Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Third Schedule

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... word "25 paise", the figures and word "50 paise" shall be substituted; (b) in sub-heading No. 2202.11, for the entry in column (4), the entry "75 paise" shall be substituted; (c) in sub-heading No. 2202.12, for the entry in column (4), the entry "80 paise" shall be substituted; (d) in sub-heading No. 2202.13, for the entry in column (4), the entry "90 paise" shall be substituted; (e) in sub-heading No. 2202.14, in column (4), for the figures and word "65 paise", the figures and word "90 paise" shall be substituted; (5) in Chapter 26, for NOTES 2 and 3, the following NOTES shall be substituted, namely: - "2. For the purposes of heading Nos. 26.01 to 26.17, the term "Ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Heading Nos. 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading No. 26.20 applies only to ash a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... substituted; (11) in Chapter 39,- (a) for NOTE 6, the following NOTE shall be substituted, namely:- '6. (a) In heading Nos. 39.01 to 39.14, the expression "primary forms" applies only to the following forms:― (i) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (ii) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. (b) Notwithstanding anything contained in NOTE 3 to this Chapter, heading Nos. 39.01 to 39.14 shall also include primary forms obtained from conversion of another primary form, falling under the same heading, and such conversion shall amount to "manufacture".'; (b) for NOTE 13, the following NOTE shall be substituted, namely:- '13. Notwithstanding anything contained in NOTE 12 to this Chapter, in heading Nos. 39.09, 39.21, 39.23, 39.24, 39.25 and 39.26, "rigid polyurethane foam" means cellular polyurethane with compressive strength of 0.418 to 28.14 Kg./Cm² and flexural strength of 1.05 to 28.14 Kg./Cm³ when tested in accordance with American Standard (Designation ASTM-D-2341).'; (c) after NOTE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .10 and 5206.20 and the entries relating thereto shall be omitted; (h) sub-heading Nos. 5206.31, 5206.32, 5206.33, 5206.34, 5206.35 and 5206.36 shall be renumbered as sub-heading Nos. 5206.11, 5206.12, 5206.13, 5206.14, 5206.15 and 5208.16, respectively; (15) in Chapter 70,- (a) in NOTE 1, in item (c), for the words "fittings or insulating material", the words "fittings of insulating material" shall be substituted; (b) in heading No. 70.14, in column (4), for the figures and abbreviation "30%", the figures and abbreviation "35%" shall be substituted; (16) in Section XV, for the NOTE, the following NOTES shall be substituted, namely:-- 'NOTES 1. This Section does not cover: (a) Prepared paints, inks or other products with a basis of metallic flakes or powder (heading Nos. 32.07 to 32.10, 32.12, 32.13 or 32.15); (b) Ferro-cerium or other pyrophoric alloys (heading No. 36.06); (c) Headgear or parts thereof of Chapter 65; (d) Umbrella frames or other articles of Chapter 66; (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery); (f) Articles of Section XVI (mac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ication of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal; (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of NOTE 3, it is classified; and (c) A cermet of heading No. 81.13 is regarded as a single base metal. 6. In this Section, the following expressions have the meanings hereby assigned to them: (a) WASTE AND SCRAP: Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. (b) POWDERS: Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.'; (17) in Chapter 72, for the NOTES, the following NOTES shall be substituted, namely:- 'NOTES 1. In this Chapter an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of zirconium -0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately. (g) REMELTING SCRAP INGOTS OF IRON OR STEEL: Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. (h) GRANULES: Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm. (ij) SEMI-FINISHED PRODUCTS: Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections. These products are not presented in coils. (k) FLAT-ROLLED PRODUCTS: Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of: -coils of successively superimposed layers, or -straight lengths, which if of a thickn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ernal dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading No. 73.04. (q) SKELP: Hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round or bevelled) edge. 2. Ferrous metals clad with another ferrous metals are to be classified as products of the ferrous metal predominating by weight. 