SCH-03 - Third Schedule - Finance Act, 1997

THE THIRD SCHEDULE (See section 85) PART I In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 4, in sub-heading No. 0401.14, for the entry in column (4), the entry 13% shall be substituted; (2) in Chapter 7, in NOTE 2, for clauses (b) and (c), the following clauses shall be substituted, namely: (b) flour, meal, powder, flakes, granules and pellets of potatoes (Chapter 11); (c) flour, meal and powder of the dried leguminous vegetables of Chapter 7 (Chapter 11). ; (3) in Chapter 11, in sub-heading Nos. 1102.00 and 1103.00, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (4) in Chapter 13, in NOTE 1, for clause (n), the following clause shall be substituted, namely:- (A) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or ; (5) in Chapter 15,- (i) in NOTE 1, in clause (e), the words in an isolated state shall be omitted; (ii) heading No. 15.05 and the entries relating thereto shall be omitted; (iii) in sub-heading Nos. 1507.00 and 1508.10, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (6) in Chapter 17,- (i) in sub-heading No. 1701.90, for the entry in column (4), the entry 18% shall be substituted; (ii) in sub-heading Nos. 1702.19, 1702.21, 1702.29 and 1702.30, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (iii) in sub-heading Nos. 1703.10 and 1703.90, for the entry in column (4) occurring against each of them, the entry Rs. 500 per tonne shall be substituted; (iv) in sub-heading No. 1704.10, for the entry in column (4), the entry 18% shall be substituted; (v) in sub-heading No. 1704.90, for the entry in column (4), the entry 8% shall be substituted; (7) in Chapter 18,- (i) after NOTE 2, the following NOTE shall be inserted, namely:- 3. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . ; (ii) for the entry in column (4) occurring against all the sub-heading Nos., the entry 18% shall be substituted; (8) in Chapter 19,- (i) for NOTE 2, the following NOTE shall be substituted, namely:- 2. Heading No. 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolates or other food preparations containing cocoa of Chapter 18 (Chapter 18). ; (ii) after NOTE 2, the following NOTE shall be inserted, namely:- 3. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs 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.1903.10, in the entry in column (3), the words and ordinarily intended for sale shall be omitted; (iv) in sub-heading Nos. 1905.11, 1905.21 and 1905.29, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (9) in Chapter 20, after NOTE 2, the following NOTES shall be inserted, namely:- 3. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . 4. In this Chapter, brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. ; (10) in Chapter 21,- (i) for NOTE 7, the following NOTE shall be substituted, namely:- 7. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs 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 Nos. 2101.10 and 2101.20, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (iii) in sub-heading Nos. 2102.90 and 2105.00, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (iv) in sub-heading Nos. 2107.00, 2108.20 and 2108.99, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (11) in Chapter 22,- (i) in sub-heading Nos. 2201.19 and 2202.19, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (ii) in sub-heading Nos. 2202.99 and 2203.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (12) in Chapter 24,- (i) in sub-heading No. 2403.11, for the entry in column (4), the entry Rs. 61 per thousand shall be substituted; (ii) in sub-heading No. 2403.12, for the entry in column (4), the entry Rs. 238 per thousand shall be substituted; (iii) in sub-heading No. 2403.13, for the entry in column (4), the entry Rs. 340 per thousand shall be substituted; (iv) in sub-heading No. 2403.14, for the entry in column (4), the entry Rs. 558 per thousand shall be substituted; (v) in sub-heading No. 2403.15, for the entry in column (4), the entry Rs. 748 per thousand shall be substituted; (vi) in sub-heading No. 2404.31, for the entry in column (4), the entry Rs. 4. 60 per thousand shall be substituted; (vii) in sub-heading No. 2404.39, for the entry in column (4), the entry Rs. 11.50 per thousand shall be substituted; (13) in Chapter 25,- (i) after NOTE 3, the following NOTE shall be inserted, namely:- 4. In relation to marble slabs of heading No. 25.04, if a manufacturer clears irregularly shaped marbles, he shall have the option, to discharge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to 30 square metres of marble slabs, the volume of the blocks being determined with reference to the maximum length, width and height of the block. ; (ii) in sub-heading No. 2502.10, for the entry in column (4), the entry Rs. 200 per tonne shall be substituted; (iii) in sub-heading No. 2502.21, for the entry in column (4), the entry 25% shall be substituted; (iv) in sub-heading No. 2502.29, for the entry in column (4), the entry Rs. 350 per tonne shall be substituted; (v) 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 25% shall be substituted; (14) in Chapter 26,- (i) in NOTE 1, for clause (e), the following clause shall be substituted, namely:- (e) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (Chapter 71); or ; (ii) in heading No. 26.02, for the entry in column (3), the following entry shall be substituted, namely:- MANGANESE ORES AND CONCENTRATES, INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT : (iii) for the entry in column (4) occurring against all the sub-heading Nos., the entry 8% shall be substituted; (15) in Chapter 27, in sub-heading Nos. 2707.10, 2707.20, 2707.30, 2707.40, 2707.50, 2707.60 and 2707.90, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (16) in Chapter 28,- (i) in NOTE 1, for clause (d), the following clause shall be substituted, namely:- (d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; ; (ii) in NOTE 3,- (a) for clause (e), the following clause shall be substituted, namely:- (e) Artificial graphite (heading No.38.01); products put up as charges for fire extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13, ink removers put up in packings for retail sale, of heading No.38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g. each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.24; ; (b) for clause (g), the following clause shall be substituted, namely: (g) The metals, whether or not pure, metal alloys or cermets, Including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or ; (iii) after NOTE 9, the following NOTE shall be inserted, namely:-- 10. In relation to products of this Chapter, labering or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . ; (iv) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2804.11, 2804.19, 2804.90, 2805.00, 2811.10, 2811.90, 2814.00, 2833.10, 2833.20, 2844.00, 2845.10, 2845.90, 2847.11, 2851.10 and 2851.90), the entry 18% shall be substituted; (v) for the entry in column (4) occurring against sub-heading Nos. 2804.11, 2833.10 and 2847.11, the entry 8% shall be substituted; (17) in Chapter 29,- (i) in NOTE 1, for clause (f), the following clause shall be substituted, namely: (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; ; (ii) in NOTE 2,- (a) in clause (a), for the word glycerol , the words crude glycerol shall be substituted; (b) for clause (ij), the following clause shall be substituted, namely:- (ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings for retail sale, of heading No.38.24; ; (iii) in NOTE 5,- (a) in clause (b), for the words ethyl alcohor or glycerol , the words ethyl alcohol shall be substituted; (b) in clause (d), for the words ethanol and glycerol , the word ethanol shall be substituted; (iv) after NOTE 10, the following NOTE shall be inserted, namely:- 11. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . ; (v) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2925.10, 2933.10, 2933.90 and 2934.00), the entry 18% shall be substituted; (v) for the entry in column (4) occurring against sub-heading No. 2925.10, the entry 13% shall be substituted; (18) in Chapter 30,- (i) after NOTE 5, the following NOTE shall be inserted, namely:- 6. In relation to products of heading No. 30.04, brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented word or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. ; (ii) in sub-heading No. 3003.39, for the entry in column (4), the entry 8% shall be substituted; (19) in Chapter 31,- (i) in NOTE 1, in clause (c), for the figures 38.23 , the figures 38.24 shall be substituted; (ii) for the entry in column (4) occurring against sub-heading Nos. 3102.00, 3103.00, 3104.00 and 3105.00, the entry 18% shall be substituted; (20) in Chapter 32, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 3215.00), the entry 18% shall be substituted; (21) in Chapter 33,- (i) in NOTE 1, clauses (a) to (c) shall be renumbered as clauses (b) to (d) respectively and before clause (b) as so renumbered, the following clause shall be inserted, namely:-- (a) Natural oleoresins or vegetable extracts of heading No.13.01; ; (ii) after NOTE 6, the following NOTE shall be inserted, namely:- 7. The expression odoriferous substances in heading No. 33.02 refers only to the substances of heading No. 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics. ; (iii) in heading No. 33.01, in column (3), for the word RESINOIDS; , the words RESINOIDS; EXTRACTED OLEORESINS; shall be substituted; (iv) in heading No. 33.02, for the entry in column (3), the following entry shall be substituted, namely: MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES WITH A BASIS OF ONE OR MORE OF THESE SUBSTANCES, OF A KIND USED AS RAW MATERIALS IN INDUSTRY; OTHER PREPARATIONS BASED ON ODORIFEROUS SUBSTANCES, OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES : (v) for the entry in column (4) occurring against sub-heading Nos. 3301.00, 3302.10, 3302.90, 3303.00, 3305.10, 3305.91, 3306.90, 3307.31 and 3307.49, the entry 18% shall be substituted; (vi) for the entry in column (4) occurring against sub-heading Nos. 3304.00, 3305.99, 3307.10, 3307.20, 3307.39 and 3307.90, the entry 30% shall be substituted; (vii) for the entry in column (4) occurring against sub-heading No. 3306.10, the entry 8% shall be substituted; (22) In Chapter 34,- (i) for NOTE 6, the following NOTE shall be substituted, namely: 6. