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SCH-03 - Third Schedule - Finance Act, 1982Extract THE THIRD SCHEDULE (See section 49) Item No. Description of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act,- (i) In Item No. 6, in the entry in the second column,- (a) for the words which has its flashing point below seventy-six degrees of Fahrenheit's thermometer , the words which has its flash point below twenty-five degrees of Contigrade thermometer shall be substituted; (b) for Explanation II, the following Explanation shall be substituted, namely:- 'Explanation II.- Flash point shall be determined in accordance with the tests specified in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1984).'; (ii) for Item No. 7, the following Item shall be substituted, namely:- 7. KEROSENE (WHICH IS ORDINARILY USED AS AN ILLUMINANT IN OIL BURNING LAMPS), AND AVIATION TURBINE FUEL, that is to say, any mineral oil (excluding mineral colza oil and turpentine substitute) which has a smoke point of eighteen millimetres or more and has a final boiling point not exceeding three hundred degrees of Centigrade thermometer- (i) Aviation Turbine Fuel. Five hundred rupees per kilolitre at fifteen degrees of Centigrade thermo-meter. (ii) Others. Explanation I-The expression mineral oil has the meaning assigned to it in Explanation 1 to Item No. 6. Explanation II.- Smoke point shall be determined in the apparatus known as the Smoke Point Lamp in the manner specified in this behalf by the Central Government by notification in the Official Gazette. Explanation III.- Final boiling point shall be determined in the manner specified in this behalf by the Central Government by notification in the Official Gazette.'; Five hundred rupees per kilolitre at fifteen degrees of Centigrade thermo-meter. (iii) for Item No. 8, the following Item shall be substituted, namely: - '8. REFINED DIESEL OILS, that is to say, any mineral oil (excluding mineral colza oil and turpentine substitute), which has its flash point at or above twenty-five degrees of Centigrade thermometer, and satisfies either of the following requirements: (i) the oil has a smoke point of ten millimetres or more but less than twenty millimetres; or (ii) the oil has a smoke point of less than ten millimetres but has a viscosity of less than fifty seconds by Redwood I Viscometer at 37.8 degrees of Centigrade thermometer and satisfies the following conditions:- (a) the oil leaves carbon residue of less than per cent. by weight when tested by Ramsbottom Carbon Residue Apparatus, and (b) the oil is lighter in colour than 0.04 Normal Iodine solution when tested by colour comparison test. Explanation 1. The expressions mineral oil and flash point have the meanings respectively assigned to them in Explanations I and II to Item No. 6, and the expression smoke point has the meaning assigned to it in Explanation II to Item No. 7. Explanation II.- Carbon residue and colour comparison test shall be determined or done in the manner specified in this behalf by the Central Government by notification in the Official Gazette, Explanation III.-This Item does not include- (a) base mineral oils (suitable for use in the manufacture of lubricating oils and greases), including mineral oils commonly known as Transformer oil base stock or Transformer oil feed stock; and (b) lubricating oils including spindle oils, flushing oils and jute batching oils.'; One thousand rupees per kilolitre at fifteen degrees of Centigrade thermo-meter. (iv) for Item No. 9, the following Item shall be substituted, namely: - '9. DIESEL OIL, NOT OTHERWISE SPECIFIED, that is to say, any mineral of which- (i) has a smoke point of less than ten millimetres, (ii) possesses a viscosity of less than one hundred seconds by Redwood I Viscometer at 37.8 degrees of Centigrade thermometer, (iii) leaves carbon residue of not less than per cent. by weight when tested by Ramsbottom Carbon Residue Apparatus, and (iv) is as dark as, or darker than, 0.04 Normal Iodine solution when tested by colour comparison test. Explanation. The expressions mineral oil and smoke point have the meanings