SCH-03 - Third Schedule - Finance Act, 1990

THE THIRD SCHEDULE (See section 66) PART I In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 4, in sub-heading No. 0401.13, for the entry in column (3), the entry -Milk powder, other than powder specially prepared for feeding infants, put up in unit containers and ordinarily intended for sale shall be substituted; (2) in Chapter 9, in sub-heading Nos. 0901.20 and 0901.90, for the entry in column (4), the entry 15% shall be substituted; (3) in Chapter 11, in sub-heading Nos. 1102.00 and 1104.00, for the entry in column (4), the entry 15% shall be substituted; (4) in Chapter 13, in sub-heading No. 1301.90, for the entry in column (4), the entry 15% shall be substituted; (5) in Chapter 14, in sub-heading No. 1401.00, for the entry in column (4), the entry 15% shall be substituted; (6) in Chapter 15, in sub-heading Nos. 1501.00, 1505.00 and 1507.00, for the entry in column (4), the entry 15% shall be substituted; (7) in Chapter 17, in sub-heading Nos. 1701.90, 1702.29, 1702.30 and 1704.90, for the entry in column (4), the entry 10% shall be substituted; (8) in Chapter 18, in sub-heading Nos. 1801.00, 1802.00, 1803.00 and 1804.00, for the entry in column (4), the entry 15% shall be substituted; (9) in Chapter 21,- (a) in sub-heading Nos. 2101.30, 2102.10 and 2102.90, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading No. 2105.00, for the entry in column (4), the entry 15% plus Rs. 2 per litre shall be substituted; (c) in heading No. 21.06, in column (3), for the entry -Containing lime or katha (catechu) or both, whether or not containing tobacco: , the entry -Containing lime, katha (catechu) or tobacco or any one or more of these ingredients; shall be substituted; (d) in sub-heading Nos. 2106.11 and 2106.90, for the entry in column (4), the entry 40% plus Rs. 50 per kilogram shall be substituted; (10) in Chapter 22, in sub-heading No. 2203.00, for the entry in column (4), the entry 15% shall be substituted; (11) in Chapter 23, in sub-heading No. 2301.00, for the entry in column (4), the entry Nil shall be substituted; (12) in Chapter 24,- (a) in sub-heading Nos. 2403.11, 2403.12, 2403.21 and 2403.22, for the entry in column (4), the entry Rs. 500 per thousand or 300% plus Rs. 20 per thousand, whichever is higher shall be substituted; (b) in sub-heading Nos. 2404.60 and 2404.90, for the entry in column (4), the entry 15% shall be substituted; (13) in Chapter 25,- (a) for Note 2, the following Note shall be substituted, namely:- 2. Except where their context otherwise requires, heading Nos. 25.01, 25.03 and 25.05 cover only products which have been washed (even with chemical substances, eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, or concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading or sub-heading. ; (b) in sub-heading Nos. 2502.10, 2502.30 and 2504.90, for the entry in column (4), the entry 10% shall be substituted; (14) in Chapter 26, in sub-heading Nos. 2601.00, 2602.00, 2603.00, 2604.00, 2605.00, 2606.00, 2607.00, 2608.00, 2609.00, 2610.00, 2611.00, 2612.00, 2613.00, 2614.00, 2615.00, 2616.00, 2617.00, 2618.00, 2619.00, 2620.00 and 2621.00, for the entry in column (4), the entry 10% shall be substituted; (15) in Chapter 28,- (a) in sub-heading No. 2815.00, for the entry in column (4), the entry 15% plus Rs. 1,000 per tonne shall be substituted; (b) in sub-heading No. 2818.10, for the entry in column (4), the entry 10% shall be substituted; (16) in Chapter 29, in sub-heading Nos. 2917.10 and 2917.20, for the entry in column (4), the entry 15% plus Rs. 5 per kilogram shall be substituted; (17) in Chapter 30, in sub-heading No. 3001.00, for the entry in column (4), the entry 15% shall be substituted; (18) in Chapter 34, in sub-heading No. 3402.90, for the entry in column (4), the entry 25% plus Rs. 2,000 per tonne shall be substituted. (19) in Chapter 40,- (a) in Note 9,- (i) after the