TaxTMI 
TaxTMI 
Third Schedule
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....s a final boiling point not exceeding three hundred degrees of Centigrade thermometer- (i) Aviation Turbine Fuel. Five hundred rupees per kilolitre at fifteen degrees of Centigrade thermo-meter. (ii) Others. Explanation I-The expression "mineral oil" has the meaning assigned to it in Explanation 1 to Item No. 6. Explanation II.-"Smoke point" shall be determined in the apparatus known as the Smoke Point Lamp in the manner specified in this behalf by the Central Government by notification in the Official Gazette. Explanation III.-"Final boiling point" shall be determined in the manner specified in this behalf by the Central Government by notification in the Official Gazette.'; Five hundred rupees per kilolitre at fifteen degrees of Centigrade thermo-meter. (iii) for Item No. 8, the following Item shall be substituted, namely: - '8. REFINED DIESEL OILS, that is to say, any mineral oil (excluding mineral colza oil and turpentine substitute), which has its flash point at or above twenty-five degrees of Centigrade thermometer, and satisfies either of the following requirements: (i) the oil has ....
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....teen degrees of Centigrade thermo-meter. (v) for Item No. 10, the following Item shall be substituted, namely: - '10. FURNACE OIL, that is to say, any mineral oil which― (i) has a smoke point of less than ten millimetres, (ii) possesses a viscosity of one hundred seconds or more by Redwood I Viscometer at 37.8 degrees of Centigrade thermometer, (iii) leaves carbon residue of not less than per cent. by weight when tested in Ramsbottom Carbon Residue Apparatus, and (iv) is as dark as, or darker than, 0.04 Normal Iodine solution when tested by colour comparison test. Explanation I.-The expressions "mineral oil" and "smoke point" have the meanings respectively assigned to them in Explanation I to Item No. 6 and Explanation II to Item No. 7, and the expressions "carbon residue" and "colour comparison test" have the meanings assigned to them in Explanation II to Item No. 8. Explanation II.-This Item does not include― (a) base mineral oils suitable for use in the manufacture of lubricating oils and greases; and (b) lubricating oils including axle oil.'; One hundred and fifty rupees per kiloli....
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....ed from re-fining of crude petroleum or shale. Twenty per cent. ad valorem plus two thousand rupees per metric tonne."; (ix) Item No. 11C shall be omitted; (x) Item No. 11D shall be omitted; (xi) for Item No. 15A, the following Item shall be substituted, namely:― '15A. ARTIFICIAL OR SYNTHETIC RESINS AND PLASTIC MATERIALS; AND OTHER MATERIALS AND ARTICLES SPECIFIED BELOW- (1) Condensation, polycondensation and polyaddition products, whether or not modified or polymerised, and whether or not linear (for example, pheno-plasts, amino-plasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones); polymerisation and co-polymerisation products (for example, polyethylene, poly- tetrahaloethylenes, polyisobutylene, poly- styrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumaroneindene resins); regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticised or not (for example, collodions, celluloid); vulca....
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....OLLOWING, NAMELY:- PLYWOOD, BLOCK BOARD (INCLUDING FLUSH DOORS), LAMINBOARD, BATTEN BOARD, HARD OR SOFT WALL BOARDS OR INSULATING BOARD AND VENEERED PANELS, WHETHER OR NOT CONTAINING ANY MATERIAL OTHER THAN WOOD; CELLULAR WOOD PANELS; BUILDING BOARDS OF WOOD PULP OR OF VEGETABLE FIBRE, WHETHER OR NOT BONDED WITH NATURAL OR ARTIFICIAL RESINS OR WITH SIMILAR BINDERS; ARTIFICIAL OR RECONSTITUTED WOOD BEING WOOD SHAVINGS, WOOD CHIPS, SAWDUST, WOOD FLOUR OR OTHER LIGNEOUS WASTE AGGLOMERATED WITH NATURAL OR ARTIFICIAL RESINS OR OTHER ORGANIC BINDING SUBSTANCES, IN SHEETS, BLOCKS, BOARDS OR THE LIKE; AND IMPROVED WOOD, ALL SORTS, WHETHER IN SHEETS, BLOCKS, OR IN ANY OTHER FORM, INCLUDING ARTICLES OF IMPROVED WOOD. Explanation. In this Item, "improved wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.'; Thirty per cent. ad valorem. (xvi) for Item No. 17, the following Item shall be substi....
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....rem plus five rupees and fifty paise per millimetre thickness per square metre." shall be substituted; (xxi) in Item No. 26B, for the entries in the third column against sub-Items (1), (la), (2), (2a) and (3), the entries "Three thousand two hundred and seventy-five rupees per metric tonne.", "Three thousand two hundred and seventy-five rupees per metric tonne.", "Three thousand eight hundred rupees per metric tonne.", "Four thousand seven hundred and fifty rupees per metric tonne.' and "Forty-five per cent, ad valorem." shall respectively be substituted; (xxii) in Item No. 27, for each of the entries in the third column, the entry "Fifty per cent. ad valorem plus four thousand rupees per metric tonne." shall be substituted; (xxiii) in Item No. 27A, for each of the entries in the third column against sub-Items (1) and (2), the entry "Eight hundred and forty rupees per metric tonne." shall be substituted; (xxiv) in Item No. 30, after Explanation II, the following Explanation shall be inserted, namely:- "Explanation III.-This Item includes. motors equipped with gears or gear boxes."; (xxv) after Item No. 37B, the....