SCH-03 - Third Schedule - Finance Act, 1987

THE THIRD SCHEDULE (See section 95) PART I In the Schedule to the Central Excise Tariff Act, (1) in Chapter 4, in sub-heading No. 0403.10, for the entry in column (4), the entry 20% shall be substituted; (2) in Chapter 9, in sub-heading No. 0903.10, for the entry in column (4), the entry 15% shall be substituted; (3) in Chapter 15, in sub-heading No. 1504.00, for the entry in column (4), the entry Rs. 1,900 per tonne shall be substituted; (4) in Chapter 19,- (a) in sub-heading Nos. 1901.19 and 1901.90, for the entry in column (4), the entry 20% shall be substituted; (b) in sub-heading No. 1903.10, for the entry in column (4), the entry 15% shall be substituted; (c) in sub-heading No. 1904.10, for the entry in column (3), the entry -Put up in unit containers and ordinarily intended for sale shall be substituted; (5) in Chapter 21, in sub-heading No. 2106.11, for the entry in column (4), the entry 25% plus Rs. 20 per kilogram shall be substituted; (6) in Chapter 22,- (a) in sub-heading No. 2201.11, for the entry in column (4), the entry 25 paise shall be substituted; (b) in sub-heading No. 2201.12, in column (4), for the figures and word 10 paise , the figures and word 25 paise shall be substituted; (c) in sub-heading No. 2201.19, for the entry in column (4), the entry 60% shall be substituted; (d) in sub-heading No. 2201.90, for the entry in column (4), the entry 15% shall be substituted; (e) in sub-heading No. 2202.11, for the entry in column (4), the entry 50 paise shall be substituted; (f) in sub-heading No. 2202.12, for the entry in column (4), the entry 55 paise shall be substituted; (g) in sub-heading No. 2202.13, for the entry in column (4), the entry 65 paise shall be substituted; (h) in sub-heading No. 2202.14, in column (4), for the figures and word 45 paise , the figures and word 65 paise shall be substituted; (i) in sub-heading No. 2202.19, for the entry in column (4), the entry 75% shall be substituted; (7) in Chapter 24,- (a) after NOTE 3, the following NOTE shall be inserted, namely: 4. In this Chapter, the expression cut-tobacco means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine-rolled cigarettes. ; (b) in heading No. 24.04, in column (3), for the words -Smoking mixtures for pipes and cigarettes , the words -Smoking mixtures for pipes and cigarettes; cut-tobacco shall be substituted; (8) in Chapter 28, in sub-heading No. 2817.10, for the entry in column (4), the entry 15% shall be substituted; (9) in Chapter 34, in sub-heading Nos. 3401.20 and 3402.90, for the entry in column (4), the entry 25% shall be substituted} (10) in Chapter 35, in sub-heading No. 3506.00, for the entry in column (4), the entry 40% shall be substituted; (11) in Chapter 39, in sub-heading No. 3907.80, in column (3), for the word Polybutyl , the word Polybutylene shall be substituted; (12) in Chapter 40, (a) in sub-heading Nos. 4006.10 and 4008.21, for the entry in column (4), the entry Rs. 12 per kilogram shall be substituted; (b) in sub-heading No. 4010.90, for the entry in column (4), the entry 35% shall be substituted; (13) in Chapter 42, in sub-heading No. 4201.10, for the entry in column (4), the entry 35% shall be substituted; (14) in Chapter 44,- (a) in sub-heading Nos. 4406.10, 4406.20, 4406.90, 4407.10 and 4407.90, for the entry in column (4), the entry 20% shall be substituted; (b) in sub-heading Nos. 4408.10 and 4408.20, for the entry in column (4), the entry 30% shall be substituted; (15) in Chapter 45, in sub-heading No. 4501.00, for the entry in column (4), the entry 15% shall be substituted; (16) in Chapter 48,- (a) in sub-heading No. 4802.20, in column (4), for the abbreviation and figures Rs. 575 , the abbreviation and figures Rs. 600 shall be substituted; (b) in sub-heading No. 4802.91, in column (4), for the abbreviation and figures Rs. 1,700 , the abbreviation and figures Rs. 1,800 shall be substituted; (c) in sub-heading No. 4802.99, in column (4), for the abbreviation and figures Rs. 1,300 , the abbreviation and figures Rs. 1,400 shall be substituted; (d) in sub-heading No. 4803.00, in column (4), for the abbreviation and figures Rs. 1,430 , the abbreviation and figures Rs. 1,550 shall be substituted; (e) in