SCH-03 - Third Schedule - Finance Act, 1994

THE THIRD SCHEDULE [See section 62(a)] In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 15, in sub-heading Nos. 1505.00 and 1508.10, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (2) in Chapter 17.- (a) in sub-heading Nos. 1702.19 and 1702.21, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (b) in sub-heading No. 1703.10, for the entry in column (4), the entry 20% shall be substituted; (3) in Chapter 19, in sub-heading Nos. 1902.10, 1903.10 and 1904.10, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (4) in Chapter 21.- (a) in sub-heading Nos. 2102.10 and 2102.90, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (b) in sub-heading Nos. 2106.11, 2106.19 and 2106.90, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted: (5) in Chapter 22.- (a) in sub-heading Nos. 2201.11, 2201.12, 2201.19, 2202.11, 2202.12, 2202.13, 2202.14 and 2202.19, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted; (b) in sub-heading No. 2201.90, for the entry in column (4), the entry 10% shall be substituted; (c) in sub-heading No. 2204.00, for the entry in column (4), the entry 20% shall be substituted; (6) in Chapter 24.- (a) in sub-heading Nos. 2403.11, 2403.12, 2403.21 and 2403.22, for the entry in column (4) occurring against each of them, the entry Rs 1,000 per thousand shall be substituted; (b) in sub-heading Nos. 2404.41, 2404.49, 2404.50 and 2404.60, for the entry in column (4) occurring against each of them the entry 30% shall be substituted; (7) in Chapter 25,- (a) in heading No. 25.02, in column (3), for the entry Portland cement , the entry Portland cement (including ordinary Portland cement, Portland pozzolana cement and Portland slag cement): shall be substituted; (b) in sub-heading No. 2502.10, for the entry in column (4), the entry Rs. 250 per tonne shall be substituted; (c) in sub-heading Nos. 2504.21 and 2504.31, for the entry in column (4) occurring against each of them, the entry Rs. 20 per square metre shall be substituted; (8) in Chapter 27,- (a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2705.00, 2706.00, 2707.10, 2707.20, 2707.30, 2707.40, 2707.50, 2707.60, 2707.90, 2710.11, 2710.12, 2710.13 and 2710.19), the entry 10% shall be substituted; (b) in sub-heading Nos. 2707.10, 2707.20, 2707.30, 2707.40, 2707.50, 2707.60, 2707.90, 2710.11, 2710.12, 2710.13 and 2710.19, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (9) in Chapter 28, for the entry in column (4) occurring against all the sub-heading Nos., the entry 20% shall be substituted; (10) in Chapter 29, for the entry in column (4) occurring against all the sub-heading Nos., the entry 20% shall be substituted; (11) in Chapter 31, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 3101.00), the entry 20% shall be substituted; (12) in Chapter 32,- (a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3205.00, 3208.10, 3208.20, 3208.30, 3208.90, 3209.10, 3209.20, 3209.90 and 3212.90), the entry 20% shall be substituted; (b) in sub-heading Nos. 3208.10, 3208.20, 3208.30, 3208.90, 3209.10, 3209.20 and 3209.90, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (13) in Chapter 33,- (a) in sub-heading Nos. 3301.00, 3302.10, 3302.90, 3303.00, 3306.00 and 3307.49, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (b) in sub-heading Nos. 3304.00, 3305.90, 3307.10, 3307.20, 3307.30 and 3307.90, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted; (14) in Chapter 34,- (a) after NOTE 5, the following NOTE shall be inserted, namely:- 6. In relation to products of sub-heading No. 3402.90, packing or repacking into smaller packs, including packing or repacking of bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture . ; (b) in sub-heading Nos. 3401.10 and 3403.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (c) in sub-heading No. 3402.90, for the entry in column (4), the entry 30% shall be substituted; (15) in Chapter 35, in sub-heading Nos. 3505.10 and 3506.