TaxTMI 
TaxTMI 
Third Schedule
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....d column, the entry "Fifteen per cent. ad valorem." shall be substituted; (v) in Item No. 14D, for the entry in the third column, the entry "Thirty per cent. ad valorem." shall be substituted; (vi) in Item No. 14DD, for the entry in the third column, the entry "Twenty-five per cent. ad valorem." shall be substituted; (vii) in Item No. 14F, for the entry in the third column, the entry "Sixty per cent. ad valorem." shall be substituted; (viii) in Item No. 16A, for the entries in the third column against sub-Items (1), (2), (3) and (4), the entries "Fifty per cent. ad valorem.", "Thirty-six per cent. ad valorem.", "Twenty-four per cent. ad valorem." and "Twenty-four per cent. ad valorem." shall, respectively, be substituted; (ix) in Item No. 16AA, for the entry in the third column, the entry "Five per cent. ad valorem." shall be substituted; (x) in Item No. 16B for the entry in the third column against sub-Item (ii), the entry "Twenty-seven and half per cent. ad valorem." shall be substituted; (xi) in Item No. 17, for the entry in the third column against sub-Item (2), the entry "Forty per cent. ad valorem." shall be subst....
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....substituted; (b) for the entry in the second column against sub-Item (3), the entry "Radiograms (including radio or transistor sets with extra space in cabinet for fitting in record players or record changers)." shall be substituted; (c) for each of the entries in the third column against sub-Item (2), (3) and (4), the entry "Thirty-five per cent. ad valorem." shall be substituted; (xix) Item No. 47 shall be omitted; (xx) Item No. 59 shall be omitted; (xxi) in Item No. 68, for the entry in the third column, the entry "Two per cent. ad valorem." shall be substituted. PART II Item No. Depreciation of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act, - (i) for Item No. 1D, the following Item shall be substituted, namely :- "1D. AERATED WATERS, WHETHER OR NOT FLAVOURED OR SWEET ENED AND WHETHER OR NOT CONTAINING VEGETABLE OR FRUIT JUICE OR FRUIT PULP - (1) Aerated water which are only charged with carbon dioxide gas under pressure and which contain no other added ingredient. Twenty-five per cent. ad valorem. (2) All others. Fifty-five pe....
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....ee one and twenty paise per kilogram. (v) Refrigerant gases, not otherwise specified, such as sulphur dioxide and freon. Twenty-four per cent. ad valorem. (vi) Acetylene (whether in. dissolved condition or not). Twelve per cent ad valorem."; (iv) for Item No. 15A, the following Item shall be substituted, namely : '14A. ARTIFICIAL OR SYNTHETIC AND PLASTIC MATERIALS AND CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF - (1) The following artificial or synthetic resins and plastic materials, and cellulose esters and ethers, in any form, whether solid, liquid or pasty, or as powder, granules or flakes, or in the form of moulding powders, namely :- (i) Condensation, Polycondensation and Polyaddition products, whether or not modified or polymerised, and whether or not linear such as Phenoplasts, Aminoplasts, Alkyds, Polyamides, Super-Polyamides, Polyeters, Polyallyl esters, Polycarbonates, Polyethers, Polyesthylene imines, Polyurethanes, Epoxide resins and Silicones; (ii) Polymerisation and Copolymerisation products such as Polyethylene, Polyterahaloethylenes, Polyisobutylene, Polys....
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....N - Yarn, in which man-made fibre of cellulosic origin predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (i) not containing, or containing not more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. 5.5 paise per count per kilogram. (ii) containing more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. Eighteen rupees per kilogram. Explanation I : "Count" means the size of grey yarn (excluding any sizing material) expressed in English Count. Explanation II : For multiple fold yarn, "count" means the count of the basic single yarn. Explanation III : where two or more of the following fibres, that is to say, - (a) man-made fibre of cellulosic origin; (b) cotton; (c) wool or a acrylic fibre, or both; (d) silk (including silk noil); (e) jute (including Bimlipatam jute or mesta fibre); (f) man-made fibre of non-cellulosic origin, other than acrylic fibre; (g) ....
