SCH-03 - Third Schedule - Finance (No. 2) Act, 1991

THE THIRD SCHEDULE [See section 121 (b)] PART I In the First Schedule to the Customs Tariff Act,- (1) in Chapter 3,- (i) existing NOTE shall be renumbered as NOTE 1 and after NOTE 1 as so renumbered, the following NOTE shall be inserted, namely:- 2. In this Chapter, the term pellets means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. ; (ii) in heading No. 03.05, in column (3), for the words Fish Meal , the words Flours, Meals and Pellets, of Fish shall be substituted; (iii) in sub-heading No. 0305.10, in column (3), for the words Fish meal , the words Flours, meals and pellets, of fish, shall be substituted; (iv) in heading No. 03-06, in the entry in column (3), the following shall be inserted at the end, namely: FLOURS, MEALS AND PELLETS, OF CRUSTACEANS, FIT FOR HUMAN CONSUMPTION ; (v) in sub-heading No. 0306.19, for the entry in column (3) the following entry shall be substituted, namely:- -Other, including flours, meals and pellets, of crustaceans, fit for human consumption ; (vi) in sub-heading No. 0306.29, for the entry in column (3), the following entry shall be substituted, namely:- --Other, including flours, meals and pellets, of crustaceans, fit for human consumption ; (vii) in heading No. 03.07, in the entry in column (3), the following entry shall be inserted at the end, namely:- ; FLOURS, MEALS AND PELLETS OF AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS, FIT FOR HUMAN CONSUMPTION ; (viii) in the portion occurring immediately after sub-heading No. 0307.60, for the entry in column (3), the entry -Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human consumption: shall be substituted; (2) in Chapter 4,- (i) after NOTE 2, the following NOTE and SUB-HEADING NOTE shall be inserted, namely:- 3. This Chapter does not cover: (a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading No. 17.02); or (b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading No. 35.02) or globulins (heading No. 35.04). SUB-HEADING NOTE For the purpose of sub-heading No. 0404.10, the expression modified whey means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, they to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. ; (ii) in sub-heading No. 0404.10, for the entry in column (3), the following entry shall be substituted, namely: -Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter ; (iii) in sub-heading No. 0406.10, for the entry in column (3), the following entry shall be substituted, namely:- -Fresh (unripened or uncured) cheese, including whey cheese and curd ; (3) In Chapter 8,- (i) after NOTE 2, the following NOTE shall be inserted, namely:- 3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: (a) for additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate); (b) to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts. ; (ii) in heading No. 08.12, in the entry in column (3), for the word NUTS , the word NUTS, shall be substituted; (4) in Chapter 9, in heading No. 09.02, for the entry in column (3), the following entry shall be substituted, namely: TEA, WHETHER OR NOT FLAVOURED (5) in Chapter 11,- (i) in heading No. 11.05, for the entry in column (3), the following entry shall be substituted, namely: FLOUR, MEAL, FLAKES, GRANULES AND PELLETS, OF POTATOES ; (ii) in sub-heading No. 1105.20, for the entry in column (3), the following entry shall be substituted, namely: -Flakes, granules and pellets ; (6) in Chapter 15,- (i) in NOTE 3, for the words or their fractions , the words or their fractions, shall be substituted; (ii) in the portion occurring immediately after heading No. 15.19, in column (3), for the words -Industrial monocarboxylic fatty acids: , the words -Industrial monocarboxylic fatty acids; Acid oils from refining: shall be substituted; (iii) sub-heading No. 1519.20 and the entries relating thereto shall be omitted; (iv) sub-heading No. 1519.30 shall be renumbered as sub-heading No. 1519.20; (7) in Chapter 18, in sub-heading No. 1806.20, in column (3), for the words blocks or slabs , the words blocks, slabs or bars shall be substituted; (8) in Chapter 19, for NOTE 2. the following NOTE shall be substituted, namely:- 2. For the purposes of heading No. 19.01, the terms flour and meal mean: (a) Cereal flour and meal of Chapter 11, and (b) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading No. 07.12), of potatoes (heading No. 11.05) or of dried leguminous vegetables (heading No. 11.06). ; (9) in Chapter 21, in NOTE 1, clauses (c) to (g) shall be renumbered as clauses (d) to (h) respectively and before clause (d) as so renumbered, the following clause shall be inserted, namely:- (c) flavoured tea (heading No. 09.02); ; (10) in Chapter 22,- (i) in NOTE 1, clauses (a) to (e) shall be renumbered as clauses (b) to (f) respectively and before clause (b) as so re-numbered, the following clause shall be inserted, namely:- (a) products falling thereunder (other than those of heading No. 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No. 21.03); ; (ii) in heading No. 22.06, for the entry in column (3), the following entry shall be substituted, namely:- OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENNTED BEVERAGES AND MIXTURES, OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES NOT ELSEWHERE SPECIFIED OR INCLUDED ; (11) in Chapter 25,- (i) in heading No. 25.01, for the entry in column (3), the following entry shall be substituted, namely:- SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-CAKING OR FREE FLOWING AGENTS; SEA WATER ; (ii) in sub-heading No. 2528.10, for the entry in column (3), the following entry shall be substituted, namely:- -Natural sodium borates and concentrates thereof (whether or not calcined) ; (12) in Chapter 26, in heading No. 26.20, for the words METALLIC COMPOUNDS , the words METAL COMPOUNDS shall be substituted; (13) in Chapter 28, (i) in NOTE 2, in clause (e), for the words metallic derivatives , the words metal derivatives shall be substituted; (ii) in NOTE 4, for the words a metallic acid , the words a metal acid shall be substituted; (iii) in NOTE 5, for the word metallic , the word metal shall be substituted; (iv) in NOTE 6, in clause (d), for the figures and words 0.002 micro-curie per gram , the figures and letters 74Bq/g (0.002 micro ci/g); shall be substituted; (v) in heading No. 28.18, for the entry in column (3), the following entry shall be substituted, namely:- ARTIFICIAL CORUNDUM, WHETHER OF NOTCHEMICALI-X DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE ; (vi) in sub-heading No. 2818.10, for the entry in column (3), the following entry shall be substituted, namely:- -Artificial corundum, whether or not chemically defined ; (vii) in sub-heading No. 2818.20, for the entry in column (3), the following entry shall be substituted, namely:- -Aluminium oxide, other than artificial corundum ; (viii) in heading No. 28.50, for the entry in column (3), the following entry shall be substituted, namely:-- HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING No. 28.49 ; (14) in Chapter 29, in NOTE 7, for the words and imides of polybasic acids , the words , or imides of polybasic acids shall be substituted; (15) in Chapter 32, in NOTE 3, for the words colouring matters , the words colouring matter shall be substituted; (16) in Chapter 34, in NOTE 5, in clause (b), for the word coloured , the words refined or coloured shall be substituted; (17) in Chapter 35, in heading No. 35.02, for the entry in column (3), the following entry shall be substituted, namely:- ALBUMINS (INCLUDING CONCENTRATES OF TWO OR MORE WHEY PROTEINS, CONTAINING BY WEIGHT MORE THAN 80% WHEY PROTEINS, CALCULATED ON THE DRY MATTER), ALBUMINATES AND OTHER ALBUMIN DERIVATIVES ; (18) in Chapter 37, in sub-heading No. 3707.10, for the entry in column (3), the following entry shall be substituted, namely: -Sensitising emulsions ; (19) in Chapter 38, in sub-heading No. 3806.10, for the entry in column (3), the following entry shall be substituted, namely:- -Rosin and resin acids ; (20) in Chapter 39, in NOTE 10, for the words when so cut, , the words when so cut shall be substituted; (21) in Chapter 42, in heading No. 42.02, in column (3), for the words WITH SUCH MATERIALS , the words WITH SUCH MATERIALS OR WITH PAPER shall be substituted; (22) in Chapter 44,- (i) in sub-heading No. 4403.91, for the entry in column (3), the following entry shall be substituted, namely:-- Of, oak (Quercus spp.) ; (ii) in sub-heading No. 4403.92, for the entry in column (3), the following entry shall be substituted, namely:- Of beech (Fagus spp.) ; (iii) in sub-heading No. 4407.91, for the entry in column (3), the following entry shall be substituted, namely:- Of, oak (Quercus spp.) ; (iv) in sub-heading No. 4407.92, for the entry in column (3), the following entry shall be substituted, namely:- Of beech (Fagus spp.) ; (23) in Chapter 48, in sub-heading No. 4820.30, for the entry in column (3), the following entry shall be substituted, namely:- Binders (other than book covers), folders and file covers ; (24) in Chapter 49,- (i) in heading No. 49.05, in column (3), for the words ALL KINDS INCLUDING , the words ALL KINDS, INCLUDING shall be substituted; (ii) in sub-heading No. 4905.91, in column (3), for the word book-form , the words book form shall be substituted; (iii) in heading No. 49.07, in column (3), for the words CHEQUE FORMS, BANKNOTES, , the words BANKNOTES; CHEQUE FORMS, shall be