SCH-02 - Second Schedule - Finance Act, 1988

THE SECOND SCHEDULE (See section 76) In the First Schedule to the Customs Tariff Act, (i) in Chapter 8,- (1) in sub-heading Nos. 0802-11 and 0802-12, for the entries in columns (4) and (5), the entries 100% plus Rs. 50 per Kg. and 90% plus Rs. 50 per Kg. shall, respectively, be substituted; (2) in sub-heading No. 0802.50, for the entries in columns (4) and (5), the entries 200% plus Rs. 25 per Kg. and 190% plus Rs. 25 per Kg. shall, respectively, be substituted; (3) in sub-heading No. 0806.20, for the entries in columns (4) and (5), the entries 100% plus Rs. 50 per Kg. and 90% plus Rs. 50 per Kg. shall, respectively, be substituted; (4) in sub-heading No. 0813.50, for the entries in columns (4) and (5), the entries 200% plus Rs. 25 per Kg. and 190% plus Rs. 25 per Kg. shall, respectively, be substituted; (ii) in Chapter 12, in sub-heading No. 1207.10, for the entries in columns (4) and (5), the entries 200% and 190% shall, respectively, be substituted; (iii) in Chapter 22, in sub-heading No. 2208.10, for the entry in column (4), the entry Rs. 80 per litre or 270%, whichever is higher shall be substituted; (iv) in Chapter 26, in sub-heading Nos. 2620.11 and 2620.19, for the entry in column (4), the entry 150% shall be substituted; (v) in Chapter 28, in sub-heading Nos. 2801.10, 2801.20, 2801.30, 2802.00, 2803.00, 2804.10, 2804.21, 2804.29, 2804.30, 2804.40, 2804.50, 2804.61, 2804.69, 2804.70, 2804.80, 2804.90, 2805.11, 2805.19, 2805.21, 2805.22, 2805.30, 2805.40, 2806.10, 2806.20, 2807.00, 2808.00, 2809.10, 2809.20, 2810.00, 2811.11, 2811.19, 2811.21, 2811.22, 2811.23, 2811.29, 2812.10, 2812.90, 2813.10, 2813.90, 2814.10, 2814.20, 2815.11, 2815.12, 2815.20, 2815.30, 2816.10, 2816.20, 2816.30, 2817.00, 2818.10, 2818.20, 2818.30, 2819.10, 2819.90, 2820.10, 2820.90, 2821.10, 2821.20, 2822.00, 2823.00, 2824.10, 2824.20, 2824.90, 2825.10, 2825.20, 2825.30, 2825.40, 2825.50, 2825.60, 2825.70, 2825.80, 2825.90, 2826.11, 2826.12, 2826.19, 2826.20, 2826.30, 2826.90, 2827.10, 2827.20, 2827.31, 2827.32, 2827.33, 2827.34, 2827.35, 2827.36, 2827.37, 2827.38, 2827.39, 2827.41, 2827.49, 2827.51, 2827.59, 2827.60, 2828.10, 2828.90, 2829.11, 2829.19, 2829.90, 2830.10, 2830.20, 2830.30, 2830.90, 2831.10, 2831.90, 2832.10, 2832.20, 2832.30, 2833.11, 2833.19, 2833.21, 2833.22, 2833.23, 2833.24, 2833.25, 2833.26, 2833.27, 2833.29, 2833.30, 2833.40, 2834.10, 2834.21, 2834.22, 2834.29, 2835.10, 2835.21, 2835.22, 2835.23, 2835.24, 2835.25, 2835.26, 2835.29, 2835.31, 2835.39, 2836.10, 2836.20, 2836.30, 2836.40, 2836.50, 2836.60, 2836.70, 2836.91, 2836.92, 2836.93, 2836.99, 2837.11, 2837.19 2837.20, 2838.00, 2839.11, 2839.19, 2839.20, 2839.90, 2840.11, 2840.19, 2840.20, 2840.30, 2841.10, 2841.20, 2841.30, 2841.40, 2841.50, 2841.60, 2841.70, 2841.80, 2841.90, 2842.10, 2842.90, 2843.10, 2843.21, 2843.29, 2843.30, 2843.90, 2844.10, 2844.20, 2844.30, 2844.40, 2844.50, 2845.10, 2845.90, 2846.10, 2846.90, 2847.00, 2848.10, 2848.90, 2849.10, 2849.20, 2849.90, 2850.00 and 2851.00, for the entry in column (4), the entry 100% plus Rs. 25 per Kg. shall be substituted; (vi) in Chapter 