sub-heading Nos. 4804.19, 4804.29 and 4804 30, in column (4), for the abbreviation and figures Rs. 1,700 , the abbreviation and figures Rs. 1,800 shall be substituted; (f) in sub-heading No. 4805.30, in column (4), for the abbreviation and figures Rs. 2,000 , the abbreviation and figures Rs. 2,150 shall be substituted; (g) in sub-heading No. 4805.90, in column (4), for the abbreviation and figures Rs. 1,550 , the abbreviation and figures Rs. 1,600 shall be substituted; (h) in sub-heading Nos. 4806.10 and 4806.20, in column (4), for the abbreviation and figures Rs. 2,200 , the abbreviation and figures Rs. 2,300 shall be substituted; (i) in sub-heading No. 4806.90, in column (4), for the abbreviation and figures Rs. 1,930 , the abbreviation and figures Rs. 2,000 shall be substituted; (j) in sub-heading Nos. 4807.10 and 4807.99, in column (4), for the abbreviation and figures Rs. 1,550 , the abbreviation and figures Rs. 1,600 shall be substituted; (k) in sub-heading Nos. 4808.10 and 4808.90, in column (4), for the abbreviation and figures Rs. 1,550 , the abbreviation and figures Rs. 1,600 shall be substituted; (l) in sub-heading Nos. 4809.10, 4809.20 and 4809.90, for the entry in column (4), the entry 40% shall be substituted; (m) in sub-heading No. 4810.10, in column (4), for the abbreviation and figures Rs. 1,700 , the abbreviation and figures Rs. 1,800 shall be substituted; (n) in sub-heading No. 4810.20, in column (4), for the abbreviation and figures Rs. 2,200 , the abbreviation and figures Rs. 2,300 shall be substituted; (o) in sub-heading No. 4810.90, in column (4), for the abbreviation and figures Rs. 1,930 , the abbreviation and figures Rs. 2,000 shall be substituted; (p) in sub-heading Nos. 4811.10 and 4811.20, in column (4), for the abbreviation and figures Rs. 1,550 , the abbreviation and figures Rs. 1,600 shall be substituted; (q) in sub-heading No. 4811.31, for the entry in column (4), the entry 10% plus Rs. 1,600 per tonne shall be substituted; (r) in sub-heading Nos. 4811.39 and 4811.40, in column (4), for the abbreviation and figures Rs. 2,200 , the abbreviation and figures Rs. 2,300 shall be substituted; (s) in sub-heading No. 4811.90, in column (4), for the abbreviation and figures Rs. 1,930 , the abbreviation and figures Rs. 2,000 shall be substituted; (t) in sub-heading No. 4812.00, for the entry in column (4), the entry 15% shall be substituted; (u) in sub-heading No. 4813.00, in column (4), for the abbreviation and figures Rs. 2,200 , the abbreviation and figures Rs. 2,300 shall be substituted; (v) in sub-heading No. 4814.00, in column (4), for the abbreviation and figures Rs. 2,500 , the abbreviation and figures Rs. 2,700 shall be substituted; (w) in sub-heading No. 4815.00, for the entry in column (4), the entry 15% shall be substituted; (x) in sub-heading No. 4816.00, for the entry in column (4), the entry 40% shall be substituted; (y) in sub-heading Nos. 4817.10, 4817.20 and 4817.90, in column (4), for the abbreviation and figures Rs. 1,550 , the abbreviation and figures Rs. 1,600 shall be substituted; (17) in Chapter 49, in heading No. 49.01, in column (3), for the words PRODUCTS OF THE PAPER PRINTING INDUSTRY , the words PRODUCTS OF THE PRINTING INDUSTRY shall be substituted; (18) in Chapter 52,-- (a) in sub-heading Nos. 5206.20 and 5207.20, in column (4), for the words, abbreviation and figures sub-heading Nos. 5206.31 to 5206.39 and 5206.90 , the words, abbreviation and figures sub-heading Nos. 5206.31 to 5206.36 and 5206.91 to 5206.94 shall be substituted; (b) in sub-heading Nos. 5207.90 and 5208.19, for the entry in column (4), the entry Fifty per cent. of the duty leviable under sub-heading Nos. 5206.31 to 5206.36 and 5206.91 to 5206.94, as the case may be, depending upon the average count of yarn in the fabric and the value per square metre of the fabric shall be substituted; (c) in sub-heading Nos. 5208.22 and 5208.29, in column (4), for the words, abbreviation and figures sub-heading Nos. 5206.31 to 5206.39 and 5206.90 , the words, abbreviation and figures sub-heading Nos. 5206.31 to 5206.36 and 5206.91 to 5206.94 shall be substituted; (d) in sub-heading Nos. 5211.10 and 5211.20, for the entry in column (4), the entry