3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Non-alloy free-cutting steel Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions: -0.08% or more of sulphur -0.1% or more of lead -more than 0.05% of selenium -more than 0.01% of tellurium -more than 0.05% of bismuth. (b) Silicon-electrical steel Alloy steels containing by weight at lest 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hall be greater than the limit specified in the foregoing table; or (ii) the total content by weight of such other elements exceeds 2.5%. (c) MASTER ALLOYS: Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading No. 28.48. (d) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rec- tangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles", and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products, with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... two sides being straight of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width. -of a shape other than rectangular or square, of any size provided that do not assume the, character of articles or products of other headings. Heading Nos. 74.09 and 74.10 apply, inter alia, to plats, sheets, strips and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (h) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot;) cross-section exceeds one- tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (other- wise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y weight does not exceed 1.5%, and (ii) the content by weight of any other element does not exceed the limit specified in the following table: TABLE OTHER ELEMENTS Element Limiting content % by weight Fo Iron 0.5 O Oxygen 0.4 Other elements, each 0.3 (b) Nickel alloys: Metallic substances in which nickel predominates by weight over each of the other elements provided that: (i) the content by weight of cobalt exceeds 1.5%, (ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or (iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%.'; (21) in Chapter 76, for the NOTES, the following NOTE shall be substituted, namely:- 'NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of whic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -tenth of the width, - of a shape other than rectangular or square, of any size provided that they do not assume the character of articles or products of other headings. Heading Nos. 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mely:- 'NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one- tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling). provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed product .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded. drilled. waisted, expanded, cone- shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Zinc, not alloyed: Metal containing by weight at least 97.5% of zinc. (b) Zinc alloys: Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%. (c) Zinc dust: Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ncluding "modified rectangular") cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, -of a shape other than rectangular or square, of any size provided that they do not assume the character of articles or products of other headings. Headings Nos. 80.04 and 80.05 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross-section with only one enclose .