SCH-04 - Fourth Schedule - Finance Act, 1986

Extract

THE FOURTH SCHEDULE (See section 55) PART I In the First Schedule to the Additional Duties of Excise Act,- (1) in heading No. 17.01, after sub-heading No. 1701.20, in column (3), for the entry -Cane sugar, other than khandsari sugar: , the entry -Sugar, other than khandsari sugar: shall be substituted; (2) in heading No. 24.02, after sub-heading No. 2402.10, 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; (3) in sub-heading Nos. 5206.31, 5206.32, 5206.33, 5206.34, 5206.35, 5206.36, 5206.37, 5206-38, 5206.39 and 5206.90, for the entry in column (4); the entry 10% plus Rs. 5 per square metre shall be substituted; (4) 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; (5) in sub-heading Nos. 5209.11, 5209.21 and 5210.10, for the entry in column (4), the entry 10% plus Rs. 5 per square metre shall be substituted; (6) in sub-heading Nos. 5409.10, 5409.20, 5409.30, 5409.40, 5409.50 and 5412.10, for the entry in column (4), the entry 10% plus Rs. 5 per square metre shall be substituted; (7) in sub-heading Nos, 5508.10, 5508.20, 5508.30, 5508.40, 5508.50, and 5511.11, for the entry column (4), the entry 10% plus Rs. 5 per square metre shall be substituted; (8) in heading No. 55.12, in column (3), for the words, brackets and figures CONTAINING (1) COTTON, (ii) POLYESTER STAPLE FIBRE, AND ( ) RAMIE 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; (9) in sub-heading No. 5512.11, for the entry in column (4), the entry 10% plus Rs. 5 per square metre shall be substituted; (10) in sub-heading No. 5903.19, in column (4), for the figure and abbreviation 5% , the figures, abbreviations and words 5% plus Rs. 2 per square metre shall be substituted; (11) in sub-heading No. 5903.29, in column (4), for the figure and abbreviation 5% , the figures, abbreviations and words 5% plus Rs. 2.50 per square metre shall be substituted. PART II Heading No. Sub-heading No. Description of goods Rate of additional duty (1) (2) (3) (4) In the First Schedule to the Additional Duties of Excise Act,- (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 10% plus Rs. 5 per square metre. 5209.13 -- Of value exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre ; (b) for sub-heading No. 5209.22. the following sub-headings shall be substituted, namely:- 5209.22 -- Of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre 10% plus Rs. 5 per square metre 5209.23 Of value exceeding rupees fifty per square metre 10% plus Rs. 5 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 10% plus Rs. 5 per square metre 5210.30 -- Of value exceeding rupees fifty per square metre 10% plus Rs. 5 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 10% plus Rs. 5 per square metre 5211.20 - Of value exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre ; (e) 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 10% plus Rs. 5 per square metre 5409.70 - Of value exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre (f) 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 10% plus Rs. 5 per square metre 5412.30 - Of value exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre (g) 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 10% plus Rs. 5 per square metre 5508.69 -- Other 10% plus Rs. 5 per square metre - Of value exceeding rupees fifty per square metre : 5508.71 -- Containing polyester fibre 10% plus Rs. 5 per square metre 5508.79 -- Other 10% plus Rs. 5 per square metre ; (h) 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 10% plus Rs. 5 per square metre 5511.13 -- Of value exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre ; (i) 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 10% plus Rs. 5 per square metre 5511.28 -- Other fabrics of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre 10% plus Rs. 5 per square metre 5511.29 -- Other fabrics of value exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre ; (j) 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 10% plus Rs. 5 per square metre 5512.13 -- Of value exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre ; (k) for sub-heading Nos. 5312.28 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 10% plus Rs. 5 per square metre 5512.28 -- Other fabrics of value exceeding rupees twenty-five, but not exceeding rupees fifty, per square metre 10% plus Rs. 5 per square metre 5512.29 -- Other fabrics of value exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre ;

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