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (16) in Chapter 36, in sub-heading Nos. 3602.00, 3604.10, 3604.90 and 3606.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (17) in Chapter 37,- (a) after NOTE 2, the following NOTE shall be inserted, namely:- 3. In relation to products of heading Nos. 37.01, 37.02 and 37.03, the process of cutting, slitting, perforation or any one or more of these processes shall amount to manufacture . ; (b) in sub-heading- Nos. 3701.10, 3701.20, 3701.90, 3702.10, 3702.20, 3702.90, 3703.10, 3703.20, 3704.10, 3704.20 and 3707.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (c) in sub-heading Nos. 3706.31, 3706.32, 3706.39, 3706.41, 3706.42, 3706.43, 3706.44, 3706.91 and 3706.92, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (18) in Chapter 38, for the entry in column (4) occurring against all the sub-heading Nos., the entry 20% shall be substituted: (19) in Chapter 39,- (a) in NOTE 11, for clause (a), the following clause shall be substituted, namely:- (a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300L; ; (b) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3922.10, 3922.20, 3922.90, 3924.19, 3924.90, 3925.10, 3925.20, 3925.30 and 3925.99), the entry 30% shall be substituted; (20) in Chapter 40,- (a) in sub-heading Nos. 4006.90, 4008.29, 4009.10, 4009.91, 4009.99, 4016.19, 4016.91, 4016.99, 4017.10 and 4017.20, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (b) in sub-heading Nos. 4008.11, 4008.19 and 4016.11, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (21) in Chapter 44,-- (a) in sub-heading Nos. 4401.00, 4403.00 and 4410.90, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (b) in sub-heading Nos. 4402.00, 4405.00, 4408.10, 4408.20, 4408.30, 4408.40, 4408.90, 4409.00 and 4410.10, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (22) in Chapter 47, in sub-heading No. 4702.00, for the entry in column (4), the entry 20% shall be substituted; (23) in Chapter 48,- (a) in sub-heading Nos. 4801.10 and 4801.90, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (b) in sub-heading Nos. 4802.20, 4802.91, 4802.99, 4803.00, 4804.19, 4804.29, 4804.30, 4805.11, 4805.19, 4805.20, 4805.30, 4805.90, 4806.10, 4806.20, 4806.90, 4807.10, 4807.91, 4807.92, 4807.99, 4808.10, 4808.90, 4809.10, 4809.20, 4809.90, 4810.10, 4810.20, 4810.90, 4811.16, 4811.20, 4811.40, 4811.90, 4812.00, 4813.00, 4814.00, 4816.00, 4818.00, 4819.12, 4819.19, 4819.90, 4822.00, 4823.11, 4823.12, 4823.14 and 4823.19, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (c) in sub-heading Nos. 4811.30 and 4823.90, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (d) in sub-heading Nos. 4817.00, 4820.00 and 4821.00, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (24) in Chapter 50, in sub-heading No. 5001.20, for the entry in column (4), the entry 15% shall be substituted; (25) in Chapter 51,- (a) in sub-heading Nos. 5101.00, 5102.11, 5102.12, 5107.24, 5107.42 and 5107.92, for the entry in column (4) occurring against each of them; the entry Nil shall be substituted; (b) in sub-heading Nos. 5103.10, 5103.21, 5103.29 and 5107.99, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted; (c) in sub-heading Nos. 5107.39, 5107.41 and 5107.91, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (26) in Chapter 52,- (a) in sub-heading No. 5203.00, for the entry in column (4), the entry 10% shall be substituted; (b) in sub-heading Nos. 5204.21 and 5204.29, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (27) in Chapter 53,- (a) in sub-heading Nos. 5301.10, and 5303.10, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (b) in sub-heading Nos. 5301.31, 5302.20, 5303.31 and 5306.29, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (c) in sub-heading Nos. 5301.32, 5303.32 and 5303.39, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (28) in