TaxTMI 
TaxTMI 
THE FIFTH SCHEDULE [See section 87 (b)]
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.... (b) in the entry in column (2) occurring after the entry against tariff item 0303 19 00, for the words and bracket "carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobroma spp.", the words and brackets "carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)" shall be substituted; (c) in the entry in column (2) occurring against tariff item 0303 25 00,- (i) for the words "Cyprinus carpio, Carassius carassius", the words "Cyprinus spp., Carassius spp." shall be substituted; (ii) for the word "Megalobroma", the word "Megalobrama" shall be substituted; (d) in the entry in column (2) occurring against tariff item 0303 31 00, for the word "hippoglossidae", the word "hippoglossoides" shall be substituted; (e) in the entry in column (2) occurring after the entry against tariff item 0303 49 00, for the words and brackets "scads (....
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....OWDER", the words "DEGELATINISED; POWDER" shall be substituted; (6) in Chapter 7,- (i) in Note 2, for the words "Majorana hartensis", the words "Majorana hortensis" shall be substituted; (ii) in the entry in column (2) occurring against heading 0705, for the word "LACTUCASATIVA", the words "LACTUCA SATIVA" shall be substituted; (iii) for tariff item 0709 93 00 and the entries relating thereto, the following shall be substituted, namely:- "0709 93 - - Pumpkins, squash and gourds (Cucurbita spp.): 0709 93 10 - - - Pumpkins kg. 30% 20% 0709 93 20 - - - Squash kg. 30% 20% 0709 93 30 - - - Bitter gourd kg. 30% 20% 0709 93 40 - - - Bottle gourd kg. 30% 20% 0709 93 50 - - - Snake gourd kg. 30% 20% 0709 93 60 - - - Coccinia (Kundru) kg. 30% 20% 0709 93 90 - - - Other kg. 30% 20%"; (iv) for tariff item 0709 99 20 and the entries relating thereto, the following shall be substituted, namely:- "0709 99 30 - - - Okra/lady finger (Bhindi) kg. 30% 20%"; (v) for tariff item 0713 10 00 and the entr....
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.... flour kg. 30% - 1102 90 22 - - - - White rice flour kg. 30% - 1102 90 29 - - - - Other kg. 30% -"; (11) in Chapter 12, in the entry in column (2) occurring against heading 1212, for the words "Ci-chorium intybus sativum", the words "CICHORIUM INTYBUS SATIVUM" shall be substituted; (12) in Chapter 15,- (i) for the entry in column (2) occurring against tariff item 1512 19 30, the following shall be substituted, namely:- "- - - Safflower oil, edible grade"; (ii) for the entry in column (2) occurring against tariff item 1512 19 40, the following shall be substituted, namely:- "- - - Safflower oil, non-edible grade"; (13) in Chapter 21, in the entry in column (2) occurring against heading 2103, for the words "THEREFOR, MIXED", the words "THEREFOR; MIXED" shall be substituted; (14) in Chapter 22,- (i) in Note 1, in clause (a), for the words "products falling thereunder", the words "products of this Chapter" shall be substituted; (ii) in the entry in column (2) occurring against tariff item 2206 00 00, for the words "MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES", the wo....
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....10 12 29 - - - - Full range naphtha kg. 10% - - - - Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745: 2710 12 31 - - - - Solvent 60/80 kg. 10% - 2710 12 32 - - - - Solvent 50/120 kg. 10% - 2710 12 39 - - - - Solvent 145/205 kg. 10% - - - - Motor gasoline conforming to standard IS 2796, IS 17021 or IS 17076: 2710 12 41 - - - - Motor gasoline conforming to standard IS 2796 kg. 10% - 2710 12 42 - - - - E 20 fuel conforming to standard IS 17021 kg. 10% - 2710 12 49 - - - - M15 fuel conforming to standard IS 17076 kg. 10% - 2710 12 50 - - - Aviation gasoline conforming to standard IS 1604 kg. 10% - 2710 12 90 - - - Other kg. 10% - 2710 19 - - Other: 2710 19 20 - - - Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745 kg. 10% - - - - Kerosene intermediate and oils obtained from kerosene intermediate: ....
