SCH-02 - Second Schedule - Finance Act, 1995

THE SECOND SCHEDULE [See section 69(a)] In the First Schedule to the Customs Tariff Act, (1) in Chapter 1, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (2) in Chapter 4, (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 0402.10 and 0402.21), the entry 40% shall be substituted; (ii) in sub-heading Nos. 0402.10 and 0402.21, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (3) in Chapter 8, (i) for the entries in column (4) and column (5) occurring against all the sub-heading Nos.(except sub-heading Nos. 0802.11, 0802.12 and 0804.10, 0806.10, 0806.20 and 0809.40), the entries 50% and 40% shall respectively be substituted; (ii) in sub-heading Nos. 0802.11, for the entries in column (4) and column (5), the entries Rs. 44 per kg. and Rs. 39 per kg. shall respectively be substituted; (iii) in sub-heading Nos. 0802.12, for the entries in column (4) and column (5), the entries Rs. 80 per kg. and Rs. 75 per kg. shall respectively be substituted; (iv) in sub-heading Nos. 0804.10, for the entries in column (4) and column (5), the entries 40%. and 30%. shall respectively be substituted; (v) in sub-heading Nos. 0806.10, for the entries in column (4) and column (5), the entries 30% and 20% shall respectively be substituted; (vi) in sub-heading Nos. 0806.20, for the entries in column (4) and column (5), the entries 135% and 125% shall respectively be substituted; (vii) in sub-heading Nos. 0809.40, for the entries in column (4) and column (5), the entries 30% and 20% shall respectively be substituted; (4) in Chapter 9,- (i) in sub-heading Nos. 0903.00, for the entries in column (4) and column (5), the entries 50% and 50% less 26 paise per kg. shall respectively be substituted; (ii) in sub-heading Nos. 0904.11, 0904.12, 0906.10, 0906.20, 0907.00, 0908.10, and 0908.30, for the entries in column (4) and column (5) occurring against each of them, the entries 50% and 42.5% shall respectively be substituted; (iii) sub-heading Nos. 0904.20, 0905.00, 0908.20, 0909.10, 0909.20, 0909.30, 0909.50, 0910.10, 0910.20, 0910.30, 0910.40, 0910.50, 0910.91 and 0910.99, for the entries in column (4) occurring against each of them, the entry 50% shall be substituted; (iv) in sub-heading Nos. 0909.40 and 0910.40, for the entry in column (4) occurring against each of them, the entry 35% shall be substituted; (5) in Chapter 11, in sub-heading Nos. 1107.10, 1107.20, 1108.11, 1108.12, 1108.13, 1108.14, 1108.19 and 1108.20, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (6) in Chapter 12,- (i) in sub-heading Nos. 1201.00, 1202.10, 1202.20, 1203.00, 1204.00, 1205.00, 1206.00, 1207.10, 1207.20, 1207.30, 1207.40, 1207.50, 1207.60, 1207.91, 1207.92 and 1207.99 for the entries in column (4) and column (5), occurring against each of them, the entries 50% and 40% shall respectively be substituted; (ii) in sub-heading Nos. 1208.10, 1208.90, 1209.11, 1209.19, 1209.21, 1209.22, 1209.23, 1209.24, 1209.25, 1209.26, 1209.29, 1209.30, 1210.10, 1210.20, 1211.10, 1211.20, 1211.90, 1212.10, 1212.20, 1212.30, 1212.91, 1212.92, 1212.99, 1213.00, 1214.10 and 1214.90, for the entry in column (4) occurring against each of them, the entries 50% shall be substituted; (iii) in sub-heading Nos. 1209.91 and 1209.99, for the entry in column (4), the entry 10% shall be substituted; (7) In Chapter 13,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 1301.20), the entry 50% shall be substituted; (ii) in sub-heading No. 1301.20, for the entry in column (4) and column (5), the entry 50% and 40% shall respectively be substituted; (8) in Chapter 15,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 1502.00, 1507.10, 1507.90, 1508.10, 1508.90, 1509.10, 1509.90, 1510.00, 1511.10, 1511.90, 1512.11, 1512.19, 1512.21, 1512.29, 1513.11, 1513.19, 1513.21, 1513.29, 1514.10, 1514.90, 1515.11, 1515.19, 1515.21, 1515.29, 1515.30, 1515.40, 1515.50, 1515.60 and 1515.90), the entry 50% shall be substituted; (ii) in sub-heading No. 1502.00 for the entry in column (4), the entry 15% shall be substituted; (iii) in sub-heading Nos. 1507.10 and 1507.90, for the entries in column (4) and column (5), the entries 35% and 25% shall respectively be substituted; (iv) in sub-heading Nos. 1508.10 and 1508.90, for the entries in column (4) and column (5) occurring against each of them, the entries 50% and 40% shall respectively be substituted; (v) in sub-heading Nos. 1509.10, 1509.90 and 1510.00, for the entries in column (4) and column (5), the entries 45% and 35% shall respectively be substituted; (vi) in sub-heading Nos. 1511.10, 1511.90,1512.11, 1512.19, 1512.21, 1512.29, 1513.11, 1513.19, 1513.21 and 1513.29, for the entry in column (4) and column (5) occurring against each of them, the entries 50% and 40% shall respectively be substituted; (vii) in sub-heading Nos. 1514.10 and 1514.90, for the entry in column (4) and column (5), the entries 35% and 25% shall respectively be substituted; (viii) in sub-heading Nos. 1515.11, 1515.19, 1515.21, 1515.29, 1515.30, 1515.40, 1515.50, 1515.60 and 1515.90, for the entries in column (4) and column (5) occurring against each of them, the entries 50% and 40% shall respectively be substituted; (9) in Chapter 16, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (10) in Chapter 17, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 1702.10), the entry 50% shall be substituted; (11) in Chapter 18, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (12) in Chapter 19,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 1901.10), the entry 50% shall be substituted; (ii) in sub-heading No. 1901.10, for the entry in column (4), the entry 15% shall be substituted; (13) in Chapter 20, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (14) in Chapter 21, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (15) in Chapter 22, (i) in sub-heading Nos. 2201.10, 2201.90, 2202.10, 2202.90 and 2209.00, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted; (ii) in sub-heading Nos. 2204.10, 2204.21, 2204.29, 2205.10, 2205.90, 2207.10, 2208.20, 2208.30, 2208.40, 2208.50 and 2208.90, for the entries in column (4) occurring against each of them, the entry 290% shall be substituted; (iii) in sub-heading No. 2208.10, for the entry in column (4), the entry 200% shall be substituted; (16) in Chapter 23,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 2301.20), the entry 50% shall be substituted; (ii) in sub-heading No. 2301.20, for the entry in column (4), the entry 35% shall be substituted; (17) in Chapter 24, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (18) in Chapter 25,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2503.10, 2504.10, 2504.90, 2510.20 and 2527.00), the entry 50% shall be substituted; (ii) in sub-heading No. 2503.10, for the entry in column (4), the entry Free shall be substituted; (iii) in sub-heading Nos. 2504.10 and 2504.90, for the entry in column (4) and column (5), the entry 50% and 40% shall respectively be substituted; (iv) in sub-heading No. 2510.20, for the entry in column (4), the entry 5% shall be substituted; (v) in sub-heading No. 2527.00, for the entry in column (4) and column (5), the entry 50% and 40% shall respectively be substituted; (19) in Chapter 26, (i) in sub-heading Nos. 2620.11, 2620.19 and 2620.30, for the entry in column (4) occurring against each of them, the entry 35% shall be substituted; (ii) in sub-heading Nos. 2620.20, 2620.40, 2620.50, 2620.90 and 2621.00, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (20) in Chapter 28, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (21) in Chapter 29,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2917.37, 2933.71, 2936.10, 2936.21, 2936.22, 2936.23, 2936.24, 2936.25, 2936.26, 2936.27, 2936.28, 2936.29, 2936.90, 2937.10, 2937.21, 2937.22, 2937.29, 2937.91, 2937.92, 2937.99, 2939.40, 2939.50, 2941.10, 2941.20, 2941.30, 2941.40, 2941.50 and 2941.90) the entries 50% shall be substituted; (ii) in sub-heading Nos. 2917.37, 2933.71, 2937.10, 2937.21, 2937.22, 2937.29, 2937.91, 2937.92, 2937.99, 2939.40 and 2939.50, for the entries in column (4) and column (5) occurring against each of them, the entries 50% and 40% shall respectively be substituted; (iii) in sub-heading Nos. 2936.10, 2936.21, 2936.22, 2936.23, 2936.24, 2936.25, 2936.26, 2936.27, 2936.28, 2936.29, 2936.90, 2941.10, 2941.20, 2941.30, 2941.40, 2941.50 and 2941.90, for the entry in column (4) and column (5) occurring against each of them, the entries 50% and 44% shall respectively be substituted; (22) in Chapter 30,- (i) for the entry in column (4) and column (5) occurring against all the sub-heading Nos. (except sub-heading Nos. 3005.10, 3005.90, 3006.10, 3006.20, 3006.30, 3006.40, 3006.50 and 3006.60), the entries 50% and 40% shall respectively be substituted; (ii) in sub-heading Nos. 3005.10, 3005.90, 3006.10, 3006.20, 3006.30, 3006.40, 3006.50 and 3006.60, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted; (23) in Chapter 31,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3102.21, 3102.50, 3104.30, 3105.20, 3105.30, 3105.40, 3105.51, 3105.59, 3105.60 and 3105.90), the entry 50% shall be substituted; (ii) in sub-heading No. 3102.50, for the entry in column (4), the entry Free shall be substituted; (iii) in sub-heading Nos. 3104.30, 3105.30 and 3105.40, for the entry in column (4), the entries 5% shall be substituted; (24) in