The Finance Act, 2006. · Indian Gazettes

REGISTERED NO . DL-(N)04/0007/2003-05

रजिस्ट्री सं० डी० एल०(एन) 04/0007/2003-05

भारत को राजपत्र The Gazette ofIndia

असाधारण

EXTRAORDINARY

भाग II- खण्ड 2

PART II Section 2

प्राधिकार से प्रकाशित

PUBLISHED BY AUTHORITY

नई दिल्ली, मंगलवार, फरवरी 28, 2006/ माघ 30, 1927

NEW DELHI, TUESDAY, FEBRUARY 28, 2006 / MAGHA 30, 1927

सं॰ 5 No. 5]

इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।

Separate paging is given to this Part in order that it may be filed as a separate compilation.

LOK SABНА

The following Bill was introduced in Lok Sabha on 28th February, 2006:-

BILL NO . 16 OF 2006

A Bill to give effect to the financial proposals of the Central Government for the financial year 2006-2007

BE it enacted by Parliament in the Fifty- seventh Year of the Republic of India as follows:-

CHAPTER I

PRELIMINARY

1. (1) This Act may be called the Finance Act, 2006.

Short title and commencement .

(2) Save as otherwise provided in this Act, sections 2 to 57 shall be deemed to have come into force on the 1st day ofApril, 2006.

CHAPTER II

RATES OF INCOME - TAX.

Income-tax .

2.( 1) Subject to the provisions of sub - sections ( 2) and (3 ) , for the assessment year commencing onthe 1st day ofApril , 2006 , income - tax shall be charged at the rates specified inPart I ofthe First Schedule and such tax as reduced by the rebate of income - tax calculated 2

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[РАКТ П--

43 of 1961 .

under Chapter VIII-A of the Income - tax Act, 1961 (hereinafter referred to as the Income- tax Act) shall be increased by a surcharge for purposes of the Union, calculated in each case in the manner provided therein.

(2) In the cases to which Paragraph Aof Part I of the First Schedule applies , where the assessee has , in the previous year, any net agricultural income exceeding five thousand rupees, in addition to total income, and the total income exceeds one lakh rupees , then, --

(a) the net agricultural income shall be taken into account, in the manner provided in clause ( b) [that is to say, as if the net agricultural income were comprised in the total income after the first one lakh rupees of the total income but without being liable to tax] , only for the purpose of charging income -tax in respect of the total income ; and

(b) the income - tax chargeable shall be calculated as follows :-

(i) the total income and the net agricultural income shall be aggregated and the amount of income - tax shall be determined in respect of the aggregate income at the rates specified in the said Paragraph A, as if such aggregate income were the total income;

(ii) the net agricultural income shall be increased by a sum of one lakh rupees, and the amount of income- tax shall be determined in respect of the net agricultural income as so increased at the rates specified in the said ParagraphA, as if the net agricultural income as so increased were the total income ;

(iii) the amount of income -tax determined in accordance with sub - clause (i) shall be reduced by the amount of income- tax determined in accordance with sub -clause (ii) and the sum so arrived at shall be the income- tax in respect of the total income:

Provided that in the case of every woman, resident in India and below the age of sixty- five years at any time during the previous year, referred to in item ( II) ofParagraph A of Part I ofthe First Schedule , the provisions of this sub - section shall have effect as if for the words "one lakh rupees " , the words " one lakh thirty- five thousand rupees " had been substituted:

Provided further that in the case of every individual, being a resident in India, who is ofthe age of sixty - five years or more at any time during the previous year, referred to in item (III) of Paragraph A of Part I of the First Schedule, the provisions of this sub - section shall have effect as if for the words " one lakh rupees " , the words " one lakh eighty -five thousand rupees " had been substituted:

Provided also that the amount of income - tax so arrived at, as reduced by the amount of rebate of income- tax calculated under Chapter VIII - A of the Income- tax Act, shall be increased by a surcharge for purposes of the Union calculated in each case in the manner provided in that Paragraph and the sum so arrived at shall be the income - tax in respect of the total income.

