3rd Schedule - OLD - Third Schedule [Old - Before 1.7.2017] - Central Excise Act, 1944

'THIRD SCHEDULE [See section 2( f)( iii)] NOTES 1. In this Schedule, heading , sub-heading and tariff item mean respectively a heading, sub-heading and tariff item in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the said First Schedule shall, apply to the interpretation of this Schedule. S. No. Heading, sub-heading or tariff item Description of goods (1) (2) (3) 1. 0402 91 10 or 0402 99 20 Concentrated (condensed) milk, whether sweetened or not put up in unit containers and ordinarily intended for sale 2. 1702 Preparation of other sugar 3. 1702 Sugar syrups not containing added flavouring or colouring matter, artificial honey whether or not mixed with natural honey; caramel 4. 1704 Gums, whether not sugar coated (including chewing gum, bubble gum and the like) 5. 1704 90 All goods 6. 1805 00 00 or 1806 10 00 Cocoa powder, whether or not containing added sugar or other sweetening matter 7. 1806 Other food preparations containing cocoa. 8. 1806 90 10 Chocolates in any form, whether or not containing nuts, fruit, kernels or fruits including drinking chocolates 9. 1901 20 00 or 1901 90 All goods 10. 1902 All goods other than seviyan (Vermicelli) 11. 1904 All goods 12. 1905 31 00 or 1905 90 20 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 13. 1905 32 11 or 1905 32 90 Waffles and wafers, coated with chocolate or containing chocolate 14. 1905 32 19 or 1905 32 90 All goods 15. 13 [2101 11 or 2101 12 00] Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 38 [15A. 2101 20 Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate] 16. 2102 All goods 17. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 18. 2106 90 20 Pan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion 19. 2106 90 30 Betel nuts powder known as Supari 20. 2106 90 11 Sharbat 21. 2106 10 00, 2106 90 19, 2106 90 40, 2106 90 50, 2106 90 60, 2106 90 70, 2106 90 80, 2106 90 91, 2106 90 99 Edible preparations (excluding Prasad or prasadam ), not elsewhere specified or included, bearing a brand name 22. 2201 Waters, including natural or artificial mineral waters (excluding Aerated waters), bearing a brand name 23. 2201 10 20 Aerated waters 39 [23A 2202 All goods] 24. 2202 10 10 Aerated waters 25. 2202 10 90 Waters, including mineral waters, bearing a brand name 26. 2209 Vinegar and substitutes for vinegar obtained from acetic aci 1 [26A. 2402 20 10 to 2402 20 90 All goods] 27. 2403 99 10, 2403 99 20, 2403 99 30 Chewing tobacco and preparations containing chewing tabacco 28. 2403 99 90 Pan masala containing tobacco 29. 2523 21 00 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 2 [29A. 2523 29 All goods] 30. 2710 Lubricating oils and lubricating preparations 14 [30A 3002 20 or 3002 30 00 Vaccines (other than those specified under the National Immunisation Program)] 31. 3004 (i) Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic; (ii) Medicaments (other than patent or proprietary) other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems. Explanation - For the purposes of this heading, Patent or proprietary medicaments means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely :- (a) the Indian Pharmacopoeia; (b) the International Pharmacopoeia; (c) the national Formulary of India (d) the British Pharmacopoeia; (e) the British Pharmaceutical codex; (f) the British veterinary Codex; (g) the United States Pharmacopoeia; (h) the national Formulary of the U.S.A.; (i) the Dental Formulary of the U.S.A; and (j) the State Pharmacopoeia of the U.S.S.R.; Or which is a brand name, that is a name or a registered trade mark under the Trade Marks Act, 1999 ( 47 of 1999), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person. 32. 3204 20 or 3204 90 00 Synthetic organic products of a kind used as florescent brightening agents or as a luminophores 33. 3206 All goods other than pigments and inorganic products of a kind used as luminophores 34. 3208 or 3209 or 3210 All goods 35. 3212 90 Dyes and other colouring matter put up in forms or small packing of kind used for domestic or laboratory purposes 36. (i) 3213 (ii) 3214 All goods All goods excluding primers (heading 3208), varnishes (heading 3209) 15 [36A 3215 90 10 Fountain pen ink 36B 3215 90 20 Ball pen ink 36C 3215 90 40 Drawing ink] 37. (i) 3303 (ii) 3304 or 3305 Perfumes and toilet waters, not containing the substances specified in Note 1(d) to this Chapter. All goods 38. 3306 Toothpaste 16 [38A 3306 10 10 Tooth powder] 39. 3307 All goods, not containing the substances specified in Note 1(d) to this Chapter 42 [40. 3401 All goods 41. 3402 All goods] 42. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants) 43. 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 44. 3506 Prepared glues and other prepared adhesives not elsewhere specified or inculded 45. 3702 All goods other than for X-ray and cinematograph films, unexposed 46. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 47. 3808 Disinfectants and similar products 2 [47A. 3808 93 40 Plant growth regulators] 48. 3814 00 10 Thinners 49. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils obtained from bituminous minerals 50. 3820 20 00 Anit-freezing preprations and prepared de-icing fluids 51. 