SCH-03 - Third Schedule - Finance Act, 1979

THE THIRD SCHEDULE [See section 29] 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), (2), (3) and (4), the entry Twenty per cent. ad valorem. shall be substituted; (ii) in Item No. 1B, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (iii) in Item No. 1C, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (iv) in Item No. 1D, for the entry in the third column against sub-item (2), the entry Sixty per cent. ad valorem. shall be substituted; (v) in Item No. 1E, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (vi) in Item No. 2, in the entry in the third column against sub-item (2), for the words Twenty per cent. ad valorem. , the words Twenty-five per cent. ad valorem. shall be substituted; (vii) in Item No. 4, under II. Manufactured tobacco - , for the entries in the third column against sub-items (2), (3)(i), (3)(ii), (4), (5) and (6), the entries Three hundred per cent. ad valorem. plus twenty rupees per thousand. , Six rupees per thousand. , Three rupees per thousand. , Three hundred per cent. ad valorem. , Third per cent. ad valorem. and Six rupees per kilogram. shall, respectively, be substituted; (viii) in Item No. 5, for the entry in the third column, the entry Nil shall be substituted; (ix) in Item No. 6, for the entry in the third column, the entry Two thousand seven hundred and fifty rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (x) in Item No. 7, for the entry in the third column, the entry Five hundred rupees per kilolitre at fifteen degrees of Centigrade thermometer. shall be substituted; (xi) in Item No. 11A, for the entry in the third column, against sub-item (2), the entry Four hundred rupees per metric tonne. shall be substituted; (xii) in Item No. 14, for each of the entries in the third column against sub-items I(2)(ii), I(2)(iv), III(i) and III(ii), the entry Twenty per cent. ad valorem. shall be substituted; (xiii) in Item No. 14AA, for the entry in the third column against sub-items (1), the entry Fifteen per cent. ad valorem. shall be substituted; (xiv) in Item No. 14DD, for the entry in the third column, the entry Thirty per cent. ad valorem. shall be substituted; (xv) in Item No. 14F, for the entry in the third column, the entry One hundred per cent. ad valorem. shall be substituted; (xvi) in Item No. 14FF, for the entry in the third column, the entry Twenty-five per cent. ad valorem. shall be substituted; (xvii) in Item No. 14H, - (a) for each of the entries in the third column against sub-items (i), (ii) and (iii), the entry Fifteen per cent. ad valorem. shall be substituted; (b) for the entry in the third column against sub-item (iv), the entry Rupee one per kilogram. shall be substituted; (c) for the entry in the third column against sub-item (v), the entry Thirty per cent. ad valorem. shall be substituted; (d) for the entry in the third column against sub-item (vi), the entry Fifteen per cent. ad valorem. shall be substituted; (xviii) in item No. 15, for the entry in the third column against sub-item (1), the entry Twenty per cent. ad valorem. shall be substituted; (xix) in Item No. 15A, - (a) for each of the entries in the third column against sub-items (3) and (4), the entry Seventy-five per cent. ad valorem. shall be substituted; (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 : This item does not include electrical insulators or electrical insulating fittings or parts of such insulators or insulating fittings. ; (xx) in Item No. 15AA, for the entry in the third column, the entry Twenty per cent. ad valorem. shall be substituted; (xxi) in Item No. 15D, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (xxii) in Item No. 16A, for the entries in the third column against sub-items (1), (2), (3) and (4), the entries Fifty-five per cent. ad valorem. , Thirty-five per cent. ad valorem. , Twenty-five per cent. ad valorem. , and Twenty-five per cent. ad valorem. shall, respectively, be substituted; (xxiii) in Items No. 16B, for the entry in the third column against sub-item (ii), the entry Thirty per cent. ad valorem. shall be substituted; (xxiv) in Item No. 18, for the entry in the third column against sub-item III (i), the entry Six paise per count per kilogram. shall be substituted; (xxv) in Item No. 18A, for the entry in the third column against sub-item (i), the entry Six paise per count per kilogram. shall be substituted; (xxvi) in Item No. 19, after Explanation II, the