Nil shall be substituted; (19) in Chapter 54,- (a) in sub-heading No. 5404.91, for the entry in column (4), the entry Rs. 21.12 per kilogram shall be substituted; (b) in sub-heading No. 5404.92, for the entry in column (4), the entry Rs. 13.77 per kilogram shall be substituted; (c) in sub-heading No. 5404.93, for the entry in column (4), the entry Rs. 9.86 per kilogram shall be substituted; (d) in sub-heading No. 5404.94, for the entry in column (4), the entry Rs. 8.18 per kilogram shall be substituted; (e) in sub-heading No. 5404.95, for the entry in column (4), the entry Rs. 6.95 per kilogram shall be substituted; (f) in sub-heading No. 5404.96, for the entry in column (4), the entry Rs. 4.71 per kilogram shall be substituted; (g) in sub-heading No. 5404.97, for the entry in column (4), the entry Rs. 3.08 per kilogram shall be substituted; (h) in sub-heading No. 5409.10, for the entry in column (3), the entry -Of value not exceeding rupees ten per square metre shall be substituted; (i) in sub-heading No. 5409.20, for the entry in column (3), the entry -Of value exceeding rupees ten but not exceeding rupees twenty per square metre shall be substituted; (j) in sub-heading No. 5409.30, for the entry in column (3), the entry -Of value exceeding rupees twenty but not exceeding rupees twenty-five per square metre shall be substituted ; (k) in sub-heading No. 5409.40, for the entry in column (3), the entry -Of value exceeding rupees twenty-five but not exceeding rupees fifty per square metre shall be substituted; (l) in sub-heading No. 5409.50, for the entry in column (3), the entry -Of value exceeding rupees fifty but not exceeding rupees one hundred per square metre shall be substituted; (m) in sub-heading No. 5409.60, for the entry in column (3), the entry -Of value exceeding rupees one hundred per square metre shall be substituted; (n) sub-heading No. 5409.70 and the entries relating thereto shall be omitted; (20) in Chapter 55,- (a) sub-heading Nos. 5511.27 and 5511.28 shall be renumbered as sub-heading Nos. 5511.26 and 5511.27 respectively; (b) sub-heading Nos. 5512.27 and 5512.28 shall be renumbered sub-heading Nos. 5512.26 and 5512.27 respectively; (21) in Chapter 59,- (a) in sub-heading No. 5901.10, for the entry in column (4), the entry 10% shall be substituted; (b) in sub-heading Nos. 5902.10, 5902.20 and 5902.30, for the entry in column (4), the entry Rs. 10 per kilogram shall be substituted; (c) in sub-heading No. 5903.11, for the entry in column (4), the entry 30% plus the duty for the time being leviable on base fabrics, if not already paid shall be substituted; (d) in sub-heading No. 5903.19, in column (4), for the abbreviation and figure Rs. 6 , the abbreviation and figure Rs. 7 shall be substituted ; (e) in sub-heading No. 5903.21, for the entry in column (4), the entry 30% plus the duty for the time being leviable on base fabrics, if not already paid shall be substituted; (f) in sub-heading No. 5903.29, in column (4), for the abbreviation and figures Rs. 7.50 , the abbreviation and figures Rs 8.50 shall be substituted; (g) in sub-heading No. 5903.91, for the entry in column (4), the entry 30% plus the duty for the time being leviable on base fabrics, if not already paid shall be substituted; (h) in sub-heading No. 5903.99, in column (4), for the abbreviation and figure Rs. 8 , the abbreviation and figure Rs. 9 shall be substituted; (i) in sub-heading Nos. 5905.10 and 5905.20, for the entry in column (4), the entry 10% shall be substituted; (j) in sub-heading No. 5908.00, for the entry in column (4), the entry 30% shall be substituted; (22) in Chapter 64,- (a) in sub-heading No. 6401.11, for the entry in column (4), the entry 20% shall be substituted; (b) in sub-heading No. 6401.91, for the entry in column (4), the entry 20% shall be substituted; (c) in sub-heading No. 6402.00, for the entry in column (4), the entry 15% shall be substituted; (23) in Chapter 68,- (a) in sub-heading No. 6801.10, for the entry in column (4), the entry 20% shall be substituted; (b) in sub-heading No. 6802.00, for the entry in column (4), the entry 20% shall be substituted; (c) in sub-heading Nos. 6804.10, 6804.20, 6804.30 and 6804.90, for the entry in column (4), the entry 