TENTH SCHEDULE [Section 73(a)(i)] - Amendment of First Schedule to the Central Excise Tariff Act

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....ding 151620 or 1517 90; or tariff item 15161000 or 151710 10 or 15171021 or 10 15171029"; (b) for the entry in column (4) occurring against tariff items 1501 00 00, 1502 00 10, 1502 00 20, 1502 00 30,1502 00 90, 1503 00 00, 1504 10 10, 1504 10 91, 1504 10 99, 1504 20 10, 1504 20 20, 1504 20 30, 1504 20 90,1504 30 00, 1505 00 10,1505 00 20, 1505 00 90, 1506 00 10, 1506 00 90 and 1516 10 00, the entry "5%" shall be substituted; (iii) in Chapter 16, for the entry in column (4) occurring against tariff items 1601 00 00, 1602 10 00, 1602 20 00, 160231 00, 16023200, 16023900, 160241 00, 16024200, 16024900, 16025000, 16029000, 160300 10, 1603 00 20, 1603 00 90, 1604 11 00, 1604 12 10, 1604 12 90, 1604 13 10, 1604 13 20, 1604 14 10, 1604 14 90, 1....

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.... 40, 2704 00 90, 2706 00 10 and 2706 00 90, the entry "5%" shall be substituted; (ix) in Chapter 30, for the entry in column (4) occurring against tariff items 3002 20 11, 3002 20 12, 3002 20 13, 3002 20 14, 3002 20 15, 3002 20 16, 3002 20 17, 3002 20 18, 3002 20 19, 3002 20 21, 3002 20 22, 3002 20 23, 3002 20 24, 3002 20 29, 3002 30 00, the entry "5%" shall be substituted (x) in Chapter 32, for the entry in column (4) occurring against tariff items 3215 90 10 and 3215 90 20, the entry "5%" 40 shall be substituted; (xi) in Chapter 38, for the entry in column (4) occurring against tariff item 3824 50 10, the entry "5%" shall be substituted; (xii) in Chapter 39, for the entry in column (4) occurring against tariff items 3916 10 20, 3916 2....

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....Notes shall be inserted, namely:-- 4. In relation to products of this Chapter, affixing a brand name on the product, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture". 5. In relation to products of this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any i....