respectively assigned to them in Explanation I to Item No. 6 and Explanation II to Item No. 7, and the expressions carbon residue and colour comparison test have the meanings assigned to them in Explanation II to Item No. 8.'; Two hundred rupees per kilolitre at fifteen degrees of Centigrade thermo-meter. (v) for Item No. 10, the following Item shall be substituted, namely: - '10. FURNACE OIL, that is to say, any mineral oil which― (i) has a smoke point of less than ten millimetres, (ii) possesses a viscosity of one hundred seconds or more by Redwood I Viscometer at 37.8 degrees of Centigrade thermometer, (iii) leaves carbon residue of not less than per cent. by weight when tested in Ramsbottom Carbon Residue Apparatus, and (iv) is as dark as, or darker than, 0.04 Normal Iodine solution when tested by colour comparison test. Explanation I.-The expressions mineral oil and smoke point have the meanings respectively assigned to them in Explanation I to Item No. 6 and Explanation II to Item No. 7, and the expressions carbon residue and colour comparison test have the meanings assigned to them in Explanation II to Item No. 8. Explanation II.-This Item does not include― (a) base mineral oils suitable for use in the manufacture of lubricating oils and greases; and (b) lubricating oils including axle oil.'; One hundred and fifty rupees per kilolitre at fifteen degrees of Centigrade thermometer. (vi) for Item No. 11, the following Item shall be substituted, namely:- 11. COAL (EXCLUDING LIGNITE) AND COKE ALL SORTS, INCLUDING. CALCINED PETROLEUM COKE; ASPHALT, BITUMEN AND TAR- (1) Coal and coke not elsewhere specified. Ten rupees per metric tonne. (2) Petroleum coke, other than calcined petroleum coke. metric tonne. Twenty per cent. ad valorem plus two thousand rupees per metric tonne. (3) Calcined petroleum coke. Twenty per cent. ad valorem. (4) Asphalt and bitumen (including cut back bitumen and asphalt) natura or produced from petroleum or shale. Two hundred rupees per metric tonne. (5) Tar distilled from coal or lignite and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar. distillation products. One hundred rupees per metric tonne. ; (vii) for Item No. 11A, the following Item shall be substituted, namely:- 11A. ALL PRODUCTS DERIVED FROM REFINING OF CRUDE PETROLEUM OR SHALE (WHETHER LIQUID, SEMI- SOLID OR SOLID IN FORM), NOT OTHERWISE SPECIFIED, INCLUDING LUBRICATING OILS AND GREASES AND WAXES- (1) Mineral turpentine oil. Twenty per. cent. ad valorem plus four hundred rupees per metric tonne. (2) Waxes. Twenty per cent. ad valorem plus six hundred rupees per metric tonne. (3) (a) Base mineral oils (suitable for use in the manufacture of lubricating oils and greases), including mineral oils commonly known as Transformer oil base stock or Transformer oil feed stock; Three thousand and five hundred rupees per metric tonne. (b) Lubricating oils (including spindle oils, flushing oils, jute batching oils and axle oil) and lubricating greases. Three thousand and five hundred rupees per metric tonne. (4) Others. Twenty per cent. ad valorem plus two thousand rupees per metric tonne. ; (viii) after Item No. 11A, the following Item shall be inserted, namely:- 11AA. PETROLEUM GASES (1) Liquified petroleum gases. Four hundred rupees per metric tonne. (2) Other petroleum gases and gaseous hydrocarbons derived from re-fining of crude petroleum or shale. Twenty per cent. ad valorem plus two thousand rupees per metric tonne. ; (ix) Item No. 11C shall be omitted; (x) Item No. 11D shall be omitted; (xi) for Item No. 15A, the following Item shall be substituted, namely:― '15A. ARTIFICIAL OR SYNTHETIC RESINS AND PLASTIC MATERIALS; AND OTHER MATERIALS AND ARTICLES SPECIFIED BELOW- (1) Condensation, polycondensation and polyaddition products, whether or not modified or polymerised, and whether or not linear (for example, pheno-plasts, amino-plasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones); polymerisation and co-polymerisation products (for example, polyethylene, poly- tetrahaloethylenes, polyisobutylene, poly- styrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumaroneindene resins); regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticised or not (for example, collodions, celluloid); vulcanised fibre; hardened proteins (for example, hardened casein and hardened gelatin); natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidised rubber, cyclised rubber); other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn. Fifty per cent. ad. valorem. (2) Articles of materials described in sub-Item (1), the following, namely:- Boards, sheeting, sheets and films, whether lacquered or metallised or laminated or not; lay flat tubings not containing any textile material. Fifty per cent. ad valorem. (3) Polyurethane foam. Seventy-five per cent. ad valorem (4) Articles made of polyurethane foam. Explanation I.-Sub-Item (1) does not include,― (i) polyurethane foam; (ii) artificial waxes; (iii) starches (including dextrin and other forms of modified starches). Explanation II.-In sub-item (1), condensation, polycondensation, polyaddition, polymerisation and co-polymerisation products are to be taken to apply only to goods of a kind produced by chemical synthesis answering to one of the following descriptions: - (a) artificial plastics, including artificial resins; (b) silicones; (c) resols, liquid polyisobutylene, and similar artificial polycondensation or polymerisation products. Explanation III.-Sub-Item (1) is to be taken to apply to materials in the following forms only:- (a) liquid or pasty (including emulsions, dispersions and solutions): (b) blocks, lumps, powders (including moulding powders), granules, flakes and similar bulk forms; (c) waste and scrap.'; Seventy-five per cent. ad valorem (xii) Item No. 15B shall be omitted; (xiii) Item No. 15BB shall be omitted; (xiv) in Item No. 16A, after sub-Item (1), the following Explanation shall be inserted, namely: - Explanation.-This sub-Item includes articles made of latex foam sponge, ; (xv) for Item No. 16B, the following Item shall be substituted, namely:- 16B. WOOD AND ARTICLES OF WOOD, THE FOLLOWING, NAMELY:- PLYWOOD, BLOCK BOARD (INCLUDING FLUSH DOORS), 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; ARTIFICIAL OR RECONSTITUTED WOOD BEING WOOD SHAVINGS, WOOD CHIPS, SAWDUST, WOOD FLOUR OR OTHER LIGNEOUS WASTE AGGLOMERATED WITH NATURAL OR ARTIFICIAL RESINS OR OTHER ORGANIC BINDING SUBSTANCES, IN SHEETS, BLOCKS, BOARDS OR THE LIKE; AND IMPROVED WOOD, ALL SORTS, WHETHER IN SHEETS, BLOCKS, OR IN ANY OTHER FORM, INCLUDING ARTICLES OF IMPROVED WOOD. Explanation. In this Item, improved wood means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.'; Thirty per cent. ad valorem. (xvi) for Item No. 17, the following Item shall be substituted, namely:― 17. PAPER AND PAPER BOARD, ALL SORTS (including pasteboard, mill-board, strawboard, cardboard and corrugated board), AND ARTICLES THEREOF SPECIFIED BELOW, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power- (1) Uncoated and coated printing and writing paper (other than poster paper). Twenty-five per cent. ad valorem. (2) Paper board and all other kinds of paper (including paper or paper boards which have been subjected to various treatments such as coating, impregnating, corrugation, creping and design printing), not elsewhere specified- (a) All sorts of paper commonly known as kraft paper, including paper and paper board of the type known as Kraft liner or corrugating medium, of a substance equal to or exceeding 65 grams per square metre in each case. Forty per cent. ad valorem. (b) Others. Thirty-two and a half per cent. ad valorem. (3) Carbon and other copying papers (including duplicator stencils) and transfer papers, whether or not cut to size and whether or not put up in boxes. Thirty-two and a half per cent. ad valorem. (4) Boxes, cartons, bags and other packing containers (including flattened or folded boxes and flattened or folded cartons), whether or not printed and whether in assembled or unassembled condition. Thirty-two and a half per cent. ad valorem. ; (xvii) in sub-Item III of Item No. 18, in the second column, for entries (i) and (ii), the following entries shall be substituted, namely:― (i) not containing any man-made fibres