SCH-03 - Third Schedule - Finance (No. 2) Act, 1996

THE THIRD SCHEDULE (See section 82) PART I In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 11, in sub-heading No. 1102.00, for the entry in column (4), the entry 10% shall be substituted; (2) in Chapter 15, in sub-heading Nos. 1501.00, 1504.00 and 1508.90, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (3) in Chapter 17,- (i) in sub-heading No, 1701.31, for the entry in column (4), the entry Rs. 17 per quintal shall be substituted; (ii) in sub-heading No. 1701.39, for the entry in column (4), the entry Rs. 34 per quintal shall be substituted; (iii) in sub-heading No. 1701.90, for the entry in column (4), the entry 20% shall be substituted; (4) in Chapter 19,- (i) in sub-heading No. 1902.10, for the entry in column (4), the entry, 15% shall be substituted; (ii) in sub-heading No. 1903.10, for the entry in column (4), the entry Nil shall be substituted; (5) in Chapter 21,- (i) in sub-heading Nos. 2101.10 and 2101.20, for the entry in column (4) occurring against each of them, the entry 25% shall be substituted; (ii) in sub-heading Nos. 2101.30, 2103.11, 2103.19 and 2104.10, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (iii) in sub-heading No. 2106.00, for the entry in column (4), the entry 40% shall be substituted; (6) in Chapter 22, in NOTE 2, for the words and figures natural or artificial mineral waters of heading Nos. 22.01 and 22.02 , the words and figures waters, including natural or artificial mineral waters of heading No. 22.01 and waters, including mineral waters of heading No. 22.02 shall be substituted; (7) in Chapter 24, after NOTE 4, the following NOTE shall be inserted, namely:- 5. In this Chapter, smoking mixtures for pipes and cigarettes of sub-heading No. 2404.10 does not cover Gudaku . ; (8) in Chapter 25,- (i) in sub-heading No. 2502.21, for the entry in column (4), the entry 30% shall be substituted; (ii) in sub-heading Nos. 2502.30, 2502.40, 2502.50 and 2502.90, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (iii) in sub-heading No. 2503.00, for the entry in column (4), the entry Nil shall be substituted; (iv) in sub-heading Nos. 2504.21 and 2504.31, for the entry in column (4) occurring against each of them, the entry Rs. 30 per square metre shall be substituted; (v) in sub-heading No. 2504.90, for the entry in column (4), the entry Nil shall be substituted; (9) in Chapter 27,- (i) in sub-heading Nos. 2701.00, 2702.00, 2703.00, 2704.00 and 2709.00, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (ii) in sub-heading Nos. 2710.14 and 2710.90, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted; (iii) in sub-heading No. 2711.21, for the entry in column (4), the entry Nil shall be substituted; (iv) in sub-heading Nos. 2712.10, 2712.20, 2712.90, 2713.11, 2713.12, 2713.20, 2713.30, 2714.10, 2714.90, 2715.10 and 2715.90, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted; (10) in Chapter 28, in sub-heading No. 2845.10, for the entry in column (4), the entry Nil shall be substituted; (11) in Chapter 34, in sub-heading Nos. 3401.20 and 3402.90, for the entry in column (4) occurring against each of them, the entry 25% shall be substituted; (12) in Chapter 37, in sub-heading Nos. 3701.10, 3701.20, 3701.90, 3702.10, 3702.20, 3702.90, 3703.10, 3703.20, 3704.10, 3704.20, 3704.90 and 3707.00, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted; (13) in Chapter 38,- (i) NOTES 2 and 3 shall be renumbered as NOTES 3 and 4 respectively and before NOTE 3 as so renumbered, the following NOTE shall be inserted, namely:- 2. In relation to products of heading No. 38.08, addition of chemicals and other ingredients like inert carriers or solvents, surface active dispersing and stablising agents, emulsifiers, wetting and dispersing agents, deodorant, masking agent, attractants and feeding stimulants to pesticidal chemicals in concentrated form, labelling or relabelling of containers intended for consumers and repacking from bulk pack to retail packs or the adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture . ; (ii) in sub-heading No. 3808.10, for the entry in column (4), the entry 10% shall be substituted; (14) in Chapter 39, in sub-heading Nos. 3903.20, 3903.30, 3904.61, 3905.10, 3905.20, 3905.90, 3906.10, 3906.20, 3906.90, 3907.10, 3907.20, 3907.30, 3907.40, 3907.50, 3907.60, 3907.70, 3907.80, 3907.91, 3907.99, 3908.10, 3908.90, 3909.10, 3909.20, 3909.30, 3909.40, 3909.51, 3909.52, 3909.59, 3909.60, 3910.00, 3911.10, 3911.20, 3911.90, 3912.11, 3912.12, 3912.20, 3912.31, 3912.39, 3912.90, 3913.10, 3913.20, 3913.30, 3913.90, 3914.00, 3917.00, 3920.21, 3920.22, 3920.23, 3920.24, 3920.25, 3920.26, 3920.27, 3920.28 and 3920.29, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (15) in Chapter 40,- (i) in sub-heading No. 4001.00, for the entry in column (4), the entry Nil shall be substituted; (ii) in sub-heading No. 4006.10, for the entry in column (3), the following entry shall be substituted, namely:- - Camel-back strip, tread rubber, tread rubber compound, cushion compound, cushion gum, tread gum, tread packing strip for resoling or repairing or retreading rubber tyres ; (iii) in sub-heading Nos. 4011.80, 4011.91 and 4011.99, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (16) in Chapter 46, in sub-heading No. 4601.00, for the entry in column (4), the entry Nil shall be substituted; (17) in Chapter 47, in sub-heading No. 4701.00, for the entry in column (4), the entry Nil shall be substituted; (18) in Section XI,- (i) in NOTE 1,- (a) for clause (e), the following clause shall be substituted, namely:- (e) Articles of Chapter 30 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of heading No. 33.06; ; (b) after clause (t), the following clause shall be inserted, namely:- (u) Articles of Chapter 96 (for example brushes, travel sets for sewing, slide fasteners and typewriter ribbons). ; (ii) in NOTE 3, for clauses (b) and (c), the following clauses shall be substituted, namely:- (b) Dressed for use as sewing thread; and (c) With a final Z twist. ; (iii) in NOTE 5, for clause (f), the following clause shall be substituted, namely:- (f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. ; (iv) for NOTE 6, the following NOTE shall be substituted, namely:- 6. For the purposes of Chapters 50 to 60: (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of NOTE 5 above; and (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. ; (v) in SUB-HEADING NOTE 2, in clause (B), for sub-clause (iii), the following sub-clause shall be substituted, namely:- (iii) in the case of embroidery of heading No. 58.05 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone. ; (19) in Chapter 51, in sub-heading No. 5105.10, for the entry in column (4), the entry 10% shall be substituted; (20) in Chapter 52, in sub-heading Nos. 5207.10, 5207.21, 5207.22, 5207.23, 5207.29, 5208.10, 5208.21, 5208.22, 5208.23, 5208.29, 5209.10, 5209.21, 5209.22, 5209.23 and 5209.29, for the entry in column (4) occurring against each of them, the entry 12% shall be substituted; (21) in Chapter 54,- (i) in sub-heading Nos. 5402.20, 5402.32, 5402.42, 5402.43, 5402.52 and 5402.62, for the entry in column (4) occurring against each of them, the entry 40% shall be substituted; (ii) in sub-heading Nos. 5403.10, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 and 5403.49, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (iii) in sub-heading Nos. 5406.10, 5406.21, 5406.22, 5406.23, 5406.29, 5407.10, 5407.21, 5407.22, 5407.23 and 5407.29, for the entry in column (4) occurring against each of them, the entry 12% shall be substituted; (22) in Chapter 55,- (i) in NOTE 2, for the figures and word 55.09 and 55.10 , the figures and word 55.08, 55.09 and 55.10 shall be substituted; (ii) in sub-heading Nos. 5511.10, 5511.21, 5511.22, 5511.23, 5511.29, 5512.10, 5512.21, 5512.22, 5512.23, 5512.29, 5513.10, 5513.21, 5513.22, 5513.23, 5513.29, 5514.10, 5514.21, 5514.22, 5514.23 and 5514.29, for the entry in column (4) occurring against each of them, the entry 12% shall be substituted; (23) in Chapter 57, after NOTE 2, the following NOTE shall be