3824 or 3825 Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 52. 3919 Self-adhesive tapes of plastics 53. 3923 or 3924 Insulated ware 17 [53A 39 or 40 Nipples for feeding bottles 53B. 4015 Surgical rubber gloves or medical examination rubber gloves ] 54. 4816 Cabron paper, self-copy paper, duplicator stencils, of paper 55. 4818 Cleansing or facial tissues, handkerchiefs and towels of paper pulp, paper, cellulose wadding or webs of cellulose fibres 56. 6401 to 6405 Footwear 57. 6506 10 Safety headgear 58. 6907 47 [ vitrified tiles, whether polished or not, glazed tiles ] 59. 48 [***** ** ] 60. 7321 Cooking appliances and plate warmers 61. 7323 Pressure cookers 62. 7324 Sanitary ware of iron or steel 18 [62A. 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners] 63. 7418 Sanitary ware of copper 43 [63A. 7607 All goods] 64. 7615 19 10 Pressure cookers 65. 8212 Razor and razor blades (including razor blade blanks in strips) 19 [65A. 8215 All goods] 66. 8305 Staples in strips, paper clips of base metal 67. 8414 Electric fans 68. 8415 20 [All goods except goods specified in sub-heading 8415 20] 21 [69. 8418 21 00, 8418 29 00, 8418 30 90, 8418 69 20 All goods] 70. 22 [8421 21] Water filters and water purifiers, of a kind used for domestic purposes 23 [70A. 8421 21 20, 8421 99 00 Water filters functioning without electricity and replaceable kits thereof] 71. 8422 Dish washing machines 2 [71A 8443 31 00 or 8443 32 Printer, whether or not combined with the functions of copying or facsimile transmission] 2 [71B 8443 32 60 or 8443 39 70 Facsimile machines] 2 [71C 8443 99 51 Ink cartridges, with print head assembly] 72. 8450 Household or laundry type washing machines, including machines which both wash and dry 73. 8469 24 [Typewriters] 74. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions 2 [74A 8471 30 All goods] 2 [74B 8471 60 All goods] 75. 8472 Stapling machines (staplers) 76. 8506 25 [All goods other than parts falling under tariff item 8506 90 00] 3 [76A. 8508 26 [All goods other than parts falling under tariff item 8508 70 00]] 77. 8509 27 [All goods other than parts falling under tariff item 8509 90 00] 78. 8510 28 [All goods other than parts falling under tariff item 8510 90 00] 79. 8513 29 [All goods other than parts falling under tariff item 8513 90 00] 80. 8516 Electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus, electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing iron; other electro-thermic appliances of a kind used for domestic purposes 81. 8517 30 [Telephone sets including telephones with cordless handsets and for cellular networks or for other wireless networks; videophones] 2 [81A 8517 62 30 Modems (modulators-demodulators)] 2 [81B 8517 69 60 Set top boxes for gaining access to internet] 31 [81C. 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports] 44 [81D. 8517 62 Wrist wearable devices (commonly known as smart watches)] 82. 6 [8519] All goods 83. 8521 All goods 84. 8523 32 [All goods except goods specified in tariff items 852321 00, 8523 29 60 to 8523 29 90, 8523 41 20 to 8523 41 50, 8523 49 30, 8523 49 50 to 8523 49 90, 8523 52 10, 8523 59, 8523 80 20, 8523 80 30 and 8523 80 60] 33 [84A. 8523 80 20 Packaged software or canned software. Explanation.- For the purposes of this , Schedule, Packaged software or canned software means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf. 8 [85. To 88 omitted] 34 [89. 8517 or 8525 60 Mobile handsets including Cellular Phones and Radio trunking terminals] 89A. 8527 Pagers] 90. 8527 Radio sets including transistor sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it 91. 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing with sound recording or reproducing apparatus or a clock 92. 8528 Television receivers (including video monitors and video projectors), whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 2 [92A 8528 Monitors of a kind solely or principally used in an automatic data processing machine] 2 [92B 8528 71 00 Set top boxes for television sets] 93. 6 [8536 (except 85367000)] All goods 94. 40 [Chapter 85 or Chapter 94] 35 [All goods 41 [ falling under heading 8539 (except lamps for automobiles), LED lights or fixtures including LED lamps falling under Chapter 85 or heading 9405]] 36 [94A. Chapter 84 or 85 Goods capable of performing two or more functions of items specified at S.Nos. 67 to 94] 95. 9006 Photographic (other than cinematographic) cameras 96. 9101 or 9102 Watches other than braille watches 97. 9103 or 9105 Clocks 2 [97A. 9603 21 00 Toothbrush] 98. 9612 All goods 99. 9617 Vacuum flasks. 37 [99A. 9619 All goods] 10 [100 Any Chapter 45 [Parts, components, accessories and assemblies] of vehicles (including chassis fitted with engines) falling under Chapter 87 excluding vehicles falling under headings 8712, 8713, 8715 and 8716] 11 [100A Any Chapter 46 [Parts, components, accessories and assemblies] of goods falling under tariff item 8426 41 00, headings 8427, 8429 and sub-heading 8430 10] 12 [101 Omitted] 12 [102* Omitted] *********************************** Notes;- 1. Inserted vide Sixth Schedule of The Finance Bill 2012 (11 fo 2012). 2. Inserted vide Fourth Schedule of The Finance Bill Act, 2007 (22 of 2007). 3. Inserted vide Fifth Schedule of The Finance Act, 2006 (21 of 2006). 