word and figures and 40.08, , the words except as otherwise provided, shall be inserted; (ii) the following paragraph shall be inserted at the end, namely:- Sub-heading No. 4008.21 shall also apply to plates , sheets and strips , whether or not cut to shape, and surface-worked or further worked so as to render them fit for resoling or repairing or re-treading of rubber tyres. ; (b) in sub-heading No. 4011.20, for the entry in column (4), the entry Rs. 35 per tyre shall be substituted; (c) in sub-heading No. 4011.50, for the entry in column (4), the entry Rs. 2,600 per tyre shall be substituted; (d) in sub-heading No. 4011.91, for the entry in column (4), the entry 60% shall be substituted; (e) in sub-heading No. 4011.99, for the entry in column (4), the entry 30% shall be substituted; (f) in sub-heading No. 4012.19, for the entry in column (4), the entry Rs. 23 per flap shall be substituted; (20) in Chapter 41, in sub-heading No. 4101.00, for the entry in column (4), the entry 10% shall be substituted; (21) in Chapter 42, in sub-heading No. 4201.90, for the entry in column (4), the entry 15% shall be substituted; (22) in Chapter 43, in sub-heading No. 4301.00, for the entry in column (4), the entry 15% shall be substituted; (23) in Chapter 44,- (a) Notes 5 and 6 shall be renumbered as Notes 6 and 7 respectively and before Note 6 as so renumbered, the following Note shall be inserted, namely:- 5. For the purposes of heading No. 44.08, the expression similar laminated wood includes blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer or layers of particle board, fibre board, wood waste glued together, asbestos or cork. ; (b) in sub-heading Nos. 4401.00, 4402.00, 4403.00, 4404.00, 4405.00 and 4410.90, for the entry in column (4), the entry 15% shall be substituted; (24) in Chapter 46, in sub-heading No. 4601.00, for the entry in column (4), the entry 10% shall be substituted; (25) in Chapter 47, in sub-heading No. 4701.00, for the entry in column (4), the entry 10% shall be substituted; (26) in Chapter 48,- (a) Notes 8, 9 and 10 shall be renumbered as Notes 9, 10 and 11 respectively and before Note 9 as so renumbered, the following Note shall be inserted, namely:- 8. For the purposes of heading No. 48.14, the expression wallpaper and similar wall coverings applies only to: (a) Paper in rolls, of a width of not less than 45 cms. and not more than 160 cms., suitable for wall or ceiling decoration: (i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g., with textile flock), whether or not coated or covered with transparent protective plastics; (ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.; (iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (iv) Covered on the face side with plaifing material, whether or not bound together in parallel strands or woven; (b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; (c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard suitable for use both as floor coverings and as wall coverings, are to be classified in heading No. 48.15. ; (b) in sub-heading No. 4815.00, for the entry in column (4), the entry 30% shall be substituted; (c) in sub-heading Nos. 4817.00, 4818.00, 4819.90, 4820.00, 4821.00 and 4822.00, for the entry in column (4), the entry 15% shall be substituted; (27) in Chapter 49, in pub-heading No. 4901.10 for the entry in column (4), the entry 15 % shall be substituted; (28) in Chapter 53, in sub-heading Nos. 5302.20 and 5306.29, for the entry in column (4), the entry Rs. 700 per tonne shall be substituted. (29) in Chapter 56, in sub-heading No. 5607.19, for the entry in column (4), the entry Rs. 700 per tonne shall be substituted; (30) in Chapter 57, in sub-heading No. 5702.20, for the entry in column (4), the entry Rs. 700 per tonne shall be substituted; (31) in Chapter 59,- (a) in Note 2, in clause (c), the words by dot printing process shall be omitted; (b) Notes 4, 5 and 6 shall be