(3) In cases to which the provisions of Chapter XII or Chapter XII - A or Chapter XII -H or section 115JB or sub - section ( 1A) of section 161 or section 164 or section 164A or section 167B ofthe Income- tax Act apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub -section ( 1 ) or the rates as specified in that Chapter or section, as the case may be:

Provided that the amount of income- tax computed in accordance with the provisions of section 111A or section 112 shall be increased by a surcharge for purposes of the Union asprovided in Paragraph A , B, C, D or E , as the case may be, of Part I ofthe First Schedule:

Provided further that in respect of any income chargeable to tax under sections 115A , 115AB, 115AC, 115ACA, 115AD , 115B, 115BB , 115BBA, 115E and 115JB or fringe benefits chargeable to tax under section 115WA of the Income - tax Act , the amount of income -tax 3

SEC. 2]

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computed under this sub - section shall be increased by a surcharge for purposes of the Union, calculated,-

(a) inthe case ofevery individual , Hindu undivided family, association ofpersons and body of individuals , whether incorporated or not, at the rate of ten per cent . of such income-tax where the total income or fringe benefits , as the case may be , exceeds tenlakh rupees;

(b) in the case of every firm, artificial juridical person referred to in sub -clause (vii) ofclause (31 ) ofsection 2 of the Income - tax Act, and domestic company at the rate oftenper cent. of such income-tax;

(c) in the case of every company , other than a domestic company, at the rate of two and one- halfper cent. of such income-tax.

(4) In cases inwhich tax has to be charged and paid under section 115-0 or sub- section (2) of section 115R of the Income - tax Act, the tax shall be charged and paid at the rate as specified in those sections and shall be increased by a surcharge for purposes of the Union , calculated at the rate of ten per cent. of such tax.

(5) In cases in which tax has to be deducted under sections 193, 194, 1944, 1948 , 194BB, 194D and 195 ofthe Income- taxAct, at the rates in force , the deductions shall be made atthe rates specified in Part II of the First Schedule and shall be increased, by a surcharge for purposes of the Union, calculated in each case , in the manner provided therein.

(6) In cases in which tax has to be deducted under sections 194C, 194E, 194EE , 194F, 194G, 194H, 194- I , 194J , 194LA, 196B, 196C and 196D of the Income-tax Act, the deductions shall be made at the rates specified in those sections and shall be increased by a surcharge for purposes of the Union, calculated,-

(a) inthe case ofevery individual , Hindu undivided family, association ofpersons and body of individuals , whether incorporated or not, at the rate of ten per cent. of such tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten lakh rupees ;

(b) in the case of every firm , artificial juridical person referred to in sub- clause (vii) of clause (31 ) of section 2 of the Income- tax Act, and domestic company, at the rate of ten per cent. of such tax;

(7) In cases in which tax has to be collected under the proviso to section 194B of the Income-tax Act , the collection shall be made at the rates specified in Part II of the First Schedule, and shall be increased, by a surcharge for purposes ofthe Union , calculated in the manner provided therein.

(8) In cases in which tax has to be collected under section 206C of the Income - taxAct, the collection shall be made at the rates specified in that section and shall be increased by a surcharge for purposes of the Union, calculated,-

(a) in the case of every individual, Hindu undivided family, association of persons andbody of individuals , whether incorporated or not, at the rate of ten per cent . of such tax where the amount or the aggregate of such amounts collected, and subject to the collection, exceeds ten lakh rupees;

(b) in the case ofevery firm, artificial juridical person referred to in suh - clause (vii) of clause (31 ) of section 2 of the Income- tax Act, and domestic company, at the rate of ten per cent. of such tax;

