SCH-03 - Third Schedule - Finance Act, 1986

THE THIRD SCHEDULE (See section 52) PART I In the Schedule to the Central Excise Tariff Act,- (1) under the heading Rules for the interpretation of this Schedule , in rule 2, in clause (a), for the words a reference to that goods , at both the places where they occur, the words a reference to those goods shall be substituted; (2) in Chapter 9,- (a) in sub-heading No. 0901.11, for the entry in column (4), the entry Rs. 78 per quintal shall be substituted; (b) in sub-heading No. 0901.19, for the entry in column (4), the entry Rs. 105 per quintal shall be substituted; (c) in sub-heading No. 0902.11, in column (4), for the figures and word 40 paise , the figures and word 44 paise shall be substituted; (d) in sub-heading No. 0902.12, in column (4), for the abbreviation and figure Re.1 , the abbreviation and figures Re.1.10 shall be substituted; (e) in sub-heading No. 0902.13, in column (4), for the figures and abbreviation 10% , the figures and abbreviation 11% shall be substituted; (3) in Chapter 15, in sub-heading No. 1503.10, for the entry in column (4), the entry Rs. 5,000 per tonne shall be substituted; (4) in Chapter 17,- (a) in NOTE 2, for the words For the purposes of this Chapter , the words, letters and figures For the purposes of sub-heading Nos. 1701.10, 1701.20, 1701.31 and 1701.39 shall be substituted; (b) in heading No. 17.01, after sub-heading No. 1701.20 and the entries relating thereto, in column (3), for the entry -Cane sugar, other than khandsari sugar: , the entry Sugar, other than khandsari sugar: shall be substituted; (5) in Chapter 19, in heading No. 19.05, after sub-heading No. 1905.19 and the entries relating thereto, in column (3), for the entry Cakes and pastry: , the entry -Cakes and pastry: shall be substituted; (6) in Chapter 20, in sub-heading No. 2001.10, for the entry in column (4) the entry 15% shall be substituted; (7) in Chapter 21,- (a) for NOTE 3, the following shall be substituted, namely:- 3. In this Chapter, Pan Masala means any preparation containing betel nuts and any one or more of other ingredients such as lime, katha (catechu), cardamom, copra, menthol and tobacco; and in relation to such a preparation, labelling or re-labelling of containers and re-packing from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . ; (b) in sub-heading No. 2101.10, in column (4), for the figures and abbreviation 25% , the figures and abbreviation 26% shall be substituted; (c) in sub-heading No. 2101.20, in column (4), for the figures and abbreviation 10% , the figures and abbreviation 11% shall be substituted; (d) in sub-heading No. 2103.19, for the entry in column (4), the entry 10% shall be substituted; (8) in Chapter 22,- (a) for the title of the Chapter, the following title and Note shall be substituted, namely:- BEVERAGES, VINEGAR AND SPIRITS NOTE This Chapter does not cover alcoholic liquors for human consumption. ; (b) in sub-heading No. 2202.90, for the entry in column (4), the entry 15% shall be substituted; (9) in Chapter 23, in sub-heading No. 2301.00, for the entry in column (4), the entry 12% shall be substituted; (10) in Chapter 24,- (a) in heading No. 24.02, after sub-heading No. 2402.10 and the entries relating thereto, in column (3), for the entry -Bearing a brand name and of which the value per thousand: , the entry -Bearing a brand name and of which the value per hundred: shall be substituted; (b) in sub-heading No. 2404.31, for the entry in column (4), the entry Rs. 6.30 per thousand shall be substituted; (11) in Chapter 27,― (a) in sub-heading Nos. 2701.00 and 2704.00, for the entry in column (4), the entry 12% shall be substituted; (b) in heading No. 27.10, (i) in sub-heading Nos. 2710.21 and 2710.31, for the entry in column (4), the entry Rs. 1,000 per kilolitre at 15 C shall be substituted; (ii) after sub-heading No. 2710.29 and the entries relating thereto, in column (3) in the portion occurring before sub-heading No. 2710.31, for the words and figures smoke point of less than 10 millimetres or more , the words and figures smoke point of 10 millimetres or more shall be substituted; (c) in sub-heading No. 2710.50, for the entry in column (4), the entry Rs. 127. 10 per kilolitre at 15 C shall be substituted; (d) in sub-heading Nos. 2710.60, 2710.70 and 2710.80, for the entry in column (4), the entry Rs. 3,675 per tonne shall be substituted; (e) in sub-heading No. 2710.92, for the entry in column (4), the entry 21% shall be substituted; (f) in sub-heading No. 2710.93, for the entry in column (4), the entry Rs. 630 per tonne shall be substituted; (g) in sub-heading No. 2710.94, for the entry in column (4), the entry Rs. 620.25 per tonne shall be substituted; (h) in sub-heading No. 2710.95, for the entry in column (4), the entry Rs. 3,675 per tonne shall be substituted; (i) in sub-heading No. 2710.99, for the entry in column (4), the entry 20% plus Rs. 250 per tonne shall be substituted; (j) in sub-heading No. 2711.19, for the entry in column (4), the entry Rs. 1,000 per tonne shall be substituted; (k) in sub-heading No. 2712.20, for the entry in column (4), the entry 20% plus Rs. 550 per tonne shall be substituted; (l) in sub-heading No. 2713.11, for the entry in column (4), the entry 21% shall be substituted; (m) in sub-heading No. 2713.12, for the entry in column (4), the entry 21% shall be substituted; (n) in sub-heading No. 2713.21, for the entry in column (4), the entry Rs. 157 per tonne shall be substituted; (o) in sub-heading No. 2713.22, for the entry in column (4), the entry Rs. 110.30 per tonne shall be substituted; (p) in sub-heading No. 2713.31, for the entry in column (4), the entry Rs. 154.50 per tonne shall be substituted; (q) in sub-heading No. 2713.32, for the entry in column (4), the entry Rs. 154.50 per tonne shall be substituted; (r) in sub-heading No. 2713.39, for the entry in column (4), the entry 20% plus Rs. 250 per tonne shall be substituted; (s) in heading No. 27.14, in column (3), for the entry -Bitumen straight grade: , the entry -Bitumen and asphalt, straight grade: shall be substituted; (t) in sub-heading No. 2714.11, for the entry in column (4), the entry Rs. 157 per tonne shall be substituted; (u) in sub-heading No. 2714.12, for the entry in column (4), the entry Rs. 110.30 per tonne shall be substituted; (v) in heading No. 27.15, in column (3), for the entry -Bituminous cut backs , the entry -Cut-back bitumen or asphalt: shall be substituted; (w) in sub-heading No. 2715.11, for the entry in column (4), the entry Rs. 157.30 per tonne shall be substituted; (x) in sub-heading No. 2715.12, for the entry in column (4), the entry Rs. 110.00 per tonne shall be substituted; (12) in Chapter 28,- (a) in sub-heading No. 2801.90, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading No. 2802.20, in column (3), for the entry -Sulphuric acid; oleum , the entry -Sulphuric acid and anhydrides thereof; oleum shall be substituted; (c) in sub-heading No. 2802.30, in column (3), for the entry -Nitric acid; sulphonitric acids , the entry -Nitric acid shall be substituted; (d) in sub-heading No. 2802.90, for the entry in column (4), the entry 15% shall be substituted; (e) in sub-heading No. 2803.00, for the entry in column (4), the entry 15% shall be substituted; (f) in sub-heading No. 2804.10, for the entry in column (4), the entry Rs. 1,000 per tonne shall be substituted; (g) in sub-heading Nos. 2804.40, 2804.50 and 2804.60, for the entry in column (4), the entry 10% shall be substituted; (h) in sub-heading No. 2804.90, for the entry in column (4), the entry 15% shall be substituted; (i) in sub-heading Nos. 2805.30, 2805.90 and 2806.90, for the entry in column (4), the entry 15% shall be substituted; (13) in Chapter 29,- (a) in NOTE 2, for clauses (b) and (c) the following clauses shall be substituted, namely:- (b) Ethyl Alcohol; (c) Methane or propane (Chapter 27); ; (b) in sub-heading No. 2901.10, in column (4), for the abbreviation and figure Rs. 7 , the abbreviation and figures Rs. 11 shall be substituted; (c) in sub-heading No. 2901.20, for the entry in column (4), the entry 35% shall be substituted; (d) in sub-heading Nos. 2901.90, 2902.90, 2903.90, 2904.00 and 2905.00, for the entry in column (4), the entry 15% shall be substituted; (e) sub-heading No. 2902.20 and the entries relating thereto shall be omitted; (f) sub-heading No. 2902.30 shall be renumbered as sub-heading No. 2902.20; (g) in heading No. 29.06, the entry in column (4) shall be omitted; (h) in sub-heading Nos. 2906.90, 2907.90, 2908.00, 2909.90, 2910.00, 2911.90 and 2913.00, for the entry in column (4), the entry 15% shall be substituted; (14) in Chapter 30, (a) in the NOTES,- (i) in NOTE 2, in sub-clause (b) of clause (i), after the words suitable for such uses , the words, put up in measured doses or in packings for retail sale or for use in hospitals shall be inserted ; (ii) in NOTE 6, for the words with an added diluent , the words with pharmaceutical necessities such as added diluent shall be substituted ; (b) in sub-heading Nos. 3003.19, 3004.00, 3005.20 and 3005.90, or the entry in column (4), the entry 15% shall be substituted; (15) in Chapter 31,- (a) below the title of the Chapter, the following NOTES shall be inserted, namely:- 'NOTES 1. Heading Nos. 31.02, 31.03, 31.04 and 31.05 cover mineral or chemical fertilisers, even when they are clearly not to be used as fertilisers. 2. For the purposes of heading No. 31.05, the term other fertilisers applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.'; (b) in sub-heading Nos. 3102.00, 3103.00, 3104.00 and 3105.0 for the entry in column (4), the entry 15% shall be substituted; (16) in Chapter 32,- (a) in the NOTES,- (i) in NOTE 2, after the words dispersed in non-aqueous , the words media, in liquid or paste form, of a kind used in the shall be inserted; (ii) after NOTE 5, the following NOTE shall be inserted, namely:- 6. In relation to synthetic organic dyes (including pigment dyes) of heading No. 32.04, conversion of unformulated, unstandardised or unprepared forms (for example, wet cakes) of such dyes by- (a) reduction in particle size, (b) addition of dispersing agents or diluents, or (c) adoption of any other treatment, into their formulated, standardised or prepared forms ready for use in the process of dyeing shall amount to manufacture ; (b) in sub-heading Nos. 3201.00, 3202.00 and 3203.00, for the entry in column (4), the entry 15% shall be substituted; (c) in sub-heading No. 3205.00, for the entry in column (4), the entry 20% shall be substituted; (d) in sub-heading No. 3206.11, for the entry in column (4), the entry 15% shall be substituted; (e) in sub-heading Nos. 3206.19, 3206.20, 3206.90 and 3207.90, for the entry in column (4), the entry 10% shall be substituted; (f) in sub-heading Nos. 3208.10, 3208.20, 3208.30, 3208.40, 3208.90, 3209.10, 3209.20, 3209.90, 3210.10, 3210.20 and 3210.90, for the entry in column (4), the entry 60% shall be substituted; (g) in sub-heading No. 3211.00, for the entry in column (4), the entry 15% shall be substituted; (h) in heading No. 32.12, in column (3), for the words DYES AND OTHER COLOURING MATTER , the words and brackets DYES AND OTHER COLOURING MATTER PUT UP IN FORMS (FOR EXAMPLE, BALLS, TABLETS AND THE LIKE) OR SMALL PACKINGS (FOR EXAMPLE, SACHETS OR BOTTLES OF LIQUID) OF A KIND USED FOR DOMESTIC OR LABORATORY PURPOSES shall be substituted; (i) in sub-heading No. 3212.10, for the entry in column (4), the entry 15% shall be substituted; (j) in sub-heading No. 3212.90, for the entry in column (4), the entry 20% shall be substituted; (k) in sub-heading No. 3213.00, for the entry in column (4), the entry 10% shall be substituted; (l) in sub-heading Nos. 3214.00 and 3215.00, for the entry in column (4), the entry 15% shall be substituted; (17) in Chapter 33,- (a) in NOTE 3, the words odoriferous preparations which operate by burning; shall be omitted; (b) in sub-heading No. 3301.00, for the entry in column (4), the entry 20% shall be substituted; (c) in sub-heading No. 3303.00, for the entry in column (4), the entry 20% shall be substituted; (d) in sub-heading No. 3305.10, for the entry in column (4), the entry 25% shall be substituted; (e) in sub-heading No. 3306.00, for the entry in column (4), the entry 15% shall be substituted; (f) in sub-heading No. 3308.90, for the entry in column (4), the entry 15% shall be substituted; (18) in Chapter 34,- (a) in NOTE 5, in clause (i), for the words and figures Products of Chapters 15 and 34 , the words and figures Products of Chapter 15 and heading No. 34.02 shall be substituted; (b) in sub-heading No. 3401.20, for the entry in column (4), the entry 20% shall be substituted; (c) in sub-heading No. 3401.30, for the entry in column (4), the entry 15% shall be substituted; (d) in sub-heading No. 3402.90, for the entry in column (4), the entry 20% shall be substituted; (e) in sub-heading No. 3404.00, for the entry in column (4), the entry 15% shall be substituted; (f) in sub-heading Nos. 3405.10, 3405.20, 3405.30, 3405.40 and 3405.90, for the entry in column (4), the entry 20% shall be substituted; (g) in sub-heading Nos. 3406.00 and 3407.00, for the entry in column (4), the entry 15% shall be substituted; (19) in Chapter 35, in sub-heading No. 3501.90, for the entry in column (4), the entry 15% shall be substituted; (20) in Chapter 36, in sub-heading Nos. 3601.00, 3602.10, 3602.90 and 3604.00, for the entry in column (4), the entry 15% shall be substituted; (21) in Chapter 37,- (a) in sub-heading No. 3701.10, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading No. 3701.90, for the entry in column (4), the entry 20% shall be substituted; (c) in sub-heading Nos. 3702.10 and 3702.20, for the