income shall be increased by a sum of forty thousand rupees, and the amount of income-tax or “advance tax”
shall be determined in respect of the net agricultural income as so increased at the rates specified in the said Paragraph A as if the net agricultural income as so increased were the total income;

(iii) the amount of income-tax or “advance tax” determined in accordance with sub-clause (i) shall be reduced by the amount of income-tax or, as the case may be,

“advance tax” determined in accordance with sub-clause (ii) and the sum so arrived at shall be the income-tax or, as the case may be,
“advance tax” in respect of the total income.

(9) For the purposes of this section and the First Schedule,-

(a) “domestic company” means an Indian company, or any other company which, in respect of its income liable to income-tax under the
Income-tax Act for the assessment year commencing on the 1st day of
April, 1996, has made the prescribed arrangements for the declaration and payment within India of the dividends (including dividends: on preference shares) payable out of such income in accordance with the provisions of section 194 of the Act;

(b) “insurance commission” means any remuneration or reward, whether by way of commission or otherwise, for soliciting or procuring insurance business (including business relating to the continuance, renewal or revival of policies of insurance)

(c) “net agricultural income”, in relation to a person, means the total amount of agricultural income, from whatever source derived, of that person computed in accordance with the rules contained in Part
IV of the First Schedule;

(d) all other words and expressions used in this section or in the First Schedule but not defined in this sub-section and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.

CHAPTER III

“Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft by which the goods are imported, the, bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.”.

60.

Amendment of section 27.60. Amendment of section 27. In section 27 of the Customs Act, in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:-

“Provided also that in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 25, the limitation of one year or six months, as the case may be, shall be computed from the date of issue of such order.”.

61.Amendment of section 28AA.

61. Amendment of section 28AA. In section 28AA of the Customs
Act, in the opening paragraph, for the words “Where a person”, the words, figures and letters ” Subject to the provisions contained in section 28AB, where a person” shall-be substituted.

62.Insertion of new section 28AB.

62. Insertion of new section 28AB. After section 28AA of the
Customs Act, the following section shall be inserted, namely:-

28AB

Interest on delayed payment of duty in special cases.

“28AB. Interest on delayed payment of duty in special cases. (1) Where any duty has not been levied or has been short levied or erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, the person who is liable to pay the duty as determined under sub-
section (2) of section 28, shall, in addition to the duty, be liable to pay interest at such rate not below ten per cent.
and not exceeding thirty per cent. per annum, as is for the time being fixed by the Board, from the first day of the month succeeding the month in

23.which the duty ought to have been paid under this Act, or from the date of such erroneous refund, as the. case may be, but for the provisions contained in sub-section (2) of section 28, till the date of payment of such duty.

(2) For the removal of doubts, it is hereby declared that the provisions of subsection (1) shall not apply to cases where the duty became payable before the date on which the Finance (No. 2) Bill, 1996 receives the assent of the
President.

Explanation 1.-Where the duty determined to be payable is reduced by the Commissioner (Appeals), the Appellate
Tribunal or, as the case may be, the court, the interest shall be payable on such reduced amount of duty.

Explanation 2.-Where the duty determined to be payable is increased or further increased by the Commissioner
(Appeals), the Appellate Tribunal or, as the case may be, the court, the interest shall be payable on such increased or further increased amount of duty.”.

63.Amendment of section 46.63. Amendment of section 46. In section 46 of the Customs Act, in sub-section (3), for the second proviso, the following proviso shall be substituted, namely:-

“Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.”

64.Insertion of new section 114A.

64. Insertion of new section 114A. After section 114 of the
Customs Act, the following section shall be inserted, namely:-

114A

Penalty for short-levy or non-levy of duty in certain cases.

“114A. Penalty for short-levy or non-levy of duty in certain cases. Where the duty has not been levied or has been short-levied or the interest has not been charged or paid or has not been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful misstatement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under sub-section (2) of section 28 shall also be liable to pay a penalty equal to the duty or interest so determined;

Provided that where the duty or interest determined to be payable is reduced or increased by the Commissioner
(Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the purposes of this section, the duty or interest as reduced or increased, as the case may be, shall be taken into account:

Provided further that where any penalty has been levied under this section, no penalty shall be levied under section
112 or section 114.”

65.Amendment of section 129.65. Amendment of section 129. In section 129 of the Customs Act, for sub-section (3), the following sub-section shall be substituted, namely:-

“(3) The Central Government shall appoint-

(a) a person who is or has been a Judge of a High
Court; or

(b) one of the members of the Appellate Tribunal,

to be the President thereof.”.

66.Amendment of section 129C.

66. Amendment of section 129C. In section 129C of the Customs
Act, in sub-section (4), for the words “one lakh rupees”, the words
“ten lakh rupees” shall be substituted.

67.Amendment of Act 51 of 1975.67. Amendment of Act 51 of 1975. The Customs Tariff Act, 1975.(hereinafter referred to as the Customs Tariff Act) shall be amended in the manner specified in the Second Schedule.

68.Special duties of customs.

68. Special duties of customs. (1) In the case of goods mentioned in the First Schedule to the Customs Tariff Act, or in that Schedule, as amended from time to time, there shall be levied and collected as a special duty of customs, an amount equal to two per cent. of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act.

(2) Sub-section (1) shall cease to have effect after the 31st day of March, 1999, and upon such cesser, section 6 of the General
Clauses Act, 1897 (10 of 1897). shall apply as if the said subsection had been repealed by Central Act.

(3) The special duties of customs referred to in sub-section (1)
shall be in addition to any duties of customs chargeable on such goods under the Customs Act or any other law for the time being in force.

24.(4) The provisions of the Customs Act and the rules and regulations made thereunder including those relating to refunds and exemptions from duties shall, as far as may be, apply in relation to the levy and collection of the special duties of customs leviable under this section in respect of any goods as they apply in relation to the levy and collection of-the duties of customs on such goods under that Act or those rules/and regulations, as the case may be.

Excise

69. Amendment of long title. In the Central Excises and Salt
Act, 1944 (1 of 1944). (hereinafter referred to as the Central Excises
Act), in the long tide, the words “and to salt” shall be omitted.

70.

70. Amendment of preamble. In the preamble to the Central Excises
Act, the words “and to salt” shall be omitted.

71.Amendment of section 1.71. Amendment of section 1. In section 1 of the Central Excises
Act, for sub-section (1), the following subsection shall be substituted, namely:-

“(1) This Act may be called the Central Excise Act, 1944.”.

72.Amendment of section 2.72. Amendment of section 2. In section 2 of the Central Excises
Act, clauses (i) and (j) shall be omitted.

73.Amendment of section 3.73. Amendment of section 3. In section 3 of the Central Excises
Act, in sub-section (1), for the words “other than salt which are produced or manufactured in India and a duty on salt manufactured in, or imported by land into, any part of India”, the words “which are produced or manufactured in India” shall be substituted.

74.Amendment of section 4.74. Amendment of section 4. In section 4 of the Central Excises
Act,-

(a) in sub-section (1),-in clause (a), in the proviso, after clause (i), the following clause shall be inserted, namely:-

“(ia) where the price at which such goods are ordinarily sold by the assessee is different for different places of removal, each such price shall, subject to the existence of other circumstances specified in clause (a), be deemed to be the normal price of such goods in relation to each such place of removal;”;

(b) in sub-section (4),-

(i) in clause (b),-

(A) in sub-clause (i), the word “or” occurring at the end shall be omitted;

(B) after sub-clause (ii), the following sub-clause shall be inserted, namely:-

(iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory and”;

(ii) after clause (b), the following clause shall be inserted, namely:-

`(ba) “time of removal”, in respect of goods removed from the place of removal referred to in sub-clause (iii) of clause (b), shall be deemed to be the time at which such goods are cleared from the factory..

75.Amendment of section 11AA.

75. Amendment of section 11AA. In section 11AA of the Central
Excises Act, in the opening paragraph, for the words”Where a person”, the words figures and letters “Subject to the provisions contained in section 11AB, where a person” shall be substituted.

76.Insertion of new sections 11AB and 11AC.

76. Insertion of new sections 11AB and 11AA. After section 11AA
of the Central Excises Act, the following sections shall be inserted, namely:-

11AB

Interest on delayed payment of duty.

“11AB. Interest on delayed payment of duty. (1) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of this
Act or the rules made thereunder with intent to evade payment of duty, the person liable to pay duty as determined under sub-section (2) of section 11A shall, in

25.addition to the duty, be liable to pay interest at such rate not below ten per cent. and not exceeding thirty per cent.
per annum, as is for the time being fixed by the Board, from the first day of the month succeeding the month in which the duty ought to have been paid under this Act or the rules made thereunder or from the date of such erroneous refund, as the case may be, but for the provisions contained in sub-section
(2) of section 11A, till the date of payment of such duty.

(2) For the removal of doubts, it is hereby declared that the provisions of subsection (1) shall not apply to cases where the duty became payable before the date on which the Finance (No. 2) Bill, 1996 receives the assent of the
President.

Explanation 1-Where the duty determined to be payable is reduced by the Commissioner (Appeals), the Appellate
Tribunal or, as the case may be, the court, the interest shall be payable on such reduced amount of duty.

Explanation 2.-Where the duty determined to be payable is increased or further increased by the Commissioner
(Appeals), the Appellate Tribunal or, as the case may be, the court, the interest shall be payable on such increased or further increased amount of duty.

11AC

Penality for short-levy, of duty in certain cases.

11AC. Penality for short-levy or non-levy, of duty in certain cases. Where any duty of excise has not been levied or paid or has been shortlevied or short-paid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of section 11A, shall also be liable to pay a penalty equal to the duty so determined:

Provided that where the duty determined to be payable is reduced or increased by the Commissioner (Appeals), the
Appellate Tribunal or, as the case may be, the court, then, for the purposes of this section, the duty as reduced or increased. as the case may be, shall be taken into account.”.

77.Amendment of section 11B.

77. Amendment of section 11B. In section 11B of the Central
Excises Act, in the Explanation, in clause (B), after sub-clause (e), the following sub-clause shall be inserted, namely:-

“(e) in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 5A, the date of issue of such order;”.

78.Amendment of section 12.78. Amendment of section 12. In section 12 of the Central Excises
Act, for the words and figures “Sea Customs Act, 1878 (8 of 1878).”, the words and figures “Customs Act, 1962 (52 of 1962).” shall be substituted.

79.Omission of Chapter V.

79. Omission of Chapter V. Chapter V of the Central Excises Act shall be omitted.

80.

Amendment of section 35D.

80. Amendment of section 35D. In section 35D of the Central
Excises Act, in sub-section (3), for the words “one lakh rupees”, the words “ten lakh rupees” shall be substituted.

81.Amendment of Act 32 of 1985.81. Amendment of Act 32 of 1985. In the Finance Act, 1985,-

(a) sections 44 and 49 shall be omitted;

(b) Fifth Schedule shall be omitted.

82.Amendment of Act 5 of 1986.82. Amendment of Act 5 of 1986. The Central Excise Tariff Act,
1985 (hereinafter referred to as the Central Excise Tariff Act) shall be amended in the manner specified in the Third Schedule.

83.Amendment of Act 58 of 1986.83. Amendment of Act 58 of 1986. The Additional Duties of Excise
(Goods of Special Importance) Act, 1957 (hereinafter referred to as the Additional Duties of Excise Act) shall be amended in the manner specified in the Fourth Schedule.

84.Amendment of Act 40 of 1978.84. Amendment of Act 40 of 1978. In the Additional Duties of
Excise (Textiles and Textile Articles) Act, 1978,-

(a) in section 3, in sub-section (1), for the words “twenty per cent.”, the words “fifteen per cent.” shall be substituted;

(b) the Schedule shall be amended in the manner specified in the Fifth Schedule.

(1) in section 65,-

(a) clause (1) shall be renumbered as clause (1B) and before the clause as so renumbered, the following clauses shall be inserted, namely:-

`(1) advertisement” includes any notice, circular, label, wrapper, document, boarding or any other audio or visual representation made by means of light, sound, smoke or gas;

(1A) “advertising agency” means any commercial concern engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant;;

(b) after clause (4), the following clause shall be inserted, namely:-

`(4A) “courier agency” means a commercial concern engaged in the door-to-door transportation of time-
sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles.;

(c) after clause (6), the following clause shall be inserted, namely:-

`(6A) “pager” means an instrument, apparatus or appliance which is a non-speech, one way personal calling system with alert and has the capability of receiving, storing and displaying numeric or alpha-
numeric messages.;

(d) in clause (15), for the words “telephone connection”, the words “telephone connection or pager”
shall be substituted;

(e) in clause (16),-

(i) after sub-clause (b), the following sub-
clause shall be inserted, namely:-

“(ba) to a subscriber, by the telegraph authority, in relation to a pager;”;

(ii) after sub-clause (c), the following sub-
clauses shall be inserted, namely:-

“(d) to a client, by an advertising agency, in relation to advertisements in any manner;

(e) to a customer, by a courier agency, in relation to door-to-door transportation of time-
sensitive documents, goods or articles;”;

(2) for section 66, the following section shall be substituted, namely:-

66.Charge of service tax.

“66. Charge of service tax. (1) On and from the commencement of this Chapter, there shall be charged a tax
(hereinafter referred to as the service tax), at the rate of five per cent. of the value of the taxable services referred to in sub-clauses (a), (b) and (c) of clause (16) of section
65 which are provided to any person by the person responsible for collecting the service tax.

(2) With effect from the date notified under section
85 of the Finance (No. 2) Act, 1996, there shall be charged a service tax at the rate of five per cent. of the value of the taxable services referred to in sub-clauses (ba), (d) and (e)
of clause (16) of section 65 which are provided to any person by the person responsible for collecting the service tax.”;

27.(3) in section 67,-

(i) in clause (b), for the words “telephone connections”, at both the places where they occur, the words “telephone connections or pagers” shall be substituted;

(ii) after clause (c) the following clauses shall be inserted, namely:-

“(d) in relation to service provided by an advertising agency to a client shall be the gross amount charged by such agency from the client for services in relation to advertisements;

(e) in relation to service provided by a courier agency to a customer shall be the gross amount charged by such agency from the customer for services in relation to door-to-door transportation of time sensitive documents, goods and articles;”;

(4) in section 68, in sub-section (1), for the words
“or the insurer”, the words “,the insurer, the advertising agency or the courier agency” shall be substituted.

86.Validation.

“(ca) where a tax on sale or purchase of paddy referred to in sub-clause (i) of clause (1) of section 14 is leviable under that law and the rice procured out of such paddy is exported out of India, then, for the purposes of sub-section
(3) of section 5, the paddy and rice shall be treated as a single commodity.”.

88.Nort-Eastern Development Finance Corporation Limited to be exempt for a certain period from liability to pay income-tax.