inserted, namely:- 3. For the purpose of heading No. 57.02, the term machines shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitting guns. ; (24) in Chapter 58,- (i) in heading No. 58.04, for the entry in column (3), the following entry shall be substituted, namely:- TULLES AND OTHER NET FABRICS, NOT INCLUDING WOVEN, KNITTED OR CROCHETED FABRICS; LACE IN THE PIECE, IN STRIPS OR IN MOTIFS, OTHER THAN FABRICS OF HEADING No. 60.02 ; (ii) in sub-heading Nos. 5801.21, 5801.22, 5801.31, 5801.32, 5802.21, 5802.22, 5802.31, 5802.32, 5806.31 and 5806.32, for the entry in column (4) occurring against each of them, the entry 12% shall be substituted; (iii) in sub-heading Nos. 5802.51, 5802.52, 5804.11, 5804.12 and 5806.10, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted; (iv) in sub-heading Nos. 5807.10 and 5807.90, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (25) in Chapter 59,- (i) in NOTE 4, for clauses (c) and (d), the following clause shall be substituted, namely:- (c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre. This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile product of heading No. 58.10. ; (ii) in NOTE 7, in clause (a), for sub-clause (i), the following sub-clause shall be substituted, namely:- (i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); ; (iii) in sub-heading Nos. 5906.10, 5906.91 and 5906.99, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (iv) in heading No. 59.10, for the entry in column (3), the following entry shall be substituted, namely:- TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF TEXTILE MATERIAL, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OR REINFORCED WITH METAL OR OTHER MATERIAL ; (v) in sub-heading No. 5911.10, for the entry in column (3), the following entry shall be substituted, namely:- Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) ; (26) in Chapter 60,- (i) in sub-heading Nos. 6001.11, 6001.12, 6001.21, 6001.22, 6001.91, 6001.92, 6002.30, 6002.42, 6002.43, 6002.92 and 6002.93, for the entry in column (4) occurring against each of them, the entry 12% shall be substituted; (ii) in sub-heading No. 6002.20, for the entry in column (4), the entry 15% shall be substituted; (27) in Chapter 62, for the entry in column (4) occurring against sub-heading No. 6202.00, the entry Nil shall be substituted; (28) in Chapter 66, in sub-heading Nos. 6601.00 and 6602.00, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (29) in Chapter 68, in sub-heading Nos. 6804.10, 6804.20, 6804.30 and 6804.90, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (30) in Chapter 69, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 6903.10, 6906.10 and 6908.90), the entry 15% shall be substituted. (31) in Chapter 70,- (i) in sub-heading Nos. 7012.10 and 7013.10, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (ii) in sub-heading No. 7015.00, for the entry in column (4), the entry 10% shall be substituted; (32) in Chapter 71, in sub-heading Nos. 7101.50 and 7101.60, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (33) in Chapter 84,- (i) in sub-heading No. 8427.00, for the entry in column (4), the entry 15% shall be substituted; (ii) in sub-heading Nos. 8432.00, 8433.00, 8436.00 and 8437.00, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (iii) in sub-heading No. 8476.11, for the entry in column (4), the entry 20% shall be substituted; (34) in Chapter 85,- (i) in sub-heading No. 8521.00, for the entry in column (4), the entry 15% shall be substituted; (ii) in sub-heading No. 8523.12, for the entry in column (4), the entry Nil shall be substituted; (iii) in sub-heading No. 8533.00, for the entry in column (4), the entry 15% shall be substituted; (35) in Chapter 87, for the entry in column (4) occurring against sub-heading No. 8707.00, the entry 20% shall be substituted; (36) in Chapter 88, for the entry in column (4) occurring against all the sub-heading Nos., the entry Nil shall be substituted; (37) in Chapter 90, in sub-heading Nos. 9018.00, 9019.00, 9020.00 and 9021.00, for the entry in column (4) occurring against each of them, the entry 5% shall be substituted; (38) in Chapter 94, for the entry in column (4) occurring against sub-heading No. 9406.00, the entry 10% shall be substituted; (39) in Chapter 95, in sub-heading Nos. 9501.00, 9502.00 and 9503.00; for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (40) in Chapter 96,- (i) in sub-heading Nos. 9603.00, 9609.00 and 9615.00, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (ii) in sub-heading No. 9617.00, for the entry in column (4), the entry 10% 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 19, in heading No. 19.01, for sub-heading No. 1901.