substituted; (25) in Section XI,- (i) in clause (A) of NOTE 2, the following shall be inserted at the end, namely:- When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. ; (ii) in clause (c) of NOTE 7, for the words fabrics, the the words fabrics the shall be substituted; (26) in Chapter 51,- (i) in the portion occurring immediately after heading No. 51.11, in column (3), for the words or fine animal hair , the words or of fine animal hair shall be substituted; (ii) in the portion occurring immediately after heading No. 51.12, in column (3), for the words or fine animal hair , the words or of fine animal hair shall be substituted: (27) in Chapter 54, in sub-heading No. 5407.10, in column (3), for the words polyamides, or of , the words polyamides or of shall be substituted. (28) in Chapter 55, in sub-heading No. 5504.10, for the entry in column (3), the following entry shall be substituted, namely:- -Of viscose rayon ; (29) in Chapter 56,- (i) in clause (c) of NOTE 3, for the word strips , the word strip shall be substituted; (i) in heading No. 56.07, in column (3), for the word ROPE , the word ROPES shall be substituted; (30) in Chapter 58, in NOTE 3, for the word purpose , the word purposes shall be substituted; (31) in Chapter 59, in NOTE 7, in clause (a), in sub-clause (iv), for the word fabric , the word fabrics shall be substituted; (32) in Chapter 61, for NOTE 8, the following NOTE shall be substituted, namely: 8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men s or boys garments, and those designed for right over left closure at the front as women s or girls garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men s or boys garments or as women s or girls garments are to be classified in the headings covering women s or girls garments. ; (33) in Chapter 62, for NOTE 8, the following NOTE shall be substituted, namely:- 8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men s or boys garments, and those designed for right over left closure at the front as women s or girls garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men s or boys garments or as women s or girls garments are to be classified in the headings covering women s or girls garments. ; (34) in Chapter 63, in heading No. 63.06, in column (3), for the words SAIL BOATS , the word SAILBOARDS shall be substituted; (35) in Chapter 64, in heading No. 64.06, for the entry in column (3), the following entry shall be substituted, namely:- PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); REMOVABLE IN-SOLES, HEEL CUSHIONS AND SIMILAR ARTICLES; GATIERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF ; (36) in Chapter 70, in NOTE 1, in clause (c), for the brackets, words and figures (heading No. 85.47) , the words and figures of heading No. 85.47 shall be substituted; (37) in Chapter 71,- (i) in NOTE 3,- (a) in clause (c), for the words Articles of , the words Goods of shall be substituted; (b) for clause (n), the following clause shall be substituted, namely:- (n) Articles classified in Chapter 96 by virtue of NOTE 4 to that Chapter; or ; (ii) in NOTE 10, for the words and hairpins , the words or hairpin shall be substituted; (38) in Chapter 72, in NOTE 1, in clause (k), in the last paragraph, for the words of any size , the words of any size shall be substituted; (39) in Chapter 73, (i) in sub-heading No. 7304.20, in column (3), the word the shall be omitted; (ii) in sub-heading No. 7305.20, in column (3), the word the shall be omitted; (iii) in sub-heading No. 7806.20, in column (3), the word the shall be omitted; (iv) in sub-heading No. 7308.40, for the entry in column (3), the following entry shall be substituted, namely: -Equipment for scaffolding, shuttering, propping or pit-propping ; (v) in sub-heading No. 7314.30, in column (3), for the word Inter-section , the word Intersection shall be substituted; (vi) in sub-heading No. 7321.81, for the entry in column (3), the following entry shall be substituted, namely:- For gas fuel or for both gas and other fuels ; (40) in Chapter 74, in NOTE 1, in clause (g), for the words of any size , the words of any size, shall be substituted; (41) in Chapter 75, in the NOTE, in clause (d), for the words of any size , the words of any size, shall be substituted; (42) in Chapter 76, in the NOTE, in clause (d), for the words of any size , the words of any size, shall be substituted; (43) in Chapter 78, in the NOTE, in clause (d), for the words of any size , the words of any size, shall be substituted; (44) in Chapter 79, in the NOTE, in clause (d), for the words of any size , the words of any size, shall be substituted; (45) in Chapter 80, in the NOTE, in clause (d), for the words of any size , the words of any size, shall be