TaxTMI 
TaxTMI 
THE THIRD SCHEDULE
X X X X Extracts X X X X
X X X X Extracts X X X X
....he entry "12.5%" shall be substituted; (iii) in tariff item 2705 00 00, for the entry in column (4), the entry "12.5%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of headings 2706, 2707 and 2708, the entry "12.5%" shall be substituted; (v) in tariff item 2709 00 00, for the entry in column (4), the entry "5%" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of headings 2710, 2712, 2713 and 2715, the entry "10%" shall be substituted; (5) in Chapter 28,- (i) for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814), the entry "12.5%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of headings 2801, 2802, 2803, 2804 and 2805, the entry "10%" shall be substituted; (6) in Chapter 29,- (i) for the entry in column (4) occurring against all the tariff items (except tariff items 2902 43 00, 2905 43 00, 2905 44 00, 2917 37 00, 2933 71 00, 2936 10 00, 2936 21 00, 2936 22 10, 2936 22 90, 2936 23 10, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 00, 3105 60 00, 3105 90 10 and 3105 90 90), the entry "12.5%" shall be substituted; (9) in Chapter 32, for the entry in column (4) occurring against all the tariff items, the entry "12.5%" shall be substituted; (10) in Chapter 33,- (i) for the entry in column (4) occurring against all the tariff items of sub- heading 3302 90, the entry "12.5%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of headings 3303, 3304, 3305, 3306 and 3307, the entry "12.5%", shall be substituted; (11) In Chapter 34 - (i) for the entry in column (4) occurring against all the tariff items (except tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00), the entry "12.5%", shall be substituted; (ii) in tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00, for the entries in column (4) and column (5) occurring against each of them, the entries "12.5%" and "12.5%" shall respectively be substituted; (12) in Chapter 35, for the entry in column (4) occurring against all the tariff items of headings 3506 and 3507, the entry "12.5%", shall be substituted; (13) in Chapter 36, f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e tariff items, the entry "12.5%" shall be substituted; (24) in Chapter 47, for the entry in column (4) occurring against all the tariff items of heading 4707, the entry "12.5%" shall be substituted; (25) in Chapter 48, for the entry in column (4) occurring against all the tariff items, the entry "12.5%" shall be substituted; (26) in Chapter 49, for the entry in column (4) occurring against all the tariff items (except tariff items 4902 10 10, 4902 10 20, 4902 90 10, 4902 90 20, 4904 00 00, 4905 10 00, 4905 91 00, 4905 99 10 and 4905 99 90), the entry "12.5%" shall be substituted; (27) in Chapter 50, for the entry in column (4) occurring against all the tariff items of headings 5004, 5005, 5006 and 5007, the entry "12.5%" shall be substituted; (28) in Chapter 51,- (i) for the entry in column (4) occurring against all the tariff items of heading 5104, the entry "12.5%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of heading 5105 (except tariff item 5105 29 10), the entry "12.5%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of headings 5106, 510....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... against all the tariff items of sub- headings 5208 11, 5208 12, 5208 13, 5208 19, 5208 21, 5208 22, 5208 23, 5208 29, 5208 31, 5208 32 and 5208 33, the entry "12.5%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of sub- heading 5208 39, the entry "12.5% or Rs. 150 per kg., whichever is higher" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of sub- heading 5208 41, the entry "12.5% or Rs. 9 per sq. metre, whichever is higher" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of sub- heading 5208 42, the entry "12.5% or Rs. 37 per sq. metre, whichever is higher" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of sub- heading 5208 43, the entry "12.5%" shall be substituted; (vii) for the entry in column (4) occurring against all the tariff items of sub- heading 5208 49, the entry "12.5% or Rs. 200 per kg., whichever is higher" shall be substituted; (viii) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 51, the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... shall be substituted; (xxii) for the entry in column (4) occurring against all the tariff items of sub-headings 5210 11 and 5210 12, the entry "12.5%" shall be substituted; (xxiii) in tariff item 5210 19 00, for the entry in column (4), the entry "12.5%" shall be substituted; (xxiv) for the entry in column (4) occurring against all the tariff items of sub-headings 5210 21, 5210 22, 5210 29, 5210 31 and 5210 32, the entry "12.5%" shall be substituted; (xxv) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 39, the entry "12.5% or Rs. 150 per kg., whichever is higher" shall be substituted; (xxvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 41, the entry "12.5% or Rs. 15 per sq. metre, whichever is higher" shall be substituted; (xxvii) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 42, the entry "12.5% or Rs. 25 per sq. metre, whichever is higher" shall be substituted; (xxviii) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 49, the entry "12.5% or Rs. 185 per kg., ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 00, for the entry in column (4), the entry "12.5% or Rs. 20 per