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e purposes of heading No. 83.02, the word "Castors" means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.'; (28) in Section XVI,- (a) in NOTE 1,- (i) fun item (h), the following item shall be substituted, namely- "(h) Drill Pipe (Heading No. 73.04)"; (ii) in item (n), for the figures "82.02", the figures "82.07" shall be substituted; (b) after NOTE 5, the following NOTE shall he inserted, namely: "6. In respect of goods covered by this Section, conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article (including 'blank', that is, an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished articles or part), into complete or finished article shall amount to 'manufacture'."; (29) in Chapter 84,- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the figures and abbreviation "25%", the figures and abbreviation "30%" shall be substituted. PART II Heading No. Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 26, for heading Nos. 26.01 to 26 02, the following headings shall be substituted, namely:- "26.01 2601.00 TRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES 12% 26.02 2602.00 MANGANESE ORES AND CONCENTRATES, INCLUDING MANGANT-FEROUS IRON ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT 12% 26.03 2603.00 COPPER ORES AND CONCENTRATES 12% 26.04 2604.00 NICKEL ORES AND CONCENTRATES 12% 26.05 2605.00 COBALT ORES AND CONCENTRATES 12% 26.06 2606.00 ALUMINIUM ORES AND CONCENTRATES 12% 26.07 2607.00 LEAD ORES AND CONCENTRATES 12% 26.08 2608.00 ZINC ORES AND CONCENTRATES 12% 26.09 2609.00 TIN ORES AND CONCENTRATES 12% 26.10 2610.00 CHROMIUM ORES AND CONCENTRATES 12% 26.11 2611.00 TUNGSTEN ORES AND CONCENTRATES 12% 26.12 2612.00 URANIUM OR THORIUM ORES AND CONCENTRATES 12% 26.13 2613.00 MOLYBDENUM ORES AND CONCE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iddha, Homoeopathic or Biochemic systems Nil"; (4) in Chapter 39,- (a) for heading Nos. 39.01 and 39.02, the following headings shall be substituted, namely:- "39.01 POLYMERS OF ETHYLENE IN PRIMARY FORMS 3901.10 -Polyethylene having a specific gravity of less than 0.94 60% 3901.20 -Polyethylene having a specific gravity of 0.94 or more 60% 3901.30 -Ethylene-vinyl acetate copolymers 60% 3901.90 -Other 60% 39.02 POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS 3902.10 -Polypropylene 60% 3902.20 -Polyisobutylene 60% 3902.30 -Propylene copolymers 60% 3902.90 -Other 60%" (b) for heading No. 39.04, the following heading shall be substituted, namely :- "39.04 POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS 3904.10 - Polyvinyl chloride, not mixed with any other substances 60% -Other polyvinyl chloride : 3904.21 --Non-plasticised 60% 3904.22 --Plasticised 60% 3904.30 -Vinyl chloride-vinyl acetate copolymers 60% 3904.40 -Other vinyl chloride copolymers 60% 3904.50 -Vinylidene chloride polymers 60% -Fluoro-polymers: 3904.61 --Polytetrafluoroethylene 60% 3904.69 --Other 60% .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng heading shall be substituted, namely :- "39.18 FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER 3918.10 -Of polymers of vinyl chloride 60% 3918.90 -Of other plastics 60%"; (g) for heading Nos. 39.20, 39.21, 39.22, 39.23, 39.24 and 39.25, the following headings shall be substituted, namely:- "39. OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON-CELLULAR, WHETHER LACQUERED OR METALLISED OR LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS OR NOT -Of polymers of vinyl chloride : 3920.11 --Rigid, plain 60% 3920.12 --Flexible, plain 60% 3920.13 --Rigid, lacquered 60% 3920.14 --Flexible lacquered 60% 3920.15 -Rigid metallised 60% 3920.16 -Flexible, metallised 60% 3920.17 -Rigid, laminated 60% 3920.18 --Flexible, laminated 60% 3920.19 --Other 60% -Of regenerated cellulose: 3920.21 --Film, plain 60% 3920.22 --Film, lacquered 60% 3920.23 --Film, metallised 60% 3920.24 --Film, laminated 60% 3920.25 --Sheet, plain 60% 3920.26 --Sheet, lacquered 60% 3920.27 --Sheet, metall .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... NSING TISSUES, TOWELS, TABLECLOTHES, SERVIETTES, NAPKINS FOR BABIES, TAMPOONS, BEDSHEETS AND SIMILAR HOUSE-HOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES 12% 48.19 CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS OF PAPER, PAPER-BOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE -Cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons), whether in assembled or unassembled condition: 4819.11 --Intended for packing of match sticks Nil 4819.12 --Printed cartons, boxes, containers and cases 35% 4819.19 --Other Nil 4819.90 -Other 12% 48.20 4820.00 REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPER-BOARD; ALBUMS FOR SAMPLES OR FOR COLLECTI .