SCH-03 - Third Schedule - Finance (No. 2) Act, 1980

THE THIRD SCHEDULE (See section 46) PART I In the First Schedule to the Central Excises Act, (i) in Item No. 14A, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (ii) in Item No. 14B, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (iii) in Item No. 14G, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (iv) in Item No. 15C, for the entry in the third column, the entry Fifteen per cent. ad valorem. shall be substituted; (v) in Item No. 16AA, for the entry in the third column, the entry Ten per cent. ad valorem. shall be substituted; (vi) in Item No. 26A, in the entry in the second column, (a) the words AND COPPER ALLOYS CONTACNING NOT LESS THAN FIFTY PER CENT. BY WEIGHT OF COPPER shall be omitted. (b) the following Explanation shall be inserted at the end, namely : Explanation.- COPPER shall include any alloy in which copper predominates by weight over each of the other metals.'; (vii) in Item No. 26B, in the second column, the following Explanation shall be inserted at the end, namely: Explanation.- ZINC shall include any alloy in which zinc predominates by weight over each of the other metals.'; (viii) in Item No. 27A, in the second column, the following Explanation shall be inserted at the end, namely: Explanation.- LEAD shall include any alloy in which lead predominates by weight over each of the other metals. ; (ix) in Item No. 68, in the second column, the following Explanation shall be inserted at the end, namely: Explanation. For the purposes of this Item, goods which are referred to in any preceding Item in this Schedule for the purpose of excluding such goods from the description goods in that Item (whether such exclusion is by means an Explanation to such Item or by words of exclusion in the description itself or in any other manner) shall be deemed to be goods not specified in that Item. . PART II Item No. Description of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act, (i) after Item No. 15C, the following Item shall be inserted namely:- 15CC. MOLASSES Thirty rupees per metric tonne. ; (ii) for Item No. 16B, the following Item shall be substituted, namely:- 16B. PLYWOOD, BLOCK-BOARD LAMINBOARD BATTEN BOARD, HARD OR SOFT WALL BOARDS OR INSULATING BOARD AND VENEERED PANELS, WHETHER OR NOT CONTAINING ANY MATERIAL OTHER THAN WOOD; CELLULAR WOOD PANELS; BUILDING BOARDS OF WOOD PULP OR OF VEGETABLE FIBRE, WHETHER OR NOT BONDED WITH NATURAL OR ARTIFICIAL RESINS OR WITH SIMILAR BINDERS; AND ARTIFICIAL OR RECONSTITUTED WOOD BEING WOOD SHAVINGS. WOOD CHIPS, SAW DUST, WOOD FLOUR OR OTHER LIGNEOUS WASTE AGGLOMERATED WITH NATURAL OR ARTIFICIAL RESINS OR OTHER ORGANIC BINDING SUBSTANCES, IN SHEETS, BLOCKS, BOARDS OR THE LIKE. Thirty per cent. ad valorem, ; (iii) for Item No. 19, the following Item shall be substituted, namely: '19. COTTON FABRICS Cotton fabrics means all varieties of fabrics manufactured either wholly or partly from cotton and includes dhoties, sarees, chaddars, bed-sheets, bed-spreads, counter panes table-cloths, embroidery in the piece, in strips or in motifs, fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and fabrics covered partially or fully with textile flocks or with preparations containing textile flocks, if (i) in such fabrics cotton predominates 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, fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and fabrics covered partially or fully with textile flocks or with preparations containing textile flocks, 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 or covered, as the case may be I. Cotton fabrics, other than (i) embroidery in the piece, in strips or in motifs, (ii) fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and (iii) fabrics covered partially or fully with textile flocks or with preparations containing textile flocks- (a) cotton fabrics, not subjected to any process. Twenty per cent. ad valorem. (b) cotton fabrics, subjected to the process of' bleaching, mercerising, dyeing, printing, water-proofing, rubberising, shrink-proofing, organdie processing or any other process or any two or more of these processes. Twenty per cent. ad valorem. II. 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. III. Cotton 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 thirty per cent. ad valorem. IV. Cotton fabrics covered partially or fully with textile flocks or with preparations containing textile flocks such as flock printed fabrics and flocks coated fabrics. Explanation I.- Base fabrics means fabrics falling under sub-item I 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 or which are covered partially or fully with textile flocks or with preparations containing textile flocks. 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-cellulogic 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 fall 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. Explanation III.- This Item does not include floor covering falling under Item No. 22G. ; The duty for the time being leviable on the base fabrics, if not already paid, plus thirty per cent. ad valorem. (iv) for Item No. 22, the following 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, fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and fabrics covered partially or fully with textile flocks or with preparations containing textile flocks in each of which man-made (i) cellulosic fibre or yarn, or (ii) non-cellulosic fibre or yarn, predominates in weight: Provided that in the case of embroidery in the piece, in strips or in motifs, fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and fabrics covered partially or fully with textile flocks or with preparations containing textile flocks, such predominance shall be in relation to the base fabrics which are embroidered or impregnated, coated or laminated or covered, as the case may be- (1) Man-made fabrics other than (i) embroidery in the piece, in strips or in motifs, (ii) fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and (iii) fabrics covered partially or fully with textile flocks or with preparations containing textile flocks (a) man-made fabrics, not subjected to any process. Twenty per. cent. ad valorem plus rupees five per square metre. (b) man-made fabrics, subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease resistant processing or any other process or any two or more of these processes. 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 thirty per cent. ad valorem. (4) Fabrics covered partially or fully with textile flocks or with preparations containing textile flocks such as flock printed fabrics and flock coated fabrics. 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 or which are covered partially or fully with textile flocks or with preparations containing textile flocks. Explanation II. This Item does 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 may be, apply in relation to this Item as it applies in relation to that Item. Explanation IV. This item does not include floor coverings, falling under Item No. .22G.'; The duty for the time being leviable on the base fabrics, if not already paid, plus thirty per cent. ad valorem. (v) for Item No. 22F, the following Item shall be substituted, namely : 22F. MINERAL FIBRES AND YARN AND MANUFACTURED THEREFROM, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER, THE FOLLOWING, NAMELY: (1) Glass fibre and yarn including glass tissues and glass wool; Fifteen per cent. ad valorem. (2) Asbestos fibre and yarn; Fifteen per cent. ad valorem. (3) Any other mineral fibre or yarn, whether continuous or otherwise, such as slag wool and rock wool; Fifteen per cent. ad valorem. (4) Other manufactures in which mineral fibres or yarn or both predominate or predominates in weight. Explanation.- This Item does not include asbestos cement products. ; Fifteen per cent. ad valorem. (vi) in item No. 27, (a) for sub-item (f), the following sub-item shall be substituted namely: (f) containers, plain, lacquered, or printed, or lacquered and printed. Fifty per cent. ad valorem plus two thousand rupees per metric tonne. . (b) the Explanation shall be numbered as Explanation I, and,- (i) in Explanation I, as so numbered, for the word casks , the Words Collapsible tubes, casks shall be substituted; and (ii) after Explanation I, as so numbered, the following Explanation shall be inserted, namely: Explanation II. In this Item, the expression Aluminum shall include any alloy in which Aluminum predominates by weight over each of the other metals.'.