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THE FIFTH SCHEDULE [See section 87 (b)]

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..... us, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobroma spp. , the words and brackets carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) shall be substituted; (c) in the entry in column (2) occurring against tariff item 0303 25 00,- (i) for the words Cyprinus carpio, Carassius carassius , the words Cyprinus spp., Carassius spp. shall be substituted; (ii) for the word Megalobroma , the word Megalobrama shall be substituted; (d) in the entry in column (2) occurring against tariff item 0303 31 00, for the word hippoglossidae , the word hippoglossoides shall be substituted; (e) in the entry in column (2) occurring after the entry against tariff item 0303 49 00, for the words and brackets scads (Decapterusspp.) , the words and brackets scads (Decapterus spp.) shall be substituted; (f) for tariff item 0303 59 00 and the entries relating thereto, the following shall be substituted, namely:- 0303 59 - - Others: 0 .....

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..... - - - Pumpkins kg. 30% 20% 0709 93 20 - - - Squash kg. 30% 20% 0709 93 30 - - - Bitter gourd kg. 30% 20% 0709 93 40 - - - Bottle gourd kg. 30% 20% 0709 93 50 - - - Snake gourd kg. 30% 20% 0709 93 60 - - - Coccinia (Kundru) kg. 30% 20% 0709 93 90 - - - Other kg. 30% 20% ; (iv) for tariff item 0709 99 20 and the entries relating thereto, the following shall be substituted, namely:- 0709 99 30 - - - Okra/lady finger (Bhindi) kg. 30% 20% ; (v) for tariff item 0713 10 00 and the entries relating thereto, the following shall be substituted, namely:- 0713 10 - Peas (Pisum sativum): 0713 10 10 - - - Yellow peas kg. 50% 40% 0713 10 20 - - - Green peas kg. 50% 40% 0713 10 90 - - - Other kg. 50% 40% ; (7) in Chapter 8,- (i) for tariff item 0804 50 20 and the entries relating thereto, the following shall be substituted, namely:- - - - Mangoes, fresh: 0804 50 21 - - - - Alphonso (Hapus) kg. 30% 20% 0804 50 22 - - - - Banganapalli kg. 30% 20% 0804 50 23 - - - - Chausa kg. 30% 20% 0804 50 24 - - - - Dasheri kg. 30% 20% 0804 50 25 - - - - Langda kg. 30% 20% 0804 50 26 - - - - Kesar kg. 30% 20% 0804 50 27 - - - - Totapuri kg. 30% 20% 0804 50 28 - - - - Mallika kg. 30% 20% 0804 50 29 - - - - Other k .....

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..... ting thereto shall be omitted; (b) for tariff item 2208 60 93 and the entries relating thereto, the following shall be substituted, namely:- 2208 60 00 - Vodka l 150% - : (15) in Chapter 25, in Note 2, in clause (b), for the words evaluated at , the words evaluated as shall be substituted; (16) in Chapter 26,- (i) in Note 3, in clause (a), for the words excluding slag, ash and residues , the words excluding ash and residues shall be substituted; (ii) in heading 2620,- (a) for the tariff item 2620 19 00 and the entries relating thereto, the following shall be substituted, namely:- 2620 19 - - Other: 2620 19 10 - - - Zinc dross kg. 10% - 2620 19 90 - - - Other kg. 10% - ; (b) for the tariff item 2620 29 00 and the entries relating thereto, the following shall be substituted, namely:- 2620 29 - - Other: 2620 29 10 - - - Lead dross kg. 5% - 2620 29 90 - - - Other kg. 5% - ; (17) in Chapter 27,- (i) for the Supplementary Note, the following Supplementary Note shall be substituted, namely:- Supplementary Note: In this Chapter, reference to any standard of the Bureau of Indian standards refers to the last published version of that standard. Illustration : IS 1459 refers to IS 1459: 2018 a .....