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndation of the Development Commissioner for Handlooms Forty per cent. of the duty leviable under sub-heading Nos. 5206.11 to 5206.16 and 5206.91 to 5206.94, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric 5208.22 --Processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms Nil 5208.29 --Other Duty leviable under sub-heading Nos. 5206.11 to 5206.16 and 5206.91 to 5206.94, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric"; (7) In Chapter 72, for heading Nos, 72.01 to 72.15, the following headings shall be substituted, namely:- "I-PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM 72.01 7201.00 PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER PRIMARY FORMS Rs. 100 per tonne 72.02 7202.00 FERRO-ALLOYS 12% 72.03 7203.00 FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, IN LUMPS.PELLETS OR SIMILAR FORMS; IRON HAVING A MINIMUM PURITY BY WEIGHT OF 9 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 11.21 --Exceeding 5 mm in thickness Rs. 400 per tonne 7211.29 -- Other Rs. 550 per tonne 7211.30 - Hoops Rs. 550 per tonne - Sheets: 7211.41 -- Cold-rolled (cold-reduced) Rs. 800 per tonne 7211.42 -- Hot-rolled, exceeding 5 mm in thickness Rs. 400 per tonne 7211.49 -- Other Rs. 550 per tonne - Strips : 7211.51 -- Cold-rolled (cold-reduced) Rs. 800 per tonne 7211.52 -- Hot-rolled, exceeding 5 mm in thickness Rs. 400 per tonne 7211.59 -- Other Rs. 550 per tonne 7211.60 - Skelp Rs. 550 per tonne - Other flat products : 7211.91 -- Cold-rolled (cold-reduced) Rs. 800 per tonne 7211.92 -- Hot-rolled, exceeding 5 mm in thickness Rs. 400 per tonne 7211.99 -- Other Rs. 550 per tonne 72.12 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR COATED -Plated or coated with zinc : 7212.11 --Corrugated Rs. 1,200 per tonne 7212.19 --Other Rs. 1,200 per tonne 7212.20 Plated or coated with tin Rs. 1,200 per tonne 7212.30 -Painted, lacquered, varnished or plastic coated Rs. 1,500 per tonne 7212.90 -Other 15% 72.13 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF IRON OR NON-ALLOY STEEL 721 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ars and rods, not further worked than hot-rolled, hot-drawn or extruded Rs. 1,500 per tonne 7222.20 -Bars and rods, not further worked than cold-formed or cold-finished Rs. 1,500 per tonne 7222.30 -Other bars and rods Rs. 1,500 per tonne 7222.40 -Angles, shapes and sections Rs. 1,500 per tonne 72.23 7223.00 WIRE OF STAINLESS STEEL Rs. 1,500 per tonne IV OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL 72.24 7224.00 OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL Rs. 1,500 per tonne 72.25 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE 7225.10 -Of silicon-electrical steel Rs. 1,500 per tonne 7225.20 -Of high speed steel Rs. 1,500 per tonne 7225.30 -Other, not further worked than hot-rolled, whether or not in coils Rs. 1,500 per tonne 7225.40 -Other, not further worked than cold-rolled (cold-reduced) Rs. 1,500 per tonne 7225.90 -Other Rs. 1,500 per tonne 72.26 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM 7226.10 -Of silicon-electrical steel Rs. 1,500 per tonne 7226.20 -Of high speed steel Rs. 1,500 per tonne -Other .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ADES, CROSSING FROGS, POINT RODS AND OTHER CROSSING PIECES, SLEEPERS (CROSS-TIES), FISH-PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL, CLIPS, BEDPLATES, TIES AND OTHER MATERIAL SPECIALIZED FOR JOINTING OR FIXING RAILS 7302.10 -Rails Rs. 400 per tonne 7302.20 -Sleepers (cross-ties) Rs. 400 per tonne 7302.90 -Other 15% 73.03 7303.00 TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON Rs. 100 per tonne 73.04 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL 7304.10 -Of iron Rs. 100 per tonne 7304.90 -Other Rs. 1,500 per tonne 73.05 OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING INTERNAL AND EXTERNAL CIRCULAR CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM, OF IRON OR STEEL 7305.10 -Of iron Rs. 100 per tonne 7305.90 -Other Rs. 1,500 per tonne 73.06 OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL 7306.10 -Of iron Rs. 100 per tonne 7306.90 -Other Rs. 1,500 per tonne 73.07 7307.00 TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEÈVES), OF IRON OR STEEL 15% 73.08 STR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) AND SIMILAR ARTICLES, OF IRON OR STEEL 7318.10 -Threaded articles 20% -Non-threaded articles : 7318.21 --Circlips 20% 7318.29 --Other 15% 7318.90 -Other 15% 73.19 7319.00 SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS AND OTHER PINS OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED 15% 73.20 7320.00 SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL 15% 73.21 STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), BARBECUES, BRAZIERS, GAS-RINGS, PLATE WARMERS AND SIMILAR NON-ELECTRIC DOMESTIC APPLIANCES, AND PARTS THEREOF, OF IRON OR STEEL 7321.10 -Cooking appliances and plate warmers 15% 7321.20 -Other appliances 15% 7321.90 -Parts 20% 73.22 7322.00 RADIATORS FOR CENTRAL HEATING NOT, ELECTRICALLY HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR HEATERS AND HOT AIR DISTRIBUTORS WHICH CAN ALSO DISTRIBUTE FRESH OR CONDITIONED AIR, NOT ELECTRICALLY HEATED, INCORPORATING A MOTOR-DRIVEN FAN OR BLOWER, AND PARTS THEREOF OF IRON OR STEEL 15% 73.23 7323.00 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PAR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6,200 per tonne 7408.19 -- Other 20% - Of copper alloys : 7408.21 --Of which the maximum cross-sectional dimension exceeds 6 mm Rs. 6,200 per tonne 7408.29 -- Other 20% 74.09 COPPER PLATES, SHEETS (INCLUDING CIRCLES) AND STRIP, OF A THICKNESS EXCEEDING 0.15 MM 7409.10 -Of refined copper Rs. 7,400 per tonne 7409.20 -Of copper-zinc base alloys (brass) Rs. 7,400 per tonne 7409.30 -Of copper-tin base alloys (bronze) Rs. 7,400 per tonne 7409.40 - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) Rs. 7,400 per tonne 7409.90 - Of other copper alloys Rs. 7,400 per tonne 74.10 COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.15 MM Not backed : 7410.11 -- Of refined copper Rs. 7,400 per tonne 7410.12 -- Of copper alloys Rs. 7,400 per tonne - Backed: 7410.21 -- Of refined copper Rs. 7,400 per tonne 7410.22 -- Of copper alloys Rs. 7,400 per tonne 74.11 COPPER TUBES AND PIPES 7411.10 - Of refined copper 15% Of copper alloys : 7411.21 --Of copper-zinc base alloys (brass) 15% 7411.22 -- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... WDERS AND FLAKES 15% 75.05 NICKEL BARS, RODS, PROFILES AND WIRE - Bars, rods and profiles : 7505.11 -- Of nickel, not alloyed 15% 7505.12 -- Of nickel alloys 15% - Wire: 7505.21 -- Of nickel, not alloyed 15% 7505.22 -- Of nickel alloys 15% 75.06 NICKEL PLATES, SHEETS, STRIP AND FOIL 7506.10 - Of nickel, not alloyed 15% 7506.20 - Of nickel alloys 15% 75.07 NICKEL TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) -Tubes and pipes: 7507.11 --Of nickle, not alloyed 15% 7507.12 --Of nickel alloys 15% 7507.20 -Tube or pipe fittings 15% 75.08 7508.00 OTHER ARTICLES OF NICKEL 15%"; (11) In Chapter 76, for heading Nos. 76.01 to 76.13, the following headings shall be substituted, namely:- "76.01 UNWROUGHT ALUMINIUM, WHETHER OR NOT ALLOYED 7601.10 -Ingots, billets 50% plus Rs. 4,000 per tonne 7601.20 -Wire-bars 50% plus Rs. 4,000 per tonne 7601.30 -Wire-rods 50% plus Rs. 4,000 per tonne 7601.90 -Other 50% plus Rs. 4,000 per tonne 76.02 7602.00 ALUMINIUM WASTE AND SCRAP 50% plus Rs. 4,000 per tonne 76.03 7603.00 ALUMINIUM POWDERS AND FLAKES 50% plus Rs. 4,000 per tonne 76.04 ALUMINIUM BAR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6.12 ALUMINIUM CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS (INCLUDING RIGID OR COLLAPSIBLĖ TUBULAR CONTAINERS), FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY NOT EXCEEDING 300 Ĺ, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT -Collapsible tubular containers : 7612.11 --Plain 20% 7612.12 --Lacquered 20% 7612.13 -Printed 20% 