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TMI BlogThird ScheduleX X X X Extracts X X X X X X X X Extracts X X X X ..... . 14C, for the entry in the third column, the entry "Fifteen per cent. ad valorem." shall be substituted; (v) in Item No. 14D, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uot;AND TAPE RECORDERS (INCLUDING CASSETTE RECORDERS AND TAPE DECKS)", the words and brackets, "TAPE RECORDERS (INCLUDING CASSETTE RECORDERS AND TAPE DECKS) AND TAPE PLAYERS (INCLUDING CASSETTE PLAYERS)" shall be substituted; (b) for the entry in the second column against sub-Item (3), the entry "Radiograms (including radio or transistor sets with extra space in cabinet for fitting in record players or record changers)." shall be substituted; (c) for each of the entries in the third column 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4A. ARTIFICIAL OR SYNTHETIC AND PLASTIC MATERIALS AND CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF - (1) The following artificial or synthetic resins and plastic materials, and cellulose esters and ethers, in any form, whether solid, liquid or pasty, or as powder, granules or flakes, or in the form of moulding powders, namely :- (i) Condensation, Polycondensation and Polyaddition products, whether or not modified or polymerised, and whether or not linear such as Phenoplasts, Aminoplasts, Alkyds, Polyamides, Super-Polyamides, Polyeters, Polyallyl esters, Polycarbonates, Polyethers, Polyesthylene imines, Polyurethanes, Epoxide resins and Silicones; (ii) Polymerisation and Copolymerisation 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, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means the count of the basic single yarn. Explanation III : where two or more of the following fibres, that is to say, - (a) man-made fibre of cellulosic origin; (b) cotton; (c) wool or a acrylic fibre, or both; (d) silk (including silk noil); (e) jute (including Bimlipatam jute or mesta fibre); (f) man-made fibre of non-cellulosic origin, other than acrylic fibre; (g) flax; (h) ramie, in any yarn are equal in weight, then, such one of those fibres, the predominance of which would render such yarn fall under that sub-Item or Item (hereafter in this Explanation referred to as the applicable sub-Item or Item), among the sub-Items and Items Nos. 18III, 18A, 18B, 18C, 18D, 18E, 18FI and 18FII, which, read with the relevant notification, if any, for the 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 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal fibre content. Eighteen 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."; (x) for Item No. 18D, the following Item shall be substituted, namely :- '18D. JUTE YARN, ALL SORTS - Yarn, in which jute (including Bimlipatam jute or mesta fibre) predominates in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power Rupees six hundred per metric tonne. Explanation I : "Jute Yarn" shall include jute twist, thread, rope and twine. Explanation II : 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.'; (xi) for Item No. 18E, the following Item shall be substituted, namely :- "18E. NON-CELLULOSIC SPUN YARN - Spun (discontinuous) 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 kilogra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the case may be -'; (b) for sub-Item I, the following sub-Item shall be substituted, namely :- "I. Cotton fabrics other than (i) embroidery in the piece, in strips or in motifs, and (ii) fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials. Twenty per cent. ad valorem."; (c) for Explanation II, the following Explanation shall be substituted, namely :- "Explanation II : Where two or more of the following fibres that is to say, (a) man-made fibre of cellulosic origin; (b) cotton; (c) wool; (d) silk (including silk noil); (e) jute (including Bimlipatam jute or mesta fibre); (f) man-made fibre of non-cellulosic origin; (g) flax; (h) ramie, in any fabric are equal in weight, then, such one of those fibres the predominance of which would render such fabric all under that Item (hereafter in this Explanation referred to as the applicable Item) among the Items Nos. 19, 20, 21, 22, 22A and 22AA, which, read with the relevant notification, if any, for the time being in force issued under the Central Excise Rules, 1944, involves the highest amount of duty, shall be deemed to be pred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terials, in each of which man-made (i) cellulosic fibre or yarn, or (ii) non-cellulosic fibre or predominates is weight : Provided that in the case of embroidery in the piece, in strips or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, such predominance shall be in relation to the base fabrics which are embroidered or impregnated, coated or laminated, as the case may be - (1) Man-made fabrics other than(i) embroidery in the piece, in strips or in motifs, and (ii) fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials. Twenty per cent. ad valorem plus rupees five per square metre. (2) Embroidery in the piece, in strips or in motifs, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. The duty for the time being leviable on the base fabrics, if not already paid, plus twenty per cent. ad valorem. (3) Fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials. The duty for the time being leviab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and fifty rupees per metric tonne."; (xx) for Item No. 30, the following Item shall be substituted, namely :- "30. ELECTRIC MOTORS, ALL SORTS; AND PARTS THEREOF, NAMELY - A. Motors which operate on alternating current - 1. Single phase motors. Twenty per cent. ad valorem. 2. Three phase motors - (i) for rated output not exceeding7.5 Kw continuous rating or, in the case of short time or intermittent rated motors, its equivalent continuous rating, Fifteen per cent. ad valorem. (ii) for rated output exceeding 7.5 Kw continuous rating or, in the case of short time or intermittent rated motors, its equivalent continuous rating. Ten per cent. ad valorem. B. Motors which operate on direct current - (i) with rated output not exceeding 7.5 Kw. Twenty per cent. ad valorem. (ii) with rated output exceeding 7.5 Kw Ten per cent. ad valorem. C. Motors which are capable of operating on alternating current or on direct current. Twenty per cent. ad valorem. D. Parts of electric motors. Twenty per cent. ad valorem. Explanation I : In the case of any multi-speed motor, the highest rated output of the motor shall be deemed to be the rated output of the mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tractors" shall include a chassis and a trailer; but shall not include a vehicle running upon fixed rails. Explanation II : For the purposes of this Item, where a motor vehicle is mounted, fitted or fixed with any weight lifting or other specialised material handling equipment, then, such equipment shall not be taken into account.'; (xxiv) in Item No. 34A, for the words, "PARTS AND ACCESSORIES OF MOTOR VEHICLES, NOT OTHERWISE SPECIFIED.", the words and brackets "PARTS AND ACCESSORIES OF MOTOR VEHICLES AND TRACTORS (INCLUDING AGRICULTURAL TRACTORS), NOT OTHERWISE SPECIFIED." shall be substituted; (xxv) for Item No. 37, the following Item shall be substituted, and shall be deemed to have been substituted, with effect from the 18th day of June, 1977, namely :- "37. CINEMATOGRAPH FILMS - I. Unexposed. Two paise per metre. II. Exposed - (i) News-reels and shorts not exceeding 500 meters. Fifty paise per metre. (ii) Feature films Rate of duty for films which are of a length not exceeding 4000 metres. exceeding 4000 metres. (a) made wholly in black and white. Twelve thousand rupees per print. Fifteen thousand rupees per print (b) m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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