Chapter 54,- (a) in sub-heading Nos. 5402.00 and 5403.00, for the entry in column (4) occurring against each of them, the entry 70% shall be substituted; (b) in sub-heading Nos. 5404.00, 5405.00, 5406.11, 5406.12, 5406.19, 5406.90 and 5407.00, for the entry in column (4) occurring against each of them, the entry 40% shall be substituted; (29) in Chapter 55, in sub-heading Nos. 5501.10, 5501.20, 5501.30, 5501.90, 5502.00, 5504.10, 5504.21, 5504.22, 5504.29, 5504.31, 5504.32, 5504.39, 5504.90, 5505.00, 5506.21 and 5506.29, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (30) in Chapter 56,- (a) in sub-heading No. 5605.10, for the entry in column (4), the entry 70% shall be substituted; (b) in sub-heading No. 5607.19, for the entry in column (4), the entry 10% shall be substituted; (31) in Chapter 57,- (a) in sub-heading Nos. 5701.11, 5701.12 and 5702.90, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (b) in sub-heading No. 5702.20, for the entry in column (4), the entry 10% shall be substituted; (32) in Chapter 58,-. (a) in sub-heading Nos. 5803.00, 5805.11, 5805.12, 5805.13, 5805.14 and 5805.19, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (b) in sub-heading No. 5805.90, for the entry in column (4), the entry Nil shall be substituted; (33) in Chapter 59,- (a) in sub-heading Nos. 5902.10, 5902.20, 5902.30, 5906.11, 5906.12 and 5906.19, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (b) in sub-heading Nos. 5903.11, 5903.21 and 5903.91, for the entry in column (4) occurring against each of them, the entry 5% shall be substituted; (c) in sub-heading Nos. 5903.19, 5903.29, 5903.99, 5904.10, 5904.90, 5906.90 and 5908.00, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (34) in Chapter 64, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 6402.00), the entry 15% shall be substituted; (35) in Chapter 65, in sub-heading No. 6501.10, for the entry in column (4), the entry 10% shall be substituted; (36) in Chapter 66, in sub-heading No. 6601.00, for the entry in column (4), the entry 10% shall be substituted; (37) in Chapter 68,- (a) in sub-heading Nos. 6801.10, 6801.90, 6802.00, 6803.00, 6805.10, 6806.10 and 6806.90, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (b) in sub-heading No. 6807.00, for the entry in column (4), the entry 30% shall be substituted; (38) in Chapter 69,- (a) in sub-heading No. 6901.00, in the entry in column (3), for the word sheets , the word sheaths shall be substituted; (b) in sub-heading Nos. 6905.00, 6906.90, 6908.10, 6909.10, 6909.20, 6909.30, 6909.90 and 6911.00, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (c) in sub-heading No. 6906.10, for the entry in column (4), the entry 40% shall be substituted, (39) in Chapter 70,- (a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7007.90, 7009.00 and 7011.10). the entry 20% shall be substituted; (b) in sub-heading No. 7007.90, for the entry in column (4), the entry 30% shall be substituted; (c) for the entry in column (3) against heading No. 70.11, the entry Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses shall be substituted;. (d) in sub-heading No. 7011.10, for the entry in column (3), the following entry shall be substituted, namely:- -Glasses for corrective spectacles ; (40) in Chapter 71, for NOTE 4, the following NOTE shall be substituted, namely:- 4. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules: (a) An alloy containing 2%, or more, by weight, of platinum is to be treated as an alloy of platinum; (b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold; - (c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver. ; (41) in Chapter 72,- (a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 7230.00), the entry 15% shall be substituted; (b) heading No. 72.30 and the entries relating thereto shall be omitted; (42) in Chapter 73.