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....l, mineral oil for cosmetic industry, transformer oil: 2710 19 81 - - - - Cutting oil conforming to standard IS 1115 kg. 10% - 2710 19 82 - - - - Cutting oil (neat) conforming to standard IS 3065 kg. 10% - 2710 19 83 - - - - Hydraulic oil conforming to standard IS 3098 or IS 11656 kg. 10% - 2710 19 84 - - - - Industrial white oil conforming to standard IS 1083 kg. 10% - 2710 19 85 - - - - Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463 kg. 10% - 2710 19 86 - - - - Mineral oil for cosmetic industry conforming to standard IS 7299 kg. 10% - 2710 19 87 - - - - Jute batching oil conforming to standard IS 1758 kg. 10% - 2710 19 88 - - - - Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard kg. 10% - 2710 19 89 - - - - Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, ....
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....Chapter 29,- (i) in Note 5, in clause (C), in paragraph (1), for the words "compound; and", the word "compound;" shall be substituted; (ii) in Note 7, for the words "thioaldehydes anhydrides", the words "thioaldehydes, anhydrides" shall be substituted; (iii) after tariff item 2901 29 20 and the entries relating thereto, the following shall be inserted, namely:- "2901 29 30 - - - Dihydromyrcene kg. 10% - 2901 29 40 - - - Tetradecene kg. 10% -"; (iv) in heading 2902,- (a) for tariff item 2902 19 00 and the entries relating thereto, the following shall be substituted, namely:- "2902 19 - - Other: 2902 19 10 - - - Cyclopropyl actetylene kg. 10% - 2902 19 90 - - - Other kg. 10% -"; (b) after tariff item 2902 90 50 and the entries relating thereto, the following shall be inserted, namely:- "2902 90 60 - - - N-propyl benzene kg. 10% -"; (v) in heading 2904, tariff item 2904 10 40 and the entries relating thereto, shall be omitted; (vi) in heading 2905,- (a) after tariff item 2905 22 40 and the entrie....
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.... - - - 7-acetyl, 1,2,3,4,5,6,7,8-octahydro, 1,1, 6,7-tetra methyl Naphthalene / 1-(2,3,8,8-tetramethyl-1,2,3,4,5,6,7,8- octahydronaphthalen-2-yl) ethanone kg. 10% -"; (b) after tariff item 2914 79 20 and the entries relating thereto, the following shall be inserted, namely:- "2914 79 30 - - - Tri fluoro methyl acetophenone kg. 10% - 2914 79 40 - - - Chloro-4-(4-chloro phenoxy) acetophenone kg. 10% - 2914 79 50 - - - Dichloroacetophenone kg. 10% -"; (xi) in heading 2915,- (a) after tariff item 2915 39 60 and the entries relating thereto, the following shall be inserted, namely:- "2915 39 70 - - - Ortho tertiary butyl cyclohexyl acetate kg. 10% - 2915 39 80 - - - Para tertiary butyl cyclohexyl acetate kg. 10% -"; (b) for tariff item 2915 39 90 and the entries relating thereto, the following shall be substituted, namely:- "- - - Other: 2915 39 91 - - - - Methyl cyclohexyl acetate kg. 10% - 2915 39 92 - - - - Ethylene glycol mono ethyl ether acetate kg. 10% - 2915 39 99 - - - - Other ....
