THE FIFTH SCHEDULE [See section 145 (i)]

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....Excise Act,-- (a) for S. Nos. 40 and 41 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely:-- S. No. Heading, sub-heading or tariff items Description ....

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....rted, namely:-- S. No. Heading, sub-heading or tariff items Description of goods (1) (2) (3) "81D. 8517 62 Wrist wearable devices (commonly known as smart watches)"; (d) against S.No. 100, i....