entry in column (4), the entry 20% shall be substituted; (d) in sub-heading No. 3704.00, for the entry in column (4), the entry go paise per metre shall be substituted; (e) in heading No. 37.05, in column (3), for the words -Prints of films intended for specific purposes , the words -Prints of films intended for specified purposes: shall be substituted; (f) sub-heading No. 3705.34 and the entries relating thereto shall be omitted; (g) in sub-heading No. 3705.39, for the entry in column (4), the entry 55 paise per metre shall be substituted; (h) in sub-heading No. 3706.00, for the entry in column (4), the entry 15% shall be substituted; (22) in Chapter 38, (a) in sub-heading Nos. 3801.11 and 3801.19, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading Nos. 3801.40 and 3801.90, for the entry in column (4), the entry 15% shall be substituted; (23) in Chapter 39,- (a) in NOTE 11, (i) in the opening portion, for the words and figures Heading No. 39.23 applies only to , the words and figures Heading No. 39.22 applies inter alia to shall be substituted; (ii) in clause (a), the words and figures of a capacity exceeding 300 litres shall be omitted; (iii) in clause (i), the word and at the end shall be omitted; (iv) after clause (j), the following clauses shall be inserted namely:- (k) Transmission, conveyor or elevator belts, endless, or cut-to-length and joined end to end, or fitted with fasteners; and (1) Household articles of plastics (for example, dust bins, buckets, watering cans, luncheon boxes, knives, forks). (b) in sub-heading Nos. 3901.10, 3901.20, 3901.90, 3902.10, 3902.20, 3902.90, 3903.10, 3903.20, 3903.30, 3903.90, 3904.10, 3904.20, 3904.30 3904.90, 3905.10, 3905.20, 3905.90, 3906.10, 3906.20, 3906.90, 3907.10, 3907.20, 3907.30, 3907.40, 3907.51, 3907.59, 3907.60, 3907.70, 3907.80, 3907.91, 3907.99 and 3908.00, for the entry in column (4), the entry 60% shall be substituted; (c) in heading No. 39.09, in column (3), for the word AMINO-RESINS , the words AMINO-RESINS, POLYPHENYLENE OXIDE shall be substituted; (d) in sub-heading Nos. 3909.10, 3909.20, 3909.30, 3909.40, 3909.51, 3909.52 and 3909.59, for the entry in column (4), the entry 60% shall be substituted; (e) in sub-heading Nos. 3910.00, 3911.10, 3911.90, 3912.10, 3912.21, 3912.22, 3912.30, 3912.40, 3912.90, 3913.10, 3913.20, 3913.30, 3913.90, 3914.00, 3915.00, 3916.00, 3917.00, 3918.00, 3919.00, 3920.11, 3920.12, 3920.21, 3920.22, 3920.29, 3920.31 and 3920.32, for the entry in column (4), the entry 60% shall be substituted; (f) in heading No. 39.21, in column (3), for the words -Cellular, including polyuethane, foam , the words -Cellular, including polyurethane foam: shall be substituted; (g) heading No. 39-22 and the entries relating thereto shall be omitted; (24) in Chapter 40,- (a) in NOTE 3, for the word excluding , the word including shall be substituted; (b) in sub-heading Nos. 4002.00, 4003.00 and 4004.00, for the entry in column (4), the entry 15% shall be substituted; (c) in sub-heading Nos. 4005.00 and 4006.10, for the entry in column (4), the entry 40% shall be substituted; (d) in sub-heading Nos. 4006.90 and 4007.00, for the entry in column (4), the entry 15% shall be substituted; (e) in sub-heading Nos. 4008.11 and 4008.19, for the entry in column (4), the entry 60% shall be substituted; (f) in sub-heading No. 4008.21, for the entry in column (4), the entry 40% shall be substituted; (g) in sub-heading No. 4010.90, for the entry in column (4), the entry 30% shall be substituted; (h) in sub-heading No. 4014.90, for the entry in column (4), the entry 15% shall be substituted; (i) in sub-heading No. 4015.10, for the entry in column (4), the entry 60% shall be substituted; (j) in sub-heading Nos. 4015.90, 4016.00, 4017.00, 4018.10 and 4018.20, for the entry in column (4), the entry 15% shall be substituted; (25) in Chapter 41, in sub-heading No. 4101.00, for the entry in column (4), the entry 12% shall be substituted; (26) in Chapter 44,- (a) in heading No. 44.07, in column (3), for the word -FIBREBOARD the word FIBREBOARD shall be substituted; (b) in heading No. 44.08, in column (3), for the word -PLYWOOD , the word PLYWOOD shall be substituted; (c) in sub-heading Nos. 4408.10 and 4408.20, for the entry in column (4), the entry 20% shall be substituted; (d) in sub-heading No. 4408.40, in column (3), for the words -Cuttings and trimmings of plywood , the words and figure -Cuttings and trimmings of plywood of width not exceeding 5 centimetres shall be substituted: (27) in Chapter 48,- (a) sub-heading No. 4801.20 shall be renumbered as sub-heading No. 4801.90; (b) in sub-heading No. 4802.91, for the entry in column (4), the entry 10% plus Rs. 1,700 per tonne shall be substituted; (c) in sub-heading No. 4802.99, for the entry in column (4), the entry 10% plus Rs. 1,300 per tonne shall be substituted; (d) in sub-heading Nos. 4804.19, 4804.29 and 4804.30, for the entry in column (4), the entry 10% plus Rs. 1,700 per tonne shall be substituted; (e) in heading No. 48.05, in column (3), for the words made out of mixed waste papers with or without screenings and mechanical pulp , the words made out of mixed waste papers, whether or not containing screenings or mechanical pulp shall be substituted; (f) in sub-heading No. 4805.19, for the entry in column (4), the entry 10% plus Rs. 575 per tonne shall be substituted; (g) in sub-heading No. 4805.30, for the entry in column (4), the entry 10% plus Rs. 2,000 per tonne shall be substituted; (h) in sub-heading Nos. 4806.10 and 4806.20, for the entry in column (4), the entry 10% plus Rs. 2,200 per tonne shall be substituted (i) in sub-heading No. 4807.10, for the entry in column (4), the entry 10% plus Rs. 1,550 per tonne shall be substituted; (j) in sub-heading No. 4807.91, in column (3), for the word drying , the word sun-drying shall be substituted; (k) in sub-heading No. 4807.92, for the entry in column (4), the entry 10% plus Rs. 575 per tonne shall be substituted; (l) in sub-heading No. 4807.99, for the entry in column (4), the entry 10% plus Rs. 1,550 per tonne shall be substituted; (m) in sub-heading Nos. 4808.10 and 4808.90, for the entry in column (4), the entry 10% plus Rs. 1,550 per tonne shall be substituted; (n) in sub-heading Nos. 4809.10, 4809.20 and 4809.90, for the entry in column (4), the entry 35% shall be substituted; (o) in sub-heading No. 4810.10, for the entry in column (4), the entry 10% plus Rs. 1,700 per tonne shall be substituted; (p) in sub-heading No. 4810.20, for the entry in column (4), the entry 10% plus Rs. 2,200 per tonne shall be substituted; (q) in sub-heading Nos. 4811.10 and 4811.20, for the entry in column (4), the entry 10% plus Rs. 1,550 per tonne shall be substituted; (r) in sub-heading Nos. 4811.39 and 4811.40, for the entry in column (4), the entry 10% plus Rs. 2,200 per tonne shall be substituted; (s) in