SCH-02 - Second Schedule - Finance Act, 1963

THE SECOND SCHEDULE [See section 22(2)] In the First Schedule to the Tariff Act,- (i) in Item No. 24, for the entry in the fourth column, the entry Rs. 60.00 per kilogram shall be substituted; (ii) in Item No. 24(3), for the entry in the fourth column and the entry in the sixth column, the entry Rs. 50.00 per kilogram shall be substituted; (iii) in Item No. 28A, for the entry in the second column, the following entry shall be substituted, namely:- Patent or proprietary medicines not containing alcohol, opium,. Indian hemp or other narcotic drugs or other narcotics other than those medicines which are exclusively Ayurvedic, Unani, Sidha or Homoeopathic. Explanation. - 'Patent or proprietary medicines' 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 notified in this behalf by the Central Government in the Official Gazette, or which is a brand name, that is, a name or a registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), 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. ; (iv) in Item No. 29, for the entry in the fourth column, the entry Rs. 12.00 per 100 linear metres shall be substituted; (v) in Items Nos. 30, 73, 73(1), 77 and 77(5), for the entries against each of them in the fourth and fifth columns, the entries 60 per cent, ad valorem and 50 per cent, ad valorem shall, respectively, be substituted; (vi) in Item No. 30(1), for the entries in the fourth column against sub-items (a), (b) (i) and (b) (ii), the entry 50 per cent, ad valorem shall be substituted; (vii) in Item No. 39, for the entry in the fourth column, the entry 20 per cent, ad valorem shall be substituted; (viii) in Items Nos. 63(1), 63(20A) and 63(35), for the entry against each of them in the fourth column, the entry 30 per cent. ad valorem shall be substituted; (ix) in Item No. 63(2),- (1) for the entry in the fourth column against sub-item (a) (i), the following entry shall be substituted, namely:- Rs. 22.00 per tonne or 10 per cent, ad valorem, whichever is higher, plus 5 per cent, ad valorem ; (2) for the entry in the fourth column against sub-item (a) (ii), the following entry shall be substituted, namely:- Rs. 64.00 per tonne plus 5 per cent, ad valorem ; (3) for the entry in the fourth column against sub-item (b), the following entry shall be substituted, namely:- Rs. 60.00 per tonne plus 5 per cent, ad valorem ; (x) in Item No. 63(3),- (1) for the entry in the fourth column against sub-item (i), the following entry shall be substituted, namely:- Rs. 31.00 per tonne or 10 per cent; ad valorem, whichever is higher, plus 5 per cent, ad valorem ; (2) for the entry in the fourth column against sub-item (ii), the following entry shall be substituted, namely:- Rs. 60.00 per tonne or 20 per cent, ad valorem, whichever is higher, plus 5 per cent, ad valorem ; (xi) in Item No. 63(9), for the entry in the fourth column, the following entry shall be substituted namely:- Rs. 60.00 per tonne plus 10 per cent, ad valorem ; (xii) in Item No. 63(10),- (1) for the entry in the fourth column against sub-item (i), the entry Rs. 80.00 per tonne plus 5 per cent, ad, valorem shall be substituted; (2) for the entry in the fourth column against sub-item (ii), the entry Rs. 100.00 per tonne plus 5 per cent. ad valorem shall be substituted; (xiii) in Item No. 63(12), in the entry in the second column, for the words Iron or steel bolts and nuts , the words Iron or steel bolts and nuts, not otherwise specified, shall be substituted; (xiv) in Item No. 63(14A), for the figures 50 and 40 in the fourth and fifth columns, the figures 55 and 45 shall, respectively, be substituted; (xv) in Item No. 63(17), for the words and figure plus 5 per cent, ad valorem in the entry against each of the sub-items (i) and (ii) in the fourth, column, the words and figures plus 10 per cent ad valorem shall be substituted; (xvi) in Item No. 63(18), for the figures 20 and 40 in the fourth column against sub-items (a) and (b), the figures 25 and 45 shall, respectively, be substituted; (xvii) in Item No. 63(19),- (1) for the entry in the fourth column against sub-item (a) (i), the following entry shall be substituted, namely:- Rs. 15.00 per tonne or 10 per cent, ad valorem, whichever is higher, plus 5 per cent, ad valorem ; (2) for the entry in the fourth column against sub-item (a)(ii), the following entry shall be substituted, namely:- Rs. 40.00 per tonne plus 5 per cent, ad valorem ; (3) for the entry in the fourth column against sub-item (b), the following entry shall be substituted, namely:- Rs. 