88. North-Eastern Development Finance Corporation Limited to be exempt for a certain period from liability to pay income-tax.
Notwithstanding anything contained in the Income-tax Act, the North-
Eastern Development Finance Corporation Limited (a company formed and registered under the Companies Act, 1956) (1 of 1956.) shall not be liable to pay tax on its income for the previous year relevant to the assessment year commencing on the 1st day of April, 1996 and for the nine previous years next following that previous year.

89.Amendment of Act 6 of 1898.89. Amendment of Act 6 of 1898. In the Indian Post Office Act,
1898, with effect from such date as the, Central Government may, by notification in the Official Gazette, appoint, for the First Schedule, the following Schedule shall be substituted, namely:-

SCHE

(See section 7)

“THE FIRST SCHEDULE

(See section 7)

INLAND POSTAGE RATES

Letters

For a weight not exceeding twenty grains Re. 1.00

For every twenty grains, or fraction thereof,

exceeding twenty grains Re. 1.00

28.Letter-cards

For a letter-card 75 paise.

Post cards (not being post cards containing printed communication or competition post cards)

Single 15 paise

Reply 30 paise.

Post cards containing printed communication (not being competition post cards)

For a post card Re. 1.00

Explanation.- A post card shall be deemed to contain a printed communication, if any matter (except the name and address of, and other particulars relating to, the sender and the place and date of dispatch) is recorded by printing or by cyclostyling or by any other mechanical process, not being typewriting, on any part of the post card except the right hand half of the address-side thereof.

Competition post cards

For a post card Rs. 2.00

Explanation.- A post card shall be deemed to be a competition post card if it is used in response to any competition organised on or through television, radio, newspaper, magazine or any other media.

Book, pattern and sample packets

For the first fifty grams or fraction thereof Re. 1.00

For every additional one hundred grams, or fraction thereof, in excess of fifty grams Re. 1.00

Registered newspapers

For a weight not exceeding fifty grams 15 paise

For a weight exceeding fifty grams but not exce-
eding one hundred grams 25 paise

For every additional one hundred grams, or fraction thereof, exceeding one hundred grams 10 paise.

In the case of more than one copy of the same issue of a registered newspaper being carried in the same packet-

For a weight not exceeding one hundred grams 25 paise

For every additional one hundred grams, or fraction thereof, exceeding one hundred grams 10 paise:

Provided that such packet shall not be delivered at any addressees residence but shall be given to a recognised agent at the
Post Office.

Parcels

For a weight not exceeding five hundred grams Rs. 6.00

For every five hundred grams, or fraction thereof, exceeding five hundred grams Rs. 6.00.”.

90.

Repeal.

90. Repeal. Section 2 of the Finance Act, 1996 (5 of 1996). is hereby repealed and shall be deemed never to have been enacted.

29.SCHE

(See section 2)

THE FIRST SCHEDULE

(See section 2)

PART I

INCOME-TAX

Paragraph A

Sub-Paragraph I

In the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause
(vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which Sub-Paragraph II of this Paragraph or any other
Paragraph of this Part applies,-

Rates of income-tax

(1) where the total income does not exceed Nil;
Rs. 40,000

(2) where the total income exceeds 20 per cent. of the
Rs. 40,000 but does not exceed amount by which the
Rs. 60,000 which the total in-
come exceeds Rs.
40.000;

(3) where the total income exceeds Rs. 4,000 plus 30 per ce-
Rs. 60,000 but does not exceed nt. of amount by which
Rs. 1,20,000 the total income exceeds
Rs. 60,000;

(4) where the total income exceeds Rs. Rs. 22,000 plus 40 per
1,20,000 cent. of the amount by which the total income exceeds Rs. 1,20,000.

Sub-Paragraph II

In the case of every Hindu undivided family which at any time during the previous year has at least one member whose total income of the previous year relevant to the assessment year commencing on the
1st day of April, 1996 exceeds Rs. 40,000,-

Rates of income-tax

(1) where the total income does not Nil;
exceed Rs. 18,000

(2) where the total income exceeds 30 per cent. of the amount
Rs. 18,000 but does not exceed by which the total income
Rs. 1,00,000 exceeds Rs.18,000;

(3) where the total income exceeds Rs. 24,600 plus 40 per
Rs. 1,00,000 cent. of the amount by which the total income exceeds Rs. 1,00,000.

Paragraph B

In the case of every co-operative society,-

Rates of income-tax

(1) where the total income does 10 per cent. of the total not exceed Rs. 10,000 income;

(2) where the total income exceeds Rs.1,000 plus 20 per cent.
Rs. 10,000 but does not exceed of the amount by which the
Rs. 20,000 total income exceeds Rs.
10,000.

(3) where the total income exceeds Rs. 3,000 plus 35 per
Rs. 20,000 cent. of the amount by which the total income exceeds Rs. 20,000.

30

Paragraph C

In the case of every firm,-

Rate of income-tax

On the whole of the total income 40 per cent.

Paragraph D

In the case of every local authority,-

Rate of income-tax

On the whole of the total income 30 per cent.

Paragraph E

In the case of a company-

Rates of income-tax

I. In the case of a domestic company 40 per cent. of the total income;

II. In the case of a company other than a domestic company,-

(i) on so much of the total income as consists of-

(a) royalties received from Government or an Indian concern in pursuance of an agreement made by it with the
(Government or the Indian concern after the 31st day of
March, 1961 but before the 1st day of April, 1976, or

(b) fees for rendering technical services received from Government or an Indian concern in pursuance of an agreement made by it with the
Government or the Indian concern after the 29th day of
February, 1964 but before the
1st day of April, 1976,

and where such agreement has, in either 50 per cent.;
case, been approved by the Central Gover-
nment;

(ii) on the balance, if any. of the 55 per cent.
total income

Surcharge on income-tax

The amount of income-tax computed in accordance with the provisions of this Paragraph or sections 112 and 113 of the Income-tax
Act, shall, in the case of every domestic company having a total income exceeding seventy-five thousand rupees, be increased by a surcharge calculated at the rate of fifteen per cent. of such income-
tax.

PART II

RATES FOR DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES

In every case in which under the provisions of sections
193,194,194A, 194B, 194BB 194D and 195 of the Income-tax Act, tax is to be deducted at the rates in force, deduction shall be made from the income subject to the deduction at the following rates:-
———————————————————————
Rate of income-tax
———————————————————————
1. In the case of a person other than a company-

(a) where the person is resident in India-

(i) on income by way of interest other than 10 per cent.;
“Interest on securities”

(ii) on income by way of winnings from lotteries 40 per cent.;
and crossword puzzles

(iii) on income by way of winnings from horse races 40 per cent.;

(iv) on income by way of insurance commission 10 per cent.;

31.Rate of income-tax

(v) on income by way of interest payable on- 10 per cent.;

(A) any security of the Central or a State
Government

(B) any debentures or other securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Pro-
vincial Act

(C) any debentures issued by a company where such debentures are listed on a recognised stock exchange in India in accordance with the Securities Co-
ntracts

(Regulation) Act, 1956 and

any rules made thereunder

(vi) on any other income 20 per cent.

(b) where the person is not resident in India-

(i) in the case of a non-resident Indian-

(A) on investment income and long-term 20 per cent.;
capital gains

(B) on income by way of dividends and interest payable by Government or an
Indian concern on moneys borrowed 20 per cent.
or debt incurred by Government or the p Indian concern in foreign cur-
rency

(C) on income by way of winnings from lotteries and crossword puzzles 40 per cent.;

(D) on income by way of winnings from horse races 40 per cent.;

(E) on the whole of other income income-tax at 30per cent.
of the amount of income or income-tax in respect of the income at the rates prescribed in Paragraph
A of Part III of this
Schedule, if such income had been the total income, whichever is higher;

(ii) in the case of any other person-

(A) on income by way of dividends, 20 per cent.
interest payable by Government or an Indian concern on moneys borrowed or debt incurred by
Government or the Indian concern in foreign currency

(B) on income by way of winnings from lotteries and crossword puzzles 40 per cent.;

(C) on income by way of winnings from horse races 40 per cent.;

(D) on income by way of long-term capital gains 20 per cent.;

(E) on the whole of the other income, income-tax at 30 per cent of the amount of income or income-tax in respect of the income at the rates prescribed in Paragraph A of Part III of this Schedule, if such income had been the total income, whichever is higher.

2. In the case of a company-

32.(a) where the company is a domestic company-

(i) on income by way of interest 20 per cent.;
other than “Interest on securities”

(ii) on income by wa. of winning fro 40 per cent.;
lotteries and crossword puzzles

(iii) on income by way of winnings from 40 per cent.;
horse races

(iv) on any other income 21.5 per cent.;

(b) where the company is not a domestic company-

(i) on income by way of dividends payable by any domestic company 20 per cent.;

(ii) on income by way of winnings from 40 per cent.;
lotteries and crossword puzzles

(iii) on income by way of winnings from 40 per cent.;
horse races

(iv) on income by way of interest payable by Government on an Indian concern 20 per cent.;
on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency

(v) on income by way of royalty payable by
Government or an Indian concern in 20 per cent.;
pursuance of an agreement made by it with the Government or the Indian concern af-
ter the 31st day of March, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A)
of section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of secti-
on 115A of the Income-tax Act, to a person re-
sident in India

(vi) on income by way of royalty [not being royalty of the nature referred to in sub-item (b) (v)]
payable by Government or an Indian concern in pursuance of an agreement made by it with the
Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agre-
ement is in accordance with that policy-

(A) where the agreement is made after the 31st 50 per cent.;
day of March, 1961 but before the 1st day of
April, 1976.(B) where the agreement is made after the 31st day of March, 1976 30 per cent.;

(vii) on income by way of fees for technical ser-
vices payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Cen-
tral Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of
India, the agreement is in accordance with that policy-

(A ) where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976 50 per cent.;

(B) where the agreement is made after the 31st day of March, 1976 30 per cent.;

(viii) on income by way of long-term capital gains

33.(viii) on income by way of long-term capital gains 20 per cent.;

(ix) on any other income 35 per cent.;

Explanation.-For the purpose of item 1 (b)(i) of this Part,
“investment income” and ” non-resident Indian” shall have the meanings assigned to them in Chapter XII-A of the Income-tax Act.

Surcharge on income-tax

The amount of income-tax deducted in accordance with the provisions of sub-item (a) of item 2 of this Part shall be increased by a surcharge calculated at the rate of seven-and-a-half per cent. of such income-tax.

PART III

RATES FOR CALCULATING OR CHARGING INCOME-TAX IN CERTAIN CASES, DEDUCTING INCOME-TAX FROM INCOME CHARGEABLE UNDER THE BEAD “SALARIES”
AND COMPUTING “ADVANCE TAX”

In cases in which income-tax has to be calculated under the first proviso to subsection (5) of section 132 of the Income-tax Act or charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section 175 or subsection (2) of section 17.6 of the said Act or deducted under section 192 of the said Act from income chargeable under the head “Salaries” or in which the “advance tax”
payable under Chapter XVII-C of the said Act has to be computed at the rate or rates in force, such income-tax or, as the case may be,
“advance-tax” [not being “advance tax” in respect of any income chargeable to tax under Chapter XII or Chapter XII-A or sub-section
(1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act at the rates as specified in that Chapter or section or surcharge on such “advance tax” in respect of any income chargeable to tax under section 115B], shall be calculated, charged, deducted or computed at the following rate or rates:-

Paragraph A

In the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause
(vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which any other Paragraph of this Part applies,-

Rates of income-tax

(1) where the total income does Nil;
not exceed Rs. 40,000

(2) where the total income exceeds 15 per cent. of the amount by
Rs. 40,000 but does not exceed which the total income exceeds
Rs. 60,000 Rs. 3,000 plus 30 per cent. of the amount exceed Rs. 1,20,000
by which the total income exc-
eeds Rs. 1,20,000;

(3) where the total income exceeds Rs. 3,000 plus 30 per cent.
Rs. 60,000 but does not of the amount exceed Rs.
1,20,000 by which the total income exceeds Rs. 60,000;

(4) where the total income exceeds Rs. 21,000 plus 40 per cent. of
Rs. 1,20,000 the amount by which the total income exceeds Rs. 1,20,000.

Paragraph B

In the case of every co-operative society,-

Rates of income-tax

(1) where the total income does 10 per cent. of the total in-
not exceed Rs. 10,000 come;

(2) where the total income Rs. 1,000 plus 20 per cent. of exceeds Rs. 10,000 but does the by which the total income not amount exceed Rs.20,000 exceeds Rs. 10,000;

34.(3) where the total income exceeds Rs. 3,000 plus 35 per cent. of
Rs. 20,000 amount by which the total income exceeds Rs.20,000.

Paragraph C

In the case of every firm,- 40 per cent.

Rate of income-tax

On the whole of the total income 40 per cent.

Paragraph D

In the case of every local authority,-

Rate of income-tax

On the whole of the total income 30 per cent.

Paragraph E

In the case of a Company,-

Rates of income-tax

I. In the case of a domestic company 40 per cent. of the total income;
II. In the case of a company other than a domestic company,-

(i) on so much of the total income as consists of-

(a) royalties received from
Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March,1961 but before the 1st day of April, 1976, or

(b) fees for rendering technical services received from Government or an
Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 29th day of February, 1964 but before the 1st day of April, 1976,

and where such agreement has, in either case, been 50 per cent.;

approved by the Central Government 55 per cent.;

(ii) on the balance, if any, of the total income

Surcharge on income-tax

[See section 2(9)(c)]

Provided that sub-section (2) of section 58 shall apply subject to the modification that the reference to section 40A therein shall be construed as not including a reference to subsections (3) and (4) of section 40A.

Rule 2.-Agricultural income of the nature referred to in sub-
clause (b) or sub-clause (c) of clause ( 1A) of section 2 of the
Income-tax Act [other than income derived from any building required as a dwelling house by the receiver of the rent or revenue or the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c)] shall be computed as if

35.it were income chargeable to income-tax under that Act under the head
“Profits and gains of business or profession” and the provisions of sections 30, 31, 32, 36, 37, 38, 40,40A [other than sub-sections (3)
and (4) thereof], 41,43, 43A, 43B and 43C of the Income-tax Act shall, so far as may be, apply accordingly.

Rule 3.-Agricultural income of the nature referred to in sub-
clause (c) of clause ( 1A) of section 2 of the Income-tax Act, being income derived from any building required as a dwelling house by the receiver of the rent or revenue or the cultivator or the receiver of rentin-kind referred to in the said sub-clause (c) shall be computed as if it were income chargeable to income-tax under that Act under the head “Income from house property” and the provisions of sections 23 to
27 of that Act shall, so far as may be, apply accordingly.

Rule 4.-Notwithstanding anything contained in any other provisions of these rules, in a case where the assessee derives income from sale of tea grown and manufactured by him in India, such income shall be computed in accordance with rule 8 of the Income-tax Rules,
1962 and sixty per cent. of such income shall be regarded as the agricultural income of the assessee.