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . ; (ii) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3401.11, 3401.12, 3402.10, 3403.10 and 3406.10), the entry 18% shall be substituted; (iii) for the entry in column (4) occurring against sub-heading No. 3401.11, the entry 8% shall be substituted; (23) in Chapter 35,- (i) after NOTE 2, the following NOTE shall be inserted, namely:- 3. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture .; (ii) for the entry in column (4) occurring against all the sub-heading Nos., the entry 18% shall be substituted; (24) in Chapter 36, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 3605.00), the entry 18% shall be substituted; (25) in Chapter 37,- (i) in NOTE 1, the word materials shall be omitted; (ii) for NOTE 2, the following NOTE shall be substituted, namely:- 2. In this Chapter, the word photographic relates to the process by which visible images are formed, directly or Indirectly, by the action of light or other forms of radiation on photosensitive surfaces. ; (iii) in sub-heading Nos. 3701.10 and 3702.10, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (iv) for the entry in column (4) occurring against sub-heading Nos. 3701.20, 3701.90, 3702.20, 3702.90, 3703.10, 3703.20, 3704.10, 3704.20, 3704.90 and 3707.00, the entry 18% shall be substituted; (26) in Chapter 38,- (i) in NOTE 1, in clause (a), (a) for sub-clause (2), the following sub-clause shall be substituted, namely:- (2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No. 38.08; ; (b) for sub-clause (4), the following sub-clause shall be substituted, namely: (4) Products specified in NOTE 3(a) or 3(c) below. ; (ii) in NOTE 3,- (a) for the figures 38.23 , the figures 38.24 shall be substituted; (b) for clause (c), the following clause shall be substituted, namely:- (c) Ink removers put up in packings for retail sale; ; (iii) after NOTE 4, the following NOTE shall be inserted, namely:-- 5. In relation to products of this Chapter (other than products of heading No. 38.08), labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . ; (iv) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3805.00, 3806.10, 3806.20, 3806.90, 3808.10, 3808.20, 3818.00, 3822.00 and 3823.00), the entry 18% shall be substituted; (v) for the entry in column (4) occurring against sub-heading Nos. 3808.10 and 3808.20, the entry 8% shall be substituted; (27) in Chapter 39,- (i) In NOTE 2,- (a) for clause (d), the following clause shall be substituted, namely:- (d) Solutions (other than collodions) consisting of any of the products specified In heading Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading No.32.08); stamping foils of heading No. 32.12; ; (b) clauses (g) to (u) shall be renumbered as clauses (h) to (v) respectively and before clause (h) as so renumbered, the following clause shall be inserted, namely:- (g) Diagnostic or laboratory reagents on a backing of plastics (heading No. 38.22); ; (ii) for NOTE 4, the following NOTE shall be substituted, namely:- 4. The expression copolymers covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this NOTE, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. ; (iii) after NOTE 15, the following NOTE shall be inserted, namely: 16. For the purposes of this Chapter, insulated ware shall mean any multi-walled or multi-layered article intended to provide thermal insulation. ; (iv) 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 25% shall be substituted; (28) in Chapter 40,- (i) in sub-heading Nos. 4002.00, 4003.00, 4004.00, 4006.90, 4007.00, 4009.10, 4009.91, 4009.92 and 4009.99, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (ii) in sub-heading No. 4012.11, for the entry in column (4), the entry 45% shall be substituted; (iii) in sub-heading No. 4012.90, for the entry in column (4), the entry 25% shall be substituted; (iv) In sub-heading Nos. 4014.90, 4015.00, 4016.19, 4016.91, 4016.99, 4017.10 and 4017.20, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (29) in Chapter 42, in sub-heading Nos. 4201.10 and 4201.90, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (30) in Chapter 43, In sub-heading No. 4301.00, for the entry in column (4), the entry 25% shall be substituted; (31) In Chapter 44,- (i) in NOTE 1, for clause (b), the following clause shall be substituted, namely:- (b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading No.14.01); ; (ii) for NOTE 6, the following NOTE shall be substituted, namely:- 6. Heading No. 44.10 includes the following goods which are not to be classified in any other heading of this Schedule: (a) Resin bonded bamboo mats, namely, mats which are made by compressing two or more plies of only hand-woven bamboo mats, with the aid of resins; (b) Resin bonded bamboo mats having veneers in between, namely, mats which are made by compressing two or more plies of only hand-woven bamboo mate having veneers in between, with the aid of resins; (c) Resin bonded bamboo corrugated roofing sheets, namely, corrugated roofing sheets which are made by compressing two or more plies of woven bamboo mats, with or without veneers, with the aid of resins; and (d) Articles of particle board or similar board, fibreboard or laminated wood. Heading No. 44.10 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82. ; (iii) for NOTE 7, the following NOTE shall be substituted, namely:- 7. Subject to Note 1 above and except where the context otherwise requires, any reference to wood in a heading of this Chapter applies also to bamboos and other materials of a woody nature. ; (iv) in sub-heading No. 4402.00, for the entry in column (4), the entry 18% shall be substituted; (v) in sub-heading Nos. 4406.10, 4406.20, 4406.30, 4406.90, 4407.10 and 4407.90, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (vi) in sub-heading Nos. 4408.10, 4408.20, 4408.30, 4408.40, 4408.90, 4409.00 and 4410.11, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (32) in Chapter 45, in heading No. 4501.00, for the entry in column (4), the entry 18% shall be substituted; (33) in Chapter 46, in NOTE 1, for the words and brackets strips of other vegetable material (for example, raffla, narrow leaves or strips cut from broad leaves) or bark, , the words and brackets strips of other vegetable material (for example, strips of bark, narrow leaves and raffla or other strips obtained from broad leaves), shall be substituted; (34) in SECTION X, in the title, for the words WASTE AND SCRAP OF PAPER OR PAPERBOARD , the words and brackets RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD shall be substituted; (35) in Chapter 47, in the title, for the words WASTE AND SCRAP OF PAPER OR PAPERBOARD , the words and brackets RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD shall be substituted; (36) In Chapter 48,- (i) in NOTE 1, clauses (f) to (n) shall be renumbered as clauses (g) to (o) respectively and before clause (g) as so renumbered, the following clause shall be inserted, namely:- (1) Paper impregnated with diagnostic or laboratory reagents (heading No. 38.22); ; (ii) in NOTE 2, the words , for example, by coating or impregnation, shall be omitted; (iii) for NOTE 3, the following NOTE shall be substituted, namely:-- 3. In this Chapter newsprint means paper of a kind, (a) intended for the printing of newspapers; and (b) manufactured by a manufacturer of newsprint specified under Schedule I of the Newsprint Control Order, 1962, and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867). ; (iv) for NOTE 7, the following NOTE shall be substituted, namely: 7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the heading Nos. 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in this Schedule. ; (v) after NOTE 11, the following SUB-HEADING NOTES shall be added, namely:- SUBHEADING NOTES: 1. Sub-heading No. 4802.10 applies only to writing or printing paper, manufactured from pulp, and supplied directly from the factory of its manufacture against a purchase order, (a) placed upon the manufacturer by a State Textbook Publication Corporation or Board, or in the case of States which do not have a State Textbook Publication Corporation or Board, by an officer not below the rank of a Deputy Secretary in the State Government concerned, or by the National Council for Educational Research and Training; and (b) in which the said Corporation or Board or the said officer of the State Government concerned or the said Council, as the case may be, declares that the said paper shall be used for the printing of educational textbooks. 2. For the purposes of sub-heading No. 4802.20, the establishment, manufacturing the paper and paperboard, shall furnish a certificate, to an officer not below the rank of an Assistant Commissioner of Central Excise, from the Khadi and Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956), to the effect that such paper or paperboard is commercially recognised as hand-made paper or hand-made paperboard. 