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- -Other: 1901.91 -Malt extract 20% 1901.92 -Food preparations containing malt or malt extract or cocoa powder in any proportion 20% 1901.99 -Other Nil ; (2) in Chapter 21, in heading No. 21.08, for sub-heading No. 2108.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- -Other: 2108.91 -Not bearing a brand name Nil 2108.99 -Other 20% ; (3) in Chapter 22, for the heading Nos. 22.01 and 22.02 and the entries relating thereto, the following shall be substituted, namely:- 22.01 WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE -Waters, including natural or artificial mineral waters: 2201.11 -Not bearing a brand name Nil 2201.19 -Other 15% 2201.20 -Aerated waters 40% 2201.90 -Other Nil 22.02 WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED; OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF HEADING NO. 20.01 -Waters, including mineral waters: 2201.11 -Not bearing a brand name Nil 2202.19 -Other 15% 2202.20 -Aerated waters 40% 2202.30 -Soya milk, whether or not sweetened or flavoured, and fruit pulp based drinks Nil -Other: 2202.91 -Not bearing a brand name Nil 2202.99 -Other 10% ; (4) in Chapter 24,- (i) for heading No. 24.01 and the entries relating thereto, the following shall be substituted, namely:- 24.01 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE 2401.10 -Not bearing a brand name Nil 2401.90 -Other 40% ; (ii) for heading No. 24.03 and the entries relating thereto, the following shall be substituted, namely:- 24.03 CIGARETTES AND CIGARILLOS OF TOBACCO OR OF TOBACCO SUBSTITUTES - Cigarettes of tobacco: 2403.11 -- Other than filter cigarettes, of length not exceeding 60 millimetres Rs. 51 per thousand 2403.12 -- Other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres Rs. 214 per thousand 2403.13 -- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres Rs. 292 per thousand 2403.14 -- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres Rs. 544 per thousand 2403.15 -- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 75 millimetres Rs. 728 per thousand 2403.19 -- Other Rs. 1000 per thousand 2403.20 -- Cigarettes of tobacco substitutes Rs. 1000 per thousand -Cigarillos: 2403.31 -- Of tobacco Nil 2403.32 -- Of tobacco substitutes Nil ; (iii) for heading No. 24.04 and the entries relating thereto, the following shall be substituted, namely:- 24.04 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES 2404.10 -Smoking mixtures for pipes and cigarettes 225% 2404.20 -Cut tobacco Rs. 50 per Kilogram -Biris: 2404.31 -- Other than paper rolled biris, manufactured without the aid of machines Rs. 3.85 per thousand 2404.39 -- Other Rs. 8.60 per thousand 2404.40 -Chewing tobacco and preparations containing chewing tobacco 40% 2404.50 -Snuff of tobacco and preparations containing snuff of tobacco in any proportion 40% -Other: 2404.91 -- Not bearing a brand name Nil 2404.99 -- Other 40% ; (5) in Chapter 27, after sub-heading No. 2710.14 and the entries relating thereto, the following sub-heading and the entries relating thereto shall be inserted, namely:- 2710.15 -Natural Gasoline Liquid 15% ; (6) in Chapter 28,- (i) for heading No. 28.04 and the entries relating thereto, the following shall be substituted, namely:- 28.04 HYDROGEN, RARE GASES AND OTHER NON-METALS -Oxygen (including liquefied or solidified gas): 2804.11 -- Medicinal grade 5% 2804.19 -- Other 20% 2804.90 -Other 20% ; (ii) for heading No. 28.33 and the entries