Rule 5.-Where the assessee is a member of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) which in the previous year has either no income chargeable to tax under the Income-tax Act or has total income not exceeding the maximum amount not chargeable to tax-in the case of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) but has any agricultural income, then, the agricultural income or loss of the association or body shall be computed in accordance with these rules and the share of the assessee in the agricultural income or loss so computed shall be regarded as the agricultural income or loss of the assessee.

Rule 6.-Where the result of the computation for the previous year in respect of any source of agricultural income is a loss, such loss shall be set off against the income of the assessee, if any, for that previous year from any other source of agricultural income:

Provided that where the assessee is a member of an association of persons or a body of individuals and the share of the assessee in the agricultural income of the association or body, as the case may be, is a loss, such loss shall not be set off against any income of the assessee from any other source of agricultural income.

Rule 7.-Any sum payable by the assessee on account of any tax levied by the State Government on the agricultural income shall be deducted in computing the agricultural income.

Rule 8.-(1) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 1996, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day of April, 1988 or the 1st day of April, 1989 or the 1st day of
April, 1990 or the 1st day of April, 1991 or the 1st day of April,
1992 or the 1st day of April, 1993 or the 1st day of April, 1994 or the 1st day of April, 1995, is a loss, then, for the purposes of sub-
section (2) of section 2 of this Act,-

(i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1988, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1989 or the 1st day of April, 1990 or the 1st day of
April, 1991 or the 1st day of April, 1992 or the 1st day of
April, 1993 or the 1st day of April, 1994 or the 1st day of
April, 1995,

(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1989, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1990 or the 1st day of April, 1991 or the 1st

36.day of April, 1992 or the 1st day of April, 1993 or the 1st day of April, 1994 or the 1st day of April, 1995,

(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1990, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1991 or the 1st day of April, 1992 or the 1st day of
April, 1993 or the 1st day of April, 1994 or the 1st day of
April, 1995,

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1991, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1992 or the 1st day of April, 1993 or the 1st day of
April, 1994 or the 1st day of April, 1995,

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1992, to the extent, if any, such loss has not been set,off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1993 or the 1st day of April, 1994 or the 1st day of
April, 1995,

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1993, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1994 or the 1st day of April, 1995,

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1994, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1995,

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1995,

shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the
1st day of April, 1996.(2) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 1997 or, if by virtue of any provision of the Income-tax Act, income-tax is to be charged in respect of the income of a period other than that previous year, in such other period, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day of April, 1989 or the 1st day of April, 1990
or the 1st day of April, 1991 or the 1st day of April, 1992 or the 1st day of April, 1993 or the 1st day of April, 1994 or the 1st day of
April, 1995 or the 1st day of April, 1996, is a loss, then, for the purposes of sub-section (8) of section 2 of this Act,-

(i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1989, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1990 or the 1st day of April 1991 or the 1st day of
April, 1992 or the 1st day of April, 1993 or the 1st day of
April: 1994 or the 1st day of April, 1995 or the 1st day of
April, 1996,

(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1990, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1991 or the 1st day of April, 1992 or the 1st day of
April, 1993 or the 1st day of April, 1994 or the 1st day of
April, 1995 or the 1st day of April, 1996,

37.(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1991, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1992 or the 1st day of April, 1993 or the 1st day of
April, 1994 or the 1st day of April, 1995 or the 1st day of
April, 1996,

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1992, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1993 or the 1st day of April, 1994 or the 1st day of
April, 1995 or the 1st day of April, 1996,

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1993, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing the 1st day of
April, 1994 or the 1st day of April, 1995 or the 1st day of
April, 1996,

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1994, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1995 or the 1st day of April, 1996,

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1995, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of
April, 1996,

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of
April, 1996,

shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the
1st day of April, 1997.(3) Where any person deriving any agricultural income from any source has been succeeded in such capacity by another person, otherwise than by inheritance, nothing in sub-rule (1) or sub-rule (2)
shall entitle any person, other than the person incurring the loss, to have it set off under sub-rule (1) or, as the case may be, sub-rule
(2).

(4) Notwithstanding anything contained in this rule, no loss which has not been determined by the Assessing Officer under the provisions of these rules or the rules contained in Part IV of the
First Schedule to the Finance Act,1988 (26 of 1988); or of the First
Schedule to the Finance Act, 1989 (13 of 1989), or of the First
Schedule to the Finance Act, 1990 (12 of 1990), or of the First
Schedule to the Finance (No. 2) Act, 1991 (49 of 1991), or of the
First Schedule to the Finance Act, 1992 (18 of 1992), or of the First
Schedule to the Finance Act, 1993 (38 of 1993), or of the First
Schedule to the Finance Act, 1994 (32 of 1994), or of the First
Schedule to the Finance Act, 1995 (22 of 1995), shall be set off under sub-rule (1) or, as the case may be, sub-rule (2).

Rule 9.-Where the net result of the computation made in accordance with these rules is a loss, the loss so computed shall be ignored and the net agricultural income shall be deemed to be nil.

Rule 10.-The provisions of the Income-tax Act relating to procedure for assessment (including the provisions of section 288A
relating to rounding off of income) shall, with the necessary modifications, apply in relation to the computation of the net agricultural income of the assessee as they apply in relation to the assessment of the total income.

Rule 11.-For the purposes of computing the net agricultural income of the assessee, the Assessing Officer shall have the same powers as he has under the Income-tax Act for the purposes of assessment of the total income.

38.SCHE

(See section 67)

THE SECOND SCHEDULE

(See section 67)

In the First Schedule to the Customs Tariff Act,-

(1) in Chapter 4, for the entry in column (4) occurring against all the subheading Nos. (except sub-heading Nos. 0402.10 and 0402.21), the entry “30 ” shall be substituted;
(2) in Chapter 7,-

(i) in sub-heading Nos. 0713.10, 0713.20, 0713.31,
0713.32, 0713.33, 0713.39, 0713.40, 0713.50 and 0713.90, for the entries in column (4) and column (5) occurring against each of them, the entries “5 ” and “5 ” shall respectively be substituted;

(ii) in sub-heading Nos. 0714.10,0714.20 and 0714.90, for the entries in column (4) and column (5) occurring against each of them, the entries “10 ” and “10 ” shall respectively be substituted;

(3) in Chapter 8,-

(i) in sub-heading No. 0801.31, for the entries in column (4) and column (5), the entries “Free” and “Free”
shall respectively be substituted;

(ii) in sub-heading No. 0804.10, for the entries in column (4) and column (5), the entries “30 ” and “20 ” shall respectively be substituted;

(iii) in sub-heading No. 0806.20, for the entries in column (4) and column. (5), the entries ” 130 ” and ” 120 ”
shall respectively be substituted;

(iv) in sub-heading No. 0810.90, for the entries in column (4) and column (5), the entries ” 10 ” and ” 10 ”
shall respectively be substituted;

(4) in Chapter 9,-

(i) in sub-heading No. 0903.00, for the entries in column (4) and column (5) occurring against each of them, the entries “30 ” and “30 less 26 paise per kg.” shall respectively be substituted;

(ii) in sub-heading Nos. 0904.11 and 0904.12, for the entries in column (4) and column (5) occurring against each of them, the entries “30 ” and “22.5 ” shall respectively be substituted;

(iii) in sub-heading Nos. 0904.20 and 0905.00, for the entry in column (4) occurring against each of them, the entry
“30 ” shall be substituted;

(iv) in sub-heading Nos. 0906.10, 0906.20, 0907.00 and
0908.10, for the entries in column (4) and column (5)
occurring against each of them, the entries “30 ” and “22.5 ”
shall respectively be substituted;

(v) in sub-heading No. 0908.20, for the entry in column (4), the entry “30 ” shall be substituted;

(vi) in sub-heading No. 0908.30, for the entries in column (4) and column (5), the entries “30 ” and “22.5 ”
shall respectively be substituted;

(vii) in sub-heading Nos. 0909.10, 0909.20,
0909.30, 0909.40, 0909.50, 0910.10, 0910.20, 0910.30,
0910.40, 0910.50, 0910.91 and 0910.99, for the entry in column (4) occurring against each of them, the entry “30 ”
shall be substituted;

(5) in Chapter 11, for the entry in column (4) occurring against all the subheading Nos. (except sub-heading Nos. 1107.10, 1107.20,
1108.11, 1108.12, 1108.13, 1108.14, 1108.19 and 1108.20), the entry
“30 ” shall be substituted;

(6) in Chapter 12, in sub-heading No. 1211.90, for the entry in column (4), the entry “10 ” shall be substituted;

39.(7) in Chapter 13, in sub-heading Nos. 1302.19 and 1302.20, for the entry in column (4) occurring against each of them, the entry
“20 ” shall be substituted;

(8) in Chapter 15,-

(i) in sub-heading No. 1501.00, for the entry in column (4), the entry “40 ” shall be substituted;

(ii) in sub-heading No. 1502.00, for the entry in column (4), the entry “10 ” shall be substituted;

(iii) in sub-heading Nos. 1503.00, 1504.10, 1504.20,
1504.30, 1505.10, 1505.90 and 1506.00, for the entry in column (4) occurring against each of them, the entry “40 ”
shall be substituted;

(iv) in sub-heading Nos. 1507.10 and 1507.90, for the entries in column (4) and column (5) occurring against each of them, the entries “30 ” and “20 ” shall respectively be substituted;

(v) in sub-heading Nos. 1508.10 and 1508.90, for the entries in column (4) and column (5) occurring against each of them, the entries “40 ” and “30 ” shall respectively be substituted;

(vi) in sub-heading Nos. 1509.10, 1509.90 and 1510.00, for the entries in column (4) and column (5) occurring against each of them, the entries “30 ” and “20 “shall respectively be substituted;

(vii) in sub-heading Nos. 1511.10, 1511.90, 1512.11,
1512.19, 1512.21, 1512.29, 1513.11, 1513.19, 1513.21 and
1513.29, for the entries in column (4) and column (5)
occurring against each of them, the entries “40 ” and “30 ”
shall respectively be substituted;

(viii) in sub-heading Nos. 1514.10 and 1514.90, for the entries in column (4) and column (5) occurring against each of them, the entries “30 ” and “20 ” shall respectively be substituted;

(ix) in sub-heading Nos. 1515.11, 1515.19, 1515.21,
1515.29, 1515.30, 1515.40,1515.50,1515.60, and 1515.90, for the entries in column (4) and column (5) occurring against each of them, the entries “40 ” and “30 ” shall respectively be substituted;

(x) in sub-heading Nos. 1516.10, 1516.20, 1517.10,
1517.90, 1518.00, 1520.00,1521.10, 1521.90 and 1522.00, for the entry in column (4) occurring against each of them, the entry “40 ” shall be substituted;

(9) in Chapter 17,-

(i) in sub-heading Nos. 1702.11 and 1702.19, for the entry in column (4) occurring against each of them, the entry “20 ” shall be substituted;

(ii) in sub-heading Nos. 1703.10 and 1703.90, for the entry in column (4) occurring against each of them, the entry
” 10 ” shall be substituted;

(10) in Chapter 18, for the entry in column (4)
occurring against all the subheading Nos.; the entry “40 ”
shall be substituted;

(11) in Chapter 19, in sub-heading No. 1901.10, for the entry in column (4), the entry “10 ” shall be substituted;

(12) in Chapter 21, in sub-heading No. 2106.90, for the entry in column (4), the entry “195 ” shall be substituted;

(13) in Chapter 22,-

(i) in sub-heading No. 2203.00, for the entry in column (4), the entry “150 ” shall be substituted;

40

(ii) in sub-heading Nos, 2204.10, 2204.21 and 2204.29, for the entry in column (4) occurring against each of them, the entry “275 ” shall be substituted;

(iii) in sub-heading No. 2204.30, for the entry in column (4), the entry “150 ” shall be substituted;

(iv) in sub-heading Nos. 2205.10 and 2205.90, for the entry in column (4) occurring against each of them, the entry “275 ” shall be substituted;

(v) in sub-heading No. 2206.00, for the entry in column (4), the entry “150 ” shall be substituted;

(vi) in sub-heading No. 2207.10, for the entry in column (4), the entry “275 ” shall be substituted;

(vii) in sub-heading No. 2207.20, for the entry in column (4), the entry “10 ” shall be substituted;

(viii) in sub-heading Nos. 2208.20, 2208.30, 2208.40,
2208.50, 2208.60, 2208.70, and 2208.90, for the entry in column (4), occurring against each of them, the entry “275 ”
shall be substituted;

(14) in Chapter 23, in sub-heading No. 2301.20, for the entry in column (4), the entry “10 ” shall be substituted;

(15) in Chapter 25,-

(i) in sub-heading No. 2501.00, for the entry in column (4), the entry “40 ” shall be substituted;

(ii) in sub-heading No. 2502.00, for the entry in column (4), the entry “25 ” shall be substituted;

(iii) in sub-heading No. 2503.00, for the entry in column (4), the entry “40 ” shall be substituted;

(iv) in sub-heading Nos. 2504.10 and 2504.90, for the entries in column (4) and column (5) occurring against each of them, the entries “40 ” and “30 ” shall respectively be substituted;

(v) in sub-heading Nos. 2505.10, 2505.90, 2506.10,
2506.21, 2506.29, 2507.00, 2508.10, 2508.20, 2508.30,
2508.40, 2508.50, 2508.60, 2508.70 and 2509.00, for the entry in column (4) occurring against each of them, the entry “25 ”
shall be substituted;

(vi) in sub-heading Nos. 2510.10 and 2510.20, for the entry in column (4) occurring against each of them, the entry
“Free” shall be substituted;

(vii) in sub-heading Nos. 2511.10, 2511.20, 2512.00,
2513.11, 2513.19, 2513.20 and 2514.00, for the entry in column (4) occurring against each of them, the entry “25 ”
shall be substituted;

(viii) in sub-heading Nos. 2515.11, 2515.12, 2515.20,
2516.11, 2516.12, 2516.21, 2516.22, 2516.90, 2517.10,
2517.20, 2517.30, 2517.41, and 2517.49, for the entry in column (4) occurring against each of them, the entry “40 ”
shall be substituted;

(ix) in sub-heading Nos. 2518.10, 2518.20, 2518.30,
2520.10 and 2520.20, for the entry in column (4) occurring against each of them, the entry “25 ” shall be substituted;

(x) in sub-heading Nos. 2521.00, 2522.10, 2522.20,
2522.307 2523.10, 2523.21, 2523.29, 2523.30, 2523.90 and
2524.00, for the entry in column (4) occurring against each of them, the entry “40 ” shall be substituted;

41.(xi) in sub-heading Nos. 2525.10, 2525.20, 2525.30,
2526.10 and 2526.20, for the entry in column (4) occurring against each of them, the entry “25 ” shall be substituted;

(xii) in sub-heading No. 2527.00, for the entries in column (4) and column (5), the entries “25 ” and ” 15 ” shall respectively be substituted;