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[PART II-

(9) Subject to the provisions of sub - section ( 10) , in cases in which income- tax has to be charged under sub - section (4) of section 172 or sub - section (2) of section 174 or section 174A or section 175 or sub- section (2) of section 176 of the Income - tax Act or deducted from, or paid on, income chargeable under the head " Salaries" under section 192 of the said Act or inwhich 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" shall be so charged, deducted or computed at the rate or rates specified in Part III of the First Schedule and such tax as reduced by the rebate of income - tax calculated under Chapter VIII -A of the saidAct shall be increased by a surcharge for purposes of the Union, calculated in each case

inthe manner provided therein: Provided that in cases to which the provisions of Chapter XII or Chapter XII -A or Chapter XII -H or section 115JB or sub - section ( 1A ) of section 161 or section 164 or section 164A or section 167B of the Income- tax Act apply , " advance tax" shall be computed with reference to the rates imposed by this sub - section or the rates as specified in that Chapter or section, as the case may be:

Provided further that the amount of " advance tax " computed in accordance with the provisions of section 111A or section 112 of the Income - tax Act shall be increased by a surcharge for purposes of the Union as provided in Paragraph A, B, C, D or E , as the case may be, of Part III of the First Schedule:

Provided also that in respect of any income chargeable to tax under sections 115A, 115AB , 115AC, 115ACA , 115AD , 115B, 115BB, 115BBA, 115BBC, 115E and 115JB or fringe benefits chargeable to tax under section 115WA of the Income- tax Act , " advance tax " computed under the first proviso shall be increased by a surcharge for purposes of the Union, calculated,-

(a) inthe case ofevery individual , Hindu undivided family, association ofpersons and body of individuals , whether incorporated or not, at the rate of ten per cent . of " advance tax" where the total income or fringe benefits , as the case may be , exceeds tenlakh rupees;

(b) inthe case of every firm, artificial juridical person referred to in sub - clause (vii) of clause ( 31 ) of section 2 of the Income -tax Act, and domestic company, at the rate of ten per cent. of such " advance tax" ;

(c) in the case of every company, other than a domestic company, at the rate of two and one - half per cent. of such "advance tax" .

(10) In cases to which Paragraph A of Part III of the First Schedule applies , where the assessee has, in the previous year or, if by virtue of any provision of the Income - taxAct , income- tax is to be charged in respect of the income of a period other than the previous year, in such other period , any net agricultural income exceeding five thousand rupees , in addition to total income and the total income exceeds one lakh rupees , then , in charging income-tax under sub - section ( 2) of section 174 or section 174A or section 175 or sub-section (2) of section 176 of the said Act or in computing the " advance tax" payable under Chapter XVII - C of the said Act, at the rate or rates in force ,---

(a) the net agricultural income shall be taken into account , in the manner provided in clause ( b ) [ that is to say, as if the net agricultural income were comprised in the total income after the first one lakh rupees of the total income but without being liable to tax] , only for the purpose of charging or computing such income - tax or, as the case may be, " advance tax " in respect of the total income ; and 5

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SEC.2]

(b) such income-tax or, as the case may be , " advance tax " shall be so charged or computed as follows:-

(i) the total income and the net agricultural income shall be aggregated and the amount of income - tax or " advance tax" shall be determined in respect of the aggregate income at the rates specified in the said Paragraph A, as if such aggregate income were the total income ;

(ii) the net agricultural income shall be increased by a sum of one lakh rupees , and the amount of income - tax or "advance tax" shall be determined in respect of the net agricultural income as so increased at the rates specified in the said Paragraph A, as if the net agricultural income were the total income ;

(iii) the amount of income - tax or " advance tax " determined in accordance with sub- clause (i) shall be reduced by the amount of income- tax or, as the case may be, " advance tax" determined in accordance with sub -clause (ii) and the sum so arrived at shall be the income - tax or, as the case may be , "advance tax" in respect ofthe total income:

Provided that in the case of every woman , resident in India and below the age of sixty- five years at any time during the previous year , referred to in item (II) ofParagraph A of Part III of the First Schedule , the provisions of this sub- section shall have effect as if for the words " one lakh rupees " , the words " one lakh thirty- five thousand rupees" had been substituted:

Provided further that in the case of every individual , being a resident in India , who is of the age ofsixty- five years or more at any time during the previous year, referred to in item (III) ofParagraph A of Part III of the First Schedule , the provisions of this sub- section shall have effect as if for the words "one lakh rupees ", the words " one lakh eighty - five thousand rupees " had been substituted:

Provided also that the amount of income - tax or " advance tax " so arrived at, as reduced by the rebate of income- tax calculated under Chapter VIII- A ofthe said Act, shall be increased hy a surcharge for purposes of the Union calculated in each case, in the manner provided therein.