sub-heading No. 4813.00, for the entry in column (4), the entry 10% plus Rs. 2,200 per tonne shall be substituted; (t) in sub-heading No. 4816.00, for the entry in column (4), the entry 35% shall be substituted; (u) in sub-heading Nos. 4817.10, 4817.20 and 4817.90, for the entry in column (4), the entry 10% plus Rs. 1,550 per tonne shall be substituted; (v) in sub-heading No. 4818.13, for the entry in column (4), the entry 35% shall be substituted; (28) in Chapter 49, in NOTE 1, clause (c) shall be omitted ; (29) in Chapter 52,- (a) after NOTE 5, the following NOTE shall be inserted, namely :- 6. Heading No. 52.01 applies only to such waste yarn (hard waste) as may arise prior to the removal of yarn for weaving. ; (b) in sub-heading No. 5203.32, in column (4), for the words per count , the words per count per kilogram shall be substituted; (c) in sub-heading No. 5203.33, for the entry in column (4), the entry 26.40 paise plus 4.40 paise per count per kilogram exceeding 35 shall be substituted; (d) in sub-heading Nos. 5203.34, 5203.35, 5203.41, 5203.42 and 5203.43, in column (4), for the words per count , the words per count per kilogram shall be substituted; (e) in sub-heading No. 5204.21, for the entry in column (4), the entry Rs. 10 per kilogram shall be substituted ; (f) in heading No. 52.09, in column (3), for the words, brackets and figures CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE (WHETHER OR NOT CONTAINING POLYESTER FILAMENT YARN BUT NOT ANY OTHER TEXTILE MATERIAL) , the words, brackets and figures CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE OR POLYESTER FILAMENT YARN, OR BOTH (NOT CONTAINING ANY OTHER TEXTILE MATERIAL) shall be substituted; (30) in Chapter 53, after sub-heading No. 5303.20 and the entries relating thereto, in column (3), for the words -In or in relation to , the words Ramie yarn, in or in relation to shall be substituted; (31) in Chapter 54,- (a) for NOTE 4, the following NOTES shall be substituted, namely:- 4. For the purposes of heading Nos. 54.02 and 54.04, the denier of the mother yarn for split yarn shall be the denier of the single mono-filament yarn (of the lowest denierage) comprising the mother yarn. 5. In this Chapter waste means wastes arising in or in relation to the manufacture of (i) filaments; or (ii) strips and the like of synthetic or artificial textile materials of an apparent width not exceeding 5 millimetres. ; (b) in heading No. 54.04,- (i) in sub-heading No. 5404.16, in column (4), for the abbreviation and figures Rs. 3.72 , the abbreviation and figures Rs. 4.05 shall be substituted; (ii) sub-heading Nos. 5404.21, 5404.22, 5404.23, 5404.24 and 5404.25 shall be renumbered as sub-heading Nos. 5404.91, 5404.92, 5404.93, 5404.94 and 5404.95, respectively; (32) in Chapter 55, (a) after NOTE 3, the following NOTE shall be inserted, namely :-- 4. In relation to waste yarn (hard waste) of artificial staple fibres, sub-heading No. 5503.39 applies only to such waste yarn as may arise prior to the removal, for weaving, of yarn of artificial staple fibres. ; (b) sub-heading No. 5501.40, and the entries relating thereto shall be omitted; (c) in sub-heading Nos. 5502.00, 5504.21 and 5504.22, for the entry in column (4), the entry Rs. 10 per kilogram shall be substituted; (d) in sub-heading No. 5505.32, in column (4), for the words per count , the words per count per kilogram shall be substituted ; (e) in sub-heading No. 5505.33, for the entry in column (4), the entry 26.40 paise plus 4.40 paise per count per kilogram exceeding 35 shall be substituted; (f) in sub-heading Nos. 5505.34, 5505.35, 5505.41, 5505.42 and 5505.43, in column (4), for the words per count , the words per count per kilogram shall be substituted; (g) in sub-heading No. 5506.21, for the entry in column (4), the entry Rs. 10 per kilogram shall be substituted; (h) in heading No. 55 12, in column (3), for the words, brackets and figures CONTAINING (i) COTTON, (ii) POLYESTER STAPLE FIBRE, (iii) RAMI OR ANY ONE OR MORE OF ARTIFICIAL STAPLE FIBRES , the words, brackets and figures CONTAINING (i) POLYESTER STAPLE FIBRE, AND (ii) ANY ONE OR MORE OF THE FOLLOWING FIBRES, NAMELY, COTTON, RAMIE AND ARTIFICIAL STAPLE FIBRES shall be substituted; (33) in Chapter 56, in heading No. 56.05, (a) sub-heading No. 5605.00 shall be omitted; (b) in sub-heading No. 5605.10, for the entry in column (4), the entry Rs. 106.25 per kilogram shall be substituted; (c) sub-heading No. 5605.20 shall be renumbered as sub-heading No. 5605.90; (34) in Chapter 58,- (a) in sub-heading No. 5805.19, in column (3), for the words --Other embroidery , the word --Other shall be substituted; (b) in sub-heading No. 5805.90, in column (3), for the words -Other embroidery , the word Other shall be substituted; (35) in Chapter 59,- (a) in heading No. 59.01, sub-heading No. 5901.00 shall be omitted; (b) in heading No.59.03, in column (3), the brackets, word and figures (Chapter 52) shall be omitted; (c) in sub-heading No. 5903.19, for the entry in column (4), the entry 30% plus Rs. 6 per square metre plus the duty for the time being leviable on base fabrics, if not already paid shall be substituted; (d) after sub-heading No. 5903.19 and the entries relating thereto, in column (3), in the portion occurring before sub-heading No. 5903.21, the brackets, words and figures (Chapter 54 or Chapter 55) shall be omitted; (e) in sub-heading No. 5903.29, for the entry in column (4), the entry 30% plus Rs. 7.50 per square metre plus the duty for the time being leviable on base fabrics, if not already paid shall be substituted; (f) in sub-heading No. 5903.99, for the entry in column (4), the entry 30% plus Rs. 8 per square metre shall be substituted; (g) in sub-heading Nos. 5906.11, 5906.12 and 5906.19, in column (4), for the figures and abbreviation 15% , the figures and abbreviation 30% shall be substituted; (36) in Chapter 69, (a) in sub-heading No. 6005.00, for the entry in column (4), the entry 30% shall be substituted; (b) in sub-heading No. 6906.10, for the entry in column (4), the entry 45% shall be substituted; (c) in sub-heading No. 6906.90, for the entry in column (4), the entry 30% shall be substituted; (37) in Chapter 70, (a) in sub-heading No. 7001.90, for the entry in column (4), the entry 40% shall be substituted ; (b) in sub-heading No. 7002.10, in column (4), for the abbreviation and figures Rs. 3.35 , the abbreviation and figures Rs. 3.75 shall be substituted ; (c) in sub-heading No. 7003.00, in column (4), for the abbreviation and figures Rs. 3.35 , the abbreviation and figures Rs. 3.75 shall be substituted; (d) in sub-heading No. 7004.10, for the entry in column (1), the entry 40% shall be substituted; (e) in sub-heading Nos. 7005.00, 7006.10, 7006.90, 7007.19, 7007.90 and 7008.90, for the entry in column (4), the entry 40% shall be substituted; (f) in sub-heading Nos. 7011.90, 