AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
THE FIFTH SCHEDULE [See section 88(b)]
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....ituted; (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 brack....
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....g against heading 0506, for the words "DEGELATINISED POWDER", 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) ....
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....e following shall be inserted, namely:- "- - - Rice flour: 1102 90 21 - - - - Brown rice 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 en....
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....nbsp; - - - Naphtha: 2710 12 21 - - - - Light naphtha kg. 10% - 2710 12 22 - - - - Heavy naphtha kg. 10% - 2710 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: ....
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....tandard IS 8406 kg. 10% - 2710 19 76 - - - - General purpose machinery and spindle oils kg. 10% - conforming to standard IS 493 2710 19 77 - - - - Turbine lubricating oil conforming to standard IS 1012 kg. 10% - 2710 19 78 - - - - Other lubricating oil, conforming to any other BIS standard kg. 10% - 2710 19 79 - - - - Other lubricating oil, not conforming to any BIS standard kg. 10% - - - - Cutting oil, hydraulic oil, industrial white oil, jute batching oil, 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 ....
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.... - - - Other kg. 10% - 2713 12 - - Calcined: 2713 12 10 - - - Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049 kg. 10% - 2713 12 90 - - - Other kg. 10% -"; (18) in Chapter 28,- (i) in Note 3, in clause (e), for the words and figures "of heading 3813, ink removers", the words and figures "of heading 3813; ink removers" shall be substituted; (ii) for the entry in column (2) occurring against tariff item 2836 30 00, the following shall be substituted, namely:- "- Sodium hydrogencarbonate (sodium bicarbonate)"; (19) in 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% -"; ....
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.... and the entries relating thereto, the following shall be inserted, namely:- "2909 50 40 - - - 4-methoxy phenol (mono methyl ether of hydroquinone) kg. 10% - "2909 50 50 - - - Butylated hydroxyanisole (BHA) kg. 10% -"; (ix) in heading 2912, after tariff item 2912 29 20 and the entries relating thereto, the following shall be inserted, namely:- "2912 29 30 - - - Hexyl cinnamic aldehyde kg. 10% -"; (x) in heading 2914,- (a) after tariff item 2914 29 22 and the entries relating thereto, the following shall be inserted, namely:- "2914 29 30 - - - Pentyl-2-cyclopenten-1-one kg. 10% - 2914 29 40 - - - Cyclohexane dione kg. 10% - 2914 29 50 - - - 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) ethenone 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-....
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.... 50 and the entries relating thereto, the following shall be inserted, namely:- "2916 39 60 - - - Dichlorophenyl acetyl chloride kg. 10% -"; (xiii) in heading 2917,- (a) for tariff item 2917 13 00 and the entries relating thereto, the following shall be substituted, namely:- "2917 13 - - Azelaic acid, sebacic acid, their salts and esters: 2917 13 10 - - - Sebacic Acid kg. 10% - 2917 13 90 - - - Other kg. 10% -"; (b) in the entry in column (2) occurring against tariff item 2917 20 00, for the word "polycaroxylic", the word "polycarboxylic" shall be substituted; (xiv) in heading 2918,- (a) for the entry in column (2) occurring against sub-heading 2918 19, the following shall be substituted, namely:- "- - Other:"; (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 foll....
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...."- - Monoethanolamine and its salts:"; (b) in the entry in column (2) occurring after the entry against tariff item 2922 29 26, after the words, brackets and letter "Picramic acid (T-grade)", the words ", para cresidine ortho sulphonic acid" shall be inserted; (c) after tariff item 2922 29 35 and the entries relating thereto, the following shall be inserted, namely:- "2922 29 36 - - - - Para cresidine ortho sulphonic acid kg. 10% -"; (xviii) in heading 2930, after tariff item 2930 90 97 and the entries relating thereto, the following shall be inserted, namely:- "2930 90 98 - - - - Dichloro diphenyl sulphone kg. 10% -"; (xix) in heading 2932, for tariff item 2932 99 00 and the entries relating thereto, the following shall be substituted, namely:- "2932 99 - - Other: 2932 99 10 - - - Cineole kg. 10% - 2932 99 90 - - - Other kg. 10% -"; (xx) in heading 2933,- (a) for tariff item 2933 19 90 and the entries relating thereto, the following shall be substituted, namely:- "- - - Other: &nbs....