sq. metre, whichever is higher" shall be substituted; (xliii) in tariff item 5212 25 00, for the entry in column (4), the entry "12.5% or Rs. 165 per kg., whichever is higher" shall be substituted; (30) in Chapter 53, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 5301 and 5302), the entry "12.5%" shall be substituted; (31) in Chapter 54,- (i) for the entry in column (4) occurring against all the tariff items of headings 5401, 5402, 5403 and 5404, the entry "12.5%" shall be substituted; (ii) in tariff item 5405 00 00, for the entry in column (4), the entry "12.5%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of heading 5406, the entry "12.5%" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of sub- heading 5407 10, the entry "12.5% or Rs. 115 per kg., whichever is higher" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of sub- headings 5407 20 and 5407 30, the e....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... column (4), the entry "12.5% or Rs. 38 per sq. metre, whichever is higher" shall be substituted; (xx) for the entry in column (4) occurring against all the tariff items of sub- heading 5407 81, the entry "12.5% or Rs. 10 per sq. metre, whichever is higher" shall be substituted; (xxi) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 82, the entry "12.5% or Rs. 42 per sq. metre, whichever is higher" shall be substituted; (xxii) in tariff item 5407 83 00, for the entry in column (4), the entry "12.5% or Rs. 67 per sq. metre, whichever is higher" shall be substituted; (xxiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 84, the entry "12.5% or Rs. 38 per sq. metre, whichever is higher" shall be substituted; (xxiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 91, the entry "12.5% or Rs. 15 per sq. metre, whichever is higher" shall be substituted; (xxv) in tariff item 5407 92 00, for the entry in column (4), the entry "12.5% or Rs. 67 per sq. metre, whichever is higher" shall be substituted; (xxvi) in tar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s higher" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of sub- heading 5512 11, the entry "12.5%" shall be substituted; (v) for the entry in column (4) occurring against all the tariff items of sub- heading 5512 19, the entry "12.5%" or Rs. 42 per sq. metre, whichever is higher" shall be substituted; (vi) for the entry in column (4) occurring against all the tariff items of sub- heading 5512 21, the entry "12.5% shall be substituted; (vii) for the entry in column (4) occurring against all the tariff items of sub- heading 5512 29, the entry "12.5% or Rs. 47 per sq. metre, whichever is higher" shall be substituted; (viii) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 91, the entry "12.5%" shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of sub- heading 5512 99, the entry "12.5% or Rs. 65 per kg., whichever is higher" shall be substituted; (x) for the entry in column (4) occurring against all the tariff items of sub- headings 5513 11, 5513 12, 5513 13 and 5513 19, the entry "12.5%" shall be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....12.5%" or Rs. 160 per kg., whichever is higher" shall be substituted; (xxvi) in tariff item 5514 29 00, for the entry in column (4), the entry "12.5%" or Rs. 170 per kg., whichever is higher" shall be substituted; (xxvii) in tariff item 5514 31 00, for the entry in column (4), the entry "12.5%" or Rs. 64 per sq. metre, whichever is higher" shall be substituted; (xxviii) in tariff item 5514 32 00, for the entry in column (4), the entry "12.5%" or Rs. 43 per sq. metre, whichever is higher" shall be substituted; (xxix) in tariff item 5514 33 00, for the entry in column (4), the entry "12.5%" or Rs. 180 per kg., whichever is higher" shall be substituted; (xxx) in tariff item 5514 39 00, for the entry in column (4), the entry "12.5%" or Rs. 31 per sq. metre, whichever is higher" shall be substituted; (xxxi) in tariff item 5514 41 00, for the entry in column (4), the entry "12.5%" or Rs. 26 per sq. metre, whichever is higher" shall be substituted; (xxxii) in tariff item 5514 42 00, for the entry in column (4), the entry "12.5%" or Rs. 140 per kg., whichever is higher" shall be substituted; (xxxiii) in tariff item 551....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... entry in column (4), the entry "12.5%" or Rs. 35 per sq. metre, whichever is higher" shall be substituted; (xlvii) in tariff item 5516 13 00, for the entry in column (4), the entry "12.5%" or Rs. 40 per sq. metre, whichever is higher" shall be substituted; (xlviii) for the entry in column (4) occurring against all the tariff items of sub-heading 5516 14, the entry "12.5%" or Rs. 12 per sq. metre, whichever is higher" shall be substituted; (xlix) for the entry in column (4) occurring against all the tariff items of sub-heading 5516 21, the entry "12.5%" shall be substituted; (l) in tariff items 5516 22 00 and 5516 23 00, for the entry in column (4) occurring against each of them, the entry "12.5%" or Rs. 150 per kg., whichever is higher" shall be substituted; (li) in tariff item 5516 24 00, for the entry in column (4), the entry "12.5%" or Rs. 12 per sq. metre, whichever is higher" shall be substituted; (lii) for the entry in column (4) occurring against all the tariff items of sub- heading 5516 31, the entry "12.5%" shall be substituted; (liii) in tariff items 5516 32 00, 5516 33 00 and 5516 34 00, for the entry in col....