7012.90 and 7013.90, for the entry in column (4), the entry 40% shall be substituted ; (g) in sub-heading No. 7015.00, for the entry in column (4), the entry 40% shall be substituted; (38) in Chapter 72, (a) after NOTE 2, the following NOTE shall be inserted, namely:- 3. Heading Nos. 72.01, 72.03, 72.04, 72.06, 72.07, 72.08, 72.09, 72.10, 72.11, 72.12 and 72.13 shall not apply to goods and materials of heading No. 72.15. ; (b) in sub-heading No. 7209.90, for the entry in column (3), the entry -Other shall be substituted ; (c) in sub-heading No. 7210.20, for the entry in column (4), the entry 15% shall be substituted ; (d) sub-heading No. 7211.90 shall be renumbered as sub-heading No. 7211.40; (e) in sub-heading No. 7212.60, for the entry in column (4), the entry 15% shall be substituted ; (f) in sub-heading No. 7214.00, for the entry in column (4), the entry 15 shall be substituted ; (39) in Chapter 73,- (a) for the Nore, the following NOTE; shall be substituted, namely:- NOTES 1. NOTES of Chapter 72, shall, as far as they may be, apply also to this Chapter. 2. Heading Nos. 73.03, 73.04. 73.05, 73.06, 73.07 and 73.08 shall not apply to goods and materials of heading No. 73.09. ; (b) sub-heading No. 7303.22 shall be renumbered as sub-heading No. 7303.27; (c) in sub-heading Nos. 7305.00, 7308.20, 7308.30, 7308.49, 7308.50, 7308.60, 7308.70, 7308.80 and 7308.00, for the entry in column (4), the entry 15% shall be substituted ; (40) in Chapter 74,- (a) in sub-heading Nos. 7401.00 and 7402.00, for the entry in column (4), the entry Rs. 3,300 per tonne shall be substituted ; (b) in sub-heading Nos. 7403.11 and 7403.19, for the entry in column (4), the entry Rs. 6,200 per tonne shall be substituted; (c) in sub-heading No. 7403.90, for the entry in column (4), the entry Rs. 7,000 per tonne shall be substituted ; (d) in sub-heading No. 7404.00, for the entry in column (4), the entry Rs. 4,500 per tonne shall be substituted ; (e) in sub-heading No. 7406.00, for the entry in column (4), the entry Rs. 4,500 per tonne shall be substituted; (f) in sub-heading Nos. 7407.00, 7408.00 and 7409.00, for the entry in column (4), the entry 15% shall be substituted; (g) in sub-heading No. 7410.00, for the entry in column (4), the entry Rs. 3,300 per tonne shall be substituted; (h) in sub-heading No. 7411.00, for the entry in column (4), the entry 15% shall be substituted; (41) in Chapter 75, in sub-heading No. 7501.00, for the entry in column (4), the entry 15% shall be substituted; (42) in Chapter 76,- (a) sub-heading No. 7603.90 shall be renumbered as sub-heading No. 7603.20 ; (b) in sub-heading No. 7610.00, for the entry in column (4), the entry 20% shall be substituted ; (43) in Chapter 78,- (a) in sub-heading No. 7801.00, for the entry in column (4), the entry Rs. 930 per tonne shall be substituted; (b) in sub-heading No. 7802.00, for the entry in column (4), the entry Rs. 930 per tonne shall be substituted; (c) in sub-heading Nos. 7803.00 and 7804.00, for the entry in column (4), the entry 17% shall be substituted; (d) in sub-heading No. 7805.90, for the entry in column (4), the entry Rs. 1,100 per tonne shall be substituted; (e) in sub-heading Nos. 7806.00, 7807.00 and 7808.00, for the entry in column (4), the entry 15% shall be substituted; (44) in Chapter 79,- (a) in sub-heading No. 7901.00, for the entry in column (4), the entry Rs. 3,600 per tonne shall be substituted; (b) in sub-heading No. 7902.00, for the entry in column (4), the entry Rs. 3,600 per tonne shall be substituted; (c) in sub-heading No. 7903.10, for the entry in column (4), the entry Rs. 3,600 per tonne shall be substituted; (d) in sub-heading No. 7903.20, for the entry in column (4), the entry Rs. 4,200 per tonne shall be substituted; (e) in sub-heading No. 7904.10, for the entry in column (4), the entry Rs. 4,200 per tonne shall be substituted; (f) in sub-heading No. 7904.00, for the entry in column (4), the entry Rs. 4,200 per tonne shall be substituted; (g) in sub-heading No. 7905.00, for the entry in column (4), the entry Rs. 5,225 per tonne shall be substituted; (h) in sub-heading No. 7906.00, for the entry in column (4), the entry 17% shall be substituted; (i) in sub-heading Nos. 7907.00 and 7908.00, for the entry in column (4), the entry 28% shall be substituted; (j) in sub-heading Nos. 7909.00 and 7910.00, for the entry in column (4), the entry 15% shall be substituted; (45) in Chapter 80, in sub-heading No. 8001.00, for the entry in column (4), the entry 15% shall be substituted; (46) in Chapter 81, in sub-heading No. 8101.00, for the entry in column (4), the entry 15% shall be substituted; (47) in Chapter 82,- (a) in sub-heading Nos. 8201.10, 8201.90, 8202.10, 8202.90, 8203.80 and 8203.90, for the entry in column (4), the entry 20% shall be substituted; (b) in sub-heading Nos. 8205.00, 8206.00 and 8207.00, for the entry in column (4), the entry 15% shall be substituted; (c) in sub-heading Nos. 8208.80 and 8208.90, for the entry in column (4), the entry 20% shall be substituted; (48) in Chapter 83,- (a) in sub-heading No. 8301.00, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading Nos. 8302.90 and 8303.90, for the entry in column (4), the entry 20% shall be substituted; (c) in sub-heading Nos. 8304.20 and 8304.99, for the entry in column (4), the entry 25% shall be substituted; (d) in sub-heading Nos. 8305.00, 8306.00, 8307.00 and 8308.00, for the entry in column (4), the entry 15% shall be substituted; (e) in sub-heading No. 8309.20, for the entry in column (4), the entry 5 paise each shall be substituted; (f) in sub-heading No. 8309.90, for the entry in column (4), the entry 15% shall be substituted; (g) in sub-heading Nos. 8310.10, 8310.20, 8310.80, 8310.90, 8312.11, 8312.12, 8312.90, 8313.10, 8314.99 and 8315.00, for the entry in column (4), the entry 20% shall be substituted; (49) in Chapter 84,- (a) in sub-heading Nos. 8401.00, 8402.00, 8403.00, 8404.00, 8405.00, 8406.00, 8410.00, 8411.00, 8412.00 and 8413.00, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading No. 8414.10, for the entry in column (4), the entry 110% plus Rs. 12,000 per compressor shall be substituted; (c) in sub-heading No. 8415.00, for the entry in column (4), the entry 110% plus Rs. 15,000 per machine shall be substituted; (d) in sub-heading Nos. 8416.00 and 8417.00, for the entry in column (4), the entry 15% shall be substituted; (e) in sub-heading No. 8419.00, for the entry in column (4), the entry 110% shall be substituted; (f) in sub-heading No. 8420.00, for the entry in column (4), the entry 15% shall be substituted; (g) in heading No. 84.23, in column (3), for the figure and words 5 MILLIGRAM OR BETTER , the figure and words 5 CENTIGRAMS OR BETTER shall be substituted; (h) in sub-heading Nos. 8424.00 and 8425.00, for the entry in column (4), the entry 15% shall be substituted; (i) in sub-heading No. 