SCH-03 - Third Schedule - Finance Act, 1972

THE THIRD SCHEDULE [See section 64(c)] PART I In the First Schedule to the Central Excises Act, - (i) in item No. 1A, for each of the entries in the third column against sub-items (1) and (4), the entry One rupee per kilogram. shall be substituted; (ii) in Item No. 1D, for the entry in the third column, the entry Twenty per cent. ad valorem. shall be substituted; (iii) in item No. 2, for the entry in the third column against sub-item (1), the entry One hundred rupees per quintal. shall be substituted; (iv) in Item No. 4, - (a) Under I. Unmanufactured Tobacco - , for the entries in the third column against sub-items (1), (2), (3), (4), (5), (6) and (8), the entries Five rupees. , Forty rupees. , Four rupees. , Three rupees. , Four rupees. and Fifty paise. shall, respectively, be substituted; (b) under II. Manufactured tobacco - , for the entry in the third column against sub-item (2), the entry Two hundred per cent. ad valorem. shall be substituted; (v) in Item No. 6, for the entry in the third column, the entry One thousand rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (vi) in item No. 7, for the entry in the third column, the entry Three hundred rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (vii) in Item No. 8, for the entry in the third column against each of the sub-items (a) and (b), the entry Five hundred rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (viii) in Item No. 9, for the entry in the third column, the entry Two hundred rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (ix) in Item No. 10, for the entry in the third column, the entry One hundred rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (x) in Item No. 11, for the entry in the third column against each of the sub-items (1) and (2), the entry One hundred rupees per metric tonne. shall be substituted; (xi) in Item No. 12, for the entry in the third column, the entry One hundred rupees per metric tonne. shall be substituted; (xii) in Item No. 14, for the entries in the third column against sub-items I(1)(i), I(1)(ii), I(2), I(3)(i), I(3)(ii), I(3)(iii), I(3)(iv), I(4)(i), I(4)(ii), I(4)(iii), I(4A), I(5), II(i), II(ii), III(ii) and III(iii), the entries Thirty rupees per quintal. , One hundred rupees per quintal. , Twenty-five rupees per quintal. , Twenty-five rupees per quintal. , Forty rupees per quintal. , Fifty paise per liter. , One rupee and fifty paise per liter. , One hundred rupees per quintal. , Thirty rupees per quintal. , One rupee per liter. , Three hundred rupees per quintal. , One rupee per liter, if in liquid form and Thirty rupees per quintal if in any other form. , Fifty paise per liter. , Twenty-five paise per liter. , Two rupees and fifty paise per liter. , One hundred rupees per quintal. and Two rupees and fifty paise per liter. shall, respectively, be substituted; (xiii) in Item No. 14BB, for the entry in the third column, the entry Twenty per cent. ad valorem. shall be substituted; (xiv) in Item No. 14C, for the entry in the third column, the entry Twenty rupees per quintal. shall be substituted; (xv) in each of the Items Nos. 14D and 14DD, for the entry in the third column, the entry Twenty per cent. ad valorem. shall be substituted; (xvi) in Item No. 14F, for the entry in the third column, the entry Thirty per cent. ad valorem. shall be substituted; (xvii) in Item No. 14HH, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (xviii) in Item No. 15, for the entries in the third column against sub-items I(1), I(2), and II, the entries Ten per cent. ad valorem. , Twenty per cent. ad valorem. and Ten per cent. ad valorem. shall, respectively, be substituted; (xix) in Item No. 15A, for the entries in the third column against sub-items (1), (2), (3), and (4), the entries Forty per cent. ad valorem. , Forty per cent. ad valorem. , Fifty per cent. ad valorem. , and Fifty per cent. ad valorem. shall, respectively, be substituted; (xx) in Item No. 16, for the entries in the third column against sub-items (1) and (3), the entries Fifty per cent. ad valorem. and Twenty per cent. ad valorem. shall, respectively, be substituted; (xxi) in Item No. 16A, for the entries in the third column against sub-items (1), (2), (3) and (4), the entries Fifty per cent. ad valorem. , Thirty per cent. ad valorem. , Twenty per cent. ad valorem. and Twenty per cent. ad valorem. shall, respectively, be