SCH-04 - Fourth Schedule - Finance Act, 1976

THE FOURTH SCHEDULE (See section 35) PART I In the First Schedule to the Central Excises Act, - (i) in Item No. 4, under the II. Manufactured tobacco - , for the entry the third column against sub-item (1), the entry One hundred and fifty-five per cent. ad valorem. shall be substituted; (ii) in Item No. 6, for the entry in the third column, the entry Two thousand two hundred rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (iii) in Item No. 8, for the entry in the third column against sub-item (a), the entry One thousand rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (iv) in Item No. 10, for the entry in the third column, the entry One hundred and fifty rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (v) in Item No. 11, for the entry in the third column against sub-item (1), the entry Two hundred rupees per metric tonne. shall be substituted; (vi) in Item No. 11A, for the entries in the third column against sub-items (3) and (4), the entries Twenty per cent. ad valorem plus six hundred rupees per metric tonne. and Twenty per cent. ad valorem plus two thousand rupees per metric tonne. shall, respectively, be substituted; (vii) in Item No. 11B, for the entry in the third column, the entry Twenty per cent. ad valorem plus two thousand rupees per metric tonne. shall be substituted; (viii) in Item No. 14E, for the entry in the third column, the entry Twelve and a half per cent. ad valorem. shall be substituted; (ix) in Item No. 18, after Explanation III, the following Explanation shall be inserted, namely :- Explanation IV : This item does not include mineral fibres and yarn. ; (x) in Item No. 19, in the second column, for the words impregnated or coated , wherever they occur, the words impregnated, coated or laminated shall be substituted; (xi) in Item No. 22, - (a) in the second column, for the words impregnated or coated , wherever they occur, the words impregnated, coated or laminated shall be substituted; (b) the Explanation shall be numbered as Explanation I. and after the Explanation as so numbered, the following Explanation shall be inserted, namely :- Explanation II : This item does not include glass fabrics. ; (xii) in Item No. 22B, in the second column, for the words IMPREGNATED OR COATED , the words IMPREGNATED, COATED OR LAMINATED shall be substituted; (xiii) in Item No. 22C, in the second column, for the words IMPREGNATION OR COATING , the words IMPREGNATION, COATING OR LAMINATION shall be substituted; (xiv) in Item No. 33A, - (a) for the entries in the third column against sub-items (2) and (3), the entries Four hundred rupees per set. and Four hundred rupees per set. shall, respectively, be substituted; (b) for the entry in the second column against sub-item (3), the entry Radiograms (including radio or transistor sets with extra space in cabinet for fitting in record players or record changers) and combination sets of radios (including transistor sets) and tape recorders (including cassette recorders and tape decks) shall be substituted; (xv) in Item No. 33D, in the second column, (a) the words and brackets, COMPUTERS (INCLUDING CENTRAL PROCESSING UNITS AND PERIPHERAL DEVICES) shall be omitted; (b) after the words OR UNASSEMBLED CONDITION , the words ,NOT ELSEWHERE SPECIFIED shall be inserted; (xvi) in Item No. 35, in the second column, for the words CYCLES, PARTS OF CYCLES , the words PARTS OF CYCLES shall be substituted; (xvii) Item No. 45 shall be omitted. PART II Item No. Depreciation of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act, - (i) for Item No. 1D, the following Item shall be substituted, namely :- 1D. AERATED WATERS, WHETHER OR NOT FLAVOURED OR SWEETENED AND WHETHER OR NOT CONTAINING VEGETABLE OR FRUIT JUICE OR FRUIT PULP - (1) Aerated waters, in the manufacture of which blended flavouring concentrates in any form are used - (a) For each unit container containing 200 milliliters or less. Twenty-five paise. (b) for each unit container containing more than 200 milliliters. Twenty-five paise plus ten paise for every hundred milliliters or fraction thereof in excess of 200 milliliters. (c) All others Fifty-five per cent. ad valorem, (2) All others. Twenty per cent. ad valorem. (ii) After Item No. 15B, the following Item shall be inserted, namely :- 15C STARCH (INCLUDING DEXTRIN AND OTHER FORMS OF MODIFIED STARCH), ALL SORTS, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARY CARRIED ON WITH THE AID OF POWER. Ten per cent. ad valorem ; (iii) for Item No. 17, the following Item shall be substituted, namely : 17 PAPER AND PAPER BOARD, ALL SORTS (including pasteboard, millboard, strawboard, cardboard and corrugated board), in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power- (1) Uncoated and coated printing and writing paper (other than poster paper) Twenty-five per cent. ad valorem. (2) Paper board and all other kinds of paper (including paper of paper boards which have been subjected to various treatments such as coating impregnating, corrugation, creping and design printing), not elsewhere specified. Thirty per cent. ad valorem. ; (iv) in Item No. 19, for sub-item I(2), the following sub-item shall be substituted, namely :- (2) Others - (a) Cotton fabrics, superfine that is to say, fabrics in which the average count of yarn is 61s or more. Fifteen per cent. ad valorem. (b) Cotton fabrics, fine that is to say, fabrics in which the average count of yarn is 41s or more but is less than 61s. Fifteen pe cent. ad valorem. (c) Cotton fabrics, medium A- that is to say, fabrics in which the average count of yarn is 26s or more but is less than 41s. Three per cent. ad valorem. (d) Cotton fabrics, medium B- that is to say, fabrics in which the in which the average count of yarn is 17s or more but is less than 26s Three per cent. ad valorem. (e) Cotton fabrics, coarse- That is to say, fabrics in which the average count of yarn is les than 17s. Three per cent. ad valorem. (f) Cotton fabrics not otherwise specified. Fifteen per cent. ad valorem. ; (v) After Item No. 22E, the following Item shall be inserted, namely:- 22F. MINERAL FIBRES AND YARN, AND MANUFACTURES THEREFROM, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER. Explanation Mineral Fibres and yarn, and manufactures therefrom shall be deemed to include- (i) Glass fibre and yarn including glass tissues and glass tissues and glass wool; (ii) Asbestos fibre and yarn; (iii) Any other mineral fibre or yarn, whether continuous or otherwise such as slag-wool; and rock-wool; and Fifteen per cent. ad valorem. ; (iv) For Item No. 23, the following Item shall be substituted, namely :- 23. CEMENT ALL VARIETIES - (1) Grey Portland and cement, (including ordinary Portland cement, pozzolana cement and blast furace slag cement, masonry cement, repaid hardening cement, low heat cement and waterproof (hydrophobic) Rupees one hundred per metric tonne. (2) All others Thirty five per cent ad valorem. ; (vii) After Item No. 33 D, the following Item shall be inserted, namely :- 33DD COMPUTERS (INCLUDING CENTRAL PROCESSING UNITS AND PERIPHERAL, DEVICES) ALL SORTS Fifteen per cent. ad valorem.