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Third Schedule

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..... (ii) heading No. 15.05 and the entries relating thereto shall be omitted; (iii) in sub-heading Nos. 1507.00 and 1508.10, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (6) in Chapter 17,- (i) in sub-heading No. 1701.90, for the entry in column (4), the entry "18%" shall be substituted; (ii) in sub-heading Nos. 1702.19, 1702.21, 1702.29 and 1702.30, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted; (iii) in sub-heading Nos. 1703.10 and 1703.90, for the entry in column (4) occurring against each of them, the entry "Rs. 500 per tonne" shall be substituted; (iv) in sub-heading No. 1704.10, for the entry in column (4), the entry "18%" shall be substituted; (v) in sub-heading No. 1704.90, for the entry in column (4), the entry "8%" shall be substituted; (7) in Chapter 18,- (i) after NOTE 2, the following NOTE shall be inserted, namely:- '3. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to " .....

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..... ntry in column (4) occurring against each of them, the entry "13%" shall be substituted; (iv) in sub-heading Nos. 2107.00, 2108.20 and 2108.99, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (11) in Chapter 22,- (i) in sub-heading Nos. 2201.19 and 2202.19, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (ii) in sub-heading Nos. 2202.99 and 2203.00, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (12) in Chapter 24,- (i) in sub-heading No. 2403.11, for the entry in column (4), the entry "Rs. 61 per thousand" shall be substituted; (ii) in sub-heading No. 2403.12, for the entry in column (4), the entry "Rs. 238 per thousand" shall be substituted; (iii) in sub-heading No. 2403.13, for the entry in column (4), the entry "Rs. 340 per thousand" shall be substituted; (iv) in sub-heading No. 2403.14, for the entry in column (4), the entry "Rs. 558 per thousand" shall be substituted; (v) in sub-heading No. 2403.15, for the entry in column (4), the entry "Rs. 748 per thousand" shall be substituted; (vi) in sub-heading No. 24 .....

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..... 3,- (a) for clause (e), the following clause shall be substituted, namely:- "(e) Artificial graphite (heading No.38.01); products put up as charges for fire extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13, ink removers put up in packings for retail sale, of heading No.38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g. each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.24;"; (b) for clause (g), the following clause shall be substituted, namely:- "(g) The metals, whether or not pure, metal alloys or cermets, Including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or"; (iii) after NOTE 9, the following NOTE shall be inserted, namely:-- '10. In relation to products of this Chapter, labering or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture".' ; (iv) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2804.11, 2804.19, 2804.90, 2805.00, 2811.10, 2811.90, 2814. .....

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..... try in column (4), the entry "8%" shall be substituted; (19) in Chapter 31,- (i) in NOTE 1, in clause (c), for the figures "38.23", the figures "38.24" shall be substituted; (ii) for the entry in column (4) occurring against sub-heading Nos. 3102.00, 3103.00, 3104.00 and 3105.00, the entry "18%" shall be substituted; (20) in Chapter 32, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 3215.00), the entry "18%" shall be substituted; (21) in Chapter 33,- (i) in NOTE 1, clauses (a) to (c) shall be renumbered as clauses (b) to (d) respectively and before clause (b) as so renumbered, the following clause shall be inserted, namely:-- "(a) Natural oleoresins or vegetable extracts of heading No.13.01;"; (ii) after NOTE 6, the following NOTE shall be inserted, namely:- '7. The expression "odoriferous substances" in heading No. 33.02 refers only to the substances of heading No. 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.'; (iii) in heading No. 33.01, in column (3), for the word "RESINOIDS;", the words "RESINOIDS; EXTRACTED OLEORESINS;" shall be substituted; (iv) in headin .....

