SCH-03 - Third Schedule - Finance Act, 1985

THE THIRD SCHEDULE (See section 46) PART I In the First Schedule to the Central Excises Act,- (i) in Item No. 14AA, (a) for the Heading CHEMICALS, THE FOLLOWING, NAMELY: , the Heading INORGANIC CHEMICALS, THE FOLLOWING, NAMELY:- shall be substituted; (b) in sub-Item (1), the brackets and figure (1) shall be omitted; (c) sub-Item (2) and the entries relating thereto shall be omitted; (ii) Item No. 14E, for the entry in the third column, the entry Thirteen per cent. ad valorem. shall be substituted; (iii) in Item No. 16B, in the second column, for the words IN SHEETS, BLOCKS, BOARDS OR THE LIKE; , the words IN SHEETS, BLOCKS, BOARDS OR THE LIKE, WHETHER OR NOT FACE COVERED WITH TEXTILE FABRICS, ARTIFICIAL PLASTIC MATERIAL, PAINT, PAPER OR METAL; shall be substituted; (iv) in Item No. 18,- (a) for the entry in the third column against sub-Item II (i) (a), the entry One hundred and five rupees per kilogram. shall be substituted; (b) for the entry in the third column against sub-Item II (i) (b), the entry One hundred and fifteen rupees per kilo gram. shall be substituted; (c) for the entry in the third column against sub-item II (i), the entry Twenty-five rupees per kilogram. shall be substituted; (d) for the entry in the third column against sub-Item II (iii), the entry One hundred and fifteen rupees per kilogram. shall be substituted; (e) for the entry in the third column against sub-Item III (i), the entry Eight paise per count per kilogram. shall be substituted; (f) for the entry in the third column against sub-Item III (w), the entry Twenty-four rupees per kilogram. shall be substituted; (g) for the entry in the third column against sub-Item IV, the entry Twelve rupees per kilogram. shall be substituted; (v) in Item No 18A,- (a) for the entry in the third column against sub-Item (i), the entry Fight paise per count per kilogram. shall be substituted; (b) for the entry in the third column against sub-Item (h), the entry Twenty-four rupees per kilogram. shall be substituted; (vi) in Item No. 18B, for the entry in the third column against sub-Item (ii), the entry Twenty-four rupees per kilogram. shall be substituted; (v) in Item No. 18C, for the entry in the third column against sub-Item (n), the entry Twenty four rupees per kilogram. Shall be substituted; (viii) in Item No. 18D, for the entry in the third column, the entry Six hundred and sixty rupees per metric tonne. shall be substituted; (ix) in Item No. 18E, for the entry in the third column, the entry Thirty rupees per kilogram. shall be substituted; (x) in Item No. 19,- (a) in the second column, for the words, brackets and figures if (i) in such fabrics cotton predominates in weight, or (ii) such fabrics contain more than 40 per cent. by weight of cotton and 50 per cent. or more by weight of non-cellulosic fibres or yarn or both , the words if in such fabrics cotton predominates in weight shall be substituted; (b) for the entry in the third column against sub-Item II, the entry The duty for the time being leviable on the base fabrics, if not already paid, plus twenty-five per cent. ad valorem. shall be substituted; (xi) in Item No. 20, for the entry in the third column against sub-Item (2), the entry The duty for the time being leviable on the base fabrics, if not already paid, plus twenty-five per cent. ad valorem. shall be substituted; (xi) in Item No. 21,- (a) in the second column, for the words and figures fabrics in which wool predominates in weight or which contain more than 30 per cent. of wool and 50 per cent, or more of non-cellulosic fibre or yarn or both , the words fabrics in which wool predominates in weight shall be substituted; (b) for the entry in the third column against sub-Item (2), the entry The duty for the time being leviable on the base fabrics, if not already paid, plus twenty-five per cent. ad valorem. shall be substituted; (xiii) in Item No. 22,- (a) for the entry in the third column against sub-Item (2), the entry The duty for the time being leviable on the base fabrics, if not already paid, plus twenty-five per cent. ad valorem. shall be substituted; (b) for Explanation II, the following Explanation shall be substituted, namely:- Explanation II.