9911796707
TMI BlogThird ScheduleX X X X Extracts X X X X X X X X Extracts X X X X ..... , for the entry in the third column, the entry Thirty per cent. ad valorem. shall be substituted; (vi) in Item No. 14DD, for the entry in the third column, the entry Twenty-five per cent. ad valorem. shall be substituted; (vii) in Item No. 14F, for the entry in the third column, the entry Sixty per cent. ad valorem. shall be substituted; (viii) in Item No. 16A, for the entries in the third column against sub-Items (1), (2), (3) and (4), the entries Fifty per cent. ad valorem. , Thirty-six per cent. ad valorem. , Twenty-four per cent. ad valorem. and Twenty-four per cent. ad valorem. shall, respectively, be substituted; (ix) in Item No. 16AA, for the entry in the third column, the entry Five per cent. ad valorem. shall be substituted; (x) in Item No. 16B for the entry in the third column against sub-Item (ii), the entry Twenty-seven and half per cent. ad valorem. shall be substituted; (xi) in Item No. 17, for the entry in the third column against sub-Item (2), the entry Forty per cent. ad valorem. shall be substituted; (xii) in Item No. 23, for the entry in the third column against sub-Item (2), the entry Forty per cent. ad valorem. shall be substituted;(xiii) in Item No. 26, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umn against sub-Item (2), (3) and (4), the entry Thirty-five per cent. ad valorem. shall be substituted; (xix) Item No. 47 shall be omitted; (xx) Item No. 59 shall be omitted; (xxi) in Item No. 68, for the entry in the third column, the entry Two per cent. ad valorem. shall be substituted. PART II Item No. Depreciation of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act, - (i) for Item No. 1D, the following Item shall be substituted, namely :- 1D. AERATED WATERS, WHETHER OR NOT FLAVOURED OR SWEET ENED AND WHETHER OR NOT CONTAINING VEGETABLE OR FRUIT JUICE OR FRUIT PULP - (1) Aerated water which are only charged with carbon dioxide gas under pressure and which contain no other added ingredient. Twenty-five per cent. ad valorem. (2) All others. Fifty-five per cent. ad valorem. ; (ii) for Item No. 14, the following Item shall be substituted, namely :- 14. PIGMENTS, COLOURS, PAINTS, ENAMELS, VARNISHES, BLACKS AND CELLULOSE LACQUERS - I. (1) Pigments, colours, paints and enamels - (i) Aluminium paste. Ten per cent. ad valorem. (ii) Pigments and colours, not otherwise specified. Five per cent. ad valorem. (2) Water paints - (i) Dry distemper including cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opolymerisation products such as Polyethylene, Polyterahaloethylenes, Polyisobutylene, Polystyrene, Polyvinyl chloride, Polyvinyl acetate, Polyvinyl chloroacetate and other polyvinyl derivatives, Polyacrylic and Polymethacrylic derivatives and Coumarone - indene resins; and (iii) Cellulose acetate (including Cellulose diacetate or Cellulose triacetate), Cellulose acetate butyrate and Cellulose propionate, Cellulose acetate propionate, Ethyl cellulose and Benzyl cellulose, whether plasticised or not, and plasticised Cellulose nitrate. Fifty per cent. ad valorem. (2) Articles made of plastics, all sorts, including tubes, rods, sheets foils, sticks, other rectangular or profile shapes, whether laminated or not, and whether rigid or flexible, including layfiat tubings, and polyvinyl chloride sheets, not otherwise specified. Fifty per cent. ad valorem. (3) Polyurethane foam. Seventy per cent. ad valorem. (4) Articles made of polyurethane foam Seventy per. cent. ad valorem. Explanation : For the purpose of sub-Item (2), plastics means the various artificial or synthetic resins or plastic materials or cellulose esters and other included in sub-Item (1). ; (v) after Item No. 15C, the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 1944, involves the highest amount of duty shall be deemed to be predominant in such yarn and accordingly such yarn shall be deemed to fall under the applicable sub-Item or Item, as the case may be. ; (vii) for Item No. 18A, the following Item shall be substituted, namely :- 18A. COTTON YARN, ALL SORTS - Yarn, in which cotton predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (i) not containing or containing not more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. 5.5 paise per count per kilogram. (ii) containing more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. Eighteen rupees per kilogram. Explanation : (1) Cotton yarn shall include cotton twist and thread. (2) Cotton yarn, twist or thread, all sorts whether sized or unsized, in all forms including skeins, hanks, cops, cones, bobbins, pirns, spools, reels, cheeses, balls or on warp beams shall be deemed to be included under this Item. (3) Explanation I, II and III under sub-Item III of Item No. 18 shall, so far as may be, apply in relation to this Item as they ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) yarn, in which man-made fibres of non-cellulosic origin, other than acrylic fibre, predominate in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. Twenty-four rupees per kilogram. Explanation : Explanation. III under sub-Item III of Item No. 18 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item. ; (xiii) after Item No. 18E, the following Item shall be inserted, namely :- 18F. I. FLAX YARN - Yarn, in which flax predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (i) not containing or containing not more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. 