SCH-03 - Third Schedule - Finance Act, 1984

THE THIRD SCHEDULE [See section 51(a)] PART I In the First Schedule to the Central Excises Act,- (i) Item No. 1F shall be omitted; (ii) Item No. 11B shall be omitted; (iii) Item No. 22D shall be omitted; (iv) Item No. 23D shall be omitted; (v) Item No. 24 shall be omitted. PART II Item No. Description of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act,- (i) in Item No. 4, under II. Manufactured tobacco- , for sub-Item (5), the following sub-Item shall be substituted, namely:- (5) Chewing tobacco, including preparations commonly known as Khara Masala , Kimam , Dokta Zarda , Sukha and Surti Thirty per cent. ad valorem. (ii) for Item No. 16, the following Item shall be substituted, namely:- '16. TYRES- Tyre means a pneumatic tyre in the manufacture of which rubber is used, and includes the inner tube, the tyre flap and the outer cover of such a tyre: I. (1) Tyres for motor vehicles (a) Tyres for two-wheeled motor vehicles, namely, scooters, motor cycles, mopeds and auto-cycles- (i) tyres Fifty rupees per tyre. (ii) tubes Twenty-five per cent. ad valorem. (b) Others― (i) tyres One thousand and five hundred rupees per tyre. (ii) tubes and flaps Sixty per cent. ad valorem. (2) Tyres for tractors, including agricultural tractors- (a) tyres Five hundred rupees per tyre. (b) tubes and flaps Twenty-five per cent. ad valorem. (3) Tyres for trailers, (a) of sizes, namely, 7.50-16 and 9.00-16- (i) tyres Five hundred rupees per tyre. (i) tubes and flaps Twenty-five percent. ad valorem. (b) Others- (i) tyres One thousand and five hundred rupees per tyre. (ii) tubes and flaps Sixty per cent. ad valorem. II. Tyres for cycles and cycle rickshaws- (1) tyres Sixty paise per tyre or fifteen per cent. ad valorem, whichever is higher. (2) tubes Thirty paise per tube or fifteen per cent. ad valorem, whichever is higher. III. Tyres for vehicles or equipments designed for use off the road Sixty per cent. ad valorem. IV. All other tyres Explanation I.- Motor vehicles means all mechanically propelled vehicles, other than tractors, designed for use upon roads. Explanation II.- Motor vehicles , tractors, including agricultural tractors and trailers shall include a chassis; but shall not include a vehicle running upon fixed rails.'; Twenty-five per cent ad valorem (iii) in Item No. 59, for sub-Items (1) and (2), the following sub-Items shall be substituted, namely:- (1) Magnetic tapes of width not exceeding 6-5 millimetres for sound recording, whether in spools or in reels or in any other form or packing, but excluding cassette tapes. Twenty-five per cent. ad valorem. (2) Sound recorded magnetic tapes of width not exceeding 6.5 millimetres, whether in spools or in reels or in any other form or packing, but excluding sound recorded cassette tapes. Twenty-five per cent. ad valorem .