SCH-04 - Fourth Schedule - Finance Act, 1984

THE FOURTH SCHEDULE [See section 51 (b)] Item No. Description of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act,- (i) for Item No. 26A, the following Item shall be substituted, namely:- 26A. COPPER AND PRODUCTS THEREOF- Copper shall include any alloy in which copper predominates by weight over each of the other metals. (1) Unwrought copper in any form (refined or not, including blister copper and cement copper), including ingots, notched bars, wire bars, blocks, slabs, billets, shots, pellets, cathodes and cakes. Explanation. - This sub-Item includes wire bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, wire rods or tubes. Five thousand and six hundred rupees per metric tonne (2) Waste and scrap of copper. Five thousand and six hundred rupees per metric tonne. (3) Wrought bars, rods (including wire rods), angles, shapes and sections, of copper- (i) Wrought bars and rods (including wire rods) of copper. Five thousand and six hundred rupees per metric tonne. (ii) Wrought angles, shapes and sections of copper. Six thousand and three hundred rupees per metric tonne. (4) Castings, not otherwise specified. Five thousand and six hundred rupees per metric tonne. (5) Copper wire. Twenty per cent. ad valorem. (6) Wrought plates, sheets, blanks (including circles) and strips of copper. Explanation. In this sub-Item, blank means a piece of plate, sheet or strip, in any shape, including a circle, prepared for subsequent fabrication. Six thousand and three hundred per metric tonne. (7) Copper foil. Six thousand and three hundred rupees per metric tonne. (8) Copper powders (excluding content, copper) and flakes. Twenty per cent. ad valorem. (9) Pipes and tubes of copper. Twenty-eight per cent. ad valorem. (10) Shells and blanks for pipes and tubes; hollow sections of copper. Explanation. -In this Item,- (i) waste and scrap means waste and scrap metal fit only for the recovery of metal by remelting or for use in the manufacture of chemicals, but does not include slag, dross, scalings, ash and other cuprous residues; (ii) wrought bars and rods (including wire rods) means (a) any extruded, rolled, drawn or forged products of solid section, of which the width or the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling, provided that they have not thereby assumed the character of any article or product falling under any other Item; (iii) wrought angles, shapes and sections means (a) any extruded, rolled, drawn or forged products of solid section (other than round, rectangular, square and hexagonal), of which the width or the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of any article or product falling under any other Item; (iv) wire means any rolled, extruded or drawn product of solid and uniform cross-section, of which no cross-sectional dimension exceeds 6 millimetres, but does not include electric wires and cables, falling under Item No. 33B; (v) plate means a flat product whose thickness exceeds 10 millimetres and the width exceeds 300 millimetres; (vi) sheet means a flat product, cut to length, whose thickness exceeds 0.15 millimetre but does not exceed 10 millimetres, and the width exceeds 300 millimetres; (vii) strip means а flat product whose thickness exceed 0.15 millimetre but does not exceed 10 millimetres, of any width and generally not cut to length and usually in coil; (viii) foil means a flat product of thickness (excluding any backing) not exceeding 0.15 millimetre, of any width, generally not cut to length and usually in coil, whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcing material; (ix) powders and flakes means all types of powders and Hakes, but does not include cement copper and powders and flakes prepared as colours, pigments, paints or the like; (x) pipes and tubes means a hollow product of uniform cross-section and wall thickness having a continuous periphery produced by drawing, casting or extrusion process; (xi) shells and blanks means a hollow cylinder produced by extrusion, rotary piercing or casting for subsequent drawing into pipe or tube; (xii) hollow section means a section which 18 normally extruded, drawn or cast, the cross-section of which completely encloses a void or voids.'; Twenty-eight per cent. ad valorem. (ii) for Item No. 26B, the following Item shall be substituted, namely:- 26B. ZINC AND PRODUCTS THEREOF Zinc shall include any alloy in which zinc predominates by weight over each of the other metals. (1) Unwrought zinc in any form including blocks, plates, ingots, cakes, bars, billets, hard or soft slabs, cathodes, anodes, pellets, spelter and broken zinc. Three thousand two hundred and seventy-five rupees per metric tonne. (2) Waste and scrap of zinc. Three thousand two hundred and seventy-five rupees metric tonne. (3) Wrought bars, rods (including wire rods), angles, shapes and sections of zinc; zinc wire. (i) Wrought bars and rods (including wire rods) of zinc. Three thousand two hundred and seventy-five rupees per metric tonne. (ii) Wrought angles, shapes and sections of zinc and zinc wire. Three thousand eight hundred rupees per metric tonne. (4) Wrought plates, sheets, blanks (including circles, but excluding calots) and strips of zinc; zinc foil. Explanation. In this sub-Item, blank means a piece of plate, sheet or strip in any shape, including a circle, prepared for subsequent fabrication. Three thousand eight hundred rupees per metric tonne. (5) Zinc calots. Four thousand seven hundred and fifty rupees per metric tonne. (6) Zinc powders and flakes. Twenty per cent. ad valorem. (7) Pipes and tubes of zinc. Forty-five per cent. ad valorem. (8) Shells and blanks for pipes and tubes; hollow sections of zinc. Explanation.