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..... or other forms of radiation on photosensitive surfaces.'; (iii) in sub-heading Nos. 3701.10 and 3702.10, for the entry in column (4) occurring against each of them, the entry "13%" shall be substituted; (iv) for the entry in column (4) occurring against sub-heading Nos. 3701.20, 3701.90, 3702.20, 3702.90, 3703.10, 3703.20, 3704.10, 3704.20, 3704.90 and 3707.00, the entry "18%" shall be substituted; (26) in Chapter 38,- (i) in NOTE 1, in clause (a),- (a) for sub-clause (2), the following sub-clause shall be substituted, namely:- "(2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No. 38.08;"; (b) for sub-clause (4), the following sub-clause shall be substituted, namely:― "(4) Products specified in NOTE 3(a) or 3(c) below."; (ii) in NOTE 3,- (a) for the figures "38.23", the figures "38.24" shall be substituted; (b) for clause (c), the following clause shall be substituted, namely:- "(c) Ink removers put up in packings for retail sale;"; (iii) after NOTE 4, the following NOTE shall be inserted, namely:-- '5. In relation .....

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..... o provide thermal insulation.'; (iv) in sub-heading Nos. 3903.20, 3903.30, 3904.61. 3905.10, 3905.20, 3905.90, 3906.10, 3906.20, 3906.90, 3907.10, 3907.20, 3907.30, 3907.40, 3907.50, 3907.60, 3907.70, 3907.80, 3907.91, 3907.99, 3908.10, 3908.90, 3909.10, 3909.20, 3909.30, 3909.40, 3909.51, 3909.52, 3909.59, 3909.60, 3910.00, 3911.10, 3911.20, 3911.90, 3912.11, 3912.12, 3912.20, 3912.31, 3912.39, 3912.90, 3913.10, 3913.20, 3913.30, 3913.90, 3914.00, 3917.00, 3920.21, 3920.22, 3920.23, 3920.24, 3920.25, 3920.26, 3920.27, 3920.28 and 3920.29, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted; (28) in Chapter 40,- (i) in sub-heading Nos. 4002.00, 4003.00, 4004.00, 4006.90, 4007.00, 4009.10, 4009.91, 4009.92 and 4009.99, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (ii) in sub-heading No. 4012.11, for the entry in column (4), the entry "45%" shall be substituted; (iii) in sub-heading No. 4012.90, for the entry in column (4), the entry "25%" shall be substituted; (iv) In sub-heading Nos. 4014.90, 4015.00, 4016.19, 4016.91, 4016.99, 4017.10 and 4017.20, for the entry in colum .....

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..... (32) in Chapter 45, in heading No. 4501.00, for the entry in column (4), the entry "18%" shall be substituted; (33) in Chapter 46, in NOTE 1, for the words and brackets "strips of other vegetable material (for example, raffla, narrow leaves or strips cut from broad leaves) or bark,", the words and brackets "strips of other vegetable material (for example, strips of bark, narrow leaves and raffla or other strips obtained from broad leaves)," shall be substituted; (34) in SECTION X, in the title, for the words "WASTE AND SCRAP OF PAPER OR PAPERBOARD", the words and brackets "RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD" shall be substituted; (35) in Chapter 47, in the title, for the words "WASTE AND SCRAP OF PAPER OR PAPERBOARD", the words and brackets "RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD" shall be substituted; (36) In Chapter 48,- (i) in NOTE 1, clauses (f) to (n) shall be renumbered as clauses (g) to (o) respectively and before clause (g) as so renumbered, the following clause shall be inserted, namely:- "(1) Paper impregnated with diagnostic or laboratory reagents (heading No. 38.22);"; (ii) in NOTE 2, the words ", for example, by coating or impregnation .....

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..... al Produce Marketing or Processing Corporation of the State Government, shall specify the quantity of kraft paper or kraft paperboard intended for the manufacture of cartons for packing horticultural produce, and the manufacturer of cartons shall- (a) follow the procedure under Chapter X of the Central Excise Rules, 1944; and (b) furnish, within such period as the Assistant Commissioner of Central Excise having jurisdiction over his factory may specify, a certificate from the managing director of the said corporation to the effect that the cartons manufactured by using the aforesaid quantity of kraft paper or paperboard, have been used for the packing of horticultural produce."; (vi) in sub-heading Nos. 4803.00, 4806.10, 4806.20, 4806.90, 4807.10, 4807.91, 4807.92, 4807.99, 4809.10, 4809.20, 4809.90, 4810.10, 4810.20, 4810.90, 4812.00, 4813.00, 4814.00, 4815.00 and 4816.00, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (vii) in sub-heading No. 4819.19, for the entry in column (4), the entry "8%" shall be substituted; (viii) in sub-heading Nos. 4819.90 and 4822.00, for the entry in column (4) occurring against each of the .....

