SCH-04 - Fourth Schedule - Finance (No. 2) Act, 1977

THE FOURTH SCHEDULE (See section 33) PART I In the Additional Duties of Excise Act, - (a) in clause (c) of section 2, for the words and rayon or artificial silk fabrics , the words and man-made fabrics shall be substituted; (b) in sub-section (1) of section 3, for the words rayon or artificial silk fabrics , the words man-made fabrics shall be substituted. PART II In the First Schedule to the Additional Duties of Excise Act, - (i) in Item No. 4, under II. Manufactured tobacco - , for the entries in the third column against sub-Items, (3)(i) and (3) (ii), the entries One rupee per thousand and Forty paise per thousand shall, respectively, be substituted; (ii) in Item No. 19, 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. Five per cent. ad valorem. ; (iii) in Item No. 22, - (a) for the entry RAYON OR ARTIFICIAL SILK FABRICS - , the entry MAN-MADE FABRICS - shall be substituted; (b) in sub-Item (1), in the second column, for the words Rayon or artificial silk fabrics , the words Man-made fabrics shall be substituted.