(xiii) in sub-heading Nos. 2528.10, 2528.90, 2529.10,
2529.21, 2529.22, 2529.30, 2530.10, 2530.20, 2530.40 and
2530.90, for the entry in column (4) occurring against each of them, the entry “25 ” shall be substituted;

(16) in Chapter 26,-

(i) in sub-heading Nos. 2601.11, 2601.12 and 2601.20, for the entry in column (4) occurring against each of them, the entry “5 ” shall be substituted;

(ii) in sub-heading Nos. 2620.11, 2620.19 and 2620.30, for the entry in column (4) occurring against each of them, the entry “30 ” shall be substituted;

(17) in Chapter 27,-

(i) in sub-heading Nos. 2701.11, 2701.12, 2701.19,
2701.20, 2702.10, 2702.20, 2703.00 and 2704.00, for the entry in column (4) occurring against each of them, the entry “20 ”
shall be substituted;

(ii) in sub-heading Nos. 2705.00, 2706.00, 2707.10,
2707.20, 2707.30, 2707.40, 2707.50, 2707.60, 2707.91,
2707.99, 2708.10 and 2708.20, for the entry in column (4)
occurring against each of them, the entry “30 ” shall be substituted;

(iii) in sub-heading No. 2709.00, for the entry in column (4), the entry “25 ” shall be substituted;

(iv) in sub-heading No. 2710.00, for the entry in column (4), the entry “30 ” shall be substituted;

(v) in sub-heading Nos. 2711.11, 2711.12, 2711.13,
2711.14, 2711.19, 2711.21 and 2711.29, for the entry in column (4) occurring against each of them, the entry “10 ”
shall be substituted;

(vi) in sub-heading Nos. 2712.10, 2712.20 and 2712.90, for the entry in column (4) occurring against each of them, the entry “30 ” shall be substituted;

(vii) in sub-heading No. 2713. 11, for the entry in column (4), the entry “25 ” shall be substituted;

(viii) in sub-heading Nos.2713.12,2713.20 and
2713.90,for the entry in column (4) occurring against each of them, the entry “30 shall be substituted;

(ix) in sub-heading Nos. 2714.10 and 2714.90, for the entry in column (4) occurring against each of them, the entry “10 shall be substituted;

(x) in sub-heading No. 2715.00, for the entry in column (4), the entry “30 ” shall be substituted;

(18) in Chapter 28,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2801.20,
2815.11, 2815.12 and 2845.10), the entry “40 ” shall be substituted;

(ii) in sub-heading No. 2801.20, for the entry in column (4), the entry “10 ” shall be substituted;

42.(iii) in sub-heading Nos. 2815.11 and 2815.12, for entry in column (4) occurring against each of them, the entry
“30 ” shall be substituted;

(iv) in sub-heading No. 2845.10, for the entry in column (4), the entry “10 shall be substituted;

(19) in Chapter 29,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2901.10,
2901.21, 2901.22, 2901.23, 2901.24, 2901.29, 2902.11,
2902.19, 2902.20, 2902.30, 2902.41, 2902.42, 2902.43,
2902.44, 2902.50, 2902.60, 2902.70, 2902.90, 2903.15,
2903.21, 2905.31, 2907.11, 2915.21, 2917.12, 2917.36,
2917.37, 2918.12, 2926.10, 2933.21, 2933.71, 2936.10,
2936.21, 2936.22, 2936.23, 2936.24, 2936.25, 2936.26,
2936.27, 2936.28, 2936.29, 2936.90, 2937.10, 2937.21,
2937.22, 2937.29, 2937.91, 2937.92, 2937.99, 2939.41,
2939.42, 2939.49, 2939.50, 2941.10, 2941.20, 2941.30,
2941.40, 2941.50 and 2941.90), the entry “40 ” shall be substituted;

(ii) in sub-heading Nos. 2901.10, 2901.21, 2901.22,
2901.23, 2901.24, 2901.29, 2902.11, 2902.19, 2902.20,
2902.30, 2902.41, 2902.42, 2902.43, 2902.44, 2902.50,
2902.60, 2902.70, 2902.90, 2903.15 and 2903.21, for the entry in column (4) occurring against each of them, the entry ”
10 shall be substituted;

(iii) in sub-heading No. 2905.31, for the entry in column (4), the entry “25 ” shall he substituted;

(iv) in sub-heading No. 2907.11, for the entry in column (4), the entry “30 ” shall be substituted,

(v) in sub-heading Nos. 2915.21, 2917.12 and 2917.36, for the entry in column (4) occurring against each of them, the entry “25 ” shall be substituted;

(vi) in sub-heading No. 2917.37, for the entries in column (4) and column (5), the entries “25 ” and “15 ” shall respectively be substituted;

(vii) in sub-heading No. 2918.12, for the entry in column (4), the entry “25 ” shall, be substituted;

(viii) in sub-heading No. 2926.10, for the entry in column (4), the entry “10 ” shall be substituted;

(ix) in sub-heading No. 2933.21, for the entry in column (4), the entry “25 ” shall be substituted;

(x) in sub-heading No. 2933.71, for the entries in column (4) and column (5) the entries “30 ” and “20 ” shall respectively be substituted;

(xi) in sub-heading Nos. 2936.10, 2936.21, 2936.22,
2936.23, 2936.24, 2936.25, 2936.26, 2936.27, 2936.28, 2936.29.and 2936.90, for the entries in column (4) and column (5), occurring against each of them, the entries “40 and “34 ”
shall respectively be substituted;

(xii) in sub-heading Nos. 2937.10, 2937.21, 2937.22,
2937.29, 2937.91, 2937.92, 2937.99, 2939.41, 2939.42, 2939.49.and 2939.50, for the entries in column (4) and column (5)
occurring against each of them, the entries “40 ” and “30 ”
shall respectively be substituted;

(xiii) in sub-heading Nos. 2941.10, 2941.20, 2941.30,
2941.40, 2941.50 and 2941.90, for the entries in column (4)
and column (5) occurring against

43.each of them, the entries “40 ” and “34 ” shall respectively be substituted;

(20) in Chapter 30,-

(i) for the entries in column (4) and column (5)
occurring against all the sub-heading Nos. (except sub-
heading Nos. 3005.10, 3005.90, 3006.10, 3006.20,
3006.30, 3006.40, 3006.50 and 3006.60), the entries
“40 ” and “30 ” shall respectively be substituted;

(ii) in sub-heading Nos. 3005.10, 3005.90,
3006.10, 3006.20. 3006.30, 3006.40 and 3006.50, for the entry in column (4) occurring against each of them, the entry “40 ” shall be substituted;

(iii) in sub-heading No. 3006.60, for the entry in column (4), the entry “Free” shall be substituted;

(21) in Chapter 31, for the entry in column (4)
occurring against all the subheading Nos. (except-sub-heading
Nos. 3102.21, 3102.50, 3104.30, 3105.20, 3105.30, 3105.40,
3105.51, 3105.59, 3105.60, and 3105.90), the entry “40 “shall be substituted;

(22) in Chapter 32,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos.
3201.10, 3201.20 and 3201.90), the entry “40 ” shall be substituted;

(ii) in sub-heading Nos. 3201.10 and 3201.20, for the entry in column (4) occurring against each of them, the entry “10 ” shall be substituted;

(iii) in sub-heading No. 3201.90, for the entries in column (4) and column (5), the entries “10 ” and
“Free” shall respectively be substituted;

(23) in Chapter 33, in sub-heading No. 3302.10, for the entry in column (4), the entry “195 “shall be substituted;

(24) in Chapter 35, for the entry in column (4)
occurring against all the subheading Nos. the entry “40 ”
shall be substituted;

(25) in Chapter 36, for the entry in column (4)
occurring against all the subheading Nos., the entry “40 ”
shall be substituted;

(26) in Chapter 37,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos.
3701.20 and 3702.20), the entry “30 ” shall be substituted;

(ii) in sub-heading Nos. 3701.20 and 3702.20, for the entry in column (4) occurring against each of them, the entry “10 ” shall be substituted;

(27) in Chapter 38,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos.
3801.10, 3802.10, 3812.10, 3815.11 3815.12, 3815.19,
3815.90 and 3817.10), the entry “40 ” shall be substituted;

(ii) in sub-heading Nos. 3801.10, 3802.10 and
3812.10, for the entries in column (4) and column (5)
occurring against each of them, the entries “40 ” and
“30 ” shall respectively be substituted;

(iii) in sub-heading Nos. 3815.11 and 3815.12, for the entries in column (4) and column (5) occurring against each of them, the entries “30 ” and “20 ” shall respectively be substituted;

(iv) in sub-heading Nos. 3815.19, 3815.90 and
3817.10, for the entry in

44.column (4) occurring against each of them, the entry
“30 ” shall be substituted;

(28) in Chapter 39,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos.
3916.10, 3916.20, 3916.90, 3917.10, 3917.21, 3917.22,
3917.23, 3917.29, 3917.31, 3917.32, 3917.33, 3917.39,
3917.40, 3918.10, 3918.90, 3919.10, 3919.90, 3920.10,
3920.20, 3920.30, 3920.41, 3920.42, 3920.51, 3920.59,
3920.61, 3920.62, 3920.63, 3920.69, 3920.71, 3920.72,
3920.73, 3920.79, 3920.91, 3920.92, 3920.93, 3920.94,
3920.99, 3921.11, 3921.12, 3921.13, 3921.14, 3921.19,
3921.90, 3922.10, 3922.20, 3922.90, 3923.10, 3923.21,
3923.29, 3923.30, 3923.40, 3923.50, 3923.90,
3924.10, 3924.90, 3925.10, 3925.20, 3925.30,
3925.90, 3926.10, 3926.20, 3926.30, 3926.40 and
3926.90), the entry “30 ” shall be substituted;

(ii) in sub-heading Nos. 3916.10, 3916.20,
3916.90, 3917.10, 3917.21, 3917.22, 3917.23, 3917.29,
3917.31, 3917.32, 3917.33, 3917.39, 3917.40, 3918.10,
3918.90, 3919.10, 3919.90, 3920.10, 3920.20, 3920.30,
3920.41. 3920.42, 3920.51, 3920.59, 3920.61, 3920.62,
3920.63, 3920.69, 3920.71, 3920.72, 3920.73, 3920.79,
3920.91, 3920.92, 3920.93, 3920.94, 3920.99, 3921.11,
3921.12, 3921.13, 3921.14, 3921.19, 3921.90, 3922.10,
3922.20, 3922.90, 3923.10, 3923.21, 3923.29, 3923.30,
3923.40, 3923.50, 3923.90, 3924.10, 3924.90, 3925.10,
3925.20, 3925.30, 3925.90, 3926.10, 3926.20, 3926.30,
3926.40 and 3926.90, for the entry in column (4)
occurring against each of them, the entry “40 ” shall be substituted;

(29) in Chapter 40, in sub-heading Nos.
4001.10,4001.21, 4001.22 and 4001.29, for the entry in column
(4) occurring against each of them; the entry “20 ” shall be substituted;

(30) in Chapter 41,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos.
4101.10, 4101.21, 4101.22, 4101.29, 4101.30, 4101.40,
4102.10, 4102.21, 4102.29, 4103.10, 4103.20 and
4103.90), the entry “20 ” shall be substituted;

(ii) in sub-heading Nos. 4101.10, 4101.21,
4101.22, 4101.29, 4101.30, 4101.40, 4102.10, 4102.21,
4102.29, 4103.10, 4103.20 and 4103.90, for the entry in column (4) occurring against each of them, the entry
“Free” shall be substituted;

(31) in Chapter 43, for the entry in column (4)
occurring against all the subheading Nos. (except sub-heading
Nos. 4303.10, 4303.90 and 4304.00), the entry “10 ” shall be substituted;

(32) in Chapter 44,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 4401.10,
4401.21, 4401.22, 4401.30, 4402.00, 4403.10, 4403.20,
4403.41, 4403.49, 4403.91, 4403.92 and 4403.99), the entry
“30 ” shall be substituted;

(ii) in sub-heading Nos. 4401.10, 4401.21, 4401.22,
4401.30, 4402.00, 4403.10, 4403.20, 4403.41, 4403.49, 4403.91.4403.92 and 4403.99, for the entry in column (4) occurring against each of them, the entry “10 ” shall be substituted;

(33) in Chapter 45, for the entry in column (4) occurring against all the sub-

45.heading Nos., the entry “30 ” shall be substituted;

(34) in Chapter 47-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 4702.00),the entry “5 ” shall be substituted;

(ii) in sub-heading No. 4702.00 for the entry in column (4), the entry” 10 ” shall be substituted;

(35) in Chapter 48, in sub-heading Nos. 4801.00,
4802.10, 4802.20, 4802.30, 4802.40, 4802.51, 4802.52,
4802.53, 4802.60, 4803.00, 4804.11, 4804.19, 4804.21,
4804.29, 4804.31, 4804.39, 4804.41, 4804.42, 4804.49,
4804.51, 4804.52, 4804.59, 4805.10, 4805.21, 4805.22,
4805.23, 4805.29, 4805.30, 4805.40, 4805.50, 4805.60,
4805.70, 4805.80, 4806.10, 4806.20, 4806.30, 4806.40,
4807.10, 4807.90, 4808.10, 4808.20, 4808.30, 4808.90,
4809.10, 4809.20, 4809.90, 4810.11, 4810.12, 4810.21,
4810.29, 4810.31, 4810.32, 4810.39, 4810.91, 4810.99,
4811.10, 4811.21, 4811.29, 4811.31, 4811.39, 4811.40 and
4811.90, for the entry in column (4) occurring against each of them, the entry “20 ” shall be substituted;

(36) in Chapter 49,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos.
4902.10, 4902.90, 4904.00, 4905.10, 4905.91, 4905.99 and
4906.00), the entry “20 ” shall be substituted;

(ii) in sub-heading Nos. 4902.10, 4902.90 and
4904.00, for the entry in column (4) occurring against each of them, the entry “Free” shall be substituted;

(iii) in sub-heading Nos. 4905.10, 4905.91,
4905.99 and 4906.00, for the entry in column (4)
occurring against each of them, the entry “10 ” shall be substituted;
(37) in Chapter 50, in sub-heading No. 5001.00, for the entry in column (4), the entry “40 ” shall be substituted;

(38) in Chapter 51, in sub-heading No. 5105.30, for the entry in column (4), the entry “40 ” shall be substituted;

(39) in Chapter 53, in sub-heading Nos. 5301.10,
5301.21, 5301.29, 5301.30, 5302.10, 5302.90, 5303.10,
5303.90, 5304.10, 5304.90, 5305.11, 5305.19, 5305.21,
5305.29, 5305.91 and 5305.99, for the entry in column (4)
occurring against each of them, the entry “30 ” shall be substituted;

