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THE FIFTH SCHEDULE [See section 142 (i)]

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..... (a) for S. Nos. 40 and 41 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely: S. No. Heading, sub-heading or tariff items Description of goods (1) (2) (3) .....

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..... tariff items Description of goods (1) (2) (3) 81D. 8517 62 Wrist wearable devices (commonly known as smart watches) ; (d) against S.No. 100, in column (3), for the words Parts, components and assembli .....

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