substituted; (xxii) in Item No. 17, for the entries in the third column against sub-items (1), (2), (3) and (4), the entries Two rupees per kilogram. , One rupee per kilogram. , Fifty paise per kilogram. and One rupee per kilogram. shall, respectively, be substituted; (xxiii) in Item No. 19, - (a) in the second column, in the opening portion, - (1) for the brackets, figures and words, - (ii) 40 per cent. or more by weight of silk; or (iii) 60 per cent. or more by weight of rayon or artificial silk : , the brackets, figures and words, - (ii) 40 per cent. or more by weight of silk; (iii) 60 per cent. or more by weight of rayon or artificial silk; or (iv) 50 per cent. or more by weight of jute (including Bimlipatam jute or mesta fibre) : , shall be substituted; (2) in the proviso, for the words, brackets and figures referred to in (i) to (iii) , the words, brackets and figures referred to in (i) to (iv) shall be substituted; (b) for the entry in the third column against sub-item I(1), the entry Fifteen per cent. ad valorem. shall be substituted; (xxiv) in Item No. 20, - (a) in the second column, in the opening portion, - (1) for the brackets, figures and words, - (iii) if it contains no cotton and no artificial silk and less than 40 per cent. by weight of silk; or (iv) if manufactured on a handloom : , the brackets, figures and words, - (iii) if it contains no cotton and no artificial silk and less than 40 per cent. by weight of silk; (iv) if it contains 50 per cent. or more by weight of jute (including Bimlipatam jute or mesta fibre); or (v) if manufactured on a handloom : , shall be substituted; (2) in the proviso, for the words, brackets and figures referred to in (i) to (iv) , the words, brackets and figures referred to in (i) to (v) shall be substituted; (b) for the entry in the third column against sub-item (1), the entry Fifty paise per square meter. shall be substituted; (xxv) in Item No. 21, for the entry in the third column against sub-item (1), the entry Ten per cent. ad valorem. shall be substituted; (xxvi) in Item No. 22, - (a) in the second column, in the opening portion, - (1) for the brackets, figures and words, - (iii) if it contains cotton and less than 60 per cent. by weight of rayon or artificial silk; or (iv) if it contains no cotton and less than 40 per cent. by weight of wool and less than 40 per cent. by weight of rayon or artificial silk : , the brackets, figures and words, - (iii) if it contains cotton and less than 60 per cent. by weight of rayon or artificial silk; (iv) if it contains no cotton and less than 40 per cent. by weight of wool and less than 40 per cent. by weight of rayon or artificial silk; or (v) if it contains 50 per cent. or more by weight of jute (including Bimlipatam jute or mesta fibre) : , shall be substituted; (2) in the proviso, for the words, brackets and figures referred to in (i) to (iv) , the words, brackets and figures referred to in (i) to (v) shall be substituted; (b) for the entry in the third column against sub-item (1), the entry Twenty per cent. ad valorem plus rupees five per square meter. shall be substituted; (xxvii) in Item No. 23, for the entry in the third column, the entry Twenty-five per cent. ad valorem. shall be substituted; (xxviii) in Item No. 23A, for the entries in the third column against sub-items (1) and (2), the entries Twenty per cent. ad valorem. and Ten per cent. ad valorem. shall, respectively, be substituted; (xxix) in Item No. 25, for the entry in the third column, the entry Fifty rupees per metric tonne. shall be substituted; (xxx) in Item No. 26, for the entry in the third column, the entry One hundred rupees per metric tonne. shall be substituted; (xxxi) in Item No. 26AA, for the entries in the third column against sub-items (i), (ia), (ii), (iii), (iv) and (v), the entries Seventy-five rupees per metric tonne plus the excise duty for the time being leviable on steel ingots. , Seventy-five rupees per metric tonne plus the excise duty for the time being leviable on steel ingots. , Five hundred rupees per metric tonne plus the excise duty for the time being leviable on steel ingots. , Five hundred rupees per metric tonne plus the excise duty for the time being leviable on steel ingots. , Five hundred rupees per metric tonne plus the excise duty for the time being leviable on pig iron or steel ingots, as the case may be and Two hundred