X X X X Extracts X X X X
X X X X Extracts X X X X
....entry in column (4) occurring against all the tariff items of sub-heading 5702 52, the entry "12.5% or Rs. 105 per sq. metre, whichever is higher" shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of sub- headings 5702 59 and 5702 91, the entry "12.5%" shall be substituted; (x) for the entry in column (4) occurring against all the tariff items of sub- heading 5702 92, the entry "12.5% or Rs.110 per sq. metre, whichever is higher" shall be substituted; (xi) for the entry in column (4) occurring against all the tariff items of sub- headings 5702 99 and 5703 10, the entry "12.5%" shall be substituted; (xii) for the entry in column (4) occurring against all the tariff items of sub- heading 5703 20, the entry "12.5% or Rs. 70 per sq. metre, whichever is higher" shall be substituted; (xiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5703 30, the entry "12.5% or Rs. 55 per sq. metre, whichever is higher" shall be substituted; (xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5703 90, the entry "12.5%" shall be substi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....substituted; (xiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5801 36, the entry "12.5% or Rs. 130 per sq. metre, whichever is higher" shall be substituted; (xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5801 90, the entry "12.5% or Rs. 35 per sq. metre, whichever is higher" shall be substituted; (xv) in tariff item 5802 11 00, for the entry in column (4), the entry "12.5%" shall be substituted; (xvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5802 19, the entry "12.5% or Rs. 60 per sq. metre, whichever is higher" shall be substituted; (xvii) in tariff item 5802 20 00, for the entry in column (4), the entry "12.5%" shall be substituted; (xviii) in tariff item 5802 30 00, for the entry in column (4), the entry "12.5% or Rs. 150 per kg., whichever is higher" shall be substituted; (xix) for the entry in column (4) occurring against all the tariff items of heading 5803, the entry "12.5%" shall be substituted; (xx) for the entry in column (4) occurring against all the tariff items of heading 5804, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....column (4) occurring against all the tariff items of sub- heading 6102 30, the entry "12.5% or Rs. 475 per piece, whichever is higher" shall be substituted; (viii) for the entry in column (4) occurring against all the tariff items of sub-heading 6102 90, the entry "12.5%" shall be substituted; (ix) for the entry in column (4) occurring against all the tariff items of heading 6103, the entry "12.5%" shall be substituted; (x) in tariff items 6104 11 00, 6104 12 00 and 6104 13 00, for the entry in column (4) occurring against each of them, the entry "12.5%" shall be substituted; (xi) for the entry in column (4) occurring against all the tariff items of sub- heading 6104 19, the entry "12.5% or Rs. 460 per piece, whichever is higher" shall be substituted; (xii) in tariff items 6104 21 00, 6104 22 00 and 6104 23 00, for the entry in column (4) occurring against each of them, the entry "12.5%" shall be substituted; (xiii) for the entry in column (4) occurring against all the tariff items of sub-heading 6104 29, the entry "12.5%" shall be substituted; (xiv) in tariff items 6104 31 00, 6104 32 00 and 6104 33 00, for the entry i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....try "12.5% or Rs. 25 per piece, whichever is higher" shall be substituted; (xxix) for the entry in column (4) occurring against all the tariff items of sub-heading 6106 90, the entry "12.5% or Rs. 135 per piece, whichever is higher" shall be substituted; (xxx) in tariff item 6107 11 00, for the entry in column (4), the entry "12.5% or Rs. 24 per piece, whichever is higher" shall be substituted; (xxxi) for the entry in column (4) occurring against all the tariff items of sub-heading 6107 12, the entry "12.5% or Rs. 30 per piece, whichever is higher" shall be substituted; (xxxii) for the entry in column (4) occurring against all the tariff items of sub-heading 6107 19, the entry "12.5%" shall be substituted; (xxxiii) in tariff item 6107 21 00, for the entry in column (4), the entry "12.5%" shall be substituted; (xxxiv) for the entry in