SCH 10 - TENTH SCHEDULE - Finance Act, 2005

Sch. 10. THE TENTH SCHEDULE .- (See section 116) 'FIRST SCHEDULE [See section 3(1)] NOTES In this Schedule, "tariff item", "heading", "sub-heading" and "Chapter" mean respectively a tariff item, heading, subheading and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 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 First Schedule shall, so far as may be, apply to the interpretation of this Schedule. Tariff Item ------- Description of goods Unit Rate of Additional Duty (1) (2) (3) (4) 1701 CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM --- Raw sugar not containing added flavouring or colouring matter : 1701 11 --- Cane sugar: 1701 11 10 --- Cane jaggery kg. Rs. 37 per quintal 1701 11 90 --- Other kg. Rs. 37 per quintal 1701 12 00 --- Beet sugar kg. Rs. 37 per quintal --- Other: 1701 91 00 --- Refined sugar containing added flavouring or colouring matter kg. Rs. 37 per quintal 1701 99 --- Other: 1701 99 10 --- Sugar cubes kg. Rs. 37 per quintal 1701 99 90 --- Other kg. Rs. 37 per quintal 1702 90 10 --- Palmyra sugar kg. Nil 2401 --- UNMANUFACTURED TOBACCO; TOBACCO REFUSE 2401 10 --- Tobacco, not stemmed or stripped : 2401 10 10 --- Flue cured Virginia tobacco kg. 10% 2401 10 20 --- Sun cured country (natu) tobacco kg. 10% 2401 10 30 --- Sun cured Virginia tobacco kg. 10% 2401 10 40 --- Burley tobacco kg. 10% 2401 10 50 Tobacco for manufacture of bin's, not stemmed kg. 10% 2401 10 60 --- Tobacco for manufacture of chewing tobacco kg. 10% 2401 10 70 Tobacco for manufacture of cigar and cheroot kg. 10% 2401 10 80 Tobacco for manufacture of hookah tobacco kg. 10% 2401 10 90 --- Other kg. 10% 2401 20 --- Tobacco, partly or wholly stemmed or stripped: 2401 20 10 --- Flue cured Virginia tobacco kg. 10% 2401 20 20 --- Sun cured country (natu) tobacco kg. 10% 2401 20 30 --- Sun cured Virginia tobacco kg. 10% 2401 20 40 --- Burley tobacco kg. 10% 2401 20 50 --- Tobacco for manufacture of biris kg. 10% 2401 20 60 --- Tobacco for manufacture of chewing tobacco kg. 10% 2401 20 70 Tobacco for manufacture of cigar and cheroot kg. 10% 2401 20 80 --- Tobacco for manufacture of hookah tobacco kg. 10% 2401 20 90 ... Other kg. 10% 2401 30 00 --- Tobacco refuse kg. 10% 2402 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES 2402 10 --- Cigars, cheroots and cigarillos, containing tobacco: 2402 10 10 --- Cigar and cheroots Tu Nil 2402 10 20 --- Cigarillos Tu Nil 2402 20 --- Cigarettes, containing tobacco: 2402 20 10 --- Other than filter cigarettes, of length Tu Rs. 37 per thousand not exceeding 60 millimetres 2402 20 20 Other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres Tu Rs. 125 per thousand 2402 20 30 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres Tu Rs. 185 per thousand 2402 20 40 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres Tu Rs. 300 per thousand 2402 20 50 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres Tu Rs. 400 per thousand 2402 20 90 Other Tu Rs. 495 per thousand 2402 90 --- Other: 2402 90 90 --- Other Tu Nil 2403 OTHER MANUFACTURED TABACCO 2403 10 10 --- Hookah or gudaku tobacco kg. 18% 2403 10 20 --- Smoking mixtures for pipes and cigarettes Biris: kg. 75% 2403 10 31 Other than paper rolled biris, manufactured without the aid of machine Tu Rs. 1.40 per thousand 2403 10 39 Other Tu Rs. 3.50 per thousand 2403 10 90 --- Other kg. 18% 2403 99 --- Other 2403 99 10 --- Chewing tobacco kg. 18% 2403 99 20 Preparations containing chewing tobacco kg. 18% 2403 99 30 --- Jarda scented tobacco kg. 18% 2403 99 40 --- Snuff kg. 18% 2403 99 50 --- Preparations containing snuff kg. 18% 2403 99 70 --- Cut-tobacco kg. Nil 2403 99 90 --- Other kg. 18% 5007 --- WOVEN FABRICS OF SILK OR OF SILK WASTE 5007 10 00 --- Fabrics of noil silk m2 Nil 5007 20 --- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk: 5007 20 10 --- Sarees m2 Nil 5007 20 90 --- Other m2 Nil 5007 90 00 --- Other fabrics m2 Nil 5111 --- WOVEN FABRICS OF CARDED WOOL EXCLUDING HAIR BELTING --- Containing 85% or more by weight of wool: 5111 11 --- Of a weight not exceeding 300 g/m2 : 5111 11 10 --- Unbleached m2 8% 5111 1120 --- Bleached m2 8% 5111 11 30 --- Dyed m2 8% 5111 1140 --- Printed m2 8% 5111 11 90 --- Other m2 8% 5111 19 --- Other: 5111 19 10 --- Unbleached m2 8% 5111 1920 --- Bleached rn2 8% 5111 1930 --- Dyed m2 8% 5111 1940 --- Printed m2 8% 5111 1990 --- Other m2 8% 5111 20 --- Other, mixed mainly or solely with man-made filaments: 5111 20 10 --- Unbleached m2 8% 5111 20 20 --- Bleached m2 8% 5111 20 30 --- Dyed m2 8% 5111 20 40 --- Printed m2 8% 5111 20 90 --- Other m2 8% 5111 30 --- Other, mixed mainly or solely with man-made staple fibres : 5111 30 10 --- Unbleached m2 8% 5111 30 20 --- Bleached m2 8% 5111 30 30 --- Dyed m2 8% 5111 30 40 --- Printed m2 8% 5111 30 90 --- Other m2 8% 5111 90 --- Other: 5111 90 10 --- Unbleached m2 8% 5111 90 20 --- Bleached m2 8% 5111 90 30 --- Dyed m2 8% 5111 90 40 --- Printed m2 8% 5111 90 90 --- Other m2 8% 5112 WOVEN FABRICS OF COMBED WOOL EXCLUDING HAIR BELTING Containing 85% or more by weight of wool: 5112 11 -- Of a weight not exceeding 200 g/m2 : 5112 11 10 ... Unbleached m2 8% 5112 1120 ... Bleached m2 8% 5112 11 30 ... Dyed m2 8% 5112 1140 ... Printed m2 8% 5112 11 90 ... Other m2 8% 511219 -- Other: 5112 19 10 ... Unbleached m2 8% 5112 1920 ... Bleached m2 8% 5112 1930 ... Dyed m2 8% 5112 1940 ... Printed m2 8% 5112 1990 ... Other m2 8% 5112 20 --- Other, mixed mainly or solely with --- man-made filaments: 5112 20 10 ... Unbleached m2 8% 5112 20 20 ... Bleached m2 8% 5112 20 30 ... Dyed m2 8% 5112 20 40 ... Printed m2 8% 5112 20 90 ... Other m2 8% 5112 30 --- Other, mixed mainly or solely with man-made staple fibres : 5112 30 10 ... Unbleached m2 8% 5112 30 20 ... Bleached m2 8% 5112 30 30 ... Dyed m2 8% 5112 30 40 ... Printed m2 8% 5112 30 90 ... Other m2 8% 5112 90 --- Other: 5112 90 10 ... Unbleached m2 8% 5112 90 20 ... Bleached m2 8% 5112 90 30 ... Dyed m2 8% 5112 90 40 ... Printed m2 8% 5112 90 90 ... Other m2 8% 5208 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 g/m2 Unbleached: 5208 11 --- Plain weave, weighing not more than 100 g/m2 : 5208 11 10 ... Dhoti m2 8% 5208 1120 ... Saree m2 8% 5208 11 30 ... Shirting fabrics m2 8% 5208 1140 ... Casement m2 8% 5208 11 90 ... Other m2 8% 5208 12 ---- Plain weave, weighing more than 100 g/m2: 5208 12 10 ... Dhoti m2 8% 5208 12 20 ... Saree m2 8% 5208 12 30 --- Shirting fabrics m2 8% 5208 12 40 ... Casement m2 8% 5208 12 50 ... Sheeting (takia, leopard fabrics, other than furnishing fabrics) m2 8% 5208 12 60 ... Voils m2 8% 5208 12 90 ... Other m2 8% 5208 13 --- 3-thread or 4-thread twill, including cross twill: 5208 13 10 ... Shirting fabrics m2 8% 5208 13 20 ... Dobby fabrics m2 8% 5208 13 90 ... Other m2 8% 5208 19 --- Other fabrics: 5208 19 10 ... Dedsuti, dosuti fabrics m2 8% 5208 19 90 ... Other Bleached: m2 8% 5208 21 -- Plain weave, weighing not more than 100 g/m2 : 5208 21 10 ... Dhoti m2 8% 5208 21 20 ... Saree m2 8% 5208 21 30 ... Casement m2 8% 5208 21 40 ... Shirting fabrics m2 8% 5208 21 50 --- Cambrics (including madapollam and jaconet) m2 8% 5208 21 60 ... Mulls (including limbric and willaya) m2 8% 5208 21 70 --- Muslin (including lawn, mulmul and organdi) m2 8% 5208 21 80 ... Voils (excluding leno fabrics) m2 8% 5208 21 90 ... Other m2 8% 5208 22 -- Plain weave, weighing more than 100 g/m2: 5208 22 10 ... Dhoti m2 8% 5208 22 20 ... Saree m2 8% 5208 22 30 ... Shirting fabrics m2 8% 5208 22 40 ... Casement m2 8% 5208 22 50 --- Cambrics (including madapollam and jaconet) m2 8% 5208 22 60 ... Long cloth (including calico)