SCH 03 - THIRD SCHEDULE - Finance Act, 2005

Sch. 3. THE THIRD SCHEDULE .- (See section 81) 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 1. 0402 91 10 1 or Concentrated (condensed) milk, whether sweetened or not put up in unit containers and ordinarily intended for sale 0402 99 20 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 Cocoa powder, whether or not containing added sugar or other 1806 10 00 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 All goods 1901 90 10. 1902 All goods other than seviyan (Vermicelli) 11. 1904 All goods 12. 1905 31 00 or Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 1905 90 20 13. 1905 32 11 or Waffles and wafers, coated with chocolate or containing chocolate 1905 32 90 14. 1905 32 19 or All goods 1905 32 90 15. 2101 11 00 or Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 2101 1200 16. 2102 All goods 17. 21 05 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 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 acid 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 30. 2710 Lubricating oils and lubricating preparations 30A 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 purpose 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. 31. 3204 20 or Synthetic organic products of a kind used as florescent brightening 3204 90 00 agents or as a luminophores 32 3206 All goods other than pigments and inorganic products of a kind used as luminophores 33 3208 or 3209 or 3210 All goods 34. 3212 90 Dyes and other colouring matter put up in forms or small packing of kind used for domestic or laboratory purposes 35. (i) 3213 All goods (ii) 3214 All goods excluding primers (heading 3208), varnishes (heading 3209) 36. (i) 3303 or 3304 Perfumes and toilet waters, not containing the substances specified in Note 1 (d) to this Chapter. (ii) or 3305 All goods 37. 3306 Toothpaste 38. 3307 All goods, not containing the substances specified in Note 1 (d) to this Chapter 39. 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 40. (i) 3401 Organic surface-active products and preparations for use as soap in the form of bars, cakes, moulded pieces or shapes 3402 All goods other than sulphonated castor oil, fish oil or sperm oil Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants) 41. 3403 42. 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 43. 3506 Prepared glues and other prepared adhesives not elsewhere specified or included 44. 3702 All goods other than for X-ray and cinematograph films, unexposed 45. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides 46. 3808 Disinfectants and similar products 47. 3814 00 10 Thinners 48. 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 49. 3820 20 00 Anit-freezing preparations and prepared de-icing fluids 50. 3824 or Stencil correctors and other correcting fluids, ink removers put up 3825 in packings for retail sale 51. 3919 Self-adhesive tapes of plastics 52. 3923 or 3924 Insulated ware 53. 4816 Cabron paper, self-copy paper, duplicator stencils, of paper 54. 4818 Cleansing or facial tissues, handkerchiefs and towels of paper pulp, paper, cellulose wadding or webs of cellulose fibres 55. 6401 to 6405 Footwear 56. 6506 10 Safety headgear 57. 6907 Vitrified tiles, whether polished or not 58. 6908 Glazed tiles 59. 7321 Cooking appliances and plate warmers 60. 7323 Pressure cookers 61. 7324 Sanitary ware of iron or steel 62. 7418 Sanitary ware of copper 63. 7615 19 10 Pressure cookers 64. 8212 Razor and razor blades (including razor blade blanks in strips) 65. 8305 Staples in strips, paper clips of base metal 66. 8414 Electric fans 67. 8415 Window room air-conditioners and split air-conditioners of capacity up to 3 tonnes 68. 8418 Refrigerators 69. 8421 Water filters and water purifiers, of a kind used for domestic purposes 70. 8422 Dish washing machines 71. 8450 Household or laundry type washing machines, including machines which both wash and dry 72. 8469 Typewriters, other than braille typewriters. 73. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions 74. 8472 Stapling machines (staplers) 75. 8506 Primary cells and primary batteries 76. 8509 Electro-mechanical domestic appliances with self-contained electric motor 77. 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 78. 8513 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 79. 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 long heaters) and hand dryers; electric smoothing iron; other electro-thermic appliances of a kind used for domestic purposes 80. 8517 Telephone sets including telephones with cordless handsets; video phones; facsimile machines 81. 8519 or 8520 All goods 82. 8521 All goods 83. 8523 Unrecorded audio cassettes 84. 8523 Video cassettes 85. 8523 Magnetic discs 86. 8524 Video cassettes 87. 8524 Magnetic discs 88. 8525 Pagers, cellular or mobile phones 89. 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 90. 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing with sound recording or reproducing apparatus or a clock 91. 8528 Television receivers (including video monitors and video projectors), whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 92. 8536 All goods 93. 8539 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps 94. 9006 Photographic (other than cinematographic) cameras 95. 9101 or 9102 Watches other than braille watches 96. 9103 or 9105 Clocks 97. 9612 All goods 98. 9617 Vacuum flasks.'.