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....b) after tariff item 2918 19 10 and the entries relating thereto, the following shall be inserted, namely:- "2918 19 20 - - - Cholic acid kg. 10% - 2918 19 30 - - - Ricinoleic acid kg. 10% -"; (c) after tariff item 2918 23 30 and the entries relating thereto, the following shall be inserted, namely:- "2918 23 40 - - - Benzyl salicylate kg. 10% -"; (d) after tariff item 2918 30 40 and the entries relating thereto, the following shall be inserted, namely:- "2918 30 50 - - - Fluoro benzoyl butyric acid kg. 10% -"; (e) for tariff item 2918 99 00 and the entries relating thereto, the following shall be substituted, namely:- "2918 99 - - Other: 2918 99 10 - - - Sodium phenoxy acetate kg. 10% - 2918 99 20 - - - Methyl (E)-2-[2-(chloro methyl) phenyl]-3- methoxyacrylate kg. 10% - 2918 99 90 - - - Other kg. 10% -"; (xv) in heading 2920, for tariff item 2920 90 99 and the entries relating thereto, the following shall be substituted, namely:- "2920 90 00 - Other kg. 10% -"; (xvi) in heading 2921....
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....g. 10% -"; (xx) in heading 2933,- (a) for tariff item 2933 19 90 and the entries relating thereto, the following shall be substituted, namely:- "- - - Other: 2933 19 91 - - - - Fluoro-3-(difluoromethyl)-1-methyl-1h-pyrazole-4- carbonyl fluoride kg. 10% - 2933 19 99 - - - - Other kg. 10% -"; (b) tariff item 2933 39 17 and the entries relating thereto, shall be omitted; (c) after tariff item 2933 69 10 and the entries relating thereto, the following shall be inserted, namely:- "2933 69 20 - - - 4-[4,6-bis(2,4-dimethylphenyl)-1,3,5- triazine-2-yl]-1,3-benzenediol kg. 10% - 2933 69 30 - - - Tris(2-hydroxyethyl) isocyanurate kg. 10% - 2933 69 40 - - - Ethylhexyltriazone kg. 10% - 2933 69 50 - - - 2,4,6-tri(2,4-dyhydroxyl-3-methylphenyl)-1,3,5-triazine kg. 10% -"; (d) for tariff item 2933 79 00 and the entries relating thereto, the following shall be substituted, namely:- "2933 79 - - Other lactams : 2933 79 10 - - - N-methyl-2-pyrrolidone kg. 10% - 2933....
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....31, in Note 1, in clause (c), for the brackets, words, figures and letter "(other than optical elements weighing not less than 2.5 g. each, of heading 3824)", the brackets, words, figures and letter "(other than optical elements) weighing not less than 2.5 g. each, of heading 3824" shall be substituted; (22) in Chapter 32,- (i) in heading 3204, in the entry in column (2) occurring against sub-heading 3204 15, for the words "preparations thereon", the words "preparations based thereon" shall be substituted; (ii) in the entry in column (2) occurring against heading 3207, for the words "CERAMIC ENAMELLING", the words "CERAMIC, ENAMELLING" shall be substituted; (23) in Chapter 33,- (i) in heading 3301, for the entry in column (2) occurring after the entry against tariff item 3301 30 10, the following shall be substituted; "- - - Other:" (ii) in the entry in column (2) occurring against heading 3307, for the words "INCLUDED, PREPARED", the words "INCLUDED; PREPARED" shall be substituted; (24) in Chapter 34, in heading 3402,- (i) in the entry in column (2) occurring against heading 3402, for the brackets and words "(OTHER THA....
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....less than 0.94: 3901 40 10 - - - Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content kg. 10% - 3901 40 90 - - - Other kg. 10% - 3901 90 00 - Other kg. 10% -"; (ii) in heading 3904,- (a) for tariff items 3904 40 00 to 3904 50 10 and the entries relating thereto, the following shall be substituted, namely:- "3904 40 00 - Other vinyl chloride copolymers kg. 10% - 3904 50 - Vinylidene chloride polymers : 3904 50 10 - - - Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers kg. 10% -"; (b) for tariff item 3904 90 00 and the entries relating thereto, the following shall be substituted, namely:- "3904 90 - Other: 3904 90 10 - - - Chlorinated poly vinyl chloride (CPVC) resin kg. 10% - 3904 90 90 - - - Other kg. 10% -"; (iii) in heading 3906, for tariff items 3906 9....