(40) in Chapter 54, in sub-heading Nos. 5402.10,
5402.20, 5402.31, 5402.32, 5402.33, 5402.39, 5402.41,
5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59,
5402.61, 5402.62, 5402.69, 5403.10, 5403.20, 5403.31,
5403.32, 5403.33, 5403.39, 5403.41, 5403.42 and 5403.49, for the entry in column (4) occurring against each of them, the entry “30 ” shall be substituted;

(41) in Chapter 55, in sub-heading Nos. 5501.10,
5501.20, 5501,30, 5501.90, 5502.00, 5503.10, 5503.20,
5503.30, 5503.40, 5503.90, 5504.10, 5504.90, 5506.10,
5506.20, 5506.30, 5506.90 and 5507.00, for the entry in column (4) occurring against each of them. the entry “30 ”
shall be substituted;

(42) in Chapter 63, in sub-heading Nos. 6310.10 and
6310.90, for the entry in column (4) occurring against each of them, the entry “30 ” shall be substituted;

(43) in Chapter 68, in sub-heading Nos. 6806.10,
6806.20 and 6806.90, for the entry in column (4) occurring against each of them, the entry “30 shall be substituted;

(44) in Chapter 69, in sub-heading Nos. 6902.10,
6902.20 and 6902.90, for the entry in column (4) occurring against each of them, the entry “30 shall be substituted;

46.(45) in Chapter 72, for the entry in column (4)
occurring against all the subheading Nos., the entry “30 ”
shall be substituted;

(46) in Chapter 73, for the entry in column (4)
occurring against all the subheading Nos., the entry “30 ”
shall be substituted;

(47) in Chapter 74, for the entry in column (4)
occurring against all the subheading Nos., the entry “30 ”
shall be substituted;

(48) in Chapter 75, for the entry in column (4)
occurring against all the subheading Nos. (except sub-heading
Nos. 7501.10, 7501.20, 7502.10, 7502.20 and 7503.00), the entry “20 ” shall be substituted;

(49) in Chapter 76,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos.
7601.10, 7601.20 and 7602.00), the entry “20 ” shall be substituted;

(ii) in sub-heading Nos. 7601.10, 7601.20 and
7602.00, for the entry in column (4) occurring against each of them, the entry “10 ” shall be substituted;

(50) in Chapter 78, for the entry in column (4)
occurring against all the subheading Nos. the entry “30 ”
shall be substituted;

(51) in Chapter 79, for the entry in column (4)
occurring against all the subheading Nos. the entry “30 ”
shall be substituted;

(52) in Chapter 80, for the entry in column (4) occur-
ring against all the subheading Nos. (except sub-heading Nos.
8001.10, 8001.20 and 8002.00), the entry “30 ” shall be substituted;

(53) in Chapter 81, for the entry in column (4)
occurring against all the subheading Nos. (except sub-heading
Nos. 8101.10, 8101.91, 8102.10, 8102.91, 8103.10, 8105.10,
8106.00, 8107.10, 8108.10, 8109.10, 8110.00, 8111.00,
8112.11, 8112.2c, 8112.30, 8112.40 and 8112.91), the entry
“30 ” shall be substituted.

(54) in Chapter 84,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos.
8407.21, 8414.30, 8414.40, 8414.80, 8414.90, 8415.10,
8415.20, 8415.81, 8415.82, 8415.83, 8415.90, 8418.10,
8418.21, 8418.22, 8418.29, 8418.91, 8418.99, 8422.11,
8422.19, 8422.90, 8423.10, 8447.20, 8448.11, 8448.19,
8448.51, 8448.59, 8450.11, 8450.12, 8450.19, 8450.20,
8450.90, 8451.10, 8451.90, 8452.10, 8452.21, 8452.29,
8452.30, 8452.40, 8452.90, 8469.11, 8469.12, 8469.20,
8469.30, 8470.10, 8470.21, 8470.29, 8470.30, 8470.40,
8470.50, 8470.90, 8471.10, 8471.30, 8471.41, 8471.49,
8471.50, 8471.60, 8471.70, 8471.80, 8471.90, 8472.10,
8472.20, 8472.30, 8472.90, 8473.10, 8473.21, 8473.29,
8473.30, 8473.40, 8473.50, 8479.50, 8479.60, 8479.89,
8482.10, 8482.20, 8482.30, 8482.40, 8482.50, 8482.80,
8482.91, 8482.99, 8485.10 and 8485.90), the entry “25 ”
shall be substituted;

(ii) in sub-heading No. 8407.21, for the entry in column (4), the entry “10 ” shall be substituted;

(iii) in sub-heading Nos. 8471.10, 8471.30,
8471.41, 8471.49, 8471.50, 8471.60, 8471.70, 8471.80,
8471.90 and 8473.30, for the entry in column (4)
occurring against each of them, the entry “20 ” shall be substituted;

(iv) in sub-heading Nos. 8482.10, 8482.20,
8482.30, 8482.40, 8482.50, 8482.80, 8482.91 and 8482.99, for the entry in column (4) occurring against each of them, the entry “25 plus Rs. 150 per Kg.” shall be substituted;

47.(55) in Chapter 85,-

(i) in sub-heading Nos. 8501.20, 8501.31, 8501.32,
8501.33, 8501.34, 8501.40, 8501.51, 8501.52, 8501.53,
8501.61, 8501.62, 8501.63, 8501.64, 8502.11, 8502.12,
8502.13, 8502.20, 8502.31, 8502.39, 8502.40, 8503.00,
8504.10, 8504.21, 8504.22, 8504.23, 8504.31, 8504.32,
8504.33, 8504.34, 8504.40, 8504.50, 8504.90, 8505.11,
8505.19, 8505.20, 8505.30, 8505.90, 8508.90, 8514.10,
8514.20, 8514.30, 8514.40, 8514.90, 8515.11, 8515.19,
8515.21, 8515.29, 8515.31, 8515.39, 8515.80, 8515.90 and
8516.90, for the entry in column.(4) occurring against each of them, the entry “25 ” shall be substituted;

(ii) in sub-heading Nos. 8517.11, 8517.19, 8517.21,
8517.22, 8517.30, 8517.50 and 8517.80, for the entry in column (4) occurring against each of them, the entry “40 ”
shall be substituted;

(iii) in sub-heading Nos. 8517.90, 8518.90 and 8522.10, for the entry in column (4) occurring against each of them, the entry “30 ” shall be substituted;

(iv) in sub-heading Nos. 8525.10, 8525.20 and 8527.90, for the entry in column (4) occurring against each of them, the entry “40 ” shall be substituted;

(v) in sub-heading Nos. 8529.10 and 8529.90, for the entry in column (4) occurring against each of them, the entry
“30 ” shall he substituted;

(vi) in sub-heading Nos. 8530,10, 8530.80, and 8530.90, for the entry in column (4) occurring against each of them, the entry “25 ” shall be substituted.

(vii) in sub-heading Nos. 8533.10, 8533.21, 8533.29,
8533.31, 8533.39, 8533.40, 8533,90 and 8534.00, for the entry in column (4) occurring against each of them, the entry “20 ”
shall be substituted;

(viii) in sub-heading Nos. 8535.10, 8535.21, 8535.29,
8535.30, 8535.40, 8535.90 and 8537.20, for the entry in column (4) occurring against each of them, the entry “25 ”
shall be substituted;

(ix) in sub-heading No. 8540.11, for the entry in column (4), the entry “35 ” shall be substituted;

(x) in sub-heading Nos. 8540.12, 8540.20, 8540.40,
8540.50, 8540.60, 8540.71, 8540.72, 8540.79, 8540.81, and
8540.89, for the entry in column (4) occurring against each of them, the entry “20 ” shall be substituted;

(xi) in sub-heading No. 8540.91, for the entry in column (4), the entry “30 ” shall be substituted;

(xii) in sub-heading Nos. 8540.99, 8541.10, 8541.21.8541.29, 8541.30, 8541.40, 8541.50, 8541.60, 8541.90,
8542.12, 8542.13, 8542.14, 8542.19, 8542.30, 8542.40, 8542.50
and 8542.90, for the entry in column (4) occurring against each of them, the entry “20 ” shall be substituted;

(xiii) in sub-heading Nos. 8543.11, 8543.19, 8543.20,
8543.30, 8543.90, 8545.11, 8545.19, 8545.20, 8545.90,
8546.10, 8546.20, 8546.90, 8547.10, 8547.20 and 8547.90, for the entry in column (4) occurring against each of them, the entry “25 ” shall be substituted;

(xiv) in sub-heading No. 8548.10, for the entry in column (4), the entry “30 ” shall be substituted; (56) in
Chapter 86, in sub-heading Nos, 8607.11, 8607.12, 8607.19,
8607.21, 8607.29, 8607.30, 8607.91, 8607.99 and 8608.00, for the entry in column (4) occurring against each of them, the entry “25 ” shall be substituted;

48.(57) in Chapter 89, in sub-heading No. 8908.00, for the entry in column (4), the entry “10 shall be substituted;

(58) in Chapter 90,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos.
9001.10, 9001.20, 9001.30, 9001.40, 9001.50, 9001.90,
9002.11, 9002.19, 9002.20, 9002.90, 9003.11, 9003.19,
9003.90, 9004.10, 9004.90, 9005.10, 9005.80, 9005.90,
9006.10, 9006.20, 9006.30, 9006.40, 9006.51, 9006.52,
9006.53, 9006.59, 9006.61, 9006.62, 9006.69, 9006.91,
9006.99 9007.11, 9007.19, 9007.20, 9007.91, 9007.92,
9008.10, 9008.20, 9008.30, 9008.40, 9008.90, 9009.11,
9009.12, 9009.21, 9009.22, 9009.30, 9009.90 9010.10,
9010.41, 9010.42, 9010.49, 9010.50, 9010.60, 9010.90,
9013.10 9013.20, 9013.80, 9013.90, 9018.11, 9018.12,
9018.13, 9018.14, 9018.19 9018.20, 9018.31, 9018.32,
9018.39, 9018.41, 9018.49, 9018.50, 9018.90 9019.10,
9019.20, 9020.00, 9021.11, 9021.19, 9021.21, 9021.29,
9021.30 9021.40, 9021.50, 9021.90, 9022.12, 9022.13,
9022.14, 9022.19, 9022.21, 9022.29, 9022.30 and
9022.90), the entry “25 “shall be substituted;

(ii) in sub-heading Nos. 9018.11, 9018.12,
9018.13, 9018.14, 9018.19, 9018.20, 9018.31, 9018.32,
9018.39, 9018.41, 9018.49, 9018.50, 9018.90, 9019.10,
9019.20, 9020.00, 9021.11, 9021.19, 9021.21, 9021.29,
9021.30, 9021.40, 9021.50, 9021.90, 9022.12,9022.13,
9022.14 and 9022.21, for the entry in column (4)
occurring against each of them, the entry “30 ” shall be substituted;

(59) in Chapter 92, for the entry in column (4) occurring against all the subheading Nos., the entry “30 ” shall be substituted;

(60) in Chapter 95, for the entry in column (4) occurring against all the subheading Nos., the entry “30 shall be substituted;

(61) in Chapter 97,-

(i) in sub-heading No. 9704.00, for the entry in column (4), the entry “Free” shall be substituted;

(ii) in sub-heading No. 9705.00, for the entry in column (4), the entry “40 ” shall be substituted;

(62) in Chapter 98, in sub-heading No. 9801.00, for the entry in column (4), the entry “25 ” shall be substituted.

49.SCHE

(See section 82)

THE THIRD SCHEDULE

(See section 82)

PART I

In the Schedule to the Central Excise Tariff Act,-

(1) in Chapter II, in sub-heading No. 1102.00, for the entry in column (4), the entry “10 ” shall be substituted;

(2) in Chapter 15, in sub-heading Nos. 1501.00, 1504.00 and
1508.90, for the entry in column (4) occurring against each of them, the entry “Nil” shall be substituted;

(3) in Chapter 17,-

(i) in sub-heading No. 1701.31, for the entry in column (4), the entry “Rs. 17 per quintal” shall be substituted;

(ii) in sub-heading No. 1701.39, for the entry in column (4), the entry “Rs. 34 per quintal” shall be substituted;

(iii) in sub-heading No. 1701.90, for the entry in column (4), the entry “20 ” shall be substituted;

(4) in Chapter 19,-
(i) in sub-heading No. 1902.10, for the entry in column (4), the entry “15 ” shall be substituted;

(ii) in sub-heading No. 1903.10, for the entry in column (4), the entry “Nil” shall be substituted;

(5) in Chapter 21,-

(i) in sub-heading Nos. 2101.10 and 2101.20, for the entry in column (4) occurring against each of them, the entry “25 ” shall be substituted;

(ii) in sub-heading Nos. 2101.30, 2103.11, 2103.19 and
2104.10, for the entry in column (4) occurring against each of them, the entry “Nil shall be substituted;

(iii) in sub-heading No. 2106.00, for the entry in column (4), the entry “40 ” shall be substituted;

(6) in Chapter 22, in NOTE 2, for the words and figures “natural or artificial mineral waters of heading Nos. 22.01 and 22.02”, the words and figures “waters, including natural or artificial mineral waters of heading No. 22.01 and waters, including mineral waters of heading No. 22.02” shall be substituted;

(7) in Chapter 24, after NOTE 4, the following NOTE shall be inserted, namely:-

“5. In this Chapter, smoking mixtures for pipes and cigarettes of sub- heading No. 2404.10 does not cover
Gudaku.”;

(8) in Chapter 25,-

(i) in sub-heading No. 2502.21, for the entry in column (4), the entry “30 ” shall be substituted;

(ii) in sub-heading Nos. 2502.30, 2502.40, 2502.50 and
2502.90, for the entry in column (4) occurring against each of them, the entry “30 ” shall be substituted;

(iii) in sub-heading No. 2503.00, for the entry in column (4), the entry “Nil” shall be substituted;

50

(iv) in sub-heading Nos. 2504.21 and 2504.31, for the entry in column (4) occurring against each of them, the entry
“Rs. 30 per square metre” shall be substituted;

(v) in sub-heading No. 2504.90, for the entry in column (4), the entry “Nil” shall be substituted;

(9) in Chapter 27,-

(i) in sub-heading Nos. 2701.00, 2702.00, 2703.00,
2704.00 and 2709.00, for the entry in column (4) occurring against each of them, the entry “Nil shall be substituted;

(ii) in sub-heading Nos. 2710.14 and 2710.90, for the entry in column (4) occurring against each of them, the entry
“15 ” shall be substituted;

(iii) in sub-heading No. 2711.21, for the entry in column (4), the entry “Nil” shall be substituted;

(iv) in sub-heading Nos. 2712.10, 2712.20, 2712.90,
2713.11, 2713.12, 2713.20, 2713.30, 2714.10, 2714.90, 2715.10.and 2715.90, for the entry in column (4) occurring against each of them, the entry ” 15 ” shall be substituted;

(10) in Chapter 28, in sub-heading No. 2845.10, for the entry in column (4), the entry “Nil” shall be substituted;