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..... the entry "Rs. 10 per Kg. or 30% whichever is higher" shall be substituted; (iii) in sub-heading No. 5505.20, for the entry in column (4), the entry "Rs. 10 per Kg. or 18% whichever is higher" shall be substituted; (iv) in sub-heading Nos. 5506.10, 5506.20, 5506.30, 5506.90, 5507.00, 5508.10, 5508.20, 5509.11, 5509.19, 5509.21, 5509.22, 5509.31, 5509.32, 5509.41, 5509.42, 5509.50, 5509.60, 5509.90, 5510.11, 5510.12 and 5510.90, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (44) in Chapter 56,- (i) in sub-heading Nos. 5601.10, for the entry in column (4), the entry "13%" shall be substituted; (ii) In sub-heading Nos. 5603.00 and 5605.00, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (iii) in sub-heading No. 5607.10, for the entry in column (4), the entry "8%" shall be substituted; (45) in Chapter 57,- (i) in sub-heading Nos. 5702.12 and 5703.20, for the entry in column (4) occurring against each of them, the entry "Nil" shall be substituted; (ii) in sub-heading Nos. 5702.19 and 5703.90, for the entry in column (4) occurring against each of them, the entry "25%" sha .....

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..... "18%" shall be substituted; (54) in Chapter 69, in sub-heading No. 6906.10, for the entry in column (4), the entry "25%" shall be substituted; (55) in Chapter 70,- (i) In NOTE 2, for clause (c), the following clause shall be substituted, namely:- '(c) The expression "absorbent, reflecting or non-reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass;'; (ii) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7009.00, 7011.10, 7012.10, 7013.10 and 7015.00), the entry "18%" shall be substituted; (ii) in sub-heading No. 7009.00, for the entry in column (4), the entry "13%" shall be substituted; (iv) in sub-heading No. 7015.00, for the entry in column (4), the entry "8%" shall be substituted; (56) in Chapter 71, in NOTE 1, clauses (d) to (m) shall be renumbered as clauses (e) to (n) respectively and before clause (e) as so .....

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..... nd rods); - be twisted after rolling.'; (ii) in SUB-HEADING NOTE 1, for clause (d), the following clause shall be substituted, namely :- "(d) Silico manganese steel Alloy steels containing by weight : - not more than 0.7% of carbon, - 0.5% or more but not more than 1.9% of manganese, and -0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel."; (59) in Chapter 73,- (i) after NOTE 2, the following NOTE shall be inserted, namely:- "3. In relation to pipes and tubes of heading Nos. 73.04, 73.05 and 73.06, the process of drawing or redrawing shall amount to 'manufacture"."; (ii) in heading No. 73.05, for the entry in column (3), the following entry shall be substituted, namely:- "OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING CIRCULAR CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM, OF IRON OR STEEL"; (iii) in sub-heading No. 7323.10, for the entry in column (4), the entry "8%" shall be substituted; (60) in Chapter 76, In sub-heading No. 7615.20, for the entry in column (4), the entry "8%" shall be substi .....

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..... eadings", the following clauses shall be substituted, namely:― "(b) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (e) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions: (i) It is of a kind solely or principally used in an automatic data processing system; (ii) It is connectable to the central processing unit either directly or through one or more other units; and (iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. (c) Separately presented units of an automatic data processing machine are to be classified in heading No. 84.71. (d) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (b)(i) and (b)(III) above, are in all cases to be classified as units of heading No. 84.71. (e) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective fu .....