(11) The amount of income-tax as specified in sub -sections (1 ) to ( 10) and as increased by a surcharge for purposes of the Union calculated in the manner provided therein, shall be further increased by an additional surcharge for purposes of the Union, to be called the "Education Cess on income - tax " , so as to fulfil the commitment of the Government to provide and finance universalised quality basic education, calculated at the rate of two per cent. of such income -tax and surcharge .

(12) For the purposes of this section and the First Schedule,-

(a)"domestic company" means an Indian company or any other company which, in respect of its income liable to income - tax under the Income -taxAct for the assessment year commencing on the 1st day ofApril, 2006, has made the prescribed arrangements for the declaration and payment within India of the dividends ( including dividends on preference shares) payable out of such income ;

(b)" insurance commission " means any remuneration or reward, whether by way of commission or otherwise , for soliciting or procuring insurance business ( including business relating to the continuance , renewal or revival of policies of insurance) ;

(c) "net agricultural income " , in relation to a person, means the total amount of agricultural income , from whatever source derived , of that person computed in accordance with the rules contained in Part IV of the First Schedule;

(d) all other words and expressions used in this section and the First Schedule but not defined in this sub-section and defined in the Income-tax Act shall have the meanings respectively assigned to them in thatAct.

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[PART II-

CHAPTER III

DIRECT TAXES

Income-tax

3. In section 2 of the Income- tax Act,-

Amendment of section 2 .

(i) in clause (24) ,-

(A) in sub - clause ( iia) ,-

(a) after the words, brackets and figures " sub- clause (iv) or sub- clause ( v) " , the words , brackets , figures and letter " or by any university or other educational institution referred to in sub -clause ( vi) or by any hospital or other institution referred to in sub- clause (via ) " shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1999;

(b) for the words, brackets , figures and letter " or by any university or other educational institution referred to in sub- clause ( vi) or by any hospital or other institution referred to in sub- clause (via) " , as so inserted by sub- item (a) , the words , brackets , figures and letters " or by any university or other educational institution referred to in sub - clause (iiiad) orsub -clause (vi) or by any hospital or other institution referred to in sub- clause (iiiae) or sub - clause ( via ) " shall be substituted with effect from the 1stday ofApril, 2007;

1 (B) after sub -clause ( vii) , the following sub- clause shall be inserted with effect from the 1st day ofApril, 2007 , namely:-

"(viia) the profits and gains of any business of banking ( including providing credit facilities ) carried on by a co- operative society with its members;";

(ii) after clause ( 26) , the following clauses shall be inserted, namely:--

(264) " infrastructure capital company " means such company which makes investments by way of acquiring shares or providing long- term finance to any enterprise or undertaking wholly engaged in the business referred to in sub- section (4) ofsection 80- IA or sub- section ( 1 ) of section 80- IAB or an undertaking developing and building a housing project referred to in sub - section ( 10) of section 80 -IB or a project for constructing a hotel of not less than three-star category as classified by the Central Government or a project for constructing a hospital with at least one hundred beds for patients ;

(26B) " infrastructure capital fund " means such fund operating under a trust deed registered under the provisions of the Registration Act , 1908 16 of 1908 . established to raise monies by the trustees for investment by way of acquiring shares or providing long- term finance to any enterprise or undertaking wholly engaged in the business referred to in sub- section (4) of section 80- IA or sub- section ( 1 ) of section 80- IAB or an undertaking developing and building a housing project referred to in sub - section ( 10) of section 80 - IB or a project for constructing a hotel of not less than three - star category as classified by the Central Government or a project for constructing a hospital with at least one- hundred beds for patients;' ;