rupees per metric tonne plus the excise duty for the time being leviable on steel ingots. , shall, respectively, be substituted; (xxxii) in item No. 27, - (a) in the second column, for the brackets, letters, words and figures, - (c) Foils, that is a product of thickness (excluding any backing) not exceeding 0.15 millimetre. , the brackets, letter, words, and figures, - (c) Foils (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.15 millimetre. , shall be substituted; (b) for each of the entries in the third column against sub-items (a)(i), (a)(ii), (b), (c), (d), (e) and (f), the entry Thirty per cent. ad valorem. shall be substituted; (xxxiii) in Item No. 28, for the entry in the third column, the entry Six hundred rupees per metric tonne. shall be substituted; (xxxiv) in Item No. 29, for the entries in the third column against sub-items (i) and (ii), the entries Fifteen per cent. ad valorem. , and Ten per cent. ad valorem. , shall, respectively, be substituted; (axe) in Item No. 29A, for the entries in the third column against sub-items (1), (2) and (3), the entries Sixty per cent. ad valorem. , Sixty per cent. ad valorem. and Seventy-five per cent. ad valorem. shall, respectively, be substituted; (xxxvi) in Items No. 30, for the entries in the third column against sub-items (1), (2)(i), (2)(ii), (3) and (4), the entries Twenty per cent. ad valorem. , Fifteen per cent. ad valorem. , Ten per cent. ad valorem. , Twenty per cent. ad valorem. and Twenty per cent. ad valorem. , shall, respectively, be substituted; (xxxvii) in Item No. 31, for the entries in the third column against sub-items (1), (2) and (3), the entries Twenty per cent. ad valorem. , Twenty per cent. ad valorem. and Twenty-five per cent. ad valorem. , shall respectively, be substituted; (xxxviii) in Item No. 33, for the entries in the third column against sub-items (1), (2) and (3), the entries Ten per cent. ad valorem. , Fifteen per cent. ad valorem. and Fifteen per cent. ad valorem. shall, respectively, be substituted; (xxxix) in Item No. 33B, for the entry in the third column against sub-items (ii), the entry Ten per cent. ad valorem. shall be substituted; (xl) in Item No. 34, for the entries in the third column against sub-items (1), (2), (3), (3a) and (4), the entries Two hundred and fifty rupees each or ten per cent. ad valorem, whichever is higher. , One thousand and five hundred rupees each or fifteen per cent. ad valorem, whichever is higher. , Four thousand rupees each or twenty per cent. ad valorem, whichever is higher. , Fifteen per cent. ad valorem, and Three thousand rupees each or fifteen per cent. ad valorem, whichever is higher. , shall respectively, be substituted; (xli) in Item No. 37, under II. Exposed. - , for the entries in the second and third columns, the following entries shall be substituted, namely :- Of a width of 30 mm. or higher below 30 mm. width (1) News-reels and shorts not exceeding 500 metres. One rupee per metre. Fifty paise per metre. (2) Feature films, advertisement shorts, and films not otherwise specified. Two rupees per metre. One rupee per metre. ; PART II Item No. Description of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act, - (i) in Item No. 4, under II. Manufactured tobacco - , for sub-item (1), the following sub-item shall be substituted, namely :- (1) Cigars and cheroots Twenty-five rupees per hundred. ; (ii) for Item No. 11A, the following Item shall be substituted, namely :- 11A. ALL PRODUCTS DERIVED FROM REFINING OF CRUDE PETROLEUM OR SHALE (WHETHER GASEOUS, LIQUID, SEMI-SOLID OR SOLID IN FORM), NOT OTHERWISE SPECIFIED, INCLUDING REFINERY GASES, LUBRICATING OIL AND GREASES, WAXES AND COKE - (1) Mineral turpentine oil Twenty per cent. ad valorem plus one hundred rupees per metric tonne. (2) Liquefied petroleum gas Two hundred and fifty rupees per metric tonne. (3) Waxes Twenty per cent. ad valorem plus two hundred rupees per metric tonne. (4) Others Twenty per cent. ad valorem. ; (iii) for Item No. 11B, the following Item shall be substituted, namely :- 11B. BLENDED OR COMPOUNDED LUBRICATING OILS AND GREASES - Twenty per cent. ad valorem.; Blended or compounded lubricating oils and greases means lubricating oils and greases obtained by straight blending of mineral oils, or by blending or compounding of mineral oils with any other ingredients. Explanation : The expression mineral oil has the meaning