following Explanation shall be inserted, namely :- Explanation III : This item does not include floor coverings, falling under Item No. 22G. ; (xxvii) in Item No. 21, - (a) for the entry in the third column against sub-item (1), the entry Twenty per cent. ad valorem. shall be substituted; (b) after Explanation II, the following Explanation shall be inserted, namely :- Explanation III : This item does not include floor coverings, falling under Item No. 22G. ; (xxviii) in Item No. 22, after Explanation III, the following Explanation shall be inserted, namely :- Explanation IV : This item does not include floor coverings, falling under Item No. 22G. ; (xxix) in Item No. 22C, for the entry in the third column, the entry Thirty per cent. ad valorem. shall be substituted; (xxx) in Item No. 22E, for the entry in the third column, the entry Twenty per cent. ad valorem. shall be substituted; (xxxi) in item No. 22F, - (a) the Explanation shall be numbered as Explanation I, and for clause (iv) of the Explanation as so numbered, the following clause shall be substituted; namely :- (iv) manufactures in which mineral fibres or yarn or both predominate or predominates in weight. ; (b) after Explanation I as so numbered, the following Explanation shall be inserted, namely :- Explanation II : This item does not include asbestos cement products. ; (xxxii) in Item No. 23A, - (a) for sub-item (1), the following sub-item shall be substituted, namely :- (1) Flat glass Thirty-five per cent. ad valorem. Explanation : Flat glass includes sheet glass, wired glass and rolled glass whether in the form of plate glass, figured glass or in any other form; (b) for sub-item (4), the following sub-item shall be substituted, namely :- (4) Other glass and glassware Thirty-five per cent. including tableware ad valorem. ; (c) the following Explanation shall be inserted at the end, namely :- Explanation : This item does not include electrical insulators or electrical insulating fittings or parts of such insulators or insulating fittings. ; (xxxiii) in Item No. 23B, - (a) for the entry in the third column against sub-item (4), the entry Thirty per cent. ad valorem. shall be substituted; (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 : This item does not include electrical insulators or electrical insulating fittings or parts of such insulators or insulating fittings. ; (xxxiv) in Item No. 28A, for the entry in the third column, the entry Twenty per cent. ad valorem. shall be substituted; (xxxv) in Item No. 29A, for the entries in the third column against sub-items (1) and (2), the entries Eighty per cent. ad valorem. and One hundred and ten per cent. ad valorem. shall, respectively, be substituted; (xxxvi) in Item No. 30, under A. Motors which operate on alternating current - , for the entry in the third column against sub-item (2)(i), the entry Twenty per cent. ad valorem. shall be substituted; (xxxvii) in Item No. 30B, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (xxxviii) in Item No. 32, for the entry in the third column sub-item (1), the entry Thirty per cent. ad valorem. shall be substituted; (xxxix) in Item No. 33A, - (a) for the entry in the third column against sub-item (1), the entry Thirty per cent. ad valorem. shall be substituted; (b) for each of the entries in the third column against sub-items (2), (3) and (4), the entry Forty per cent. ad valorem. shall be substituted; (xl) in Item No. 33B, for the entry in the third column against sub-item (i), the entry Twenty per cent. ad valorem. shall be substituted; (xli) in Item No. 33C, for the entry in the third column, the entry Thirty per cent. ad valorem. shall be substituted; (xlii) in Item No. 33D, for the entry in the third column, the entry Twenty per cent. ad valorem. shall be substituted; (xliii) in Item No. 33DD, for the entry in the third column, the entry Twenty-five per cent. ad valorem. shall be substituted; (xliv) in Item No. 33F, for each of the entries in third column against sub-items (1) and (2), the entry Forty per cent. ad valorem. shall be substituted; (xlv) in Item No. 34, - (a) under I. Motor vehicles - , for the entries in the third column against sub-items (1), 2(i), (2)(ii) and (3), the entries Twenty per cent. ad valorem. , Twenty-five per cent. ad valorem. , Thirty per cent. ad valorem. and Twenty-five per cent. ad valorem. shall, respectively, be substituted; (b) under III. Trailers , for the entry in the third column, the