of non-cellulosic origin; (ii) containing man-madet fibres of non-cellulosic origin. ; (xviii) in Item No. 18A, in the second column, for entries (i) and (ii), the following entries shall be substituted, namely:- (i) not containing any man-made fibres of non-cellulosic origin; (ii) containing man-made fibres of non-cellulosic origin. ; (xix) in Item No. 23, for the entry in the third column against sub-Item (1), the entry Two hundred rupees per metric tonne. shall be substituted; (xx) in Item No. 23A, for the entry in the third column against sub-Item (1), the entry Thirty-five per cent. ad valorem plus five rupees and fifty paise per millimetre thickness per square metre. shall be substituted; (xxi) in Item No. 26B, for the entries in the third column against sub-Items (1), (la), (2), (2a) and (3), the entries Three thousand two hundred and seventy-five rupees per metric tonne. , Three thousand two hundred and seventy-five rupees per metric tonne. , Three thousand eight hundred rupees per metric tonne. , Four thousand seven hundred and fifty rupees per metric tonne.' and Forty-five per cent, ad valorem. shall respectively be substituted; (xxii) in Item No. 27, for each of the entries in the third column, the entry Fifty per cent. ad valorem plus four thousand rupees per metric tonne. shall be substituted; (xxiii) in Item No. 27A, for each of the entries in the third column against sub-Items (1) and (2), the entry Eight hundred and forty rupees per metric tonne. shall be substituted; (xxiv) in Item No. 30, after Explanation II, the following Explanation shall be inserted, namely:- Explanation III.-This Item includes. motors equipped with gears or gear boxes. ; (xxv) after Item No. 37B, the following Item shall be inserted, namely:- 37BB. TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS (INCLUDING VIDEO CASSETTE RECORDERS AND REPRODUCERS AND VIDEO CASSETTE DECKS), WHETHER OR NOT IN COMBINATION WITH ONE OR MORE OF THE FOLLOWING:- (i) TELEVISION SETS, (ii) RADIOS (INCLUDING TRANSISTOR SETS), (iii) TELEVISION CAMERAS (INCLUDING VIDEO CAMERAS). Twenty-five per cent. ad valorem. ; (xxvi) after Item No. 37C, the following Item shall be inserted namely:- 37CC. TELEVISION CAMERAS (INCLUDING VIDEO CAMERAS). Twenty-five per cent. ad valorem. ; (xxvii) for Item No. 39, the following Item shall be substituted, namely:- 39. LIGHTERS, NOT ELSEWHERE SPECIFIED. Lighter means any mechanical, chemical, electrical or electronic (containing piezo-electric materials) contrivance for causing ignition, which is portable and which operates by producing a spark or flame whether by itself or when brought into contact with gas, and includes a lighter issued from a factory in an incomplete state or requiring for its completion the addition of a flint. Three rupees per lighter.'; (xxviii) after Item No. 46, the following Item shall be inserted, namely:- 47. ELECTRONIC MACHINES FOR GAMES OF SKILL OR CHANCE (INCLUDING ELECTRONIC MACHINES USED FOR TELEVISION GAMES AND VIDEO GAMES). Explanation.- Electronic machines means machines and apparatus containing thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or electronic micro- circuits or capacitors other than paper capacitors.'; Forty per cent. ad valorem. (xxix) after Item No. 58, the following Item shall be inserted, namely:- 59. ARTICLES OF A KIND USED FOR SOUND OR SOUND AND IMAGE RECORDING, WHETHER RECORDED OR NOT, NAMELY:- (1) Magnetic tapes of width not exceeding 6.5 millimetres for sound recording, whether in spools or in reels. Twenty-five per cent. ad valorem. (2) Sound recorded magnetic tapes of width not exceeding 6.5 millimetres, whether in spools or in reels. Twenty-five per cent. ad valorem. (3) Cassette tapes for sound recording. Twenty-five per cent. ad valorem. (4) Sound recorded cassette tapes. Twenty-five per cent. ad valorem. (5) Prepared media for television image and sound recording such as video tapes and video discs. Twenty-five per cent. ad valorem. (6) Television image and sound recorded media such as video tapes and video discs. Twenty-five per cent. ad valorem. .
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