(iii) in clause (37A) , in sub- clause ( iii) , for the words and figures " an agreement entered into by the Central Government under section 90, whichever is applicable by virtue of the provisions of section 90 ; " , the words , figures and letters " an agreement 7

SEC.2]

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entered into by the Central Government under section 90 , or an agreement notified by the Central Government under section 90A , whichever is applicable by virtue of the provisions of section 90 , or section 90A, as the case may be; " shall be substituted with effect from the 1st day of June , 2006;

(iv) in clause (48) , the Explanation shall be omitted.

4. In section 10 of the Income -taxAct,-

Amendment of section 10 .

(a) in clause (6BB) , for the words , figures and letters " or entered into after the 31st day ofMarch, 2006 and approved by the Central Government in this behalf " , the words , figures and letters "or entered into after the 31st day of March, 2007 and approved by the Central Government in this behalf" shall be substituted with effect from the 1st day ofApril , 2007;

(b) in clause ( 15A) , in the proviso , for the words , figures and letters " the 1st day ofApril, 2006", the words , figures and letters "the 1st day of April , 2007 " shall be substituted with effect from the 1st day ofApril, 2007;

(c) in clause ( 17) , for sub -clause (iii) , the following sub-clause shall be substituted with effect from the 1st day ofApril, 2007, namely:-

"(iii) any constituency allowance received by any person by reason of his membership of any State Legislature under any Act or rules made by that State Legislature;" ;

(d) in clause (23C) ,--

(i) after the eleventh proviso, the following proviso shall be inserted with effectfrom the 1st day of June, 2006, namely:--

"Provided also that in case the fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in the first proviso makes an application on or after the 1st day of June, 2006 for the purposes of grant of exemption or continuance thereof, such application shall be made at any time during the financial year immediately preceding the assessment year from which the exemption is sought: " ;

(ii) after the twelfth proviso as so inserted, the following proviso shall be inserted with effect from the 1st day ofApril , 2007 , namely:-

"Provided also that any anonymous donation referred to in section 115BBC on which tax is payable in accordance with the provisions of the said section shall be included in the total income; " ;

(e) in clause (23EA ) , for the words " any income ", the words " any income, by way ofcontributions received from recognised stock exchanges and the members thereof, " shall be substituted with effect from the 1st day ofApril, 2007;

(f) clause (23G) shall be omitted with effect from the 1st day ofApril , 2007;

(g) in clause (38)

(1) before the Explanation , the following proviso shall be inserted with effect from the 1st day of April , 2007, namely:-

"Provided that the income by way of long-term capital gain of a company shall be taken into account in computing the book profit and income-tax payable under section 115JB . " ;

(ii) in the Explanation , in clause (i), for the words " fifty per cent . " , the words " sixty- five per cent. " shall be substituted with effect from the 1st day of June, 2006;

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[PART II-

(h) after clause (41) , the following shall be inserted, namely:-

'(42) any specified income arising to a body or authority which-

(a) has been established or constituted or appointed under a treaty or an agreement entered into by the Central Government with two or more countries or a convention signed by the Central Government ;

(b) isestablished or constituted or appointed not for the purposes ofprofit;

Explanation . For the purposes of this clause, " specified income " means the income, of the nature and to the extent , arising to the body or authority referred to in this clause, which the Central Government may notify in this behalf. ' .

5. In section 10B of the Income - taxAct , in sub- section ( 1 ) ,-

Amendment of section 10B .

(a) in the second proviso , for the word " also " , the word " further " shall be substituted;

(b) after the third proviso, the following proviso shall be inserted , namely:-

"Provided also that no deduction under this section shall be allowed to an assessee who does not furnish a return of his income on or before the due date specified under sub - section ( 1) of section 139. " .

Amendment of section 13 .

