TaxTMI 
TaxTMI 
Third Schedule
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in sub-heading No. 1503.10, for the entry in column (4), the entry "Rs. 5,000 per tonne" shall be substituted; (4) in Chapter 17,- (a) in NOTE 2, for the words "For the purposes of this Chapter", the words, letters and figures "For the purposes of sub-heading Nos. 1701.10, 1701.20, 1701.31 and 1701.39" shall be substituted; (b) in heading No. 17.01, after sub-heading No. 1701.20 and the entries relating thereto, in column (3), for the entry "-Cane sugar, other than khandsari sugar:", the entry "Sugar, other than khandsari sugar:" shall be substituted; (5) in Chapter 19, in heading No. 19.05, after sub-heading No. 1905.19 and the entries relating thereto, in column (3), for the entry "Cakes and pastry:", the entry "-Cakes and pastry:" shall be substituted; (6) in Chapter 20, in sub-heading No. 2001.10, for the entry in column (4) the entry "15%" shall be substituted; (7) in Chapter 21,- (a) for NOTE 3, the following shall be substituted, namely:- '3. In this Chapter, "Pan Masala" means any preparation containing betel nuts and any one or more of other ingredients such as lime, katha (catechu), cardamom, copra, menthol and tobacco; and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s. 2710.60, 2710.70 and 2710.80, for the entry in column (4), the entry "Rs. 3,675 per tonne" shall be substituted; (e) in sub-heading No. 2710.92, for the entry in column (4), the entry "21%" shall be substituted; (f) in sub-heading No. 2710.93, for the entry in column (4), the entry "Rs. 630 per tonne" shall be substituted; (g) in sub-heading No. 2710.94, for the entry in column (4), the entry "Rs. 620.25 per tonne" shall be substituted; (h) in sub-heading No. 2710.95, for the entry in column (4), the entry "Rs. 3,675 per tonne" shall be substituted; (i) in sub-heading No. 2710.99, for the entry in column (4), the entry "20% plus Rs. 250 per tonne" shall be substituted; (j) in sub-heading No. 2711.19, for the entry in column (4), the entry "Rs. 1,000 per tonne" shall be substituted; (k) in sub-heading No. 2712.20, for the entry in column (4), the entry "20% plus Rs. 550 per tonne" shall be substituted; (l) in sub-heading No. 2713.11, for the entry in column (4), the entry "21%" shall be substituted; (m) in sub-heading No. 2713.12, for the entry in column (4), the entry "21%" shall be substituted; ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 2804.90, for the entry in column (4), the entry "15%" shall be substituted; (i) in sub-heading Nos. 2805.30, 2805.90 and 2806.90, for the entry in column (4), the entry "15%" shall be substituted; (13) in Chapter 29,- (a) in NOTE 2, for clauses (b) and (c) the following clauses shall be substituted, namely:- "(b) Ethyl Alcohol; (c) Methane or propane (Chapter 27);"; (b) in sub-heading No. 2901.10, in column (4), for the abbreviation and figure "Rs. 7", the abbreviation and figures "Rs. 11" shall be substituted; (c) in sub-heading No. 2901.20, for the entry in column (4), the entry "35%" shall be substituted; (d) in sub-heading Nos. 2901.90, 2902.90, 2903.90, 2904.00 and 2905.00, for the entry in column (4), the entry "15%" shall be substituted; (e) sub-heading No. 2902.20 and the entries relating thereto shall be omitted; (f) sub-heading No. 2902.30 shall be renumbered as sub-heading No. 2902.20; (g) in heading No. 29.06, the entry in column (4) shall be omitted; (h) in sub-heading Nos. 2906.90, 2907.90, 2908.00, 2909.90, 2910.00, 2911.90 and 2913.00, for the entry in column (4),....