3. For the purposes of sub-heading No. 4804.20, the managing director or an officer of equivalent rank, in the Horticultural Produce Marketing or Processing Corporation of the State Government, shall specify the quantity of kraft paper or kraft paperboard intended for the manufacture of cartons for packing horticultural produce, and the manufacturer of cartons shall- (a) follow the procedure under Chapter X of the Central Excise Rules, 1944; and (b) furnish, within such period as the Assistant Commissioner of Central Excise having jurisdiction over his factory may specify, a certificate from the managing director of the said corporation to the effect that the cartons manufactured by using the aforesaid quantity of kraft paper or paperboard, have been used for the packing of horticultural produce. ; (vi) in sub-heading Nos. 4803.00, 4806.10, 4806.20, 4806.90, 4807.10, 4807.91, 4807.92, 4807.99, 4809.10, 4809.20, 4809.90, 4810.10, 4810.20, 4810.90, 4812.00, 4813.00, 4814.00, 4815.00 and 4816.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (vii) in sub-heading No. 4819.19, for the entry in column (4), the entry 8% shall be substituted; (viii) in sub-heading Nos. 4819.90 and 4822.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (37) In Chapter 49, in sub-heading No. 4901.10, for the entry in column (4), the entry 18% shall be substituted; (38) in Chapter 50, in sub-heading No. 5004.19, for the entry in column (4), the entry 18% shall be substituted; (39) in Chapter 51,- (i) in sub-heading Nos. 5105.10, 5105.21, 5105.29, 5105.30, 5105.40, 5106.12, 5106.13, 5107.11 and 5107.12, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (ii) In sub-heading Nos. 5108.00 and 5109.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (40) in Chapter 52, in sub-heading Nos. 5205.11, 5205.19, 5206.11 and 5206.12, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (41) in Chapter 53,- (i) in sub-heading Nos. 5306.11 and 5306.19, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (ii) in sub-heading Nos. 5307.11 and 5307.12, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (iii) in sub-heading No. 5308.14, for the entry in column (4), the entry 18% shall be substituted; (iv) in sub-heading Nos. 5309.10, 5309.21, 5308.22, 5309.23, 5309.29, 5310.10, 5310.21, 5310.22, 5310.23 and 5310.29, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (42) in Chapter 54,- (i) in sub-heading Nos. 5401.10 and 5401.20, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (ii) 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 30% shall be substituted; (ii) in sub-heading Nos. 5402.39, 5402.49, 5402.59, 5402.69, 5403.10, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42, 5403.49, 5404.10, 5404.90 and 5405.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (43) in Chapter 55,- (i) in sub-heading Nos. 5501.10, 5501.20, 5501.30, 5501.90, 5502.00, 5503.10, 5503.20, 5503.30, 5503.40, 5503.90, 5504.10 and 5504.90, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (ii) in sub-heading No. 5505.10, for the entry in column (4), the entry Rs. 10 per Kg. or 30% whichever is higher shall be substituted; (iii) in sub-heading No. 5505.20, for the entry in column (4), the entry Rs. 10 per Kg. or 18% whichever is higher shall be substituted; (iv) in sub-heading Nos. 5506.10, 5506.20, 5506.30, 5506.90, 5507.00, 5508.10, 5508.20, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 and 5510.90, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (44) in Chapter 56,- (i) in sub-heading Nos. 5601.10, for the entry in column (4), the entry 13% shall be substituted; (ii) In sub-heading Nos. 5603.00 and 5605.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (iii) in sub-heading No. 5607.10, for the entry in column (4), the entry 8% shall be substituted; (45) in Chapter 57,- (i) in sub-heading Nos. 5702.12 and 5703.20, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (ii) in sub-heading Nos. 5702.19 and 5703.90, for the entry in column (4) occurring against each of them, the entry 25% shall be substituted; (46) in Chapter 58, in sub-heading Nos. 5803.00, 5805.11 and 5805.19, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (47) in Chapter 59,- (i) in sub-heading Nos. 5901.10 and 5901.90, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (ii) in sub-heading Nos. 5902.10, 5902.20, 5902.90, 5903.10, 5903.20 and 5903.90, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (iii) in sub-heading Nos. 5904.10, 5904.91, 5904.92 and 5905.00, for the entry in column (4) occurring against each of them, the entry 25% shall be substituted; (iv) in sub-heading No. 5906.99, for the entry in column (4), the entry 18% shall be substituted; (v) in sub-heading Nos. 5907.11 5907.12 and 5907.19, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (v) in sub-heading No. 5907.90, for the entry in column (4), the entry 25% shall be substituted; (48) In Chapter 63, in sub-heading Nos. 6301.10, 6301.20, 6301.30, 6301.40, 6301.90, 6302.00, 6303.00, 6304.00, 6305.10, 6305.20, 6305.90, 6306.00 and 6307.90, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (49) in Chapter 64, in NOTE 1,- (i) for clause (a), the following clause shall be substituted, namely:- (a) Disposal foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material; ; (ii) clauses (b) to (d) shall be renumbered as clauses (c) to (e) respectively and before clause (c) as so renumbered, the following clause shall be inserted, namely:- (b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI); ; (50) In Chapter 65, for the entry in column (4) occurring against all the sub-heading Nos., the entry 13% shall be substituted; (51) In Chapter 66, in sub-heading No. 6601.00, for the entry in column (4), the entry 8% shall be substituted; (52) In Chapter 67, for the entry in column (4) occurring against all the sub-heading Nos., the entry 13%* shall be substituted; (53) in Chapter 68, for the entry in column (4) occurring against all the sub-heading Nos., the entry 18% shall be substituted; (54) in Chapter 69, in sub-heading No. 6906.10, for the entry in column (4), the entry 25% shall be substituted; (55) in Chapter 70,- (i) In NOTE 2, for clause (c), the following clause shall be substituted, namely:- (c) The expression absorbent, reflecting or non-reflecting layer means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass; ; (ii) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7009.00, 7011.10, 7012.10, 7013.10 and 7015.00), the entry 18% shall be substituted; (ii) in sub-heading No. 7009.00, for the entry in column (4), the entry 13% shall be substituted; (iv) in sub-heading No. 7015.00, for the entry in column (4), the entry 8% shall be substituted; (56) in Chapter 71, in NOTE 1, clauses (d) to (m) shall be renumbered as clauses (e) to (n) respectively and before clause (e) as so renumbered, the following clause shall be inserted, namely:- (d) Supported catalysts (heading No. 38.15); ; (57) in Section XV,- (i) NOTES 3 to 7 shall be renumbered as NOTES 5 to 9 respectively and before NOTE 5 as so renumbered, the following NOTES shall be inserted, namely:- 3. Throughout this Schedule, the expression base metals means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium: 4. Throughout this Schedule, the term cermets means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term cermets includes sintered metal carbides (metal carbides sintered with a metal). ; (ii) in NOTE 6 as so renumbered and in clause (b) of NOTE 7 as so renumbered, for the word and figure NOTE 3 , the word and figure NOTE 5 shall be substituted; (58) in Chapter 72,- (i) in NOTE 1, for clauses (l) and (m), the following clauses shall be substituted, namely:- (l) Bars and rods, hot-rolled, in irregularly wound coils. Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (Including flattened circles and modified rectangles , of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have identations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods). ; (m) Other bars and rods Products which do not conform to any of the definitions at (ij), (k) or (1) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including flattened circles and modified rectangles , of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Those products may : - have identations, ribs, grooves or other deformations produced during rolling process (reinforcing bars and rods); - be twisted after rolling. ; (ii) in SUB-HEADING NOTE 1, for clause (d), the following clause shall be substituted, namely :- (d) Silico manganese steel Alloy steels containing by weight : - not more than 0.7% of carbon, - 0.5% or more but not more than 1.9% of manganese, and -0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel. ; (59) in Chapter 73,- (i) after NOTE 2, the following NOTE shall be inserted, namely:- 3. In relation to pipes and tubes of heading Nos. 73.04, 73.05 and 73.06, the process of drawing or redrawing shall amount to manufacture . ; (ii) in heading No. 73.05, for the entry in column (3), the following entry shall be substituted, namely:- OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING CIRCULAR CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM, OF IRON OR STEEL ; (iii) in sub-heading No. 7323.10, for the entry in column (4), the entry 8% shall be substituted; (60) in Chapter 76, In sub-heading No. 7615.20, for the entry in column (4), the entry 8% shall be substituted; (61) in Chapter 82, in sub-heading No. 8215.00, for the entry in column (4), the entry Nil shall be substituted; (62) In Chapter 83, for the entry in column (4) occurring against all the sub-heading Nos., the entry 18% shall be substituted; (63) in Section XVI,- (i) in NOTE 1, in clause (n), for the words and figures of heading No. 96.03 , the brackets, words and figures (heading No. 96.03) shall be substituted; (ii) In NOTE 2,- (a) in clause (a), for the brackets, words and figures (other than heading Nos. 84.85 and 85.48) the brackets, words and figures (other than heading Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) shall be substituted; (b) In clause (b), for the words of that kind , the words and figures of that kind or in heading No. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate shall be substituted; (c) for clause (c), the following clause shall be substituted, namely:- (c) All other parts are to be classified in heading No. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading No. 84.85 or 85.48. ; (64) In Chapter 84,- (i) in NOTE 1, for clause (b), the following clause shall be substituted, namely:- (b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); ; (ii) in NOTE 2, the following shall be inserted at the end, namely: Heading No. 84.24 does not cover : Ink-jet printing machines (heading No. 84.43 or 84.71). ; (iii) for NOTE 4, the following NOTE shall be substituted, namely:- 4. Heading No. 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either : (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres), (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or (c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines). ; (iv) In NOTE 5, for clause (b) and the portion beginning with the words Heading No. and ending with the words in residual headings , the following clauses shall be substituted, namely: (b) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (e) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions: (i) It is of a kind solely or principally used in an automatic data processing system; (ii) It is connectable to the central processing unit either directly or through one or more other units; and (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. (c) Separately presented units of an automatic data processing machine are to be classified in heading No. 84.71. (d) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (b)(i) and (b)(III) above, are in all cases to be classified as units of heading No. 84.71. (e) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. ; (v) after NOTE 7, the following NOTE shall be inserted, namely:- 8. For the purposes of heading No. 84.70, the term pocket-size applies only to machines the dimensions of which do not exceed 170 mm. x 100 mm. x 45 mm. ; (vi) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8401.10, 8401.90, 8413.11, 8413.12, 8413.13, 8413.14, 8413.20, 8413.91, 8414.10, 8414.20, 8414.30, 8414.91, 8414.92, 8415.00, 8418.10, 8418.90, 8419.10, 8419.80, 8419.91, 8419.99, 8422.10, 8422.80, 8422.90, 8424.10, 8424.91, 8427.00, 8432.00, 8433.00, 8434.10, 8434.90, 8436.00, 8437.00, 8442.10, 8442.90, 8443.10, 8443.90, 8450.10, 8450.90, 8452.00, 8458.00, 8459.00, 8460.00, 8461.00, 8463.00, 8467.10, 8467.90, 8469.10, 8469.90, 8470.00, 8472.00, 8473.00, 8476.11, 8476.19, 8476.91, 8476.99, 8479.10, 8481.10, 8481.20, 8481.91, 8481.92, 8483.00 and 8484.00), the entry 13% shall be substituted; (vii) in sub-heading Nos. 8414.30, 8414.92 and 8415.00, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (viii) in sub-heading No. 8418.10, for the entry in column (4), the entry 18% shall be substituted; (ix) in sub-heading No. 8418.90, for the entry in column (4), the entry 30% shall be substituted; (x) in sub-heading Nos. 8434.10 and 8434.90, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (xi) in sub-heading Nos. 8450.10 and 8450.90, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (xii) in sub-heading Nos. 8472.00, 8476.11 and 8476.19, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (xiii) in sub-heading No. 8476.91, for the entry in column (4), the entry 30% shall be substituted; (xiv) in sub-heading No. 8476.99, for the entry in column (4), the entry 18% shall be substituted; (xv) in sub-heading Nos. 8481.10 and 8481.91, for the entry in column (4) occurring against each of them, the entry 30% shall be substituted; (65) in Chapter 85,- (i) in NOTE 4, for the portion beginning with the words The term and ending with the words connecting elements , the following shall be substituted, namely: The expression printed circuits does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discreet resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. ; (ii) after NOTE 6, the following NOTE shall be inserted, namely:- 7. For the purposes of heading No. 85.24, recording of sound or other phenomena shall amount to manufacture. ; (iii) in sub-heading Nos. 8501.00, 8503.00 and 8504.00, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (iv) in sub-heading Nos. 8505.00, 8506.00 and 8507.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (v) in sub-heading No. 8508.00, for the entry in column (4), the entry 13% shall be substituted; (vi) in sub-heading Nos. 8509.00, 8511.00, 8512.00 and 8613.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (vii) in sub-heading No. 8514.00, for the entry in column (4), the entry 13% shall be substituted; (viii) in sub-heading No. 8516.00, for the entry in column (4), the entry 18% shall be substituted; (ix) in sub-heading Nos. 8518.00, 8519.00, 8520.00, 8521.00 and 8523.11, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (x) in sub-heading No. 8523.12, for the entry in column (4), the entry 8% shall be substituted; (xi) in sub-heading Nos. 8523.13, 8523.14, 8523.19, 8523.20 and 8623.90, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (xii) in sub-heading Nos. 8525.00 and 8526.00, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (xiii) in sub-heading No. 8529.00, for the entry in column (4), the entry 18% shall be substituted; (xiv) in sub-heading Nos. 8530.00 and 8531.00, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (xv) in sub-heading Nos. 8532.00, 8533.00 and 8534.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (xvi) in sub-heading No. 8535.00, for the entry in column (4), the entry 18% shall be substituted; (xvii) in sub-heading No. 8536.10, for the entry in column (4), the entry 30% shall be substituted; (xviii) in sub-heading Nos. 8536.90 and 8538.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (xix) in sub-heading No. 8540.11, for the entry in column (4), the entry 18% shall be substituted; (xx) In sub-heading No. 8540.12, for the entry in column (4), the entry 13% shall be substituted; (xxi) in sub-heading Nos. 8540.90, 8541.00 and 8542.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (xxii) in sub-heading No. 8543.10, for the entry in column (4), the entry 13% shall be substituted; (xxiii) in sub-heading Nos. 8543.90, 8544.10, 8544.90, 8545.00, 8546.00, 8547.00 and 8548.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (66) in Section XVII, for NOTE 4, the following NOTE shall be substituted, namely:- 4. For the purposes of this Section: (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87; (b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87; (c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88. ; (67) in Chapter 86, in sub-heading No. 8607.00, for the entry in column (4), the entry 18% shall be substituted; (68) in Chapter 87,- (i) In NOTE 2, the following shall be inserted at the end, namely:- Machines and working tools designed for fitting to tractors of heading No.87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. ; (ii) In sub-heading No. 8701.90, for the entry in column (4), the entry 13% shall be substituted; (iii) in sub-heading No. 8702.10, for the entry in column (4), the entry 25% shall be substituted; (iv) in sub-heading No. 8707.00, for the entry in column (4), the entry 18% shall be substituted; (69) in Chapter 89,- (i) in sub-heading Nos. 8901.00 and 8902.00, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (ii) in sub-heading No. 8903.00, for the entry in column (4), the entry 25% shall be substituted; (iii) in sub-heading Nos. 8904.00, 8905.00 and 8906.00, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (iv) in sub-heading No. 8907.00, for the entry in column (4), the entry 25% shall be substituted; (70) In Chapter 90,- (i) In NOTE 1, In clause (h), for the words, brackets and figures sound heads (heading No. 86.22); , the words, brackets and figures sound heads (heading No. 85.22); still image video camera and other video camera recorders (heading No. 85.25); shall be substituted; (ii) in sub-heading Nos. 9001.90, 9002.00, 9003.90, 9005.00, 9006.00, 9007.00, 9008.00 and 9009.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (iii) in sub-heading Nos. 9011.00, 9012.00, 9013.00, 9014.00, 9015.00, 9016.10, 9016.90 and 9017.90, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (iv) in sub-heading Nos. 9023.00, 9024.00, 9025.00, 9026.00, 9027.00, 9028.00, 9029.00, 9030.00 and 9031.00, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (v) in sub-heading No. 9032.11, for the entry in column (4), the entry 30% shall be substituted; (vi) in sub-heading Nos. 9032.12 and 9032.80, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (vii) in sub-heading No. 9032.91, for the entry in column (4), the entry 30% shall be substituted; (viii) in sub-heading Nos. 9032.99 and 9033.00, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (71) in Chapter 91,- (i) in sub-heading Nos. 9101.90 and 9102.90, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (ii) in sub-heading Nos. 9103.00, 9104.00, 9105.00, 9106.00, 9107.00, 9108.00, 9109.00, 9110.00, 9111.00, 9112.00, 9113.00, and 9114.00, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted; (72) in Chapter 92,- (i) for the entry in column (4) occurring against all the sub-heading Nos., the entry 8% shall be substituted; (ii) in heading No. 92.06, in column (3), for the word MARACCAS , the word MARACAS shall be substituted; (73) in Chapter 93, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 9301.00), the entry 18% shall be substituted; (74) In Chapter 94,- (i) in sub-heading Nos. 9401.00 and 9403.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (ii) in sub-heading No. 9406.00, for the entry in column (4), the entry 8% shall be substituted; (75) in Chapter 95,- (i) in NOTE 1, for clause (i), the following clause shall be substituted, namely: (i) Pumps for liquids (heading No. 