--This Item does not include glass fabrics. ; (xiv) in Item No. 22A, for each of the entries in the third column against sub-Items (1) and (2), the entry Six hundred and sixty rupees per metric tonne. shall be substituted; (xv) in Item No. 25,- (a) for the entry in the third column against sub-Item (1), the entry One hundred rupees per metric tonne shall be substituted; (b) for the entry in the third column against sub-Item (2), the entry Twelve per cent. ad valorem. shall be substituted; (c) for the entries in the third column against sub-Items (3) (i) and (3) (2), the entries One hundred rupees per metric tonne. and Four hundred rupees per metric tonne. shall, respectively, be substituted; (d) for the entries in the third column against sub-Items (4) (2) and (4) (ii), the entries 'One hundred rupees per metric tonne. and Eight hundred and twenty-five rupees per metric tonne. shall, respectively, be substituted; (e) for the entry in the third column against sub-Item (5), the entry Twelve per cent. ad valorem. shall be substituted; (f) for the entries in the third column against sub-Items (6) (1), (6) (i) and (6) (2), the entries One hundred rupees per metric tonne. , Four hundred rupees per metric tonne. and Four hundred rupees per metric tonne. shall, respectively, be substituted; (g) for the entries in the third column against sub-Items (7) (i) and (7) (ii), the entries One hundred rupees per metric tonne. and Four hundred rupees per metric tonne. shall, respectively, be substituted; (h) for the entry in the third column against sub-Item (8), the entry Four hundred rupees per metric tonne. shall be substituted; (i) for the entries in the third column against sub-Items (9) (i) and (9) (ii), the entries One thousand and five hundred rupees per metric tonne. and Four hundred rupees per metric tonne. shall, respectively, be substituted; (j) for the entry in the third column against sub-Item (10), the entry Four hundred rupees per metric tonne. shall be substituted; (k) for the entry in the third column against sub-Item (11), the entry Four hundred rupees per metric tonne. shall be substituted; (l) for the entry in the third column against sub-Item (12), the entry One thousand and five hundred rupees per metric tonne. shall be substituted; (m) for the entries in the third column against sub-Items (13) (i), (13) (ii), (13) (iii) and (13) (iv), the entries One thousand and five hundred rupees per metric tonne. , One thousand nine hundred and twenty-five rupees per metric tonne. One thousand three hundred and seventy-five rupees per metric tonne. and One thousand and five hundred rupees per metric tonne. shall, respectively, be substituted; (n) for the entry in the third column against sub-Item (14), the entry Four hundred rupees per metric tonne. shall be substituted; (o) for the entry in the third column against sub-Item (15), the entry One thousand and one hundred rupees per metric tonne, plus the excise duty for the time being leviable on pig iron or steel ingots, as the case may be. shall be substituted; (p) for the entries in the third column against sub-Items (16) (i) and (16) (ii), the entries One hundred rupees per metric tonne. and Eight hundred and twenty-five rupees per metric tonne. shall, respectively, be substituted; (q) in clause (xvii) of the Explanation, the words and includes a corrugated sheet shall be inserted at the end; (xvi) in Item No. 26A, in the Explanation below sub-Item (10),- (a) in clause (vi), the words and includes a corrugated or troughed sheet shall be inserted at the end; (b) in clause (x), for the words or extrusion process; , the words extrusion, welding or brazing process; shall be substituted; (xvii) in Item No. 26B, in clause (vi) of the Explanation below sub-Item (8), the words and includes a corrugated or troughed sheet shall be inserted at the end; (xviii) in Item No. 27,- (a) in the entry in the second column against sub-Item (10), for the words hollow sections , the words hollow sections and semi-hollow sections shall be substituted; (b) in the Explanation below sub-Item (11) (1) in clause (vi), the words and includes a corrugated or troughed sheet shall be inserted at the end; (2) after clause (x), the following clause shall be inserted, namely:- (xa) semi-hollow section means a section which is normally extruded, drawn or cast and any part of whose cross-section is a partially enclosed void, the area of which is substantially greater than the square of the width of the gap; ; (xix) in Item No. 29A, in the entry in the second column against sub-Item (2), after the words package type air conditioners , the words ; split unit air conditioners, cooling or room unit and condensing unit therefor shall be inserted; (xx) in Item No. 41, for the entry in the third column, the entry Five paise each. shall be substituted; (xxi) in Item No. 68, for the entry in the third column, the entry Twelve per cent. ad valorem. shall be substituted. PART II Item No. Description of goods Rate of duty (1) (2) (3) In the Fust Schedule to the Central Excise Act,- (i) after Item No. 3, the following Item shall be inserted, namely:― '3A. PAN MASALA- Pan masala, that is to say, any preparation containing betel nuts and any one or more other ingredients such as lime, catechu, cardamom, copra and menthol, put up for sale in unit containers and commonly known as pan masala . Twenty rupees per kilogram'; (ii) after Item No. 14AA, the following Item shall be inserted, namely:- 14AAA. ORGANIC CHEMICALS, THE FOLLOWING, NAMELY:- (1) Acetic acid Fifteen per cent. ad valorem. (2) Acetic anhydude Fifteen per cent. ad