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) in sub-heading Nos. 3206.19, 3206.20, 3206.90 and 3207.90, for the entry in column (4), the entry "10%" shall be substituted; (f) in sub-heading Nos. 3208.10, 3208.20, 3208.30, 3208.40, 3208.90, 3209.10, 3209.20, 3209.90, 3210.10, 3210.20 and 3210.90, for the entry in column (4), the entry "60%" shall be substituted; (g) in sub-heading No. 3211.00, for the entry in column (4), the entry "15%" shall be substituted; (h) in heading No. 32.12, in column (3), for the words "DYES AND OTHER COLOURING MATTER", the words and brackets "DYES AND OTHER COLOURING MATTER PUT UP IN FORMS (FOR EXAMPLE, BALLS, TABLETS AND THE LIKE) OR SMALL PACKINGS (FOR EXAMPLE, SACHETS OR BOTTLES OF LIQUID) OF A KIND USED FOR DOMESTIC OR LABORATORY PURPOSES" shall be substituted; (i) in sub-heading No. 3212.10, for the entry in column (4), the entry "15%" shall be substituted; (j) in sub-heading No. 3212.90, for the entry in column (4), the entry "20%" shall be substituted; (k) in sub-heading No. 3213.00, for the entry in column (4), the entry "10%" shall be substituted; (l) in sub-heading Nos. 3214.00 and 3215.00, for the entry in column (4), the e....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., in column (3), for the words "-Prints of films intended for specific purposes", the words"-Prints of films intended for specified purposes:" shall be substituted; (f) sub-heading No. 3705.34 and the entries relating thereto shall be omitted; (g) in sub-heading No. 3705.39, for the entry in column (4), the entry "55 paise per metre" shall be substituted; (h) in sub-heading No. 3706.00, for the entry in column (4), the entry "15%" shall be substituted; (22) in Chapter 38,- (a) in sub-heading Nos. 3801.11 and 3801.19, for the entry in column (4), the entry "15%" shall be substituted; (b) in sub-heading Nos. 3801.40 and 3801.90, for the entry in column (4), the entry "15%" shall be substituted; (23) in Chapter 39,- (a) in NOTE 11,- (i) in the opening portion, for the words and figures "Heading No. 39.23 applies only to", the words and figures "Heading No. 39.22 applies inter alia to" shall be substituted; (ii) in clause (a), the words and figures "of a capacity exceeding 300 litres" shall be omitted; (iii) in clause (i), the word "and" at the end shall be omitted; (iv) after clause (j), th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e entry "30%" shall be substituted; (h) in sub-heading No. 4014.90, for the entry in column (4), the entry "15%" shall be substituted; (i) in sub-heading No. 4015.10, for the entry in column (4), the entry "60%" shall be substituted; (j) in sub-heading Nos. 4015.90, 4016.00, 4017.00, 4018.10 and 4018.20, for the entry in column (4), the entry "15%" shall be substituted; (25) in Chapter 41, in sub-heading No. 4101.00, for the entry in column (4), the entry "12%" shall be substituted; (26) in Chapter 44,- (a) in heading No. 44.07, in column (3), for the word "-FIBREBOARD" the word "FIBREBOARD" shall be substituted; (b) in heading No. 44.08, in column (3), for the word "-PLYWOOD", the word "PLYWOOD" shall be substituted; (c) in sub-heading Nos. 4408.10 and 4408.20, for the entry in column (4), the entry "20%" shall be substituted; (d) in sub-heading No. 4408.40, in column (3), for the words "-Cuttings and trimmings of plywood", the words and figure "-Cuttings and trimmings of plywood of width not exceeding 5 centimetres" shall be substituted: (27) in Chapter 48,- (a) sub-heading No. 4801.20 shall be renum....