SCH-03 - Third Schedule - Finance (No. 2) Act, 1977

THE THIRD SCHEDULE (See section 32) PART I In the First Schedule to the Central Excises Act, - (i) in Item No. 1A, for the entry in the second column against sub-item (1), the entry Chewing gums shall be substituted; (ii) in Item No. 1C, for the entry in the second column against sub-item (2), the entry Butter, whether pasteurized or not, shall be substituted; (iii) in Item No. 4, - (a) under I. Unmanufactured tobacco - , for each of the entries in the third column against sub-items (1), (3) and (4), the entry Twenty rupees. shall be substituted; (b) under II. Manufactured tobacco - for the entries in the third column against sub-Items (1), (2), (3)(i), (3)(ii) and (4), the entries One hundred and seventy per cent. ad valorem. , Two hundred and seventy per cent. ad valorem. , Four rupees and sixty paise per thousand. , One rupee and sixty paise per thousand. and Two hundred and twenty per cent. ad valorem. shall, respectively, be substituted; (iv) in Item No. 14C, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (v) in Item No. 14D, for the entry in the third column, the entry Thirty per cent. ad valorem. shall be substituted; (vi) in Item No. 14DD, for the entry in the third column, the entry Twenty-five per cent. ad valorem. shall be substituted; (vii) in Item No. 14F, for the entry in the third column, the entry Sixty per cent. ad valorem. shall be substituted; (viii) 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-six per cent. ad valorem. , Twenty-four per cent. ad valorem. and Twenty-four per cent. ad valorem. shall, respectively, be substituted; (ix) in Item No. 16AA, for the entry in the third column, the entry Five per cent. ad valorem. shall be substituted; (x) in Item No. 16B for the entry in the third column against sub-Item (ii), the entry Twenty-seven and half per cent. ad valorem. shall be substituted; (xi) in Item No. 17, for the entry in the third column against sub-Item (2), the entry Forty per cent. ad valorem. shall be substituted; (xii) in Item No. 23, for the entry in the third column against sub-Item (2), the entry Forty per cent. ad valorem. shall be substituted;(xiii) in Item No. 26, for the entry in the third column, the entry Three hundred and fifty rupees per metric tonne. shall be substituted; (xiv) in Item No. 26A, for the entries in the third column against sub-Items (1), (1a), (2) and (3), the entries Five thousand six hundred rupees per metric tonne. Five thousand six hundred rupees per metric tonne. , Six thousand three hundred rupees per metric tonne. and Twenty-eight per cent. ad valorem. shall, respectively, be substituted; (xv) in Item No. 26AA, for the entries in the third column against sub-Items (i), (ia), (ii), (iii), (iv) and (v), the entries Three hundred and fifty rupees per metric tonne. , Three hundred and fifty rupees per metric tonne. , One thousand three hundred and fifty rupees per metric tonne. , One thousand three hundred and fifty rupees per metric tonne. , One thousand 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 Seven hundred and fifty rupees per metric tonne. shall, respectively, be substituted; (xvi) in Item No. 26B for the entries in the third column against sub-Items (1), (2) and (3), the entries Two thousand six hundred and twenty-five rupees per metric tonne. , Three thousand one hundred and fifty rupees per metric tonne. and Thirty-five per cent. ad valorem. shall, respectively, be substituted; (xvii) in Item No. 27, - (a) for the entry in the second column against sub-Item (b), the following entry shall be substituted, namely :- Manufactures, the following namely, plates, sheets, circle, stripes, shapes and sections, in any form or size, not otherwise specified. ; (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 Fifty per cent. ad valorem plus two thousand rupees per metric tonne. shall be substituted; (xviii) in Item No. 33A, - (a) in the second column, for the words and brackets AND TAPE RECORDERS (INCLUDING CASSETTE RECORDERS AND TAPE DECKS) , the words and brackets, TAPE RECORDERS (INCLUDING CASSETTE RECORDERS AND TAPE DECKS) AND TAPE PLAYERS (INCLUDING CASSETTE PLAYERS) shall 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). shall be substituted; (c) for each of the entries in the third column against sub-Item (2), (3) and (4), the entry Thirty-five per cent. ad valorem. shall be substituted; (xix) Item No. 47 shall be omitted; (xx) Item No. 59 shall be omitted; (xxi) in Item No. 68, for the entry in the third column, the entry Two per cent. ad valorem. shall be substituted. 