column (4) occurring against all the tariff items of sub-headings 6107 22, 6107 29, 6107 91, 6107 92 and 6107 99, the entry "12.5%" shall be substituted; (xxxv) for the entry in column (4) occurring against all the tariff items of sub-headings 6108 11 and 6108 19, the entry "12.5%" shall be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....column (4), the entry "12.5% or Rs.105 per piece, whichever is higher" shall be substituted; (li) for the entry in column (4) occurring against all the tariff items of headings 6111 and 6112, the entry "12.5%" shall be substituted; (lii) in tariff item 6113 00 00, for the entry in column (4), the entry "12.5%" shall be substituted; (liii) for the entry in column (4) occurring against all the tariff items of headings 6114, 6115, 6116 and 6117, the entry "12.5%" shall be substituted; (39) in Chapter 62,- (i) in tariff item 6201 11 00, for the entry in column (4), the entry "12.5% or Rs. 385 per piece, whichever is higher" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of sub- heading 6201 12, the entry "12.5% or Rs. 385 per piece, whichever is higher" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of sub- heading 6201 13, the entry "12.5% or Rs. 320 per piece, whichever is higher" shall be substituted; (iv) for the entry in column (4) occurring against all the tariff items of sub- heading 6201 19, the entry "12.5%" shall be s....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 1,110 per piece, whichever is higher" shall be substituted; (xx) in tariff items 6203 21 00, 6203 22 00, 6203 23 00 and 6203 29 00, for the entry in column (4) occurring against each of them, the entry "12.5% or Rs. 145 per piece, whichever is higher" shall be substituted; (xxi) in tariff item 6203 31 00, for the entry in column (4), the entry "12.5% or Rs. 815 per piece, whichever is higher" shall be substituted; (xxii) in tariff item 6203 32 00, for the entry in column (4), the entry "12.5% or Rs. 440 per piece, whichever is higher" shall be substituted; (xxiii) in tariff item 6203 33 00, for the entry in column (4), the entry "12.5% or Rs. 320 per piece, whichever is higher" shall be substituted; (xxiv) for the entry in column (4) occurring against all the tariff items of sub-heading 6203 39, the entry "12.5% or Rs. 755 per piece, whichever is higher" shall be substituted; (xxv) in tariff item 6203 41 00, for the entry in column (4), the entry "12.5% or Rs. 285 per piece, whichever is higher" shall be substituted; (xxvi) in tariff item 6203 42 00, for the entry in column (4), the entry "12.5% or Rs.135 per piece, w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n (4) occurring against all the tariff items of sub-heading 6204 42, the entry "12.5% or Rs. 116 per piece, whichever is higher" shall be substituted; (xliii) for the entry in column (4) occurring against all the tariff items of sub-heading 6204 43, the entry "12.5% or Rs. 145 per piece, whichever is higher" shall be substituted; (xliv) in tariff item 6204 44 00, for the entry in column (4), the entry "12.5% or Rs. 145 per piece, whichever is higher" shall be substituted; (xlv) for the entry in column (4) occurring against all the tariff items of sub-heading 6204 49, the entry "12.5% or Rs. 145 per piece, whichever is higher" shall be substituted; (xlvi) in tariff item 6204 51 00, for the entry in column (4), the entry "12.5% or Rs. 485 per piece, whichever is higher" shall be substituted; (xlvii) in tariff items 6204 52 00 and 6204 53 00, for the entry in column (4) occurring against each of them, the entry "12.5%" shall be substituted; (xlviii) for the entry in column (4) occurring against all the tariff items of sub-heading 6204 59, the entry "12.5%" shall be substituted; (xlix) for the entry in column (4) occurring ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ainst each of them, the entry "12.5%" shall be substituted; (lxv) for the entry in column (4) occurring against all the tariff items of sub-heading 6207 91, the entry "12.5%" shall be substituted; (lxvi) in tariff item 6207 92 00, for the entry in column (4), the entry "12.5%" shall be substituted; (lxvii) for the entry in column (4) occurring against all the tariff items of sub-heading 6207 99, the entry "12.5% or Rs. 70 per piece, whichever