SCH-04 - Fourth Schedule - Finance (No. 2) Act, 1991

THE FOURTH SCHEDULE (See section 122) PART I In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 24, in sub-heading Nos. 2404.31 and 2404.39, for the entry in column (4), the entry Rs. 7.50 per thousand shall be substituted; (2) in Chapter 28, in sub-heading No. 2808.10, for the entry in column (4), the entry 15% shall be substituted; (3) in Chapter 38, after NOTE 2, the following NOTE shall be inserted, namely:- 3. This Chapter does not cover products containing alcohol, opium, Indian hemp or other narcotic drugs. For the purposes of this Note. Alcohol , Opium , Indian Hemp , Narcotic drugs and Narcotics have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). ; (4) in Chapter 39, in sub-heading Nos. 3923.19, 3923.90 and 3926.90, for the entry in column (4), the entry 40% shall be substituted; (5) in Chapter 44, (a) in NOTE 6, for the words , laminated wood or densified wood , the words or laminated wood shall be substituted; (b) in sub-heading No. 4410.10, for the entry in column (3), the entry Flush Doors, Panel Doors and Similar doors shall be substituted; (6) in Chapter 48, in sub-heading No. 4805.20, for the entry in column (4), the entry 15% shall be substituted; (7) in Chapter 50, in sub-heading No. 5002.00, for the entry in column (3), the entry RAW SILK (NOT THROWN); SILK WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK); OTHER SILK YARN INCLUDING WASTE YARN (HARD WASTE); SILK WORM GUT shall be substituted; (8) in Chapter 52, in sub-heading Nos. 5204.21 and 5204.29, for the entry in column (4), the entry Rs. 15 per kilogram shall be substituted; (9) in Chapter 53, in sub-heading Nos. 5303.32 and 5303.39, for the entry in column (4), the entry Rs. 15 per kilogram shall be substituted; (10) in Chapter 54, in sub-heading Nos. 5404.00, 5405.00, 5406.11, 5406.12 and 5407.00, for the entry in column (4), the entry Rs. 50 per kilogram shall be substituted; (11) in Chapter 55,- (a) in sub-heading Nos. 5501.10, 5501.20, 5501.30 and 5501.90, for the entry in column (4), the entry Rs. 50 per kilogram , shall be substituted; (b) in sub-heading No. 5504.10, for the entry in column (4), the entry Rs. 15 per kilogram shall be substituted; (c) in the portion occurring immediately after sub-heading No. 5504.10, for the entry in column (3), the entry -Yarn of polyester staple fibre shall be substituted; (d) in sub-heading Nos. 5504.21 and 5504.22, for the entry in column (4), the entry Rs. 15 per kilogram shall be substituted; (e) in the portion occurring immediately after sub-heading No. 5504.29, for the entry in column (3), the entry -Yamn of acrylic or modacrylic staple fibre shall be substituted; (f) in sub-heading Nos. 5505.00, 5506.21 and 5506.29, for the entry in column (4), the entry Rs. 15 per kilogram shall be substituted; (12) in Chapter 69,- (a) in sub-heading No. 6901.00, in column (3), for the words CONSTRUCTIONAL GOODS, , the words CONSTRUCTIONAL GOODS AND OTHER REFRACTORY CERAMIC GOODS SUCH AS shall be substituted; (b) in sub-heading No. 6908.90, for the entry in column (4), the entry 15% shall be substituted; (13) in Chapter 74, existing NOTE shall be renumbered as NOTE 1 and after NOTE 1 as so renumbered, the following NOTE shall be inserted, namely:- 2. In relation to products of heading No. 74.11, the process of drawing or redrawing shall amount to manufacture . ; (14) in Chapter 76, in heading No. 76.06, in column (3), for the words STRIP OF , the words STRIP, OF shall be substituted; (15) in Chapter 85,- (a) in sub-heading No. 8523.11, for the entry in column (4), the entry 25% plus Rs. 8 per square metre shall be substituted; (b) in sub-heading No. 8523.13, for the entry in column (4), the entry 25% plus Rs. 18 per square metre shall be substituted; (c) in sub-heading No. 8524.21, for the entry in column (4), the entry 30% plus Rs. 8 per square metre shall be substituted; (d) in sub-heading No. 8524.23, for the entry in column (4), the entry 30% plus Rs. 18 per square metre shall be substituted; (e) in sub-heading No. 8528.00, for the entry in column (4), the entry 50% plus Rs. 800 per set shall be substituted; (f) in sub-heading No. 8540.11, for the entry in column (4), the entry Rs. 2,000 per tube shall be substituted; (g) in sub-heading No. 8540.12, for the entry in column (4), the entry Rs. 500 per tube shall be substituted; (16) in Chapter 87,- (a) for NOTE 4, the following NOTES shall be substituted, namely:- 4. For the purposes of heading Nos. 87.01 to 87.05, building a body or fabrication or mounting or fitting of structures or equipment on the chassis shall amount to manufacture of a motor vehicle. 5. Heading No. 87.06 shall include chassis, whether or not fitted with a cab. ; (b) existing NOTE 5 shall be renumbered as NOTE 6; (c) in sub-heading No. 8703.00, for the entry in column (4), the entry 60% shall be substituted; (d) in sub-heading No. 8706.30, for the entry in column (4), the entry 60% 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 32,- (a) for sub-heading Nos. 3206.11 and 3206.19 and the word Pigments occurring immediately before sub-heading No. 3206.11, the following shall be substituted, namely: 3206.10 -Pigments 10%; (b) after sub-heading No. 3212.10 and the entries relating there to, the following shall be inserted, namely:- 3212.20 -Aluminium paste 15% ; (2) in Chapter 55, for heading No. 55.02 and the entries relating thereto, the following shall be substituted, namely:- 55.02 5502.00 ARTIFICIAL STAPLE FIBRES AND TOW, INCLUDING TOPS THEREOF Rs. 25 per kilogram .