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading No. 84.21), electric motors (heading No. 85.01), electric transformers (heading No. 85.04) or radio remote control apparatus (heading No. 85.26) ; ; (ii) in sub-heading Nos. 9505.00, 9506.00, 9507.00 and 9508.00, for the entry in column (4) occurring against each of them, the entry 13% shall be substituted; (76) In Chapter 96, (i) in sub-heading Nos. 9601.00, 9602.00 and 9604.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (ii) in sub-heading No. 9605.10, for the entry in column (4), the entry 30% shall be substituted; (iii) in sub-heading Nos. 9605.90, 9606.90, 9608.00, 9611.00, 9612.00, 9613.10, 9613.90, 9614.00 and 9616.00, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted; (iv) in sub-heading No. 9617.00, for the entry in column (4), the entry 15% shall be substituted; (v) in sub-heading No. 9618.00, for the entry in column (4), the entry 18% 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 13, for heading No. 13.01 and the entries relating thereto, the following shall be substituted, namely:- 13.01 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 1301.10 - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 8% 1301.90 - Other Nil ; (2) in Chapter 15, for heading No. 15.06, sub-heading Nos. 1506.11, 1506.12 and 1506.20 and the entries relating thereto, the following shall be substituted, namely:- 15.06 1506.00 GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES 18% ; (3) in Chapter 19,- (i) for heading No. 19.01 and the entries relating thereto, the following shall be substituted, namely:- 19.01 MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADING NOS. 04.01 TO 04.04, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED - Put up in unit containers : 1901.11 -- For Infant use Nil 1901.19 -- Other 18% - Other: 1901.91 -- Malt extract 18% 1901.92 -- Food preparations containing malt or malt extract or cocoa powder in any proportion 18% 1901.99 -- Other Nil ; (ii) for heading No. 19.02 and the entries relating thereto, the following shall be substituted, namely: 19.02 PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED - Put up in unit containers: 1902.11 -- Seviyan (Vermicelli) Nil 1902.19 -- Other 13% 1902.90 -- Other Nil ; (iii) for heading No. 19.04 and the entries relating thereto, the following shall be substituted, namely:- 19.04 PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER THAN MAIZE (CORN)], IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR AND MEAL), PRECOOKED, OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED 1904.10 Put up in unit containers 13% 1904.90 - Other Nil ; (4) in Chapter 20, for heading No. 20.01 and the entries relating thereto, the following shall be substituted, namely: 20.01 PREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS, INCLUDING JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, FRUIT JUICES AND VEGETABLE JUICES, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 2001.10 - Put up in unit containers and bearing a brand name 8% 2001.90 - Other Nil ; (5) in Chapter 21,- (i) In heading No. 21.02, for sub-heading No. 2102.10 and the entries relating thereto, the following sub-heading and the entries relating thereto shall be substituted, namely:- 2102.10 - Put up in unit containers 13% ; (ii) for heading No. 21.03 and the entries relating thereto, the following shall be substituted, namely:- 21.03 SAUCES, KETCHUP AND THE LIKE AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD 2103.10 - Put up in unit containers and bearing a brand name 8% 2103.90 - Other Nil ; (iii) for heading No. 21.04 and the entries relating thereto, the following shall be substituted, namely:- 21.04 SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS 2104.10 - Put up in unit containers and bearing a brand name 8% 2104.90 - Other Nil ; (6) in Chapter 22,- (i) in heading No. 22.02, for sub-heading No. 2202.30 and the entries relating thereto, the following shall be substituted, namely:- 2202.30 - Soya milk drinks, whether or not sweetened or flavoured Nil 2202.40 - Fruit pulp or fruit juice based drinks 8% ; (ii) for heading No. 22.04, and the entries relating thereto, the following shall be substituted, namely:- 22.04 ETHYL ALCOHOL OF ANY STRENGTH WHETHER DENATURED OR NOT, BUT NOT INCLUDING ALCOHOLIC LIQUOR FOR HUMAN CONSUMPTION 2204.10 - Denatured ethyl alcohol of any strength 18% 2204.90 - Other Nil ; (7) In Chapter 28,- (i) in heading No. 28.04, for sub-heading Nos. 2804.19 and 2804.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- 2804.12 -- For use in the manufacture of heavy water Nil 2804.19 -- Other 18% - Hydrogen: 2804.21 -- Consumed within the factory of production Nil 2804.29 -- Other 18% Nitrogen: 2804.31 -- For use in the manufacture of heavy water Nil 2804.32 -- In liquid form, for use in processing and storage of semen for artificial Insemination of cattle Nil 2804.33 -- Consumed within the factory of production Nil 2804.39 -- Other 18% 2804.40 - Silicon in all forms 13% 2804.90 - Other 18% ; (ii) for heading No. 28.05 and the entries relating thereto, the following shall be substituted, namely: 28.05 ALKALI OR ALKALINE-EARTH METALS; RARE-EARTH METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT INTERMIXED OR INTER ALLOYED; MERCURY - Potassium metal : 2805.11 -- For use in a heavy water plant Nil 2805.12 -- Other 18% 2805.90 - Other 18% ; (iii) for heading No. 28.11 and the entries relating thereto, the following shall be substituted, namely:- 28.11 OTHER INORGANIC ACIDS AND OTHER INORGANIC OXYGEN COMPOUNDS OF NON-METALS 2811.10 - Carbon dioxide 18% - Sulphur dioxide and sulphur trioxide: 2811.21 -- Consumed in the manufacture of sulphuric acid, within the factory of production Nil 2811.29 -- Other 18% 2811.90 - Other 18% ; (iv) for heading No. 28.14 and the entries relating thereto, the following shall be substituted, namely:- 28.14 AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION 2814.10 - For use in the manufacture of heavy water Nil 2814.90 - Other 18% ; (v) for heading No. 28.44 and the entries relating thereto, the following shall be substituted, namely: 28.44 RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR COMPOUNDS; MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS 2844.10 - Nuclear fuel Nil 2844.20 - Thorium Hydroxide Nil 2844.90 - Other 18% ; (vi) for heading No. 28.45 and the entries relating thereto, the following shall be substituted, namely:- 28.45 ISOTOPES OTHER THAN THOSE OF HEADING NO. 28.44; COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED 2845.10 - Nuclear fuel Nil 2845.20 - Heavy water (Deuterium Oxide) Nil 2845.90 - Other 18% ; (vii) for heading No. 28.61 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 - Distilled or conductivity water and water of similar purity 2851.11 -- Used within the factory of production Nil 2851.19 -- Other 18% - Liquid air (whether or not any fraction has been removed): 2851.21 -- Used within the factory of production Nil 2851.29 -- Other 18% 2851.30 - Compressed air Nil 2851.90 - Other 18% ; (8) in Chapter 29,- (i) for heading No. 29.33 and the entries relating thereto, the following shall be substituted, namely: 29.33 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETERO-ATOM(S) ONLY 2933.10 - Caprolactum 18% 2933.90 - Other 18% ; (ii) for heading No. 29.34 and the entries relating thereto, the following shall be substituted, namely: 29.34 2934.00 NUCLEIC ACIDS AND THEIR SALTS; OTHER HETEROCYCLIC COMPOUNDS 18% ; (9) In Chapter 30, (i) for heading No. 30.04 and the entries relating thereto, the following shall be substituted, namely:- 30.04 WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES OR PUT UP IN FORMS OR PACKINGS FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES 3004.10 - Not bearing a brand name Nil 3004.90 - Other 15% ; (ii) in heading No. 30.05, after sub-heading No. 3005.20 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely: 3005.30 - Oral rehydration salts Nil ; (10) In Chapter 32, for heading No. 32.15 and the entries relating thereto, the following shall be substituted, namely:- 32.15 PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID 3215.10 - Writing Ink Nil 3215.90 - Other 18% ; (11) In Chapter 33,- (i) in heading No. 33.07, after sub-heading No. 3307.49 and the entries relating thereto, the following sub-headings and the entries relating thereto shall be inserted, namely:- 3307.50 - Sterile contact lens care solution 25% 3307.60 - Kumkum (Including sticker kumkum), kajal, sindur, alta or mahavar Nil ; (12) In Chapter 34,- (i) In heading No. 34.01, after sub-heading No. 3401.12 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely: 3401.13 Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the said commission for the purpose of manufacture of such soaps Nil ; (13) in Chapter 38,- (i) for heading No. 38.05 and the entries relating thereto, the following shall be substituted, namely:- 38.05 GUM, WOOD OR SULPHATE TURPENTINE AND OTHER TURPENIC OILS PRODUCED BY THE DISTILLATION OR OTHER TREATMENT OF CONIFEROUS WOODS; CRUDE DIPENTENE; SULPHITE TURPENTINE AND OTHER CRUDE PARACYMENE; PINE OIL CONTAINING ALPHATERPINEOL AS THE MAIN CONSTITUENT - Turpentine oil: 3805.11 -- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 18% 3805.19 -- Other Nil 3805.90 - Other 18% ; (ii) for heading No. 38.06 and the entries relating thereto, the following shall be substituted, namely: 38.06 ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF; ROSIN SPIRIT AND ROSIN OILS; RUN GUMS - Rosin 3806.11 -- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 18% 3806.19 -- Other Nil 3806.20 - Ester gums 18% 3806.30 - Run gums 18% 3806.90 - Other 18% ; (iii) for heading No. 38.18 and the entries relating thereto, the following shall be substituted, namely:- 38.18 CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS - Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms: 3818.11 -- Of silicon 13% 3818.19 -- Of other chemical elements 18% 3818.90 - Other 18% ; (iv) for heading No. 