8427.00, for the entry in column (4), the entry 20% shall be substituted; (j) in sub-heading Nos. 8428.00, 8429.00, 8430.00, 8432.00, 8433.00, 8434.00, 8435.00, 8436.00, 8437.00, 8438.00, 8439.00, 8440.00, 8441.00, 8442.00, 8443.00, 8444.00, 8445.00, 8446.00, 8447.00, 8448.00 and 8449.00, for the entry in column (4), the entry 15% shall be substituted; (k) in sub-heading No. 8450.00, for the entry in column (4), the entry 30% shall be substituted; (l) in sub-heading Nos. 8451.00, 8453.00, 8454.00, 8455.00, 8436.00, 8457.00, 8458.00, 8459.00, 8460.00, 8461.00, 8462.00, 8463.00, 8464.00, 8465.00 and 8466.00, for the entry in column (4), the entry 15% shall be substituted; (m) in sub-heading No. 8467.00, for the entry in column (4), the entry 20% shall be substituted; (n) in sub-heading No. 8468.00, for the entry in column (4), the entry 15% shall be substituted; (o) in sub-heading No. 8469.00, for the entry in column (4), the entry 20% plus Rs. 5,000 per machine shall be substituted; (p) in sub-heading No. 8473.00, for the entry in column (4), the entry 20% shall be substituted; (g) in sub-heading Nos. 8474.00, 8475.00, 8477.00, 8478.00, 8479.00 and 8480.00, for the entry in column (4), the entry 15% shall be substituted; (r) in sub-heading No. 8482.00, for the entry in column (4), the entry 20% shall be substituted; (s) in sub-heading Nos. 8485.10 and 8485.90, for the entry in column (4), the entry 15% shall be substituted; (50) in Chapter 85,- (a) in sub-heading No. 8502.00, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading No. 8505.00, for the entry in column (4), the entry 20% shall be substituted; (c) in sub-heading No. 8506.00, for the entry in column (4), the entry 30% shall be substituted; (d) in sub-heading No. 8508.00, for the entry in column (4), the entry 20% shall be substituted; (e) in sub-heading Nos. 8509.00 and 8510.00, for the entry in column (4), the entry 30% shall be substituted; (f) in sub-heading Nos. 8513.00, 8514.00 and 8515.00, for the entry in column (4), the entry 15% shall be substituted; (g) in sub-heading No. 8516.00, for the entry in column (4), the entry 30% shall be substituted; (h) in sub-heading No. 8518.00, for the entry in column (4), the entry 25% shall be substituted; (i) in sub-heading Nos. 8526.00, 8529.00, 8530.00, 8531.00 and 8532.00 for the entry in column (4), the entry 15% shall be substituted; (j) in sub-heading No. 8534.00, for the entry in column (4), the entry 15% shall be substituted; (k) in sub-heading Nos. 8537.00, 8538.00, 8540.00, 8541.00, 8542.00 and 8543.00, for the entry in column (4), the entry 15% shall be substituted; (l), in sub-heading No. 8544.00, for the entry in column (4), the entry 30% shall be substituted; (m) in sub-heading No. 8545.00, for the entry in column (4), the entry 20% shall be substituted; (n) in sub-heading Nos. 8546.00, 8547.00 and 8548.00, for the entry column (4), the entry 15% shall be substituted; (51) in Chapter 86, in sub-heading Nos. 8601.00, 8602.00, 8603.00, 8604.00, 8605.00, 8606.00, 8607.00, 8608.00 and 8609.00, for the entry in column (4), the entry 15% shall be substituted; (52) in Chapter 87,- (a) for NOTE 4, the following NOTE shall be substituted, namely:- 4. Heading No. 87.06 shall include chassis, whether or not fitted with a cab. ; (b) in sub-heading No. 8703.00, for the entry in column (4), the entry 35% shall be substituted; (c) in sub-heading No. 8704.00, for the entry in column (4), the entry 25% shall be substituted; (d) in sub-heading No. 8705.00, for the entry in column (4), the entry 25% shall be substituted; (e) in sub-heading No. 8706.30, for the entry in column (4), the entry 95% shall be substituted; (f) in sub-heading Nos. 8706.40 and 8706.50, for the entry in column (4), the entry 25% shall be substituted; (g) in heading No. 87.07, in column (3), for the figures 87.05 , the figures 87.06 shall be substituted; (h) in sub-heading Nos. 8709.00 and 8710.00, for the entry in column (4), the entry 20% shall be substituted; (i) in sub-heading No. 8711.00, for the entry in column (4), the entry 25% shall be substituted; (j) in sub-heading No. 8714.00, for the entry in column (4), the entry 20% shall be substituted; (k) in sub-heading No. 8715.00, for the entry in column (4), the entry 15% shall be substituted; (l) in sub-heading No. 8716.00, for the entry in column (4), the entry 15% shall be substituted; (53) in Chapter 88, in sub-heading Nos. 8801.00, 8802.00, 3808.00, 8804.00 and 8805.00, for the entry in column (4), the entry 15 shall be substituted; (54) in Chapter 89, in sub-heading Nos. 8901.00, 8902.00, 8903.00, 8904.00, 8905.00, 8906.00 and 8907.00, for the entry in column (4), the entry 15% shall be substituted; (55) in Chapter 90,- (a) in sub-heading Nos. 9001.00, 9002.00, 9003.90 and 9005.00, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading No. 9007.00, for the entry in column (4), the entry 40% shall be substituted; (c) in sub-heading Nos. 9008.00, 9010.00, 9011.00, 9012.00, 9013.00, 9014.00 and 9015.00, for the entry in column (4), the entry 15% shall be substituted; (d) in sub-heading Nos. 9017.00 and 9018.00, for the entry in column (4), the entry 15% shall be substituted; (e) in sub-heading No. 9019.00, for the entry in column (4), the entry 30% shall be substituted; (f) in sub-heading Nos. 9020.00, 9021.00, 9022.00, 9023.00, 9024.00, 9025.00, 9026.00, 9027.00, 9028.00, 9029.00, 9030.00 and 9031.00, for the entry in column (4), the entry 15% shall be substituted; (g) in sub-heading No. 9032.12, for the entry in column (4), the entry 15% shall be substituted; (h) in sub-heading No. 9033.00, for the entry in column (4), the entry 15% shall be substituted; (56) in Chapter 91, in sub-heading Nos. 9101.00, 9102.00, 9103.00, 9104.00, 9105.00, 9107.00, 9108.00, 9109.00, 9110.00, 9111.00, 9112.00, 9113.00 and 9114.00, for the entry in column (4), the entry 15% shall be substituted; (57) in Chapter 92, in sub-heading Nos. 9201.00, 9202.00, 9203.00, 9204.00, 9205.00, 9206.00, 9207.00, 9208.00 and 9209.00, for the entry in column (4), the entry 15% shall be substituted; (58) in Chapter 93, in sub-heading Nos. 9302.00, 9303.00, 9304.00, 9305.00, 9306.00 and 9307.00, for the entry in column (4), the entry 15% shall be substituted; (59) in Chapter 94, in sub-heading No. 9406.00, for the entry in column (4), the entry 15% shall be substituted; (60) in Chapter 95, in sub-heading Nos. 9501.00 9502.00, 9503.00, 9505.00, 9506.00, 9507.00 and 9508.00, for the entry in column (4), the entry 15% shall be substituted; (61) in Chapter 96,- (a) in sub-heading Nos. 9601.00, 9602.00, 9603.00, 9604.00, 9605.90, 9606.00, 9608.00, 9609.00 and 9611.00, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading No. 9612.00, for the entry in column (4), the entry 25% shall be substituted; (c) in sub-heading No. 9613.10, for the entry in column (4), the entry Rs. 4 per lighter shall be substituted: (d) in sub-heading Nos. 9613.90, 9614.00, 9615.00, 9616.00 and 9618.00, for the entry in column (4), the entry 15% shall be substituted. PART II Heading No. Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 11, for heading No. 11.01, the following heading shall be substituted, namely: 11.01 PRODUCTS OF THE MILLING INDUSTRY, INCLUDING FLOURS, GROATS, MEAL AND GRAINS OF CEREALS, AND FLOUR, MEAL OR FLAKES OF VEGETABLES -Put up in unit containers and ordinarily intended for sale: 1101.11 --Grains, hulled, rolled, flaked, pearled, sliced or kibbled, of barley or oats 15% 1101.19 --Other 15% 1101.90 -- Other Nil ; (2) in Chapter 17, for sub-heading No. 1703.10, the following sub-heading shall be substituted, namely:- 1703.10 -Molasses produced in the manufacture of sugar by the vacuum pan process Rs. 500 per tonne ; (3) in Chapter 22,- (a) for heading No. 22.01, the following heading shall be substituted, namely : 22.01 NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT FLAVOURED; ICE - Aerated waters, not containing added sugar or other sweetening matter, not flavoured: 2201.11 --For each glass bottle containing 200 millilitres or less 10 paise 2201.12 -- For each glass bottle containing more than 200 millilitres 10 paise plus 5 Paise for every 100 millilitres or fraction thereof in excess of 200 millilitres 2201.19 --Other 40% 2201.90 -Other 12% ; (b) in heading No. 22.02, after sub-heading No. 2202.14, the following sub-heading shall be inserted, namely:- 2202.19 --Other 60% (c) after heading No. 22.03, the following heading shall be inserted namely :- 22.04 2204.00 ETHYL ALCOHOL, OF ANY GRADE (INCLUDING SUCH ALCOHOL WHEN DENATURED OR OTHERWISE TREATED), WHI EITHER BY ITSELF OR IN ADMIXTURE WITH ANY OTHER SUBSTANCE, IS SUITABLE FOR BEING USED AS FUEL FOR SPARK-IGNITION ENGINES. Rs. 2,253.88 per kilolitre at 15 C ; (4) in Chapter 24, for sub-heading No. 2404.32, the following sub-heading shall be substituted, namely:- 2404.39 --Other Rs. 2.85 per thousand ; (5) in Chapter 25, after sub-heading No. 2504.39, the following sub-heading shall be inserted, namely ; 2504.90 -Other 12% ; (6) in Chapter 27, for heading No. 27.07, the following heading shall be substituted, namely:- 27.07 OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS 2707.10 - Benzole Rs. 2750 Per kilolitre at 15 C 2707.20 - Toluole Rs. 2750 Per kilolitre at 15 C 2707.30 - Xylole Rs. 2750 Per kilolitre at 15 C 2707.40 - Naphthalene 12% 2707.50 - Phenols 15% 2707.60 - Creosote oils Rs. 200 Per kilolitre at 15 C 2707.90 - Other Rs. 2750 Per kilolitre at 15 C (7) in Chapter 28, for sub-heading No. 2804.30, the following sub-heading shall be substituted, namely:- 2804.30 -Zinc oxide 10% ; (8) in Chapter 32, for heading No. 32.04, the following heading shall be substituted, namely:- 32.04 SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS BASED - ON SYNTHETIC ORGANIC COLOURING MATTER AS SPECIFIED IN NOTE 2 TO THIS CHAPTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED -Pigments and preparations based thereon: 3204.11 -- In unformulated or unstandardised] or unprepared forms, not ready for use 60% 3204.19 -- Other 60% -Synthetic organic dyes and preparations based thereon: 3204.21 -- In unformulated or unstandardised or unprepared forms, not ready for use 60% 3204.29 -- Other 60% 3204.30 - Synthetic organic products of a kind used as fluorescent brightening agents or as luminophores 35% 3204.90 - Other 95% ; (9) in Chapter 33, in heading No. 33.02, for sub-heading Nos. 3202.10 and 3202.90, the following sub-headings shall be substituted, namely:- 3302.10 - Of a kind used in the food or beverage industry 20% 3302.90 - Other 20% ; (10) in Chapter 39,- (a) for sub-heading No. 3909.70, the following sub-heading shall be substituted, namely:- 3909.60 - Polyurethanes 75% ; (b) for heading No. 39.23, the following heading shall be substituted, namely:- 39.22 OTHER ARTICLES OF PLASTICS AND ARTICLES OF MATERIALS OF HEADING NOS. 89.01 TO 99.14 3922.10 -Articles of polyurethane foam 75% 3922.90 -Other 30% ; (11) in Chapter 40, (a) for heading No. 40.01, the following heading shall be substituted, namely:- 40.01 4001.00 NATURAL RUBBER, BALATA, GUTTA PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIPS 15% ; (b) for sub-heading No. 4009.93, the following sub-heading shall be substituted, namely :- 4009.92 --Designed to perform the function of conveying air, gas or liquid 30% ; (12) in Chapter 48, (a) for sub-heading No. 4805.90, the following sub-heading shall be substituted, namely:- 4805.90 -Other 10% plus Rs. 1.550 per tonne (b) for sub-heading No. 4818.12, the following sub-heading shall be substituted, namely:- 4818.12 --Printed cartons, boxes, containers and cases, made wholly out of paper or paper-board of heading No. or sub-heading No. 48.04, 4805.11, 4805.19, 4807.91, 4807.92, 48.08 or 4811.10, as the case may be 35% ; (13) in Chapter 52,- (a) for sub-heading No. 5209.12, the following sub-headings shall be substituted, Namely:- 5209.12 --Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre Rs. 1.60 per square metre 5209.13 --Of value exceeding rupees fifty per square metre Rs. 1.60 per square metre (b) for sub-heading No. 5209.23, the following sub-headings shall be substituted, namely:- 5209.22 -Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre 8% plus Rs. 1.60 per square metre 5209.23 -Of value exceeding rupees fifty per square metre 8% plus Rs. 1.60 per square metre (c) for sub-heading No. 5210.20, the following sub-headings shall be substituted, namely:- 5210.20 --Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre 4% plus Rs. 1.60 per square metre 5210.30 -Of value exceeding rupees fifty per square metre 4% plus Rs. 1.60 per square metre ; (d) for heading No. 52.11, the following heading shall be substituted, namely:- 52.11 COTTON FABRICS,― (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER PROOFING, SHRINK-PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE, AND (d) OF VALUE EXCEEDING RUPEES TWENTY-FIVE PER SQUARE METRE 5211.10 -Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre 8% plus Rs. 1.60 per square metre 5211.20 -Of value exceeding rupees fifty per square metre 8% plus R.1.60 per square metre (14) in Chapter 58, after sub-heading No. 5303.39, the following sub-heading shall be inserted, namely :- 5303.90 -Other Nil ; (15) In Chapter 54.- (a) for heading No. 54.01, the following heading shall be substituted, namely:- 54.01 WASTE 5401.10 -Of synthetic filaments Rs. 9 per kilogram or 50% whichever is less 5401.20 -Of artificial filaments Re. 1 per kilogram 5401.90 -Other Rs. 9 per kilogram or 50% whichever is less (b) for sub-heading Nos. 5404. 