entry Ten per cent. ad valorem. shall be substituted; (xlvi) in Item No. 34B, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (xlvii) Item No. 35 shall be omitted; (xlviii) in Item No. 37A, for the entry in the third column against sub-item (i), the entry Twenty-five per cent. ad valorem. shall be substituted; (xlix) in Item No. 37AA, for the entry in the third column, the entry Forty per cent. ad valorem. shall be substituted; (l) in Item No. 37B, for the entries in the third column against sub-items (1) and (2), the entries Twenty-five per cent. ad valorem. and Thirty-five per cent. ad valorem. shall, respectively, be substituted; (li) in Item No. 38, for the entry in the third column, the entry One rupee and thirty paise for every 1,000 matches or fraction thereof. shall be substituted; (lii) in Item No. 40, for the entry in the third column, the entry Twenty-five per cent. ad valorem. shall be substituted; (liii) in Item No. 43, for the entry in the second column, the following entry shall be substituted, namely :- WOOL TOPS AND CARDED GILLED SILVERS CONTAINING, IN EITHER CASE, MORE THAN FIFTY PER CENT. BY WEIGHT OF WOOL CALCULATED ON THE TOTAL FIBRE CONTENT. ; (liv) in Item No. 45, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (lv) in Item No. 48, for the entry in the third column, the entry Thirty-five per cent. ad valorem. shall be substituted; (lvi) in Item No. 51A, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (lvii) in Item No. 52, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (lviii) in Item No. 53, for the entries in the third column against sub-items (1) and (2), the entries Twenty-five per cent. ad valorem. and Thirty per cent. ad valorem. shall, respectively, be substituted; (lix) in Item No. 56, for the entry in the third column, the entry Thirty per cent. ad valorem. shall be substituted; (lx) in Item No. 57, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (lxi) in Item No. 58, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (lxii) in Item No. 60, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (lxiii) in Item No. 61, for the entry in the third column, the entry Twenty per cent. ad valorem. shall be substituted; (lxiv) in Item No. 63, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (lxv) in Item No. 64, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (lxvi) in Item No. 65, for the entry in the third column, the entry Fifteen 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 Excise Act, - (i) In Item No. 4, under II. Manufactured tobacco- , after sub-item (6), the following sub-item shall be inserted, namely:- (7) Hookah tobacco Fifteen per cent. ad valorem. ; (ii) for Item No. 14C, the following Item shall be substituted, namely :- 14C. GLYCERINE - (1) Crude glycerine Fifteen per cent. ad valorem. (2) Glycerine, other than crude glycerine Fifteen per cent. ad valorem. ; (iii) after Item No. 22F, the following Item shall be inserted, namely :- 22G. FLOOR COVERINGS, NAMELY :- CARPETS, CARPETING, AND RUGS, (MADE UP OR NOT) Explanation I : This item does not include Dari, Sataranji, Namdahs, Jute carpets and Coir carpets. Explanation II : This item shall include carpets, carpeting and rugs, having the characteristics of floor covering but intended for use for any other purpose whatsoever. Thirty per cent. ad valorem. ; (iv) for Item No. 34A, the following Item shall be substituted, namely :- 34A. PARTS AND ACCESSORIES OF MOTOR VEHICLES AND TRACTORS, INCLUDING TRAILERS, THE FOLLOWING NAMELY :- (i) Brake linings; (ii) Clutch facings; (iii) Engine valves; (iv) Gaskets; (v) Nozzles and nozzle holders; (vi) Pistons; (vii) Piston rings; (viii) Gudgeon pins; (ix) Circlips; (x) Shock absorbers; (xi) Sparking plugs; (xii) Thin-walled bearings; (xiii) Tie rod ends; (xiv) Electric horns; (xv) Filter elements, inserts and cartridges. Explanation I : The expression Motor vehicles has the meaning assigned to it in Item No. 34. Explanation II : The expression Tractors shall include agricultural tractors. Twenty per cent. ad valorem. ; (v) for Item No. 68, the following Item shall be substituted, namely :- 68. ALL OTHER GOODS, NOT ELSEWHERE SPECIFIED, BUT EXCLUDING (a) alcohol, all sorts, including alcoholic liquors for human consumption; (b) opium, Indian hemp and other narcotic drugs and narcotics; and (c) dutiable goods as defined in section 2(c) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). Eight per cent. ad valorem. .