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..... mbined with elements other than those obtained during the printing process, nor does it cover individual, discreet resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements.'; (ii) after NOTE 6, the following NOTE shall be inserted, namely:- '7. For the purposes of heading No. 85.24, "recording" of sound or other phenomena shall amount to manufacture.'; (iii) in sub-heading Nos. 8501.00, 8503.00 and 8504.00, for the entry in column (4) occurring against each of them, the entry "13%" shall be substituted; (iv) in sub-heading Nos. 8505.00, 8506.00 and 8507.00, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (v) in sub-heading No. 8508.00, for the entry in column (4), the entry "13%" shall be substituted; (vi) in sub-heading Nos. 8509.00, 8511.00, 8512.00 and 8613.00, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (vii) in sub-heading No. 8514.00, for the entry in column (4), the entry "13%" shall be substituted; (viii) in sub-heading No. 8516.00, for the entry in column (4), the entry "18%" shall be .....

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..... nstructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88."; (67) in Chapter 86, in sub-heading No. 8607.00, for the entry in column (4), the entry "18%" shall be substituted; (68) in Chapter 87,- (i) In NOTE 2, the following shall be inserted at the end, namely:- "Machines and working tools designed for fitting to tractors of heading No.87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it."; (ii) In sub-heading No. 8701.90, for the entry in column (4), the entry "13%" shall be substituted; (iii) in sub-heading No. 8702.10, for the entry in column (4), the entry "25%" shall be substituted; (iv) in sub-heading No. 8707.00, for the entry in column (4), the entry "18%" shall be substituted; (69) in Chapter 89,- (i) in sub-heading Nos. 8901.00 and 8902.00, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted; (ii) in sub-heading No. 8903.00, for the entry in column (4), the entry "25%" shall be substituted; (iii) in sub-heading Nos. 8904.00, 8905.00 and 8906.00, for the e .....

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..... uted; (74) In Chapter 94,- (i) in sub-heading Nos. 9401.00 and 9403.00, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (ii) in sub-heading No. 9406.00, for the entry in column (4), the entry "8%" shall be substituted; (75) in Chapter 95,- (i) in NOTE 1, for clause (i), the following clause shall be substituted, namely:― "(i) Pumps for liquids (heading No. 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading No. 84.21), electric motors (heading No. 85.01), electric transformers (heading No. 85.04) or radio remote control apparatus (heading No. 85.26) ;"; (ii) in sub-heading Nos. 9505.00, 9506.00, 9507.00 and 9508.00, for the entry in column (4) occurring against each of them, the entry "13%" shall be substituted; (76) In Chapter 96,- (i) in sub-heading Nos. 9601.00, 9602.00 and 9604.00, for the entry in column (4) occurring against each of them, the entry "18%" shall be substituted; (ii) in sub-heading No. 9605.10, for the entry in column (4), the entry "30%" shall be substituted; (iii) in sub-heading Nos. 9605.90, 9606.90, 9608.00, 9611.00, 9612.00, 9613.10, 9613.90, 9614.00 .....

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..... 1 -- Seviyan (Vermicelli) Nil   1902.19 -- Other 13%   1902.90 -- Other Nil"; (iii) for heading No. 19.04 and the entries relating thereto, the following shall be substituted, namely:- "19.04   PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER THAN MAIZE (CORN)], IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR AND MEAL), PRECOOKED, OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED     1904.10 Put up in unit containers 13%   1904.90 - Other Nil"; (4) in Chapter 20, for heading No. 20.01 and the entries relating thereto, the following shall be substituted, namely:- "20.01   PREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS, INCLUDING JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, FRUIT JUICES AND VEGETABLE JUICES, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER     2001.10 - Put up in unit containers and bearing a brand name 8%   2001.90 - Other Nil"; (5) in Chapter 21,- (i) In heading No. 21.02, for sub-heading No. 2102.10 .....