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...."prednisone, (dehydrocortisone)", the words and brackets "prednisone (dehydrocortisone)" shall be substituted; (xxiii) in heading 2939,- (a) for the entry in column (2) occurring against tariff item 2939 19 00, the following shall be substituted, namely:- "- - Other"; (b) for tariff item 2939 79 00 and the entries relating thereto, the following shall be substituted, namely:- "2939 79 - - Other: 2939 79 10 - - - Nicotine kg. 10% - 2939 79 90 - - - Other kg. 10% -"; (20) in Chapter 30,- (i) in heading 3004, in the entry in column (2) occurring after the entry against tariff item 3004 20 99, for the words "hormones and other products", the words "hormones or other products" shall be substituted; (ii) in heading 3006, in the entry in column (2) occurring against sub-heading 3006 60, for the words "hormones, or other products", the words "hormones, on other products" shall be substituted; (21) in Chapter 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 headi....
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....3824,- (a) after tariff item 3824 88 00 and the entries relating thereto, the following shall be inserted, namely:- "- Other:"; (b) for sub-heading 3824 99 and tariff items 3824 99 11 to 3824 99 90 and the entries relating thereto, the following shall be substituted, namely:- "3824 99 00 - - Other kg. 10% -"; (27) in Chapter 39,- (i) in heading 3901,- (a) for tariff item 3901 10 10 and the entries relating thereto, the following shall be substituted, namely:- "3901 10 10 - - - Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes 95 % or more by weight of the total polymer content kg. 10% - 3901 10 20 - - - Low density polyethylene (LDPE) kg. 10% -"; (b) for tariff item 3901 40 00, sub-heading 3901 90 and tariff items 3901 90 10 to 3901 90 90 and the entries relating thereto, the following shall be substituted, namely:- "3901 40 - Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: 3901 40 10 - - - Linear low density polyethylene (LLDPE), in which ethylene monomer unit con....
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....o 3908 10 90, sub-heading 3908 90 and tariff items 3908 90 10 to 3908 90 90 and the entries relating thereto, the following shall be substituted, namely:- "- - - Polyamide -6 (Nylon-6): 3908 10 11 - - - - Flake (chip) kg. 10% - 3908 10 19 - - - - Other primary form kg. 10% - - - - Polyamide -11 (Nylon-11): 3908 10 21 - - - - Flake (chip) kg. 10% - 3908 10 29 - - - - Other primary form kg. 10% - - - - Polyamide -12 (Nylon-12): 3908 10 31 - - - - Flake (chip) kg. 10% - 3908 10 39 - - - - Other primary form kg. 10% - - - - Polyamide -6,6 (Nylon-6,6): 3908 10 41 - - - - Flake(chip) kg. 10% - 3908 10 49 - - - - Other primary form kg. 10% - - - - Polyamide -6,9 (Nylon-6,9): 3908 10 51 - - - - Flake (chip) kg. 10% - 3908 10 59 - - - - Other primary form kg. 10% - &n....
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....entary Note 2, for the letters and figures "IS : 709-1974 and IS : 4859-1968", the letters and figures "IS 709 and IS 4859" shall be substituted; (iv) in heading 4402, for sub-heading 4402 10 and tariff item 4402 10 10 and the entries relating thereto, the following shall be substituted, namely:- "4402 10 00 - Of bamboo mt 5% -"; (31) in Chapter 46, in heading 4601, after tariff item 4601 29 00 and the entries relating thereto, the following shall be inserted, namely:- "- Other:"; (32) in Chapter 48,- (i) in heading 4818, in the entry in column (2) occurring against tariff item 4818 20 00, for the word "cleaning", the word "cleansing" shall be substituted; (ii) in the entry in column (2) occurring against heading 4820, for the words "EXCISE BOOKS", the words "EXERCISE BOOKS" shall be substituted; (33) in Chapter 53, in the entry in column (2) occurring against heading 5310, for the words "BASE FIBRES", the words "BAST FIBRES" shall be substituted; (34) in Chapter 55,- (i) in heading 5502,- (a) for the entry in column (2) occurring against sub-heading 5502 10, the following shall be substituted, namely:....
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.... "Supplementary Note: Tariff items 6001 91 00, 6001 92 00 and sub-heading 6001 99 includes cut-pile fabrics produced through shearing of loops during or after the production of fabric."; (39) in Chapter 61,- (i) in heading 6103, after tariff item 6103 10 90 and the entries relating thereto, the following shall be inserted, namely:- "- Ensembles:"; (ii) in heading 6115, after tariff item 6115 30 00 and the entries relating thereto, the following shall be inserted, namely:- "- Other:"; (40) in Chapter 62,- (i) in Note 3, in clause (b), for the words "corresponding of compatible size", the words "corresponding or compatible size" shall be substituted; (ii) after Note 9, the following Supplementary Note shall be inserted, namely:- "Supplementary Note: For the purpose of this Chapter, "Khadi" means,- (a) the article of apparel or clothing accessories, made from any cloth woven on handlooms in India from cotton, silk or woollen yarn handspun in India or from a mixture of any two or all of such yarns; and (b) produced by a person certified or recognised by the Khadi Village Industries Commission est....