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..... tillate oil kg. 10% - 2710 19 69 - - - - Residual oil kg. 10% - - - - Base oil and lubricating oil: 2710 19 71 - - - - Base oil kg. 10% - 2710 19 72 - - - - Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656 kg. 10% - 2710 19 73 - - - - Engine oil conforming to standard IS 14234 kg. 10% - 2710 19 74 - - - - Automotive gear oil conforming to standard IS 1118 kg. 10% - 2710 19 75 - - - - Industrial gear oil conforming to standard IS 8406 kg. 10% - 2710 19 76 - - - - General purpose machinery and spindle oils conforming to standard IS 493 kg. 10% - 2710 19 77 - - - - Turbine lubricating oil conforming to standard IS 1012 kg. 10% - 2710 19 78 - - - - Other lubricating oil, conforming to any other BIS standard kg. 10% - 2710 19 79 - - - - Other lubricating oil, not conforming to any BIS standard kg. 10% - - - - Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil: 2710 19 81 - - - - Cutting oil conforming to standard IS 1115 kg. 10% - 2710 19 82 - - - - Cutting oil (neat) conforming to standard IS 3065 kg. 10% - 2710 19 83 - - - - Hydraulic oil conforming to standard IS 3098 or IS 1165 .....

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..... 0% - ; (18) in Chapter 28,- (i) in Note 3, in clause (e), for the words and figures of heading 3813, ink removers , the words and figures of heading 3813; ink removers shall be substituted ; (ii) for the entry in column (2) occurring against tariff item 2836 30 00, the following shall be substituted, namely:- - Sodium hydrogencarbonate (sodium bicarbonate) ; (19) in Chapter 29,- (i) in Note 5, in clause (C), in paragraph (1), for the words compound; and , the word compound; shall be substituted; (ii) in Note 7, for the words thioaldehydes anhydrides , the words thioaldehydes, anhydrides shall be substituted; (iii) after tariff item 2901 29 20 and the entries relating thereto, the following shall be inserted, namely:- 2901 29 30 - - - Dihydromyrcene kg. 10% - 2901 29 40 - - - Tetradecene kg. 10% - ; (iv) in heading 2902,- (a) for tariff item 2902 19 00 and the entries relating thereto, the following shall be substituted, namely:- 2902 19 - - Other: 2902 19 10 - - - Cyclopropyl actetylene kg. 10% - 2902 19 90 - - - Other kg. 10% - ; (b) after tariff item 2902 90 50 and the entries relating thereto, the following shall be inserted, namely:- 2902 90 60 - - - N-propyl benzene kg. 10% - .....

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..... inserted, namely:- 2914 79 30 - - - Tri fluoro methyl acetophenone kg. 10% - 2914 79 40 - - - Chloro-4-(4-chloro phenoxy) acetophenone kg. 10% - 2914 79 50 - - - Dichloroacetophenone kg. 10% - ; (xi) in heading 2915,- (a) after tariff item 2915 39 60 and the entries relating thereto, the following shall be inserted, namely:- 2915 39 70 - - - Ortho tertiary butyl cyclohexyl acetate kg. 10% - 2915 39 80 - - - Para tertiary butyl cyclohexyl acetate kg. 10% - ; (b) for tariff item 2915 39 90 and the entries relating thereto, the following shall be substituted, namely:- - - - Other: 2915 39 91 - - - - Methyl cyclohexyl acetate kg. 10% - 2915 39 92 - - - - Ethylene glycol mono ethyl ether acetate kg. 10% - 2915 39 99 - - - - Other kg. 10% - ; (c) for tariff items 2915 90 20 to 2915 90 90 and the entries relating thereto, the following shall be substituted, namely:- 2915 90 40 - - - Pivaloyl chloride kg. 10% - 2915 90 50 - - - N-valeryl chloride kg. 10% - 2915 90 60 - - - N-octanoyl chloride kg. 10% - 2915 90 70 - - - Neodecanoyl chloride kg. 10% - - - - Other: 2915 90 91 - - - - Hexoic acid (caproic acid) kg. 10% - 2915 90 92 - - - - Octoic acid (caprylic acid) kg. 10% - 2915 90 93 - - .....