6. In section 13 of the Income- taxAct, after sub - section ( 6) and before Explanation 1, the following sub- section shall be inserted with effect from the 1st day ofApril , 2007, namely:-

"(7) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof, any anonymous donation referred to in section 115BBC on which tax is payable in accordance with the provisions of that section. " .

Amendment of section 14A .

7. Section 14A of the Income - tax Act shall be numbered as sub - section ( 1) thereofand aftersub - section ( 1) as so numbered, the following sub- sections shall be inserted with effect from the 1st day ofApril , 2007, namely:-

"(2) The Assessing Officer shall determine the amount of expenditure incurred in relation to such income which does not form part of the total income under this Act in accordance with such method as may be prescribed , if the Assessing Officer , having regard to the accounts of the assessee , is not satisfied with the correctness of the claim of the assessee in respect of such expenditure in relation to income which does not form part ofthe total income under this Act.

(3) The provisions of sub- section (2) shall also apply in relation to a case where an assessee claims that no expenditure has been incurred by him in relation to income which does not form part of the total income under this Act. " .

Amendment of section 17 .

8. In section 17 of the Income- taxAct , in clause (2) , after sub- clause ( vi), in the proviso , with effect from the 1st day ofApril , 2007, ----

(i) in clause (iii) , after the words "Central Government " , the words , brackets and figures " or the Insurance Regulatory and Development Authority established under sub -section ( 1 ) of section 3 of the Insurance Regulatory and Development Authority Act, 1999, " shall be inserted ;

41 of 1999 .

(ii) in clause (iv), after the words " Central Government " , the words , brackets and figures " or the Insurance Regulatory and Development Authority established under و

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SEC.2]

41 of 1999 .

sub-section (1 ) of section 3 of the Insurance Regulatory and Development Authority Act, 1999 , " shall be inserted .

9. Insection36 of the Income-tax Act, in sub - section ( 1 ) ,-

Amendment of section 36 .

(a) for clause ( ib ) , the following clause shall be substituted with effect from the 1stday ofApril , 2007, namely:-

"( ib) the amount of any premium paid by cheque by the assessee as an employer to effect or to keep in force an insurance on the health ofhis employees under a scheme frarned in this behalf by~-~-

57 of 1972 .

(A) the General Insurance Corporation of India formed under section 9 of the General Insurance Business (Nationalisation) Act, 1972 and approvedby the Central Government; or

41 of 1999 .

(B) any other insurer and approved by the Insurance Regulatory and Development Authority established under sub- section ( 1 ) of section 3 of the Insurance Regulatory and Development AuthorityAct, 1999; " ;

(b) in clause (iiia), in the Explanation , clause ( iii) shall be omitted;

(c) in clause (viii) , in the Explanation , for clause (d) , the following clause shall be substituted with effect from the 1st day ofApril , 2007 , namely:-

(d) " infrastructure facility " means-

(i) an infrastructure facility as defined in the Explanation to clause (i) of sub -section (4) of section 80- IA , or any other public facility of a similar nature as maybe notified by the Board in this behalf in the Official Gazette and which fulfils the conditions as may be prescribed;

(ii) anundertaking referred to in clause ( ii) or clause ( iii) or clause (iv) of sub-section (4) of section 80 - IA; and

(iii) anundertaking referred to in sub -section ( 10 ) of section 80- IB;' .

10. In section40 of the Income- tax Act , in clause ( a) , after sub - clause ( ii) ,--

Amendment of section 40.

(a) the following Explanation shall be inserted, namely:-

"Explanation 1. For the removal ofdoubts , it is hereby declared that for the purposes of this sub - clause, any sum paid on account of any rate or tax levied includes and shall be deemed always to have included any sum eligible for relief of tax under section 90 or, as the case may be, deduction from the Indian income-tax payable under section 91. " ;

(b) after Explanation 1 as so inserted, the following Explanation shall be inserted witheffect from the 1st day of June , 2006, namely:-

"Explanation 2.- For the removal of doubts , it is hereby declared that for the purposes of this sub- clause , any sum paid on account of any rate or tax levied includes any sum eligible for relief of tax under section 90A ; " .