assigned to it in Explanation 1 to Item No. 6. (iv) for Item No. 18, the following Item shall be substituted, namely :- 18. RAYON AND SYNTHETIC FIBRES AND YARN, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER. Explanation : Rayon and synthetic fibres and yarn shall be deemed to include - (i) man-made fibres; (ii) spun (discontinuous) yarn containing not less than ninety per cent. by weight of man-made fibres calculated on the total fibre content; (iii) man-made filament (continuous) yarn; and (iv) man-made metallic yarn. Sixty rupees per kilogram. ; (v) for Item No. 18A, the following Item shall be substituted, namely :- 18A. COTTON TWIST, YARN AND THREAD, ALL SORTS, CONTAINING NOT LESS THAN NINETY PER CENT. BY WEIGHT OF COTTON CALCULATED ON THE TOTAL FIBRE CONTENT, WHETHER SIZED OR UNSIZED, IN ALL FORMS INCLUDING SKEINS, HANKS, COPS, CONES, BOBBINS, PIRNS, SPOOLS, REELS, CHEESES, BALLS OR ON WARP BEAMS, IN OR IN RELATION ON THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER - (1) of counts 29 or more Five rupees per kilogram. (2) of counts less than 29 Explanation : (1) Count means the size of grey yarn (excluding any sizing material) expressed as the number of 1000 metre hanks per one-half kilogram. (2) For multiple-fold yarn, count means the count of the basic single yarn. One rupee per kilogram. ; (vi) for Item No. 18B, the following Item shall be substituted, namely :- 18B. WOOLLEN YARN, ALL SORTS INCLUDING KNITTING WOOL, CONTAINING NOT LESS THAN NINETY PER CENT. BY WEIGHT OF WOOL, CALCULATED ON THE TOTAL FIBRE CONTENT, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER - (1) Worsted yarn - (a) of 48s counts and more Thirty per cent. ad valorem. (b) of less than 48s counts Twenty per cent. ad valorem. (2) Others Explanation : Count means the size of single yarn expressed as the number of 560 yard hanks per pound. Ten per cent. ad valorem. ; (vii) after Item No. 18B, the following Items shall be inserted, namely :- 18C. SILK YARN, ALL SORTS, CONTAINING NOT LESS. THAN NINETY PER CENT. BY WEIGHT OF SILK (INCLUDING SILK NOIL) CALCULATED ON THE TOTAL FIBRE CONTENT, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER. Twenty per cent ad valorem. 18D. JUTE TWIST, YARN, THREAD, ROPE AND TWINE, ALL SORTS, CONTAINING NOT LESS THAN NINETY PER CENT. BY WEIGHT OF JUTE (INCLUDING BIMLIPATAM JUTE OR MESTA FIBRE) CALCULATED ON THE TOTAL FIBRE CONTENT, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WHICH THE AID OF POWER. Four hundred rupees per metric tonne. 18E. YARN, ALL SORTS, NOT ELSEWHERE SPECIFIED, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER AND CONTAINING ANY TWO OR MORE OF THE FOLLOWING FIBRES, NAMELY :- (i) cotton; (ii) silk; (iii) wool; (iv) jute (including Bimlipatam jute or mesta fibre); and (v) man-made fibres. Rupees fifty per kilogram. ; (viii) for Item No. 22A, the following Item shall be substituted, namely :- 22A. JUTE MANUFACTURES (INCLUDING MANUFACTURES OF BIMLIPATAM JUTE OR OF MESTA FIBRE), ALL SORTS, NOT ELSEWHERE SPECIFIED, BUT EXCLUDING ANY SUCH MANUFACTURE - (i) if it contains 40 per cent. or more by weight of wool; or (ii) if it contains no wool or less than 40 per cent. by weight of wool and less than 50 per cent. by weight of jute (including Bimlipatam jute or mesta fibre) - (1) Hessians Six hundred rupees per metric tonne. (2) Others Four hundred rupees per metric tonne. ; (ix) after Item No. 22A, the following Item shall be inserted, namely :- 22AA. TEXTILE FABRICS, NOT ELSEWHERE SPECIFIED, AND CONTAINING ANY TWO OR MORE OF THE FOLLOWING FIBRES, NAMELY :- (i) Cotton; (ii) silk; (iii) wool; (iv) jute (including Bimlipatam jute or mesta fibre); and (v) man-made fibres. Fifteen per cent. ad valorem. ; (x) for Item No. 33A, the following Item shall be substituted, namely :- 33A. WIRELESS RECEIVING SETS, ALL SORTS, INCLUDING TRANSISTOR SETS AND RADIOGRAMS, WITH OR WITHOUT LOUDSPEAKER - (1) Broadcast television receiver sets Twenty per cent. ad valorem. (2) Others Three hundred rupees per set. ; (xi) for Item No. 37B, the following Item shall be substituted, namely :- 37B. CINEMATOGRAPH PROJECTORS AND PARTS THEREOF - (1) Cinematograph projectors Twenty per cent. ad valorem. (2) Parts thereof Explanation : For the purposes of this item, Cinematograph projectors means cinematograph projectors whether in a completely assembled condition or otherwise. Thirty per cent. ad valorem. ;