25% shall be substituted; (d) in sub-heading No. 6805.10, for the entry in column (4), the entry 25% shall be substituted; (e) in sub-heading No. 6806.10, for the entry in column (4), the entry 25% shall be substituted; (f) in sub-heading No. 6806.90, for the entry in column (4), the entry 20% shall be substituted; (g) in sub-heading No. 6807.00, for the entry in column (4), the entry 20% shall be substituted; (24) in Chapter 69,- (a) in sub-heading Nos. 6901.00, 6902.10, 6902.90, 6903.10, 6903.90 and 6904.10, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading No. 6908.10, for the entry in column (4), the entry 40% shall be substituted; (c) in sub-heading No. 6909.10, for the entry in column (4), the entry 20% shall be substituted; (d) in sub-heading No. 6909.20, for the entry in column (4), the entry 40% shall be substituted; (25) in Chapter 70,- (a) in sub-heading No. 7002.10, in column (4), for the abbreviation and figures Rs. 3.75 , the abbreviation and figures Rs. 10 shall be substituted; (b) in sub-heading No. 7002.20, in column (4), for the abbreviation and figures Rs. 3.50 , the abbreviation and figures Rs. 10 shall be substituted; (c) in sub-heading No. 7003.00, in column (4), for the abbreviation and figures Rs. 3.75 , the abbreviation and figures Rs. 10 shall be substituted; (d) in sub-beading No. 7004.10, for the entry in column (4), the entry 40% plus Rs. 50 per millimetre thickness or part thereof per square metre shall be substituted; (e) in sub-heading No. 7004.20, for the entry in column (4), the entry 50% plus Rs. 50 per millimetre thickness or part thereof per square metre shall be substituted; (f) in sub-heading No. 7006.90, for the entry in column (4), the entry, 40% plus Rs. 15 per millimetre thickness or part thereof per square metre shall be substituted; (26) in Chapter 74, in sub-heading No. 7405.90, for the entry in column (4), the entry 20% shall be substituted; (27) in Chapter 83, in sub-heading No. 8312.12, for the entry in column (4), the entry 20% plus Rs. 100 per container shall be substituted; (28) in Chapter 85,- (a) in sub-heading No. 8501.00, for the entry in column (4), the entry 25% shall be substituted; (b) in sub-heading No. 8506.00, for the entry in column (4), the entry 35% shall be substituted; (c) in sub-heading No. 8539.00, for the entry in column (4), the entry 35% plus Rs. 10 per lamp 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 19, for sub-heading Nos. 1902.10, 1902.20 and 1902.90, the following sub-headings shall be substituted, namely:- 1902.10 -Put up in unit containers and ordinarily intended for sale 15% 1902.90 -Other Nil ; (2) in Chapter 24, (a) after sub-heading No. 2404.12, the following sub-beading shall be inserted, namely:- 2404.13 -Cut-tobacco 10 paise per kilogram (b) for sub-heading Nos. 2404.41 and 2404.42, the following shall be substituted, namely:- Chewing tobacco including preparations commonly known as Khara Masala . Kimam , Dokta , Zarda , Sukha and Surti : 2404.41 -Bearing a brand name 20% ; (c) for sub-heading Nos. 2404.51 and 2404.52, the following sub-heading shall be substituted, namely: 2404.50 -Snuff of tobacco 20% ; (3) in Chapter 28, for heading No. 28.29, the following heading shall be substituted, namely:- 28.29 CHLORATES AND PERCHLORATES; BROMATES AND PERBROMATES; IODATES AND PERIODATES 2829.10 -Potassium Chlorate Rs. 100 per kilogram 2829.90 -Other 15% (4) in Chapter 34, for sub-heading Nos. 3401.11 and 3401.12, the following sub-heading shall be substituted, namely : 3401.10 -Soap in any form 25% ; (5) in Chapter 52,- (a) for sub-heading Nos. 5206.32, 5206.33, 5206.34, 5206.35 and 5206.36, the following sub- headings shall be substituted, namely:- 5206.32 --Of value exceeding rupees five but not exceeding rupees ten per square metre 20 paise per square metre 5206.33 -- Of value exceeding rupees ten but not exceeding rupees fifteen per square metre 50 Paise per square metre 5206.34 -- Of value exceeding rupees fifteen but not exceeding rupees Twenty-five per square metre 80 paise per square metre 5206.35 -- Of value exceeding rupees twenty-five but not exceeding rupees fifty per square metre 8% 5206.36 -- Of value exceeding rupees fifty per square metre 8% ; (b) for