5.5 paise per count per kilogram. (ii) containing more than one-sixth by weight of non-cellulosic fibre calculated on the total fibre content. Eighteen rupees per kilogram. II. RAMIE YARN - Yarn, in which ramie predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. Eighteen rupees per kilogram. Explanation : Explanation I, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time being in force issued under the Central Excise Rules, 1944, involves the highest amount of duty, shall be deemed to be predominant in such fabric and accordingly such fabric shall be deemed to fall under the applicable Item. ; (d) Explanation III shall be omitted; (xiv) in item No. 20, - (a) in column (2), for the portion beginning with the words but does not include any such fabric - and ending with the words shall be in relation to the base fabrics which are embroidered - , the following shall be substituted, namely :- in each of which silk (including silk noil) predominates in weight and which is not manufactured on handloom : Provided that in the case of embroidery in the piece, in strips or in motifs, such predominance shall be in relation to the base fabrics which are embroidered - ; (b) the Explanation shall be numbered as Explanation I and after that Explanation as so numbered the following Explanation shall be inserted, namely :- Explanation II : Explanation II under Item No. 19 shall, so far as may be, apply in relation to this Item as it applies in relation to that Item. ; (xv) in Item No. 21, - (a) in column (2), for the portion beginning with the words manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if not already paid plus twenty per cent. ad valorem. Explanation I : Base fabrics means fabrics falling under sub-Item (1) of this Item which are subjected to the process of embroidery or which are impregnated, coated or laminated with preparations of cellulose derivatives or of other plastic materials. Explanation II : This Item not include glass fabrics or fabrics falling under Item No. 19 or Item No. 21. Explanation III : Explanation II under Item No. 19 shall, so far as my be, apply in relation to this Item as it applies in relation to that Item. ; (xvii) in Item No. 22A - (a) in column (2), for the words, brackets and figures BUT EXCLUDING ANY SUCH MANUFACTURE - (i) if it contains 40 per cent. or more by weight of wool; or (ii) if it contains no wool or less than 40 per cent. by weight of wool and less than 50 per cent. by weight of jute (including Bimlipatam or mesta fibre) - ,the words and brackets, IN WHICH JUTE (INCLUDING BIMLIPATAM JUTE OR MESTA FIBRE) PREDOMINATES IN WEIGHT - shall be substituted; (b) for the entry in the third column against sub-Item (2), the entry Six hundred rupees per metric tonne. shall be substituted; (c) the following Explanation shall be inserte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem shall be substituted, namely :- 33. ELECTRIC FANS INCLUDING REGULATORS FOR ELECTRIC FANS, ALL SORTS - (1) Table, cabin, carriage, pedestal and aircirculator fans, of a diameter not exceeding 40.6 centimetres and regulators therefore. Fifteen per cent. ad valorem. (2) Electric fans, designed for use in an industrial systems as parts indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose, and regulators therefor. Fifteen per cent. ad valorem. (3) Electric fans, not otherwise specified, and regulators therefor. Twenty per cent. ad valorem. ; (xxii) after Item No. 33E, the following Item shall be inserted, namely :- 33F. MUSICAL SYSTEMS COMMERCIALLY KNOWN AS STEREO OR HI-FI SYSTEMS, NAMELY :- (1) Stereo or hi-fi amplifiers. Thirty-five per cent. ad valorem. (2) Speakers and speaker systems housed in acoustically designed enclosures which are ordinarily used as attachments with stereo or hi-fi systems, or with radios (including transistor sets), tuners, radiograms, gramophones (including record players) and tape recorders or players (including cassette recorders or players) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely :- 37AA. TAPE RECORDERS (INCLUDING CASSETTE RECORDERS AND TAPE DECKS) AND TAPE PLAYERS (INCLUDING CASSETTE PLAYERS). Thirty per cent. ad valorem. ; (xxvii) after Item No. 43, the following Items shall be inserted, namely :- 44. WATCHES, CLOCKS AND TIME PIECES, PRIMARILY DESIGNED TO SHOW THE TIME OF DAY. Ten per cent. ad valorem. 45. MACHINERY AND APPLIANCES FOR DETERMINATION OF WEIGHT INCLUDING PARTS OF WEIGHT BRIDGES Ten per cent. ad valorem. Explanation : This Item does not include scales having arms of equal length which determine weight by balancing the object against weight. ; (xxviii) for Item No. 51A, the following Item shall be substituted, namely : 51A. TOOLS, THE FOLLOWING, NAMELY : (i) Hand tools, the following; Pliers (including cutting pliers), spanners, wrenches, files and rasps, screw drivers (including ratches types); (ii) Tools for working in the hand, pneumatic or with self-contained non-electric or electric motor; (iii) Tools designed to be fitted into hand tools, machine tools or tools falling under sub-Item (ii), including dies for wire drawing, extrusion dies for metals and rock drilling bits; (iv) Industrial knives and blades for hand or machine saws. Ten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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