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....p; - - - Polyamide -6,10 (Nylon-6,10): 3908 10 61 - - - - Flake (chip) kg. 10% - 3908 10 69 - - - - Other primary form kg. 10% - - - - Polyamide -6,12 (Nylon-6,12): 3908 10 71 - - - - Flake (chip) kg. 10% - 3908 10 79 - - - - Other primary form kg. 10% - 3908 90 00 - Other kg. 10% -"; (vi) in heading 3911, in the entry in column (2) occurring against sub-heading 3911 10, for the words "Petroleum resins, coumarone-indene", the words "Petroleum resins, coumarone, indene" shall be substituted; (vii) in heading 3920, for sub-heading 3920 91 and tariff items 3920 91 11 to 3920 91 19 and the entries relating thereto, the following shall be substituted, namely:- "- Of other plastics: 3920 91 - - Of poly (vinyl butyral): 3920 91 10 - - - Rigid, plain kg. 10% - 3920 91 20 - - - Flexible, plain kg. 10% - 3920 91 90 - - - Other kg. 10% -"; (28) in Chapter 40,- (i) in Note 5, in clause (B), in ....
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....r the entry in column (2) occurring against sub-heading 5502 90, the following shall be substituted, namely:- "- Other:"; (ii) in heading 5504, for tariff item 5504 10 00 and the entries relating thereto, the following shall be substituted, namely:- "5504 10 - Of viscose rayon: 5504 10 10 - - - Obtained from wood other than bamboo kg. 20% - 5504 10 20 - - - Obtained from bamboo kg. 20% - 5504 10 90 - - - Other kg. 20% -"; (35) in Chapter 56, in the entry in column (2) occurring against heading 5605, for the words "NOT GIMPED BEING TEXTILE YARN", the words "NOT GIMPED, BEING TEXTILE YARN" shall be substituted; (36) in Chapter 57,- (i) in heading 5701, for tariff item 5701 10 00, sub-heading 5701 90 and tariff items 5701 90 10 to 5701 90 20 and the entries relating thereto, the following shall be substituted, namely:- "5701 10 - Of wool or fine animal hair: 5701 10 10 - - - Hand-made m^2 25% - 5701 10 90 - - - Other m^2 25% - 5701 90 - Of other textile materials:  ....
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....n Act, 1956 (61 of 1956)."; (iii) in heading 6203,- (a) for tariff items 6203 29 00 to 6203 31 00 and the entries relating thereto, the following shall be substituted, namely:- "6203 29 - - Of other textile materials: - - - Of silk: 6203 29 11 - - - - Khadi u 25% or Rs. 145 per piece, whichever is higher - 6203 29 19 - - - - Other u 25% or Rs. 145 per piece, whichever is higher - 6203 29 90 - - - Other u 25% or Rs. 145 per piece, whichever is higher - - Jackets and blazers: 6203 31 - - Of wool or fine animal hair: 6203 31 10 - - - Khadi u 25% or Rs. 815 per piece, whichever is higher - 6203 31 90 - - - Other u 25% or Rs. 815 per piece, whichever is higher -"; (b) for tariff item 6203 39 10 and the entries relating thereto, the following shall be substituted, namely: "- - - Of silk: 6203 39 11 - - - - Khadi u 25% or Rs. 755 per piece, whichever is higher - 6203 39 19 ....