- In this Item, (i) waste and scrap means waste and scrap metal fit only for the recovery of metal by remelting or for use in the manufacture of chemicals, and includes dross and ash; (ii) wrought bars and rods (including wire rods) means (a) any extruded, rolled, drawn or forged products of solid section, of which the width or the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of any article or product falling under any other Item, (iii) wrought angles, shapes and sections means (a) any extruded, rolled, drawn or forged products of solid section (other than round, rectangular, square and hexagonal), of which the width or the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of any article or product falling under any other Item; (iv) wire means any rolled, extruded or drawn product of solid and uniform cross-section, of which no cross-sectional dimension exceeds 6 millimetres; (v) plate means a flat product cut to length, whose thickness exceeds 10 millimetres and width exceeds 500 millimetres; (vi) sheet means a flat product whose thickness exceeds 0.15 millimetre but does not exceed 10 millimetres, and width exceeds 300 millimetres; (vii) strip means a flat product, generally not cut to length, whose thickness exceeds 0.15 millimetre but does not exceed 10 millimetres, and width does not exceed 500 millimetres; (viii) foil means a flat product whose thickness (excluding any backing) not exceeding 0.15 millimetre, whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcing material; (ix) powders and flakes means all types of powders and flakes, including dust, but excluding powders and flakes prepared as colours, pigments, paints or the like; (x) pipes and tubes means a hollow product of uniform cross-section having a continuous periphery produced by drawing, casting or extrusion process; (xi) hollow-section means a section which is normally extruded, drawn or cast and the cross-section of which completely encloses a void or voids.'; Forty-five per cent. ad valorem. (iii) for Item No. 27, the following Item shall be substituted, namely:- 27. ALUMINIUM AND PRODUCTS THEREOF.- Aluminium shall include any alloy in which aluminium predominates by weight over each of the other metals. (1) Unwrought aluminium in any form including ingots, pigs, blocks, billets, slabs, notched bars, wire bars, shots and pellets. Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (2) Waste and scrap of aluminium. Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (3) Wrought bars, rods (including wire rods), angles, shapes and sections of aluminium. Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (4) Castings, not otherwise specified. Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (5) Aluminium wire. Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (6) Wrought plates, sheets, blanks (including circles) and strips of aluminium. Explanation. -In this sub-Item, blank means a piece of plate, sheet or strip in any shape, including a circle, prepared for subsequent fabrication. Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (7) Aluminium foil. Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (8) Aluminium powders and flakes. Explanation. This sub-Item includes aluminium powders mixed with other base metal powders, but does not include powders or flakes, prepared as pigment paste, colours, paints or the like. Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (9) Pipes and tubes of aluminium. Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (10) Shells and blanks for pipes and tubes; hollow sections of aluminium. Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (11) Containers, plain, lacquered or printed or lacquered and printed. Explanation. -In this Item,- (i) waste and scrap means waste and scrap metal fit only for the recovery of metal by remelting or for use in the manufacture of chemicals, but does not include sludge, dross, scalings, skimmings, ash and other residues; (ii) wrought bars, rods (including wire rods) means (a) any extruded, rolled, drawn or forged products of solid section, of which the width or the maximum cross-sectional dimension exceeds 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast or sintered products, of the same forms and dimensions which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of any article or product falling under any other Item; (iii) wrought angles, shapes and sections means (a) any extruded, rolled, drawn or forged products of solid section (other than round, rectangular, square and hexagonal), of which the width or the maximum cross-sectional dimension exceeds, 6 millimetres and which, if they are flat, have a thickness exceeding one-tenth of the width; or (b) any cast оr sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of any article or product falling under any other Item; (iv) wire means rolled, extruded or drawn product, of solid and uniform cross-section, of which no cross-sectional dimension exceeds 6 millimetres, but does not include electric wires and cables falling under Item No. 33B; (v) plate means a flat product of rectangular section, generally cut to length, whose thickness is 6 millimetres and above; (vi) sheet means a flat product of rectangular section, generally cut to length, whose thickness exceeds 0.15 millimetre but is below 6 millimetres; (vii) strip means a product of rectangular section, supplied in coil or flat forma, of thickness exceeding o.15 millimetre but below 6 millimetres, with length more than eight times the width; (viii) foil means a flat product of rectangular section. of thickness (excluding any backing) not exceeding p.15 millimetre, whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcing material; (ix) pipes and tubes means a hollow product of uniform cross-section having a continuous periphery produced by drawing, casting, extrusion or welding process; (x) hollow section means a section which is normally extruded, drawn or cast and the cross-section of which completely encloses a void or voids; (xi) container means containers ordinarily intended for packaging of goods for sale, including collapsible tubes, casks, drums, cans, boxes, gas cylinders and pressure containers, whether in assembled or unassembled condition and containers known commercially as flattened or folded containers. ; Fifty per cent. ad valorem plus four thousand rupees per metric tonne. (iv) for Item No. 27A, the following Item shall be substituted, namely:- 27A. LEAD AND PRODUCTS THEREOF― Lead shall include any alloy in which lead predominates by weight over each of the other metals. (1) Unwrought lead (including argentiferous lead), including ingots, pigs, blocks, anodes, slabs, cakes and cast sticks. Eight hundred and forty rupees per metric tonne. (2) Waste and scrap of lead. Explanation. In this sub-Item, waste and scrap means waste and scrap metal fit only for the recovery of metal by remelting or for use in the manufacture of chemicals, but does not include slag, ash and other residues. Eight hundred and forty rupees per metric tonne. (3) Pipes and tubes of lead. Twenty per cent. ad valorem (4) Shells and blanks for pipes and tubes. Twenty per cent. ad valorem (5) Wrought lead in the form of bars, rods, angles, sections, shapes, wires, plates, sheets, circles, strip; and foils. One thousand Rupees per metric tonne. .