38.22 and the entries relating thereto, the following shall be substituted, namely:- 38.22 3822.00 DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING AND PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING, OTHER THAN THOSE OF CHAPTER 30 18% ; (v) for heading No. 38.23 and the entries relating thereto, the following headings, sub-headings and the entries shall be substituted, namely:- 38.23 3823.00 INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS 8% 38.24 PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED; RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED 3824.10 - Phosphogypsum 13% 3824.20 - Ready mix concrete 13% 3824.90 - Other 18% ; (14) in Chapter 39,- (i) for heading No. 39.23 and the entries relating thereto, the following shall be substituted, namely:- 39.23 ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS 3923.10 - Insulated ware 15% 3923.90 - Other 25% ; (ii) for heading No. 39.24 and the entries relating thereto, the following shall be substituted, namely:- 39.24 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PLASTICS 3924.10 - Insulated ware 15% 3924.90 - Other 25% ; (15) in Chapter 40,- (i) for heading No. 40.05 and the entries relating thereto, the following shall be substituted, namely:- 40.05 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 4005.10 - Plates, sheets or strip, whether or not combined with any textile material, in relation to the manufacture of which no credit of the duty paid on the Inputs used has been availed under Rule 57A of the Central Excise Rules, 1944 Nil 4005.20 - Used within the factory of production for the manufacture of excisable goods falling within this Schedule Nil 4005.90 - Other 18% ; (ii) for heading No. 40.08 and the entries relating thereto, the following shall be substituted, namely: 40.08 PLATES, BLOCKS, SHEETS, STRIP, RODS, AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER - Of cellular rubber: 4008.11 -- Plates, blocks, sheets and strip of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear Nil 4008.19 -- Other 25% - Of non-cellular rubber: 4008.21 -- Plates, blocks, sheets and strip, used in the manufacture of soles, heels or soles and heels combined, for footwear Nil 4008.22 -- Plates, sheets and strip, for resoling or repairing or retreading rubber tyres 25% 4008.29 -- Other 18% ; (16) in Chapter 44,- (i) 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 4404.20 - In or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil 4404.30 - Used within the factory of production for the manufacture of goods falling under sub-heading No. 4410.19 or 4410.90 Nil 4404.90 - Other 18% ; (ii) for heading No. 44.05 and the entries relating thereto, the following shall be substituted, namely: 44.05 WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBATED, CHAMFERED, V-JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES OR FACES, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED 4405.10 - In or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil 4405.20 - Used within the factory of production for the manufacture of goods falling under sub-heading No. 4410.19 or 4410.90 Nil 4405.90 - Other 18% ; (17) in Chapter 47, for heading No. 47.02 and the entries relating thereto, the following shall be substituted, namely:- 47.02 RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD 4702.10 - Arising from goods of sub-heading No. 4802.10 in the course of printing of educational textbooks Nil 4702.90 - Other 18% ; (18) In Chapter 48,- (i) for heading No. 48.01 and the entries relating thereto, the following shall be substituted, namely:- 48.01 4801.00 NEWSPRINT, IN ROLLS OR SHEETS Nil ; (ii) for heading No. 48.02 and the entries relating thereto, the following shall be substituted, namely:- 48.02 UNCOATED PAPER AND PAPERBOARD OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND PUNCH CARD STOCK AND PUNCH TAPE PAPER, IN ROLLS OR SHEETS, OTHER THAN PAPER OF HEADING NO. 48.01 OR 48.03; HAND-MADE PAPER AND PAPERBOARD 4802.10 - Writing or printing paper for printing of educational textbooks Nil 4802.20 - Paper or paperboard, in the manufacture of which,- (a) the principal process of lifting the pulp is done by hand; and (b) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 Inches Nil 4802.30 - Maplitho paper supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil 4802.90 - Other 18% ; (iii) for heading No. 48.04 and the entries relating thereto, the following shall be substituted, namely:- 48.04 UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING NO. 48.02 OR 48.03 4804.10 - Kraft paper supplied to a braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun Nil 4804.20 - Used in the manufacture of cartons for packing of horticultural produce 8% 4804.90 - Other 18% ; (iv) for heading No. 48.05 and the entries relating thereto, the following shall be substituted, namely:- 48.05 4805.00 OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 2 TO THIS CHAPTER 18% ; (v) for heading No. 48.08 and the entries relating thereto, the following shall be substituted, namely:- 48.08 PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN HEADING NO. 48.03 4808.10 - Corrugated paper and paperboard, whether or not perforated 18% 4808.90 - Other 18% ; (vi) for heading No. 48.11 and the entries relating thereto, the following shall be substituted, namely: 48.11 PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEADING NO. 48.03, 48.09 OR 48.10 4811.10 - Tarred, bituminised or asphalted paper and paperboard 18% 4811.20 - Gummed or adhesive paper and paperboard 18% - Paper and paperboard coated, Impregnated or covered with plastic (excluding adhesives): 4811.31 -- Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates 25% 4811.39 -- Other 18% 4811.40 - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol 18% 4811.90 - Other 18% ; (vii) for heading No. 48.18 and the entries relating thereto, the following shall be substituted, namely:- 48.18 TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 38 CENTIMETRES, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SERVIETTES, NAPKINS FOR BABIES, TAMPONS, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES 4818.10 - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles 18% 4818.90 - Other 18% ; (viii) for heading No. 48.23 and the entries relating thereto, the following shall be substituted, namely:- 48.23 OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES 4823.10 - Braille paper Nil 4823.20 - Paper pulp moulded trays Nil 4823.30 - Cellulose insole board or sheet 8% 4823.40 - Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates 25% 4823.90 - Other 18% ; (19) in Chapter 52, for heading No. 52.04 and the entries relating thereto, the following shall be substituted, namely:- 52.04 COTTON SEWING THREAD 5204.10 - Cotton sewing thread not containing any synthetic staple fibre 5% 5204.90 - Other 18% ; (20) in Chapter 64,- (i) after sub-heading No. 6401.11 and the entries relating thereto, the following sub-headings and entries shall be inserted, namely:- 6401.12 -- Of value not exceeding Rs.75 per pair Nil 6401.13 -- Chappals (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawal chappals, of materials other than leather Nil ; (ii) after sub-heading No. 6401.91 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely: 6401.92 -- Of the hawai chappals of sub-heading No. 6401.13 Nil ; (21) in Chapter 68, for heading No. 68.07 and the entries relating thereto, the following shall be substituted, namely:- 68.07 GOODS, IN WHICH MORE THAN 25% BY WEIGHT OF RED MUD, PRESS MUD OR BLAST FURNACE SLAG OR ONE OR MORE OF THESE MATERIALS, HAVE BEEN USED; ALL OTHER ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR OF SIMILAR MATERIALS, NOT ELSEWHERE SPECIFIED OR INCLUDED 6807.10 - Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used 8% 6807.20 - Blocks, slabs, concrete beams and stairs of a kind used in pre-fabricated buildings of heading No. 94.06 8% 6807.90 - Other 18% ; (22) In Chapter 69, for heading No. 69.01 and the entries relating thereto, the following shall be substituted, namely:- 69.01 BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS OF SILICEOUS EARTHS; REFRACTORY CERAMIC GOODS SUCH AS BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC CONSTRUCTIONAL GOODS AND OTHER REFRACTORY CERAMIC GOODS SUCH AS RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS AND RODS 6901.10 - Clay bricks other than fire-clay bricks Nil 6901.20 - Burnt clay tiles conforming to I. S. specification No. 3367 - 1975 Nil 6901.90 - Other 15% ; (23) in Chapter 70,- (i) for the heading No. 70.02 and the entries relating thereto, the following shall be substituted, namely:- 70.02 CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES, DRAWN GLASS AND BLOWN GLASS, IN SHEETS, FLOAT GLASS AND SURFACE GROUND OR POLISHED GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON-REFLECTING LAYER, BUT NOT OTHERWISE WORKED 7002.10 - Tinted 18% 7002.20 - Not tinted 18% ; (ii) in heading No. 70.10, for sub-heading Nos. 7010.10 and 7010.20 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- - Glass shells, glass globes and glass founts: 7010.11 -- Globes for lamps and lanterns Nil 7010.12 -- Founts for kerosene wick lamps Nil 7010.19 -- Other 18% -- Glass chimneys: 7010.21 -- For lamps and lanterns 18% 7010.29 -- Other 18% ; (24) in Chapter 71, for heading No. 71.01 and the entries relating thereto, the following shall be substituted, namely:- 71.01 NATURAL OR CULTURED PEARLS; PRECIOUS OR SEMI- PRECIOUS STONES; SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES; DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES; ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED); PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL; ARTICLES OF JEWELLERY (OTHER THAN IMITATION JEWELLERY) AND PARTS THEREOF; IMITATION JEWELLERY; OTHER ARTICLES