Chapter 32,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 3201.90), the entry 50% shall be substituted; (ii) in sub-heading No. 3201.90, for the entries in column (4) and column (5), the entries 50% and 40% shall respectively be substituted; (25) in Chapter 33, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (26) in Chapter 34, (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3402.11, 3402.12, 3402.13 and 3402.19), the entry 50% shall be substituted; (ii) in sub-heading Nos. 3402.11, 3402.12, 3402.13 and 3402.19, for the entries in column (4) and column (5) occurring against each of them, the entries 50% and 40% shall respectively be substituted; (27) in Chapter 35, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (28) in Chapter 36, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (29) in Chapter 37, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (30) in Chapter 38,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos.3801.10, 3802.10, 3812.10, 3815.11 and 3815.12), the entry 50% shall be substituted; (ii) in sub-heading Nos.3801.10, 3802.10, 3812.10, 3815.11 and 3815.12, for the entries in column (4) and column (5) occurring against each of them, the entries 50% and 40% shall respectively be substituted; (31) in Chapter 39, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (32) in Chapter 40, (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 4011.30), the entry 50% shall be substituted; (ii) for the entry in column (4) occurring against the sub-heading No. 4011.30, the entry 3% shall be substituted; (33) in Chapter 41, (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 4108.00, 4109.00, 4110.00 and 4111.00), the entry 25% shall be substituted; (ii) for the entry in column (4) occurring against the sub-heading Nos. 4108.00, 4109.00, 4110.00 and 4111.00, the entry 50% shall be substituted; (34) in Chapter 42, for the entry in column (4) occurring against all the sub-heading Nos. the entry 50% shall be substituted. (35) in Chapter 43, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (36) in Chapter 44,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except 4403.10, 4403.20, 4403.31, 4403.32, 4403.33, 4403.34, 4403.35, 4403.91, 4403.92, 4403.99, 4407.92 and 4407.99), the entry 50% shall be substituted; (ii) for the entry in column (4) occurring against the sub-heading Nos. 4403.10, 4403.20, 4403.31, 4403.32, 4403.33, 4403.34, 4403.35, 4403.91, 4403.92 and 4403.99, the entry 25% shall be substituted; (iii) for the entry in column (4) occurring against the sub-heading Nos. 4407.92 and 4407.99, the entry 35% shall be substituted; (37) in Chapter 45, for the entry in column (4) occurring against all the sub-heading Nos., the entry 40% shall be substituted; (38) in Chapter 46, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (39) in Chapter 47,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 4706.10, 4706.91, 4706.92, 4706.93, 4707.10, 4707.20, 4707.30 and 4707.90), the entry 25% shall be substituted; (ii) for the entry in column (4) occurring against the sub-heading Nos. 4706.10, 4706.91, 4706.92, 4706.93, 4707.10, 4707.20, 4707.30 and 4707.90, the entry 40% shall be substituted; (40) in Chapter 48, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (41) in Chapter 49, for the entry in column (4) occurring against all the sub-heading Nos., the entry 25% shall be substituted; (42) in Chapter 50, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 5002.00), the entry 50% shall be substituted; (43) in Chapter 51, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 5101.11, 5101.19, 5101.21, 5101.29 and 5101.30), the entry 50% shall be substituted; (44) in Chapter 52, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 5201.00), the entry 50% shall be substituted; (45) in Chapter 53, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (46) in Chapter 54, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (47) in Chapter 55, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (48) in Chapter 56, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (49) in Chapter 57, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (50) in Chapter 58, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (51) in Chapter 59, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (52) in Chapter 60, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (53) in Chapter 61, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (54) in Chapter 62, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (55) in Chapter 63, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (56) in Chapter 64, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (57) in Chapter 65, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (58) in Chapter 66, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (59) in Chapter 67, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (60) in Chapter 68, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (61) in Chapter 69, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (62) in Chapter 70, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (63) in Chapter 71, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (64) in Chapter 75,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7501.10, 7501.20, 7502.10, 7502.20 and 7503,00), the entry 30% shall be substituted; (ii) in sub-heading Nos. 7501.10, 7501.20, 7502.10, 7502.20 and 7503.