60.00 per tonne plus 5 per cent, ad valorem ; (xviii) in Item No. 63(20),- (1) for the entry in the fourth column against sub-item (a)(1)(i), the following entry shall be substituted, namely:- Rs. 29.00 per tonne or 10 per cent, ad valorem, whichever is higher, plus 5 per cent, ad valorem ; (2) for the entry in the fourth column against sub-item (a)(1)(ii), the following entry shall be substituted, namely:- Rs. 50.00 per tonne plus 5 per cent, ad valorem ; (3) for the entry in the fourth column against sub-item (a)(2)(i), the following entry shall be substituted, namely:- Rs. 30.00 per tonne or 10 per cent, ad valorem, whichever is higher, plus 5 per cent, ad valorem ; (4) for the entry in the fourth column against sub-item (a)(2)(ii), the following entry shall be substituted, namely:- Rs. 60.00 per tonne plus 5 per cent, ad valorem , (5) for the entry in the fourth column against sub-item (b)(1)(i), the following entry shall be substituted, namely:- Rs. 32.00 per tonne or 10 per cent, ad valorem, whichever is higher, plus 5 per cent, ad valorem ; (6) for the entry in the fourth column against sub-item (b)(1)(ii), the following entry shall be substituted, namely:- Rs. 55.00 per tonne plus 5 per cent, ad valorem ; (7) for the entry in the fourth column against sub-item (b)(2)(i), the following entry shall be substituted, namely:- Rs. 32.00 per tonne or 10 per cent, ad valorem, whichever is higher, plus 5 per cent, ad valorem ; (8) for the entry in the fourth column against sub-item (b)(2)(ii), the following entry shall be substituted, namely:- Rs. 64.00 per tonne plus 5 per cent, ad valorem ; (xix) in Item No. 63(21) A,- (1) for the entry in the fourth column against sub-item (a) (i), the following entry shall be substituted, namely:- Rs. 10.00 per tonne of 15 per cent, ad valorem, whichever is higher ; (2) for the entry in the fourth column against sub-item (a) (ii), the following entry shall be substituted, namely:- Rs. 10.00 per tonne or 25 per cent, ad valorem, whichever is higher ; (3) for the entry in the fourth column against sub-item (b) (i), the following entry shall be substituted, namely:- Rs. 31.00 per tonne or 10 per cent, ad valorem, whichever is higher ; (4) for the entry in the fourth column against sub-item (b) (ii), the following entry shall be substituted, namely:- Rs. 60.00 per tonne plus 5 per cent, ad valorem ; (xx) in Item No. 63(24), for the figures 55 and 45 in the fourth and fifth columns, the figures 60 and 50 shall, respectively, be substituted; (xxi) in Item No. 63(25),- (1) for the entry in the fourth column against sub-item (i), the following entry shall be substituted, namely:- 30 per cent, ad valorem. ; (2) for the entry in the fourth column against sub-item (ii), the following entry shall be substituted, namely:- 30 per cent, ad valorem, plus Rs. 35.00 per tonne ; (xxii) in Item No. 63(28), for the figures 55 in the fourth column, the figures 60 shall be substituted; (xxiii) in Item No. 63(31),- (1) for the entry in the fourth column against sub-item (a), the following entry shall be substituted, namely:- Rs. 29.00 per tonne or 10 per cent, ad valorem, whichever is higher, plus 5 per cent, ad valorem ; (2) For the entry in the fourth Column against sub-item (b), the following entry shall be substituted, namely:- Rs. 50.00, per tonne plus 5 per cent, ad valorem ; (xxiv) in Item No. 63(32),- (1) for the entry in the fourth column against sub-item (a), the following entry shall be substituted, namely:- Rs. 5000 per tonne plus 5 per cent, ad valorem ; (2) for the entry in the fourth column against sub-item (b), the following entry shall be substituted, namely:- Rs. 84.00 per tonne plus 5 per cent, ad valorem ; (xxv) in Item No. 71,- (1) for the entry in the fourth column against sub-item (a), the following entry shall be substituted, namely:- 60 per cent, ad valorem ; (2) for the entry in the fourth column against sub-item (b), the following entry shall be substituted, namely:- 100 per cent, ad valorem . (xxvi) in Items Nos. 72, 72(1), 72(2) and 72(3), for the entry against each of them in the fourth column, the entry 20 per cent, ad valorem shall be substituted; (xxvii) in Item No. 75, for the figures 35 in the fourth column, the figures 50 shall be substituted; (xxviii) in Items Nos. 75(11) and 75(12), for the figures 25 against each of them in the fourth column, the figures 50 shall be substituted; and (xxix) in Item No. 87, for the figures 50 in the fourth column, the figures 60 shall be substituted. R.C.S. SARKAR, Secy. to the Govt. of India