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..... 05 and the entries relating thereto, the following shall be substituted, namely:- "28.05   ALKALI OR ALKALINE-EARTH METALS; RARE-EARTH METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT INTERMIXED OR INTER ALLOYED; MERCURY       - Potassium metal :     2805.11 -- For use in a heavy water plant Nil   2805.12 -- Other 18%   2805.90 - Other 18%"; (iii) for heading No. 28.11 and the entries relating thereto, the following shall be substituted, namely:- "28.11   OTHER INORGANIC ACIDS AND OTHER INORGANIC OXYGEN COMPOUNDS OF NON-METALS     2811.10 - Carbon dioxide 18%     - Sulphur dioxide and sulphur trioxide:     2811.21 -- Consumed in the manufacture of sulphuric acid, within the factory of production Nil   2811.29 -- Other 18%   2811.90 - Other 18%"; (iv) for heading No. 28.14 and the entries relating thereto, the following shall be substituted, namely:- "28.14   AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION     2814.10 - For use in the manufacture of heavy water Nil   2814.90 - Other 18%"; (v) for heading No. 28.44 and the entrie .....

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..... L, SURGICAL, DENTAL OR VETERINARY PURPOSES     3004.10 - Not bearing a brand name Nil   3004.90 - Other 15%"; (ii) in heading No. 30.05, after sub-heading No. 3005.20 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely:―   "3005.30 - Oral rehydration salts Nil"; (10) In Chapter 32, for heading No. 32.15 and the entries relating thereto, the following shall be substituted, namely:- "32.15   PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID     3215.10 - Writing Ink Nil   3215.90 - Other 18%"; (11) In Chapter 33,- (i) in heading No. 33.07, after sub-heading No. 3307.49 and the entries relating thereto, the following sub-headings and the entries relating thereto shall be inserted, namely:-   "3307.50 - Sterile contact lens care solution 25%   3307.60 - Kumkum (Including sticker kumkum), kajal, sindur, alta or mahavar Nil"; (12) In Chapter 34,- (i) In heading No. 34.01, after sub-heading No. 3401.12 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely:- .....

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..... S FROM REFINING; INDUSTRIAL FATTY ALCOHOLS 8% 38.24   PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED; RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED     3824.10 - Phosphogypsum 13%   3824.20 - Ready mix concrete 13%   3824.90 - Other 18%"; (14) in Chapter 39,- (i) for heading No. 39.23 and the entries relating thereto, the following shall be substituted, namely:- "39.23   ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS     3923.10 - Insulated ware 15%   3923.90 - Other 25%"; (ii) for heading No. 39.24 and the entries relating thereto, the following shall be substituted, namely:- "39.24   TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PLASTICS     3924.10 - Insulated ware 15%   3924.90 - Other 25%"; (15) in Chapter 40,- (i) for heading No. 40.05 and the entries relating .....

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..... OR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBATED, CHAMFERED, V-JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES OR FACES, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED     4405.10 - In or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil   4405.20 - Used within the factory of production for the manufacture of goods falling under sub-heading No. 4410.19 or 4410.90 Nil   4405.90 - Other 18%"; (17) in Chapter 47, for heading No. 47.02 and the entries relating thereto, the following shall be substituted, namely:- "47.02   RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD     4702.10 - Arising from goods of sub-heading No. 4802.10 in the course of printing of educational textbooks Nil   4702.90 - Other 18%"; (18) In Chapter 48,- (i) for heading No. 48.01 and the entries relating thereto, the following shall be substituted, namely:- "48.01 4801.00 NEWSPRINT, IN ROLLS OR SHEETS Nil"; (ii) for heading No. 48.02 and the entries relating thereto, the following shall be substituted, namely:- "48.02   UNCOA .....

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..... nised or asphalted paper and paperboard 18%   4811.20 - Gummed or adhesive paper and paperboard 18%     - Paper and paperboard coated, Impregnated or covered with plastic (excluding adhesives):     4811.31 -- Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates 25%   4811.39 -- Other 18%   4811.40 - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol 18%   4811.90 - Other 18%"; (vii) for heading No. 48.18 and the entries relating thereto, the following shall be substituted, namely:- "48.18   TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 38 CENTIMETRES, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SERVIET .....