OF PRECIOUS METAL OR OF METALS CLAD WITH PRECIOUS METAL; WASTE AND SCRAP OF PRECIOUS METAL OR OF METALS CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL OR PRECIOUS METAL COMPOUNDS OF A KIND USED PRINCIPALLY FOR RECOVERY OF PRECIOUS METAL; COIN 7101.10 - Diamonds, cut or polished or both Nil 7101.20 - Piezo-electric quartz Nil - Precious metals, namely, silver, gold and platinum and other metals of the platinum group (unwrought), metals clad with precious metal : 7101.31 -- Silver Nil 7101.39 -- Other 18% 7101.40 - Articles of jewellery (other than imitation jewellery) and parts thereof 18% 7101.50 - Imitation jewellery Nil 7101.60 - Strips, wires, sheets, plates and foils of silver Nil 7101.70 - Articles of silver 18% 7101.80 - Dust and powder of natural or synthetic precious or semi- precious stones; waste and scrap of precious metal or metal clad with precious metal 18% 7101.90 - Other 18% ; (25) In Chapter 72,- (i) after sub-heading No. 7204.20 and the entries relating thereto, the following sub-headings and the entries shall be inserted, namely:- - Of stainless steel : 7204.21 -- Waste and scrap arising out of manufacture of cold rolled stainless steel pattis /patta Nil 7204.29 -- Other 15% ; (ii) after sub-heading No. 7219.20 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely:- 7219.30 Pattis/pattas when subjected to any process other than cold rolling Nil ; (iii) after sub-heading No. 7220.20 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely:- 7220.30 - Pattis/pattas when subjected to any process other than cold rolling Nil ; (iv) after sub-heading No. 7222.40 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely:- 7222.50 - Circles used within the factory of production in the manufacture of utensils Nil ; (26) In Chapter 73, (i) after sub-heading No. 7308.40 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely: 7308.50 - All goods fabricated at site of work for use in construction work at such site Nil ; (ii) in heading No. 73.26, for sub-heading No. 7328.20 and the entries relating thereto, the following shall be substituted, namely: - Articles of iron or steel wire 7326.21 -- Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws Nil 7326.29 -- Other 15% ; (27) in Chapter 74,- (i) for heading No. 74.04 and the entries relating thereto, the following shall be substituted, namely: 74.04 COPPER WASTE AND SCRAP 7404.10 - Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts Nil 7404.90 - Other 15% ; (ii) after sub-heading No. 7408.11 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely:- 7408.12 -- Of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for manufacture of imitation Zari Nil ; (iii) after sub-heading No. 7408.21 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely:- 7408.22 -- Of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for manufacture of imitation Zari Nil ; (iv) for heading No. 74.18 and the entries relating thereto, the following shall be substituted, namely:- 74.18 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER; SANITARY WARE AND PARTS THEREOF, OF COPPER 7418.10 - Table, kitchen or other household articles and parts thereof Nil 7418.90 - Other 15% ; (28) in Chapter 76, for heading No. 76.02 and the entries relating thereto, the following shall be substituted, namely:- 76.02 ALUMINIUM WASTE AND SCRAP 7602.10 - Waste and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets Nil 7602.90 - Other 15% ; (29) in Chapter 79, for heading No. 79.07 and the entries relating thereto, the following shall be substituted, namely:- 79.07 7907.00 OTHER ARTICLES OF ZINC 15% ; (30) in Chapter 80, for heading No. 80.05 and the entries relating thereto, the following shall be substituted, namely:- 80.05 8005.00 TIN FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD PLASTICS OR SIMILAR BACKING MATERIALS), OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM; TIN POWDERS AND FLAKES 15% ; (31) in Chapter 82, for heading No. 82.09 and the entries relating thereto, the following shall be substituted, namely:- 82.09 8209.00 PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, UNMOUNTED, OF CERMETS 15% ; (32) in Chapter 84,- (i) for heading No. 84.01 and the entries relating thereto, the following shall be substituted, namely:- 84.01 NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES), NON-IRRADIATED, FOR NUCLEAR REACTORS; MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION 8401.10 - Nuclear fuel Nil 8401.90 - Other 13% ; (ii) 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 - All goods other than parts 13% 8419.90 - Parts 13% ; (iii) for heading No. 84.22 and the entries relating thereto, the following shall be substituted, namely:- 84.22 DISH WASHING MACHINES; MACHINERY FOR CLEANING OR DRYING BOTTLES OR OTHER CONTAINERS; MACHINERY FOR FILLING, CLOSING, SEALING OR LABELLING BOTTLES, CANS, BOXES, BAGS OR OTHER CONTAINERS; MACHINERY FOR CAPSULING BOTTLES, JARS, TUBES AND SIMILAR CONTAINERS; OTHER PACKING OR WRAPPING MACHINERY (INCLUDING HEAT-SHRINK WRAPPING MACHINERY); MACHINERY FOR AERATING BEVERAGES 8422.10 - Dish washing machines 18% 8422.80 - Other 13% ; 8422.90 - Parts 13% ; (iv) in heading No. 84.42, for sub-heading Nos. 8442.10 and 8442.90 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- 8442.10 - Printing blocks and printing types Nil 8442.20 - Lithographic plates used within the factory of its production for printing purposes Nil 8442.90 - Other 13% ; (v) for heading No. 84.43 and the entries relating thereto, the following shall be substituted, namely:- 84.43 PRINTING MACHINERY, INCLUDING INK-JET PRINTING MACHINES, OTHER THAN THOSE OF HEADING NO. 84.71; MACHINES FOR USES ANCILLARY TO PRINTING 8443.10 - All goods other than parts 13% 8443.90 - Parts 13% ; (vi) for heading No. 84.58 and the entries relating thereto, the following shall be substituted, namely: 84.58 8458.00 LATHES (INCLUDING TURNING CENTRES) FOR REMOVING METAL 13% ; (vii) for heading No. 84.59 and the entries relating thereto, the following shall be substituted, namely:- 84.59 8459.00 MACHINE-TOOLS (INCLUDING WAY-TYPE UNIT HEAD MACHINES) FOR DRILLING, BORING, MILLING, THREADING OR TAPPING BY REMOVING METAL, OTHER THAN LATHES (INCLUDING TURNING CENTRES) OF HEADING NO. 84.58 13% ; (viii) for heading No. 84.60 and the entries relating thereto, the following shall be substituted, namely: 84.60 8460.00 MACHINE-TOOLS FOR DEBURRING, SHARPENING, GRINDING, HONING, LAPPING, POLISHING OR OTHERWISE FINISHING METAL, OR CERMETS BY MEANS OF GRINDING STONES, ABRASIVES OR POLISHING PRODUCTS, OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACHINES OF HEADING NO. 84.61 13% ; (ix) for heading No. 84.61 and the entries relating thereto, the following shall be substituted, namely:- 84.61 8461.00 MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING, BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING, SAWING, CUTTING-OFF AND OTHER MACHINE- TOOLS WORKING BY REMOVING METAL, OR CERMETS, NOT ELSEWHERE SPECIFIED OR INCLUDED 13% ; (x) for heading No. 84.63 and the entries relating thereto, the following shall be substituted, namely:- 84.63 8463.00 OTHER MACHINE-TOOLS FOR WORKING METAL, OR CERMETS, WITHOUT REMOVING MATERIAL 13% ; (xi) for heading No. 84.67 and the entries relating thereto, the following shall be substituted, namely:- 84.67 TOOLS FOR WORKING IN THE HAND, PNEUMATIC, HYDRAULIC OR WITH SELF-CONTAINED NON-ELECTRIC MOTOR 8467.10 - All goods other than parts 13% 8467.90 - Parts 13% ; (xii) for heading No. 84.69 and the entries relating thereto, the following shall be substituted, namely: 84.69 TYPEWRITERS OTHER THAN PRINTERS OF HEADING NO. 84.71; WORD-PROCESSING MACHINES 8469.10 - Braile typewriters Nil 8469.90 - Other 15% ; (xiii) for heading No. 84.70 and the entries relating thereto, the following shall be substituted, namely:- 84.70 8470.00 CALCULATING MACHINES AND POCKET-SIZE DATA RECORDING, REPRODUCING AND DISPLAYING MACHINES WITH CALCULATING FUNCTIONS; ACCOUNTING MACHINES, POSTAGE-FRANKING MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING A CALCULATING DEVICE; CASH REGISTERS 18% ; (xiv) for heading No. 84.73 and the entries relating thereto, the following shall be substituted, namely:- 84.73 PARTS AND ACCESSORIES (OTHER THAN COVERS, CARRYING CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MACHINES OF HEADING NOS. 84.69 TO 84.72 8473.10 - Graphic and Intelligence Based Script Technology (GIST) cards for multi-lingual computer 13% 8473.20 - Parts of machines of heading No. 84.71 13% 8473.90 - Other 18% ; (xv) in heading No. 84.79, for sub-heading No. 8479.10 and the entries relating thereto, the following sub-headings and the entries shall be substituted, namely:- - Machines: 8479.11 -- Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal wastes Nil 8479.19 -- Other 13% ; (xvi) for heading No. 84.83 and the entries relating thereto, the following shall be substituted, namely:- 84.83 TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS AND CRANKSHAFTS) AND CRANKS; BEARING HOUSINGS AND PLAIN SHAFTS BEARINGS; GEARS AND GEARING; BALL OR ROLLER SCREWS; GEAR BOXES AND OTHER SPEED CHANGERS, INCLUDING TORQUE CONVERTORS; FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCKS; CLUTCHES AND SHAFT COUPLINGS (INCLUDING UNIVERSAL JOINTS) 8483.10 - Crankshafts intended for use in sewing machines Nil 8483.90 - Other 13% ; (xvii) for heading No. 84.84 and the entries relating thereto, the following shall be substituted, namely: 84.84 8484.00 GASKETS AND SIMILAR JOINTS OF METAL SHEETING COMBINED WITH OTHER MATERIAL OR OF TWO OR MORE LAYERS OF METAL; SETS OR ASSORTMENTS OF GASKETS AND SIMILAR JOINTS, DISSIMILAR IN COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR SIMILAR PACKINGS; MECHANICAL SEALS 13% ; (33) in Chapter 85,- (i) for heading No. 85.02 and the entries relating thereto, the following shall be substituted, namely:- 85.02 ELECTRIC GENERATING SETS AND ROTARY CONVERTORS 8502.10 - Diesel generating sets assembled, at site of installation, from duty paid engine and generator Nil 8502.90 - Other 13% ; (ii) for heading No. 85.10 and the entries relating thereto, the following shall be substituted, namely:- 85.10 8510.00 SHAVERS, HAIR CLIPPERS AND HAIR-REMOVING APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR 18% ; (iii) for heading No. 85.15 and the entries relating thereto, the following shall be substituted, namely: 85.15 8515.00 ELECTRIC (INCLUDING ELECTRICALLY HEATED GAS), LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRASONIC, ELECTRON BEAM, MAGNETIC PULSE OR PLASMA ARC SOLDERING, BRAZING OR WELDING MACHINES AND APPARATUS, WHETHER OR NOT CAPABLE OF CUTTING; ELECTRIC MACHINES AND APPARATUS FOR HOT SPRAYING OF METALS OR CERMETS 13% ; (iv) for heading No. 85.17 and the entries relating thereto, the following shall be substituted, namely:- 85.17 8517.00 ELECTRICAL APPARATUS FOR LINE TELEPHONY OR LINE TELEGRAPHY, INCLUDING LINE TELEPHONE SETS WITH CORDLESS HANDSETS AND TELECOMMUNICATION APPARATUS FOR CARRIER-CURRENT LINE SYSTEMS OR FOR DIGITAL LINE SYSTEMS; VIDEOPHONES 18% ; (v) for heading No. 85.22 and the entries relating thereto, the following shall be substituted, namely:- 85.22 8522.00 PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADING NOS. 85.19 TO 85.21 18% ; (vi) 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 13% 8524.20 - Computer software Nil - Magnetic tapes : 18% 8524.31 -- Audio tapes in any form 8% 8524.32 -- Audio cassettes 18% 8524.33 -- Video tapes in any form 8% 8524.34 -- Recorded video cassettes, containing tape of width not exceeding 15 millimetres, manufactured from an unrecorded video cassette 18% 8524.35 -- Video cassettes, other 18% 8524.39 -- Other 18% 8524.40 - Magnetic discs 18% 8524.90 - Other 18% ; (vii) for heading No. 85.27 and the entries relating thereto, the following shall be substituted, namely:- 85.27 RECEPTION APPARATUS FOR RADIO-TELEPHONY, RADIO-TELEGRAPHY OR RADIO-BROADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK 8527.10 - Radio sets including transistor sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it 8% 8527.20 - All goods assembled at home as a hobby from readymade kits by individuals for their personal use Nil 8527.90 - Other 18% ; (viii) for heading No. 85.28 and the entries relating thereto, the following shall be substituted, namely:- 85.28 TELEVISION RECEIVERS (INCLUDING VIDEO MONITORS AND VIDEO PROJECTORS). WHETHER OR NOT INCORPORATING RADIO BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS 8528.10 - All goods assembled at home as a hobby from readymade kits by Individuals for their personal use Nil 8528.90 - Other 18% (ix) for heading No. 85.37 and the entries relating thereto, the following shall be substituted, namely:- 85.37 8537.00 BOARDS, PANELS. CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF HEADING NO. 85.35 OR 85.36, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELECTRICITY, INCLUDING THOSE INCORPORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90, AND NUMERICAL CONTROL APPARATUS, OTHER THAN SWITCHING APPARATUS OF HEADING NO. 85.17 18% (x) for heading No. 85.39 and the entries relating thereto, the following shall be substituted, namely: 85.39 ELECTRIC FILAMENT OR DISCHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS; ARC LAMPS 8539.10 - Vacuum and gas filled bulbs of value not exceeding Rs. 10 per bulb 8% 8539.90 - Other 13% ; (34) in Chapter 86,- (i) for heading No. 86.05 and the entries relating thereto, the following shall be substituted, namely:- 86.05 RAILWAY OR TRAMWAY PASSENGER COACHES, NOT SELF-PROPELLED; LUGGAGE VANS, POST OFFICE COACHES AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY COACHES, NOT SELF-PROPELLED (EXCLUDING THOSE OF HEADING NO. 86.04) 8605.10 - Broad gauge second class coaches including postal vans and luggage-cum-brake vans 15% 8605.20 - Metre gauge second class coaches including postal vans and luggage-cum-brake vans 15% 8605.90 - Other 18% ; (ii) for heading No. 86.06 and the entries relating thereto, the following shall be substituted, namely:- 86.06 RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED 8606.10 - Four-wheeler tank-wagons of pay-load not exceeding 23 tonnes 15% 8606.20 - Metre-gauge eight-wheeler covered wagons of pay-load not exceeding 38 tonnes 15% 8606.30 - Metre-gauge bogie-open-eight-wheeler tank wagons of pay-load not exceeding 38 tonnes 15% 8606.40 - Broad-gauge eight-wheeler covered wagons of pay-load not exceeding 60 tonnes 15% 8606.50 - Eight-wheeler tank-wagons of pay-load not exceeding 60 tonnes 15% 8606.60 - Bogie-open-eight-wheeler wagons of pay-load not exceeding 60 tonnes 15% 8606.70 - Broad-gauge bogie-open-eight-wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes 15% 8606.90 - Other 18% ; (35) In Chapter 87,- (i) for heading No. 87.03 and the entries relating thereto, the following shall be substituted, namely: 87.03 MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF NOT MORE THAN SIX PERSONS, EXCLUDING THE DRIVER, INCLUDING RACING CARS 8703.10 - Three-wheeled motor vehicles 15% 8703.90 - Other 40% ; (ii) for heading No. 87.04 and the entries relating thereto, the following shall be substituted, namely:- 87.04 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS 8704.10 - Three-wheeled motor vehicles 15% 8704.20 - Motor vehicles, other than petrol driven 15% 8704.30 - Dumpers, designed, (a) for use off the highway; (b) with net weight (excluding pay-load) exceeding 8 tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes 15% 8704.90 - Other 40% ; (iii) for heading No. 87.06 and the entries relating thereto, the following shall be substituted, namely:- 87.06 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADING NOS. 87.01 TO 87.05 - 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 13% - For the vehicles of heading No. 87.02 : 8706.21 -- For the vehicles of sub-heading No. 8702.10 25% 8706.29 -- For the vehicles of sub-heading No. 8702.90 15% - For the vehicles of heading No. 87.03: 8706.31 -- For the vehicles of sub-heading No. 8703.10 15% 8706.39 -- For the vehicles of sub-heading No. 8703.90 40% - For the vehicles of heading No. 87.04 : 8706.41 -- For the vehicles of sub-heading No. 8704.10 15% 8706.42 -- For the vehicles of sub-heading No. 8704.20 15% 8706.49 -- For the vehicles of sub-heading Nos. 8704.30 or 8704.90 40% 8706.50 - For the vehicles of heading No. 87.05 15% ; (36) in Chapter 88,- (i) for heading No. 88.02 and the entries relating thereto, the following shall be substituted, namely:- 88.02 OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES - Helicopters : 8802.11 -- Of an unladen weight not exceeding 2,000 kg. Nil 8802.12 -- Of an unladen weight exceeding 2,000 kg. Nil 8802.20 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg. Nil 8802.30 - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg. Nil 8802.40 - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg. Nil 8802.60 - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Nil (ii) for heading No. 88.04 and the entries relating thereto, the following shall be substituted, namely:- 88.04 8804.00 PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO Nil ; (37) in Chapter 90,- (i) for heading No. 90.04 and the entries relating thereto, the following shall be substituted, namely:- 90.04 SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER 9004.10 - Sunglasses, other than those used for correcting vision 8% 9004.90 - Other Nil ; (ii) for heading No. 90.10, and the entries relating thereto, the following shall be substituted, namely:- 90.10 9010.00 APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES (INCLUDING APPARATUS FOR THE PROJECTION CR DRAWING OF CIRCUIT PATTERNS ON SENSITISED SEMICONDUCTOR MATERIALS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS 18% ; (iii) for heading No. 90.21 and the entries relating thereto, the following shall be substituted, namely:- 90.21 ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY 9021.10 - Artificial limbs and rehabilitation aids for the handicapped Nil 9021.20 - Orthopaedic footwear, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil 9021.90 - Other 5% ; (iv) for heading No. 90.22, and the entries relating thereto, the following shall be substituted, namely: 90.22 APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA, BETA OR GAMMA RADIATIONS, WHETHER OR NOT FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, INCLUDING RADIOGRAPHY OR RADIO-THERAPY APPARATUS, X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH TENSION GENERATORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE 9022.10 - Por medical, surgical, dental, or veterinary use 5% 9022.90 - Other 13% ; (38) in Chapter 94,- (i) for heading No. 94.02 and the entries relating thereto, the following shall be substituted, namely:- 94.02 MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS, DENTISTS CHAIRS); BARBERS CHAIRS AND SIMILAR CHAIRS, HAVING ROTATING AS WELL AS BOTH RECLINING AND ELEVATING MOVEMENTS; PARTS OF THE FOREGOING ARTICLES 9402.10 - Medical, surgical, dental, or veterinary furniture and parts thereof 8% 9402.90 - Other 18% ; (ii) for heading No. 94.05 and the entries relating thereto, the following shall be substituted, namely:- 94.05 LAMPS AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME - PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED 9405.10 - Kerosene pressure lanterns and parts thereof including gas mantles for use in kerosene pressure lanterns Nil 9405.20 - Hurricane lanterns Nil 9405.90 - Other 18% ; (39) in Chapter 95, for heading No. 95.04 and the entries relating thereto, the following shall be substituted, namely:- 95.04 ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT 9504.10 - Playing cards Nil 9504.90 - Other 13% ;