SCH-03 - Third Schedule - Finance Act, 1992

THE THIRD SCHEDULE (See section 114) PART I In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 18, in sub-heading Nos. 1801.00, 1802.00, 1803.00 and 1804.00, for the entry in column (4), the entry 25% shall be substituted: (2) in Chapter 21, in sub-heading Nos. 2107.91 and 2107.99, for the entry in column (4), the entry 50% shall be substituted; (3) in Chapter 22, in sub-heading Nos. 2201.11, 2201.12, 2202.11, 2202.12, 2202.13 and 2202.14, in column (3), the word glass shall be omitted; (4) in Chapter 24, in sub-heading Nos. 2403.11, 2403.12, 2403.21 and 2403.22, in column (4) occurring against all the sub-headings, for the word and figures Rs. 500 , the word and figures Rs. 600 shall be substituted; (5) in Chapter 25, 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 ; (6) in Chapter 26, in heading No. 26.20, in column (3), for the words METALLIC COMPOUNDS , the words METAL COMPOUNDS shall be substituted; (7) in Chapter 27, in sub-heading Nos. 2710.60, 2710.70, 2710.80 and 2710.95, for the entry in column (4), the entry Rs. 4,000 per tonne shall be substituted; (8) in Chapter 28. (a) in NOTE 2, in clause (e), for the words metallic derivatives , the words metal derivatives shall be substituted; (b) in NOTE 4, for the words a metallic acid , the words a metal acid shall be substituted; (c) in NOTE 5, for the word metallic , the word metal shall be substituted; (d) 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 u ci/g); shall be substituted; (e) in heading No. 28.18, for the entry in column (3), the following entry shall be substituted, namely:- ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE ; (f) 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 ; (9) in Chapter 29, in NOTE 7, for the words and imides of poly-basic acids , the words or imides of polybasic acids shall be substituted; (10) in Chapter 32 in NOTE 2, for the words colouring matters the words colouring matter shall be substituted; (11) in Chapter 34,-- (a) in NOTE 5, in clause (ii), for the word coloured , the words refined or coloured shall be substituted; (b) in sub-heading No. 3402.90, for the entry in column (4), the entry 30% plus Rs. 2,000 per tonne shall be substituted; (c) in sub-heading No. 3403.00, for the entry in column (4), the entry 15% plus Rs. 3,500 per tonne shall be substituted; (12) in Chapter 39, in NOTE 10, for the words when so cut, , the words when so cut shall be substituted; (13) in Chapter 40,- (a) in sub-heading No. 4011.50, for the entry in column (4), the entry Rs. 2,800 per tyre shall be substituted; (b) in sub-heading No. 4012.19, for the entry in column (4), the entry Rs. 24 per flap shall be substituted; (14) in Chapter 44,- (a) in NOTE 5, for the words glued together , the words glued or otherwise joined together shall be substituted; (b) in sub-heading Nos. 4408.10, 4408.20, 4408.30 and 4408.90, for the entry in column (4), the entry 30% plus Rs. 10 per mm thickness per square metre shall be substituted; (15) in Section XI, in NOTE 5, in clause (c), for the words fabrics, the , the words fabrics the shall be substituted; (16) in Chapter 52, in sub-heading No. 5203.00, for the entry in column (4), the entry Rs. 15 per kilogram shall be substituted; (17) in Chapter 56,- (a) in NOTE 3. in clause (c), for the word strips , the word strip shall be substituted; (b) in heading No. 56.07, in column (3), for the word ROPE , the word ROPES shall be substituted; (18) in Chapter 58, in NOTE 3. for the word purpose , the word purposes shall be substituted; (19) in Chapter 59, in NOTE 7, in clause (a), in sub-clause (iv), for the word fabric , the word fabrics shall be substituted; (20) in Chapter 71,- (a) in NOTE 1,- (i) in clause (c), for the words Articles of , the words Goods of shall be substituted; (ii) for clause (m), the following clause shall be substituted, namely:- (m) Articles classified in Chapter 96 by virtue of NOTE 4 to that Chapter. ; (b) in NOTE 8, for the words and hairpins , the words or hairpins shall be substituted; (21) in Chapter 72,- (a) in NOTE 1, in clause (k), in the last paragraph, for the words of any size , the words of any size, shall be substituted; (b) for the entry in column (4), occurring against all the sub-heading Nos., the entry 15% plus Rs. 3,000 per tonne shall be substituted; (22) in Chapter 73,- (a) in sub-heading Nos. 7301.10, 7301.20, 7302.10, 7302.20, 7303.00, 7304.10, 7304.90, 7305.10, 7305.90, 7306.10 and 7306.90, for the entry in column (4), the entry 15% plus Rs. 30,000 per tonnes, shall be substituted ; (b) 