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..... RED MUD, PRESS MUD OR BLAST FURNACE SLAG OR ONE OR MORE OF THESE MATERIALS, HAVE BEEN USED; ALL OTHER ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR OF SIMILAR MATERIALS, NOT ELSEWHERE SPECIFIED OR INCLUDED     6807.10 - Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used 8%   6807.20 - Blocks, slabs, concrete beams and stairs of a kind used in pre-fabricated buildings of heading No. 94.06 8%   6807.90 - Other 18%"; (22) In Chapter 69, for heading No. 69.01 and the entries relating thereto, the following shall be substituted, namely:- "69.01   BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS OF SILICEOUS EARTHS; REFRACTORY CERAMIC GOODS SUCH AS BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC CONSTRUCTIONAL GOODS AND OTHER REFRACTORY CERAMIC GOODS SUCH AS RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS AND RODS     6901.10 - Clay bricks other than fire-clay bricks Nil   6901.20 - Burnt clay tiles conforming to I. S. specification No. 3367 - 1975 Nil   6901.90 - Other 15%"; (23) in .....

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..... heets, plates and foils of silver Nil   7101.70 - Articles of silver 18%   7101.80 - Dust and powder of natural or synthetic precious or semi- precious stones; waste and scrap of precious metal or metal clad with precious metal 18%   7101.90 - Other 18%"; (25) In Chapter 72,- (i) after sub-heading No. 7204.20 and the entries relating thereto, the following sub-headings and the entries shall be inserted, namely:-     - Of stainless steel :     "7204.21 -- Waste and scrap arising out of manufacture of cold rolled stainless steel pattis /patta Nil   7204.29 -- Other 15%"; (ii) after sub-heading No. 7219.20 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely:-   "7219.30 Pattis/pattas when subjected to any process other than cold rolling Nil"; (iii) after sub-heading No. 7220.20 and the entries relating thereto, the following sub-heading and the entries shall be inserted, namely:-   "7220.30 - Pattis/pattas when subjected to any process other than cold rolling Nil"; (iv) after sub-heading No. 7222.40 and the entries relating thereto, the followin .....

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..... and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets Nil   7602.90 - Other 15%"; (29) in Chapter 79, for heading No. 79.07 and the entries relating thereto, the following shall be substituted, namely:- "79.07 7907.00 OTHER ARTICLES OF ZINC 15%"; (30) in Chapter 80, for heading No. 80.05 and the entries relating thereto, the following shall be substituted, namely:- "80.05 8005.00 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 15%"; (31) in Chapter 82, for heading No. 82.09 and the entries relating thereto, the following shall be substituted, namely:- "82.09 8209.00 PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, UNMOUNTED, OF CERMETS 15%"; (32) in Chapter 84,- (i) for heading No. 84.01 and the entries relating thereto, the following shall be substituted, namely:- "84.01   NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES), NON-IRRADIATED, FOR NUCLEAR REACTORS; MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION     8401.10 - Nuclear fuel Nil   .....

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..... DRILLING, BORING, MILLING, THREADING OR TAPPING BY REMOVING METAL, OTHER THAN LATHES (INCLUDING TURNING CENTRES) OF HEADING NO. 84.58 13%"; (viii) for heading No. 84.60 and the entries relating thereto, the following shall be substituted, namely:― '"84.60 8460.00 MACHINE-TOOLS FOR DEBURRING, SHARPENING, GRINDING, HONING, LAPPING, POLISHING OR OTHERWISE FINISHING METAL, OR CERMETS BY MEANS OF GRINDING STONES, ABRASIVES OR POLISHING PRODUCTS, OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACHINES OF HEADING NO. 84.61 13%"; (ix) for heading No. 84.61 and the entries relating thereto, the following shall be substituted, namely:- "84.61 8461.00 MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING, BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING, SAWING, CUTTING-OFF AND OTHER MACHINE- TOOLS WORKING BY REMOVING METAL, OR CERMETS, NOT ELSEWHERE SPECIFIED OR INCLUDED 13%"; (x) for heading No. 84.63 and the entries relating thereto, the following shall be substituted, namely:- "84.63 8463.00 OTHER MACHINE-TOOLS FOR WORKING METAL, OR CERMETS, WITHOUT REMOVING MATERIAL 13%"; (xi) for heading No. 84.67 and the entries relating thereto, the following s .....