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 SWEET ENED AND WHETHER OR NOT CONTAINING VEGETABLE OR FRUIT JUICE OR FRUIT PULP - (1) Aerated water which are only charged with carbon dioxide gas under pressure and which contain no other added ingredient. Twenty-five per cent. ad valorem. (2) All others. Fifty-five per cent. ad valorem. ; (ii) for Item No. 14, the following Item shall be substituted, namely :- 14. PIGMENTS, COLOURS, PAINTS, ENAMELS, VARNISHES, BLACKS AND CELLULOSE LACQUERS - I. (1) Pigments, colours, paints and enamels - (i) Aluminium paste. Ten per cent. ad valorem. (ii) Pigments and colours, not otherwise specified. Five per cent. ad valorem. (2) Water paints - (i) Dry distemper including cement based water paints. Ten per cent. ad valorem. (ii) Oil-bound distemper. Fifteen per cent. ad valorem. (iii) Water pigment finishes for leather. Ten per cent. ad valorem. (iv) Plastic. emulsion paints Fifteen per cent ad valorem (3) Oil paints and enamels - (i) Tinting paste (Blue). Ten per cent. ad valorem. (ii) Stiff paints. Fifteen per cent. ad valorem. (iii) Ready-mixed paints. and enamels. Fifteen per cent ad valorem. (4) Dispersed organic pigments ordinarily used for the printing of textiles, whether in the form of powder, paste, or in emulsion. Ten per cent. ad valorem. (5) Paints and enamels, not otherwise specified Fifteen per cent. ad valorem. II. Varnishes and blacks - (i) Varnishes. Fifteen per cent. ad valorem (ii) Bituminous and coal-tar blacks. Five per cent ad valorem. III. Cellulose lacquers - (i) Nitrocellulose lacquers, clear and pigmented and nitro cellulose ancillaries in liquid, semisolid or pasty form. Fifteen per cent. ad valorem. (ii) Cellulose lacquers, not otherwise specified. Explanation : This Item does not include carbon black. ; (iii) for Item No. 14H, the following Item shall be substituted, namely :- 14H. GASES, INCLUDING LIQUEFIED OR SOLIDIFIED GASES, THE FOLLOWING, NAMELY :- (i) Oxygen. Twelve per cent. ad valorem. (ii) Chlorine. Twelve per cent. ad valorem. (iii) Ammonia. Twelve per cent. ad valorem. (iv) Carbonic acid (Carbon dioxide). Rupee one and twenty paise per kilogram. (v) Refrigerant gases, not otherwise specified, such as sulphur dioxide and freon. Twenty-four per cent. ad valorem. (vi) Acetylene (whether in. dissolved condition or not). Twelve per cent ad valorem. ; (iv) for Item No. 15A, the following Item shall be substituted, namely : 14A. ARTIFICIAL OR SYNTHETIC AND PLASTIC MATERIALS AND CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF - (1) The following artificial or synthetic resins and plastic materials, and cellulose esters and ethers, in any form, whether solid, liquid or pasty, or as powder, granules or flakes, or in the form of moulding powders, namely :- (i) Condensation, Polycondensation and Polyaddition products, whether or not modified or polymerised, and whether or not linear such as Phenoplasts, Aminoplasts, Alkyds, Polyamides, Super-Polyamides, Polyeters, Polyallyl esters, Polycarbonates, Polyethers, Polyesthylene imines, Polyurethanes, Epoxide resins and Silicones; (ii) Polymerisation and Copolymerisation products such as Polyethylene, Polyterahaloethylenes, Polyisobutylene, Polystyrene, Polyvinyl chloride, Polyvinyl acetate, Polyvinyl chloroacetate and other polyvinyl derivatives, Polyacrylic and Polymethacrylic derivatives and Coumarone - indene resins; and (iii) Cellulose acetate (including Cellulose diacetate or Cellulose triacetate), Cellulose acetate butyrate and Cellulose propionate, Cellulose acetate propionate, Ethyl cellulose and Benzyl cellulose, whether plasticised or not, and plasticised Cellulose nitrate. Fifty per cent. ad valorem. (2) Articles made of plastics, all sorts, including tubes, rods, sheets foils, sticks, other rectangular or profile shapes, whether laminated or not, and whether rigid or flexible, including layfiat tubings, and polyvinyl chloride sheets, not otherwise specified. Fifty per cent. ad valorem. (3) Polyurethane foam. Seventy per cent. ad valorem. (4) Articles made of polyurethane foam Seventy per. cent. ad valorem. Explanation : For the purpose of sub-Item (2), plastics means the various artificial or synthetic resins or plastic materials or cellulose esters and other included in sub-Item (1). ; (v) after Item No. 15C, the following Item shall be inserted, namely :- 15D. POLISHES AND CREAMS FOR FOOTWEAR FURNITURE, FLOORS, LEATHER, METALS, MOTOR VEHICLES AND GLASS; SCOURING POWDERS AND PASTES. Ten per cent. ad valorem. Explanation : This Item does not include French Polish. ; (vi) for Item No. 18, the following Item shall be substituted, namely :- 18. I. MAN-MADE FIBRES, OTHER THAN MINERAL FIBRES - (i) Non-cellulosic Eighty-five rupees per kilogram. (ii) Cellulosic. Four rupees per kilogram. II. MAN-MADE FILAMENT YARNS - (i) Non-cellulosic - (a) other than textured. Eighty-five rupees per kilogram. (b) textured Ninety-five rupees per kilogram. Explanation : Textured Yarn means yarn that has been processed to introduce crimps, coils, loops or curls along the length of the filaments and shall include bulked yarn and stretch yarn. (ii) Cellulosic. Twenty rupees per kilogram. (iii) Metallized. Eighty-five rupees per kilogram. III. CELLULOSIC SPUN-YARN - Yarn, in which man-made fibre of cellulosic origin predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (i) not containing, or containing not more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. 5.5 paise per count per kilogram. (ii) containing more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. Eighteen rupees per kilogram. Explanation I : Count means the size of grey yarn (excluding any sizing material) expressed in English Count. Explanation II : For multiple fold yarn, count means the count of the basic single yarn. Explanation III : where two or more of the following fibres, that is to say, - (a) man-made fibre of cellulosic origin; (b) cotton; (c) wool or a acrylic fibre, or both; (d) silk (including silk noil); (e) jute (including Bimlipatam jute or mesta fibre); (f) man-made fibre of non-cellulosic origin, other than acrylic fibre; (g) flax; (h) ramie, in any yarn are equal in weight, then, such one of those fibres, the predominance of which would render such yarn fall under that sub-Item or Item (hereafter in this Explanation referred to as the applicable sub-Item or Item), among the sub-Items and Items Nos. 18III, 18A, 18B, 18C, 18D, 18E, 18FI and 18FII, which, read with the relevant notification, if any, for the time being in force issued under the Central Excise Rules, 1944, involves the highest amount of duty shall be deemed to be predominant in such yarn and accordingly such yarn shall be deemed to fall under the applicable sub-Item or Item, as the case may be. ; (vii) for Item No. 18A, the following Item shall be substituted, namely :- 18A. COTTON YARN, ALL SORTS - Yarn, in which cotton predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (i) not containing or containing not more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. 5.5 paise per count per kilogram. (ii) containing more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. Eighteen rupees per kilogram. Explanation : (1) Cotton yarn shall include cotton twist and thread. (2) Cotton yarn, twist or thread, all sorts whether sized or unsized, in all forms including skeins, hanks, cops, cones, bobbins, pirns, spools, reels, cheeses, balls or on warp beams shall be deemed to be included under this Item. (3) Explanation I, II and III under sub-Item III of Item No. 18 shall, so far as may be, apply in relation to this Item as they apply in relation to that Item; (viii) for Item No. 18B, the following Item shall be substituted, namely :- 18B. WOOLLEN AND ACRYLIC SPUN YARN - Yarn, in which wool or acrylic fibre or both predominates or predominate in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (i) not containing or containing not more than one-sixth by weight of non-cellulosic fibre (other than acrylic fibre) calculated on the total fibre content. Twenty rupees per kilogram. (ii) containing more than one-sixth by weight of non-cellulosic fibre (other than acrylic fibre) calculated on the total fibre content. Eighteen rupees per kilogram. Explanation I : Woollen and acrylic spun yarn shall be deemed to include woollen and acrylic knitting yarn. Explanation II : Explanation III under sub-Item III of Item No. 18 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item. ; (ix) for Item No. 18C, the following Item shall be substituted, namely :- 18C. SILK YARN, ALL SORTS - Yarn, in which silk (including silk noil) predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (i) not containing or containing not more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. Twenty per cent. ad valorem. (ii) containing more than one-sixth by weight of non-cellulosic fibre. calculated on the total fibre content. Eighteen rupees per kilogram Explanation : Explanation III under sub-Item III of Item No. 18 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item. ; (x) for Item No. 18D, the following Item shall be substituted, namely :- 18D. JUTE YARN, ALL SORTS - Yarn, in which jute (including Bimlipatam jute or mesta fibre) predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power Rupees six hundred per metric tonne. Explanation I : Jute Yarn shall include jute twist, thread, rope and twine. Explanation II : Explanation III under sub-Item III of Item No. 18 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item. ; (xi) for Item No. 18E, the following Item shall be substituted, namely :- 18E. NON-CELLULOSIC SPUN YARN - Spun (discontinuous) yarn, in which man-made fibres of non-cellulosic origin, other than acrylic fibre, predominate in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. Twenty-four rupees per kilogram. Explanation : Explanation. III under sub-Item III of Item No. 18 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item. ; (xiii) after Item No. 18E, the following Item shall be inserted, namely :- 18F. I. FLAX YARN - Yarn, in which flax predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (i) not containing or containing not more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. 5.5 paise per count per kilogram. (ii) containing more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. Eighteen rupees per kilogram. II. RAMIE YARN - Yarn, in which ramie predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. Eighteen rupees per kilogram. Explanation : Explanation I, II and III under sub-Item III of Item III of Item No. 18 shall, so far as may be, apply in relation to this Item as they apply in relation to that Item. ; (xiii) in Item No. 19, - (a) in column (2), for the portion beginning with the words Cotton fabrics means all varieties of fabrics and ending with the words which are embroidered or impregnated, coated or laminated, as the case may be - , the following shall be substituted, namely :- Cotton fabrics means all varieties of fabrics manufactured either wholly or partly form cotton and includes dhoties sarees chadders, bedsheets, bed-spreads, counterpanes, table-cloths, embroidery in the piece, in strips or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, if (i) in such fabrics cotton predominates in weight, or (ii) such fabrics contain more than 40 per cent. by weight of cotton and 50 per cent. or more by weight of non-cellulosic fibres or yarn or both : Provided that in the case of embroidery in the piece, in strips, or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, such predominance or percentages, as the case may be, shall be in relation to the base fabrics which are embroidered or impregnated, coated, or laminated, as the case may be - ; (b) for sub-Item I, the following sub-Item shall be substituted, namely :- I. Cotton fabrics other than (i) embroidery in the piece, in strips or in motifs, and (ii) fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials. Twenty per cent. ad valorem. ; (c) for Explanation II, the following Explanation shall be substituted, namely :- Explanation II : Where two or more of the following fibres that is to say, (a) man-made fibre of cellulosic origin; (b) cotton; (c) wool; (d) silk (including silk noil); (e) jute (including Bimlipatam jute or mesta fibre); (f) man-made fibre of non-cellulosic origin; (g) flax; (h) ramie, in any fabric are equal in weight, then, such one of those fibres the predominance of which would render such fabric all under that Item (hereafter in this Explanation referred to as the applicable Item) among the Items Nos. 19, 20, 21, 22, 22A and 22AA, which, read with the relevant notification, if any, for the time being in force issued under the Central Excise Rules, 1944, involves the highest amount of duty, shall be deemed to be predominant in such fabric and accordingly such fabric shall be deemed to fall under the applicable Item. ; (d) Explanation III shall be omitted; (xiv) in item No. 20, - (a) in column (2), for the portion beginning with the words but does not include any such fabric - and ending with the words shall be in relation to the base fabrics which are embroidered - , the following shall be substituted, namely :- in each of which silk (including silk noil) predominates in weight and which is not manufactured on handloom : Provided that in the case of embroidery in the piece, in strips or in motifs, such predominance shall be in relation to the base fabrics which are embroidered - ; (b) the Explanation shall be numbered as Explanation I and after that Explanation as so numbered the following Explanation shall be inserted, namely :- Explanation II : Explanation II under Item No. 19 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item. ; (xv) in Item No. 21, - (a) in column (2), for the portion beginning with the words manufactured wholly of wool and ending with the words in relation to the base fabrics which are embroidered - , the following shall be substituted, namely :- in which wool predominates in weight or which contain more than 30 per cent. of wool and 50 per cent. or more of non-cellulosic fibre or yarn or both : Provided that in the case of embroidery in the piece, in strips or in motifs, such predominance or percentages, as the case may be, shall be in relation to the base fabrics which are embroidered - ; (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 : Explanation II under Item No. 19 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item. ; (xx) for Item No. 30, the following Item shall be substituted, namely :- 22. MAN-MADE FABRICS - Man-made fabrics means all varieties of fabrics manufactured either wholly or partly from man-made fibres or yarn and includes embroidery in the piece, in strips or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, in each of which man-made (i) cellulosic fibre or yarn, or (ii) non-cellulosic fibre or predominates is weight : Provided that in the case of embroidery in the piece, in strips or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, such predominance shall be in relation to the base fabrics which are embroidered or impregnated, coated or laminated, as the case may be - (1) Man-made fabrics other than(i) embroidery in the piece, in strips or in motifs, and (ii) fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials. Twenty per cent. ad valorem plus rupees five per square metre. (2) Embroidery in the piece, in strips or in motifs, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. The duty for the time being leviable on the base fabrics, if not already paid, plus twenty per cent. ad valorem. (3) Fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials. The duty for the time being leviable on the base fabrics, if not already paid plus twenty per cent. ad valorem. Explanation I : Base fabrics means fabrics falling under sub-Item (1) of this Item which are subjected to the process of embroidery or which are impregnated, coated or laminated with preparations of cellulose derivatives or of other plastic materials. Explanation II : This Item not include glass fabrics or fabrics falling under Item No. 19 or Item No. 21. Explanation III : Explanation II under Item No. 19 shall, so far as my be, apply in relation to this Item as it applies in relation to that Item. ; (xvii) in Item No. 22A - (a) in column (2), for the words, brackets and figures 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 or mesta fibre) - ,the words and brackets, IN WHICH JUTE (INCLUDING BIMLIPATAM JUTE OR MESTA FIBRE) PREDOMINATES IN WEIGHT - shall be substituted; (b) for the entry in the third column against sub-Item (2), the entry Six hundred rupees per metric tonne. shall be substituted; (c) the following Explanation shall be inserted at the end, namely :- Explanation : Explanation II under Item No. 19 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item. ; (xviii) for Item No. 22AA, the following Item shall be substituted, namely :- 22AA. (i) FLAX FABRIC, in which flax predominates in weight. Fifteen per cent. ad valorem. (ii) RAMIE FABRIC, in which ramie predominates in weight. Fifteen per cent. ad valorem. Explanation : Explanation II under Item No. 19 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item. ; (xix) for Item No. 28, the following Item shall be substituted, namely :- 28. TIN PLATE AND TINNED, LACQUERED OR VARNISHED SHEETS INCLUDING TIN TAGGERS AND CUTTINGS OF SUCH PLATES, SHEETS OR TAGGERS - (1) Tin plate and tinned sheets including tin taggers and cuttings of such plates, sheets or taggers. One thousand seven hundred and fifty rupees per metric tonne. (2) Lacquered sheets, varnished sheets, including cuttings of lacquered sheets and varnished sheets. One thousand two hundred and fifty rupees per metric tonne. ; (xx) for Item No. 30, the following Item shall be substituted, namely :- 30. ELECTRIC MOTORS, ALL SORTS; AND PARTS THEREOF, NAMELY - A. Motors which operate on alternating current - 1. Single phase motors. Twenty per cent. ad valorem. 2. Three phase motors - (i) for rated output not exceeding7.5 Kw continuous rating or, in the case of short time or intermittent rated motors, its equivalent continuous rating, Fifteen per cent. ad valorem. (ii) for rated output exceeding 7.5 Kw continuous rating or, in the case of short time or intermittent rated motors, its equivalent continuous rating. Ten per cent. ad valorem. B. Motors which operate on direct current - (i) with rated output not exceeding 7.5 Kw. Twenty per cent. ad valorem. (ii) with rated output exceeding 7.5 Kw Ten per cent. ad valorem. C. Motors which are capable of operating on alternating current or on direct current. Twenty per cent. ad valorem. D. Parts of electric motors. Twenty per cent. ad valorem. Explanation I : In the case of any multi-speed motor, the highest rated output of the motor shall be deemed to be the rated output of the motor. Explanation II : This Item does not include motors specially designed for use in gramophones or record players and all parts of such motors. ; (xxi) for Item No. 33, the following Item shall be substituted, namely :- 33. ELECTRIC FANS INCLUDING REGULATORS FOR ELECTRIC FANS, ALL SORTS - (1) Table, cabin, carriage, pedestal and aircirculator fans, of a diameter not exceeding 40.6 centimetres and regulators therefore. Fifteen per cent. ad valorem. (2) Electric fans, designed for use in an industrial systems as parts indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose, and regulators therefor. Fifteen per cent. ad valorem. (3) Electric fans, not otherwise specified, and regulators therefor. Twenty per cent. ad valorem. ; (xxii) after Item No. 33E, the following Item shall be inserted, namely :- 33F. MUSICAL SYSTEMS COMMERCIALLY KNOWN AS STEREO OR HI-FI SYSTEMS, NAMELY :- (1) Stereo or hi-fi amplifiers. Thirty-five per cent. ad valorem. (2) Speakers and speaker systems housed in acoustically designed enclosures which are ordinarily used as attachments with stereo or hi-fi systems, or with radios (including transistor sets), tuners, radiograms, gramophones (including record players) and tape recorders or players (including cassette recorders or players) having in-built stereo devices. Thirty-five per cent. ad valorem. ; (xxiii) for Item No. 34, the following Item shall be substituted, namely :- 34. MOTOR VEHICLES AND TRACTORS - I. Motor vehicles - Motor vehicles means all mechanically propelled vehicles, other than tractors, designed for use upon roads - (1) Two-wheeled and three wheeled motor vehicles. Twelve and half per cent. ad valorem. (2) Motor vehicles of engine capacity not exceeding 2500 cubin centimetres - (i) Motor vehicles with body. Seventeen and half per cent. ad valorem. (ii) Other motor vehicles (including chassis whether or not with cab). Twenty per cent. ad valorem. (3) Motor vehicles of engine capacity half exceeding 2500 cubic centimetres. Seventeen and per cent. ad valorem. II. Tractors, including agricultural tractors. Fifteen per cent. ad valorem. Explanation I : Motor vehicles and Tractors, including agricultural tractors shall include a chassis and a trailer; but shall not include a vehicle running upon fixed rails. Explanation II : For the purposes of this Item, where a motor vehicle is mounted, fitted or fixed with any weight lifting or other specialised material handling equipment, then, such equipment shall not be taken into account. ; (xxiv) in Item No. 34A, for the words, PARTS AND ACCESSORIES OF MOTOR VEHICLES, NOT OTHERWISE SPECIFIED. , the words and brackets PARTS AND ACCESSORIES OF MOTOR VEHICLES AND TRACTORS (INCLUDING AGRICULTURAL TRACTORS), NOT OTHERWISE SPECIFIED. shall be substituted; (xxv) for Item No. 37, the following Item shall be substituted, and shall be deemed to have been substituted, with effect from the 18th day of June, 1977, namely :- 37. CINEMATOGRAPH FILMS - I. Unexposed. Two paise per metre. II. Exposed - (i) News-reels and shorts not exceeding 500 meters. Fifty paise per metre. (ii) Feature films Rate of duty for films which are of a length not exceeding 4000 metres. exceeding 4000 metres. (a) made wholly in black and white. Twelve thousand rupees per print. Fifteen thousand rupees per print (b) made wholly or partly Eighteen thousand rupees per print. Twenty-two thousand and five hundred rupees per print. (iii) Advertisement shorts and films not otherwise specified - (a) made wholly in black and white. Four rupees per metre. (b) made wholly or partly in colour. Six rupees per metre. (xxvi) for Item No. 37AA, the following Item shall be substituted, namely :- 37AA. TAPE RECORDERS (INCLUDING CASSETTE RECORDERS AND TAPE DECKS) AND TAPE PLAYERS (INCLUDING CASSETTE PLAYERS). Thirty per cent. ad valorem. ; (xxvii) after Item No. 43, the following Items shall be inserted, namely :- 44. WATCHES, CLOCKS AND TIME PIECES, PRIMARILY DESIGNED TO SHOW THE TIME OF DAY. Ten per cent. ad valorem. 45. MACHINERY AND APPLIANCES FOR DETERMINATION OF WEIGHT INCLUDING PARTS OF WEIGHT BRIDGES Ten per cent. ad valorem. Explanation : This Item does not include scales having arms of equal length which determine weight by balancing the object against weight. ; (xxviii) for Item No. 51A, the following Item shall be substituted, namely : 51A. TOOLS, THE FOLLOWING, NAMELY : (i) Hand tools, the following; Pliers (including cutting pliers), spanners, wrenches, files and rasps, screw drivers (including ratches types); (ii) Tools for working in the hand, pneumatic or with self-contained non-electric or electric motor; (iii) Tools designed to be fitted into hand tools, machine tools or tools falling under sub-Item (ii), including dies for wire drawing, extrusion dies for metals and rock drilling bits; (iv) Industrial knives and blades for hand or machine saws. Ten per cent. ad valorem. ; (xxix) after Item No. 60, the following Item shall be inserted, namely :- 61. ELECTRIC LIGHTING FITTINGS, NAMELY :- WITCHES, PLUGS AND SOCKETS, ALL KINDS : CHOKES AND STARTERS FOR FLUORESCENT TUBES. Ten per cent. ad valorem.