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.... (ii) containing more than one-sixth by weight of non-cellulosic fibre (other than acrylic fibre) calculated on the total fibre content. Eighteen rupees per kilogram. Explanation I : Woollen and acrylic spun yarn shall be deemed to include woollen and acrylic knitting yarn. Explanation II : Explanation III under sub-Item III of Item No. 18 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item."; (ix) for Item No. 18C, the following Item shall be substituted, namely :- "18C. SILK YARN, ALL SORTS - Yarn, in which silk (including silk noil) predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (i) not containing or containing not more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. Twenty per cent. ad valorem. (ii) containing more than one-sixth by weight of non-cellulosic fibre. calculated on the total fibre content. Eighteen rupees per kilogram Explanation : Explanation III under sub-Item III of I....
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....on to that Item."; (xiii) in Item No. 19, - (a) in column (2), for the portion beginning with the words '"Cotton fabrics" means all varieties of fabrics' and ending with the words "which are embroidered or impregnated, coated or laminated, as the case may be -", the following shall be substituted, namely :- '"Cotton fabrics" means all varieties of fabrics manufactured either wholly or partly form cotton and includes dhoties sarees chadders, bedsheets, bed-spreads, counterpanes, table-cloths, embroidery in the piece, in strips or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, if (i) in such fabrics cotton predominates in weight, or (ii) such fabrics contain more than 40 per cent. by weight of cotton and 50 per cent. or more by weight of non-cellulosic fibres or yarn or both : Provided that in the case of embroidery in the piece, in strips, or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, such predominance or percentages, as the case may be, shall be in relation to t....
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....plies in relation to that Item."; (xv) in Item No. 21, - (a) in column (2), for the portion beginning with the words "manufactured wholly of wool" and ending with the words "in relation to the base fabrics which are embroidered -", the following shall be substituted, namely :- "in which wool predominates in weight or which contain more than 30 per cent. of wool and 50 per cent. or more of non-cellulosic fibre or yarn or both : Provided that in the case of embroidery in the piece, in strips or in motifs, such predominance or percentages, as the case may be, shall be in relation to the base fabrics which are embroidered -"; (b) the Explanation shall be numbered as Explanation I and after the Explanation as so numbered the following Explanation shall be inserted, namely :- "Explanation II : Explanation II under Item No. 19 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item."; (xx) for Item No. 30, the following Item shall be substituted, namely :- "22. MAN-MADE FABRICS - "Man-made fabrics" means all varieties of fabrics manufactu....
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....n 40 per cent. by weight of wool and less than 50 per cent. by weight of jute (including Bimlipatam or mesta fibre) -",the words and brackets, "IN WHICH JUTE (INCLUDING BIMLIPATAM JUTE OR MESTA FIBRE) PREDOMINATES IN WEIGHT -" shall be substituted; (b) for the entry in the third column against sub-Item (2), the entry "Six hundred rupees per metric tonne." shall be substituted; (c) the following Explanation shall be inserted at the end, namely :- "Explanation : Explanation II under Item No. 19 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item."; (xviii) for Item No. 22AA, the following Item shall be substituted, namely :- "22AA. (i) FLAX FABRIC, in which flax predominates in weight. Fifteen per cent. ad valorem. (ii) RAMIE FABRIC, in which ramie predominates in weight. Fifteen per cent. ad valorem. Explanation : Explanation II under Item No. 19 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item."; (xix) for Item No. 28, the following Item shall be substituted, namely :- "28. TIN PLATE AN....
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....sp; (2) Electric fans, designed for use in an industrial systems as parts indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose, and regulators therefor. Fifteen per cent. ad valorem. (3) Electric fans, not otherwise specified, and regulators therefor. Twenty per cent. ad valorem."; (xxii) after Item No. 33E, the following Item shall be inserted, namely :- "33F. MUSICAL SYSTEMS COMMERCIALLY KNOWN AS STEREO OR HI-FI SYSTEMS, NAMELY :- (1) Stereo or hi-fi amplifiers. Thirty-five per cent. ad valorem. (2) Speakers and speaker systems housed in acoustically designed enclosures which are ordinarily used as attachments with stereo or hi-fi systems, or with radios (including transistor sets), tuners, radiograms, gramophones (including record players) and tape recorders or players (including cassette recorders or players) having in-built stereo devices. Thirty-five per cent. ad valorem."; (xxiii) for Item No. 34, the following Item shall be substituted, namely :- "34. ....