29,- (1) in sub-heading Nos. 2901.10, 2901.21, 2901.22, 2901.23, 2901.24, 2901.29, 2902.11, 2902.19, 2902.41, 2902.42, 2902.43, 2902.50, 2902.70, 2902.90, 2903.11, 2903.12, 2903.13, 2903.14, 2903.15, 2903.16, 2903.19, 2903.21, 2903.22, 2903.23, 2903.29, 2903.30, 2903.40, 2903.51, 2903.59, 2903.61, 2903.62, 2903.69, 2904.10,2904.20, 2904.90, 2905.11, 2905.12, 2905.13, 2905.14, 2905.15, 2905.16, 2905.17, 2905.19, 2905.21, 2905.22, 2905.29, 2905.31, 2905.32, 2905.39, 2905.41, 2905.42, 2905.43, 2905.44, 2905.49, 2905.50, 2906.11, 2906.12, 2906.13, 2906.14, 2906.19, 2906.21, 2906.29, 2907.11, 2907.12, 2907.13, 2907.14, 2907.15, 2907.19, 2907.21, 2907.22, 2907.23, 2907.29, 2907.30, 2908.10, 2908.20, 2908.90, 2909.11, 2909.19, 2909.20, 2909.30, 2909.41, 2909.42, 2909.43, 2909.44, 2909.49, 2909.50, 2909.60, 2910.10, 2910.20, 2910.30, 2910.90, 2911.00, 2912.11, 2912.12, 2912.13, 2912.19, 2912.21, 2912.29, 2912.30, 2912.41, 2912.42, 2912.49, 2912.50, 2912.60, 2913.00, 2914.11, 2914.12, 2914.13, 2914.19, 2914.22, 2914.23, 2914.29, 2914.30, 2914.41, 2914.49, 2914.50. 2914.61, 2914.70, 2915.11, 2915.12, 2915.13, 2915.21, 2915.22, 2915.23, 2915.24, 2915.29, 2915.31, 2915.32, 2915.33, 2915.34, 2915.35, 2915.39, 2915.40, 2915.50, 2915.60, 2915.70, 2915.90, 2916.11, 2916.12, 2916.13, 2916.14, 2916.15, 2916.19, 2916.20, 2916.31, 2916.32, 2916.33, 2916.39, 2917-11, 2917.12, 2917.13, 2917.14, 2917.19, 2917.20, 2917.31, 2917.32, 2917.33, 2917.34, 2917.35, 2917.39, 2918.11, 2918.12, 2918.13, 2918.14, 2918.15, 2918.16, 2918.17, 2918.19, 2918.21, 2918.22, 2918.23, 2918.29, 2918.30, 2918.90, 2919.00, 2920.10, 2920.90, 2921.11, 2921.12, 2921.19, 2921.21, 2921.22, 2921.29, 2921.30, 2921.44, 2921.49, 2921.51, 2922.11, 2922.12, 2922.13, 2922.19, 2922.21, 2922.22, 2922.29 2922.30, 2922.41, 2922.42, 2922.49, 2923.10, 2923.20, 2923.90, 2924.10, 2924.21, 2924.29, 2925.19, 2925.20, 2926.10, 2926.20, 2925.90, 2927.00, 2928.00, 2929.10, 2929.90.2930.10, 2930.20, 2930.30, 2930.40, 2930.90, 2931.10, 2932.11, 2932.12, 2932.13, 2932.19, 2932.21, 2932.29, 2932.90, 2933.11, 2933.19, 2933.21, 2933.29, 2933.31, 2933.39, 2933.40, 2933.51, 2933.59, 2933.61, 2933.69, 2933.79, 2933.90, 2934.10, 2934.20, 2934.30, 2934.90 and 2935.00, for the entry in column (4), the entry 100% plus Rs. 25 per Kg. shall be substituted; (2) in sub-heading Nos. 2936.10, 2936.21, 2936.22, 2936.23, 2936.24, 2936.25, 2936.26, 2936.27, 2936.28, 2936.29 and 2936.90, for the entries in columns (4) and (5), the entries 100% plus Rs. 25 per Kg. and 94% plus Rs. 25 per Kg. shall, respectively, be substituted; (3) in sub-heading Nos. 2937.10, 2937.21, 2937.22, 2937.29, 2937.91, 2937.92 and 2937.99, for the entries in columns (4) and (5), the entries 100% plus Rs. 25 per Kg. and 90% plus Rs. 25 per Kg. shall, respectively, be substituted; (4) in sub-heading Nos. 2938.10, 2938.90, 2939.10, 2939.21, 2939.29 and 2939.30, for the entry in column (4), the entry 100% plus Rs. 25 per Kg. shall be substituted; (5) in sub-heading Nos. 2939.40 and 2939.50, for the entries in columns (4) and (5), the entries 100% plus Rs. 25 per Kg. and 90% plus Rs. 25 per Kg. shall, respectively, be