renumbered as Notes 5, 6 and 7 respectively and before Note 5 as so renumbered, the following Note shall be inserted, namely:- 4. For the purposes of heading No. 59.04, the expression textile wall coverings applies to products in rolls, of a width of not less than 45 cms., suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading No. 48.14). ; (c) in sub-heading Nos. 5903.19, 5903.29 and 5903.99, for the entry in column (4), the entry 30% plus Rs. 15 par square metre plus the duty for the time being leviable on base fabrics, if not already paid shall be substituted; (32) in Chapter 64, in sub-heading Nos. 6401.19 and 6401.99, for the entry in column (4), the entry 10% shall be substituted; (33) in Chapter 65, in sub-heading Nos. 6501.80 and 6501.90, for the entry in column (4), the entry 10% shall be substituted; (34) in Chapter 66, in sub-heading No. 6602.00, for the entry in column (4), the entry 10% shall be substituted; (35) in Chapter 67, in sub-heading Nos. 6701.00 and 6702.00, for the entry in column (4), the entry 10% shall be substituted; (36) in Chapter 68,- (a) in sub-heading No. 6801.90, for the entry in column (4), the entry 15% shall be substituted; (b) in sub-heading No. 6807.00, for the entry in column (4), the entry 30% shall be substituted; (37) in Chapter 70, in sub-heading No. 7009.00, for the entry in column (4), the entry 10% shall be substituted; (38) in Chapter 71, in sub-heading Nos. 7101.39, 7101.40, 7101.60, 7101.70, 7101.80 and 7101.90, for the entry in column (4), the entry 15% shall be substituted; (39) in Chapter 72,- (a) in sub-heading Nos. 7201.00, 7203.00 and 7204.10, for the entry in column (4), the entry Rs. 400 per tonne shall be substituted; (b) in sub-heading No. 7204.20, for the entry in column (4), the entry Rs. 2,000 per tonne shall be substituted; (c) in sub-heading Nos. 7205.10 and 7206.10, for the entry in column (4), the entry Rs. 400 per tonne shall be substituted; (40) in Chapter 73,- (a) in sub-heading Nos. 7303.00 and 7304.10, for the entry in column (4), the entry Rs. 400 per tonne shall be substituted; (b) in sub-heading No. 7304.90, for the entry in column (4), the entry Rs. 3,000 per tonne shall be substituted; (c) in sub-heading No. 7305.10, for the entry in column (4), the entry Rs. 400 per tonne shall be substituted; (d) in sub-heading No. 7305.90, for the entry in column (4), the entry Rs. 3,000 per tonne shall be substituted; (e) in sub-heading No. 7306.10, for the entry in column (4), the entry Rs. 400 per tonne shall be substituted; (f) in sub-heading No. 7306.90, for the entry in column (4), the entry Rs. 3,000 per tonne shall be substituted; (g) in sub-heading Nos. 7321.10 and 7321.20, for the entry in column (4) the entry 15% shall be substituted; (h) in sub-heading No. 7325.10, for the entry in column (4), the entry Rs. 400 per tonne shall be substituted; (41) in Chapter 78,- (a) in sub-heading Nos. 7801.10, 7801.90 and 7802.00, for the entry in column (4), the entry Rs. 4,000 per tonne shall be substituted; (b) in sub-heading No 7803.10, for the entry in column (4), the entry Rs. 5,000 per tonne shall be substituted; (c) in sub-heading No. 7803.21, for the entry in column (4), the entry 20% shall be substituted; (d) in sub-heading No. 7803.29, for the entry in column (4), the entry Rs. 5,000 per tonne shall be substituted; (e) in sub-heading No. 7803.30, for the entry in column (4), the entry Rs. 4,000 per tonne shall be substituted; (f) in sub-heading No. 7804.10, for the entry in column (4), the entry Rs. 5,000 per tonne shall be substituted; (g) in sub-heading Nos. 7804.20, 7805.10, 7805.20 and 7806.00, for the entry in column (4), the entry 20% shall be substituted; (42) in Chapter 79,- (a) in sub-heading Nos. 7903.10 and 7903.90, for the entry in column (4), the entry 20% shall be substituted; (b) in sub-heading Nos. 7904.21 and 7906.10, for the entry in column (4), the entry 30% shall be