7612.19 --Other 20% -Other: 7612.91 --Plain 20% 7612.92 --Lacquered 20% 7612.93 --Printed 20% 7612.99 --Other 20% 76.13 ALUMINIUM CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS 7613.10 -Plain 20% 7613.20 -Lacquered 20% 7613.30 -Printed 20% 7613.90 -Other 20% 76.14 STRANDED WIRE, CABLES, PLATED BANDS AND THE LIKE, OF ALUMINIUM, NOT ELECTRICALLY INSULATED 7614.10 -With steel core 20% 7614.90 -Other 20% 76.15 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF ALUMINIUM; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF ALUMINIUM; SANITARY WARE AND PARTS THEREOF, OF ALUMINIUM 7615.10 -Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -Other 15%"; (14) in Chapter 80, for heading No. 80.01, the following headings shall be substituted, namely:- "80.01 UNWROUGHT TIN 8001.10 -Tin, not alloyed 15% 8001.20 -Tin alloys 15% 80.02 8002.00 TIN WASTE AND SCRAP 15% 80.03 8003.00 TIN BARS, RODS, PROFILES AND WIRE 15% 80.04 8004.00 TIN PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 MM 15% 89.05 TIN FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS), OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM; TIN POWDERS AND FLAKES 8005.10 -Foll 15% 8005.20 -Powders and flakes 15% 80.06 8006.00 TIN TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 15% 80.07 8007.00 OTHER ARTICLES OF TIN 15% (15) in Chapter 81, for heading No. 81.01, the following headings shall be substituted, namely:- "81.01 8101.00 TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.02 8102.00 MOLYBDENUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.03 8103.00 TANTALUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.04 8104.00 MAGNESIUM AND ARTICLES THEREOF, INCLU .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... RNING, OR SCREWDRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTH BORING TOOLS 20% 82.08 8208.00 KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR MECHANICAL APPLIANCES 20% 82.09 8209.00 PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, UNMOUNTED, OF SINTERED METAL CARBIDES OR CERMETS 20% 82.10 8210.00 HAND-OPERATED MECHANICAL APPLIANCES, WEIGHING 10 KG OR LESS, USED IN THE PREPARATION, CONDITIONING OR SERVING OF FOOD OR DRINK 20% 82.11 8211.00 KNIVES WITH CUTTING BLADES, SERRATED OR NOT (INCLUDING PRUNING KNIVES OTHER THAN KNIVES OF HEADING NO. 82.08, AND BLADES THEREFOR 20% 82.12 8212.00 RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS) 20% 82.13 8213.00 SCISSORS, TAILORS' SHEARS AND SIMILAR SHEARS, AND BLADES THEREFOR 20% 82.14 8214.00 OTHER ARTICLES OF CUTLERY (FOR EXAMPLE, HAIR CLIPPERS, BUTCHERS OR KITCHEN CLEAVERS, CHOPPERS AND MINCING KNIVES PAPER KNIVES); MANICURE OR PEDICURE SETS AND INSTRUMENTS (INCLUDING NAIL FILES) 20% 82.15 8215.00 SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS, FISH-KNIVES, BUTTER-KNIVES, SUGAR TONGS AND SIMILAR KITCHEN OR TABLEWARE 20%"; (17) in Chapter 83, for heading .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ADDRESS-PLATES AND SIMILAR PLATES, NUMBERS, IFTTERS AND OTHER SYMBOLS, OF BASE METAL. EXCLUDING THOSE OF HEADING NO. 94.05 15% 83.11 8311.00 WIRE, RODS, TUBFS, PI ATFS, FLECTRODES AND SIMILAR PRODUCTS OF BASE METAL OR OF METAL CARBIDES, COATED OR CORED WITH FLUX MATERIAL, OF A KIND USED FOR SOLDERING. BRAZING, WELDING OR DEPOSITION OF METAL OR OF METAL CARBIDES; WIRE AND RODS. OF AGGLOMERATED BASE METAL POWDER, USED FOR METAL SPRAYING 20% 83.12 8312.00 ELECTRICAL STAMPINGS AND LAMINATIONS, OF BASE METAL, ALL SORTS 20%"; (18) In Chapter 85, for heading Nos. 85.23 and 85.24, the following headings shall be substituted, namely:- "85.23 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OF SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 -Magnetic tapes: 8523.11 --Audio tapes in the form of jumbo rolls, pan-cakes, mini-pancakes, hubs or reels 25% plus Rs. 4 per square metre 8523.12 --Audio cassettes 25% plus Rs. 2 per cassette. 8523.13 --Video tapes in the form of jumbo rolls, pan-cakes, mini-pancakes, hubs or reels 25% plus Rs. 8 per square metre. 8523.14 --Video cassettes 25% plus Rs. 30 per cassette 8523.19 --Other 25% 8523.20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates