SCH-04 - Fourth Schedule - Finance Act, 2000

THE FOURTH SCHEDULE [See section 113 (ii)] PART I In the Second Schedule to the Central Excise Tariff Act,- (1) in sub-heading Nos. 2106.00, 2108.10, 2201.20, 2202.20, 2401.90, 2404.40, 2404.50 and 2404.99, for the entry in column (4) occurring against each of them, the entry 24% shall be substituted; (2) in sub-heading Nos. 2710.11, 2710.12, 2710.13, 2710.19, 3304.00, 3305.99, 3307.10, 3307.20, 3307.39, 3307.90, 4011.90, 4012.11, 4012.19, 4012.90, 4013.90, 5402.20, 5402.32, 5402.42, 5402.43, 5402.52, 5402.62 and 8415.00, for the entry in column (4) occurring against each of them, the entry 16% shall be substituted; (3) in sub-heading Nos. 8703.90 and 8704.90, for the entry in column (4) occurring against each of them, the entry 24% shall be substituted; (4) in sub-heading No. 8706.21, for the entry in column (4), the entry 16% shall be substituted; (5) in sub-heading Nos. 8706.39 and 8706.49, for the entry in column (4) occurring against each of them, the entry 24% shall be substituted; (6) in sub-heading No. 9605.10, for the entry in column (4), the entry 16% shall be substituted. PART II Heading No. Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) In the Second Schedule to the Central Excise Tariff Act,- (1) after sub-heading No. 2404.99 and the entries relating thereto, the following shall be inserted, namely:- 25.02 2502.21 -- White cement, whether or not artificially coloured and whether or not with rapid hardening properties 8% 2502.30 - Aluminous cement ( Cement fondu ) 8% 2502.40 - Sagol; ashmoh 8% 2502.50 - High alumina refractory cement 8% 2502.90 - Other 8% ; (2) after heading No. 40.13 and the entries relating thereto, the following shall be inserted, namely:- 43.01 4301.00 MANUFACTURES OF FURSKINS AND ARTIFICIAL FUR 8% ; (3) after sub-heading No. 5402.62, and the entries relating thereto, the following shall be inserted, namely:- 57.02 5702.19 -- Other 8% 57.03 5703.90 -- Other 8% 59.04 5904.10 - Linoleum 8% Other: 5904.91 -- With a base consisting of needleloom felt or non-wovens 8% 5904.92 -- With other textile base 8% 59.05 5905.00 TEXTILE WALL COVERINGS 8% 59.07 5907.90 - Other 8% ; (4) the sub-heading No. 5505.10 and the entries relating thereto shall be omitted; (5) after sub-heading No. 5907.90 and the entries relating thereto, the following shall be inserted, namely:- 69.05 6905.10 - Vitrified tiles, whether polished or not 8% 69.06 6906.10 - Glazed tiles 8% ; (6) sub-heading Nos. 8414.30, 8414.92, 8418.90, 8476.91, 8481.10, 8481.91 and 8536.10 and the entries relating thereto shall be omitted; (7) for sub-heading No. 8702.10, and the entries relating thereto, the following shall be substituted, namely:- 87.02 8702.10 - Motor vehicles principally designed for the transport of more than six persons, but not more than twelve persons, excluding the driver, including station wagons 16% ; (8) after sub-heading No. 8706.49 and the entries relating thereto, the following shall be inserted, namely:- 87.11 8711.20 - Two-wheeled motor vehicles of engine capacity exceeding 75 cubic centimetres 8% 8711.90 - Other 8% 89.03 8903.00 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES 8% 89.07 8907.00 OTHER FLOATING STRUCTURES (FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS) 8% ; (9) sub-heading Nos. 9032.11 and 9032.91 and the entries relating thereto shall be omitted; (10) after sub-heading No. 8907.00 and the entries relating thereto, the following shall be inserted, namely:- 93.02 9302.00 REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING NO. 93.03 OR 93.04 8% 93.03 9303.00 OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIRING BLANK AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING GUNS) 8% 93.04 9304.00 OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING NO. 93.07 8% 93.05 9305.00 PARTS AND ACCESSORIES OF ARTICLES OF HEADING NOS. 93.01 TO 93.04 8% 93.06 9306.00 BOMBS, GRENADES, TORPEDOES, MINES, MISSILES AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS 8% 93.07 9307.00 SWORDS, CUTLASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR 8% 94.04 9404.00 MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDER-DOWNS, CUSHIONS, POUFFES AND PILLOWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED 8% .