Section 50 of the Small Industries Development Bank of India Act, 1989 shall be omitted with effect from the 1st day of April, 2002.
FIRST SCHEDULE
(See Section 2)
Part I
INCOME TAX
Paragraph A
In the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of Section 2 of the Income Tax Act, not being a case to which any other Paragraph of this Part applies,
Rates of Income Tax
| (1) |
where the total income does not exceed Rs 50,000 |
Nil; |
| (2) |
where the total income exceeds Rs 50,000 but does not exceed Rs 60,000 |
10 per cent of the amount by which the total income exceeds Rs 50,000; |
| (3) |
where the total income exceeds Rs 60,000 but does not exceed Rs 1,50,000 |
Rs 1000 plus 20 per cent of the amount by which the total income exceeds Rs 60,000; |
| (4) |
where the total income exceeds Rs 1,50,000 |
Rs 19,000 plus 30 per cent of the amount by which the total income exceeds Rs 1,50,000. |
Surcharge on Income Tax
The amount of income tax computed in accordance with the preceding provisions of this Paragraph or in Section 112 or Section 113 shall,
(i) in the case of every individual or Hindu undivided family, or association of persons or body of individuals having a total income exceeding sixty thousand rupees, be reduced by the amount of rebate of income tax calculated under Chapter VIII-A, and the income tax as so reduced, be increased by a surcharge for purposes of the Union calculated
(A) at the rate of twelve per cent of such income tax where the total income exceeds sixty thousand rupees but does not exceed one lakh fifty thousand rupees; or
(B) at the rate of seventeen per cent of such income tax where the total income exceeds one lakh fifty thousand rupees;
(ii) in the case of every person other than those mentioned in item (i),
be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent of such income tax:
Provided that in case of persons mentioned in sub-item (A) of item (i) above having a total income exceeding sixty thousand rupees, the total amount payable as income tax and surcharge on such income shall not exceed the total amount payable as income tax on a total income of sixty thousand rupees by more than the amount of income that exceeds sixty thousand rupees:
Provided further that in case of persons mentioned in sub-item (B) of item (i) above having a total income exceeding one lakh fifty thousand rupees, the total amount payable as income tax and surcharge on such income shall not exceed the total amount payable as income tax and surcharge on a total income of one lakh fifty thousand rupees by more than the amount of income that exceeds one lakh fifty thousand rupees.
Paragraph B
In the case of every co-operative society,
Rates of Income Tax
| (1) |
where the total income does not exceed Rs 10,000 |
10 per cent of the total income; |
| (2) |
where the total income exceeds Rs 10,000 but does not exceed Rs 20,000 |
Rs 1000 plus 20 per cent of the amount by which the total income exceeds 10,000; |
| (3) |
where the total income exceeds Rs 20,000 |
Rs 3000 plus 35 per cent of the amount by which the total income exceeds Rs 20,000. |
Surcharge on Income Tax
The amount of income tax computed in accordance with the preceding provisions of this Paragraph, or in Section 112 or Section 113, shall, in the case of every co-operative society, be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent of such income tax.
Paragraph C
In the case of every firm,
Rate of Income Tax
On the whole of the total income35 per cent
Surcharge on Income Tax
The amount of income tax computed at the rate hereinbefore specified, or in Section 112 or Section 113, shall, in the case of every firm, be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent of such income tax.
Paragraph D
In the case of every local authority,
Rate of Income Tax
On the whole of the total income30 per cent
Surcharge on Income Tax
The amount of income tax computed at the rate hereinbefore specified, or in Section 112 or Section 113, shall, in the case of every local authority, be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent of such income tax.
Paragraph E
In the case of a company,
Rates of Income Tax
| I. |
In the case of a domestic company |
35 per cent of the total income; |
| II. |
In the case of a company other than a domestic company, |
| |
(i) |
on so much of the total income as consists of, |
| |
(a) |
royalties received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1961 but before the 1st day of April, 1976, or |
|
| |
(b) |
fees for rendering technical services received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 29th day of February, 1964 but before the 1st day of April, 1976, |
|
| |
and where such agreement has, in either case, been approved by the Central Government |
50 per cent; |
| (ii) |
on the balance, if any, of the total income |
48 per cent. |
Surcharge on Income Tax
The amount of income tax computed in accordance with the preceding provisions of Item I of this Paragraph, or in Section 112 or Section 113, shall, in the case of every domestic company, be increased by a surcharge calculated at the rate of thirteen per cent of such income tax.
Part II
RATES FOR DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES
In every case in which under the provisions of Sections 193, 194, 194-A, 194-B, 194-BB, 194-D and 195 of the Income Tax Act, tax is to be deducted at the rates in force, deduction shall be made from the income subject to the deduction at the following rates:
| Rate of income tax |
| 1. |
In the case of a person other than a company |
| |
(a) |
where the person is resident in India |
|
| |
|
(i) |
on income by way of interest other than Interest on securities |
10 per cent; |
| |
|
(ii) |
on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort |
30 per cent; |
| |
|
(iii) |
on income by way of winnings from horse races |
30 per cent; |
| |
|
(iv) |
on income by way of insurance commission |
10 per cent; |
| |
|
(v) |
on income by way of interest payable on |
10 per cent; |
| |
|
(A) |
any debentures or securities other than a security of the Central or State Government for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act; |
|
| |
|
(B) |
any debentures issued by a company where such debentures are listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder |
|
| |
|
(vi) |
on any other income |
20 per cent; |
| |
(b) |
where the person is not resident in India |
|
| |
|
(i) |
in the case of a non-resident Indian |
|
| |
|
(A) |
on any investment income |
20 per cent; |
| |
|
(B) |
on income by way of long-term capital gains referred to in Section 115-E |
10 per cent; |
| |
|
(C) |
on other income by way of long-term capital gains |
20 per cent; |
| |
|
(D) |
on income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency |
20 per cent; |
| |
|
(E) |
on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort |
30 per cent; |
| |
|
(F) |
on income by way of winnings from horse races |
30 per cent; |
| |
|
(G) |
on the whole of the other income |
30 per cent; |
| |
|
(ii) |
in the case of any other person |
|
| |
|
(A) |
on income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency |
20 per cent; |
| |
|
(B) |
on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort |
30 per cent; |
| |
|
(C) |
on income by way of winnings from horse races |
30 per cent; |
| |
|
(D) |
on income by way of long-term capital gains |
20 per cent; |
| |
|
(E) |
on the whole of the other income |
30 per cent; |
| 2. |
In the case of a company |
| |
(a) |
where the company is a domestic company |
|
| |
(i) |
on income by way of interest other than Interest on securities |
20 per cent; |
| |
(ii) |
on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort |
30 per cent; |
| |
(iii) |
on income by way of winnings from horse races |
30 per cent; |
| |
(iv) |
on any other income |
20 per cent; |
| |
(b) |
where the company is not a domestic company |
|
| |
(i) |
on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort |
30 per cent; |
| |
(ii) |
on income by way of winnings from horse races |
30 per cent; |
| |
(iii) |
on income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency |
20 per cent; |
| |
(iv) |
on income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1-A) of Section 115-A of the Income Tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1-A) of Section 115-A of the Income Tax Act, to a person resident in India |
|
| |
(A) |
where the agreement is made before the 1st day of June, 1997 |
30 per cent; |
| |
(B) |
where the agreement is made on or after the 1st day of June, 1997 |
20 per cent; |
| |
(v) |
on income by way of royalty [not being royalty of the nature referred to in sub-item (b)(iv)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy |
|
| |
(A) |
where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976 |
50 per cent; |
| |
(B) |
where the agreement is made after the 31st day of March, 1976 but before the 1st day of June, 1997 |
30 per cent; |
| |
(C) |
where the agreement is made on or after the 1st day of June, 1997 |
20 per cent; |
| |
(vi) |
on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy |
|
| |
(A) |
where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976 |
50 per cent; |
| |
(B) |
where the agreement is made after the 31st day of March, 1976 but before the 1st day of June, 1997 |
30 per cent; |
| |
(C) |
where the agreement is made on or after the 1st day of June, 1997 |
20 per cent; |
| |
(vii) |
on income by way of long-term capital gains |
20 per cent; |
| |
(viii) |
on any other income |
48 per cent. |
Explanation. For the purpose of Item 1(b)(i) of this Part, investment income and non-resident Indian shall have the meanings assigned to them in Chapter XII-A of the Income Tax Act.
Surcharge on Income Tax
The amount of income tax deducted in accordance with the provisions of this Part shall be increased by a surcharge for purposes of the Union calculated at the rate of two per cent of such income tax:
Provided that no surcharge shall be payable by a foreign company.
Part III
RATES FOR CHARGING INCOME TAX IN CERTAIN CASES, DEDUCTING INCOME TAX FROM INCOME CHARGEABLE UNDER THE HEAD SALARIES AND COMPUTING ADVANCE TAX
In cases in which income tax has to be charged under sub-section (4) of Section 172 of the Income Tax Act or sub-section (2) of Section 174 or Section 175 or sub-section (2) of Section 176 of the said Act or deducted under Section 192 of the said Act from income chargeable under the head Salaries or in which the advance tax payable under Chapter XVII-C of the said Act has to be computed at the rate or rates in force, such income tax or, as the case may be, advance tax [not being advance tax in respect of any income chargeable to tax under Chapter XII or Chapter XII-A or Section 115-JB or sub-section (1-A) of Section 161 or Section 164 or Section 164-A or Section 167-B of the Income tax Act at the rates as specified in that Chapter or section or surcharge on such advance tax in respect of any income chargeable to tax under Section 115-A or Section 115-AB or Section 115-AC or Section 115-ACA or Section 115-AD or Section 115-B or Section 115-BB or Section 115-BBA or Section 115-E or Section 115-JB] shall be charged, deducted or computed at the following rate or rates:
Paragraph A
In the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of Section 2 of the Income Tax Act, not being a case to which any other Paragraph of this Part applies,
Rates of Income Tax
| (1) |
where the total income does not exceed Rs 50,000 |
Nil; |
| (2) |
where the total income exceeds Rs 50,000 but does not exceed Rs 60,000 |
10 per cent of the amount by which the total income exceeds Rs 50,000; |
| (3) |
where the total income exceeds Rs 60,000 but does not exceed Rs 1,50,000 |
Rs 1000 plus 20 per cent of the amount by which the total income exceeds 60,000; |
| (4) |
where the total income exceeds Rs 1,50,000 |
Rs 19,000 plus 30 per cent of the amount by which the total income exceeds Rs 1,50,000. |
Surcharge on Income Tax
The amount of income tax computed in accordance with the preceding provisions of this Paragraph or in Section 112 or Section 113 shall,
(i) in the case of every individual or Hindu undivided family, or association of persons or body of individuals having a total income exceeding sixty thousand rupees, be reduced by the amount of rebate of income tax calculated under Chapter VIII-A, and the income tax as so reduced, be increased by a surcharge for purposes of the Union calculated at the rate of two per cent of such income tax;
(ii) in the case of every person other than those mentioned in item (i), be increased by a surcharge for purposes of the Union calculated at the rate of two per cent of such income tax:
Provided that in case of persons mentioned in item (i) above having a total income exceeding sixty thousand rupees, the total amount payable as income tax and surcharge on such income shall not exceed the total amount payable as income tax on a total income of sixty thousand rupees by more than the amount of income that exceeds sixty thousand rupees.
Paragraph B
In the case of every co-operative society,
Rates of Income Tax
| (1) |
where the total income does not exceed Rs 10,000 |
10 per cent of the total income; |
| (2) |
where the total income exceeds Rs 10,000 but does not exceed Rs 20,000 |
Rs 1000 plus 20 per cent of the amount by which the total income exceeds Rs 10,000; |
| (3) |
where the total income exceeds Rs 20,000 |
Rs 3000 plus 30 per cent of the amount by which the total income exceeds Rs 20,000. |
Surcharge of Income Tax
The amount of income tax computed in accordance with the preceding provisions of this Paragraph, or in Section 112 or Section 113, shall, in the case of every co-operative society, be increased by a surcharge for purposes of the Union calculated at the rate of two per cent of such income tax.
Paragraph C
In the case of every firm,
Rate of Income Tax
On the whole of the total income35 per cent
Surcharge on Income Tax
The amount of income tax computed at the rate hereinbefore specified, or in Section 112 or Section 113, shall, in the case of every firm, be increased by a surcharge for purposes of the Union calculated at the rate of two per cent of such income tax.
Paragraph D
In the case of every local authority,
Rate of Income Tax
On the whole of the total income30 per cent
Surcharge on Income Tax
The amount of income tax computed at the rate hereinbefore specified, or in Section 112 or Section 113, shall, in the case of every local authority, be increased by a surcharge for purposes of the Union calculated at the rate of two per cent of such income tax.
Paragraph E
In the case of a company,
Rates of Income Tax
| I. |
In the case of a domestic company |
35 per cent of the total income; |
| II. |
In the case of a company other than a domestic company |
|
| |
(i) |
on so much of the total income as consists of |
|
| |
(a) |
royalties received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1961 but before the 1st day of April, 1976, or |
|
| |
(b) |
fees for rendering technical services received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 29th day of February, 1964 but before the 1st day of April, 1976, |
|
| |
and where such agreement has, in either case, been approved by the Central Government |
50 per cent; |
| |
(ii) |
on the balance, if any, of the total income |
48 per cent. |
Surcharge on Income Tax
The amount of income tax computed in accordance with the preceding provisions of Item I of this Paragraph, or in Section 112 or Section 113, shall, in the case of every domestic company, be increased by a surcharge for purposes of the Union calculated at the rate of two per cent of such income tax.
Part IV
[See Section 2(10)(c)]
RULES FOR COMPUTATION OF NET AGRICULTURAL INCOME
Rule 1. Agricultural income of the nature referred to in sub-clause (a) of clause (1-A) of Section 2 of the Income Tax Act shall be computed as if it were income chargeable to income tax under that Act under the head Income from other sources and the provisions of Sections 57 to 59 of that Act shall, so far as may be, apply accordingly:
Provided that sub-section (2) of Section 58 shall apply subject to the modification that the reference to Section 40-A therein shall be construed as not including a reference to sub-sections (3) and (4) of Section 40-A.
Rule 2. Agricultural income of the nature referred to in sub-clause (b) or sub-clause (c) of clause (1-A) of Section 2 of the Income Tax Act [other than income derived from any building required as a dwelling house by the receiver of the rent or revenue of the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c)] shall be computed as if it were income chargeable to income tax under that Act under the head Profits and gains of business or profession and the provisions of Sections 30, 31, 32, 36, 37, 38, 40, 40-A [other than sub-sections (3) and (4) thereof], 41, 43, 43-A, 43-B and 43-C of the Income Tax Act shall, so far as may be, apply accordingly.
Rule 3. Agricultural income of the nature referred to in sub-clause (c) of clause (1-A) of Section 2 of the Income Tax Act, being income derived from any building required as a dwelling-house by the receiver of the rent or revenue or the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c) shall be computed as if it were income chargeable to income tax under that Act under the head Income from house property and the provisions of Sections 23 to 27 of that Act shall, so far as may be, apply accordingly.
Rule 4. Notwithstanding anything contained in any other provisions of these rules, in a case
(a) where the assessee derives income from sale of tea grown and manufactured by him in India, such income shall be computed in accordance with Rule 8 of the Income Tax Rules, 1962, and sixty per cent of such income shall be regarded as the agricultural income of the assessee;
(b) where the assessee derives income from sale of centrifuged latex or cenex manufactured by him from rubber grown by him in India, such income shall be computed in accordance with Rule 7-A of the Income Tax Rules, 1962, and sixty-five per cent of such income shall be regarded as the agricultural income of the assessee;
(c) where the assessee derives income from sale of coffee grown and manufactured by him in India, such income shall be computed in accordance with Rule 7-B of the Income Tax Rules, 1962, and sixty per cent of such income shall be regarded as the agricultural income of the assessee.
Rule 5. Where the assessee is a member of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) which in the previous year has either no income chargeable to tax under the Income Tax Act or has total income not exceeding the maximum amount not chargeable to tax in the case of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) but has any agricultural income, then, the agricultural income or loss of the association or body shall be computed in accordance with these rules and the share of the assessee in the agricultural income or loss so computed shall be regarded as the agricultural income or loss of the assessee.
Rule 6. Where the result of the computation for the previous year in respect of any source of agricultural income is a loss, such loss shall be set off against the income of the assessee, if any, for that previous year from any other source of agricultural income:
Provided that where the assessee is a member of an association of persons or a body of individuals and the share of the assessee in the agricultural income of the association or body, as the case may be, is a loss, such loss shall not be set off against any income of the assessee from any other source of agricultural income.
Rule 7. Any sum payable by the assessee on account of any tax levied by the State Government on the agricultural income shall be deducted in computing the agricultural income.
Rule 8. (1) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 2001, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day of April, 1993 or the 1st day of April, 1994 or the 1st day of April, 1995 or the 1st day of April, 1996 or the 1st day of April, 1997 or the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000 is a loss, then, for the purposes of sub-section (2) of Section 2 of this Act,
(i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1993, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1994 or the 1st day of April, 1995 or the 1st day of April, 1996 or the 1st day of April, 1997 or the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000,
(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1994, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1995 or the 1st day of April, 1996 or the 1st day of April, 1997 or the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000,
(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1995, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1996 or the 1st day of April, 1997 or the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000,
(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1996, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1997 or the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000,
(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1997, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000,
(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1998, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1999 or the 1st day of April, 2000,
(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1999, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2000,
(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2000,
shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1st day of April, 2001.
(2) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 2002 or, if by virtue of any provision of the Income Tax Act, income tax is to be charged in respect of the income of a period other than that previous year, in such other period, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day of April, 1994 or the 1st day of April, 1995 or the 1st day of April, 1996 or the 1st day of April, 1997 or the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000 or the 1st day of April, 2001 is a loss, then, for the purposes of sub-section (9) of Section 2 of this Act,
(i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1994, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1995 or the 1st day of April, 1996 or the 1st day of April, 1997 or the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000 or the 1st day of April, 2001,
(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1995, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1996 or the 1st day of April, 1997 or the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000 or the 1st day of April, 2001,
(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1996, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1997 or the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000 or the 1st day of April, 2001,
(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1997, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1998 or the 1st day of April, 1999 or the 1st day of April, 2000 or the 1st day of April, 2001,
(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1998, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1999 or the 1st day of April, 2000 or the 1st day of April, 2001,
(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1999, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2000 or the 1st day of April, 2001,
(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2000, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 2001,
(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2001,
shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1st day of April, 2002.
(3) Where any person deriving any agricultural income from any source has been succeeded in such capacity by another person, otherwise than by inheritance, nothing in sub-rule (1) or sub-rule (2) shall entitle any person, other than the person incurring the loss, to have it set off under sub-rule (1) or, as the case may be, sub-rule (2).
(4) Notwithstanding anything contained in this rule, no loss which has not been determined by the Assessing Officer under the provisions of these rules or the rules contained in Part IV of the First Schedule to the Finance Act, 1993 (38 of 1993), or of the First Schedule to the Finance Act, 1994 (32 of 1994), or of the First Schedule to the Finance Act, 1995 (22 of 1995), or of the First Schedule to the Finance (No. 2) Act, 1996 (33 of 1996), or of the First Schedule to the Finance Act, 1997 (26 of 1997), or of the First Schedule to the Finance (No. 2) Act, 1998 (21 of 1998), or of the First Schedule to the Finance Act, 1999 (27 of 1999), or of the First Schedule to the Finance Act, 2000 (10 of 2000), shall be set off under sub-rule (1) or, as the case may be, sub-rule (2).
Rule 9. Where the net result of the computation made in accordance with these rules is a loss, the loss so computed shall be ignored and the net agricultural income shall be deemed to be nil.
Rule 10. The provisions of the Income Tax Act relating to procedure for assessment (including the provisions of Section 288-A relating to rounding off of income) shall, with the necessary modifications, apply in relation to the computation of the net agricultural income of the assessee as they apply in relation to the assessment of the total income.
Rule 11. For the purposes of computing the net agricultural income of the assessee, the Assessing Officer shall have the same powers as he has under the Income Tax Act for the purposes of assessment of the total income.
SECOND SCHEDULE
[See Section 119(a)]
In the First Schedule to the Customs Tariff Act,
(1) In Chapter 8, for the entries in column (4) and column (5) occurring against each of the sub-heading Nos. 0801.11 and 0801.19, the entries 70% and 60% shall respectively be substituted;
(2) In Chapter 9,
(i) for the entries in column (4) and column (5) occurring against each of the sub-heading Nos. 0901.11, 0901.12, 0901.21, 0901.22 and 0901.90, the entries 70% and 70% less 13 paise per kg shall respectively be substituted;
(ii) for the entries in column (4) and column (5) occurring against each of the sub-heading Nos. 0902.10, 0902.20, 0902.30 and 0902.40, the entries 70% and 70% less 26 paise per kg shall respectively be substituted;
(3) In Chapter 12, for the entries in column (4) and column (5) occurring against sub-heading No. 1203.00, the entries 70% and 60% shall respectively be substituted;
(4) In Chapter 49, in sub-heading No. 4906.00, for the entry in column (4), the entry 25% shall be substituted;
(5) In Chapter 50, in sub-heading Nos. 5003.10 and 5003.90, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted;
(6) In Chapter 51,
(i) in sub-heading No. 5111.11, for the entry in column (4), the entry 30% or Rs 135 per sq. mtr., whichever is higher shall be substituted;
(ii) in sub-heading No. 5111.19, for the entry in column (4), the entry 30% or Rs 150 per sq. mtr., whichever is higher shall be substituted;
(iii) in sub-heading No. 5111.20, for the entry in column (4), the entry 30% or Rs 80 per sq. mtr., whichever is higher shall be substituted;
(iv) in sub-heading No. 5111.30, for the entry in column (4), the entry 30% or Rs 75 per sq. mtr., whichever is higher shall be substituted;
(v) in sub-heading No. 5111.90, for the entry in column (4), the entry 30% or Rs 90 per sq. mtr., whichever is higher shall be substituted;
(vi) in sub-heading No. 5112.11, for the entry in column (4), the entry 30% or Rs 125 per sq. mtr., whichever is higher shall be substituted;
(vii) in sub-heading No. 5112.19, for the entry in column (4), the entry 30% or Rs 155 per sq. mtr., whichever is higher shall be substituted;
(viii) in sub-heading No. 5112.20, for the entry in column (4), the entry 30% or Rs 85 per sq. mtr., whichever is higher shall be substituted;
(ix) in sub-heading No. 5112.30, for the entry in column (4), the entry 30% or Rs 110 per sq. mtr., whichever is higher shall be substituted;
(x) in sub-heading No. 5112.90, for the entry in column (4), the entry 30% or Rs 135 per sq. mtr., whichever is higher shall be substituted;
(7) In Chapter 52,
(i) in sub-heading Nos. 5202.10, 5202.91 and 5202.99, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted;
(ii) in sub-heading No. 5208.39, for the entry in column (4), the entry 35% or Rs 150 per kg, whichever is higher shall be substituted;
(iii) in sub-heading No. 5208.42, for the entry in column (4), the entry 30% or Rs 37 per sq. mtr., whichever is higher shall be substituted;
(iv) in sub-heading No. 5208.52, for the entry in column (4), the entry 30% or Rs 23 per sq. mtr., whichever is higher shall be substituted;
(v) in sub-heading No. 5208.53, for the entry in column (4), the entry 30% or Rs 35 per sq. mtr., whichever is higher shall be substituted;
(vi) in sub-heading No. 5208.59, for the entry in column (4), the entry 30% or Rs 50 per sq. mtr., whichever is higher shall be substituted;
(vii) in sub-heading Nos. 5209.31, 5209.32 and 5209.39, for the entry in column (4) occurring against each of them, the entry 35% or Rs 150 per kg, whichever is higher shall be substituted;
(viii) in sub-heading No. 5209.41, for the entry in column (4), the entry 35% or Rs 32 per sq. mtr., whichever is higher shall be substituted;
(ix) in sub-heading No. 5209.42, for the entry in column (4), the entry 30% or Rs 25 per sq. mtr., whichever is higher shall be substituted;
(x) in sub-heading No. 5209.43, for the entry in column (4), the entry 35% or Rs 30 per sq. mtr., whichever is higher shall be substituted;
(xi) in sub-heading No. 5209.49, for the entry in column (4), the entry 35% or Rs 150 per kg, whichever is higher shall be substituted;
(xii) in sub-heading Nos. 5209.51 and 5209.52, for the entry in column (4) occurring against each of them, the entry 30% or Rs 30 per sq. mtr., whichever is higher shall be substituted;
(xiii) in sub-heading No. 5209.59, for the entry in column (4), the entry 30% or Rs 38 per sq. mtr., whichever is higher shall be substituted;
(xiv) in sub-heading No. 5210.39, for the entry in column (4), the entry 35% or Rs 150 per kg, whichever is higher shall be substituted;
(xv) in sub-heading No. 5210.42, for the entry in column (4), the entry 35% or Rs 25 per sq. mtr., whichever is higher shall be substituted;
(xvi) in sub-heading No. 5210.51 for the entry in column (4), the entry 30% or Rs 15 per sq. mtr., whichever is higher shall be substituted;
(xvii) in sub-heading No. 5210.59, for the entry in column (4), the entry 30% or Rs 15 per sq. mtr., whichever is higher shall be substituted;
(xviii) in sub-heading Nos. 5211.31, 5211.32 and 5211.39, for the entry in column (4) occurring against each of them, the entry 35% or Rs 150 per kg, whichever is higher shall be substituted;
(xix) in sub-heading No. 5211.41, for the entry in column (4), the entry 35% or Rs 44 per sq. mtr., whichever is higher shall be substituted;
(xx) in sub-heading No. 5211.43, for the entry in column (4), the entry 35% or Rs 40 per sq. mtr., whichever is higher shall be substituted;
(xxi) in sub-heading No. 5211.49, for the entry in column (4), the entry 35% or Rs 150 per kg, whichever is higher shall be substituted;
(xxii) in sub-heading Nos. 5211.51, 5211.52 and 5211.59, for the entry in column (4) occurring against each of them, the entry 30% or Rs 18 per sq. mtr., whichever is higher shall be substituted;
(8) In Chapter 54,
(i) in sub-heading No. 5407.41, for the entry in column (4), the entry 25% or Rs 30 per sq. mtr., whichever is higher shall be substituted;
(ii) in sub-heading No. 5407.42, for the entry in column (4), the entry 30% or Rs 60 per sq. mtr., whichever is higher shall be substituted;
(iii) in sub-heading No. 5407.43, for the entry in column (4), the entry 30% or Rs 67 per sq. mtr., whichever is higher shall be substituted;
(iv) in sub-heading No. 5407.44, for the entry in column (4), the entry 30% or Rs 58 per sq. mtr., whichever is higher shall be substituted;
(v) in sub-heading No. 5407.52, for the entry in column (4), the entry 30% or Rs 38 per sq. mtr., whichever is higher shall be substituted;
(vi) in sub-heading No. 5407.53, for the entry in column (4), the entry 30% or Rs 50 per sq. mtr., whichever is higher shall be substituted;
(vii) in sub-heading No. 5407.54, for the entry in column (4), the entry 30% or Rs 20 per sq. mtr., whichever is higher shall be substituted;
(viii) in sub-heading No. 5407.61, for the entry in column (4), the entry 25% or Rs 150 per kg, whichever is higher shall be substituted;
(ix) in sub-heading No. 5407.69, for the entry in column (4), the entry 30% or Rs 60 per sq. mtr., whichever is higher shall be substituted;
(x) in sub-heading No. 5407.72, for the entry in column (4), the entry 25% or Rs 24 per sq. mtr., whichever is higher shall be substituted;
(xi) in sub-heading No. 5407.73, for the entry in column (4), the entry 30% or Rs 60 per sq. mtr., whichever is higher shall be substituted;
(xii) in sub-heading No. 5407.74, for the entry in column (4), the entry 30% or Rs 38 per sq. mtr., whichever is higher shall be substituted;
(xiii) in sub-heading No. 5407.82, for the entry in column (4), the entry 30% or Rs 42 per sq. mtr., whichever is higher shall be substituted;
(xiv) in sub-heading No. 5407.83, for the entry in column (4), the entry 30% or Rs 67 per sq. mtr., whichever is higher shall be substituted;
(xv) in sub-heading No. 5407.84, for the entry in column (4), the entry 30% or Rs 38 per sq. mtr., whichever is higher shall be substituted;
(xvi) in sub-heading No. 5407.92, for the entry in column (4), the entry 30% or Rs 67 per sq. mtr., whichever is higher shall be substituted;
(xvii) in sub-heading No. 5407.93, for the entry in column (4), the entry 30% or Rs 45 per sq. mtr., whichever is higher shall be substituted;
(xviii) in sub-heading No. 5407.94, for the entry in column (4), the entry 30% or Rs 67 per sq. mtr., whichever is higher shall be substituted;
(xix) in sub-heading No. 5408.22, for the entry in column (4), the entry 30% or Rs 45 per sq. mtr., whichever is higher shall be substituted;
(xx) in sub-heading No. 5408.23, for the entry in column (4), the entry 30% or Rs 47 per sq. mtr., whichever is higher shall be substituted;
(xxi) in sub-heading No. 5408.24, for the entry in column (4), the entry 30% or Rs 87 per sq. mtr., whichever is higher shall be substituted;
(xxii) in sub-heading No. 5408.31, for the entry in column (4), the entry 30% or Rs 25 per sq. mtr., whichever is higher shall be substituted;
(xxiii) in sub-heading No. 5408.32, for the entry in column (4), the entry 30% or Rs 44 per sq. mtr., whichever is higher shall be substituted;
(9) In Chapter 55,
(i) in sub-heading No. 5512.19, for the entry in column (4), the entry 30% or Rs 42 per sq. mtr., whichever is higher shall be substituted;
(ii) in sub-heading No. 5512.29, for the entry in column (4), the entry 30% or Rs 47 per sq. mtr., whichever is higher shall be substituted;
(iii) in sub-heading No. 5513.23, for the entry in column (4), the entry 35% or Rs 125 per kg or Rs 25 per sq. mtr., whichever is highest shall be substituted;
(iv) in sub-heading No. 5513.31, for the entry in column (4), the entry 30% or Rs 21 per sq. mtr., whichever is higher shall be substituted;
(v) in sub-heading No. 5513.33, for the entry in column (4), the entry 35% or Rs 22 per sq. mtr., whichever is higher shall be substituted;
(vi) in sub-heading No. 5513.39, for the entry in column (4), the entry 35% or Rs 125 per kg or Rs 30 per sq. mtr., whichever is highest shall be substituted;
(vii) in sub-heading No. 5513.41, for the entry in column (4), the entry 30% or Rs 25 per sq. mtr., whichever is higher shall be substituted;
(viii) in sub-heading No. 5513.42, for the entry in column (4), the entry 35% or Rs 12 per sq. mtr., whichever is higher shall be substituted;
(ix) in sub-heading No. 5513.43, for the entry in column (4), the entry 35% or Rs 20 per sq. mtr., whichever is higher shall be substituted;
(x) in sub-heading No. 5514.21, for the entry in column (4), the entry 35% or Rs 100 per kg or Rs 30 per sq. mtr., whichever is highest shall be substituted;
(xi) in sub-heading No. 5514.31, for the entry in column (4), the entry 35% or Rs 64 per sq. mtr., whichever is higher shall be substituted;
(xii) in sub-heading No. 5514.32, for the entry in column (4), the entry 30% or Rs 43 per sq. mtr., whichever is higher shall be substituted;
(xiii) in sub-heading No. 5514.39, for the entry in column (4), the entry 30% or Rs 31 per sq. mtr., whichever is higher shall be substituted;
(xiv) in sub-heading No. 5514.41, for the entry in column (4), the entry 30% or Rs 26 per sq. mtr., whichever is higher shall be substituted;
(xv) in sub-heading No. 5514.43, for the entry in column (4), the entry 35% or Rs 31 per sq. mtr., whichever is higher shall be substituted;
(xvi) in sub-heading No. 5515.11, for the entry in column (4), the entry 30% or Rs 40 per sq. mtr., whichever is higher shall be substituted;
(xvii) in sub-heading No. 5515.19, for the entry in column (4), the entry 30% or Rs 45 per sq. mtr., whichever is higher shall be substituted;
(xviii) in sub-heading No. 5515.21, for the entry in column (4), the entry 35% or Rs 79 per sq. mtr., whichever is higher shall be substituted;
(xix) in sub-heading No. 5515.29, for the entry in column (4), the entry 30% or Rs 30 per sq. mtr., whichever is higher shall be substituted;
(xx) in sub-heading No. 5515.91, for the entry in column (4), the entry 35% or Rs 57 per sq. mtr., whichever is higher shall be substituted;
(xxi) in sub-heading No. 5515.92, for the entry in column (4), the entry 35% or Rs 55 per sq. mtr., whichever is higher shall be substituted;
(xxii) in sub-heading No. 5515.99, for the entry in column (4), the entry 30% or Rs 35 per sq. mtr., whichever is higher shall be substituted;
(xxiii) in sub-heading No. 5516.12, for the entry in column (4), the entry 35% or Rs 35 per sq. mtr., whichever is higher shall be substituted;
(xxiv) in sub-heading No. 5516.13, for the entry in column (4), the entry 35% or Rs 40 per sq. mtr., whichever is higher shall be substituted;
(xxv) in sub-heading Nos. 5516.22 and 5516.23, for the entry in column (4) occurring against each of them, the entry 35% or Rs 150 per kg, whichever is higher shall be substituted;
(xxvi) in sub-heading No. 5516.94, for the entry in column (4), the entry 35% or Rs 40 per sq. mtr., whichever is higher shall be substituted;
(10) In Chapter 58,
(i) in sub-heading No. 5801.35, for the entry in column (4), the entry 25% or Rs 68 per sq. mtr., whichever is higher shall be substituted;
(ii) in sub-heading No. 5802.30, for the entry in column (4), the entry 35% or Rs 150 per kg, whichever is higher shall be substituted;
(11) In Chapter 61,
(i) in sub-heading No. 6104.19, for the entry in column (4), the entry 35% or Rs 460 per piece, whichever is higher shall be substituted;
(ii) in sub-heading Nos. 6104.62 and 6104.63, for the entry in column (4) occurring against each of them, the entry 35% or Rs 98 per piece, whichever is higher shall be substituted;
(iii) in sub-heading Nos. 6105.10 and 6105.20, for the entry in column (4) occurring against each of them, the entry 35% or Rs 83 per piece, whichever is higher shall be substituted;
(iv) in sub-heading No. 6105.90, for the entry in column (4), the entry 35% or Rs 90 per piece, whichever is higher shall be substituted;
(v) in sub-heading No. 6106.10, for the entry in column (4), the entry 35% or Rs 90 per piece, whichever is higher shall be substituted;
(vi) in sub-heading No. 6107.11, for the entry in column (4), the entry 35% or Rs 24 per piece, whichever is higher shall be substituted;
(vii) in sub-heading Nos. 6108.21 and 6108.22, for the entry in column (4) occurring against each of them, the entry 35% or Rs 25 per piece, whichever is higher shall be substituted;
(viii) in sub-heading No. 6108.91, for the entry in column (4), the entry 35% or Rs 65 per piece, whichever is higher shall be substituted;
(ix) in sub-heading No. 6108.92, for the entry in column (4), the entry 35% or Rs 60 per piece, whichever is higher shall be substituted;
(x) in sub-heading No. 6109.10, for the entry in column (4), the entry 35% or Rs 45 per piece, whichever is higher shall be substituted;
(xi) in sub-heading No. 6109.90, for the entry in column (4), the entry 35% or Rs 50 per piece, whichever is higher shall be substituted;
(xii) in sub-heading No. 6110.20, for the entry in column (4), the entry 35% or Rs 85 per piece, whichever is higher shall be substituted;
(xiii) in sub-heading No. 6110.30, for the entry in column (4), the entry 35% or Rs 110 per piece, whichever is higher shall be substituted;
(xiv) in sub-heading No. 6110.90, for the entry in column (4), the entry 35% or Rs 105 per piece, whichever is higher shall be substituted;
(12) In Chapter 62,
(i) in sub-heading No. 6201.13, for the entry in column (4), the entry 35% or Rs 320 per piece, whichever is higher shall be substituted;
(ii) in sub-heading No. 6201.92, for the entry in column (4), the entry 35% or Rs 210 per piece, whichever is higher shall be substituted;
(iii) in sub-heading No. 6201.93, for the entry in column (4), the entry 35% or Rs 180 per piece, whichever is higher shall be substituted;
(iv) in sub-heading No. 6202.12, for the entry in column (4), the entry 35% or Rs 210 per piece, whichever is higher shall be substituted;
(v) in sub-heading No. 6202.92, for the entry in column (4), the entry 35% or Rs 160 per piece, whichever is higher shall be substituted;
(vi) in sub-heading No. 6203.32, for the entry in column (4), the entry 35% or Rs 440 per piece, whichever is higher shall be substituted;
(vii) in sub-heading No. 6203.33, for the entry in column (4), the entry 35% or Rs 320 per piece, whichever is higher shall be substituted;
(viii) in sub-heading No. 6203.39, for the entry in column (4), the entry 35% or Rs 755 per piece, whichever is higher shall be substituted;
(ix) in sub-heading No. 6203.42, for the entry in column (4), the entry 35% or Rs 135 per piece, whichever is higher shall be substituted;
(x) in sub-heading Nos. 6203.43 and 6203.49, for the entry in column (4) occurring against each of them, the entry 35% or Rs 110 per piece, whichever is higher, shall be substituted;
(xi) in sub-heading Nos. 6204.11 and 6204.13, for the entry in column (4) occurring against each of them, the entry 35% or Rs 550 per piece, whichever is higher shall be substituted;
(xii) in sub-heading No. 6204.19, for the entry in column (4), the entry 35% or Rs 500 per piece, whichever is higher shall be substituted;
(xiii) in sub-heading No. 6204.31, for the entry in column (4), the entry 35% or Rs 370 per piece, whichever is higher shall be substituted;
(xiv) in sub-heading No. 6204.32, for the entry in column (4), the entry 35% or Rs 650 per piece, whichever is higher shall be substituted;
(xv) in sub-heading No. 6204.33, for the entry in column (4), the entry 35% or Rs 390 per piece, whichever is higher shall be substituted;
(xvi) in sub-heading No. 6204.39, for the entry in column (4), the entry 35% or Rs 350 per piece, whichever is higher shall be substituted;
(xvii) in sub-heading No. 6204.42, for the entry in column (4), the entry 35% or Rs 116 per piece, whichever is higher shall be substituted;
(xviii) in sub-heading Nos. 6204.62 and 6204.69, for the entry in column (4) occurring against each of them, the entry 35% or Rs 135 per piece, whichever is higher shall be substituted;
(xix) in sub-heading No. 6205.20, for the entry in column (4), the entry 35% or Rs 85 per piece, whichever is higher shall be substituted;
(xx) in sub-heading No. 6205.30, for the entry in column (4), the entry 35% or Rs 120 per piece, whichever is higher shall be substituted;
(xxi) in sub-heading No. 6205.90, for the entry in column (4), the entry 35% or Rs 95 per piece, whichever is higher shall be substituted;
(xxii) in sub-heading No. 6206.30, for the entry in column (4), the entry 35% or Rs 95 per piece, whichever is higher shall be substituted;
(xxiii) in sub-heading No. 6206.40, for the entry in column (4), the entry 35% or Rs 120 per piece, whichever is higher shall be substituted;
(xxiv) in sub-heading No. 6207.11, for the entry in column (4), the entry 35% or Rs 28 per piece, whichever is higher shall be substituted;
(xxv) in sub-heading No. 6207.19, for the entry in column (4), the entry 35% or Rs 30 per piece, whichever is higher shall be substituted;
(xxvi) in sub-heading No. 6207.99, for the entry in column (4), the entry 35% or Rs 70 per piece, whichever is higher shall be substituted;
(xxvii) in sub-heading No. 6208.11, for the entry in column (4), the entry 35% or Rs 80 per piece, whichever is higher shall be substituted;
(xxviii) in sub-heading No. 6208.19, for the entry in column (4), the entry 35% or Rs 60 per piece, whichever is higher shall be substituted;
(xxix) in sub-heading No. 6208.91, for the entry in column (4), the entry 35% or Rs 95 per piece, whichever is higher shall be substituted;
(xxx) in sub-heading No. 6208.92, for the entry in column (4), the entry 35% or Rs 65 per piece, whichever is higher shall be substituted;
(xxxi) in sub-heading Nos. 6210.40 and 6210.50, for the entry in column (4) occurring against each of them, the entry 35% or Rs 65 per piece, whichever is higher shall be substituted;
(xxxii) in sub-heading No. 6214.10, for the entry in column (4), the entry 35% or Rs 390 per piece, whichever is higher shall be substituted;
(13) In Chapter 63, in sub-heading No. 6301.20, for the entry in column (4), the entry 35% or Rs 275 per piece, whichever is higher shall be substituted;
(14) In Chapter 70,
(i) in sub-heading No. 7019.19, for the entry in column (4), the entry 20% shall be substituted;
(ii) in sub-heading No. 7019.51, for the entry in column (4), the entry 25% shall be substituted;
(15) In Chapter 84,
(i) in sub-heading No. 8456.91 for the entry in column (4), the entry Free shall be substituted;
(ii) in sub-heading Nos. 8469.11, 8470.10, 8470.21, 8470.29, 8470.30, 8470.40, 8470.50, 8470.90, 8473.21 and 8473.29 for the entry in column (4) occurring against each of them, the entry 15% shall be substituted;
(16) In Chapter 85,
(i) in sub-heading Nos. 8517.11, 8517.19, 8517.21, 8517.22, 8517.30, 8517.50, 8517.80, 8520.20, 8523.11, 8523.12, 8523.13, 8523.20, 8523.90, 8524.31, 8524.40, 8524.91, 8525.20, 8531.20, 8532.10, 8532.22, 8532.23, 8532.25, 8532.29 and 8532.30, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted;
(ii) in sub-heading No. 8543.11, for the entry in column (4), the entry Free shall be substituted;
(iii) in sub-heading Nos. 8543.81 and 8544.70, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted;
(17) In Chapter 87,
(i) in sub-heading Nos. 8703.10, 8703.21, 8703.22, 8703.23, 8703.24, 8703.31, 8703.32, 8703.33 and 8703.90, for the entry in column (4) occurring against each of them, the entry 105% shall be substituted;
(ii) in sub-heading Nos. 8711.10, 8711.20, 8711.30, 8711.40, 8711.50 and 8711.90, for the entry in column (4) occurring against each of them, the entry 105% shall be substituted;
(18) In Chapter 90,
(i) in sub-heading Nos. 9009.11, 9009.21, 9009.90, 9026.10 and 9030.40, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted;
(ii) in sub-heading No. 9031.41, for the entry in column (4), the entry Free shall be substituted.
THIRD SCHEDULE
[See Section 119(b)]
Part I
In the First Schedule to the Customs Tariff Act,
(1) For the words heading No. and headings Nos. , wherever they occur, the word heading and headings shall respectively be substituted;
(2) For the words sub-heading No. and sub-headings Nos. , wherever they occur, the words sub-heading and sub-headings shall respectively be substituted;
(3) In Chapter 3,
(i) in Note 1, clauses (b) and (c) shall be renumbered as clauses (c) and (d) respectively and for clause (a), the following clauses shall be substituted, namely:
(a) Mammals of Heading 01.06;
(b) Meat of mammals of Heading 01.06 (Heading 02.08 or 02.10); ;
(ii) in Heading No. 03.05, in sub-heading No. 0305.20, for the entry in column (3), the following shall be substituted, namely:
-Livers and roes of fish, dried, smoked, salted or in brine ;
(4) In Chapter 4, in sub-heading Note 1, for the word purpose , the following word shall be substituted, namely:
purposes ;
(5) In Chapter 5, in Note 3, for the words elephant, walrus , the following words shall be substituted, namely:
elephant, hippopotamus, walrus ;
(6) In Chapter 7, in Heading No. 07.11, sub-heading No. 0711.10 and the entries relating thereto shall be omitted;
(7) In Chapter 8,
(i) in Heading No. 08.05, sub-heading No. 0805.30 and the entries relating thereto shall be omitted;
(ii) in Heading No. 08.12, sub-heading No. 0812.20 and the entries relating thereto shall be omitted;
(8) In Chapter 11,
(i) in Note 1, for clause (b), the following clause shall be substituted, namely:
(b) Prepared flours, groats, meals or starches of Heading 19.01; ;
(ii) in Note 2, in clause (A), for the words or ground is always classified , the words or ground, is always classified shall be substituted;
(iii) in Heading No. 11.03, sub-heading Nos. 1103.12 and 1103.14 and the entries relating thereto shall be omitted;
(iv) in Heading No. 11.04, sub-heading Nos. 1104.11 and 1104.21 and the entries relating thereto shall be omitted;
(9) In Chapter 12,
(i) after Note 5, the following sub-heading note shall be inserted, namely:
Sub-heading Note
1. For the purposes of sub-heading 1205.10, the expression low erucic acid rape or colza seeds means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram. ;
(ii) in Heading No. 12.07, sub-heading No. 1207.92 and the entries relating thereto shall be omitted;
(iii) in Heading No. 12.12,
(a) in sub-heading No. 1212.30, for the entry in column (3), the following shall be substituted, namely:
-Apricot, peach (including nectarine) or plum stones and kernels ;
(b) sub-heading No. 1212.92 and the entries relating thereto shall be omitted;
(10) In Chapter 13, in Note 1, clauses (f) to (ij) shall be renumbered as clauses (g) to (k) respectively and before clause (g) as so renumbered, the following clause shall be inserted, namely:
(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (Heading 29.39); ;
(11) In Chapter 15,
(i) after Note 4, the following sub-heading note shall be inserted, namely
Sub-heading Note
1. For the purposes of sub-headings 1514.11 and 1514.19, the expression low erucic acid rape or colza oil means the fixed oil which has an erucic acid content of less than 2% by weight. ;
(ii) in Heading No. 15.15, sub-heading No. 1515.60 and the entries relating thereto shall be omitted;
(12) In Chapter 19,
(i) for Note 2, the following Note shall be substituted, namely:
2. For the purposes of Heading 19.01:
(a) The term groats means cereal groats of Chapter 11;
(b) The terms flour and meal mean:
(1) Cereal flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (Heading 07.12), of potatoes (Heading 11.05) or of dried leguminous vegetables (Heading 11.06). ;
(ii) in Heading No. 19.01, for the entry in column (3), the following entry shall be substituted, namely:
malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included ;
(iii) in Heading No. 19.04, for the entry in column (3), the following entry shall be substituted, namely:
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, groats and meal), precooked or otherwise prepared, not elsewhere specified or included ;
(13) In Chapter 20,
(i) Note 5 shall be renumbered as Note 6 and before Note 6 as so renumbered, the following Note shall be inserted, namely:
5. For the purposes of Heading 20.07, the expression obtained by cooking means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means. ;
(ii) after sub-heading Note 2, the following sub-heading note shall be inserted, namely:
3. For the purposes of sub-headings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression Brix value means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 C or corrected for 20 C if the reading is made at a different temperature. ;
(iii) in Heading No. 20.01, sub-heading No. 2001.20 and the entries relating thereto shall be omitted;
(iv) in Heading No. 20.07, in column (3), for the words being cooked preparations , the words obtained by cooking shall be substituted;
(v) in Heading No. 20.08, in sub-heading No. 2008.70, for the entry in column (3), the following shall be substituted, namely:
Peaches, including nectarines ;
(14) In Chapter 22, in Heading No. 22.08, in column (3), for the word undenaturated , the word undenatured shall be substituted;
(15) In Chapter 23, after note, the following sub-heading note shall be inserted, namely:
Sub-heading Note
1. For the purposes of sub-heading 2306.41, the expression low erucic acid rape or colza seeds means seeds as defined in sub-heading Note 1 to Chapter 12. ;
(16) In Chapter 25,
(i) in Note 4, for the words broken pottery , the words broken pieces of pottery, brick or concrete shall be substituted;
(ii) in Heading No. 25.18,
(a) for the entry in column (3), the following entry shall be substituted, namely:
dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix ;
(b) in sub-heading No. 2518.10, for the entry in column (3), the following entry shall be substituted, namely:
-Dolomite, not calcined or sintered ;
(c) in sub-heading No. 2518.20, for the entry in column (3), the following entry shall be substituted, namely:
-Calcined or sintered dolomite ;
(d) in sub-heading No. 2518.30, for the entry in column (3), the following entry shall be substituted, namely:
-Dolomite ramming mix ;
(iii) Heading No. 25.27 and the entries relating thereto shall be omitted;
(iv) in Heading No. 25.30, sub-heading No. 2530.40 and the entries relating thereto shall be omitted;
(17) In Chapter 26,
(i) in Note 1, clauses (c) to (f) shall be renumbered as clauses (d) to (g) respectively and before clause (d) as so renumbered, the following clause shall be inserted, namely:
(c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (Heading 27.10); ;
(ii) for Note 3, the following note shall be substituted, namely:
3. Heading 26.20 applies only to:
(a) Ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (Heading 26.21); and
(b) Ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. ;
(iii) after Note 3, the following sub-heading notes shall be inserted, namely
Sub-heading Notes
1. For the purposes of sub-heading 2620.21, leaded gasoline sludges and leaded anti-knock compound sludges mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2. Ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in sub-heading 2620.60. ;
(iv) in Heading No. 26.20,
(a) for the entry in column (3), the following entry shall be substituted, namely:
ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds ;
(b) sub-heading No. 2620.50 and the entries relating thereto shall be omitted;
(18) In Chapter 27,
(i) after Note 2, the following note shall be inserted, namely:
3. For the purposes of Heading 27.10, waste oils means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:
(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations. ;
(ii) for sub-heading Note 3, the following sub-heading notes shall be substituted, namely:
3. For the purposes of sub-headings 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms benzol (benzene) , toluol (toluene) , xylol (xylenes) , naphthalene and phenols apply to products which contain more than 50% by weight of benzene, toluene, xylenes, naphthalene or phenols, respectively.
4. For the purposes of sub-heading 2710.11, light oils and preparations are those of which 90% or more by volume (including losses) distil at 210 C (ASTM D 86 method). ;
(iii) in Heading No. 27.07,
(a) in sub-heading No. 2707.10, for the entry in column (3), the following entry shall be substituted, namely:
-Benzol (benzene) ;
(b) in sub-heading No. 2707.20, for the entry in column (3), the following entry shall be substituted, namely:
-Toluol (toluene) ;
(c) in sub-heading No. 2707.30, for the entry in column (3), the following entry shall be substituted, namely:
-Xylol (xylenes) ;
(19) In Chapter 28,
(i) in Note 3, for clause (d), the following clause shall be substituted, namely:
(d) Inorganic products of a kind used as luminophores, of Heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of Heading 32.07; ;
(ii) in Heading No. 28.09, for the entry in column (3), the following entry shall be substituted, namely:
diphosphorous pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined ;
(iii) in Heading No. 28.27, sub-heading No. 2827.38 and the entries relating thereto shall be omitted;
(iv) in Heading No. 28.30, for the entry in column (3), the following entry shall be substituted, namely:
sulphides; polysulphides, whether or not chemically defined ;
(v) in Heading No. 28.34, sub-heading No. 2834.22 and the entries relating thereto, shall be omitted;
(vi) in Heading No. 28.35, for the entry in column (3), the following entry shall be substituted, namely:
phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined ;
(vii) in Heading No. 28.36, in sub-heading No. 2836.70, for the entry in column (3), the following shall be substituted, namely:
-Lead carbonates ;
(viii) in Heading No. 28.41, sub-heading No. 2841.40 and the entries relating thereto shall be omitted;
(ix) in Heading No. 28.42,
(a) for the entry in column (3), the following shall be substituted, namely:
other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides ;
(b) in sub-heading No. 2842.10, for the entry in column (3), the following shall be substituted, namely:
-Double or complex silicates, including aluminosilicates whether or not chemically defined ;
(20) In Chapter 29,
(i) in Note 1, for clause (c), the following clause shall be substituted, namely:
(c) The products of Headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of Heading 29.40, or the products of Heading 29.41, whether or not chemically defined; ;
(ii) after Note 7, the following note shall be inserted, namely:
8. For the purposes of Heading 29.37:
(a) the term hormones includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);
(b) the expression used primarily as hormones applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. ;
(iii) in Heading No. 29.03, sub-heading No. 2903.16 and the entries relating thereto shall be omitted;
(iv) in Heading No. 29.07,
(a) after sub-heading No. 2907.19 and the entries relating thereto, in column (3), for the word Polyphenols: , the following words shall be substituted, namely:
-Polyphenols; phenol-alcohols: ;
(b) sub-heading No. 2907.30 and the entries relating thereto shall be omitted;
(v) in Heading No. 29.14, in sub-heading No. 2914.31, in column (3), for the brackets, figures and words (1-phenylpropan-2-one) , the brackets, words and figure (phenylpropan-2-one) shall be substituted;
(vi) in Heading No. 29.15, in sub-heading No. 2915.60, for the entry in column (3), the following shall be substituted, namely:
-Butanoic acids, pentanoic acids, their salts and esters :
(vii) in Heading No. 29.18, sub-heading No. 2918.17 and the entries relating thereto shall be omitted;
(viii) in Sub-Chapter VIII, for the title, the following shall be substituted, namely:
VIII. esters of inorganic acids of non-metals and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives ;
(ix) in Heading No. 29.20, for the entry in column (3), the following entry shall be substituted, namely:
esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nittrosated derivatives ;
(x) in Heading No. 29.22,
(a) in the portion occurring immediately after Heading No. 29.22, in column (3), for the words -Amino-alcohols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof: , the following words shall be substituted, namely:
-Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: ;
(b) after sub-heading No. 2922.19 and the entries relating thereto, in column (3), for the words -Amino-naphthols and other amino phenols, their ethers and esters, other than those containing more than one kind of oxygen function; salts thereof: , the following shall be substituted, namely:
-Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: ;
(xi) in Heading No. 29.23, for the entry in column (3), the following entry shall be substituted, namely:
quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined ;
(xii) in Heading No. 29.34,
(a) for the entry in column (3), the following entry shall be substituted, namely:
nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds ;
(b) in sub-heading No. 2934.20, for the entry in column (3), the following entry shall be substituted, namely:
-Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused ;
(c) in sub-heading No. 2934.30, for the entry in column (3), the following entry shall be substituted, namely:
-Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused ;
(xiii) in Heading No. 29.39, sub-heading No. 2939.70 and the entries relating thereto shall be omitted;
(xiv) in Heading No. 29.40, in sub-heading No. 2940.00, for the entry in column (3), the following entry shall be substituted, namely:
sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39 ;
(21) In Chapter 30,
(i) in Note 1, for clause (a), the following clause shall be substituted, namely:
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); ;
(ii) in Note 4
(a) in clause (g), the word and occurring at the end shall be omitted;
(b) for clause (h), the following clauses shall be substituted, namely:
(h) Chemical contraceptive preparations based on hormones, on other products of Heading 29.37 or on spermicides;
(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments; and
(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life. ;
(iii) in Heading No. 30.04,
(a) for the entry in column (3), the following entry shall be substituted, namely:
medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale ;
(b) in sub-heading No. 3004.32, for the entry in column (3), the following entry shall be substituted, namely:
-Containing corticosteroid hormones, their derivatives and structural analogues ;
(iv) in Heading No. 30.06, in sub-heading No. 3006.60, for the entry in column (3), the following entry shall be substituted, namely:
-Chemical contraceptive preparations based on hormones, on other products of Heading 29.37 or on spermicides ;
(22) In Chapter 32, in Heading No. 32.06, in sub-heading No. 3206.11, in column (3), for the words on the dry weight , the words on the dry matter shall be substituted;
(23) In Chapter 34,
(i) in Heading No. 34.01, for the entry in column (3), the following entry shall be substituted, namely:
soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent ;
(ii) in Heading No. 34.04, in sub-heading No. 3404.20, for the entry in column (3), the following entry shall be substituted, namely:
-Of poly (oxyethylene) (polyethylene glycol) ;
(24) In Chapter 35, in Heading No. 35.06, in sub-heading No. 3506.91, for the entry in column (3), the following entry shall be substituted, namely:
-Adhesives based on polymers of Headings 39.01 to 39.13 or on rubber ;
(25) In Chapter 38,
(i) in Note 1,
(a) in clause (a), for sub-clause (4), the following sub-clauses shall be substituted, namely:
(4) Certified reference materials specified in Note 2 below;
(5) Products specified in Note 3(a) or 3(c) below; ;
(b) in clause (b), for the brackets, words and figures (generally, Heading No. 21.06). , the brackets, words and figures (generally, Heading 21.06); shall be substituted;
(c) clauses (c) and (d) shall be renumbered as (d) and (e) and before clause (d) as so renumbered, the following clause shall be inserted, namely:
(c) Ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3(a) or 3(b) to Chapter 26 (Heading 26.20); ;
(d) in clause (d) so renumbered, for the brackets, words and figures (Heading No. 30.03 or 30.04). , the brackets, words and figures (Heading 30.03 or 30.04); or shall be substituted;
(ii) Note 2 shall be renumbered as Note 3 and before Note 3 as so renumbered, the following note shall be inserted, namely:
2. (A) For the purpose of Heading 38.22, the expression certified reference materials means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.
(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, Heading 38.22 shall take precedence over any other heading in the Nomenclature. ;
(iii) after Note 3 as so renumbered, the following notes and sub-heading note shall be inserted, namely:
4. Throughout the Nomenclature, municipal waste means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term municipal waste , however, does not cover:
(a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature;
(b) Industrial waste;
(c) Waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or
(d) Clinical waste, as defined in Note 6(a) below.
5. For the purposes of Heading 38.25, sewage sludge means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).
6. For the purposes of Heading 38.25, the expression other wastes applies to:
(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d) Other wastes from chemical or allied industries.
The expression other wastes does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (Heading 27.10).
Sub-heading Note
1. For the purposes of sub-headings 3825.41 and 3825.49, waste organic solvents are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents. ;
(iv) in Heading No. 38.22, in sub-heading No. 3822.00, for the entry in column (3), the following shall be substituted, namely:
diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials ;
(v) in Heading No. 38.24, for the entry in column (3), the following entry shall be substituted, namely:
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 ;
(26) In Chapter 39,
(i) for the words sub-heading note , the words sub-heading notes shall be substituted;
(ii) the existing sub-heading note shall be numbered as sub-heading note 1 thereof and after sub-heading note 1 as so numbered, the following sub-heading note shall be inserted, namely:
2. For the purposes of sub-heading 3920.43, the term plasticisers includes secondary plasticisers. ;
(iii) in Heading No. 39.04,
(a) in sub-heading No. 3904.10, in column (3), for the words Poly vinyl chloride , the following words and brackets shall be substituted, namely:
Poly (vinyl chloride) ;
(b) after sub-heading No. 3904.10 and the entries relating thereto, in column (3), for the words -Other poly vinyl chloride: , the following words and brackets shall be substituted, namely:
-Other poly (vinyl chloride): ;
(iv) in Heading No. 39.05,
(a) in the portion occurring immediately after Heading No. 39.05, in column (3), for the words -Polyvinyl acetate: , the following words and brackets shall be substituted, namely:
-Poly (vinyl acetate): ;
(b) in sub-heading No. 3905.30, in column (3), for the words Polyvinyl alcohol , the following words and brackets shall be substituted, namely:
Poly(vinyl alcohol) ;
(v) in Heading No. 39.06, in sub-heading No. 3906.10, for the entry in column (3), the following entry shall be substituted, namely:
-Poly (methyl methacrylate) ;
(vi) in Heading No. 39.07, in sub-heading No. 3907.60, for the entry in column (3), the following entry shall be substituted, namely:
-Poly (ethylene terephthalate) ;
(vii) in Heading No. 39.20,
(a) in sub-heading No. 3920.51, for the entry in column (3), the following entry shall be substituted, namely:
-Of poly (methyl methacrylate) ;
(b) in sub-heading No. 3920.62, for the entry in column (3), the following entry shall be substituted, namely:
-Of poly (ethylene terephthalate) ;
(c) in sub-heading No. 3920.91, for the entry in column (3), the following entry shall be substituted, namely:
-Of poly (vinyl butyral) ;
(viii) in Heading No. 39.22,
(a) for the entry in column (3), the following entry shall be substituted, namely:
baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics ;
(b) in sub-heading No. 3922.10, for the entry in column (3), the following entry shall be substituted, namely:
-Baths, shower-baths, sinks and wash-basins ;
(ix) in Heading No. 39.26, in sub-heading No. 3926.20, for the entry in column (3), the following entry shall be substituted, namely:
-Articles of apparel and clothing accessories (including gloves, mittens and mitts) ;
(27) In Chapter 40,
(i) in Note 2, in clause (f), for the word gloves , the words gloves, mittens and mitts shall be substituted;
(ii) in Heading No. 40.15,
(a) in column (3), for the brackets and words (including gloves) , the brackets and words (including gloves, mittens and mitts) shall be substituted;
(b) in the portion occurring immediately after Heading No. 40.15, in column (3), for the word -Gloves: , the following words shall be substituted, namely:
-Gloves, mittens and mitts: ;
(28) In Chapter 41,
(i) Note 2 shall be renumbered as Note 3 and before Note 3 as so renumbered, the following note shall be inserted, namely:
2. (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (Headings 41.01 to 41.03, as the case may be).
(B) For the purposes of Headings 41.04 to 41.06, the term crust includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying. ;
(ii) in Note 3 as so renumbered, for the words and figures Heading No. 41.11 , the word and figures Heading 41.15 shall be substituted;
(29) In Chapter 42,
(i) in Note 1, in clause (b), for the brackets and words (except gloves) , the brackets and words (except gloves, mittens and mitts) shall be substituted;
(ii) in Note 3, for the words and brackets gloves (including sports gloves) , the words and brackets gloves, mittens and mitts (including those for sport or for protection) shall be substituted;
(iii) in Heading No. 42.02, for the entry in column (3), the following entry shall be substituted, namely:
trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper ;
(30) In Chapter 43,
(i) in Note 2, in clause (c), for the word Gloves , the words Gloves, mittens and mitts, shall be substituted;
(ii) in Heading No. 43.01, sub-heading Nos. 4301.20, 4301.40 and 4301.50 and the entries relating thereto shall be omitted;
(iii) in Heading No. 43.02, sub-heading No. 4302.12 and the entries relating thereto shall be omitted;
(31) In Chapter 44,
(i) for sub-heading note, the following shall be substituted, namely:
Sub-heading Note
1. For the purposes of sub-headings 4403.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to 4412.99, the expression tropical wood means one of the following types of wood:
Abura, Acajoud Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark Red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogany, Makore, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teak, Tauari, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti. ;
(ii) in Heading No. 44.07, in column (3), for the words FINGER-JOINTED , the words END-JOINTED shall be substituted;
(iii) in Heading No. 44.08, for the entry in column (3), the following entry shall be substituted, namely:
sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. ;
(iv) in Heading No. 44.09, in column (3), for the words EDGES OR FACES, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED , the words EDGES, ENDS OR FACES, WHETHER OR NOT PLANED, SANDED OR END-JOINTED shall be substituted;
(32) In Chapter 46, in Heading No. 46.01, sub-heading No. 4601.10 and the entries relating thereto shall be omitted;
(33) In Chapter 47,
(i) in sub-heading No. 4707.10, for the entry in column (3), the following entry shall be substituted, namely:
-Unbleached kraft paper or paperboard or corrugated paper or paperboard ;
(ii) in sub-heading No. 4707.20, in column (3), for the words Of other paper , the words Other paper shall be substituted;
(iii) in sub-heading No. 4707.30, in column (3), for the words Of paper , the word Paper shall be substituted;
(34) In Chapter 48,
(i) Notes 1 to 11 shall be renumbered as Notes 2 to 12 respectively and before Note 2 as so renumbered, the following note shall be inserted, namely:
1. For the purposes of this Chapter, except where the context otherwise requires, a reference to paper includes references to paperboard (irrespective of thickness or weight per m2). ;
(ii) in Note 3 as so renumbered, for the word and figure Note 6 , the word and figure Note 7 shall be substituted;
(iii) for Note 5 as so renumbered, the following note shall be substituted, namely:
5. For the purposes of Heading 48.02, the expressions paper and paperboard, of a kind used for writing, printing or other graphic purposes and non-perforated punch-cards and punch tape paper mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
For paper or paperboard weighing not more than 150 g/m2:
(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and
1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or
(b) containing more than 8% ash, and
1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or
(c) containing more than 3% ash and having a brightness of 60% or more; or
(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa. m2/g; or
(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa. m2/g.
For paper or paperboard weighing more than 150 g/m2:
(a) coloured throughout the mass; or
(b) having a brightness of 60% or more, and
1. A caliper of 225 micrometres (microns) or less, or
2. A caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3%; or
(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content of more than 8%.
Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. ;
(iv) for Note 8 as so renumbered, the following note shall be substituted, namely:
8. Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. ;
(v) for sub-heading Note 3, the following sub-heading note shall be substituted, namely:
3. For the purposes of sub-heading 4805.11, semi-chemical fluting paper means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 23 C. ;
(vi) Sub-heading Notes 4 and 5 shall be renumbered as sub-heading Notes 6 and 7 respectively and before sub-heading Note 6 as so renumbered, the following sub-heading notes shall be inserted, namely:
4. Sub-heading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 23 C.
5. Sub-headings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa. m2/g. ;
(vii) in sub-heading Note 7 as so renumbered, for the figures 4810.21 , the figures 4810.22 shall be substituted;
(viii) in Heading No. 48.02, for the entry in column (3), the following entry shall be substituted, namely:
uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size other than paper of heading 48.01 or 48.03; hand-made paper and paperboard ;
(ix) in Heading No. 48.05, in column (3), for the word and figure Note 2 , the word and figure Note 3 shall be substituted;
(x) in Heading No. 48.11, for the entry in column (3), the following entry shall be substituted, namely:
paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10 ;
(xi) in Heading No. 48.23, after sub-heading No. 4823.40 and the entries relating thereto, the words -Other paper and paperboard, of a kind used for writing, printing or other graphic purposes: and the sub-heading Nos. 4823.51 and 4823.59 and the entries relating thereto shall be omitted;
(35) In Chapter 49,
(i) in Note 2, for the words of a computer , the words of an automatic data processing machine shall be substituted;
(ii) in Heading No. 49.07, for the entry in column (3), the following entry shall be substituted, namely:
unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title ;
(36) In Section XI,
(i) in sub-heading Note 1, after the portion beginning with brackets and letters (ij) and ending with the words yarns or fabrics within the above categories , the following paragraph shall be inserted, namely:
The definitions at (e) to (ij) above apply, mutatis mutandis, to knitted or crocheted fabrics. ;
(ii) in sub-heading Note 2, in clause (A), for the figures and word 50 to 55 , the figures and words 50 to 55 or of Heading 58.09 shall be substituted;
(37) In Chapter 53, in Heading No. 53.08, sub-heading No. 5308.30 and the entries relating thereto shall be omitted;
(38) In Chapter 54, in Heading No. 54.08, in sub-heading No. 5408.10, in column (3), for the words yarn, of viscose rayon , the words yarn of viscose rayon shall be substituted;
(39) In Chapter 56, in Heading No. 56.07, sub-heading No. 5607.30 and the entries relating thereto shall be omitted;
(40) In Chapter 58, in Heading No. 58.04, in column (3), for the words and figures Heading No. 60.02 , the words and figures Headings 60.02 to 60.06 shall be substituted;
(41) In Chapter 59,
(i) in Note 1, for the words and figures Heading No. 60.02 , the words and figures Headings 60.02 to 60.06 shall be substituted;
(ii) in Note 4, in clause (b), for the words and figures of Heading No. 56.04; , the words and figures of Heading 56.04; and shall be substituted;
(iii) in Heading No. 59.03, in sub-heading No. 5903.10, for the entry in column (3), the following entry shall be substituted, namely:
-With poly (vinyl chloride) ;
(42) In Chapter 64, in Note 3, in clause (b), for the words and figures Heading Nos. 41.04 to 41.09 , the words and figures Headings 41.07 and 41.12 to 41.14 shall be substituted;
(43) In Chapter 68,
(i) in Note 1, in clause (b), for the word paper , wherever it occurs, the words paper and paperboard shall be substituted;
(ii) in Heading No. 68.12, sub-heading Nos. 6812.10, 6812.20, 6812.30 and 6812.40 and the entries relating thereto shall be omitted;
(44) In Chapter 73, in Heading No. 73.02, sub-heading No. 7302.20 and the entries relating thereto shall be omitted;
(45) In Section XVI,
(i) in Note 1,
(a) in clause (e), for the words conveyor belts , the words conveyor belts or belting, shall be substituted;
(b) in clause (o), the word or occurring at the end shall be omitted;
(c) for clause (p), the following clauses shall be substituted, namely:
(p) Articles of Chapter 95; or
(q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in Heading 96.12 if inked or otherwise prepared for giving impressions). ;
(ii) in Note 2, in clause (a), for the words and figures Chapter 84 or Chapter 85 , the words and figures Chapter 84 or 85 shall be substituted;
(iii) for Note 3, the following note shall be substituted, namely:
3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. ;
(46) In Chapter 84,
(i) in Note 1, for clause (e), the following clause shall be substituted, namely:
(e) Electro-mechanical domestic appliances of Heading 85.09; digital cameras of Heading 85.25; or ;
(ii) in Heading No. 84.15,
(a) in sub-heading No. 8415.10, for the entry in column (3), the following entry shall be substituted, namely:
-Window or wall types, self-contained or split-system ;
(b) in sub-heading No. 8415.81, for the entry in column (3), the following entry shall be substituted, namely:
-Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) ;
(iii) in Heading No. 84.19, in column (3), for the words electrically heated, for the treatment of materials by a process , the words, brackets and figures electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process shall be substituted;
(iv) in Heading No. 84.30, sub-heading No. 8430.62 and the entries relating thereto shall be omitted;
(v) in Heading No. 84.43, for the entry in column (3), the following entry shall be substituted, namely:
printing machinery used for printing by means of the printing type, blocks, plates, cylinders and other printing components of heading 84.42; ink-jet printing machines, other than those of Heading 84.71; machines for uses ancillary to printing ;
(vi) in Heading No. 84.61, sub-heading No. 8461.10 and the entries relating thereto shall be omitted;
(vii) in Heading No. 84.67, for the entry in column (3), the following entry shall be substituted, namely:
tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor ;
(viii) in Heading No. 84.71, in sub-heading No. 8471.50, in column (3), for the words and figures sub-headings 8471.41 and 8471.49 , the words and figures sub-heading 8471.41 or 8471.49 shall be substituted;
(ix) in Heading No. 84.81, in sub-heading No. 8481.30, for the entry in column (3), the following entry shall be substituted, namely:
-Check (non-return) valves ;
(x) in Heading No. 84.83, in sub-heading No. 8483.90, for the entry in column (3), the following entry shall be substituted, namely:
-Toothed wheels, chain sprockets and other transmission elements presented separately; parts ;
(47) In Chapter 85,
(i) in Note 3,
(a) in clause (a), for the words Vacuum cleaners , the words Vacuum cleaners, including dry and wet vacuum cleaners shall be substituted;
(b) after clause (b), in the paragraph, for the brackets, words and figures (Heading No. 85.08) , the brackets, word and figures (Heading 84.67) shall be substituted;
(ii) for Note 6, the following note shall be substituted, namely:
6. Records, tapes and other media of Heading 85.23 or 85.24 remain classified in those headings when presented with the apparatus for which they are intended.
This note does not apply to such media when they are presented with articles other than the apparatus for which they are intended. ;
(iii) after Note 7, for the words SUB-HEADING NOTE , the words SUB-HEADING NOTES shall be substituted;
(iv) the existing SUB-HEADING NOTE shall be numbered as sub-heading Note 1 thereof and after SUB-HEADING NOTE 1 as so numbered, the following SUB-HEADING NOTE shall be inserted, namely
2. For the purposes of sub-heading 8542.10, the term smart cards means cards which have embedded in them an electronic integrated circuit (microprocessor) of any type in the form of a chip and which may or may not have a magnetic stripe. ;
(v) in Heading No. 85.06, in sub-heading No. 8506.80, for the entry in column (3), the following entry shall be substituted, namely:
-Other primary cells and primary batteries ;
(vi) Heading No. 85.08 and sub-heading Nos. 8508.10, 8508.20, 8508.80 and 8508.90 and the entries relating thereto shall be omitted;
(vii) in Heading No. 85.09, in sub-heading No. 8509.10, for the entry in column (3), the following entry shall be substituted, namely:
-Vacuum cleaners, including dry and wet vacuum cleaners ;
(viii) in Heading No. 85.14,
(a) for the entry in column (3), the following entry shall be substituted, namely:
industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss ;
(b) in sub-heading No. 8514.20, for the entry in column (3), the following entry shall be substituted, namely:
-Furnaces and ovens functioning by induction or dielectric loss ;
(c) in sub-heading No. 8514.40, for the entry in column (3), the following entry shall be substituted, namely:
-Other equipment for the heat treatment of materials by induction or dielectric loss ;
(ix) in Heading No. 85.18,
(a) for the entry in column (3), the following entry shall be substituted, namely:
microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets ;
(b) in sub-heading No. 8518.30, for the entry in column (3), the following entry shall be substituted, namely:
-Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers ;
(x) in Heading No. 85.25,
(a) in column (3), for the words still image video cameras and other video camera recorders , the words still image video cameras and other video camera recorders; digital cameras shall be substituted;
(b) in sub-heading No. 8525.40, for the entry in column (3), the following entry shall be substituted, namely:
-Still image video cameras and other video camera recorders; digital cameras ;
(48) in Chapter 87,
(i) in heading No. 87.13, for the entry in column (3), the following entry shall be substituted, namely:
carriages for disabled persons, whether or not motorised or otherwise mechanically propelled ;
(ii) in heading No. 87.14, in sub-heading No. 8714.20, for the entry in column (3), the following entry shall be substituted, namely:
-Of carriages for disabled persons ;
(49) in Chapter 90,
(i) in Note 1, in clause (h), for the words, brackets and figures still image video cameras and other video camera recorders (heading No. 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading No. 85.26); , the words, brackets and figures still image video cameras, other video camera recorders and digital cameras (Heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (Heading 85.26); numerical control apparatus of Heading 85.37; shall be substituted;
(ii) for Note 6, the following notes shall be substituted, namely:
6. For the purposes of Heading 90.21, the expression orthopaedic appliances means appliances for:
-Preventing or correcting bodily deformities; or
-Supporting or holding parts of the body following an illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure, or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
7. Heading 90.32 applies only to:
(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value. ;
(iii) in heading No. 90.09,
(a) in column (3), for the word photo-copying , the word photocopying shall be substituted;
(b) in the portion occurring immediately after heading No. 90.09, in column (3), for the word photo-copying , the word photocopying shall be substituted;
(c) in the portion occurring immediately after sub-heading No. 9009.12, in column (3), for the word photo-copying , the word photocopying shall be substituted;
(iv) in heading No. 90.12, in sub-heading No. 9012.10, for the entry in column (3), the following entry shall be substituted, namely:
-Microscopes other than optical microscopes; diffraction apparatus ;
(v) in heading No. 90.15, in sub-heading No. 9015.20, for the entry in column (3), the following entry shall be substituted, namely:
-Theodolites and tachymeters (tacheometers) ;
(50) in Chapter 95,
(i) in Note 1, in clause (u), for the word gloves , the words gloves, mittens and mitts shall be substituted;
(ii) after Note 3, the following note shall be inserted, namely:
4. Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., pet toys (classification in their own appropriate heading). ;
(iii) in heading No. 95.04, in sub-heading No. 9504.30, for the entry in column (3), the following entry shall be substituted, namely:
-Other games, operated by coins, banknotes (paper currency), discs or other similar articles, other than bowling alley equipment ;
(51) in Chapter 96, in Heading No. 96.13, sub-heading No. 9613.30 and the entries relating thereto shall be omitted;
(52) in Chapter 97,
(i) in Note 1, for clause (a), the following clause shall be substituted, namely:
(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like of Heading 49.07; ;
(ii) in heading No. 97.04, in column (3), for the words used, or if unused not of current or new issue in the country to which they are destined , the words and figures used or unused, other than those of heading 49.07 shall be substituted.
Part II
| Heading |
Sub-heading |
Description of article |
Rate of duty |
| |
|
|
Standard |
Preferential Areas |
| (1) |
(2) |
(3) |
(4) |
(5) |
| In the First Schedule to the Customs Tariff Act, |
| (1) |
in Chapter 1, |
|
| (i) |
in heading No. 01.01, in the portion occurring immediately after heading No. 01.01, in column (3), for the word -Horses: and sub-heading Nos. 0101.11, 0101.19 and 0101.20 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
0101.10 |
|
|
Pure-bred breeding animals |
35% |
|
| |
0101.90 |
|
|
Other |
35% |
; |
| (ii) |
for heading No. 01.06 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
01.06 |
OTHER LIVE ANIMALS |
|
|
| |
|
|
|
Mammals: |
|
|
| |
|
0106.11 |
|
Primates |
35% |
|
| |
|
0106.12 |
|
Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) |
35% |
|
| |
|
0106.19 |
|
Other |
35% |
|
| |
|
0106.20 |
|
Reptiles (including snakes and turtles) |
35% |
|
| |
|
|
|
Birds: |
|
|
| |
|
0106.31 |
|
Birds of prey |
35% |
|
| |
|
0106.32 |
|
Psittaciformes (including parrots, parakeets, macaws and cockatoos) |
35% |
|
| |
|
0106.39 |
|
Other |
35% |
|
| |
|
0106.90 |
|
Other |
35% |
; |
| (2) |
in Chapter 2, |
|
| (i) |
in heading No. 02.08, for sub-heading No. 0208.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
0208.30 |
|
Of primates |
35% |
|
| |
|
0208.40 |
|
Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) |
35% |
|
| |
|
0208.50 |
|
Of reptiles (including snakes and turtles) |
35% |
|
| |
|
0208.90 |
|
Other |
35% |
; |
| (ii) |
for heading No. 02.10, for sub-heading No. 0210.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Other, including edible flours and meals of meat and meat offal: |
|
|
| |
0210.91 |
|
Of primates |
35% |
|
| |
0210.92 |
|
Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) |
35% |
|
| |
0210.93 |
|
Of reptiles (including snakes and turtles) |
35% |
|
| |
0210.99 |
|
Other |
35% |
; |
| (3) |
in Chapter 3, |
| (i) |
in heading No. 03.02, after sub-heading No. 0302.33 and the entries relating thereto, the following sub-headings and entries shall be inserted, namely: |
| |
0302.34 |
|
Bigeye tunas (Thunnus obesus) |
35% |
|
| |
0302.35 |
|
Bluefin tunas (Thunnus thynnus) |
35% |
|
| |
0302.36 |
|
Southern bluefin tunas (Thunnus maccoyii) |
35% |
; |
| (ii) |
in heading No. 03.03, |
| |
(a) |
for sub-heading No. 0303.10 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes: |
|
|
| |
0303.11 |
|
Sockeye salmon (red salmon) (Oncorhynchus nerka) |
35% |
|
| |
0303.19 |
|
Other |
35% |
; |
| |
(b) |
after sub-heading No. 0303.43 and the entries relating thereto, the following sub-headings and entries shall be inserted, namely: |
| |
0303.44 |
|
Bigeye tunas (Thunnus obesus) |
35% |
|
| |
0303.45 |
|
Bluefin tunas (Thunnus thynnus) |
35% |
|
| |
0303.46 |
|
Southern bluefin tunas (Thunnus maccoyii) |
35% |
; |
| (4) |
in Chapter 7, |
| (i) |
in heading No. 07.09, for sub-heading Nos. 0709.51 and 0709.52 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
0709.51 |
|
Mushrooms of the genus Agaricus |
35% |
15% |
| |
0709.52 |
|
Truffles |
35% |
15% |
| |
0709.59 |
|
Other |
35% |
15% ; |
| (ii) |
in heading No. 07.11, after sub-heading No. 0711.40 and the entries relating thereto, the following sub-headings and entries shall be inserted, namely: |
| |
|
|
Mushrooms and truffles: |
|
|
| |
0711.51 |
|
Mushrooms of the genus Agaricus |
35% |
15% |
| |
0711.59 |
|
Other |
35% |
15% ; |
| (iii) |
in heading No. 07.12, for sub-heading No. 0712.30 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: |
|
|
| |
0712.31 |
|
Mushrooms of the genus Agaricus |
35% |
15% |
| |
0712.32 |
|
Wood ears (Auricularia spp.) |
35% |
15% |
| |
0712.33 |
|
Jelly fungi (Tremella spp.) |
35% |
15% |
| |
0712.39 |
|
Other |
35% |
15% ; |
| (5) |
in Chapter 8, |
| (i) |
in heading No. 08.05, after sub-heading No. 0805.40 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
0805.50 |
|
Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) |
40% |
30% ; |
| (ii) |
in heading No. 08.10, after sub-heading No. 0810.50 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
0810.60 |
|
Durians |
35% |
15% ; |
| (6) |
in Chapter 11, in heading No. 11.03, after sub-heading No. 1103.19 and the entries relating thereto, in column (3), for the word -Pellets and sub-heading Nos. 1103.21 and 1103.29 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
1103.20 |
|
Pellets |
35% |
; |
| (7) |
in Chapter 12, |
| (i) |
for heading No. 12.05, sub-heading No. 1205.00 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| 12.05 |
|
|
RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN |
|
|
| |
1205.10 |
|
Low erucic acid rape or colza seeds |
35% |
25% |
| |
1205.90 |
|
Other |
35% |
25% ; |
| (ii) |
in heading No. 12.09, in the portion occurring immediately after heading No. 12.09, in column (3), for the words -Beet seeds: , sub-heading Nos. 1209.11 and 1209.19 and the entries relating thereto and the words -Seeds of forage plants other than beet seed: , the following sub-heading and entries shall be substituted, namely: |
| |
1209.10 |
|
Sugar beet seed |
35% |
|
| |
|
|
Seeds of forage plants: ; |
|
|
| (iii) |
in heading No. 12.11, after sub-heading No. 1211.20 and the entries relating thereto, the following sub-headings and entries shall be inserted, namely: |
| |
1211.30 |
|
Coca leaf |
35% |
|
| |
1211.40 |
|
Poppy straw |
35% |
; |
| (8) |
in Chapter 14, |
| (i) |
for heading No. 14.02, sub-heading Nos. 1402.10 and 1402.90 and the entries relating thereto, the following heading, sub-heading and entries shall be substituted, namely: |
| |
14.02 |
1402.00 |
|
VEGETABLE MATERIALS OF A KIND USED PRIMARILY AS STUFFING OR AS PADDING (FOR EXAMPLE, KAPOK, VEGETABLE HAIR AND EEL-GRASS), WHETHER OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL |
35% |
; |
| (ii) |
for heading No. 14.03, sub-heading Nos. 1403.10 and 1403.90 and the entries relating thereto, the following heading, sub-heading and entries shall be substituted, namely: |
| |
14.03 |
1403.00 |
|
VEGETABLE MATERIALS OF A KIND USED PRIMARILY IN BROOMS OR IN BRUSHES (FOR EXAMPLE, BROOM-CORN, PIASSAVA, COUCH-GRASS AND ISTLE), WHETHER OR NOT IN HANKS OR BUNDLES |
35% |
; |
| (9) |
in Chapter 15, |
|
|
| (i) |
for heading No. 15.05, sub-heading Nos. 1505.10 and 1505.90 and the entries relating thereto, the following heading, sub-heading and entries shall be substituted, namely: |
| |
15.05 |
1505.00 |
|
WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN) |
35% |
; |
| (ii) |
in heading No. 15.14, for sub-heading Nos. 1514.10 and 1514.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Low erucic acid rape or colza oil and its fractions: |
|
|
| |
1514.11 |
|
Crude oil |
75% |
25% |
| |
1514.19 |
|
Other |
75% |
25% |
| |
|
|
Other: |
|
|
| |
1514.91 |
|
Crude oil |
75% |
25% |
| |
1514.99 |
|
Other |
75% |
25% ; |
| (10) |
in Chapter 17, in heading No. 17.02, for sub-heading Nos. 1702.40, 1702.50, 1702.60 and 1702.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
1702.40 |
|
Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar |
35% |
|
| |
1702.50 |
|
Chemically pure fructose |
35% |
|
| |
1702.60 |
|
Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar |
35% |
|
| |
1702.90 |
|
Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose |
35% |
; |
| (11) |
in Chapter 19, |
| (i) |
in heading No. 19.04, after sub-heading No. 1904.20 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
1904.30 |
|
Bulgur wheat |
35% |
; |
| (ii) |
in heading No. 19.05, for sub-heading No. 1905.30 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Sweet biscuits; waffles and wafers: |
|
|
| |
1905.31 |
|
Sweet biscuits |
45% |
|
| |
1905.32 |
|
Waffles and wafers |
45% |
; |
| (12) |
in Chapter 20, |
| (i) |
in heading No. 20.03, for sub-heading Nos. 2003.10 and 2003.20 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
2003.10 |
|
Mushrooms of the genus Agaricus |
35% |
|
| |
2003.20 |
|
Truffles |
35% |
|
| |
2003.90 |
|
Other |
35% |
; |
| (ii) |
in heading No. 20.09, for sub-heading Nos. 2009.11, 2009.19, 2009.20, 2009.30, 2009.40, 2009.50, 2009.60 and 2009.70 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
2009.11 |
|
Frozen |
35% |
|
| |
2009.12 |
|
Not frozen, of a Brix value not exceeding 20 |
35% |
|
| |
2009.19 |
|
Other |
35% |
|
| |
|
|
Grapefruit juice: |
|
|
| |
2009.21 |
|
Of a Brix value not exceeding 20 |
35% |
|
| |
2009.29 |
|
Other |
35% |
|
| |
|
|
Juice of any other single citrus fruit: |
|
|
| |
2009.31 |
|
Of a Brix value not exceeding 20 |
35% |
|
| |
2009.39 |
|
Other |
35% |
|
| |
|
|
Pineapple juice: |
|
|
| |
2009.41 |
|
Of a Brix value not exceeding 20 |
35% |
|
| |
2009.49 |
|
Other |
35% |
|
| |
2009.50 |
|
Tomato Juice |
35% |
|
| |
|
|
Grape juice (including grape must): |
|
|
| |
2009.61 |
|
Of a Brix value not exceeding 30 |
35% |
|
| |
2009.69 |
|
Other |
35% |
|
| |
|
|
Apple Juice: |
|
|
| |
2009.71 |
|
Of a Brix value not exceeding 20 |
35% |
|
| |
2009.79 |
|
Other |
35% |
; |
| (13) |
in Chapter 23, |
| (i) |
in heading No. 23.06, for sub-heading No. 2306.40 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Of rape or colza seeds: |
|
|
| |
2306.41 |
|
Of low erucic acid rape or colza seeds |
35% |
|
| |
2306.49 |
|
Other |
35% |
; |
| (ii) |
in heading No. 23.08, for sub-heading Nos. 2308.10 and 2308.90 and the entries relating thereto, the following heading, sub-heading and entries shall be substituted, namely: |
| |
23.08 |
2308.00 |
|
VEGETABLE MATERIALS AND VEGETABLE WASTE, VEGETABLE RESIDUES AND BY-PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING, NOT ELSEWHERE SPECIFIED OR INCLUDED |
35% |
; |
| (14) |
in Chapter 26, |
| (i) |
in heading No. 26.20, |
| |
(a) |
for sub-heading No. 2620.20 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Containing mainly lead: |
|
|
| |
2620.21 |
|
Leaded gasoline sludges and leaded anti-knock compound sludges |
5% |
|
| |
2620.29 |
|
Other |
5% |
; |
| |
(b) |
after sub-heading No. 2620.40 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
2620.60 |
|
Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds |
5% |
; |
| |
(c) |
for sub-heading No. 2620.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Other: |
|
|
| |
2620.91 |
|
Containing antimony, beryllium, cadmium, chromium or their mixtures |
5% |
|
| |
2620.99 |
|
Other |
5% |
; |
| |
(d) |
for heading No. 26.21 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