is higher" shall be substituted; (lxviii) in tariff item 6208 11 00, for the entry in column (4), the entry "12.5% or Rs. 80 per piece, whichever is higher" shall be substituted; (lxix) for the entry in column (4) occurring against all the tariff items of sub-heading 6208 19, the entry "12.5% or Rs. 60 per piece, whichever is higher" shall be substituted; (lxx) in tariff items 6208 21 00 and 6208 22 00, for the entry in column (4) occurring against each of them, the entry "12.5%" shall be substituted; (lxxi) for the entry in column (4) occurring against all the tariff items of sub-heading 6208 29, the entry "12.5%" shall be substituted; (lxxii) for the entry in column (4) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or the entry in column (4), the entry "12.5%" shall be substituted; (lxxxvii) for the entry in column (4) occurring against all the tariff items of heading 6212, the entry "12.5% or Rs. 30 per piece, whichever is higher" shall be substituted; (lxxxviii) for the entry in column (4) occurring against all the tariff items of heading 6213, the entry "12.5%" shall be substituted; (lxxxix) for the entry in column (4) occurring against all the tariff items of sub-heading 6214 10, the entry "12.5% or Rs. 390 per piece, whichever is higher" shall be substituted; (xc) for the entry in column (4) occurring against all the tariff items of sub- heading 6214 20, the entry "12.5% or Rs.180 per piece, whichever is higher" shall be substituted; (xci) in tariff items 6214 30 00 and 6214 40 00, for the entry in column (4) occurring against each of them, the entry "12.5%" shall be substituted; (xcii) for the entry in column (4) occurring against all the tariff items of sub-heading 6214 90, the entry "12.5% or Rs. 75 per piece, whichever is higher" shall be substituted; (xciii) for the entry in column (4) occurring against all the tariff it....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... occurring against all the tariff items, the entry "12.5%" shall be substituted; (53) in Chapter 78, for the entry in column (4) occurring against all the tariff items, the entry "12.5%" shall be substituted; (54) in Chapter 79, for the entry in column (4) occurring against all the tariff items, the entry "12.5%" shall be substituted; (55) in Chapter 80, for the entry in column (4) occurring against all the tariff items, the entry "12.5%" shall be substituted; (56) in Chapter 81, for the entry in column (4) occurring against all the tariff items, the entry "12.5%" shall be substituted; (57) in Chapter 82, for the entry in column (4) occurring against all the tariff items, the entry "12.5%" shall be substituted; (58) in Chapter 83, for the entry in column (4) occurring against all the tariff items, the entry "12.5%" shall be substituted; (59) in Chapter 84, for the entry in column (4) occurring against all the tariff items (except tariff items 8407 21 00, 8456 91 00, 8469 11 00, 8470 10 00, 8470 21 00, 8470 29 00, 8470 30 00, 8470 40 10, 8470 40 20, 8470 50 10, 8470 50 20, 8470 90 10, 8470 90 20, 8471 10 00, 8471 30 10, 8471 30 90, 8471 41 10, 8471 41 20, 8471 4....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f items of heading 8544 (except tariff items 8544 70 10 and 8544 70 90), the entry "12.5%" shall be substituted; (xii) for the entry in column (4) occurring against all the tariff items of headings 8545, 8546, 8547 and 8548, the entry "12.5%" shall be substituted; (61) in Chapter 86, for the entry in column (4) occurring against all the tariff items, the entry "12.5%" shall be substituted; (62) In Chapter 87 - (i) for the entry in column (4) occurring against all the tariff items of headings 8701 and 8702, the entry "12.5%" shall be substituted; (ii) for the entry in column (4) occurring against all the tariff items of headings 8704, 8705, 8706, 8707, 8708 and 8709, the entry "12.5%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of headings 8712, 8713, 8714, 8715 and 8716, the entry "12.5%" shall be substituted; (63) in Chapter 88, for the entry in column (4) occurring against all the tariff items (except tariff items 8802 20 00, 8802 30 00, 8802 40 00, 8803 10 00, 8803 20 00 and 8803 30 00), the entry "12.5%" shall be substituted; (64) in Chapter 89, for the entry in column (4) occurri....