SCHEDULE 05 - THE FIFTH SCHEDULE [See section 142 (i)] - Finance Bill, 2016

THE FIFTH SCHEDULE [See section 142 (i)] In the Third Schedule to the Central Excise Act, (a) for S. Nos. 40 and 41 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely: S. No. Heading, sub-heading or tariff items Description of goods (1) (2) (3) 40. 3401 All goods 41. 3402 All goods ; (b) after S. No. 63 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: S. No. Heading, sub-heading or tariff items Description of goods (1) (2) (3) 63A. 7607 All goods ; (c) after S. No. 81C and the entries relating thereto, the following S. No. and entries shall be inserted, namely: S. No. Heading, sub-heading or tariff items Description of goods (1) (2) (3) 81D. 8517 62 Wrist wearable devices (commonly known as smart watches) ; (d) against S.No. 100, in column (3), for the words Parts, components and assemblies , the words Parts, components, accessories and assemblies shall be substituted; (e) against S.No. 100A, in column (3), for the words Parts, components and assemblies , the words Parts, components, accessories and assemblies shall be substituted.