26.21 |
|
OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP); ASH AND RESIDUES FROM THE INCINERATION OF MUNICIPAL WASTE |
|
|
| |
2621.10 |
|
Ash and residues from the incineration of municipal waste |
5% |
|
| |
2621.90 |
|
Other |
5% |
; |
| (15) |
in Chapter 27, for heading No. 27.10, and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
27.10 |
|
PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS |
|
|
| |
|
|
Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils: |
|
|
| |
2710.11 |
|
Light oils and preparations |
35% |
|
| |
2710.19 |
|
Other |
35% |
|
| |
|
|
Waste oils: |
|
|
| |
2710.91 |
|
Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
35% |
|
| |
2710.99 |
|
Other |
35% |
; |
| (16) |
in Chapter 28, |
| (i) |
in heading No. 28.05, in the portion occurring immediately after heading No. 28.05, in column (3), for the words -Alkali metals: , sub-heading Nos. 2805.11 and 2805.19 and the entries relating thereto and the words -Alkaline-earth metals: and sub-heading Nos. 2805.21 and 2805.22 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Alkali or alkaline-earth metals: |
|
|
| |
2805.11 |
|
Sodium |
35% |
|
| |
2805.12 |
|
Calcium |
35% |
|
| |
2805.19 |
|
Other |
35% |
; |
| (ii) |
in heading No. 28.16, for sub-heading Nos. 2816.20 and 2816.30 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
2816.40 |
|
Oxides, hydroxides and peroxides, of strontium or barium |
35% |
; |
| (17) |
in Chapter 29, |
| (i) |
in heading No. 29.05, for sub-heading No. 2905.50 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols: |
|
|
| |
2905.51 |
|
Ethchlorvynol (INN) |
35% |
|
| |
2905.59 |
|
Other |
35% |
; |
| (ii) |
in heading No. 29.21, after sub-heading No. 2921.45 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
2921.46 |
|
Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof |
35% |
; |
| (iii) |
in heading No. 29.22, |
| |
(a) |
after sub-heading No. 2922.13 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
2922.14 |
|
Dextropropoxyphene (INN) and its salts |
35% |
; |
| |
(b) |
for sub-heading No. 2922.30 and the entries relating thereto, and the words -Amino acids and their esters, other than those containing more than one kind of oxygen function; salts thereof: , occurring immediately after sub-heading No. 2922.30, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: |
|
|
| |
2922.31 |
|
Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof |
35% |
|
| |
2922.39 |
|
Other |
35% |
|
| |
|
|
Amino acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: ; |
|
|
| |
(c) |
after sub-heading No. 2922.43 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
2922.44 |
|
Tilidine (INN) and its salts |
35% |
; |
| (iv) |
in heading No. 29.24, |
| |
(a) |
for sub-heading No. 2924.10 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: |
|
|
| |
2924.11 |
|
Meprobamate (INN) |
35% |
|
| |
2924.19 |
|
Other |
35% |
; |
| |
(b) |
for sub-heading No. 2924.22 and the entries relating thereto, the following sub-headings and entries shall be inserted, namely: |
| |
2924.23 |
|
2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts |
35% |
|
| |
2924.24 |
|
Ethinamate (INN) |
35% |
; |
| (v) |
in heading No. 29.25, after sub-heading No. 2925.11 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
2925.12 |
|
Glutethimide (INN) |
35% |
; |
| (vi) |
in heading No. 29.26, after sub-heading No. 2926.20 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
2926.30 |
|
Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-Dimethylamino-4, 4-Diphenylbutane) |
35% |
; |
| (vii) |
in heading No. 29.32, after sub-heading No. 2932.94 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
2932.95 |
|
Tetrahydrocannabinols (all isomers) |
35% |
; |
| (viii) |
in heading No. 29.33, |
| |
(a) |
after sub-heading No. 2933.32 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
2933.33 |
|
Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), keto bemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof |
35% |
; |
| |
(b) |
for sub-heading No. 2933.40 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: |
|
|
| |
2933.41 |
|
Levorphanol (INN) and its salts |
35% |
|
| |
2933.49 |
|
Other |
35% |
; |
| |
(c) |
for sub-heading No. 2933.51 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
2933.52 |
|
Malonylurea (barbituric acid) and its salts |
35% |
|
| |
2933.53 |
|
Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital (INN), cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN), and vinylbital (INN); salts thereof |
35% |
|
| |
2933.54 |
|
Other derivatives of malonylurea (barbituric acid); salts thereof |
35% |
|
| |
2933.55 |
|
Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof |
35% |
; |
| |
(d) |
after sub-heading No. 2933.71 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
2933.72 |
|
Clobazam (INN) and methyprylon) (INN) |
35% |
; |
| |
(e) |
for heading No. 2933.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Other: |
|
|
| |
2933.91 |
|
Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof |
35% |
|
| |
2933.99 |
|
Other |
35% |
; |
| (ix) |
in heading No. 29.34, for sub-heading No. 2934.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Other |
|
|
| |
2934.91 |
|
Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN); phenmetrazine (INN) and sufentanil (INN); salts thereof |
35% |
|
| |
2934.99 |
|
Other |
35% |
; |
| (x) |
for heading No. 29.37, sub-heading Nos. 2937.10, 2937.21, 2937.22, 2937.29, 2937.91, 2937.92 and 2937.99 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
29.37 |
|
HORMONES, PROSTAGLANDINS, THROMBOXANES AND LEUKOTRIENES, NATURAL OR REPRODUCED BY SYNTHESIS; DERIVATIVES AND STRUCTURAL ANALOGUES THEREOF, INCLUDING CHAIN MODIFIED POLYPEPTIDES, USED PRIMARILY AS HORMONES |
|
|
| |
|
|
Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: |
|
|
| |
2937.11 |
|
Somatotropin, its derivatives and structural analogues |
35% |
25% |
| |
2937.12 |
|
Insulin and its salts |
35% |
25% |
| |
2937.19 |
|
Other |
35% |
25% |
| |
|
|
Steroidal hormones, their derivatives and structural analogues: |
|
|
| |
2937.21 |
|
Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) |
35% |
25% |
| |
2937.22 |
|
Halogenated derivatives of corticosteroidal hormones |
35% |
25% |
| |
2937.23 |
|
Oestrogens and progestogens |
35% |
25% |
| |
2937.29 |
|
Other |
35% |
25% |
| |
|
|
Catecholamine hormones, their derivatives and structural analogues: |
|
|
| |
2937.31 |
|
Epinephrine |
35% |
25% |
| |
2937.39 |
|
Other |
35% |
25% |
| |
2937.40 |
|
Amino-acid derivatives |
35% |
25% |
| |
2937.50 |
|
Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues |
35% |
25% |
| |
2937.90 |
|
Other |
35% |
25% ; |
| (xi) |
in heading No. 29.39, |
| |
(a) |
for sub-heading No. 2939.10 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Alkaloids of opium and their derivatives; salts thereof: |
|
|
| |
2939.11 |
|
Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN), and thebaine; salts thereof |
35% |
|
| |
2939.19 |
|
Other |
35% |
; |
| |
(b) |
after sub-heading No. 2939.42 and the entries relating thereto, the following sub-heading and entry shall be inserted, namely: |
| |
2939.43 |
|
Cathine (INN) and its salts |
35% |
25% ; |
| |
(c) |
for sub-heading No. 2939.50 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof: |
|
|
| |
2939.51 |
|
Fenetylline (INN) and its salts |
35% |
25% |
| |
2939.59 |
|
Other |
35% |
25% ; |
| |
(d) |
for sub-heading No. 2939.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Other: |
|
|
| |
2939.91 |
|
Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof |
35% |
|
| |
2939.99 |
|
Other |
35% |
; |
| (18) |
in Chapter 30, in heading No. 30.06, after sub-heading No. 3006.60 and the entries relating thereto, the following sub-headings and entries shall be inserted, namely: |
| |
3006.70 |
|
Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments |
35% |
|
| |
3006.80 |
|
Waste pharmaceuticals |
35% |
; |
| (19) |
in Chapter 34, in heading No. 34.01, after sub-heading No. 3401.20 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
3401.30 |
|
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap |
35% |
; |
| (20) |
in Chapter 37, in heading No. 37.02, for sub-heading Nos. 3702.91 and 3702.92 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
3702.91 |
|
Of a width not exceeding 16 mm |
25% |
; |
| (21) |
in Chapter 38, |
| (i) |
for heading No. 38.17, sub-heading Nos. 3817.10 and 3817.20 and the entries relating thereto, the following heading, sub-heading and entries shall be substituted, namely: |
| |
38.17 |
3817.00 |
|
MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES, OTHER THAN THOSE OF HEADING 27.07 OR 29.02 |
35% |
; |
| (ii) |
after heading No. 38.24, and the entries relating thereto, the following heading, sub-headings and entries shall be inserted, namely: |
| |
38.25 |
|
RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED; MUNICIPAL WASTE; SEWAGE SLUDGE; OTHER WASTES SPECIFIED IN NOTE 6 TO THIS CHAPTER |
|
|
| |
3825.10 |
|
Municipal waste |
35% |
|
| |
3825.20 |
|
Sewage sludge |
35% |
|
| |
3825.30 |
|
Clinic waste |
35% |
|
| |
|
|
Waste organic solvents: |
|
|
| |
3825.41 |
|
Halogenated |
35% |
|
| |
3825.49 |
|
Other |
35% |
|
| |
3825.50 |
|
Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids |
35% |
|
| |
|
|
Other wastes from chemical or allied industries: |
|
|
| |
3825.61 |
|
Mainly containing organic constituents |
35% |
|
| |
3825.69 |
|
Other |
35% |
|
| |
3825.90 |
|
Other |
35% |
; |
| (22) |
in Chapter 39, in heading No. 39.20, for sub-heading Nos. 3920.41 and 3920.42 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
3920.43 |
|
Containing by weight not less than 6% of plasticisers |
35% |
|
| |
3920.49 |
|
Other |
35% |
; |
| (23) |
in Chapter 40, |
| (i) |
for heading No. 40.09, sub-heading Nos. 4009.10, 4009.20, 4009.30, 4009.40 and 4009.50 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
40.09 |
|
TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES) |
|
|
| |
|
|
Not reinforced or otherwise combined with other materials: |
|
|
| |
4009.11 |
|
Without fittings |
35% |
|
| |
4009.12 |
|
With fittings |
35% |
|
| |
|
|
Reinforced or otherwise combined only with metal: |
|
|
| |
4009.21 |
|
Without fittings |
35% |
|
| |
4009.22 |
|
With fittings |
35% |
|
| |
|
|
Reinforced or otherwise combined only with textile materials: |
|
|
| |
4009.31 |
|
Without fittings |
35% |
|
| |
4009.32 |
|
With fittings |
35% |
|
| |
|
|
Reinforced or otherwise combined with other materials: |
|
|
| |
4009.41 |
|
Without fittings |
35% |
|
| |
4009.42 |
|
With fittings |
35% |
; |
| (ii) |
in heading No. 40.10, for sub-heading Nos. 4010.21, 4010.22, 4010.23, 4010.24 and 4010.29 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
4010.31 |
|
Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm |
35% |
|
| |
4010.32 |
|
Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm |
35% |
|
| |
4010.33 |
|
Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm |
35% |
|
| |
4010.34 |
|
Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm |
35% |
|
| |
4010.35 |
|
Endless synchronous belts of an outside circumference exceeding 60 cm but not exceeding 150 cm |
35% |
|
| |
4010.36 |
|
Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm |
35% |
|
| |
4010.39 |
|
Other |
35% |
; |
| (iii) |
in heading No. 40.11, after sub-heading No. 4011.50 and the entries relating thereto, for the word -Other: in column (3) and sub-heading Nos. 4011.91 and 4011.99 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Other, having a herring-bone or similar tread: |
|
|
| |
4011.61 |
|
Of a kind used on agricultural or forestry vehicles and machines |
35% |
|
| |
4011.62 |
|
Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm |
35% |
|
| |
4011.63 |
|
Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm |
35% |
|
| |
4011.69 |
|
Other |
35% |
|
| |
|
|
Other: |
|
|
| |
4011.92 |
|
Of a kind used on agricultural or forestry vehicles and machines |
35% |
|
| |
4011.93 |
|
Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm |
35% |
|
| |
4011.94 |
|
Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm |
35% |
|
| |
4011.99 |
|
Other |
35% |
; |
| (iv) |
for heading No. 40.12, sub-heading Nos. 4012.10, 4012.20 and 4012.90 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
40.12 |
|
RETREADED OR USED PNEUMATIC TYRES OF RUBBER; SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER |
|
|
| |
|
|
Retreaded tyres: |
|
|
| |
4012.11 |
|
Of a kind used on motor cars (including station wagons and racing cars) |
35% |
|
| |
4012.12 |
|
Of a kind used on buses or lorries |
35% |
|
| |
4012.13 |
|
Of a kind used on aircraft |
35% |
|
| |
4012.19 |
|
Other |
35% |
|
| |
4012.20 |
|
Used pneumatic tyres |
35% |
|
| |
4012.90 |
|
Other |
35% |
; |
| (24) |
in Chapter 41, |
| (i) |
for heading No. 41.01, sub-heading Nos. 4101.10, 4101.21, 4101.22, 4101.29, 4101.30 and 4101.40 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
41.01 |
|
RAW HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS (FRESH OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT |
|
|
| |
4101.20 |
|
Whole hides and skins, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved |
Free |
|
| |
4101.50 |
|
Whole hides and skins, of a weight exceeding 16 kg |
Free |
|
| |
4101.90 |
|
Other, including butts, bends and bellies |
Free |
; |
| (ii) |
after sub-heading No. 4103.20 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely: |
| |
4103.30 |
|
Of swine |
Free |
; |
| (iii) |
for heading Nos. 41.04, 41.05, 41.06, 41.07, 41.08, 41.09, 41.10 and 41.11, sub-heading Nos. 4104.10, 4104.21, 4104.22, 4104.29, 4104.31, 4104.39, 4105.11, 4105.12, 4105.19, 4105.20, 4106.11, 4106.12, 4106.19, 4106.20, 4107.10, 4107.21, 4107.29, 4107.90, 4108.00, 4109.00, 4110.00 and 4111.00 and the entries relating thereto, the following headings, sub-headings and entries shall be substituted, namely: |
| |
41.04 |
|
TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED |
|
|
| |
|
|
In the wet state (including wet-blue): |
|
|
| |
4104.11 |
|
Full grains, unsplit; grain splits |
25% |
|
| |
4104.19 |
|
Other |
25% |
|
| |
|
|
In the dry state (crust): |
|
|
| |
4104.41 |
|
Full grains, unsplit; gain splits |
25% |
|
| |
4104.49 |
|
Other |
25% |
|
| |
41.05 |
|
TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED |
|
|
| |
4105.10 |
|
In the wet state (including wet-blue) |
25% |
|
| |
4105.30 |
|
In the dry state (crust) |
25% |
|
| |
41.06 |
|
TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED |
|
|
| |
|
|
Of goats or kids: |
|
|
| |
4106.21 |
|
In the wet state (including wet-blue) |
25% |
|
| |
4106.22 |
|
In the dry state (crust) |
25% |
|
| |
|
|
Of swine: |
|
|
| |
4106.31 |
|
In the wet state (including wet-blue) |
25% |
|
| |
4106.32 |
|
In the dry state (crust) |
25% |
|
| |
4106.40 |
|
Of reptiles |
25% |
|
| |
|
|
Other: |
|
|
| |
4106.91 |
|
In the wet state (including wet-blue) |
25% |
|
| |
4106.92 |
|
In the dry state (crust) |
25% |
|
| |
41.07 |
|
LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 41.14 |
|
|
| |
|
|
Whole hides and skins: |
|
|
| |
4107.11 |
|
Full grains, unsplit |
25% |
|
| |
4107.12 |
|
Grain splits |
25% |
|
| |
4107.19 |
|
Other |
25% |
|
| |
|
|
Other, including sides: |
|
|
| |
4107.91 |
|
Full grains, unsplit |
25% |
|
| |
4107.92 |
|
Grain splits |
25% |
|
| |
4107.99 |
|
Other |
25% |
|
| |
41.12 |
4112.00 |
|
LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 41.14 |
25% |
|
| |
41.13 |
|
LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 41.14 |
|
|
| |
4113.10 |
|
Of goats or kids |
25% |
|
| |
4113.20 |
|
Of swine |
25% |
|
| |
4113.30 |
|
Of reptiles |
25% |
|
| |
4113.90 |
|
Other |
25% |
|
| |
41.14 |
|
CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER; PATENT LEATHER AND PATENT LAMINATED LEATHER; METALLISED LEATHER |
|
|
| |
4114.10 |
|
Chamois (including combination chamois) leather |
25% |
|
| |
4114.20 |
|
Patent leather and patent laminated leather; metallised leather |
25% |
|
| |
41.15 |
|
COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS; PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLE FOR THE MANUFACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER AND FLOUR |
|
|
| |
4115.10 |
|
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls |
25% |
|
| |
4115.20 |
|
Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour |
25% |
; |
| (25) |
in Chapter 44, for heading No. 44.10, sub-heading Nos. 4410.11, 4410.19 and 4410.90 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
44.10 |
|
PARTICLE BOARD AND SIMILAR BOARD (FOR EXAMPLE, ORIENTED STRAND BOARD AND WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES |
|
|
| |
|
|
Oriented strand board and waferboard, of wood: |
|
|
| |
4410.21 |
|
Unworked or not further worked than sanded |
35% |
|
| |
4410.29 |
|
Other |
35% |
|
| |
|
|
Other, of wood: |
|
|
| |
4410.31 |
|
Unworked or not further worked than sanded |
35% |
|
| |
4410.32 |
|
Surface-covered with melamine-impregnated paper |
35% |
|
| |
4410.33 |
|
Surface-covered with decorative laminates of plastics |
35% |
|
| |
4410.39 |
|
Other |
35% |
|
| |
4410.90 |
|
Other |
35% |
; |
| (26) |
in Chapter 47, for heading No. 47.05, sub-heading No. 4705.00 and the entries relating thereto, the following heading, sub-heading and entries shall be substituted, namely: |
| |
47.05 |
4705.00 |
|
WOOD PULP OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PULPING PROCESSES |
5% |
; |
| (27) |
in Chapter 48, |
| (i) |
in heading No. 48.02 after sub-heading No. 4802.40 and the entries relating thereto, for the words -Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: in column (3) and sub-heading Nos. 4802.51, 4802.52, 4802.53 and 4802.60 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: |
|
|
| |
4802.54 |
|
Weighing less than 40 g/m2 |
35% |
|
| |
4802.55 |
|
Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls |
35% |
|
| |
4802.56 |
|
Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state |
35% |
|
| |
4802.57 |
|
Other, weighing 40 g/m2 or more but not more than 150 g/m2 |
35% |
|
| |
4802.58 |
|
Weighing more than 150 g/m2 |
35% |
|
| |
|
|
Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: |
|
|
| |
4802.61 |
|
In rolls |
35% |
|
| |
4802.62 |
|
In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state |
35% |
|
| |
4802.69 |
|
Other |
35% |
; |
| (ii) |
in heading No. 48.05, for sub-heading Nos. 4805.10, 4805.21, 4805.22, 4805.23, 4805.29, 4805.30, 4805.40, 4805.50, 4805.60, 4805.70 and 4805.80 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Fluting paper: |
|
|
| |
4805.11 |
|
Semi-chemical fluting paper |
35% |
|
| |
4805.12 |
|
Straw fluting paper |
35% |
|
| |
4805.19 |
|
Other |
35% |
|
| |
|
|
Testliner (recycled liner board): |
|
|
| |
4805.24 |
|
Weighing 150 g/m2 or less |
35% |
|
| |
4805.25 |
|
Weighing more than 150 g/m2 |
35% |
|
| |
4805.30 |
|
Sulphite wrapping paper |
35% |
|
| |
4805.40 |
|
Filter paper and paperboard |
35% |
|
| |
4805.50 |
|
Felt paper and paperboard |
35% |
|
| |
|
|
Other: |
|
|
| |
4805.91 |
|
Weighing 150 g/m2 or less |
35% |
|
| |
4805.92 |
|
Weighing more than 150 g/m2 but less than 225 g/m2 |
35% |
|
| |
4805.93 |
|
Weighing 225 g/m2 or more |
35% |
; |
| (iii) |
for heading No. 48.07, sub-heading Nos. 4807.10 and 4807.90 and the entries relating thereto, the following heading, sub-heading and entries shall be substituted, namely: |
| |
48.07 |
4807.00 |
|
COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE-COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS |
35% |
; |
| (iv) |
in heading No. 48.10, |
| |
(a) |
for heading No. 48.10, sub-heading Nos. 4810.11, 4810.12 and 4810.21 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
48.10 |
|
PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE |
|
|
| |
|
|
Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: |
|
|
| |
4810.13 |
|
In rolls |
35% |
|
| |
4810.14 |
|
In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state |
35% |
|
| |
4810.19 |
|
Other |
35% |
|
| |
|
|
Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: |
|
|
| |
4810.22 |
|
Light-weight coated paper |
35% |
; |
| |
(b) |
for sub-heading No. 4810.91 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
4810.92 |
|
Multi-ply |
35% |
; |
| (v) |
in heading No. 48.11, |
| |
(a) |
for sub-heading Nos. 4811.21 and 4811.29 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
4811.41 |
|
Self-adhesive |
35% |
|
| |
4811.49 |
|
Other |
35% |
; |
| |
(b) |
for sub-heading Nos. 4811.31, 4811.39 and 4811.40 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
4811.51 |
|
Bleached, weighing more than 150g/m2 |
35% |
|
| |
4811.59 |
|
Other |
35% |
|
| |
4811.60 |
|
Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine oil or glycerol |
35% |
; |
| (vi) |
in heading No. 48.23, for sub-heading No. 4823.11 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
4823.12 |
|
Self-adhesive |
35% |
; |
| (28) |
in Chapter 51, |
| (i) |
in heading No. 51.02, for sub-heading No. 5102.10 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Fine animal hair: |
|
|
| |
5102.11 |
|
Of Kashmir (cashmere) goats |
15% |
|
| |
5102.19 |
|
Other |
15% |
; |
| (ii) |
in heading No. 51.05, for sub-heading No. 5105.30 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Fine animal hair, carded or combed: |
|
|
| |
5105.31 |
|
Of Kashmir (cashmere) goats |
20% |
|
| |
5105.39 |
|
Other |
20% |
; |
| (29) |
in Chapter 53, in heading No. 53.05, after sub-heading No. 5305.29 and the entries relating thereto, for the word -Other: in column (3) and sub-heading Nos. 5305.91 and 5305.99 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
5305.90 |
|
Other |
35% |
; |
| (30) |
in Chapter 59, in heading No. 59.04, after sub-heading No. 5904.10 and the entries relating thereto, for the word -Other: in column (3) and sub-heading Nos. 5904.91 and 5904.92 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
5904.90 |
|
Other |
35% |
; |
| (31) |
in Chapter 60, for heading No. 60.02, sub-heading Nos. 6002.10, 6002.20, 6002.30, 6002.41, 6002.42, 6002.43, 6002.49, 6002.91, 6002.92, 6002.93 and 6002.99 and the entries relating thereto, the following headings, sub-headings and entries shall be substituted, namely: |
| |
60.02 |
|
KNITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING 30 CM, CONTAINING BY WEIGHT 5% OR MORE OF ELASTOMERIC YARN OR RUBBER THREAD, OTHER THAN THOSE OF HEADING 60.01 |
|
|
| |
6002.40 |
|
Containing by weight 5% or more of elastomeric yarn but not containing rubber thread |
35% |
|
| |
6002.90 |
|
Other |
35% |
|
| |
60.03 |
|
KNITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING 30 CM, OTHER THAN THOSE OF HEADING 60.01 OR 60.02 |
|
|
| |
6003.10 |
|
Of wool or fine animal hair |
35% |
|
| |
6003.20 |
|
Of cotton |
35% |
|
| |
6003.30 |
|
Of synthetic fibres |
35% |
|
| |
6003.40 |
|
Of artificial fibres |
35% |
|
| |
6003.90 |
|
Other |
35% |
|
| |
60.04 |
|
KNITTED OR CROCHETED FABRICS OF A WIDTH EXCEEDING 30 CM, CONTAINING BY WEIGHT 5% OR MORE OF ELASTOMERIC YARN OR RUBBER THREAD, OTHER THAN THOSE OF HEADING 60.01 |
|
|
| |
6004.10 |
|
Containing by weight 5% or more of elastomeric yarn but not containing rubber thread |
35% |
|
| |
6004.90 |
|
Other |
35% |
|
| |
60.05 |
|
WARP KNIT FABRICS (INCLUDING THOSE MADE ON GALLOON KNITTING MACHINES), OTHER THAN THOSE OF HEADINGS 60.01 TO 60.04 |
|
|
| |
6005.10 |
|
Of wool or fine animal hair |
35% |
|
| |
|
|
Of cotton: |
|
|
| |
6005.21 |
|
Unbleached or bleached |
30% |
|
| |
6005.22 |
|
Dyed |
30% |
|
| |
6005.23 |
|
Of yarns of different colours |
30% |
|
| |
6005.24 |
|
Printed |
30% |
|
| |
|
|
Of synthetic fibres: |
|
|
| |
6005.31 |
|
Unbleached or bleached |
30% |
|
| |
6005.32 |
|
Dyed |
30% |
|
| |
6005.33 |
|
Of yarns of different colours |
30% |
|
| |
6005.34 |
|
Printed |
30% |
|
| |
|
|
Of artificial fibres: |
|
|
| |
6005.41 |
|
Unbleached or bleached |
30% |
|
| |
6005.42 |
|
Dyed |
30% |
|
| |
6005.43 |
|
Of yarns of different colours |
30% |
|
| |
6005.44 |
|
Printed |
30% |
|
| |
6005.90 |
|
Other |
35% |
|
| |
60.06 |
|
OTHER KNITTED OR CROCHETED FABRICS |
|
|
| |
6006.10 |
|
Of wool or fine animal hair |
35% |
|
| |
|
|
Of cotton: |
|
|
| |
6006.21 |
|
Unbleached or bleached |
35% |
|
| |
6006.22 |
|
Dyed |
35% |
|
| |
6006.23 |
|
Of yarns of different colours |
35% |
|
| |
6006.24 |
|
Printed |
35% |
|
| |
|
|
Of synthetic fibres: |
|
|
| |
6006.31 |
|
Unbleached or bleached |
35% |
|
| |
6006.32 |
|
Dyed |
35% |
|
| |
6006.33 |
|
Of yarns of different colours |
35% |
|
| |
6006.34 |
|
Printed |
35% |
|
| |
|
|
Of artificial fibres: |
|
|
| |
6006.41 |
|
Unbleached or bleached |
35% |
|
| |
6006.42 |
|
Dyed |
35% |
|
| |
6006.43 |
|
Of yarns of different colours |
35% |
|
| |
6006.44 |
|
Printed |
35% |
|
| |
6006.90 |
|
Other |
35% |
; |
| (32) |
in Chapter 61, in heading No. 61.10, for sub-heading No. 6110.10 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Of wool or fine animal hair: |
|
|
| |
6110.11 |
|
Of wool |
35% or Rs 275 per piece, which-ever is higher |
|
| |
6110.12 |
|
Of Kashmir (cashmere) goats |
35% or Rs 275 per piece, which-ever is higher |
|
| |
6110.19 |
|
Other |
35% or Rs 275 per piece, which-ever is higher |
; |
| (33) |
in Chapter 70, in heading No. 70.10, after sub-heading No. 7010.20 and the entries relating thereto, for the words -Other, of a capacity: in column (3) and sub-heading Nos. 7010.91, 7010.92, 7010.93 and 7010.94 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
7010.90 |
|
Other |
35% |
; |
| (34) |
in Chapter 71, in heading No. 71.12, for sub-heading Nos. 7112.10, 7112.20 and 7112.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
7112.30 |
|
Ash containing precious metal or precious metal compounds |
35% |
|
| |
|
|
Other: |
|
|
| |
7112.91 |
|
Of gold, including metal clad with gold but excluding sweepings containing other precious metals |
35% |
|
| |
7112.92 |
|
Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals |
35% |
|
| |
7112.99 |
|
Other |
35% |
; |
| (35) |
in Chapter 74, in heading No. 74.15, for sub-heading Nos. 7415.31 and 7415.32 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
7415.33 |
|
Screws; bolts and nuts |
35% |
; |
| (36) |
in Chapter 81, |
| (i) |
in heading No. 81.01, for sub-heading Nos. 8101.91, 8101.92 and 8101.93 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
8101.94 |
|
Unwrought tungsten, including bars and rods obtained simply by sintering |
35% |
|
| |
8101.95 |
|
Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil |
35% |
|
| |
8101.96 |
|
Wire |
35% |
|
| |
8101.97 |
|
Waste and scrap |
35% |
; |
| (ii) |
in heading No. 81.02, for sub-heading Nos. 8102.91, 8102.92 and 8102.93 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
8102.94 |
|
Unwrought molybdenum, including bars and rods obtained simply by sintering |
35% |
|
| |
8102.95 |
|
Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil |
35% |
|
| |
8102.96 |
|
Wire |
35% |
|
| |
8102.97 |
|
Waste and scrap |
35% |
; |
| (iii) |
in heading No. 81.03, for sub-heading No. 8103.10 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
8103.20 |
|
Unwrought tantalum, including bars and rods obtained simply by sintering; powders |
35% |
|
| |
8103.30 |
|
Waste and scrap |
35% |
; |
| (iv) |
in heading No. 81.05, for sub-heading No. 8105.10 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
8105.20 |
|
Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders |
35% |
|
| |
8105.30 |
|
Waste and scrap |
35% |
; |
| (v) |
in heading No. 81.07, for sub-heading No. 8107.10 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
8107.20 |
|
Unwrought cadmium; powders |
35% |
|
| |
8107.30 |
|
Waste and scrap |
35% |
; |
| (vi) |
in heading No. 81.08, for sub-heading No. 8108.10 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
8108.20 |
|
Unwrought titanium; powders |
35% |
|
| |
8108.30 |
|
Waste and scrap |
35% |
; |
| (vii) |
in heading No. 81.09, for sub-heading No. 8109.10 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
8109.20 |
|
Unwrought zirconium; powders |
35% |
|
| |
8109.30 |
|
Waste and scrap |
35% |
; |
| (viii) |
for heading No. 81.10, sub-heading No. 8110.00 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
81.10 |
|
ANTIMONY AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP |
|
|
| |
8110.10 |
|
Unwrought antimony; powders |
35% |
|
| |
8110.20 |
|
Waste and scrap |
35% |
|
| |
8110.90 |
|
Other |
35% |
; |
| (ix) |
in heading No. 81.12, |
| |
(a) |
for sub-heading Nos. 8112.11, 8112.19 and 8112.20 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
8112.12 |
|
Unwrought; powders |
35% |
|
| |
8112.13 |
|
Waste and scrap |
35% |
|
| |
8112.19 |
|
Other |
35% |
|
| |
|
|
Chromium: |
|
|
| |
8112.21 |
|
Unwrought; powders |
35% |
|
| |
8112.22 |
|
Waste and scrap |
35% |
|
| |
8112.29 |
|
Other |
35% |
; |
| |
(b) |
after sub-heading No. 8112.40 and the entries relating thereto, for the word -Other: in column (3), and sub-heading Nos. 8112.91 and 8112.99 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Thallium: |
|
|
| |
8112.51 |
|
Unwrought; powders |
35% |
|
| |
8112.52 |
|
Waste and scrap |
35% |
|
| |
8112.59 |
|
Other |
35% |
|
| |
|
|
Other: |
|
|
| |
8112.92 |
|
Unwrought; waste and scrap; powders |
35% |
|
| |
8112.99 |
|
Other |
35% |
; |
| (37) |
in Chapter 84, in heading No. 84.67, after sub-heading No. 8467.19 and the entries relating thereto, the following sub-headings and entries shall be inserted, namely: |
| |
|
|
With self-contained electric motor: |
|
|
| |
8467.21 |
|
Drills of all kinds |
25% |
|
| |
8467.22 |
|
Saws |
25% |
|
| |
8467.29 |
|
Other |
25% |
; |
| (38) |
in Chapter 85, in heading No. 85.42, in the portion occurring immediately after heading No. 85.42, in column (3), for the words -Monolithic digital integrated circuits: and sub-heading Nos. 8542.12, 8542.13, 8542.14, 8542.19, 8542.30, 8542.40 and 8542.50 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
8542.10 |
|
Cards incorporating an electronic integrated circuit ( smart cards) |
Free |
|
| |
|
|
Monolithic integrated circuits: |
|
|
| |
8542.21 |
|
Digital |
Free |
|
| |
8542.29 |
|
Other |
Free |
|
| |
8542.60 |
|
Hybrid integrated circuits |
Free |
|
| |
8542.70 |
|
Electronic microassemblies |
Free |
; |
| (39) |
in Chapter 88, in heading No. 88.05, for sub-heading No. 8805.20 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Ground flying trainers and parts thereof: |
|
|
| |
8805.21 |
|
Air combat simulators and parts thereof |
35% |
|
| |
8805.29 |
|
Other |
35% |
; |
| (40) |
in Chapter 89, in heading No. 89.06, for sub-heading No. 8906.00 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
89.06 |
|
OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS |
|
|
| |
8906.10 |
|
Warships |
25% |
|
| |
8906.90 |
|
Other |
25% |
; |
| (41) |
in Chapter 90, |
| (i) |
in heading No. 90.09, for sub-heading No. 9009.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Parts and accessories: |
|
|
| |
9009.91 |
|
Automatic document feeders |
25% |
|
| |
9009.92 |
|
Paper feeders |
25% |
|
| |
9009.93 |
|
Sorters |
25% |
|
| |
9009.99 |
|
Other |
25% |
; |
| (ii) |
in heading No. 90.21, |
| |
(a) |
in the portion occurring immediately after heading No. 90.21, in column (3), for the words -Artificial joints and other orthopaedic or fracture appliances: and sub-heading Nos. 9021.11 and 9021.19 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
9021.10 |
|
Orthopaedic or fracture appliances |
25% |
; |
| |
(b) |
for sub-heading No. 9021.30 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
|
|
Other artificial parts of the body: |
|
|
| |
9021.31 |
|
Artificial joints |
25% |
|
| |
9021.39 |
|
Other |
25% |
; |
| (42) |
in Chapter 91, |
| (i) |
in heading No. 91.08, after sub-heading No. 9108.20 and the entries relating thereto, for the word -Other: in column (3) and sub-heading Nos. 9108.91 and 9108.99 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
9108.90 |
|
Other |
25% |
; |
| (ii) |
in heading No. 91.12, for sub-heading Nos. 9112.10 and 9112.80 and the entries relating thereto, the following sub-heading and entries shall be substituted, namely: |
| |
9112.20 |
|
Cases |
35% |
; |
| (43) |
in Chapter 93, |
| (i) |
for heading No. 93.01 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
93.01 |
|
MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING 93.07 |
|
|
| |
|
|
Artillery weapons (for example, guns, howitzers and mortars): |
|
|
| |
9301.11 |
|
Self-propelled |
35% |
|
| |
9301.19 |
|
Other |
35% |
|
| |
9301.20 |
|
Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors |
35% |
|
| |
9301.90 |
|
Other |
35% |
; |
| (ii) |
in heading No. 93.05, for sub-heading No. 9305.90 and the entries relating thereto, the following sub-headings and entries shall be substituted, namely: |
| |
|
|
Other: |
|
|
| |
9305.91 |
|
Of military weapons of heading 93.01 |
35% |
|
| |
9305.99 |
|
Other |
35% |
; |
| (44) |
in Chapter 95, for heading No. 95.08 and the entries relating thereto, the following heading, sub-headings and entries shall be substituted, namely: |
| |
95.08 |
|
ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND OTHER FAIRGROUND AMUSEMENTS; TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES; TRAVELLING THEATRES |
|
|
| |
9508.10 |
|
Travelling circuses and travelling menageries |
35% |
|
| |
9508.90 |
|
Other |
35% |
. |
FOURTH SCHEDULE
[See Section 134(a)]
Part I
In the First Schedule to the Central Excise Tariff Act,
(1) in Chapter 21, for NOTE 3, the following NOTE shall be substituted, namely:
3. In this Chapter, Pan masala means any preparation containing betel-nuts and any one or more of the following ingredients, namely:
(i) lime; and
(ii) kattha (catechu),
but not tobacco, whether or not containing any other ingredients, such as cardamon, copra and menthol. ;
(2) in Chapter 24, after NOTE 5, the following NOTE shall be inserted, namely:
6. In this Chapter, Pan masala containing tobacco , commonly known as gutkha or by any other name, means any preparation containing betel-nuts and tobacco and any one or more of the following ingredients, namely:
(i) lime; and
(ii) kattha (catechu),
whether or not containing any other ingredients, such as cardamom, copra and menthol. ;
(3) in Chapter 27,
(i) after NOTE 9, the following NOTE shall be inserted, namely:
10. In relation to natural gas falling under heading No. 21.11, the process of compression of natural gas (even if it does not involve liquefaction), for the purpose of marketing it as Compressed Natural Gas (CNG), for use as a fuel or for any other purpose, shall amount to manufacture . ;
(ii) in sub-heading No. 2711.21, for the entry in column (4), the entry 16% shall be substituted;
(4) in Chapter 34, in sub-heading No. 3406.10, for the entry in column (4), the entry 16% shall be substituted;
(5) in Chapter 48, in sub-heading No. 4819.12, for the entry in column (4), the entry 16% shall be substituted;
(6) in Chapter 52, after NOTE 3, the following NOTE shall be inserted, namely:
4. For the purposes of this Chapter, denim means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. ;
(7) in Chapter 62,
(i) after NOTE 2, the following NOTES shall be inserted, namely:
3. In relation to a product of this Chapter, brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented word or any writing which is used in relation to a product, for the purposes of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
4. In relation to a product of this Chapter, affixing a brand name on the product, labelling or relabelling of its 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 . ;
(ii) in sub-heading Nos. 6201.00 and 6202.00, for the entry in column (4) occurring against each of them, the entry 16% shall be substituted;
(8) in Chapter 64, in sub-heading No. 6401.12, for the entry in column (4), the entry 16% shall be substituted;
(9) in Chapter 71, in sub-heading No. 7101.50, for the entry in column (4), the entry 16% shall be substituted;
(10) in Chapter 85, in sub-heading No. 8539.10, for the entry in column (4), the entry 16% shall be substituted;
(11) in Chapter 87,
(i) for NOTE 3, the following NOTE shall be substituted, namely:
3. For the purposes of this Chapter, building a body or fabrication or mounting or fitting of structures or equipment on the chassis falling under heading No. 87.06 shall amount to manufacture of a motor vehicle. ;
(ii) in heading No. 87.07, in sub-heading No. 8707.00, for the entry in column (3), the following shall be substituted, namely:
BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADING NOS. 87.01 TO 87.05 ;
(12) in Chapter 90, in sub-heading No. 9004.90, for the entry in column (4), the entry 16% shall be substituted;
(13) in Chapter 96, in sub-heading No. 9603.00, for the entry in column (4), the entry 16% shall be substituted;
Part II
| Heading No. |
Sub-heading No. |
Description of goods |
Rate of duty |
| (1) |
(2) |
(3) |
(4) |
| In the First Schedule to the Central Excise Tariff Act, |
| (1) |
in Chapter 24, for sub-heading No. 2404.40 and the entries relating thereto, the following shall be substituted, namely: |
| |
|
|
Chewing tobacco and preparations containing chewing tobacco; pan masala containing tobacco: |
|
| |
2404.41 |
|
Chewing tobacco and preparations containing chewing tobacco |
16% |
| |
2404.49 |
|
Pan masala containing tobacco |
16% ; |
| (2) |
in Chapter 52, |
| (i) |
for sub-heading Nos. 5207.10, 5207.21, 5207.22, 5207.23 and 5207.29 and the entries relating thereto, the following shall be substituted, namely: |
| |
5207.10 |
|
Denim fabrics, whether or not processed |
16% |
| |
5207.20 |
|
Other fabrics, not subjected to any process |
16% |
| |
|
|
Other fabrics subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, organdie processing or any other process or any one or more of these processes: |
|
| |
5207.31 |
|
Bleached woven fabrics |
16% |
| |
5207.32 |
|
Dyed woven fabrics |
16% |
| |
5207.33 |
|
Printed woven fabrics |
16% |
| |
5207.39 |
|
Other woven fabrics |
16% ; |
| (ii) |
for sub-heading Nos. 5208.10, 5208.21, 5208.22, 5208.23 and 5208.29 and the entries relating thereto, the following shall be substituted, namely: |
| |
5208.10 |
|
Denim fabrics, whether or not processed |
16% |
| |
5208.20 |
|
Other fabrics, not subjected to any process |
16% |
| |
|
|
Other fabrics subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, organdie processing or any other process or any one or more of these processes: |
|
| |
5208.31 |
|
Bleached woven fabrics |
16% |
| |
5208.32 |
|
Dyed woven fabrics |
16% |
| |
5208.33 |
|
Printed woven fabrics |
16% |
| |
5208.39 |
|
Other woven fabrics |
16% . |
FIFTH SCHEDULE
[See Section 134(b)]
Part I
In the Second Schedule to the Central Excise Tariff Act, in sub-heading Nos. 2106.00, 2108.10, 2201.20, 2202.20, 2401.90, 2404.50, 2404.99, 2502.21, 2502.30, 2502.40, 2502.50, 2502.90, 4301.00, 8703.90, 8704.90, 8706.39, 8706.49, 8903.00, 8907.00, 9302.00, 9303.00, 9304.00, 9305.00, 9306.00 and 9307.00, for the entry in column (4) occurring against each of them, the entry 16% shall be substituted.
Part II
| Heading No. |
Sub-heading No. |
Description of goods |
Rate of special duty of excise |
| (1) |
(2) |
(3) |
(4) |
| In the Second Schedule to the Central Excise Tariff Act, |
| (1) |
in heading No. 24.04 for sub-heading No. 2404.40 and the entries relating thereto, the following shall be substituted, namely: |
| |
|
|
Chewing tobacco and preparations containing chewing tobacco; pan masala containing tobacco: |
|
| |
2404.41 |
|
Chewing tobacco and preparations containing chewing tobacco |
16% |
| |
2404.49 |
|
Pan masala containing tobacco |
16% ; |
| (2) |
heading No. 57.02, sub-heading No. 5702.19 and the entries relating thereto shall be omitted; |
| (3) |
heading No. 57.03, sub-heading No. 5703.90 and the entries relating thereto shall be omitted; |
| (4) |
heading No. 59.04, sub-heading Nos. 5904.10, 5904.91 and 5904.92 and the entries relating thereto shall be omitted; |
| (5) |
heading No. 59.05, sub-heading No. 5905.00 and the entries relating thereto shall be omitted; |
| (6) |
heading No. 59.07, sub-heading No. 5907.90 and the entries relating thereto shall be omitted; |
| (7) |
heading No. 69.05, sub-heading No. 6905.10 and the entries relating thereto shall be omitted; |
| (8) |
heading No. 69.06, sub-heading No. 6906.10 and the entries relating thereto shall be omitted; |
| (9) |
heading No. 87.11, sub-heading Nos. 8711.20 and 8711.90 and the entries relating thereto shall be omitted; and |
| (10) |
heading No. 94.04, sub-heading No. 9404.00 and the entries relating thereto shall be omitted. |
SIXTH SCHEDULE
(See Section 135)
Part I
In the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act,
(1) in sub-heading Nos. 2404.50 and 2404.99, for the entry in column (4) occurring against each of them, the entry 18% shall be substituted;
(2) in sub-heading Nos. 5110.10, 5110.21, 5110.22, 5110.23, 5110.29, 5111.10, 5111.21, 5111.22, 5111.23 and 5111.29, for the entry in column (4) occurring against each of them, the entry 8% shall be substituted.
Part II
| Heading No. |
Sub-heading No. |
Description of goods |
Rate of additional duty |
| (1) |
(2) |
(3) |
(4) |
| In the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, |
| (i) |
for sub-heading No. 2404.40 and the entries relating thereto, the following shall be substituted, namely: |
| |
|
|
Chewing tobacco and preparations containing chewing tobacco; pan masala containing tobacco: |
|
| |
2404.41 |
|
Chewing tobacco and preparations containing chewing tobacco |
18% |
| |
2404.49 |
|
Pan masala containing tobacco |
18% ; |
| (ii) |
for sub-heading Nos. 5207.10, 5207.21, 5207.22, 5207.23 and 5207.29 and the entries relating thereto, the following shall be substituted, namely: |
| |
5207.10 |
|
Denim fabrics, whether or not processed |
8% |
| |
5207.20 |
|
Other fabrics, not subjected to any process |
Nil |
| |
|
|
Other fabrics subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, organdie processing or any other process or any one or more of these processes: |
|
| |
5207.31 |
|
Bleached woven fabrics |
8% |
| |
5207.32 |
|
Dyed woven fabrics |
8% |
| |
5207.33 |
|
Printed woven fabrics |
8% |
| |
5207.39 |
|
Other woven fabrics |
8% ; |
| (iii) |
for sub-heading Nos. 5208.10, 5208.21, 5208.22, 5208.23 and 5208.29 and the entries relating thereto, the following shall be substituted, namely: |
| |
5208.10 |
|
Denim fabrics, whether or not processed |
8% |
| |
5208.20 |
|
Other fabrics, not subjected to any process |
Nil |
| |
|
|
Other fabrics subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, organdie processing or any other process or any one or more of these processes: |
|
| |
5208.31 |
|
Bleached woven fabrics |
8% |
| |
5208.32 |
|
Dyed woven fabrics |
8% |
| |
5208.33 |
|
Printed woven fabrics |
8% |
| |
5208.39 |
|
Other woven fabrics |
8% . |
2[SEVENTH SCHEDULE
(See Section 138)
Notes
1. In this Schedule, tariff item , heading , sub-heading and Chapter mean respectively a tariff item, heading, sub-heading and Chapter in the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944).
2. The rules for the interpretation of the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the Section and Chapter Notes and the General Explanatory Notes of the Fourth Schedule shall apply to the interpretation of this Schedule.
| Tariff Item |
Description of goods |
Unit |
Rate of duty |
| (1) |
(2) |
(3) |
(4) |
| 2402 20 10 |
|
Other than filter cigarettes, of length not exceeding 65 millimetres |
Tu |
Rs 200 per thousand |
| 2402 20 20 |
|
Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres |
Tu |
Rs 250 per thousand |
| 2402 20 30 |
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres |
Tu |
Rs 440 per thousand |
| 2402 20 40 |
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres |
Tu |
Rs 440 per thousand |
| 2402 20 50 |
|
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres |
Tu |
Rs 545 per thousand |
| 2402 20 90 |
|
Other |
Tu |
Rs 735 per thousand |
| 2402 90 10 |
|
Cigarettes of tobacco substitutes |
Tu |
Rs 600 per thousand |
| 2403 11 10 |
|
Hookah or gudaku tobacco |
kg. |
25% |
| 2403 19 10 |
|
Smoking mixtures for pipes and cigarettes |
kg. |
60% |
| 2403 19 21 |
|
Other than paper rolled biris, manufactured without the aid of machine |
Tu |
Rs 1.00 per thousand |
| 2403 19 29 |
|
Other |
Tu |
Rs 2.00 per thousand |
| 2403 19 90 |
|
Other |
kg. |
25% |
| 2403 91 00 |
|
Homogenised or reconstituted tobacco |
kg. |
25% |
| 2403 99 10 |
|
Chewing tobacco |
kg. |
25% |
| 2403 99 20 |
|
Preparations containing chewing tobacco |
kg. |
25% |
| 2403 99 30 |
|
Jarda scented tobacco |
kg. |
25% |
| 2403 99 40 |
|
Snuff |
kg. |
25% |
| 2403 99 50 |
|
Preparations containing snuff |
kg. |
25% |
| 2403 99 60 |
|
Tobacco extracts and essence |
kg. |
25% |
| 2403 99 90 |
|
Other |
kg. |
25% |
| 2709 20 00 |
|
Petroleum crude |
kg. |
Rs 50 per tonne.] |
EIGHTH SCHEDULE
[See Section 115(1)]
| Sl. No. |
Notification No. and date |
Amendment |
Date of effect of amendment |
| (1) |
(2) |
(3) |
(4) |
| 1. |
G.S.R. 465(E), dated the 3rd May, 1990 (169/90-CUSTOMS, dated the 3rd May, 1990) |
(i) |
In the said notification, after condition (ii) and before the Explanation, the following condition shall be inserted, namely: |
3rd May, 1990 |
| |
|
|
(iii) |
where the licensing authority grants an extension of the period for fulfilment of export obligation in terms of, and subject to satisfaction of such conditions as may be specified in a Public Notice of the Government of India in the Ministry of Commerce in this regard, the said period of fulfilment of export obligation may be extended, but shall in no case be extended beyond the 31st March, 2002. . |
|
| 2. |
G.S.R. 423(E), dated the 20th April, 1992 (160/92-CUSTOMS, dated the 20th April, 1992) |
(i) |
In the said notification, after condition (iii), the following condition shall be inserted, namely: |
20th April, 1992 |
| |
|
|
(iv) |
where the licensing authority grants an extension of the period for fulfilment of export obligation or regularisation of shortfall in export obligation not exceeding 5% of such export obligation, in terms of, and subject to satisfaction of such conditions as may be specified in a Public Notice of the Government of India in the Ministry of Commerce in this regard, the said period of fulfilment of export obligation may be extended, but shall in no case be extended beyond the 31st March, 2002, and the said shortfall in export obligation condoned by the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be. . |
|
| 3. |
G.S.R. 946(E), dated the 28th December, 1992 (307/92-CUSTOMS, dated the 28th December, 1992) |
(i) |
In the said notification, after condition (iv), the following condition shall be inserted, namely: |
28th December, 1992 |
| |
|
|
(v) |
where the licensing authority grants an extension of the period for fulfilment of export obligation or regularisation of shortfall in export obligation not exceeding 5% of such export obligation, in terms of, and subject to satisfaction of such conditions as may be specified in a Public Notice of the Government of India in the Ministry of Commerce in this regard, the said period of fulfilment of export obligation may be extended, but shall in no case be extended beyond the 31st March, 2002, and the said shortfall in export obligation condoned by the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be. . |
|
| 4. |
G.S.R. 417(E), dated the 14th May, 1993 (122/93-CUSTOMS, dated the 14th May, 1993) |
(i) |
In the said notification, after condition (iii) and before the Explanation, the following condition shall be inserted, namely: |
14th May, 1993 |
| |
|
|
(iv) |
where the licensing authority grants an extension of the period for fulfilment of export obligation or regularisation of shortfall in export obligation not exceeding 5% of such export obligation, in terms of, and subject to satisfaction of such conditions as may be specified in a Public Notice of the Government of India in the Ministry of Commerce in this regard, the said period of fulfilment of export obligation may be extended, but shall in no case be extended beyond the 31st March, 2002, and the said shortfall in export obligation condoned by the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be. . |
|