26 and 5404.27, the following sub-headings shall be substituted, namely:- 5404.96 --350 deniers and above but not above 1100 deniers Rs. 4.18 per kilogram 5404.97 Above 1100 deniers Rs. 279 per kilogram , (c) for sub-heading No. 5409.60, the following sub-headings shall be substituted, namely:- 5409.60 -Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre Nil 5409.70 Of value exceeding rupees fifty per square metre Nil; (d) for sub-heading No. 5412.20, the following sub-headings shall be substituted, namely:- 5412.20 - Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre Nil; 5412.30 - Of value exceeding rupees fifty per square metre Nil; (16) in Chapter 55,- (a) for sub-heading No. 5508.60, the following sub-headings shall be substituted, namely:- Of value exceeding rupees twenty-five, but not exceeding rupees fifty; per square metre: 5508.61 -- Containing polyester fibre Nil 5508.69 -- Other Nil - Of value exceeding rupees fifty per square metre : 5508.71 -- Containing polyester fibre Nil 5508.79 -- Other Nil (b) for sub-heading No. 5511.12, the following sub-headings shall be substituted, namely:- 5511.12 -- Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre Nil 5511.13 -- Of value exceeding rupees fifty per square metre Nil (c) for sub-heading Nos. 5511.28 and 5511.29, the following sub-headings shall be substituted, namely:- 5511.27 Other fabrics of value not exceeding rupees twenty-five per square metre Nil 5511.28 Other fabrics of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre Nil 5511.29 Other fabrics of value exceeding rupees fifty per square metre Nil ; (d) for sub-heading No. 5512.12, the following sub-headings shall be substituted, namely:― 5512.12 -- Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre Nil 5512.13 -- Of value exceeding rupees fifty per square metre Nil ; (e) for sub-heading Nos. 5512.28 and 5512.29, the following sub-headings shall be substituted, namely:- 5512.27 -- Other fabrics of value not exceeding rupees twenty-five per square metre Nil 5512.28 Other fabrics of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre Nil 5512.29 --Other fabrics of value exceeding rupees fifty per square metre Nil ; (17) in Chapter 69, for sub-heading No. 6904.90, the following sub-heading shall be substituted, namely:- 6904.20 - Of stoneware 30% ; (18) in Chapter 70, (a) for sub-heading No. 7002.90, the following sub-heading shall be substituted, namely:- 7002.20 - Not tinted Rs. 3.50 per millimetre thickness or part thereof per square metre ; (b) for sub-heading No. 7004.90, the following sub-heading shall be substituted, namely:- 7004.20 - Laminated safety glass 50% ; (c) for sub-heading No. 7010.90, the following sub-heading shall be substituted, namely:- 7010.20 - Glass chimneys 10% ; (d) for heading No. 70.14, the following heading shall be substituted, namely:- 70.14 7014.00 GLASS FIBRES (INCLUDING GLASS WOOL AND GLASS FILAMENTS) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, WOVEN FABRICS), WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS OR VARNISH 30% ; (19) in Chapter 72, (a) for heading No. 72.13, the following heading shall be substituted, namely :- 72.13 IRON OR STEEL WIRE, WHETHER OR NOT COATED BUT NOT INSULATED 7213.10 -Electric resistance wire (including electric resistance heating wire) 10% 7213.90 -Other Rs. 365 per tonne ; (b) after heading No. 72.14, the following heading shall be inserted, namely:― 72.15 7215.00 GOODS AND MATERIALS OF HEADING NOS. 72.03, 72.06, 72.07, 72.08, 72.09, 72.10, 72.11, 72.10 AND 72.13 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES Rs. 1,800 per tonne (20) in Chapter 73,- (a) for sub-heading No. 7302.20, the following sub-heading shall be substituted, namely:- 7302.90 -Other 15% ; (b) after heading No. 73.08, the following heading shall be inserted, namely:- 73.09 7309.00 GOODS AND MATERIALS OF HEADING NOS. 73.09, 73.04, 73.05, 73.06, 73.07 AND 73.08 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES Rs. 1,800 per tonne (21) in Chapter 74,- (a) for heading No. 74.05, the following heading shall be substituted, namely : 74.05 COPPER WIRE 7405.10 - Electric Wire 20% 7405.90 - Other Nil ; (b) for heading No. 74.12, the following headings shall be substituted, namely :- 74.12 7412.00 STRANDED WIRES, CABLES, PLAITED BANDS AND THE LIKE OF COPPER, NOT ELECTRICALLY INSULATED 20% 74.13 OTHER ARTICLES OF COPPER 7413.10 - Nails, tacks, drawing pins, staples (other than those of heading No. 83.05) and similar goods, of copper, or of iron or steel with heads of copper; rivets, cotters, cotter-pins, washers (including spring washers) and similar articles of copper 15% 7413.20 Copper springs; chain and parts thereof 15% 7413.30 - Cooking or heating apparatus of a kind used for domestic purposes (other than pressure cookers), non-electric, and parts thereof, of copper 15% 7413.90 - Other 15% ; (22) in Chapter 76, for heading No. 76.12, the following headings shall be substituted, namely:- 76.12 7612.00 STRANDED WIRES, CABLES, PLAITED BANDS AND THE LIKE OF ALUMINIUM, NOT ELECTRICALLY INSULATED 20% 76.13 OTHER ARTICLES OF ALUMINIUM 7613.10 - Utensils made of aluminium Nil 7613.20 - Nails, tacks, staples (other than those of heading No. 83.05), rivets, cotters, cotter-pins, washers and similar articles 20% 7613.30 - Sanitaryware and parts thereof 20% 7613.90 - Other 20% ; (23) In Chapter 84,- (a) for sub-heading No. 8414.90, the following sub-headings shall be substituted, namely:- -Parts and accessories: 8414.91 -- of goods covered by sub-heading No. 8414.10 110% 8414.99 -- Other 15% ; (b) for heading No. 84.22, the following heading shall be substituted, namely:- 84.22 DISH WASHING MACHINES; MACHINERY FOR CLEANING OR DRYING BOTTLES AND OTHER CONTAINERS; MACHINERY FOR FILLING, CLOSING, SEALING, CAPSULING OR LABELLING BOTTLES, CANS, BOXES, BAGS OR OTHER CONTAINERS; OTHER PACKING OR WRAPPING MACHINERY; MACHINERY FOR AERATING BEVERAGES 8422.10 - Dish washing machines 30% 8422.90 - Other 20% ; (c) for heading No. 84.76, the following heading shall be substituted, namely: 84.76 AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE POSTAGE STAMP, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY-CHANGING MACHINES - Machines: 8476.11 -- Incorporating refrigerating devices 110% 8476.19 -- Other 20% - Parts: 8476.91 -- Parts of machines of sub-heading No. 8476.11 110% 8476.99 -- Other 20% (d) for sub-heading No. 8481.90, the following sub-heading shall be substituted, namely:- 8481.90 - Other 15% - Parts: 8481.91 -- Of goods covered by sub-heading No. 8481.10 110% 8481.99 -- Other 15% (24) in Chapter 90,- (a) for heading No. 90.16, the following heading shall be substituted, namely:- 90.16 BALANCES OF A SENSITIVITY OF 5 CENTIGRAMS OR BETTER 9016.10 - Balances 15% 9016.90 - Parts 15% (b) for sub-heading Nos. 9032.20 and 9032.90, the following sub-headings shall be substituted, namely:- 9032.80 - Other instruments and apparatus 15% - Parts and accessories: 9032.91 - Of goods covered by sub-beading No. 9032.11 110% 9032.99 -- Other 15%''