substituted; (6) in sub-heading Nos. 2939.60, 2939.70, 2939.90 and 2940.00, for the entry in column (4), the entry 100% plus Rs. 25 per Kg. shall be substituted; (7) in sub-heading Nos. 2941.10, 2941.20, 2941.30, 2941.40, 2941.50 and 2941.90, for the entries in columns (4) and (5), the entries 100% plus Rs. 25 per Kg. and 94% plus Rs. 25 per Kg. shall, respectively, be substituted; (8) in sub-heading No. 2942.00, for the entry in column (4), the entry 100% plus Rs. 25 per Kg. shall be substituted; (vii) in Chapter 38,- (1) in sub-heading No. 3801.10, for the entries in columns (4) and (5), the entries 100% plus Rs. 25 per Kg. and 90% plus Rs. 25 per Kg. shall, respectively, be substituted; (2) in sub-heading Nos. 3801.20, 3801.30 and 3801.90, for the entry in column (4), the entry 100% plus Rs. 25 per Kg. shall be substituted; (3) in sub-heading No. 3802.10 for the entries in columns (4) and (5), the entries 100% plus Rs. 25 per Kg. and 90% plus Rs. 25 per Kg. shall, respectively, be substituted. (4) in sub-heading Nos. 3802.90, 3803.00, 3804.00, 3805.10, 3805.20, 3805.90, 3806.10, 3806.20, 3806.30, 3806.90, 3807.00, 3808.10, 3808.20, 3808.30, 3808.40, 3808.90, 3809.10, 3809.91, 3809.92, 3809.99, 3810.10, 3810.90, 3811.11, 3811.19, 3811.21, 3811.29 and 3811.90 for the entry in column (4), the entry 100% plus Rs. 25 per Kg. shall be substituted; (5) in sub-heading No. 3812.10 for the entries in columns (4) and (5), the entries 100% plus Rs. 25 per Kg. and 90% plus Rs. 25 per Kg. shall, respectively, be substituted; (6) in sub-heading Nos. 3812.20, 3812.30, 3813.00 and 3814.00, for the entry in column (4), the entry 100% plus Rs. 25 per Kg. shall be substituted; (7) in sub-heading Nos. 3815.11 and 3815.12, for the entries in columns (4) and (5), the entries 100% plus Rs. 25 per Kg. and 90% plus Rs. 25 per Kg. shall, respectively, be substituted; (8) in sub-heading Nos. 3815.19, 3815.90, 3816.00, 3817.10, 3817.20, 3818.00, 3819.00, 3820.00, 3821.00, 3822.00, 3823.10, 3823.20, 3823.30, 3823.40, 3823.50, 3823.60 and 3823.90, for the entry in column (4), the entry 100% plus Rs. 25 per Kg. shall be substituted; (viii) in Chapter 39, in sub-heading Nos. 3919.10 and 3919.90, for the entry in column (4), the entry 100% plus Rs. 100 per Kg. shall be substituted; (ix) in Chapter 89,- (1) for the word NOTE , occurring below the title of the Chapter, the word NOTES shall be substituted. (2) the existing NOTE shall be numbered as NOTE 1, and after NOTE 1 as so numbered, the following NOTE shall be inserted, namely:- 2. In heading No. 89.08 Light Displacement Tonnage (LDT) means LDT in metric tonnes as per Builder s Registered LDT referred to in the Stability Book or the builder s certificate at the time of initial commissioning of the vessel or the floating structure: Provided that in case of any change in the LDT, the highest of the LDT indicated in any of the documents referred to above shall be taken for the purpose of levy of duty. ; (ix) In Chapter 99, in heading No.99.12, in column (3), for the words TRADE CATALOGUES AND ADVERTISEMENTS CIRCULARS , the words, COMMERCIAL CATALOGUES IN BOOK FORM shall be substituted.