(11) in Chapter 34, in sub-heading Nos. 3401.20 and 3402.90, for the entry in column (4) occurring against each of them, the entry
“25 ” shall be substituted;

(12) in Chapter 37, in sub-heading Nos. 3701.10, 3701.20,
3701.90, 3702.10, 3702.20, 3702.90, 3703.10, 3703.20, 3704.10,
3704.20, 3704.90 and 3707.00, for the entry in column (4) occurring against each of them, the entry “15 ” shall be substituted;

(13) in Chapter 38,-

(i) NOTES 2 and 3 shall be renumbered as NOTES 3 and 4.respectively and before NOTE 3 as so renumbered, the following NOTE shall be inserted, namely:-
“2. In relation to products of heading No. 38.08, addition of chemicals and other ingredients like inert carriers or solvents, surface active dispersing and stablising agents, emulsifiers, wetting and dispersing agents, deodorant, masking agent, attractants and feeding stimulants to pesticidal chemicals in concentrated form, labelling or relabelling of containers intended for consumers and repacking from bulk pack to retail packs or the adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture.”;
(ii) in sub-heading No. 3808.10, for the entry in column (4), the entry “10 ” shall be substituted;

(14) in Chapter 39, in sub-heading Nos. 3903.20, 3903.30,
3904.61, 3905.10, 3905.20, 3905.90, 3906.10, 3906.20, 3906.90,
3907.10, 3907.20, 3907.30, 3907.40, 3907.50, 3907.60, 3907.70,
3907.80, 3907.91, 3907.99, 3908.10, 3908.90, 3909.10, 3909.20,
3909.30, 3909.40, 3909.51, 3909.52, 3909.59, 3909.60, 3910.00,
3911.10, 3911.20, 3911.90, 3912.11, 3912.12, 3912.20, 3912.31,
3912.39, 3912.90, 3913.10, 3913.20, 3913.30, 3913.90, 3914.00,
3917.00, 3920.21, 3920.22, 3920.23, 3920.24, 3920.25, 3920.26,
3920.27, 3920.28 and 3920.29, for the entry in column (4) occurring against each of them, the entry “20 ” shall be substituted;

51.(15) in Chapter 40,-

(i) in sub-heading No. 4001.00, for the entry in column (4), the entry “Nil shall be substituted;

(ii) in sub-heading No. 4006.10, for the entry in column (3), the following entry shall be substituted, namely:-
“- Camel-back strip, tread rubber, tread rubber compound, cushion compound, cushion gum, tread gum, tread packing strip for resoling or repairing or retreading rubber tyres”;
(iii) in sub-heading Nos. 4011.80, 4011.91 and 4011.99, for the entry in column (4) occurring against each of them, the entry “30 shall be substituted;

(16) in Chapter 46, in sub-heading No. 4601.00, for the entry in column (4), the entry “Nil shall be substituted;

(17) in Chapter 47, in sub-heading No. 4701.00, for the entry in column (4), the entry “Nil shall be substituted;

(18) in Section XI,-

(i) in NOTE. 1,-
(a) for clause (e), the following clause shall be substituted, namely:-

“(e) Articles of Chapter 30 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yam used to clean between the teeth (dental floss), in individual retail packages, of heading No. 33.06;”;

(b) after clause (t), the following clause shall be inserted, namely:-

“(u) Articles of Chapter 96 (for example brushes, travel sets for sewing, slide fasteners and typewriter ribbons).”;
(ii) in NOTE 3, for clauses (b) and (c), the following clauses shall be substituted, namely:-

“(b) Dressed for use as sewing thread; and

(c) With a final Z twist.”;

(iii) in NOTE 5, for clause (f), the following clause shall be substituted, namely-

“(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.”;
(iv) for NOTE 6, the following NOTE shall be substituted, namely:
“6. For the purposes of Chapters 50 to 60:

(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of NOTE
5 above; and

(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.”;

(v) in SUB-HEADING NOTE 2, in clause (B), for sub-
clause (iii), the following sub-clause shall be substituted, namely:-

“(iii) in the case of embroidery of heading No.
58.05 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.”;

52.(19) in Chapter 51, in sub-heading No. 5105.10, for the entry in column (4), the entry “10 ” shall be substituted;

(20) in Chapter 52, in sub-heading Nos. 5207.10, 5207.21,
5207.22, 5207.23, 5207.29, 5208.10, 5208.21, 5208.22, 5208.23,
5208.29, 5209.10, 5209.21, 5209.22, 5209.23 and 5209.29, for the entry in column (4) occurring against each of them, the entry “12 ” shall be substituted;

(21) in Chapter 54,-

(i) in sub-heading Nos. 5402.20, 5402.32, 5402.42,
5402.43, 5402.52 and 5402.62, for the entry in column (4)
occurring against each of them, the entry “40 ” shall be substituted;

(ii) in sub-heading Nos. 5403.10, 5403.20, 5403.31,
5403.32, 5403.33, 5403.39, 5403.41, 5403.42 and 5403.49, for the entry in column (4) occurring against each of them, the entry “20 ” shall be substituted;

(iii) in sub-heading Nos. 5406.10, 5406.21, 5406.22,
5406.23, 5406.29, 5407.10, 5407.21, 5407.22, 5407.23 and
5407.29, for the entry in column (4) occurring against each of them, the entry “12 ” shall be substituted;

(22) in Chapter 55,-

(i) in NOTE 2, for the figures and word “55.09 and
55.10”, the figures and word “55.08, 55.09 and 55.10”, shall be substituted;

(ii) in sub-heading Nos. 5511.10, 5511.21, 5511.22,
5511.23, 5511.29, 5512.10, 5512.21, 5512.22, 5512.23,
5512.29, 5513.10, 5513.21, 5513.22, 5513.23, 5513.29,
5514.10, 5514.21, 5514.22, 5514.23 and 5514.29, for the entry in column (4) occurring against each of them, the entry “12 ”
shall be substituted;

(23) in Chapter 57, after NOTE 2, the following NOTE shall be inserted, namely:-

“3. For the purpose of heading No. 57.02, the term
machines shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitting guns.”;

(24) in Chapter 58,-

(i) in heading No. 58.04, for the entry in column (3), the following entry shall be substituted, namely:-
“TULES AND OTHER NET FABRICS, NOT INCLUDING WOVEN, KNITTED OR CROCHETED FABRICS; LACE IN THE PIECE, IN
STRIPS OR IN MOTIFS, OTHER THAN FABRICS OF HEADING No.
60.02”;
(ii) in sub-heading Nos. 5801.21, 5801.22, 5801.31,
5801.32, 5802.21, 5802.22, 5802.31, 5802.32, 5806.31 and
5806.32, for the entry in column (4) occurring against each of them, the entry “10 ” shall be substituted;

(iii) in sub-heading Nos. 5802.51, 5802.52, 5804.11,
5804.12 and 5806.10, for the entry in column (4) occurring against each of them, the entry “15 ” shall be substituted;

(iv) in sub-heading Nos. 5 807.10 and 5 807.90, for the entry in column (4) occurring against each of them, the entry
“Nil shall be substituted;

(25) in Chapter 59,-

(i) in NOTE 4, for clauses (c) and (d), the following clause shall be substituted, namely:-

53.”(c) Fabrics composed of parallel textile yams agglomerated with rubber, irrespective of their weight per square metre.

This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile product of heading No. 58.10.”;
(ii) in NOTE 7, in clause (a), for sub-clause (i), the following sub-clause shall be susbstituted, namely:-

“(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);”;
(iii) in sub-heading Nos. 5906.10, 5906.91 and 5906.99, for the entry in column (4) occurring against each of them, the entry “Nil shall be substituted;

(iv) in heading No. 59.10, for the entry in column (3), the following entry shall be substituted, namely:-

“TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF TEXTILE
MATERIAL, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR
LAMINATED WITH PLASTICS, OR REINFORCED WITH METAL OR OTHER
MATERIAL”;

(v) in sub-heading No. 5911.10, for the entry in column (3), the following entry shall be substituted, namely:-

“-Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)”;

(26) in Chapter 60,-

(i) in sub-heading Nos. 6001.11, 6001.12, 6001.21,
6001.22, 6001.91, 6001.92, 6002.30, 6002.42, 6002.43, 6002.92.and 6002.93, for the entry in column (4) occurring against each of them, the entry ” 12 ” shall be substituted;

(ii) in sub-heading No. 6002.20, for the entry in column (4), the entry “15 ” shall be substituted;

(27) in Chapter 62, for the entry in column (4) occurring against sub-heading No. 6202.00, the entry “Nil shall be substituted;

(28) in Chapter 66, in sub-heading Nos. 6601.00 and 6602.00, for the entry in column (4) occurring against each of them, the entry
“Nil shall be substituted;

(29) in Chapter 68, in sub-heading Nos. 6804.10,6804.20,6804.30
and 6804.90, for the entry. in column (4) occurring against each of them, the entry “20 ” shall be substituted;

(30) in Chapter 69, for the entry in column (4) occurring against all the subheading Nos. (except sub-heading Nos. 6903.10, 6906.10 and
6908.90), the entry “15 ” shall be substituted.

(31) in Chapter 70,-

(i) in sub-heading Nos. 7012.10.and 7013.10, for the entry in column (4) occurring against each of them, the entry
“Nil shall be substituted;

54.(ii) in sub-heading No. 7015.00, for the entry in column (4), the entry “10 shall be substituted;

(32) in Chapter 71, in sub-heading Nos. 7101.50 and 7101.60, for the entry in column (4) occurring against each of diem, the entry
“Nil` shall be substituted;

(33) in Chapter 84,-

(i) in sub-heading No. 8427.00, for the entry in column (4), the entry “15 ” shall be substituted;

(ii) in sub-heading Nos. 8432.00, 8433.00, 8436.00 and
8437.00, for the entry in column (4) occurring against each of them, the entry “Nil shall be substituted;

(iii) in sub-heading No. 8476.11, for the entry in column (4), the entry “20 ” shall be substituted;

(34) in Chapter 85,-

(i) in sub-heading No. 8521.00, for the entry in column (4), the entry “15 ” shall be substituted;

(ii) in sub-heading No. 8523.12, for the entry in column (4), the entry “Nil” shall be substituted;

(iii) in sub-heading No. 8533.00, for the entry in column (4), the entry “15 ” shall be substituted;

(35) in Chapter 87, for the entry in column (4) occurring against sub-heading No. 8707.00, the entry “20 ” shall be substituted;

(36) in Chapter 88, for the entry in column (4) occurring against all the subheading Nos., the entry “Nil shall be substituted;

(37) in Chapter 90, in sub-heading Nos. 9018.00, 9019.00, 9020.00
and 9021.00, for the entry in column (4) occurring against each of them, the entry “5 ” shall be substituted;

(38) in Chapter 94, for the entry in column (4) occurring against sub-heading No. 9406.00, the entry “10 ” shall be substituted;

(39) in Chapter 95, in sub-heading Nos. 9501.00, 9502.00 and
9503.00, for the entry in column (4) occurring against each of them, the entry “Nil shall be substituted;

(40) in Chapter 96,-

(i) in sub-heading Nos. 9603.00, 9609.00 and 9615.00, for the entry in column (4) occurring against each of them, the entry “Nil” shall be substituted;

(ii) in sub-heading No. 9617.00, for the entry in column (4), the entry “10 ” shall be substituted.

55.PART II
———————————————————————
Heading Sub-heading Description of Goods Rate of duty
No. No.
———————————————————————
(1) (2) (3) (4)
———————————————————————
In the Schedule to the Central Excise Tariff Act,

(1) in Chapter 19, in heading No. 19.01, for sub-heading No.
1901.90 and the entries relating thereto, the following sub-headings and die entries shall be substituted, namely:-

– Other.

1901.91 – Malt extract 20

1901.92 – Food preparations containing malt or malt 20

extract or cocoa powder in any proportion

1901.99 – Other Nil”;

(2) in Chapter 21, in heading No. 21.08, for sub-heading No.
2108.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:-

– Other.

2108.91 – Not bearing a brand name Nil

21108.99 – Other 20 “;

(3) in Chapter 22, for the heading Nos. 22.01 and 22.02 and the entries relating thereto, the following shall be substituted, namely:-

“22.01 WATERS, INCLUDING NATURAL
OR ARTIFICIAL MINERAL WATERS
AND AERATED WATERS, NOT
CONTAINING ADDED SUGAR OR
OTHER SWEETENING MATTER
NOR FLAVOURED; ICE

– Waters, including natural or artificial mineral waters:

2201.11 – Not bearing a brand name Nil

2201.19 – Other 15

2201.20 – Aerated waters 40

2201.90 – Other Nil

22.02 WATERS, INCLUDING MINERAL WATERS AND
AERATED WATERS, CONTAINING ADDED SUGAR
OR OTHER SWEETENING MATTER OR
FLAVOURED; OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF
HEADING NO. 20.01.- Waters, including mineral waters:

2202.11 – Not bearing a brand name

2202.19 – Other 15

2202.20 – Aerated waters 40

2202.30 – Soya milk, whether or not sweetened or Nil flavoured, and fruit pulp based drinks
– Other:

2202.91 – Not bearing a brand name Nil

2202.99 – Other 10 “;

(4) in Chapter 24,-

(i) for heading No. 24.01 and the entries relating thereto, the following shall be substituted, namely:-

“24.01 UNMANUFACTURED TOBACCO; TOBACCO REFUSE

2401.10 – Not bearing a brand name Nil

2401.90 – Other 40

(ii) for heading No. 24.03 and the entries relating thereto, the following shall be substituted, namely:-

“24.03 CIGARETTES AND CIGARILLOS OF
TOBACCO OR OF TOBACCO SUBSTITUTES

– Cigarettes of tobacco:

2403.11 – Other than filter cigarettes, of length not Rs. 51 per exceeding 60 millimeters thousand

2403.12 – Other than filter cigarettes, Rs. 214 per of length exceeding 60 mill-
imetres but not exceeding thousand
70 millimeters
———————————————————————

56.———————————————————————
(1) (2) (3) (4)
———————————————————————

2403.13 – Filter cigarettes of length
(including the Rs. 292 per length of the filter, the thousand length of filter being 11.millimeters or its actual length, whichever is more) not exceeding
70 millimeters

2403.14 – Filter cigarettes of length
(including the Rs.544 per length of the filter, the thousand length of filter being
11 millimeters or its actual length, whichever is more)
exceeding 70 millimeters but not exceeding 75 millimeters

2403.15 – Filter cigarettes of length
(including the Rs. 728 per length of the filter, the thousand length of filter being 11.millimeters or its actual length, whichever is more)
exceeding 75 millimeters but not exceeding 85 millimeters

2403.19 – Other Rs. 1000 per thousand

2403.20 – Cigarettes of tobacco substitutes Rs.1000 per thousand

Cigarillos:

2403.31 – Of tobacco Nil

2403.32 – Of tobacco substitutes Nil”;