valorem. (3) Acetone Fifteen per cent. ad valorem. (4) Phenol Fifteen per cent. ad valorem. (5) Methanol Fifteen per cent. ad valorem. (6) Caprolaciam Fifteen per cent. ad valorem. (7) Dimethyl terephthalate Fifteen per cent. ad valorem. (iii) for Item No. 14F, the following Item shall be substituted, namely:- 14F. COSMETICS AND TOILET PREPARATIONS NOT CONTAINING ALCOHOL OR OPIUM INDIAN HEMP OR OTHER NARCOTIC DRUGS OR NARCOTICS NAMELY: (i) Preparations for the cate of the skin, beauty or make-up preparations and manicure or pedicure preparations, such 75 beauty creams, vanishing creams, cold creams, make-up creams, cleansing creams, skin foods and skin tonics, face powders, baby powders, toilet powders, talcum powders and grease paints, lipsticks, eye-shadow and eye-brow pencils, nail polishes and varnishes, cuticle removers and other preparations for use in manicure or chiropody, sun-burn preventive preparations and sun-tan preparations, barrier creams to give protection against skin irritants, personal (body) deodorants, depilatories. (ii) Preparations for the care of the hair, such as brilliantines, perfumed hair oils, hair lotions, pomades and creams, hair dyes, shampoos whether or not containing soap or organic surface active agents. (iii) Shaving creams, whether or not containing soap or organic surface active agents. Explanation I- Alcohol , Opium , Indian Hemp , Narcotic Drugs and Narcotics have the meanings respectively assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Duties) Act, 1955. Explanation II.-This Item includes cosmetics and toilet preparations whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic value. Explanation III.-This Item includes unmixed products, only when they are in packing of a kind sold to the consumer and put up with labels, literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialised to such use. ; One hundred and five per cent ad valorem. (iv) for Item No. 14H, the following Item shall be substituted, namely:― 14H. GASES INCLUDING LIQUEFIED OR SOLIDIFIED GASES, THE FOLLOWING, NAMELY:- (1) Oxygen One rupee per cubic metre. (2) Chlorine One hundred rupees per metric tonne. (3) Ammonia One thousand rupees per metric tonne. (4) Carbonic acid (carbon dioxide) One rupee per kilogram. (5) Chlorofluoro hydrocarbons of Methane and Ethane Thirty-five per cent. ad valorem. (6) Acetylene (whether in dissolved condition or not) Ten rupees per cubic metre. ; (v) 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 and trailers- (a) Tyres for two-wheeled motor vehicles, namely, scooters, motor cycles, mopeds and auto cycles- (i) Tyres Fifty rupees per tyre. (ii) Tubes Twenty rupees per tube. (iii) Flaps Twenty rupees per flap. (b) Others- (i) Tyres One thousand six hundred and fifty rupees per tyre. (ii) Tubes Two hundred and fifty rupees per tube. (iii) Flaps Fifty rupees per flap. (2) Tyres for tractors, including agricultural tractors- (a) Tyres Five hundred and fifty rupees per tyre. (b) Tubes One hundred rupees per tube. (c) Flaps Fifty rupees per flap. II. Tyres for cycles and cycle rickshaws- (1) Tyres Fifteen per cent. ad valorem. (2) Tubes Fifteen per cent. ad valorem. III. Tyres for vehicles or equipments designed for use off the road- (1) Tyres Sixty-six per cent. ad valorem. (2) Tubes One thousand rupees per tube. (3) Flaps Fifty rupees per flap. IV. All other tyres- (1) Tyres Twenty-eight per cent. ad valorem. (2) Tubes One hundred rupees per tube. (3) Flaps Fifty rupees per flap. 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.'; (vi) for Item No. 23A, the following Item shall be substituted, namely:- '23A. GLASS AND GLASSWARE- (1) Flat glass Explanation. Flat glass includes sheet glass, wired glass and rolled glass whether in the form of plate glass, figured glass or in any other form; but excludes laminated glass and toughened glass, whether shaped or not. Thirty-five per cent. ad valorem, plus five rupees and fifty paise per millimetre thickness per square metre. (2) Laboratory glassware Thirty per cent. ad valorem. (3) Glass shells, glass globes and chimneys for lamps and lanterns Fifteen per cent. ad valorem. (4) Laminated glass and toughened glass, whether shaped or not Thirty-five per cent. ad valorem. (5) Other glass and glassware including tableware Explanation. This Item does not include electrical insulators or electrical insulating fittings or parts of such insulators or insulating fittings.': Thirty-five per cent. ad valorem. (vii) after Item No. 23C, the following Item shall be inserted, namely:― 23E. MARBLE, IN THE FOLLOWING FORMS, NAMELY:- (1) Blocks Sixty rupees per cubic metre. (2) Slabs Fifty rupees per square metre. (3) Tiles Fifty rupees per square metre. ; (viii) after Item No. 48, the following Item shall be inserted, namely:- 48A. TRAVEL GOODS, THE FOLLOWING, NAMELY:- SUIT CASES, BRIEF CASES, VANITY BAGS AND VANITY CASES, ALL SORTS. Twenty-five per cent. ad valorem. .