SCH-03 - Third Schedule - Finance Act, 1983

THE THIRD SCHEDULE [See section 54(a)] PART I In the First Schedule to the Central Excises Act,- (i) in Item No. 4, under II. Manufactured tobacco- , for the entry in the third column against sub-Item (2), the entry Four hundred and forty rupees per thousand or three hundred per cent. ad valorem plus twenty rupees per thousand, whichever is higher. shall be substituted; (ii) in Item No. 18, for the entries in the third column against sub-Items I (i), II (i) (a) and II (i) (b), the entries Ten rupees per kilogram. , Ninety-five rupees per kilogram. and One hundred and five rupees per kilogram. shall, respectively, be substituted; (iii) in Item No. 68, for the entry in the third column, the entry Ten per cent. ad valorem. shall be substituted. PART II Item No. Description of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act,- (i) for Item No. 1D, the following Item shall be substituted, namely:- 1D. AERATED WATERS, WHETHER OR NOT FLAVOURED OR SWEETENED AND WHETHER OR NOT CONTAINING VEGETABLE OR FRUIT JUICE OR FRUIT PULP- (1) Aerated waters which are only charged with carbon dioxide gas under pressure and which contain no other added ingredient- (a) for each unit container containing 200 millilitres or less Twenty paise. (b) for each unit container containing more than 200 millilitres Twenty paise plus ten paised for every 100 millilitres or fraction thereof in excess of 200 millilitres. (c) others Forty per cent. ad valorem. (2) Aerated Waters other than those falling under sub-Item (1)- (a) for each unit container containing 200 millilitres or less Sixty paise. (b) for each unit container containing more than 200 millilitres Sixty paise plus thirty: paise for Every 100 millilitres or fraction thereof in excess of 200 millilitres. (c) others Sixty per cent ad valorem. ; (ii) in Item No. 16, for sub-Item I, the following sub-Item shall be substituted, namely: - I. (1) Tyres for motor vehicles; and tyres for vehicles or equipments, designed for use off the road- (a) tyres for two-wheeled motor vehicles, namely, scooters, motor-cycles, mopeds and auto-cycles Twenty-five per cent. ad valorem. (b) others Sixty per cent, ad valorem. (2) Tyres for tractors, including agricultural tractors. Twenty-five per cent. ad valorem. (3) Tyres for trailers- (a) of sizes, namely, 7.50-16 and 9.00-16. Twenty-five per cent. ad valorem. (b) others Sixty per cent. ad valorem. ; (iii) in Item No. 17,- (a) for sub-Items (1) and (2), the following sub-Item shall be substituted, namely: - (1) Paper and paper board, (including paper or paper boards which have been subjected to various treatments such as coating, impregnating corrugation, creping and design printing), not elsewhere specified. Ten per cent. ad valorem plus two thousand and five hundred rupees per metric tonne. ; (b) sub-Items (3) and (4) shall be renumbered as sub-Items (2) and (3) respectively; (iv) in Item No. 23, for sub-Item be substituted, namely:- (1) Grey portland cement (including ordinary portland cement, portland-pozzolana cement and portland slag cement), masonry cement, rapid hardening cement, low heat cement and waterproof (hydrophobic) cement. Two hundred and fifty rupees per metric tonne. ; (v) in Item No. 30, for sub-Item D, the following sub-Item shall be substituted, namely:- D. Parts of electric motors (including diecast rotors). Twenty per cent. ad valorem. ; (vi) in Item No. 34, under I. Motor Vehicles- , for sub-Item (2), the following sub-Item shall be substituted, namely:- (2) Motor vehicles of engine capacity not exceeding 2500 cubic centimetres - (i) Motor vehicles with body- (a) saloon cars Five per cent. ad valorem plus sixteen thousand rupees per car. (b) others Twenty-five per cent. ad valorem. (ii) Other motor vehicles (including chassis whether or not with cab). Thirty per cent. ad valorem.