substituted; (c) in sub-heading Nos. 7906.20, 7907.10 and 7907.90, for the entry in column (4), the entry 20% shall be substituted; (43) in Chapter 85,- (a) in sub-heading No. 8521.00, for the entry in column (4), the entry 40% shall be substituted; (b) in sub-heading No. 8543.00, for the entry in column (4), the entry 25% shall be substituted; (44) in Chapter 87,- (a) in sub-heading No. 8703.00, for the entry in column (4), the entry 40% shall be substituted: (b) in sub-heading Nos. 8706.20 and 8706.40, for the entry in column (4), the entry 25% plus Rs. 6,000 per chassis shall be substituted; (c) in sub-heading No. 8706.30, for the entry in column (4), the entry 40% shall be substituted; and (45) in Chapter 96, in sub-heading No. 9617.00, for the entry in column (4), the entry 10% 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 22, after heading No. 22.03 and the entries relating thereto, the following shall be inserted, namely:- 22.04 2204.00 ETHYL ALCOHOL OF ANY STRENGTH WHETHER DENATURED OR NOT, BUT NOT INCLUDING ALCOHOLIC LIQUOR FOR HUMAN CONSUMPTION Rs. 8 per tonne for each percentage point strength of alcohol ; (2) in Chapter 25, for heading No. 25.05 and the entries relating thereto, the following shall be substituted, namely:- 25.05 MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED (INCLUDING CLAY, EARTH COLOURS, NATURAL ABRASIVES, SULPHURS, SLATE AND STONE), LIME; PLASTERS WITH A BASIS OF CALCIUM SULPHATE, WHETHER OR NOT COLOURED, BUT NOT INCLUDING PLASTERS SPECIALLY PREPARED FOR USE IN DENTISTRY 2505.10 -Kaolin and other kaolinic clays, whether or not calcined; other clays, andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths 15% 2505.20 -Natural barium sulphate (barytes); natural barium carbonate (witherite) whether or not calcined, other than barium oxide of heading No. 28.16 15% 2505.30 -Silicious fossil meals and similar silicious earths, whether or not calcined, of an apparent specific gravity of 1 or less 15% 2505.40 -Dolomite, whether or not calcined; natural magnesium carbonate (magnesite); fused magnesia; dead burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure 15% 2505.50 -Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders 15% 2505.60 -Quick lime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No. 28.25 15% 2505.70 -Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight; earth colours, strontianite (whether or not calcined), other than strontium oxide 15% 2505.90 -Other 15% ; (3) in Chapter 40, after sub-heading No. 4011.70 and the entries relating thereto, the following shall be inserted, namely:- 4011.80 -Of a kind used on animal drawn vehicles or handcarts, bearing prominent markings of the letters ADV thereon 60% ; (4) in Chapter 52,- (a) for heading No. 52.03 and the entries relating thereto, the following shall be substituted, namely:- 52.03 5203.00 COTTON YARN INCLUDING SEWING THREAD, NOT CONTAINING SYNTHETIC STAPLE FIBRES 20 paise per count per kilogram ; (b) for heading Nos. 52.06, 52.07, 52.08, 52.09, 52.10 and 52.11 and the entries relating thereto, the following shall be substituted, namely:- 52.06 5206.00 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 52.09, 52.10 AND 52.11),- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (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 WITH THE AID OF POWER OR STEAM 20% 52.07 5207.00 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 52.09, 52.10 AND 52.11),- (a) WOVEN ON LOOMS OTHER THAN HANDLOOMS, AND (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 WITHOUT THE AID OF POWER OR STEAM 20% 52.08 5208.00 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 52.09, 52.10, 52.11 AND 52.12),- (a) WOVEN ON HANDLOOMS, AND (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 20% 52.09 5209.00 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 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 20% 52.10 5210.00 