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..... and the entries relating thereto, the following shall be substituted, namely:- "84.84 8484.00 GASKETS AND SIMILAR JOINTS OF METAL SHEETING COMBINED WITH OTHER MATERIAL OR OF TWO OR MORE LAYERS OF METAL; SETS OR ASSORTMENTS OF GASKETS AND SIMILAR JOINTS, DISSIMILAR IN COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR SIMILAR PACKINGS; MECHANICAL SEALS 13%"; (33) in Chapter 85,- (i) for heading No. 85.02 and the entries relating thereto, the following shall be substituted, namely:- 85.02   ELECTRIC GENERATING SETS AND ROTARY CONVERTORS     8502.10 - Diesel generating sets assembled, at site of installation, from duty paid engine and generator Nil   8502.90 - Other 13%"; (ii) for heading No. 85.10 and the entries relating thereto, the following shall be substituted, namely:- "85.10 8510.00 SHAVERS, HAIR CLIPPERS AND HAIR-REMOVING APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR 18%" ; (iii) for heading No. 85.15 and the entries relating thereto, the following shall be substituted, namely:― "85.15 8515.00 ELECTRIC (INCLUDING ELECTRICALLY HEATED GAS), LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRASONIC, ELECTRON BEAM, MAGNETIC PULSE OR PLASM .....

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..... 8%"; (viii) for heading No. 85.28 and the entries relating thereto, the following shall be substituted, namely:- "85.28   TELEVISION RECEIVERS (INCLUDING VIDEO MONITORS AND VIDEO PROJECTORS). WHETHER OR NOT INCORPORATING RADIO BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS     8528.10 - All goods assembled at home as a hobby from readymade kits by Individuals for their personal use Nil   8528.90 - Other 18%" (ix) for heading No. 85.37 and the entries relating thereto, the following shall be substituted, namely:- 85.37 8537.00 BOARDS, PANELS. CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF HEADING NO. 85.35 OR 85.36, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELECTRICITY, INCLUDING THOSE INCORPORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90, AND NUMERICAL CONTROL APPARATUS, OTHER THAN SWITCHING APPARATUS OF HEADING NO. 85.17 18%" (x) for heading No. 85.39 and the entries relating thereto, the following shall be substituted, namely:― "85.39   ELECTRIC FILAMENT OR DISCHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS; ARC LAMPS   &n .....

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..... or use off the highway; (b) with net weight (excluding pay-load) exceeding 8 tonnes; and (c) for maximum pay-load capacity not less than 10 tonnes 15%   8704.90 - Other 40%"; (iii) for heading No. 87.06 and the entries relating thereto, the following shall be substituted, namely:- "87.06   CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADING NOS. 87.01 TO 87.05       - For the vehicles of heading No.87.01 :     8706.11 -- For the vehicles of sub-heading No. 8701.10 Nil   8706.19 -- For the vehicles of sub-heading No. 8701.90 13%     - For the vehicles of heading No. 87.02 :     8706.21 -- For the vehicles of sub-heading No. 8702.10 25%   8706.29 -- For the vehicles of sub-heading No. 8702.90 15%     - For the vehicles of heading No. 87.03:     8706.31 -- For the vehicles of sub-heading No. 8703.10 15%   8706.39 -- For the vehicles of sub-heading No. 8703.90 40%     - For the vehicles of heading No. 87.04 :     8706.41 -- For the vehicles of sub-heading No. 8704.10 15%   8706.42 -- For the vehicles .....

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..... R IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY     9021.10 - Artificial limbs and rehabilitation aids for the handicapped Nil   9021.20 - Orthopaedic footwear, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power Nil   9021.90 - Other 5%"; (iv) for heading No. 90.22, and the entries relating thereto, the following shall be substituted, namely:- "90.22   APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA, BETA OR GAMMA RADIATIONS, WHETHER OR NOT FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, INCLUDING RADIOGRAPHY OR RADIO-THERAPY APPARATUS, X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH TENSION GENERATORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE     9022.10 - Por medical, surgical, dental, or veterinary use 5%   9022.90 - Other 13%"; (38) in Chapter 94,- (i) for heading No. 94.02 and the entries relating thereto, the following shall be substituted, namely:- "94.02   MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHAN .....

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