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (65) in Chapter 76, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7601.10, 7601.20 and 7602.00), the entry 40% shall be substituted; (66) in Chapter 78, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7801.10, 7801.91, 7801.99 and 7802.00), the entry 50% shall be substituted; (67) In Chapter 79, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7901.11, 7901.12, 7901.20 and 7902.00), the entry 50% shall be substituted; (68) in Chapter 81, (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8101.10, 8101.91, 8102.10, 8102.91, 8103.10, 8104.11, 8104.19, 8104.20, 8105.10,8106.00, 8107.10, 8108.10, 8109.10, 8110.00, 8111.00, 8112.11, 8112.20, 8112.30, 8112.40 and 8112.91), the entry 40% shall be substituted; (ii) in sub-heading Nos. 8101.10, 8101.91, 8102.10, 8102.91, 8103.10, 8105.10, 8106.00, 8107.10, 8108.10, 8109.10, 8110.00, 8111.00, 8112. 11 8112.20, 8112.30, 8112.40 and 8112.91, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (69) in Chapter 82,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8212.10, 8212.20, 8212.90, 8213.00, 8214.10, 8214.20, 8214.90, 8215.10, 8215.20, 8215.91 and 8215.99), the entry 30% shall be substituted; (ii) in sub-heading Nos. 8212.10, 8212.20, 8213.00, 8214.10, 8214.20, 8214.90, 8215.10, 8215.20, 8215.91 and 8215.99, for the entry in column (4) occurring against each of them, the entry 50% shall be substituted; (70) in Chapter 83, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (71) in Chapter 84,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8482.10, 8482.20, 8482.30, 8482.40, 8482.50, 8482.80, 8482.91 and 8482.99), the entry 50% shall be substituted; (ii) in sub-heading Nos. 8482.10, 8482.20, 8482.30, 8482.40, 8482.50, 8482.80, 8482.91 and 8482.99, for the entry in column (4) occurring against each of them, the entry 50% plus Rs. 200 per kg. shall be substituted; (72) in Chapter 85, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (73) in chapter 86, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (74) in Chapter 87, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No.8710.00). the entry 50% shall be substituted; (75) in Chapter 88,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8802.20, 8802.30, 8802.40, 8803.10, 8803.20 and 8803.30) the entry 50% shall be substituted; (ii) for the entry in column (4) occurring against the sub-heading Nos. 8802.20, 8802.30, 8802.40, 8803.10 8803.20 and 8803.30, the entry 3% shall be substituted; (76) in Chapter 89, for the-entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 8908.00), the entry 50% shall be substituted; (77) in Chapter 90, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 9018.11, 9018.19, 9018.20, 9018.31, 9018.32, 9018.39, 9018.41, 9018.49, 9018.50, 9018.90, 9019.10, 9019.20, 9020.00, 9021.11, 9021.19, 9021.21, 9021.29, 9021.30, 9021.40, 9021.50, 9021.90, 9022.11, and 9023.00), the entry 50% shall be substituted; (78) in Chapter 91, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (79) in Chapter 92, for the entry in column (4) occurring against all the sub-heading. Nos., the entry 50% shall be substituted; (80) in Chapter 93, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (81) in Chapter 94, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (82) in Chapter 95, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (83) in Chapter 96, for the entry in column (4) occurring against all the sub-heading Nos., the entry 50% shall be substituted; (84) in Chapter 97, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 9704.00 and 9705.00), the entry 50% shall be substituted; (85) in Chapter 98,- (i) in Note 4, after clause (b), the following clause shall be inserted, namely: (c) Goods imported through courier service. ; (ii) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 9803.00), the entry 50% shall be substituted; (iii) for the entry in column (4) occurring against sub-heading No. 9803.00, the entry 150% shall be substituted.