relating thereto, the following shall be substituted, namely:- 28.33 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) 2833.10. -Copper Sulphate 10% 2833.20 -Agricultural grade zinc sulphate intended for use as micronutrient Nil 2833.90 -Other 20% ; (iii) for heading No. 28.47 and the entries relating thereto, the following shall be substituted, namely:- 28.47 HYDROGEN PEROXIDE, WHETHER OR NOT SOLIDIFIED WITH UREA -Hydrogen peroxide: 2847.11 -- Medicinal grade 5% 2847.19 -- Other 20% 2847.90 -Other 20% ; (iv) for heading No. 28.51 and the entries relating thereto, the following shall be substituted, namely:- 28.51 OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS 2851.10 -Compressed air Nil 2851.90 -Other 20% ; (7) in Chapter 29, for heading No. 29.25 and the entries relating thereto, the following shall be substituted, namely:- 29.25 CARBOXYAMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS 2925.10 -Saccharin and its salts 10% 2925.90 -Other 20% ; (8) in Chapter 30, in heading No. 30.03, for sub-heading No. 3003.30 and the entries relating thereto, the following sub-headings and the entries shall be Substituted, namely:- -Medicaments, including those used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems: 3003.31 -- Manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia Nil 3003.32 -- Medicaments (including veterinary medicaments) used in Bio-chemic system and not bearing a brand name Nil 3003.39 -- Other 10% ; (9) in Chapter 33,- (i) for sub-heading No. 3305.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- -Other: 3305.91 -- Hair fixer 20% 3305.99 -- Other 40% ; (ii) for heading No. 33.06 and the entries relating thereto, the following shall be substituted, namely:- 33.06 PREPARATIONS FOR ORAL OR DENTAL HYGEINE, INCLUDING DENTIFRICES (FOR EXAMPLE, TOOTH PASTE AND TOOTH POWDER) AND DENTURE FIXATIVE PASTES AND POWDERS 3306.10 -Tooth powder and tooth paste 10% 3306.90 -Other 20% ; (iii) for sub-heading No. 3307.30 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- -Perfumed bath salts and other bath preparations: 3307.31 --Bath oil (thailam) 20% 3307.39 --Other 40% ; (10) in Chapter 34,- (i) for sub-heading No. 3401.10 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- -Soap in any form: 3401.11 --Soap, other than for toilet use, whether or not containing medicament or disinfectant 10% 3401.12 --Soap, in or in relation to the manufacture of which, no process has been carried on with the aid of power or of steam for heating Nil 3401.19 --Other 20% ; (ii) for heading No. 34.03 and the entries relating thereto, the following shall be substituted, namely:- 34.03 LUBRICATING PREPARATIONS (INCLUDING CUTTING-OIL PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS, ANTI-RUST OR ANTI-CORROSION PREPARATIONS AND MOULD RELEASE PREPARATIONS BASED ON LUBRICANTS) AND PREPARATIONS OF A KIND USED FOR THE OIL OR GREASE TREATMENT OF TEXTILE MATERIALS, LEATHER, FUR SKINS OR OTHER MATERIALS, BUT EXCLUDING PREPARATIONS CONTAINING, AS BASIC CONSTITUENTS, 70% OR MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMENOUS MINERALS 3403.10 -Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants) 15% 3403.90 -Other 20% ; (iii) for heading No. 34.06 and the entries relating thereto, the following shall be substituted, namely:- 34.06 CANDLES, TAPERS AND THE LIKE 3406.10 -Candles Nil 3406.90 -Other 20% ; (11) in Chapter 38, for heading No. 38.08 and the entries relating thereto, the following shall be substituted, namely:- 38.08 INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES, ANTI-SPROUTING PRODUCTS AND PLANT GROWTH REGULATORS, DISINFECTANTS AND SIMILAR PRODUCTS, PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHUR-TREATED BANDS, WICKS AND CANDLES, AND FLY-PAPERS) 3808.10 -Insecticides, fungicides, herbicides, weedicides and pesticides 10% 3808.20 -Plant growth regulators 10% 3808.90 -Other 20% ; (12) in Chapter 39, for heading No. 39.16 and the entries relating thereto, the following shall be substituted, namely:- 39.16 MONOFILAMENT OF WHICH ANY CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM, RODS, STICKS AND PROFILE SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT OTHERWISE WORKED, OF PLASTICS 3916.10 -Plastic canes Nil 3916.90 -Other 25% ; (13) in Chapter 40, for heading No. 40.05 and the entries relating thereto, the following shall be substituted, namely:- 40.05 4005.00 COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP, OTHER THAN THE FORMS AND ARTICLES OF UNVULCANISED RUBBER DESCRIBED IN HEADING No. 40.06 20% ; (14) in Chapter 44, for heading No. 44.04 and the entries relating thereto, the following shall be substituted, namely:- 44.04 VENEER SHEETS AND SHEETS FOR PLYWOOD (WHETHER OR NOT SLICED) AND OTHER WOOD SAWN LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS NOT EXCEEDING 6 MM. 4404.10 -Veneer sheets, for match boxes and match splints Nil 4404.90 -Other 20% ; (15) in Chapter 48, for heading No. 48.19 and the entries relating thereto, the following shall be substituted, namely:- 48.19 CARTONS (INCLUDING FLATTENED OR FOLDED CARTONS), BOXES (INCLUDING FLATTENED OR FOLDED BOXES), CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, WHETHER IN ASSEMBLED OR UNASSEMBLED CONDITION; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE -Cartons, boxes, cases, bags and other packing containers: 4819.11 --Cartons, boxes, containers and cases, intended for the packing of match sticks Nil 4819.12 --Cartons, boxes, containers and cases, of corrugated paper or paperboard Nil 4819.19 --Other 10% 4819.90 -Other 20% ; (16) in Chapter 51, in heading No. 51.06, for sub-heading Nos. 5106.11, 5106.12 and 5106.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- -In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5106.11 --Yarn of waste wool including shoddy and garnetted stock of wool 5% 5106.12 --Other yarn containing 85% or more by weight of wool 10% 5106.13 --Other yarn containing less than 85% by weight of wool 10% 5106.90 -Other Nil ; (17) in Chapter 57, for heading Nos. 57.01, 57.02, 57.03, 57.04 and 57.05 and the entries relating thereto, the following shall be substituted, namely:- 57.01 5701.00 HAND-MADE CARPETS WHETHER OR NOT ANY MACHINES HAVE BEEN USED TO ACHIEVE BETTER FINISH DURING PRE-WEAVING OR POST-WEAVING OPERATIONS Nil 57.02 CARPETS AND OTHER TEXTILE FLOOR COVERINGS (OTHER THAN THOSE OF HEADING No. 57.01), KNOTTED, WOVEN, TUFTED, OR FLOCKED, WHETHER OR NOT MADE UP -In or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines: 5702.11 --Of coconut fibres (coir) Nil 5702.12 --Of jute 5% 5702.19 --Other 30% 5702.90 -Other Nil 57.03 OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP 5703.10 -Of coconut fibres (coir) Nil 5703.20 -Of jute 5% 5703.90 -Other 30%. ; (18) in Chapter 58, for heading No. 58.08, and the entries relating thereto, the following shall be substituted, namely:- 58.08 BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS IN THE PIECE, WITHOUT EMBROIDERY, OTHER THAN KNITTED OR CROCHETED; TASSELS, POMPONS AND SIMILAR ARTICLES 5808.10 -Not subjected to any process Nil 5808.90 -Other 15% ; (19) in Chapter 59, in heading No. 59.07, for sub-heading No. 5907.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- 5907.30 -Other, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil 5907.90 -Other 30% ; (20) in Chapter 63, for heading No. 63.07 and the entries relating thereto, the following shall be substituted, namely:- 63.07 OTHER MADE-UP ARTICLES NOT ELSEWHERE SPECIFIED 6307.10 -Indian National Flag Nil 6307.90 -Other 10% ; (21) in Chapter 70, in heading No. 70.11, for sub-heading No. 7011.10 and the entries relating thereto, the following sub-heading and the entries shall be substituted, namely:- 7011.10 -Glasses for corrective spectacles and flint buttons Nil ; (22) in Chapter 73,- (i) for heading No. 73.19 and the entries relating thereto, the following shall be substituted, namely:- 73.19 SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS, AND SIMILAR ARTICLES, FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS AND OTHER PINS OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED 7319.10 -Sewing Needles Nil 7319.90 -Other 15% ; (ii) for heading No. 73.23 and the entries relating thereto, the following shall be substituted, namely:- 73.23 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE OF IRON OR STEEL 7323.10 -Pressure Cookers 10% 7323.90 -Other 15% ; (23) in Chapter 76, for heading No. 76.15 and the entries relating thereto, the following shall be substituted, namely:- 76.15 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF ALUMINIUM; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF ALUMINIUM; SANITARY WARE AND PARTS THEREOF, OF ALUMINIUM 7615.10 -Table, Kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 15% 7615.20 -Pressure Cookers 10% 7615.30 -Sanitary ware and parts thereof 15% ; (24) in Chapter 84,- (i) in heading No. 84.13, for sub-heading Nos. 8413.10 and 8413.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- -Power driven pumps primarily designed for handling water: 8413.11 -Centrifugal pumps (horizontal or vertical) Nil 8413.12 -Deep tube-well turbine pumps Nil 8413.13 -Submersible pumps Nil 8413.14 -Axial flow and mixed flow vertical pumps Nil 8413.19 -Other 10% 8413.20 -Hand pumps Nil 8413.80 -Other 10% Parts: 8413.91 -Of hand pumps for handling water Nil 8413.99 -Other 15% ; (ii) in heading No. 84.14, for sub-heading Nos. 8414.10, 8414.20, 8414.80, 8414.91 and 8414.99 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- 8414.10 -Bicycle Pumps Nil 8414.20. -Hand Pumps Nil 8414.30 -Gas compressors of a kind used in refrigerating and air-conditioning appliances and machinery 40% 8414.40 -Electric fans 10% 8414.80 -Other 10% Parts and accessories: 8414.91 -Of goods covered by sub-heading No. 8414.10 Nil 8414.92 -Of goods covered by sub-heading No. 8414.30 40% 8414.99 -Other 15% ; (iii) for heading No. 84.18 and the entries relating thereto, the following shall be substituted, namely:- 84.18 REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR-CONDITIONING MACHINES OF HEADING No. 84.15 8418.10 -All goods other than parts 20% 8418.90 -Parts 40% ; (iv) for heading No. 84.19 and the entries relating thereto, the following shall be substituted, namely:- 84.19 MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED, FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON ELECTRIC 8419.10 -Refrigeration or air-conditioning machinery 40% 8419.80 -Other 10% -Parts: 8419.91 -Of goods covered by sub-heading No. 8419.10 40% 8419.99 -Other 15% ; (v) in heading No. 84.22, for sub-heading No. 8422.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- 8422.80 -Other 10% 8422.90 -Parts 15% ; (vi) in heading No. 84.24, for sub-heading Nos. 8424.10 and 8424.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- 8424.10 -Mechanical appliances of a kind used in agriculture or horticulture Nil 8424.80 -Other 10% -Parts: 8424.91 -Of goods covered by sub-heading No. 8424.10 Nil 8424.99 -Other 15% ; (vii) for heading No. 84.28 and the entries relating thereto, the following shall be substituted, namely:- 84.28 OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS) 8428.10 -Lifts and escalators 15% 8428.90 -Other 10% ; (viii) for heading No. 84.69 and the entries relating thereto, the following shall be substituted, namely:- 84.69 TYPEWRITERS AND WORD-PROCESSING MACHINES 8469.10 -Braille typewriters Nil 8469.90 -Other 15% ; (ix) in heading No. 84.81, for sub-heading Nos. 8481.10, 8481.80, 8481.91 and 8481.99 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- 8481.10 -Expansion valves and Solenoid valves for refrigerating and air-conditioning appliances and machinery 40% 8481.20 -Bicycle valves Nil 8481.80 -Other 15% -Parts: 8481.91 -Of goods covered by sub-heading No. 8481.10 40% 8481.92 -Of goods covered by sub-heading No. 8481.20 Nil 8481.99 -Other 15% ; (25) in Chapter 85,- (i) for heading No. 85.24 and the entries relating thereto, the following shall be substituted, namely:- 85.24 RECORDS, TAPES AND OTHER RECORDED MEDIA FOR SOUND OR OTHER SIMILARLY RECORDED PHENOMENA, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF RECORDS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 