(iii) for heading No. 24.04 and the entries relating thereto, the following shall be substituted, namely:-

“24.04 OTHER MANUFACTURED TOBACCO AND MANU-
FACTURED TOBACCO SUBSTITUTES; HOMO-
GENISED OR RECONSTITUTED TOBACCO;
TOBACCO EXTRACTS AND ESSENCES

2404.10 Smoking mixtures for pipes and cigarettes 225

2404.20 Cut tobacco Rs.50 per
Kilogram
– Biris:

2404.31 – Other than paper rolled biris, manufactured without Rs.3.85 per the aid of machines thousand

2404.39 – Other Rs.8.60 per thousand

2404.40 – Chewing tobacco and preparations 40
containing chewing tobacco

2404.50 – Snuff of tobacco and preparations containing snuff of 40
tobacco in any proportion

– Other:

2404.91 – Not bearing a brand name Nil

2404.99 – Other 40 “;

(5) in Chapter 27. after sub-heading No. 2710.14 and the entries relating thereto, the following sub-heading and the entries relating thereto shall be inserted, namely:-

“2710.15 Natural Gasoline Liquid 15 ;

(6) in Chapter 28,-

(i) for heading No. 28.04 and the entries relating thereto, the following shall be substituted, namely:-

“28.04 HYDROGEN RARE GASES AND OTHER NON-METALS

– Oxygen (including liquified or solidified gas):

2804.11 – Medicinal grade 5

2804.19 – Other 20

2804.90 – Other 20 “;

(ii) for heading No. 28.33 and the entries relating thereto, the following shall be substituted, namely:-

`28.33 SULPHATES; ALUMS; PEROXOSULPHATES
(PERSULPHATES)

2833.10 – Copper Sulphate 10

2833.20 – Agricultural grade zinc sulphate Nil intended for use as micronutrient

2833.90 – Other 20 “;
———————————————————————

57.———————————————————————
(1) (2) (3) (4)
———————————————————————

(iii) for heading No. 28.47 and the entries relating thereto, the following shall be substituted, namely:-

“28.47 – HYDROGEN PEROXIDE,WHETHER OR NOT
SOLIDIFIED WITH UREA

– Hydrogen peroxide:

2847.11 – Medicinal grade 5

2847.19 – Other 20

2847.90 – Other 20 “;

(iv) for heading No. 2851 and the entries relating thereto, the following shall be substituted, namely:-

“28.51 OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED
OR CONDUCTIVITY WATER AND WATER OF SIMILAR
PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES
HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS

2851.10 – Compressed air Nil 2851.90 Other 20 “;

(7) in Chapter 29, for heading No. 29.25 and the entries relating thereto, the following shall be substituted, namely:-

“29.25 CARBOXYAMIDE-FUNCTION COMPOUNDS (INCLUDING
SACCHARIN AND ITS SALTS)AND IMINE-FUNCTION
COMPOUNDS

2925.10 – Saccharin and its salts 10

2925.90 – Other 20 “;

(8) in Chapter 30, in heading No. 30.03, for sub-heading No.
3003.30 and the entries relating thereto, the following subheadings and the entries shall be substituted, namely-

– Medicaments, including those used in
Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems:

3003.31 – Manufactured exclusively in accordance Nil with the formulae described in the authoritative books specified in the
First Schedule to the Drugs and Cosmetics
Act, 1940 (23 of 1940) or Homoeopathic
Pharmacopoeia of India or the United
States of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or Pharmacopoeia

3003.32 – Medicaments (including veterinary Nil medicaments) used in Bio-chemic system and not bearing a brand name

3003.39 – Other 10 “;

(9) in Chapter 33,-

(i) for sub-heading No. 3305.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:-

– Other:

3305.91 – Hair fixer 20

3305.99 – Other 40 “;

(ii) for heading No. 33.06 and the entries relating thereto, the following shall be substituted, namely:-

“33.06 PREPARATIONS FOR ORAL OR DENTAL HYGEINE, INCLUDING DENTIFRICES (FOR EXAMPLE, TOOTH
PASTE AND TOOTH POWDER)AND DENTURE FIXATIVE
PASTES AND POWDERS

3306.10 – Tooth powder and tooth paste 10

3306.90 – Other 20 “;

(iii) for sub-heading No. 3307.30 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:-

– Perfumed bath salts and other bath preparations:

3307.31 – Bath oil (thailam) 20

3307.39 – Other 40

———————————————————————

58.———————————————————————
(1) (2) (3) (4)
———————————————————————

(10) in Chapter 34,-

(i) for sub-heading No. 3401.10 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:-

– Soap in any form:

3401.11 – Soap, other than for toilet use, 10
or not containing medicament or disinfectant

3401.12 – Soap, in or in relation to the Nil manufacture of which, no process has been carried on with the aid of power or of steam for heating

3401.19 – Other 20 “;

(ii) for heading No. 34.03 and the entries relating thereto, the following shall be substituted, namely:-

“34.03 LUBRICATING PREPARATIONS (INCLUDING CUTTING-
OIL PREPARATIONS, BOLT OR NUT RELEASE
PREPARATIONS, ANTI-RUST OR ANTI-CORROSION
PREPARATIONS AND MOULD RELEASE PREPARATIONS
BASED ON LUBRICANTS) AND PREPARATIONS OF A
KIND USED FOR THE OIL OR GREASE TREATMENT OF
TEXTILE MATERIALS, LEATHER, FUR SKINS OR
OTHER MATERIALS, BUT EXCLUDING PREPARATIONS
CONTAINING, AS BASIC CONSTITUENTS, 70 OR
MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS
OBTAINED FROM BITUMENOUS MINERALS

3403.10 – Lubricating preparations (including cutting-oil 15
preparations, bolt or nut release preparations, anti-rust or anti-
corrosion preparations and mould release preparations based on lubricants)

3403.90 – Other 20 “;

(iii) for heading No. 34.06 and the entries relating thereto, the following shall be substituted, namely:-

“34.06 CANDLES, TAPERS AND THE LIKE

3406.10 – Candles Nil

3406.90 – Other 20 “;

(11) in Chapter 38, for heading No. 38.08 and the entries relating thereto, the following shall be substituted, namely:-

“38.08 INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES, ANTI-SPROUTING PRODUCTS AND
PLANT GROWTH REGULATORS, DISINFECTANTS AND
SIMILAR PRODUCTS, PUT UP IN FORMS OR
PACKINGS FOR RETAIL SALE OR AS PREPARATIONS
OR ARTICLES (FOR EXAMPLE, SULPHUR-TREATED
BANDS, WICKS AND CANDLES, AND FLY-PAPERS)

3808.10 – Insecticides, fungicides, herbicides, 10
weedicides and pesticides

3808.20 – Plant growth regulators 10

3808.90 – Other 20 “;

(12) in Chapter 39, for heading No. 39.16 and the entries relating thereto, the following shall be substituted, namely:-

“39.16 MONOFILAMENT OF WHICH ANY CROSS-SECTIONAL
DIMENSION EXCEEDS 1 MM, RODS, STICKS AND
PROFILE SHAPES, WHETHER OR NOT SURFACE-
WORKED BUT NOT OTHERWISE WORKED, OF
PLASTICS

3916.10 – Plastic canes Nil

3916.90 – Other 25 “;

(13) in Chapter 40, for heading No. 40.05 and the entries relating thereto, the following shall be substituted, namely:-

“40.05 4005.00 – COMPOUNDED RUBBER, UNVULCANISED,IN 20 “;
PRIMARY FORMS OR IN PLATES, SHEETS OR
STRIP,OTHER THAN THE FORMS AND ARTICLES
OF UNVULCANISED RUBBER DESCRIBED IN
HEADING No. 40.06.———————————————————————

59.———————————————————————
(1) (2) (3) (4)
———————————————————————

(14) in Chapter 44, for heading No. 44.04 and the entries relating thereto, the following shall be substituted, namely:-

“44.04 VENEER SHEETS AND SHEETS FOR PLYWOOD
(WHETHER OR NOT SLICED) AND OTHER
WOOD SAWN LENGTHWISE, SLICED OR
PEELED, WHETHER OR NOT PLANED, SANDED
OR FINGER-JOINTED, OF A THICKNESS NOT
EXCEEDING 6 M.M.

4404.10 – Veneer sheets, for match boxes and match splints Nil

4404.90 – Other 20 “;

(15) in Chapter 48, for heading No. 48.19 and the entries relating thereto, the following shall be substituted, namely:-

“48.19 CARTONS (INCLUDING FLATTENED OR FOLDED
CARTONS), BOXES (INCLUDING FLATTENED OR
FOLDED BOXES),CASES, BAGS AND OTHER PACKING
CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE
WADDING OR WEBS OF CELLULOSE FIBRES, WHETHER IN ASSEMBLED OR UNASSEMBLED
CONDITION; BOX FILES, LETTER TRAYS, AND
SIMILAR ARTICLES, OF PAPER OR PAPERBOARD
OF A KIND USED IN OFFICES, SHOPS OR THE
LIKE

– Cartons, boxes, cases, bags and other packing containers :

4819.11 – Cations, boxes, containers and cases, Nil intended for the packing of match sticks

4819.12 – Cartons, boxes, containers and cases, Nil of corrugated paper or paperboard

4819.19 – Other 10

4819.90 – Other 20 ”

(16) in Chapter 51, in heading No. 51.06, for sub-heading Nos.
5106.11, 5106.12 and 5106.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:-

– In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power:

5106.11 – Yam of waste wool including shoddy 5
and garmetted stock of wool

5106.12 – Other yam containing 85 or more 10
by weight of wool

5106.13 – Other yam containing less than 85 by weight of wool 10

5106.90 – Other Nil,

(17) in Chapter 57, for heading Nos. 57.01, 57.02, 57.03, 57.04.and 57.05 and the entries relating thereto, the following shall be substituted, namely:-

“57.01 5701.00 HAND-MADE CARPETS WHETHER OR NOT ANY Nil
MACHINES HAVE BEEN USED TO ACHIEVE
BETTER FINISH DURING PRE-WEAVING OR
POST-WEAVING OPERATIONS

57.02 CARPETS AND OTHER TEXTILE FLOOR COVERINGS
(OTHER THAN THOSE OF HEADING No. 57.01), KNOTTED, WOVEN, TUFTED, OR FLOCKED, WHETHER OR NOT MADE UP

– In or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines:

5702.11 – Of coconut fibres (coir) Nil

5702.12 – Of jute 5

5702.19 – Other 30

5702.90 – Other Nil

57.03 OTHER CARPETS AND OTHER TEXTILE FLOOR
COVERINGS, WHETHER OR NOT MADE UP

5703.10 – Of coconut fibres (coir) Nil

5703.20 – Of jute 5

5703.90 – Other 30 ”

———————————————————————

60

———————————————————————
(1) (2) (3) (4)
———————————————————————

(18) in Chapter 58, for heading No. 58.08, and the entries, relating thereto, the following shall be substituted, namely:-

“58.08 BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS
IN THE PIECE,WITHOUT EMBROIDERY, OTHER THAN
KNITTED OR CROCHETED TASSELS, POMPONS AND
SIMILAR ARTICLES

5808.10 – Not subjected to any process Nil

5808.90 – Other 15 “;

(19) in Chapter 59, in heading No. 59.07, for sub-heading No.
5907.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:-

“5907.30 – Other, in or in relation to the manufacture of which no Nil process is ordinarily carried on with the aid of power

5907.90 – Other 30 “;

(20) in Chapter 63, for heading No. 63.07 and the entries relating thereto, the following shall be substituted, namely:-

“63.07 – OTHER MADE-UP ARTICLES NOT ELSEWHERE
SPECIFIED

6307.10 – Indian National Flag Nil

6307.90 – Other 10 “;

(21) in Chapter 70, in heading No. 70.11 for sub-heading No.
7011.10 and the entries relating thereto, the following sub-heading and the entries shall be substituted. namely:-

“7011.10 – Glasses for corrective spectacles Nil”;
and flint buttons

(22) in Chapter 73,-

(i) for heading No. 73.19 and the entries relating thereto, the following shall be substituted namely:-

“73.19 SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS, AND
SIMILAR ARTICLES, FOR USE IN THE HAND, OF
IRON STEEL; SAFETY PINS AND OTHER PINS OF
IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR
INCLUDED

7319.10 – Sewing Needles Nil,

7319.90 – Other 15 “;

(ii) for heading No. 73.23 and the entries relating thereto, the following shall be substituted, namely:-

`73.23 TABLE, KITCHEN OR OTHER HOUSEHOLD
ARTICLES AND PARTS THEREOF, OF IRON
OR STEEL; IRON OR STEEL WOOL;
POT SCOURERS AND SCOURING OR POLI-
SHING PADS, GLOVES AND THE LIKE OF
IRON OR STEEL

7323.10 – Pressure Cookers 10

7323.90 – Other 15 “;

(23) in Chapter 76, for heading No. 76.15 and the entries relating thereto, the following shall be substituted, namely:-

`76.15 TABLE, KITCHEN OR OTHER HOUSEHOLD
ARTICLES AND PARTS THEREOF, OF ALUMINIUM;
POT SCOURERS AND SCOURING OR POLISHING
PADS, GLOVES AND THE LIKE, OF ALUMINIUM;
SANITARY WARE AND PARTS THEREOF, OF
ALUMINIUM

7615.10 – Table, Kitchen or other household articles 15
and parts thereof, pot scourers and scouring or polishing pads, gloves and the like

7615.20 – Pressure Cookers 10

7615.30 – Sanitary ware and parts there of 15 “;

(24) in Chapter 84,-

(i) in heading No. 84.13, for sub-heading Nos. 8413.10 and
8413.90 and the entries relating thereto,

———————————————————————

61.———————————————————————
(1) (2) (3) (4)
———————————————————————

the following sub-headings and the entries shall be substituted, namely:-

– Power driven pumps primarily designed for handling water:

8413.11 – Centrifugal pumps (horizontal or vertical) Nil

8413.12 – Deep tube-well turbine pumps Nil

8413.13 – Submersible pumps Nil

8413.14 – Axial flow and mixed flow vertical pumps Nil

8413.19 – Other 10

8413.20 – Hand pumps Nil

8413.80 – Other 10

Parts :

8413.91 – Of hand pumps for handling water Nil

8413.99 – Other 15 “;

(ii) in heading No. 84.14, for sub-heading Nos. 8414.10, 8414.20,
8414.80, 8414.91 and 8414.99 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:-

“8414.10 – Bicycle Pumps Nil

8414.20 – Hand Pumps Nil

8414.30 – Gas compressors of a kind used in refrigerating 40
and air-conditioning appliances and machinery

8414.40 – Electric fans 10

8414.80 – Other 10

– Parts and accessories

8414.91 – Of goods covered by sub-heading No.
8414.10 Nil

8414.92 – Of goods covered by sub-heading No.
8414:30 40

8414.99 – Other 15 “;