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..... 2920 90 00 - Other kg. 10% - ; (xvi) in heading 2921, (a) for tariff items 2921 42 15 to 2921 42 24 and the entries relating thereto, the following shall be substituted, namely:- 2921 42 15 - - - - 2 - 4 - 5 trichloroaniline kg. 10% - - - - N-benzyl-N-ethylaniline, N,N-diethylaniline, N,N-dimethylaniline, meta nitroaniline, para nitroaniline: 2921 42 21 - - - - N-benzyl-N-ethylaniline kg. 10% - 2921 42 22 - - - - N,N-diethylaniline kg. 10% - 2921 42 23 - - - - N,N-dimethylaniline kg. 10% - 2921 42 24 - - - - N-ethyl aniline kg. 10% - ; (b) for tariff items 2921 43 10 to 2921 43 20 and the entries relating thereto, the following shall be substituted, namely:- 2921 43 10 - - - N,N-diethyl toluidine kg. 10% - 2921 43 20 - - - N,N-dimethyl toluidine kg. 10% - ; (c) after tariff item 2921 49 10 and the entries relating thereto, the following shall be inserted, namely:- 2921 49 20 - - - Para cumidine kg. 10% - ; (d) after tariff item 2921 59 30 and the entries relating thereto, the following shall be inserted, namely:- 2921 59 40 - - - Diaminostilbene 2,2-disulphonic acid (Dasda) kg. 10% - ; (xvii) in heading 2922,- (a) for the entry in column (2) occurring against sub-heading 2922 11, t .....

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..... 0% - ; (xxi) in heading 2934,- (a) in the entry in column (2) occurring against tariff item 2934 91 00, for the word claxazolam , the word cloxazolam shall be substituted; (b) for tariff item 2934 99 00 and the entries relating thereto, the following shall be substituted, namely:- 2934 99 - - Other: 2934 99 10 - - - Chloro thiophene-2-carboxylic acid kg. 10% - 2934 99 20 - - - Morpholine kg. 10% - 2934 99 90 - - - Other kg. 10% - ; (xxii) in heading 2937, in the entry in column (2) occurring against tariff item 2937 21 00, for the words and brackets prednisone, (dehydrocortisone) , the words and brackets prednisone (dehydrocortisone) shall be substituted; (xxiii) in heading 2939,- (a) for the entry in column (2) occurring against tariff item 2939 19 00, the following shall be substituted, namely:- - - Other ; (b) for tariff item 2939 79 00 and the entries relating thereto, the following shall be substituted, namely:- 2939 79 - - Other: 2939 79 10 - - - Nicotine kg. 10% - 2939 79 90 - - - Other kg. 10% - ; (20) in Chapter 30,- (i) in heading 3004, in the entry in column (2) occurring after the entry against tariff item 3004 20 99, for the words hormones and other products , the word .....

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..... y:- - - Fungicides: ; (b) in the entry in column (2) occurring against sub-heading 3808 93, for the words plant-growth regulated , the words plantgrowth regulators shall be substituted; (v) in heading 3824,- (a) after tariff item 3824 88 00 and the entries relating thereto, the following shall be inserted, namely:- - Other: ; (b) for sub-heading 3824 99 and tariff items 3824 99 11 to 3824 99 90 and the entries relating thereto, the following shall be substituted, namely:- 3824 99 00 - - Other kg. 10% - ; (27) in Chapter 39,- (i) in heading 3901,- (a) for tariff item 3901 10 10 and the entries relating thereto, the following shall be substituted, namely:- 3901 10 10 - - - Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes 95 % or more by weight of the total polymer content kg. 10% - 3901 10 20 - - - Low density polyethylene (LDPE) kg. 10% - ; (b) for tariff item 3901 40 00, sub-heading 3901 90 and tariff items 3901 90 10 to 3901 90 90 and the entries relating thereto, the following shall be substituted, namely:- 3901 40 - Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: 3901 40 10 - - - Linear low density polyethylene (L .....