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... entry in column (4), the entry "10% plus Rs. 2,200 per tonne" shall be substituted; (s) in sub-heading No. 4813.00, for the entry in column (4), the entry "10% plus Rs. 2,200 per tonne" shall be substituted; (t) in sub-heading No. 4816.00, for the entry in column (4), the entry "35%" shall be substituted; (u) in sub-heading Nos. 4817.10, 4817.20 and 4817.90, for the entry in column (4), the entry "10% plus Rs. 1,550 per tonne" shall be substituted; (v) in sub-heading No. 4818.13, for the entry in column (4), the entry "35%" shall be substituted; (28) in Chapter 49, in NOTE 1, clause (c) shall be omitted ; (29) in Chapter 52,- (a) after NOTE 5, the following NOTE shall be inserted, namely :- "6. Heading No. 52.01 applies only to such waste yarn (hard waste) as may arise prior to the removal of yarn for weaving."; (b) in sub-heading No. 5203.32, in column (4), for the words "per count", the words "per count per kilogram" shall be substituted; (c) in sub-heading No. 5203.33, for the entry in column (4), the entry "26.40 paise plus 4.40 paise per count per kilogram exceeding 35" shall be substituted; ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l be substituted; (d) in sub-heading No. 5505.32, in column (4), for the words "per count", the words "per count per kilogram" shall be substituted ; (e) in sub-heading No. 5505.33, for the entry in column (4), the entry "26.40 paise plus 4.40 paise per count per kilogram exceeding 35" shall be substituted; (f) in sub-heading Nos. 5505.34, 5505.35, 5505.41, 5505.42 and 5505.43, in column (4), for the words "per count", the words "per count per kilogram" shall be substituted; (g) in sub-heading No. 5506.21, for the entry in column (4), the entry "Rs. 10 per kilogram" shall be substituted; (h) in heading No. 55 12, in column (3), for the words, brackets and figures "CONTAINING (i) COTTON, (ii) POLYESTER STAPLE FIBRE, (iii) RAMIÉ OR ANY ONE OR MORE OF ARTIFICIAL STAPLE FIBRES", the words, brackets and figures "CONTAINING (i) POLYESTER STAPLE FIBRE, AND (ii) ANY ONE OR MORE OF THE FOLLOWING FIBRES, NAMELY, COTTON, RAMIE AND ARTIFICIAL STAPLE FIBRES" shall be substituted; (33) in Chapter 56, in heading No. 56.05,- (a) sub-heading No. 5605.00 shall be omitted; (b) in sub-heading No. 5605.10, for the entry in column ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 3.75" shall be substituted; (d) in sub-heading No. 7004.10, for the entry in column (1), the entry "40%" shall be substituted; (e) in sub-heading Nos. 7005.00, 7006.10, 7006.90, 7007.19, 7007.90 and 7008.90, for the entry in column (4), the entry "40%" shall be substituted; (f) in sub-heading Nos. 7011.90, 7012.90 and 7013.90, for the entry in column (4), the entry "40%" shall be substituted ; (g) in sub-heading No. 7015.00, for the entry in column (4), the entry "40%" shall be substituted; (38) in Chapter 72,- (a) after NOTE 2, the following NOTE shall be inserted, namely:- "3. Heading Nos. 72.01, 72.03, 72.04, 72.06, 72.07, 72.08, 72.09, 72.10, 72.11, 72.12 and 72.13 shall not apply to goods and materials of heading No. 72.15."; (b) in sub-heading No. 7209.90, for the entry in column (3), the entry "-Other" shall be substituted ; (c) in sub-heading No. 7210.20, for the entry in column (4), the entry "15%" shall be substituted ; (d) sub-heading No. 7211.90 shall be renumbered as sub-heading No. 7211.40; (e) in sub-heading No. 7212.60, for the entry in column (4), the entry "15% shall be s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Nos. 7803.00 and 7804.00, for the entry in column (4), the entry "17%" shall be substituted; (d) in sub-heading No. 7805.90, for the entry in column (4), the entry "Rs. 1,100 per tonne" shall be substituted; (e) in sub-heading Nos. 7806.00, 7807.00 and 7808.00, for the entry in column (4), the entry "15%" shall be substituted; (44) in Chapter 79,- (a) in sub-heading No. 7901.00, for the entry in column (4), the entry "Rs. 3,600 per tonne" shall be substituted; (b) in sub-heading No. 7902.00, for the entry in column (4), the entry "Rs. 3,600 per tonne" shall be substituted; (c) in sub-heading No. 7903.10, for the entry in column (4), the entry "Rs. 3,600 per tonne" shall be substituted; (d) in sub-heading No. 7903.20, for the entry in column (4), the entry "Rs. 4,200 per tonne" shall be substituted; (e) in sub-heading No. 7904.10, for the entry in column (4), the entry "Rs. 4,200 per tonne" shall be substituted; (f) in sub-heading No. 7904.00, for the entry in column (4), the entry "Rs. 4,200 per tonne" shall be substituted; (g) in sub-heading No. 7905.00, for the entry in column (4), the entry "Rs. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in column (4), the entry "110% plus Rs. 15,000 per machine" shall be substituted; (d) in sub-heading Nos. 8416.00 and 8417.00, for the entry in column (4), the entry "15%" shall be substituted; (e) in sub-heading No. 8419.00, for the entry in column (4), the entry "110%" shall be substituted; (f) in sub-heading No. 8420.00, for the entry in column (4), the entry "15% shall be substituted; (g) in heading No. 84.23, in column (3), for the figure and words "5 MILLIGRAM OR BETTER", the figure and words "5 CENTIGRAMS OR BETTER" shall be substituted; (h) in sub-heading Nos. 8424.00 and 8425.00, for the entry in column (4), the entry "15%" shall be substituted;" (i) in sub-heading No. 8427.00, for the entry in column (4), the entry "20%" shall be substituted; (j) in sub-heading Nos. 8428.00, 8429.00, 8430.00, 8432.00, 8433.00, 8434.00, 8435.00, 8436.00, 8437.00, 8438.00, 8439.00, 8440.00, 8441.00, 8442.00, 8443.00, 8444.00, 8445.00, 8446.00, 8447.00, 8448.00 and 8449.00, for the entry in column (4), the entry "15%" shall be substituted; (k) in sub-heading No. 8450.00, for the entry in column (4), the entry "30%" shal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e entry "15%" shall be substituted; (l), in sub-heading No. 8544.00, for the entry in column (4), the entry "30%" shall be substituted; (m) in sub-heading No. 8545.00, for the entry in column (4), the entry "20%" shall be substituted; (n) in sub-heading Nos. 8546.00, 8547.00 and 8548.00, for the entry column (4), the entry "15%" shall be substituted; (51) in Chapter 86, in sub-heading Nos. 8601.00, 8602.00, 8603.00, 8604.00, 8605.00, 8606.00, 8607.00, 8608.00 and 8609.00, for the entry in column (4), the entry "15%" shall be substituted; (52) in Chapter 87,- (a) for NOTE 4, the following NOTE shall be substituted, namely:- '4. Heading No. 87.06 shall include chassis, whether or not fitted with a cab."; (b) in sub-heading No. 8703.00, for the entry in column (4), the entry "35%" shall be substituted; (c) in sub-heading No. 8704.00, for the entry in column (4), the entry "25%" shall be substituted; (d) in sub-heading No. 8705.00, for the entry in column (4), the entry "25%" shall be substituted; (e) in sub-heading No. 8706.30, for the entry in column (4), the entry "95%" shall be substituted; ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....4), the entry "15%" shall be substituted; (57) in Chapter 92, in sub-heading Nos. 9201.00, 9202.00, 9203.00, 9204.00, 9205.00, 9206.00, 9207.00, 9208.00 and 9209.00, for the entry in column (4), the entry "15%" shall be substituted; (58) in Chapter 93, in sub-heading Nos. 9302.00, 9303.00, 9304.00, 9305.00, 9306.00 and 9307.00, for the entry in column (4), the entry "15%" shall be substituted; (59) in Chapter 94, in sub-heading No. 9406.00, for the entry in column (4), the entry "15%" shall be substituted; (60) in Chapter 95, in sub-heading Nos. 9501.00 9502.00, 9503.00, 9505.00, 9506.00, 9507.00 and 9508.00, for the entry in column (4), the entry "15%" shall be substituted; (61) in Chapter 96,- (a) in sub-heading Nos. 9601.00, 9602.00, 9603.00, 9604.00, 9605.90, 9606.00, 9608.00, 9609.00 and 9611.00, for the entry in column (4), the entry "15%" shall be substituted; (b) in sub-heading No. 9612.00, for the entry in column (4), the entry "25%" shall be substituted; (c) in sub-heading No. 9613.10, for the entry in column (4), the entry "Rs. 4 per lighter" shall be substituted: (d) in sub-heading Nos. 9613.90, 9614.00, 9615.00, 9616.0....