- (a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7302.90, 7307.00, 7308.10, 7308.20, 7308.30, 7308.40, 7308.90, 7309.00, 7312.10, 7312.90, 7313.00, 7314.00, 7315.00, 7316.00, 7317.00, 7318.10, 7318.21, 7318.29, 7318.90, 7319.00, 7320.00, 7321.90, 7322.00, 7323.00, 7324.00, 7326.11, 7326.19, 7326.20, 7326.90 and 7327.00), the entry 15% shall be substituted; (b) heading No. 73.27 and the entries relating thereto shall be omitted; (43) in Chapter 76, for the entry in column (4) occurring against all the sub-heading Nos., the entry 20% shall be substituted; (44) in Chapter 83.- (a) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8303.00, 8306.00, 8307.00, 8310.00, 8311.00 and 8312.00), the entry 20% shall be substituted; (b) in sub-heading No. 8303.00, for the entry in column (4), the entry 30% shall be substituted; (45) in Chapter 84,-. (a) in sub-heading Nos. 8414.10, 8414.91, 8415.00, 8418.00, 8419.00, 8476.11, 8476.91, 8481.10 and 8481.91, for the entry in column (4) occurring against each of them, the entry 60% shall be substituted; (b) in sub-heading Nos. 8414.20 and 8469.00, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted; (c) in sub-heading No. 8485.90, for the entry in column (4), the entry 25% shall be substituted; (46) in Chapter 85,- (a) in sub-heading Nos. 8506.00, 8523.11, 8523.12, 8523.13, 8523.14, 8523.19, 8523.20, 8523.90, 8524.21, 8524.22, 8524.23, 8524.24, 8544.00 and 8546.00, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (b) in sub-heading Nos. 8518.00, 8519.00, 8520.00, 8521.00, 8522.00, 8525.00, 8527.00, 8528.00, 8529.00, 8532.00 and 8540.11, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (c) in sub-heading No. 8536.10, for the entry in column (4), the entry 60% shall be substituted; (d) in sub-heading No. 8539.00, for the entry in column (4), the entry 15% shall be substituted; (e) in sub-heading No. 8548.00, for the entry in column (4), the entry 25% shall be substituted; (47) in Chapter 87,- (a) in sub-heading Nos. 8702.00, 8703.00, 8704.00, 8706.20, 8706.30 and 8706.40, for the entry in column (4) occurring against each of them, the entry 40% shall be substituted; (b) in sub-heading Nos. 8705.00, 8706.50, 8707.00, 8709.00, 8710.00 and 8716.00, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted; (c) in sub-heading No. 8708.00, for the entry in column (4), the entry 20% shall be substituted; (48) in Chapter 89,- (a) NOTE 2 shall be omitted; (b) heading No. 89.08 and the entries relating thereto shall be omitted; (49) in chapter 90,- (a) in sub-heading Nos. 9006.00, 9007.00, 9008.00 and 9009.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (b) in sub-heading Nos. 9011.00, 9012.00, 9013.00, 9014.00, 9015.00, 9016.10, 9016.90, 9017.00, 9018.00, 9019.00, 9020.00, 9021.00, 9022.00, 9023.00, 9024.00, 9025.00, 9026.00, 9027.00, 9028.00, 9029.00, 9030.00, 9031.00, 9032.12, 9032.80, 9032.99 and 9033.00, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (c) in sub-heading Nos. 9032.11 and 9032.91, for the entry in column (4) occurring against each of them, the entry 60% shall be substituted; (50) in Chapter 91, for the entry in column (4) occurring against all the sub-heading Nos., the entry 10% shall be substituted; (51) in Chapter 92, for the entry in column (4) occurring against all the sub-heading Nos., the entry 10% shall be substituted; (52) in Chapter 94,- (a) in sub-heading Nos. 9401.00, 9402.00, 9403.00 and 9405.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (b) in sub-heading No. 9404.00, for the entry in column (4), the entry 30% shall be substituted; (53) in Chapter 95, in sub-heading No. 9504.00, for the entry in column (4), the entry 15% shall be substituted; (54). in Chapter 96,- (a) in sub-heading Nos. 9604.00, 9606.00, 9608.00, 9611.00, 9612.00, 9613.10 and 9613.90, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (b) in sub-heading No. 9605.10, for the entry in column (4), the entry 50% shall be substituted.