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..... 39 - - - - Other primary form kg. 10% - - - - Polyamide -6,6 (Nylon-6,6): 3908 10 41 - - - - Flake(chip) kg. 10% - 3908 10 49 - - - - Other primary form kg. 10% - - - - Polyamide -6,9 (Nylon-6,9): 3908 10 51 - - - - Flake (chip) kg. 10% - 3908 10 59 - - - - Other primary form kg. 10% - - - - Polyamide -6,10 (Nylon-6,10): 3908 10 61 - - - - Flake (chip) kg. 10% - 3908 10 69 - - - - Other primary form kg. 10% - - - - Polyamide -6,12 (Nylon-6,12): 3908 10 71 - - - - Flake (chip) kg. 10% - 3908 10 79 - - - - Other primary form kg. 10% - 3908 90 00 - Other kg. 10% - ; (vi) in heading 3911, in the entry in column (2) occurring against sub-heading 3911 10, for the words Petroleum resins, coumarone-indene , the words Petroleum resins, coumarone, indene shall be substituted; (vii) in heading 3920, for sub-heading 3920 91 and tariff items 3920 91 11 to 3920 91 19 and the entries relating thereto, the following shall be substituted, namely:- - Of other plastics: 3920 91 - - Of poly (vinyl butyral): 3920 91 10 - - - Rigid, plain kg. 10% - 3920 91 20 - - - Flexible, plain kg. 10% - 3920 91 90 - - - Other kg. 10% - ; (28) in Chapter 40,- (i) in Note 5, in clause (B), in paragraph (iii), for the .....

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..... stituted, namely:- 5504 10 - Of viscose rayon: 5504 10 10 - - - Obtained from wood other than bamboo kg. 20% - 5504 10 20 - - - Obtained from bamboo kg. 20% - 5504 10 90 - - - Other kg. 20% - ; (35) in Chapter 56, in the entry in column (2) occurring against heading 5605, for the words NOT GIMPED BEING TEXTILE YARN , the words NOT GIMPED, BEING TEXTILE YARN shall be substituted; (36) in Chapter 57,- (i) in heading 5701, for tariff item 5701 10 00, sub-heading 5701 90 and tariff items 5701 90 10 to 5701 90 20 and the entries relating thereto, the following shall be substituted, namely:- 5701 10 - Of wool or fine animal hair: 5701 10 10 - - - Hand-made m 2 25% - 5701 10 90 - - - Other m 2 25% - 5701 90 - Of other textile materials: - - - Of cotton: 5701 90 11 - - - - Hand-made m 2 25% - 5701 90 19 - - - - Other m 2 25% - 5701 90 20 - - - Of coir including geo textile m 2 25% - - - - Of silk: 5701 90 31 - - - - Hand-made m 2 25% - 5701 90 39 - - - - Other m 2 25% - ; (ii) in heading 5702,- (a) for the entry in column (2) occurring after the entry against sub-heading 5702 50, the following shall be substituted, namely:- - - - Of man-made textile materials: ; (b) for the entry in column .....

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..... - Of silk: 6203 39 11 - - - - Khadi u 25% or ₹ 755 per piece, whichever is higher - 6203 39 19 - - - - Other u 25% or ₹ 755 per piece, whichever is higher - ; (c) for tariff item 6203 42 00 and the entries relating thereto, the following shall be substituted, namely: 6203 42 - - Of cotton: 6203 42 10 - - - Handloom u 25% or ₹ 135 per piece, whichever is higher - 6203 42 90 - - - Other u 25% or ₹ 135 per piece, whichever is higher - ; (iv) in heading 6204,- (a) for tariff item 6204 29 11 and the entries relating thereto, the following shall be substituted, namely:- 6204 29 12 - - - - Khadi u 25% - ; (b) for tariff item 6204 31 00 and the entries relating thereto, the following shall be substituted, namely:- 6204 31 - - Of wool or fine animal hair: 6204 31 10 - - - Khadi u 25% or ₹ 370 per piece, whichever is higher - 6204 31 90 - - - Other u 25% or ₹ 370 per piece, whichever is higher - ; (c) for tariff item 6204 39 11 and the entries relating thereto, the following shall be substituted, namely:- 6204 39 12 - - - - Khadi u 25% or ₹ 350 per piece, whichever is higher - ; (d) for the entry in column (2) occurring against tariff item 6204 42 2 .....