X X X X Extracts X X X X
X X X X Extracts X X X X
....substituted, namely:- "2404.39 --Other Rs. 2.85 per thousand"; (5) in Chapter 25, after sub-heading No. 2504.39, the following sub-heading shall be inserted, namely ;- "2504.90 -Other 12%"; (6) in Chapter 27, for heading No. 27.07, the following heading shall be substituted, namely:- "27.07 OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS 2707.10 - Benzole Rs. 2750 Per kilolitre at 15°C 2707.20 - Toluole Rs. 2750 Per kilolitre at 15°C 2707.30 - Xylole Rs. 2750 Per kilolitre at 15°C 2707.40 - Naphthalene 12% 2707.50 - Phenols 15% 2707.60 - Creosote oils Rs. 200 Per kilolitre at 15°C 2707.90 - Other Rs. 2750 Per kilolitre at 15°C (7) in Chapter 28, for sub-heading No. 2804.30, the following sub-heading shall be substituted, namely:- "2804.30 -Zinc oxide 10%"; (8) in Chapter 32, for heading No. 32.04, the f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s. 1.550 per tonne" (b) for sub-heading No. 4818.12, the following sub-heading shall be substituted, namely:- "4818.12 --Printed cartons, boxes, containers and cases, made wholly out of paper or paper-board of heading No. or sub-heading No. 48.04, 4805.11, 4805.19, 4807.91, 4807.92, 48.08 or 4811.10, as the case may be 35%"; (13) in Chapter 52,- (a) for sub-heading No. 5209.12, the following sub-headings shall be substituted, Namely:- "5209.12 --Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre Rs. 1.60 per square metre 5209.13 --Of value exceeding rupees fifty per square metre Rs. 1.60 per square metre" (b) for sub-heading No. 5209.23, the following sub-headings shall be substituted, namely:- "5209.22 -Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre 8% plus Rs. 1.60 per square metre 5209.23 -Of value exceeding rupees fifty per square metre 8% plus Rs. 1.60 per square metre" (c) for sub-heading No. 5210.20, the following sub-headings shall be substituted, namely:- ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... fifty per square metre Nil; (16) in Chapter 55,- (a) for sub-heading No. 5508.60, the following sub-headings shall be substituted, namely:- "Of value exceeding rupees twenty-five, but not exceeding rupees fifty; per square metre: 5508.61 -- Containing polyester fibre Nil 5508.69 -- Other Nil - Of value exceeding rupees fifty per square metre : 5508.71 -- Containing polyester fibre Nil 5508.79 -- Other Nil" (b) for sub-heading No. 5511.12, the following sub-headings shall be substituted, namely:- "5511.12 -- Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre Nil 5511.13 -- Of value exceeding rupees fifty per square metre Nil" (c) for sub-heading Nos. 5511.28 and 5511.29, the following sub-headings shall be substituted, namely:- "5511.27 Other fabrics of value not exceeding rupees twenty-five per square metre Nil 5511.28 Other fabrics of value exceeding rupees twenty-five, but not exceeding rupees fifty....
X X X X Extracts X X X X
X X X X Extracts X X X X
....RIALS OF HEADING NOS. 72.03, 72.06, 72.07, 72.08, 72.09, 72.10, 72.11, 72.10 AND 72.13 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES Rs. 1,800 per tonne" (20) in Chapter 73,- (a) for sub-heading No. 7302.20, the following sub-heading shall be substituted, namely:- "7302.90 -Other 15%"; (b) after heading No. 73.08, the following heading shall be inserted, namely:- "73.09 7309.00 GOODS AND MATERIALS OF HEADING NOS. 73.09, 73.04, 73.05, 73.06, 73.07 AND 73.08 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES Rs. 1,800 per tonne" (21) in Chapter 74,- (a) for heading No. 74.05, the following heading shall be substituted, namely :- "74.05 COPPER WIRE 7405.10 - Electric Wire 20% 7405.90 - Other Nil"; (b) for heading No. 74.12, the following headings shall be substituted, namely :- "74.12 7412.00 STRANDED WIRES, CABLES, PLAITED BANDS AND THE LIKE OF COPPER, NOT ELECTRICALLY INSULATED 20% "74.13 OTHER ARTICLES OF COPPER 7413.10 - Nails, tacks, drawing pins,....