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Amendment to notification No. 19829-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 (SRO No. 295/2017) relating to the exemption of certain goods such as cotton seed oil cake, Khadi fabric, idols made of clay etc.

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..... tered brand name , appearing in column (3), the words, brackets and letters put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] , shall be substituted; (ii) after Serial No. 29, the following serial number and the entries against it shall be inserted under appropriate column, namely:- 29A. 0802 Walnuts, whether or not shelled , (iii) after Serial No. 33, the following serial number and the entries against it shall be inserted under appropriate column, namely:- 33A. 0813 Tamarind, dried (iv) after Serial No. 100, the following serial number and the entries against it shall be inserted under appropriate column, namely: 100A. 2106 Roasted Gram , (v) in Serial No. 105, the brac .....

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..... opriate column, namely: 259A. 9601 Worked corals other than articles of coral ; (xv) for Serial No. 260 and the entries relating thereto, the following serial and entries against it shall be substituted under appropriate column, namely: 260. 9603 [other than 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] (xvi) after Serial No. 263, the following serial number and the entries against it shall be inserted under appropriate column, namely: 263A. Any Chapter Rosaries, prayer beads or Hawan samagri ; (B) in Schedule II-6%,- (i) in Serial No. 15, the word walnuts, appearing in column (3), shall be omitted; (ii) in Serial No. 17, for the words and figure dried fruits Of Chapter 8 appearing in column (3), the words, figure and brackets, dried fruits of Chapter 8 [other than tamarind, dried] , shall be substituted; (iii) in Serial No. 45, for the entry appearing in column (3), the entry Textur .....

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..... mbroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall] , shall be substituted; (xiii)) after Serial No. 171, the following serial number and the entries against it shall be inserted under appropriate column, namely: 171A. 6501 Textile caps (xiv) in Serial No. 176, after the words Sand lime bricks appearing in column (3), the words or Stone inlay work shall be inserted; (xv) after Serial No. 176, the following serial number and the entries against it shall be inserted under appropriate column, namely: 176A. 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc:, other ornamental goods essentially of stone ; (xvi) after Serial No. 177, the following serial numbers and the entries against them shall be inserted under appropriate column, namely:- 177A. 6909 Pots, jars and similar articles of a kind used f .....

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..... after Serial No. 123, the following serial number and the entries against it Shall be inserted under appropriate column, namely:- 123A. 4016 Rice rubber rolls for paddy de-husking machine ; (iv) Serial No. 140 and the entries thereof shall be omitted; (v) in Serial No. 157, for the words Braille paper appearing in column (3), the words Braille paper, kites, Paper mache articles shall be substituted; (vi) in Serial No. 172, for the words, of felt appearing in column (3), the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) Serial Nos. 186 and 187 and the entries thereof shall be omitted; (viii) Serial No. 304 and entries thereof shall be omitted; (ix) in Serial No. 325, for the words other than fire extinguishers, whether or not charged appearing in column (3), the words, other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; (x) in Serial No. 384, for the words and figures, Computer monitors not exceeding 17 inches appearing in column (3), the words and figures .....

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..... cluding unsorted diamonds , shall be substituted; (F) in Schedule-VI-0.125%, in Serial No. 1, for the entry in column (3), the entry, Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (G) in the Explanation , for clause (ii), the following clause shall be substituted, namely: (ii)(a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person; and (b) the phrase registered brand name means,- (A) a brand registered as on the 15th May, 2017 under the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on the 15th May, 2017 under the Copyright Act, 1957(14 of 1957; (C) a brand registered as on the 15th May, 2017 under any law for the time bein .....

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