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..... the entries relating thereto, the following shall be inserted, namely:- - - - Of silk: 6211 49 21 - - - - Khadi u 25% - 6211 49 29 - - - - Other u 25% - ; (xi) in heading 6214, for tariff items 6214 20 20 and 6214 20 30 and the entries relating thereto, the following shall be substituted, namely: - - - Scarves: 6214 20 21 - - - - Khadi u 25% or ₹ 180 per piece, whichever is higher - 6214 20 29 - - - - Other u 25% or ₹ 180 per piece, whichever is higher - - - - Mufflers: 6214 20 31 - - - - Khadi u 25% or ₹ 180 per piece, whichever is higher - 6214 20 39 - - - - Other u 25% or ₹ 180 per piece, whichever is higher - ; (xii) in heading 6215, for tariff item 6215 10 00 and the entries relating thereto, the following shall be substituted, namely: 6215 10 - Of silk or silk waste: 6215 10 10 - - - Khadi u 25% or ₹ 55 per piece, whichever is higher - 6215 10 90 - - - Other u 25% or ₹ 55 per piece, whichever is higher - ; (41) in Chapter 68,- (i) in Note 1, in clause (b), for the words paper coated with mica , the words paper and paperboard coated with mica shall be substituted; (ii) in heading 6813, for sub-heading 6813 20, tariff items 6813 20 10 to 681 .....

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..... Ruby, sapphire and emeralds: 7103 91 10 - - - Ruby c/k 10% - 7103 91 20 - - - Sapphire c/k 10% - 7103 91 30 - - - Emeralds c/k 10% - 7103 99 - - Other: - - - Precious or semi-precious stones of Beryl and Chrysoberyl mineralogical species, other than Emerald : 7103 99 11 - - - - Yellow/golden/pink/red/green beryl c/k 10% - 7103 99 12 - - - - Chrysoberyl (including chrysoberyl cat s eye) c/k 10% - 7103 99 13 - - - - Alexandrite (including alexandrite cat s eye) c/k 10% - 7103 99 19 - - - - Other c/k 10% - - - - Precious or semi-precious stones of Corundum and Feldspar mineralogical species, other than Ruby and Sapphire : 7103 99 21 - - - - Moonstone c/k 10% - 7103 99 29 - - - - Other c/k 10% - - - - Precious or semi-precious stones of Garnet and Lazurite mineralogical species: 7103 99 31 - - - - Garnet c/k 10% - 7103 99 32 - - - - Lapis-lazuli c/k 10% - 7103 99 39 - - - - Other c/k 10% - - - - Precious or semi-precious stones of Prehnite and Quartz mineralogical species: 7103 99 41 - - - - Prehnite c/k 10% - 7103 99 42 - - - - Agate c/k 10% - 7103 99 43 - - - - Aventurine c/k 10% - 7103 99 44 - - - - Chalcedony c/k 10% - 7103 99 49 - - - - Other c/k 10% - - - - Precious or semi-preci .....

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..... be substituted, namely:- 7404 00 24 - - - - Bronze scrap, including the following:manganese bronze solids covered ISRI code word Parch ; High lead bronze solids and borings covered by ISRI code word Elias kg. 5% - 7404 00 25 - - - - Copper nickel scrap, including the following: new cupro nickel clips and solids covered by ISRI code word Dandy ; cupro nickel solids covered by ISRI code word Daunt ; soldered cupro-nickel solids covered by ISRI code word Delta ; cupro nickel spinnings, turnings, borings covered by ISRI code word Decoy ; kg. 5% - ; (47) in Chapter 75, in heading 7503, in the entry in column (2) occurring against tariff item 7503 00 10, the portion beginning with the words new cupro nickel clips and ending with the words code word Depth ; shall be omitted; (48) in Chapter 76, in heading 7602, in the entry in column (2) occurring against tariff item 7602 00 10,- (i) the words and letters Sweated aluminium covered by ISRI code word Throb ; shall be omitted; (ii) the words and letters Aluminium drosses, spatterns, spellings, skimmings and sweepings covered by ISRI code word Thirl ; shall be omitted; (49) in Chapter 78, in heading 7802, in the entry in column (2) occurring .....

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