Annexure - THE SECOND SCHEDULE [See section 8] - Tobacco - Taxation Laws (Amendment) Bill, 2017

THE FIRST SCHEDULE THE SECOND SCHEDULE [See section 8] Tobacco THE 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 or 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. [2101 11 or 2101 1200] Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 15.A 2101 20 Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or conventrates 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 containings 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 nut 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 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 acid 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 29A. 2523 29 All goods 30. 2710 Lubricating oils and lubricating preparations 30A. 3002 20 or 3002 30 00 Vaccines (other than those specified under the National Immunisation Programme) 31. 3004 ( i ) Patent or proprietary medicaments, other than those medicaments which are exclusively used in 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-chemical systems. Explanation. -For the purposes of this heading, Patent or proprietary medicaments means any drug or medicinal preparation, in whatever from, 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. 31A. 3004 ( i ) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Biochemic systems, manufactured in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia; ( ii ) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Biochemic systems and sold under a brand name. Explanation .-For the purposes of this entry, brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicament and some person using such 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 a kind used for domestic or laboratory purposes 36 (i) 3213 (ii) 3214 All goods All goods excluding primers (heading 3208), varnishes (heading 3209) 36A. 3215 90 10 Fountain pen ink 36B. 3215 90 20 Ball pen ink 36C. 3215 90 40 Drawing ink 37. (i) 3303 Perfumes and toilet waters, not containing the substances specified in Note 1(d) to this Chapter. (ii) 3304 or 3305 All goods 38. 3306 Toothpaste 38A. 3306 10 10 Tooth powder 39. 3307 All goods, not containing the substances specified in Note 1(d) to this Chapter 40. 3401 All goods 41. 3401 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 included 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 47A. 3808 93 40 Plant growth regulators 48. 3814 00 10 Thinners 49. 3819 Hydraulic brake fluids and other propared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils obtained from bituminous minerals 50. 3820 20 00 Anti-freezing preparations and prepared de-icing fluids 51. 3824 or 3825 Stencil correctors and other correcting fluids, ink removers put up in packing for retail sale 52. 3919 Self-adhesive tapes of plastics 53. 3923 or 3924 Insulated ware 53A. 39 or 40 Nipples for feeding bottles 53B. 4015 Surgical rubber gloves or medical examination rubber gloves 54. 4816 Carbon 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 Vitrified tiles, whether polished or not 59. 6908 Glazed tiles 60. 7321 Cooking appliances and plate warmers 61. 7323 Pressure cookers 62. 7324 Sanitary ware of iron or steel 62A. 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 63. 7418 Sanitary ware of copper 63A. 7607 All goods 64. 7615 10 11 Pressure cookers 65. 8212 Razor and razor blades (including razor blade blands in strips) 65A. 8215 All goods 66. 8305 Staples in strips, paper clips of base metal 67. 8414 Electric fans 68. 8415 All goods except goods specified in sub-heading 8415 20 69. 8418 21 00, 8418 29 00, 8418 30 90, 8418 69 20 All goods 70. 8421 21 Water filters and water purifiers, of a kind used for domestic purposes 70A. 8421 21 20, 8421 99 00 Water filters functioning without electricity and replaceable kits thereof 71. 8422 Dish washing machines 71A. 8443 31 00 or 8443 32 Printer, whether or not combined with the functions of copying or facsimile transmission 71B. 8443 32 60 or 8443 39 70 Facsimile machines 71C. 8443 99 51 Ink cartridges, with print head assembly 72. 8450 Household or laundry type washing machines, including machines which both was and dry 73. 8469 Typewriters 74. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions 74A. 8471 30 All goods 74B. 8471 60 All goods 75. 8472 Stapling machines (staplers) 76. 8506 All goods other than parts falling under tariff item 8506 90 00 76A. 8508 All goods other than parts falling under tariff item 8508 70 00 77. 8509 All goods other than parts falling under tariff item 8509 90 00 78. 8510 All goods other than parts falling under tariff item 8510 90 00 79. 8513 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 smooting iron; other electro-thermic appliances of kind used for domestic purposes 81. 8517 Telephone sets including telephones with cordless handsets and for cellular networks or for other wireless networks; videophones 81A. 8517 62 30 Modems (modulators-demodulators) 81B. 8517 69 60 Set top boxes for gaining access to internet 81C. 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports 81D. 8517 62 Wrist wearable devices (commonly known as smart watches) 82. 8519 All goods 83. 8521 All goods 84. 8523 All goods except goods specified in tariff items 8523 21 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 84A 8523 80 20 Package software or canned software. Explanation. -For the purposes of this Schedule, Packaged software or canned software means a software developed to meet the need of variety of users, and which is intended for sale or capable of being sold off the shalf. 85 to 88. * * * 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 reporducing or clock in the same housing or attached to it. 91. 8527 Reception appartus 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 recivers or sound or video recording or reproducing apparatus. 92A. 8528 Monitors of a kind solely or principally used in an automatic data processing machine 92B. 8528 71 00 Set top boxes for television sets 93. 8536 (except 8536 70 00 All goods 94. Chapter 85 All goods falling under heading 8539 (except lamps for automobiles), LED or Chapter 94 lights or fixtures including LED lamps falling under Chapter 85 or heading 9405 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 97A. 9603 21 00 Toothbrush 98. 9612 All goods 99. 9617 Vacuum flasks 99A. 9619 All goods 100. Any Chapter 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 100A Any Chapter Parts, components, accessories and assemblies of goods falling under tariff item 8426 41 00, heading 8427, 8429 and sub-heading 8430 10 101 102. * * *