SCH-02 - Second Schedule - Finance Act, 1982

THE SECOND SCHEDULE. (See section 43) PART I In the First Schedule to the Customs Tariff Act,- (i) in Chapter 27,- (1) for Note 5, the following Note shall be substituted namely:- 5. Flash point shall be determined in accordance with the tests prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934).'; (2) after Note 6, the following Note shall be inserted, namely:- 7. Carbon residue and colour comparison test shall be determined or done in the manner. prescribed in this behalf by the Central Government by notification in the Official Gazette.'; (3) in Heading No. 27.10,- (a) in sub-heading No. (2), in column (2), for the words and figures which has its flashing point below 24.4 Centigrade , the words and figures which has its flash point below 25 Centrigrade shall be substituted; (b) in sub-heading No. (3), in column (2), for the words which has a smoke point of twenty millimetres or more , the words which has a smoke point of eighteen millimetres or more shall be substituted; (c) in sub-heading No. (5), in column (2),- (1) the words and vaporising oil shall be omitted; (2) for the words and figures which has its flashing point at or above 24.4 Centigrade , the words and figures which has its flash point at or above 25 Centigrade shall be substituted; (3) for clauses (i) and (ii), the following clauses shall be substituted, namely:- (i) the oil has a smoke point of 10 millimetres or more but less than 20 millimetres, or (ii) the oil has a smoke point of less than 10 millimetres but has a viscosity of less than 50 seconds by Redwood I Viscometer at 37.8 Centigrade and satisfies the following conditions: (a) leaves carbon residue of less than per cent. by weight. when tested by Ramsbottom Carbon Residue Apparatus, and (b) is lighter in colour than 0.04 Normal Iodine solution when tested by colour comparison test. ; (d) in sub-heading No. (6), in column (2),- (1) for clauses (i) to (iii), the following clauses shall be substituted, namely:- (i) has its flash point at or above 66 Centigrade, (ii) has a smoke point of less than 10 millimetres. (iii) leaves carbon residue of not less than per cent, by weight when tested by Ramsbottom Carbon Residue Apparatus (iv) is as dark as, or darker than, 0.04 Normal Iodine solution when tested by colour comparison test, and ; (2) clause (iv) shall be renumbered as clause (v); (e) in sub-heading No. (7), in column (2),- (1) for clauses (i) to (iii), the following clauses shall be substituted, namely: (i) has its flash point at or above 66 Centigrade, (ii) has a smoke point of less than 10 milli-metres, (iii) leaves carbon residue of not less than per cent. by weight when tested by Ramsbottom Carbon Residue Apparatus, (iv) is as dark as, or darker than, 0.04 Normal Iodine solution when tested by colour comparison test, and ; (2) clause (iv) shall be renumbered as clause (v); (f) in sub-heading No. (8), in column (2), for the words flashing point , the words flash point shall be substituted; (g) in subheading No. (9), in column (2); for the words flashing point , the words flash point shall be substituted; (ii) in Heading No. 32.04/12, (1) in sub-heading No. (1), for the entry in column (3), the entry 150% shall be substituted; (2) in sub-heading No. (2), for the entry in column (3), the entry 150% shall be substituted; (3) in sub-heading No. (3), for the entry in column (3), the entry 100% shall be substituted; (4) in sub-heading No. (4), for the entry in column (3), the entry 100% shall be substituted; (5) in sub-heading No. (5), for the entry in column (3), the entry 100% shall be substituted; (6) in sub-heading No. (6), for the entry in column (3), the entry 100% shall be substituted; (7) in sub-heading No. (7), for the entries in columns (3) and (4), the entries 100% and 90% shall, respectively, be substituted; (iii) in Heading No. 39.01/06, for the entry in column (3), the entry 150% shall be substituted; (iv) in Heading No. 45.01/04, for the entry in column (3), the entry 60% shall be substituted; (v) in sub-heading No. (2) of Heading No. 48.01/21, for the entry in column (3), the entry 40% plus Rs. 1,000 per tonne shall be substituted; (vi) in Heading No. 73.03/05, for the entry in column (3), the entry 60% shall be substituted; (vii) in Heading No. 73.13,- (1) in sub-heading No. (1), for the entry in column (3), the entry 60% shall be substituted; (2) in sub-heading No. (2), for the entry in column (3), the entry 60% shall be substituted; (viii) in sub-heading No. (2) of Heading No. 74.07/08, for the entry in column (3), the entry 100% shall be substituted; (ix) in sub-heading No. (2) of Heading No. 79.01, for the entry in column (3), the entry 60% shall be substituted; (x) in sub-heading No. (2) of Heading No. 84.51/55, for the entry in column (3), the entry 100% shall be substituted; (xi) in Heading No. 85.16, for the entry in column (3), the entry 100% shall be substituted; (xii) in Heading No. 85.17, for the entry in column (3), the entry 100% shall be substituted; (xiii) in Heading No. 85.28, for the entry in column (3), the entry 100% shall be substituted; (xiv) in sub-heading No. (1) of Heading No. 90.08, for the entry in column (3), the entry 100% shall be substituted; (xv) in Heading No. 90.13, for the entry in column (3), the entry 100% shall be substituted; (xvi) in sub-heading No. (2) of Heading No. 90.29, in column (2), for the words similar semi-conductor devices or electronic microcircuits , the words similar semi-conductor devices or light emitting diodes or electronic microcircuits shall be substituted. PART II Heading No. Sub-heading No. and description of article Rate of duty Duration when rates of duty are protective Standard Preferential Areas (1) (2) (3) (4) (5) In the First Schedule to the Customs Tariff Act, in Heading No. 29.01/45, after sub-heading No. (21), the following sub-heading shall be inserted, namely:- (22) Aniline (aniline oil) 100% .. .. PART III In the Second Schedule to the Customs Tariff Act, in Heading No. 12 for each of the entries in column (3), the entry 10% shall be substituted.