SCH 05 - FIFTH SCHEDULE - Finance Act, 2003

THE FIFTH SCHEDULE [See section 148] 'THE THIRD SCHEDULE [See section 2(f)(iii)] 1.In this Schedule, "heading" and "sub-heading" mean respectively a heading and sub-heading 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 No. or sub-heading No. Description of goods 1 401.14 Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale 2 1702.21 or 1702.29 Preparations of other sugars 3 1702.3 Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 4 1704.1 Gums, whether or not sugar coated (including chewing 5 0 gum, bubblegum and the like) 6 1704.9 All goods 7 18.02 Cocoa powder, whether or not containing added sugar or other sweetening matter 8 18.03 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 9 18.04 Other food preparations containing cocoa 10 1901.19 or 1901.92 All goods 11 1902.19 All goods 12 1904.1 All goods 13 1905.11 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 14 1905.31 Waffles and wafers, coated with chocolate or containing chocolate 15 1905.39 All goods 16 2101.1 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 17 2102.1 All goods 18 21.05 Ice cream and other edible ice, whether or not containing cocoa 19 21.06 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 20 21.07 Betel nut powder known as "Supari" 21 2108.2 Sharbat 22 2108.99 All goods 23 2201.19 All goods 24 2201.2 Aerated waters 25 2202.19 All goods 26 2202.2 Aerated waters 27 22.03 Vinegar and substitutes for vinegar obtained from acetic acid 28 2404.41 Chewing tobacco and preparations containing chewing tobacco 29 2404.49 Pan masala containing tobacco 30 2502.21 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 31 2710.9 Lubricating oils and Lubricating preparations 32 3204.3 Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores 33 3206.9 All goods 34 32.08, 32.09 or 32. 10 All goods 35 3212.9 Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes 36 32.13 or 32.14 All goods 37 33.03, 33.04 or 33.05 All goods 38 3306.1 Tooth paste 39 33.07 All goods 40 3401.19 All goods 41 3401.20 or 3402.90 All goods 42 3403.1 Lubricating preparations 43 34.05 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 No. 34.04 44 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included 45 3702.9 All goods 46 3808.1 All goods 47 3808.9 Disinfectants and similar products 48 38.14 Thinners 49 38.19 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 50 38.2 Anti-freezing preparations and prepared de-icing fluids 51 3824.9 Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale 52 39.19 Self-adhesive tapes of plastics 53 3923.10 or 3924.10 Insulated ware 54 48.16 Carbon paper, self-copy paper, duplicator stencils, of paper 55 4818.9 Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres 56 64.01 Footwear 57 6501.1 Safety headgear 58 6905.1 Vitrified tiles, whether polished or not 59 6906.1 Glazed tiles 60 7321.1 Cooking appliances and plate warmers 61 7323.1 Pressure cookers 62 73.24 Sanitary ware of iron or steel 63 7418.9 Sanitary ware of copper 64 7615.2 Pressure cookers 65 82.12 Razors and razor blades (including razor blade blanks in strips) 66 83.05 Staples in strips, paper clips of base metal 67 8414.4 Electric fans 68 84.15 Window room air-conditioners and split air-conditioners of capacity up to 3 tonnes 69 8418.1 Refrigerators 70 8421.1 Water filters and water purifiers, of a kind used for domestic purposes 71 8422.1 Dish washing machines 72 8450.1 Household or laundry type washing machines, including machines which both wash and dry 73 8469.9 Typewriters 74 84.7 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions 75 84.72 Stapling machines 76 85.06 Primary cells and primary batteries 77 85.09 Electro-mechanical domestic appliances with self-contained electric motor 78 85.1 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 79 85.13 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 85.12 80 85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes 81 85.17 Telephone sets including telephones with cordless handsets; video phones; facsimile machines 82 85. 19 or 85.20 All goods 83 85.21 All goods 84 8523.12 Unrecorded audio cassettes 85 8523.14 Video cassettes 86 8523.2 Magnetic discs 87 8524.34 Video cassettes 88 8524.4 Magnetic discs 89 85.25 Pagers, cellular or mobile phones 90 8527.1 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 8527.9 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 92 85.28 Television receivers (including video monitors and video projectors), other than monochrome, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 93 85.36 All goods 94 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; Arc lamps 95 90.06 Photographic (other than cinematographic) cameras 96 9101.90 or 9102.90 Watches 97 91.03 or 91.05 Clocks 98 96.12 All goods 99 96.17 Vacuum flasks'.