4 . Substituted vide Fifth Schedule of The Finance act 2006 (21 of 2006) before it was read as Electro-mechanical domestic appliances with self-contained electric motor 5. The words facsimile machines omitted (w.e.f. 1-1-2007) by s.66 read with Part 1 of 5th Schedule of the Finance Act, 2006 (21 of 2006). 6. Substituted (w.e.f. 1-3-2007) by s. 133(i) read with Fourth Schedule to the Finance Act, 2007 (22 of 2007). 7. Substituted (w.e.f. 1-1-2007) by s. 66 read with Part 1 of 5th Schedule of the Finance Act, 2006 (21 of 2006). 8. Omitted (w.e.f. 1-1-2007) by s. 66 read with Part 1 of 5th Schedule of the Finance Act, 2006 (21 of 2006). 9. SI. Nos. 89 and 89A substituted for SI. No. 89 (w.e.f. 1-1-2007) by s. 66 read with part 1 of 5th Schedule of the Finance Act, 2006 (21 of 2006). 10. Substituted (w.e.f. 27-2-2010) by s. 73 read with Twelfth Schedule to the Finance Act, 2011 (8 of 2011) . This amendment has wrongly been attributed to Central Excise Tariff Act, 1985 instead of Central Excise Act, 1944 before it was read as :- 100* Any heading Parts, components and assemblies of automobiles 11. Inserted (w.e.f. 29-4-2010) by s. 73 read with Twelfth Schedule to the Finance Act, 2011 (8 of 2011) . This amendment has wrongly been attributed to Central Excise Tariff Act, 1985 instead of Central Excise Act, 1944. 12. Omitted (w.e.f. 1-3-2007) by s. 133(i) read with Fourth Schedule to the Finance Act, 2007 (22 of 2007). 13. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, 2101 11 00 or 2101 12 00 14. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 15. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 16. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 17. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 18. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 19. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 20. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, Window room air-conditioners and split air-conditioners of capacity up to 3 tonnes 21. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, 69. 8418 Refrigerators 22. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, 8421 23. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 24. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, Typewriters, other than braille typewriters. 25. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, Primary cells and primary batteries 26. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, Vacuum cleaners with self contained electric motor 27. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, 4 [Electro-mechanical domestic appliances with self-contained electric motor, other than vacuum cleaners of heading 8508] 28. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, Shavers, hair clippers and hair-removing appliances, with self-contained electirc motor 29. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 30. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, Telephone sets including telephones with cordless handsets; video phones; 5 [***] 31. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 32. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, 7 [nrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs] 33. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 34. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, 9 [89. 8525 or 8517 Cellular or mobile phones 35. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps 36. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 37. Inserted vide THE FINANCE (No. 2) ACT, 2014 . 38. Inserted vide THE FOURTH SCHEDULE (See section 105) - THE FINANCE ACT, 2015 39. Inserted vide THE FOURTH SCHEDULE (See section 105) - THE FINANCE ACT, 2015 40. Substituted vide THE FOURTH SCHEDULE (See section 105) - THE FINANCE ACT, 2015 before it was read as, 8539 41. Substituted vide THE FOURTH SCHEDULE (See section 105) - THE FINANCE ACT, 2015 before it was read as, except lamps for automobiles 42. Substituted vide THE FIFTH SCHEDULE - THE FINANCE ACT, 2016 , before it was read as, 40. 3401 Soaps in any form other than the following : (i) soap, other than for toilet use, whether or not containing medicament or disinfectant; (ii) soap, in or in relation to the manufacture of which no process has been carried on with the aid of power or of steam; and (iii) laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any orgainsation approved by the said Commission for the purpose of manufacture of such soaps 41. (i) 3401 (ii) 3402 Organic surface-active products and preparations for use as soap in the form of bars, cakes, moulded pieces or shapes All goods other than sulphonated castor oil, fish oil or sperm oil 43. Inserted vide THE FIFTH SCHEDULE - THE FINANCE ACT, 2016 44. Inserted vide THE FIFTH SCHEDULE - THE FINANCE ACT, 2016 45. Substituted vide THE FIFTH SCHEDULE - THE FINANCE ACT, 2016 , before it was read as, Parts, components and assemblies 46. Substituted vide THE FIFTH SCHEDULE - THE FINANCE ACT, 2016 , before it was read as, Parts, components and assemblies 47. Substituted vide THE SIXTH SCHEDULE - THE FINANCE ACT, 2016 , before it was read as, Vitrified tiles, whether polished or not 48. Omitted vide THE SIXTH SCHEDULE - THE FINANCE ACT, 2016 , before it was read as 59. 6908 Glazed tiles