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 ; (c) in sub-heading Nos. 7325.10, 7325.20, 7325.30, 7325.90 and 7327.00, for the entry in column (4), the entry 15% plus Rs. 3,000 per tonne shall be substituted; (23) in Chapter 74,- (a) in NOTE 1, in clause (g), for the words of any size , the words of any size, shall be substituted; (b) in sub-heading Nos. 7401.10, 7401.20, 7402.00, 7403.11, 7403.12, 7403.13, 7403.19, 7403.21, 7403.22, 7403.23, 7403.29, 7404.00 and 7405.00, for the entry in column (4), the entry 15% plus Rs. 10,000 per tonne shall be substituted; (c) in sub-heading Nos. 7407.11 and 7407.12, for the entry in column (4), the entry 20% shall be substituted; (d) in sub-heading Nos, 7407.29, 7408.11, 7408.21, 7409.10, 7409.20, 7409.30, 7409.40, 7409.90, 7410.11, 7410.12, 7410.21, and 7410.22, for the entry in column (4), the entry 15% plus Rs. 10,000 per tonne, shall be substituted; (24) in Chapter 75, in the NOTE, in clause (d), for the words of any size , the words of any size, shall be substituted; (25) in Chapter 76, in the NOTE, in clause (d), for the words of any size , the words of any size, shall be substituted; (26) in Chapter 78,- (a) in the NOTE, in clause (d), for the words of any size , the words of any size shall be substituted; (b) in sub-heading Nos. 7801.10, 7801.90, 7802.00, 7803.10, 7803.29, 7803.30 and 7804.10, for the entry in column (4), the entry 15% plus Rs. 5,000 per tonne shall be substituted; (27) in Chapter 79,- (a) in the NOTE, in clause (d), for the words of any size , the words of any size, shall be substituted; (b) in sub-heading Nos. 7901.10, 7901.20, 7902.00, 7904.10, 7904.29 7904.30, 7905.10 and 7905.90, for the entry in column (4), the entry 15% plus Rs. 8,000 per tonne shall be substituted; (28) in Chapter 80, in the NOTE, in clause (d), for the words of any size , the words of any size, shall be substituted. (29) in Chapter 84.- (a) in heading No. 84.26, in column (3), for the word DERRICKS , the words SHIPS DERRICKS shall be substituted; (b) in heading No. 84.70, for the entry in column (3), the following entry shall be substituted, namely:- CALCULATING MACHINES; ACCOUNTING MACHINES, POSTAGE FRANKING MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING A CALCULATING DEVICE; CASH REGISTERS ; (c) in sub-heading No. 8479.00, for the entry in column (4), the entry 20% shall be substituted; (30) in Chapter 85,- (a) in NOTE 5, in clause (b), in sub-clause (iii), for the words and passive , the words and passive, shall be substituted; (b) 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 ; (c) 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 ; (31) in Chapter 87,- (a) NOTE 3 shall be omitted; (b) the existing NOTES 4, 5 and 6 shall be renumbered as NOTES 3, 4 and 5 respectively; (c) in heading No. 87.02, for the entry in column (3), the following entry shall be substituted, namely:-- MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER ; (32) in Chapter 89, in heading No. 89.07, in column (3), for the words LANDING STAGES , the word LANDING-STAGES shall be substituted; (33) in Chapter 90,- (a) in NOTE 1, clauses (b) to (k) shall be renumbered as clauses (c) to (1) respectively and before clause (c) as so renumbered, 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); ; (b) in heading No. 90.11, in column (3), for the words MICROPHOTOGRAPHY, MICROCINEMATOGRAPHY , the words PHOTOMICROGRAPHY, CINEPHOTOMICROGRAPHY shall be substituted; (c) 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; (34) in Chapter 92, in NOTE 1.- (i) for clauses (c) and (d), the following clauses shall be substituted, namely:- (c) Toy instruments or apparatus (heading No. 95.03); or (d) Brushes for cleaning musical instruments (heading No. 96.03). ; (ii) clause (e) shall be omitted; (35) in Chapter 95,- (a) in NOTE 1, in clause (h), for the words Walking sticks , the word Walking-sticks shall be substituted; (b) 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 SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER ; (36) in Chapter 96, in sub-heading No. 9617.00, for the entry in column (4), the entry 30% 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, in Chapter 25, for sub-heading No. 2502.20 and the entries relating thereto, the following sub-heading Nos. and entries shall be substituted, namely:- - Portland cement: 2502.21 -- White cement, whether or not artificially coloured and whether or not with rapid hardening properties 40% plus Rs. 250 per tonne 2502.29 -- Other 40% plus Rs. 250 per tonne . K. L. MOHANPURIA, Secy. to the Govt. of India.