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....ff item 6204 39 11 and the entries relating thereto, the following shall be substituted, namely:- "6204 39 12 - - - - Khadi u 25% or Rs. 350 per piece, whichever is higher -"; (d) for the entry in column (2) occurring against tariff item 6204 42 20, the following shall be substituted, namely:- "- - - Handloom"; (e) for tariff item 6204 62 00 and the entries relating thereto, the following shall be substituted, namely:- "6204 62 - - Of cotton: 6204 62 10 - - - Handloom u 25% or Rs. 135 per piece, whichever is higher - 6204 62 90 - - - Other u 25% or Rs. 135 per piece, whichever is higher -"; (v) in heading 6205,- (a) for tariff item 6205 20 00 and the entries relating thereto, the following shall be substituted, namely:- "6205 20 - Of cotton: 6205 20 10 - - - Handloom u 25% or Rs. 85 per piece, whichever is higher - 6205 20 90 - - - Other u 25% or Rs. 85 per piece, whichever is higher -"; (b) for tariff item 6205 90 10 and the entries relating ....
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....be inserted, namely:- "- - - Of silk: 6211 49 21 - - - - Khadi u 25% - 6211 49 29 - - - - Other u 25% -"; (xi) in heading 6214, for tariff items 6214 20 20 and 6214 20 30 and the entries relating thereto, the following shall be substituted, namely:- "- - - Scarves: 6214 20 21 - - - - Khadi u 25% or Rs. 180 per piece, whichever is higher - 6214 20 29 - - - - Other u 25% or Rs. 180 per piece, whichever is higher - - - - Mufflers: 6214 20 31 - - - - Khadi u 25% or Rs. 180 per piece, whichever is higher - 6214 20 39 - - - - Other u 25% or Rs. 180 per piece, whichever is higher -"; (xii) in heading 6215, for tariff item 6215 10 00 and the entries relating thereto, the following shall be substituted, namely:- "6215 10 - Of silk or silk waste: 6215 10 10 - - - Khadi u 25% or Rs. 55 per piece, whichever is higher - 6215 10 90 - - - Other u....
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.... - - - - Precious or semi-precious stones of "Garnet" and "Lazurite" mineralogical species: 7103 10 51 - - - - Garnet kg. 10% - 7103 10 52 - - - - Lapis-lazuli kg. 10% - 7103 10 59 - - - - Other kg. 10% - - - - Precious or semi-precious stones of "Prehnite" and "Quartz" mineralogical species: 7103 10 61 - - - - Prehnite kg. 10% - 7103 10 62 - - - - Agate kg. 10% - 7103 10 63 - - - - Aventurine kg. 10% - 7103 10 64 - - - - Chalcedony kg. 10% - 7103 10 69 - - - - Other kg. 10% - - - - Precious or semi-precious stones of "Tourmaline" and "Zoisite" mineralogical species: 7103 10 71 - - - - Tourmaline kg. 10% - 7103 10 72 - - - - Tanzanite kg. 10% - 7103 10 79 - - - - Other kg. 10% - 7103 10 90 - - - Other kg. 10% - - Otherwise worked: 7103 91 - - Ruby, sapphire and....
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.... laboratory grown or manmade or cultured or synthetic diamonds kg. 10% - 7104 20 90 - - - Other kg. 10% -"; (iii) in heading 7106,- (a) for tariff item 7106 91 00 and the entries relating thereto, the following shall be substituted, namely:- "7106 91 - - Unwrought: 7106 91 10 - - - Grains kg. 12.5% - 7106 91 90 - - - Other kg. 12.5% -"; (b) after tariff item 7106 92 10 and the entries relating thereto, the following shall be inserted, namely:- "7106 92 20 - - - Bar kg. 12.5% -"; (44) in Chapter 72, in heading 7222, for the entry in column (2) occurring after the entry against tariff item 7222 20 19, the following shall be substituted, namely:- "- - - Other:"; (45) in Chapter 73, in heading 7304,- (i) for the entry in column (2) occurring against tariff item 7304 22 00, the following shall be substituted, namely:- "- - Drill pipe of stainless steel"; (ii) for the entry in column (2) occurring against tariff item 7304 23 90, the following shall be substituted, namely:- "- - - Other"; (iii) for the entry in column (2) o....