substituted; (46) in Chapter 82, in sub-heading No. 8211.91, in column (3), for the word Tables , the word Table shall be substituted; (47) in Chapter 84, (i) in heading No. 84.26, in column (3), for the word DERRICKS , the words SHIPS DERRICKS shall be substituted; (ii) in heading No. 84.70, for the entry in column (3), the following entry shall be substituted. namely:- CALCULATING MACHINES; ACCOUNTING MACHINES, POST-AGE-FRANKING MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING A CALCULATING DEVICE; CASH REGISTERS ; (48) in Chapter 85,- (i) in NOTE 5, in clause (B), in sub-clause (c), for the words and passive , the words and passive, shall be substituted; (ii) in heading No. 85-21, for the entry in column (3), the following entry shall be substituted, namely:- VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR NOT INCORPORATING A VIDEO TUNER ; (iii) in heading No. 85.28, for the entry in column (3), the following entry shall be substituted, namely:- TELEVISION RECEIVERS (INCLUDING VIDEO MONITORS AND VIDEO PROJECTORS), WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS ; (iv) in sub-heading No. 8532.10, in column (3), for the letters Kvar , the letters kvar shall be substituted; (49) in Chapter 87,- (i) NOTE 3 shall be omitted; (ii) the existing NOTES 4 and 5 shall be renumbered as NOTES 3 and 4 respectively; (iii) in heading No. 87.02. for the entry in column (3), the following entry shall be substituted, namely:- MOTOR VEHICLES FOR THIE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER ; (iv) in heading No. 87.05, in column (3), for the word WORK-SHOPS , the word WORKSHOPS shall be substituted; (50) in Chapter 89, in heading No. 89.07, in column (3), for the words LANDING STAGES , the word LANDING-STAGES shall be substituted; (51) in Chapter 90,- (i) in NOTE 1, clauses (b) to (1) shall be renumbered as clauses (c) to (m) respectively and before clause (c) as so re-numbered, the following clause shall be inserted, namely:- (b) supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI); ; (ii) in heading No. 90.11, in column (3), for the words MICROPHOTOGRAPHY, MICROCINEMATOGRAPHY , the words PHOTO MICROGRAPHY, CINEPHOTOMICROGRAPHY shall be substituted; (iii) in the portion occurring immediately after heading No. 90.25, in column (3), for the word Thermometers, the words Thermometers and pyrometers, shall be substituted; (iv) in sub-heading Nos. 9025.11 and 9025.19, for the entry in column (4), the entry 60% shall be substituted; (v) in heading No. 90.29, in column (3), for the figures 90.15 , the figures and word 90.14 OR 90.15 shall be substituted; (52) in Chapter 92, in NOTE 1, (a) for clauses (d) and (e), the following clauses shall be substituted, namely:- (d) Brushes for cleaning musical instruments (heading No. 96.03); or (e) Collectors pieces or antiques (heading No. 97.05 or 97.06). ; (b) clause (f) shall be omitted; (53) in Chapter 94, in sub-heading No. 9405.10, in column (3), for the word thorough-fares , the word thoroughfares shall be substituted; (54) in Chapter 95,- (i) in NOTE 1, in clause (h), for the words Walking sticks , the word Walking-sticks shall be substituted; (ii) in heading No. 95.06, for the entry in column (3), the following entry shall be substituted, namely: ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS). OR OUT-DOOR GAMES, NOT SPECIFTED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS ; (iii) in sub-heading No. 9506.91, for the entry in column (3), the following entry shall be substituted, namely:- --Articles and equipment for general physical exercise, gymnastics or athletics ; (55) in Chapter 96, in sub-heading No. 9603.21, for the entry in column (3), the following entry shall be substituted, namely:- -Tooth brushes, including dental-plate brushts ; (56) in Chapter 97, in NOTE 5, (a) for the words are to be treated as forming part of , the words are to be classified with shall be substituted; (b) the following shall be inserted at the end, namely:- Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately. . PART II Heading No. Sub-heading No. Description of article Rate of Duty Standard Preferential Areas (1) (2) (3) (4) (5) In the Schedule to the Customs Tariff Act, in heading No. 38.09, for sub-heading Nos. 3809-10, 3809-91, 3809.92 and 3809-99 and the entries relating thereto, the following shall be substituted, namely: 3809.10 -With a basis of amylaceous substances 100% plus Rs. 25 per Kg. -Other 3809.91 -Of a kind used in the textile or like industries 100% plus Rs. 25 per Kg. 3809.92 --Of a kind used in the paper or like industries 100% plus Rs. 25 per Kg. 3809.93 -Of a kind used in the leather or like industries 100% plus Rs. 25 per Kg. 3809.99 -Other 100% plus Rs. 25 per Kg.