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, (ii) POLYESTER STAPLE FIBRE, AND (iii) RAMIE OR ANY ONE OR MORE ARTIFICIAL STAPLE FIBRES (NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE IS MORE THAN 40% BY WEIGHT OF THE TOTAL FIBRE CONTENT 20% 52.11 5211.00 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 20% (5) in Chapter 54,- (a) for heading Nos. 54.02, 54.03 and 54.04 and the entries relating thereto, the following shall be substituted, namely:- 54.02 5402.00 SYNTHETIC FILAMENT YARN AND SEWING THREAD INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 60 DENIERS, NOT TEXTURED Rs. 100 per kilogram 54.03 5403.00 SYNTHETIC FILAMENT YARN INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 60 DENIERS, TEXTURED Rs. 100 per kilogram 54.04 5404.00 ARTIFICIAL FILAMENT YARN AND SEWING THREAD, INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 60 DENIERS, NOT TEXTURED Rs. 25 per kilogram ; (b) for heading Nos. 54.09, 54.10, 54.11 and 54.12 and the entries relating thereto, the following shall be substituted, namely:- 54.09 5409.00 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, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITH THE AID OF POWER OR STEAM 20% 54.10 5410.00 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, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITHOUT THE AID OF POWER OR STEAM 20% 54.11 5411.00 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 HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 20% 54.12 5412.00 FABRICS OF POLYESTER FILAMENT YARN,- (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) COTTON, AND (ii) POLYESTER STAPLE FIBRE (NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE AND YARN IS LESS THAN 70% BY WEIGHT OF THE TOTAL FIBRE CONTENT 20% ; (6) In Chapter 55,- (a) for heading No. 55.05 and the entries relating thereto, the following shall be substituted, namely:- 55.05 5505.00 YARN (INCLUDING SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES, NOT CONTAINING SYNTHETIC STAPLE FIBRES] 20 paise per count per kilogram ; (b) for heading Nos. 55.08, 55.09, 55.10, 55.11 and 55.12 and the entries relating thereto, the following shall be substituted, namely:- 55.08 5508.00 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, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITH THE AID OF POWER OR STEAM 20% 55.09 5509.00 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, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES WITHOUT THE AID OF POWER OR STEAM 20% 55.10 5510.00 FABRICS OF MAN-MADE STAPLE FIBRES (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 55.11 AND 55.12),- (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING. HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 20% 55.11 5511.00 FABRICS OF POLYESTER STAPLE FIBRE,- (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING COTTON (NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE IS LESS THAN 70% BY WEIGHT OF THE TOTAL FIBRE CONTENT 20% 55.12 5512.00 FABRICS OF MAN-MADE STAPLE FIBRES,- (a) WOVEN, (b) SUBJECTED TO THE PROCESS OF BLEACHING, DYEING, PRINTING, SHRINK-PROOFING, TENTERING, HEAT-SETTING, CREASE RESISTANT PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, (c) CONTAINING (i) POLYESTER STAPLE FIBRE, AND (ii) ANY ONE OR MORE OF THE FOLLOWING FIBRES, NAMELY, COTTON, RAMIE AND ARTIFICIAL STAPLE FIBRES (NOT CONTAINING ANY OTHER TEXTILE MATERIAL), AND (d) IN WHICH THE PROPORTION OF POLYESTER STAPLE FIBRE IS MORE THAN 40% BUT LESS THAN 70% BY WEIGHT OF THE TOTAL FIBRE CONTENT 20% ; (7) in Chapter 59, for heading No. 59.04 and the entries relating thereto, the following shall be substituted, namely:- 59.04 LINOLEUM, WHETHER OR NOT CUT TO SHAPE; FLOOR COVERINGS CONSISTING OF A COATING OR COVERING APPLIED ON A TEXTILE BACKING, WHETHER OR NOT CUT TO SHAPE; TEXTILE WALL COVERINGS 5904.10 -Linoleum 30% 5904.20 -Textile wall coverings 10% plus Rs. 2,850 per tonne 5904.90 -Other 30% .