SCH-04 - Fourth Schedule - Finance Act, 1987

THE FOURTH SCHEDULE (See section 99) PART I In the First Schedule to the Additional Duties of Excise Act,- (1) in sub-heading No. 1701.39, for the entry in column (4), the entry Rs. 36 per quintal shall be substituted; (2) in heading No. 24.04, in column (3), in the portion occurring before sub-heading No. 2404.11, for the words Smoking mixtures of tobacco for pipes and cigarettes , the words -Smoking mixtures of tobacco for pipes and cigarettes; cut-tobacco shall be substituted; (3) sub-heading No. 2404.32 shall be renumbered as sub-heading No. 2404.39; (4) in sub-heading No. 5206.20, 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; (5) in sub-beading No. 5206.32, for the entry in column (3), the entry --Of value exceeding rupees five but not exceeding rupees ten per square metre shall be substituted; (6) in sub-heading No. 5206.33, for the entry in column (3), the entry --Of value exceeding rupees ten but not exceeding rupees fifteen per square metre shall be substituted; (7) in sub-heading No. 5206.34, for the entry in column (3), the entry --Of value exceeding rupees fifteen but not exceeding rupees twenty-five per square metre shall be substituted; (8) in sub-heading No. 5206.35, 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; (9) in sub-heading No. 5206.36, for the entry in column (3), the entry --Of value exceeding rupees fifty per square metre shall be substituted; (10) in sub-heading No. 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; (11) 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 the yarn in the fabric and the value per square metre of the fabric shall be substituted; (12) in sub beading 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; (13) in sub-heading Nos. 5211.10 and 5211.20, for the entry in column (4), the entry 15% shall be substituted; (14) sub-heading Nos. 5511.27 and 5511.28 shall be renumbered as sub-heading Nos. 5511.26 and 5511.27 respectively; (15) sub-heading Nos. 5512.27 and 5512.28 shall be renumbered as sub-heading Nos. 5512.26 and 5512.27 respectively. PART III 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, (1) after sub-heading No. 2404.12, the following sub-heading shall be inserted, namely: 2404.13 --Cut-tobacco Nil ; (2) 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 10% ; (3) for the portion occurring after sub-heading No. 2404.49 and sub-heading Nos. 2404.51 and 2404.52, the following sub-heading shall be substituted, namely:- 2404.50 --Snuff of tobacco 10% ; (4) 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 10% plus Rs. 5 per square metre 5206.92 --Of value exceeding rupees fifteen but not exceeding rupees twenty-five per square metre 10% plus Rs. 5 per square metre 5206.93 --Of value exceeding rupees twenty-five but not exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre 5206.94 --Of value exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre. ; (5) 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 FORTY PER CENT. BY WEIGHT OF THE TOTAL FIBRE CONTENT 5209.10 --Of value not exceeding rupees twenty-five per square metre 10% plus Rs. 5 per square metre 5209.20 --Of value exceeding rupees twenty-five per square metre 10% plus Rs. 5 per square metre ; (6) 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 10% plus Rs. 5 per square metre ; (7) for heading No. 54.09, the following heading shall be substituted, namely: 54.09 FABRICS OF MAN-MADE FILAMENT YARN (INCLUDING FABRICS OBTAINED FROM MATERIALS OF HEADING NOS. 54.06 AND 54-07 BUT EXCLUDING FABRICS COVERED UNDER HEADING NO. 54.12), (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 5409.10 --Of value not exceeding rupees ten per square metre 10% plus Rs. 5 per square metre 5409.20 --Of value exceeding rupees ten but not exceeding rupees twenty per square metre 10% plus Rs. 5 per square metre 5409.30 -Of value exceeding rupees twenty but not exceeding rupees twenty-five per square 10% plus Rs. 5 per square metre 5409.40 -Of value exceeding rupees twenty-five but not exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre 5409.50 --Of value exceeding rupees fifty but not exceeding rupees on hundred per square metre 15% 5409.60 --Of value exceeding rupees one hundred per square metre 20% ; (8) for sub-heading No. 5412.30, the following sub-headings shall be substituted, namely:- 5412.30 -Of value exceeding rupees fifty but not exceeding rupees one hundred per square metre 15% 5412.40 -Of value exceeding rupees one hundred per square metre 20% ; (9) 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 10% plus Rs. 5 per square metre 5508.20 -Of value exceeding rupees ten but not exceeding rupees twenty per square metre 10% plus Rs. 5 per square metre 5508.30 -Of value exceeding rupees twenty but not exceeding rupees twenty-five per square metre 10% plus Rs. 5 per square metre 5508.40 -Of value exceeding rupees twenty-five but not exceeding rupees fifty per square metre 10% plus Rs. 5 per square metre 5508.50 -Of value exceeding rupees fifty but not exceeding rupees one hundred per square metre 15% 5508.60 -Of value exceeding rupees one hundred per square metre 20% ; (10) for sub-heading No. 5511.13, the following sub-headings shall be substituted, namely:- 5511.13 --Of value exceeding rupees fifty but not exceeding rupees one hundred per square metre 15% 5511.14 --Of value exceeding rupees one hundred per square metre 20% ; (11) 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 15% 5511.29 --Other fabrics of value exceeding rupees one hundred per square metre 20% ; (12) 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 15% 5512.14 --Of value exceeding rupees one hundred per square metre 20% ; (13) 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 15% 5512.29 --Other fabrics of value exceeding rupees one hundred per square metre 20% ; S. RAMAIAH, Secy. to the Govt. of India.