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.... - 6205 90 19 - - - - Other u 25% or Rs. 95 per piece, whichever is higher -"; (vi) in heading 6206, for tariff item 6206 30 00 and the entries relating thereto, the following shall be substituted, namely:- "6206 30 - Of cotton: 6206 30 10 - - - Handloom u 25% or Rs. 95 per piece, whichever is higher - 6206 30 90 - - - Other u 25% or Rs. 95 per piece, whichever is higher -"; (vii) in heading 6207, for tariff items 6207 19 90 to 6207 22 00 and the entries relating thereto, the following shall be substituted, namely:- "6207 19 90 - - - Other u 25% or Rs. 30 per piece, whichever is higher - - Night shirts and pyjamas: 6207 21 - - Of cotton: 6207 21 10 - - - Handloom u 25% - 6207 21 90 - - - Other u 25% - 6207 22 00 - - Of man-made fibres u 25% -"; (viii) in heading 6208, for tariff item 6208 21 00 and the entries relating thereto, the following shall be substituted, namely:- "6208 21 - - Of cotton: ....
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....ting thereto, the following shall be substituted, namely:- "6813 20 - Containing asbestos: 6813 20 10 - - - Brake lining and pads kg. 15% - 6813 20 90 - - - Asbestos friction materials kg. 15% - - Not containing asbestos : 6813 81 00 - - Brake linings and pads kg. 15% - 6813 89 00 - - Other kg. 15% -"; (42) in Chapter 70,- (i) in Sub-heading Note, for the figures "7013 91", the figures "7013 91 00" shall be substituted; (ii) in heading 7005, in the entry in column (2) occurring against sub-heading 7005 21, for the words and brackets "mass (body tinted) opacified", the words and brackets "mass (body tinted), opacified" shall be substituted; (iii) in the entry in column (2) occurring against heading 7018, for the words "JEWELLERY, GLASS", the words "JEWELLERY; GLASS" shall be substituted; (43) in Chapter 71,- (i) in heading 7103, for sub-heading 7103 10 and tariff items 7103 10 11 to 7103 99 90 and the entries relating thereto, the following shall be substituted, namely:- "7103 10 - Unworked or simpl....
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.... 7103 99 11 - - - - Yellow/golden/pink/red/green beryl c/k 10% - 7103 99 12 - - - - Chrysoberyl (including chrysoberyl cat's eye) c/k 10% - 7103 99 13 - - - - Alexandrite (including alexandrite cat's eye) c/k 10% - 7103 99 19 - - - - Other c/k 10% - - - - Precious or semi-precious stones of "Corundum" and "Feldspar" mineralogical species, other than "Ruby" and "Sapphire": 7103 99 21 - - - - Moonstone c/k 10% - 7103 99 29 - - - - Other c/k 10% - - - - Precious or semi-precious stones of "Garnet" and "Lazurite" mineralogical species: 7103 99 31 - - - - Garnet c/k 10% - 7103 99 32 - - - - Lapis-lazuli c/k 10% - 7103 99 39 - - - - Other c/k 10% - - - - Precious or semi-precious stones of "Prehnite" and "Quartz" mineralogical species: 7103 99 41 - - - - Prehnite c/k 10% - 7103 99 42 - - - - Agate c/k 10% - 7103 99 43 - - - - Aventurine c/k 10% - 7103 99 44 - - ....
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....bullets, iron and any other foreign material covered by ISRI code word 'Lake';clean muffled (popped) 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word 'Lamb' kg. 5% -"; (ii) in the entry in column (2) occurring against tariff item 7404 00 22, the portion beginning with the words "manganese bronze solids" and ending with the words "code word 'Lamb';" shall be omitted; (iii) for tariff item 7404 00 23 and the entries relating thereto, the following shall be substituted, namely:- "7404 00 24 - - - - Bronze scrap, including the following:manganese bronze solids covered ISRI code word 'Parch'; High lead bronze solids and borings covered by ISRI code word 'Elias' kg. 5% - 7404 00 25 - - - - Copper nickel scrap, including the following: new cupro nickel clips and solids covered by ISRI code word 'Dandy'; cupro nickel solids covered by ISRI code word 'Daunt'; soldered cupro-nickel solids covered by ISRI code word 'Delta'; cupro nickel spinnings, turnings, borings covered by ISRI code word 'Decoy'; kg. 5% -"; (47) in Chapter 75, in heading 7503, in the entry in column (2) occurring ag....