sub-heading Nos. 5206.37, 5206.38, 5206.39 and 5206.90 the following sub-headings shall be substituted namely: -- Other fabrics : 5206.91 -- Of value not exceeding rupees fifteen per square metre 50 paise per square metre 5206.92 -- Of value exceeding rupees fifteen but not exceeding rupees twenty-five per square metre 80 paise per square metre 5206.93 -- Of value exceeding rupees twenty-five but not exceeding rupees fifty per square metre 8% 5206.94 -- Of value exceeding rupees fifty per square metre 8% ; (c) for heading No. 52.09 the following heading shall be substituted namely:- 52.09 COTTON FABRICS, (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINKPROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE OR POLYESTER FILAMENT YARN, OR BOTH (BUT NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE OR FILAMENT YARN OR BOTH IS MORE THAN 40% BY WEIGHT OF THE TOTAL FIBRE CONTENT 5209.10 5209.10 - Of value not exceeding rupees twenty-five per square metre Nil 5209.20 -Of value exceeding rupees twenty-five per square metre Nil (d) for sub-heading Nos. 5210.20 and 5210.30, the following sub-heading shall be substituted, namely:- 5210.20 - Of value exceeding rupees twenty-five per square metre Nil ; (6) in Chapter 54, for sub-heading No. 5412.30, the following sub-heading shall be substituted, namely:- 5412.30 - Of value exceeding rupees fifty but not exceeding rupees one hundred per square metre Nil 5412.40 -Of value exceeding rupees one hundred per square metre Nil ; (7) in Chapter 55,- (a) for heading No. 55.08, the following heading shall be substituted namely: 55.08 FABRICS OF MAN-MADE STAPLE FIBRES, EXCLUDING FABRICS COVERED UNDER HEADING NOS. 55.11 AND 55.12,- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINKPROOFING, STENTERING, HEAT-SETTING, CREASE-RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITH THE AID OF POWER OR STEAM 5508.10 - Of value not exceeding rupees ten per square metre Nil 5508.20 - Of value exceeding rupees ten but not exceeding rupees twenty per square metre Nil 5508.30 -Of value exceeding rupees twenty but not exceeding rupees twenty-five per square metre Nil 5508.40 -Of value exceeding rupees twenty-five but not exceeding rupees fifty per square metre Nil 5508.50 -Of value exceeding rupees fifty but not exceeding rupees one hundred per square metre Nil 5508.60 -Of value exceeding rupees one hundred per square metre Nil (b) for sub-heading No. 5511.13, the following sub-heading shall be substituted, namely:- 5511.13 --Of value exceeding rupees fifty but not exceeding rupees one hundred per square metre Nil 5511.14 --Of value exceeding rupees one hundred per square metre Nil (c) for sub-heading No. 5511.29, the following sub-headings shall be substituted, namely:- 5511.28 --Other fabrics of value exceeding rupees fifty but not exceeding rupees one hundred per square metre Nil 5511.29 -- Other fabrics of value exceeding rupees one hundred per square metre Nil ; (d) for sub-heading No. 5512.13, the following sub-headings shall be substituted, namely:- 5512.13 -- Of value exceeding rupees fifty but not exceeding rupees one hundred per square metre Nil 5512.14 -- Of value exceeding rupees one hundred per square metre Nil ; (e) for sub-heading No. 5512.29, the following sub-headings shall be substituted, namely:- 5512.28 -- Other fabrics of value exceeding rupees fifty but not exceeding rupees one hundred per square metre Nil 5512.29 -- Other fabrics of value exceeding rupees one hundred per square metre Nil ; (8) in Chapter 69, for sub-heading No. 6906.10, the following sub-heading shall be substituted, namely:- 6906.10 -Glazed tiles 50% ; (9) in Chapter 84, after sub-heading No. 8414.10, the following sub-heading shall be inserted, namely:- 8414.20 -Electric fans 15% plus Rs. 100 per fan ; (10) in Chapter 85, for heading No. 85.40, the following shall be substituted, namely:- 85.40 THERMIONIC, COLD CATHODE OR PHOTO-CATHODE VALVES AND TUBES (FOR EXAMPLE, VACUUM OR VAPOUR OR GAS FILLED VALVES AND TUBES, MERCURY ARC RECTIFYING VALVES AND TUBES, CATHODERAY TUBES, TELEVISION CAMERATUBES) -Cathode-Ray television picture tubes: 8540.11 -Colour Rs. 600/- per tube 8540.12 -Black and White Rs. 150/- per tube 8540.90 - Other 15% .