8524.10 -Gramophone records 15% 8524.20 -Computer software Nil -Magnetic tapes: 8524.31 -Audio tapes in any form 20% 8524.32 -Audio cassettes Nil 8524.33 -Video tapes in any form 20% 8524.34 -Video cassettes 20% 8524.39 -Other 20% 8524.40 -Magnetic discs 20% 8524.90 -Other 20% ; (ii) for heading No. 85.43 and the entries relating thereto, the following shall be substituted, namely:- 85.43 -ELECTRICAL MACHINES AND APPARATUS, HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 8543.10 -Machinery for the production of a commodity 10% 8543.90 -Other 20% ; (iii) for heading No. 85.44 and the entries relating thereto, the following shall be substituted, namely:- 85.44 INSULATED (INCLUDING ENAMELLED OR ANODISED) WIRE, CABLE (INCLUDING CO-AXIAL CABLE) AND OTHER INSULATED ELECTRIC CONDUCTORS, WHETHER OR NOT FITTED WITH CONNECTORS; OPTICAL FIBRE CABLES, MADE UP OF INDIVIDUALLY SHEATHED FIBRES, WHETHER OR NOT ASSEMBLED WITH ELECTRIC CONDUCTORS OR FITTED WITH CONNECTORS 8544.10 -Fibre optic cables 20% 8544.90 -Other 25% ; (26) in Chapter 87,- (i) for heading Nos. 87.01, 87.02 and 87.03 and the entries relating thereto, the following shall be substituted, namely:- 87.01 TRACTORS (OTHER THAN TRACTORS OF HEADING No. 87.09) 8701.10 -Tractors of engine capacity not exceeding 1800cc Nil 8701.90 -Other 10% 87.02 MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SIX PERSONS, EXCLUDING THE DRIVER 8702.10 -Motor vehicles principally designed for the transport of more than six persons, but not more than twelve persons, excluding the driver 20% 8702.90 -Other 15% 87.03 8703.00 MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF NOT MORE THAN SIX PERSONS, EXCLUDING THE DRIVER, INCLUDING RACING CARS 40% ; (ii) in heading No. 87.06, for sub-heading Nos. 8706.10 and 8706.20 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- -For the vehicles of heading No. 87.01: 8706.11 -For the vehicles of sub-heading No. 8701.10 Nil 8706.19 -for the vehicles of sub-heading No. 8701.90 10% -For the vehicles of heading No. 87.02: 8706.21 -For the vehicles of sub-heading No. 8702.10 20% 8706.29 -For the vehicles of sub-heading No. 8702.90 15% ; (iii) for heading No. 87.11 and the entries relating thereto, the following shall be substituted, namely:- 87.11 MOTORCYCLES (INCLUDING SCOOTERS AND MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; SIDE-CARS 8711.10 -Two-wheeled motor vehicles of engine capacity not exceeding 75 cubic centimetres 15% 8711.20 -Two-wheeled motor vehicles of engine capacity exceeding 75 cubic centimetres 25% 8711.30 -Side-cars 15% 8711.90 -Other 25% ; (27) in Chapter 90,- (i) for heading No. 90.01 and the entries relating thereto, the following shall be substituted, namely:- 90.01 OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF HEADING No. 85.44; SHEETS AND PLATES POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED 9001.10 -Spectacle lenses, intraocular lenses and contact lenses Nil 9001.90 -Other 20% ; (ii) for heading No. 90.17 and the entries relating thereto, the following shall be substituted, namely:- 90.17 DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS FOR MEASURING LENGTH, FOR USE IN THE HAND (FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 9017.10 -Drawing and mathematical instruments Nil 9017.90 -Other 10% ; (28) in Chapter 91, for heading Nos. 91.01 and 91.02 and the entries relating thereto, the following shall be substituted, namely:- 91.01 WRIST-WATCHES, POCKET-WATCHES AMD OTHERWATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL 9101.10 -Braille watches Nil 9101.90 -Other 10% 91.02 WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, OTHER THAN THOSE OF HEADING No. 91.01 9102.10 -Braille watches Nil 9102.90 -Other 10% ; (29) in Chapter 96, for heading No. 96.06 and the entries relating thereto, the following shall be substituted, namely:- 96.06 BUTTONS, PRESS FASTENERS, SNAP-FASTENERS AND PRESS-STUDS, BUTTON MOULDS AND OTHER PARTS OF THESE ARTICLES; BUTTON BLANKS 9606.10 -Buttons and button blanks Nil 9606.90 -Other 20% .