(iii) for heading No. 84.18 and the entries relating thereto, the following shall be substituted, namely:-

“84.18 REFRIGERATORS, FREEZERS AND OTHER
REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER
THAN AIR-CONDITIONING MACHINES OF
HEADING No. 84.15.8418.10 – All goods other than parts 20

8418.90 – Parts 40 “;

(iv) for heading No. 84.19 and the entries relating thereto, the following shall be substituted, namely:-

“84.19 MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED, FOR THE
TREATMENT OF MATERIALS BY A PROCESS
INVOLVING A CHANGE OF TEMPERATURE SUCH AS
HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY
OR PLANT OF A KIND USED FOR DOMESTIC
PURPOSES; INSTANTANEOUS OR STORAGE WATER
HEATERS, NON ELECTRIC

8419.10 – Refrigeration or air-conditioning machinery 40

8419.80 – Other 10

– Parts:

8419.91 – Of goods covered by sub-heading No.
8419.10 40

8419.99 – Other 15 “;

(v) in heading No. 84.22, for sub-heading No. 8422.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely :-

“8422.80 – Other 10

8422.90 – Parts 15 “;

(vi) in heading No. 84.24, for sub-heading Nos. 8424.10 and
8424.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely :-

“8424.10 – Mechanical appliances of a kind used in Nil agriculture or horticulture

8424.80 – Other 10

Parts

8424.91 – Of goods covered by sub-heading No.
8424.10 Nil

8424.99 – Other 15 “;

———————————————————————

62.———————————————————————
(1) (2) (3) (4)
———————————————————————

(vii) for heading No. 84.28 and the entries relating thereto, the following shall be substituted, namely :-

“84.28 OTHER LIFTING, HANDLING, LOADING OR
UNLOADING MACHINERY (FOR EXAMPLE, LEFTS, ESCALATORS, CONVEYORS, TELEFERICS)

8428.10 – Lifts and escalators 15

8428.90 – Other 10 “;

(viii) for heading No. 84.69 and the entries relating thereto, the following shall be substituted, namely :-

“84.69 TYPEWRITERS AND WORD-PROCESSING MACHINES

8469.10 – Braille typewriters Nil

8469.90 – Other 15 “;

(ix) in heading No. 84.81, for sub-heading Nos. 8481.10, 8481.80,
8481.91 and 8481.99 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely :-

“8481.10 – Expansion valves and Solenoid valves for refrigerating and 40

air-conditioning appliances and machinery

8481.20 – Bicycle valves Nil

8481.80 – Other 15

Parts :

8481.91 – Of goods covered by sub-heading No. 848.1.10 40

8481.92 – Of goods covered by sub-heading No.
8481.20 Nil

8481.99 – Other 15 “;

(25) in Chapter 85,-

(i) for heading No. 85.24 and the entries relating thereto, the following shall be substituted, namely

“85.24 RECORDS, TAPES AND OTHER RECORDED MEDIA FOR
SOUND OR OTHER SIMILARLY RECORDED INCLUDING
MATRICES AND MASTERS FOR THE PRODUCTION OF
RECORDS, BUT EXCLUDING PRODUCTS OF CHAPTER
37.8524.10 – Gramophone records 15

8524.20 – Computer software Nil

– Magnetic tapes :

8524.31 – Audio tapes in any form 20

8524.32 – Audio cassettes Nil

8524.33 – Video tapes in any form 20

8524.34 – Video cassettes 20

8524.39 – Other 20

8524.40 – Magnetic discs 20

8524.90 – Other 20 “;

(ii) for heading No. 85.43 and the entries relating thereto, the following shall be substituted, namely :-

“85.43 – ELECTRICAL MACHINES AND APPARATUS, HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED
OR INCLUDED ELSEWHERE IN THIS CHAPTER

8543.10 – Machinery for the production of a commodity 10

8543.90 – Other 20 “;

(iii) for heading No. 85.44 and the entries relating thereto, the following shall be substituted, namely :-

“85.44 INSULATED (INCLUDING ENAMELLED OR ANODISED)
WIRE, CABLE (INCLUDING CO-AXIAL CABLE)
AND OTHER INSULATED ELECTRIC CONDUCTORS, WHETHER OR NOT FITTED WITH CONNECTORS;
OPTICAL FIBRE CABLES, MADE UP OF
INDIVIDUALLY SHEATHED FIBRES, WHETHER OR
NOT ASSEMBLED WITH ELECTRIC CONDUCTORS OR

FITTED WITH CONNECTORS

8544.10 – Fibre optic cables 20

8544.90 – Other 25 “;

———————————————————————

63.———————————————————————
(1) (2) (3) (4)
———————————————————————

(26) in Chapter 87,-

(i) for heading Nos. 87.01, 87.02 and 87.03 and the entries relating thereto, the following shall be substituted, namely:-

“87.01 TRACTORS (OTHER THAN TRACTORS
OF HEADING NO. 87.09)

8701.10 – Tractors of engine capacity not exceeding
1800cc Nil

8701.90 – Other 10

87.02 MOTOR VEHICLES PRINCIPALLY DESIGNED
FOR THE TRANSPORT OF MORE THAN SIX
PERSONS, EXCLUDING THE DRIVER

8702.10 – Motor vehicles principally designed for the transport of 20
more than six persons, but not more than twelve persons, excluding the driver

8702.90 – Other 15

87.03 8703.00 – MOTOR CARS AND OTHER MOTOR 40 “;
VEHICLES PRINCIPALLY DESIGNED
FOR THE TRANSPORT OF NOT MORE
THAN SIX PERSONS, EXCLUDING THE
DRIVER, INCLUDING RACING CARS

(ii) in heading No. 87.06, for sub-heading Nos. 8706.10 and
8706.20 and the entries relating thereto, the following sub-headings and the entires shall be substituted, namely :-

– For the vehicles of heading No. 87.01.8706.11 – For the vehicles of sub-heading No.
8701.10 Nil

8706.19 – For the vehicles of sub-heading No.
8701.90 10

– For the vehicles of heading No. 87.02:

8706.21 – For the vehicles of sub-heading No.
8702.10 20

8706.29 – For the vehicles of sub-heading No.
8702.90 15 “;

(iii) for heading No. 87.11 and the entries relating thereto, the following shall be substituted, namely:-

“87.11 MOTORCYCLES (INCLUDING SCOOTERS AND MOPEDS)
AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; SIDE-CARS

8711.10 – Two-wheeled motor vehicles of engine capacity not exceeding 15 75 cubic centimetres

8711.20 – Two.-wheeled motor vehicles of engine capacity exceeding 25
75 cubic centimetres

8711.30 – Side-cars 15

8711.90 – Other 25 “;

(27) in Chapter 90,-

(i) for heading No. 90.01 and the entries relating thereto, the following shall be substituted, namely:-

“90.01 OPTICAL FIBRES AND OPTICAL FIBRE
BUNDLES; OPTICAL FIBRE CABLES
OTHER THAN THOSE OF HEADING NO. 85.44;
SHEETS AND PLATES OF POLARISING
MATERIAL; LENSES (INCLUDING CONTACT
LENSES), PRISMS, MIRRORS AND OTHER OPTICAL
ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS
NOT OPTICALLY WORKED

9001.10 – Spectacle lenses, intraocular lenses and contact lenses Nil

9001.90 – Other 20 “;

(ii) for heading No. 90.17 and the entries relating thereto, the following shall be substituted, namely :-

“90.17 DRAWING, MARKING-OUT OR MATHEMATICAL
CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTINGMACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC
CALCULATORS); INSTRUMENTS
FOR MEASURING LENGTH, FOR USE IN THE HAND
(FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECIFIED OR
INCLUDED ELSEWHERE IN THIS CHAPTER

9017.10 – Drawing and mathematical instruments Nil

9017.90 – Other 10 “;
———————————————————————

64.———————————————————————
(1) (2) (3) (4)
———————————————————————

(28) in Chapter 9 1, for heading Nos. 9 1.01 and 91.02 and the entries relating thereto, the following shall be substituted, namely:-

“91.01 – WRIST-WATCHES, POCKET-WATCHES AND OTHER
WATCHES, INCLUDING STOP-WATCHES, WITH CASE
OF PRECIOUS METAL OR OF METAL CLAD WITH
PRECIOUS METAL

9101.10 – Braille watches Nil

9101.90 – Other 10

91.02 WRIST-WATCHES, POCKET-WATCHES AND OTHER
WATCHES, INCLUDING STOP-WATCHES, OTHER
THAN THOSE OF HEADING NO. 91.01.9102.10 – Braille watches Nil

9102.90 – Other 10 “;

(29) in Chapter 96, for heading No. 96.06 and the entries relating thereto, the following shall be substituted, namely:-

“96.06 BUTTONS, PRESS FASTENERS, SNAP-FASTENERS
AND PRESS-STUDS, BUTTON MOULDS AND OTHER
PARTS OF THESE ARTICLES; BUTTON BLANKS

9606.10 Buttons and button blanks Nil

9606.90 – Other 20 “.

———————————————————————

65.SCHE

(See section 83)

THE FOURTH SCHEDULE

(See section 83)

PART I

In the First Schedule to the Additional Duties of Excise Act,-

(1) in sub-heading No. 1701.31, for the entry in column (4), the entry “Rs. 21 per quintal” shall be substituted;

(2) in sub-heading No. 1701.39, for the entry in column (4), the entry “Rs. 37 per quintal” shall be substituted;

(3) in sub-heading Nos. 5207.21, 5207.22, 5207.23 and 5207.29, for the entry in column (4), occurring against each of them, the entry “10 ” shall be substituted;

(4) in sub-heading Nos. 5208.21, 5208.22. 5208.23 and 5208.29, for the entry in column (4), occurring against each of them, the entry “10 shall be substituted;

(5) in sub-heading Nos. 5209.21, 5209.22, 5209.23 and 5209.29, for the entry in column (4), occurring against each of them, the entry ” 10 shall be substituted;

(6) in sub-heading Nos. 5406.21, 5406.22, 5406.23 and 5406.29, for the entry in column (4), occurring against each of them, the entry “10 shall be substituted;

(7) in sub-heading Nos. 5407.21, 5407.22, 5407.23 and 5407.29, for the entry in column(4),occurring against each of them, the entry”10 “shall be substituted;

(8) in sub-heading Nos. 5511.21, 5511.22, 5511.23 and 5511.29, for the entry in column(4),occurring against each of them, the entry”10 “shall be substituted;

(9) in sub-heading Nos. 5512.21, 5512.22, 5512.23 and 5512.29, for the entry in column (4), occurring against each of them, the entry “10 ” shall be substituted;

(10) in sub-heading Nos. 5513.21, 5513.22, 5513.23 and 5513.29, for the entry in column (4), occurring against each of them, the entry
“10 shall be substituted;

(11) in sub-heading Nos. 5514.21, 5514.22, 5514.23 and 5514.29, for the entry in column (4), occurring against each of them, the entry
“10 shall be substituted;

(12) in sub-heading Nos. 5801.22 and 5801.32, for the entry in column (4), occurring against each of them, the entry ” 10 shall be substituted;

(13) in sub-heading Nos. 5802.22, 5802.32 and 5802.52, for the entry in column (4), occurring against each of them, the entry “10
shall be substituted;

(14) in heading No. 58.04,-

(i) for the entry in column (3), the following entry shall be substituted, namely-

“LACE IN THE PIECE, IN STRIPS OR IN MOTIFS, OTHER
THAN FABRICS OF HEADING NO. 60.02”;

(ii) in sub-heading Nos. 5804.11 and 5804.12, for the entry in column (4), occurring against each of them, the entry “5 shall be substituted;

(15) in sub-heading Nos. 5901.10 and 5901.90, for the entry in column (4), occurring against each of them, the entry “5 ” shall be substituted;

(16) in sub-heading Nos. 6001.11, 6001.12, 6001.21, 6001.22,
6001.91 and 6001.92, for the entry in column (4), occurring against each of them, the entry ” 10 ” shall be substituted;

66.(17) in sub-heading Nos. 6002.10 and 6002.20, for the entry in column (4), occurring against each of them, the entry “Nil” shall be substituted;

(18) in sub-heading Nos. 6002.30, 6002.42, 6002.43, 6002.92 and
6002.93, for the entry in column (4), occurring against each of them, the entry “10 ” shall be substituted;

67.PART III
———————————————————————
Heading Sub-heading Description of goods Rate of additional duty
No. No.
———————————————————————
(1) (2) (3) (4)
———————————————————————

In the First Schedule to the Additional Duties of Excise Act,-

(1) for heading No. 24.01 and the entries relating thereto, the following shall be substituted, namely-

“24.01 UNMANUFACTURED TOBACCO; TOBACCO
REFUSE

2401.10 – Not bearing a brand name Nil

2401.90 – Other 10 “;

(2) for heading No. 24.03 and the entries relating thereto, the following shall be substituted, namely:-

“24.03 – CIGARETTES AND CIGARILLOS OF TOBACCO

– Cigarettes of tobacco;

2403.11 – Other than filter cigarettes, of length not exceeding 60 millimetres Rs.24 per thousand

2403.12 – Other than filter cigarettes, of length exceeding 60 millimetres but Rs.101 per not exceeding 70 millimetres thousand

2403.13 – Filter cigarettes of length (including the length of the filter,the length Rs.138 per filter being 11 millimetres or thousand its actual length, whichever is more) not exceeding 70 millimetres

2403.14 – Filter cigarettes of length (including the length of the filter, the Rs.256 per length of filter being thousand
11 millimetres or its actual length, whichever is more) exceeding
70 millimetres but not exceeding
75 millimetres

2403.15 – Filter cigarettes of length (including the length of the filter, Rs.342 per the length of filter being thousand
11 millimetres or its actual length, whichever is more)
exceeding 75 millimetres but not exceeding 85 millimetres

2403.19 – Other Rs.350 per thousand

– Cigarillos:

2403.31 – Of tobaco Nil”;

(3) for heading No. 24.04 and the entries relating thereto, the following shall be substituted, namely:-

`24.04 OTHER MANUFACTURED TOBACCO

2404.10 – Smoking mixtures for pipes and 75
cigarettes

2404.20 – Cut tobacco Nil

– Biris:

2404.31 – Other than paper rolled biris, manufactured Rs.1.15 per without the aid of machines thousand

2404.39 – Other Rs.2.50 per thousand

2404.40 – Chewing tobacco and preparations 10
containing chewing tobacco

2404.50 – Snuff of tobacco and preparations 10
containing snuff of tobacco in any proportion

– Other

2404.91 – Not bearing a brand name Nil

2404.99 – Other 10 ”

68.SCHE

(See section 84)

THE FIFTH SCHEDULE

(See section 84)

In the Schedule to the Additional Duties of Excise (Textiles and
Textile Articles) Act,against S. No. 7, for the entry in column (2), the following shall be substituted, namely-