Amendment of section 43.

11. In section 43 of the Income - tax Act, in clause (5) , in the proviso, in clause (d) , for the brackets and letters " ( aa) " , the brackets and letters "( ac) " shall be substituted.

12. In section43B of the Income- taxAct,-

Amendment of section 43B .

(a) after Explanation 3B , the following Explanation shall be inserted and shall bedeemed to have been inserted with effect from the 1st day ofApril , 1989, namely:-

"Explanation 3C.-- For the removal of doubts , it is hereby declared that a deduction of any sum , being interest payable under clause (d) of this section, 10

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[PART II--

shall be allowed if such interest has been actually paid and any interest referred to in that clause which has been converted into a loan or borrowing shall not be deemed to have been actually paid . " ;

(b) after Explanation 3C as so inserted, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1997, namely:-

"Explanation 3D. For the removal ofdoubts , it is hereby declared that a deduction of any sum, being interest payable under clause ( e) of this section, shall be allowed if such interest has been actually paid and any interest referred

to in that clause which has been converted into a loan or advance shall not be deemed to have been actually paid." .

Amendment of section 54EC .

13. In section 54EC ofthe Income- tax Act , after sub - section (3), in the Explanation , for clause (b ), the following clause shall be substituted, namely:-

'(b) "long - term specified asset " means any bond, redeemable after three years and issued on or after the 1st day ofApril , 2006 ,-

68 of 1988 .

(i)by theNational Highways Authority of India constituted under section 3 of the National Highways Authority of India Act, 1988, and notified by the Central Government in the Official Gazette for the purposes of this section; or

1 of 1956.

(ii) by the Rural Electrification Corporation Limited, a company formed and registered under the Companies Act, 1956, and notified by the Central Government in the Official Gazette for the purposes of this section.' .

Amendment of section 54ED.

14. In section 54ED of the Income- tax Act, in sub -section (1 ) , for the words " from the transfer of a long -term capital asset, ", the words, figures and letters " from the transfer before

the 1st day ofApril, 2006, of a long- term capital asset, " shall be substituted with effect from the 1st day ofApril, 2007.

15. After section 80AB of the Income - tax Act, the following section shall be inserted, namely:-

Insertion of new section 80AC .

Deduction not to be allowed unless return furnished.

"80AC. Where in computing the total income of an assessee of the previous year relevant to the assessment year commencing on the 1st day ofApril , 2006 or any subsequent assessment year, any deduction is admissible under section 80 - IA ог section 80- LAB or section 80- IB or section 80 - IC , no such deduction shall be allowed to him unless he furnishes a return of his income for such assessment year on or before the due date specified under sub- section ( 1 ) of section 139.".

Amendment of section 80C.

16. Insection 80C of the Income - tax Act, in sub-section (2), with effect from the 1st day of April, 2007,--

(a) in clause (xi ) , for the words , brackets , figures and letter " notified under clause (23D) " , the words , brackets , figures and letter " referred to in clause (23D) " shall be substituted;

(b) in clause (xiii) , for the words , brackets , figures and letter " notified under clause (23D) " , the words , brackets , figures and letter " referred to in clause ( 23D) " shall be substituted;

(c) in clause (xiv), for the words , brackets , figures and letter " notified under clause (23D) " , the words , brackets , figures and letter " referred to in clause ( 23D) " shall be substituted;

(d) after clause(xx) , the following shall be inserted, namely:-

'(xxi) as term deposit for a fixed period of not les than five years with a scheduled bank.

SEC. 2]

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23 of 1955 .

38 of 1959 .

5 of 1970 .

40 of 1980 .

2 of 1934 .

Explanation. For the purposes of this clause, " scheduled bank" means the State Bank of India constituted under the State Bank of India Act, 1955 , or a subsidiary bank as defined in the State Bank of India ( Subsidiary Banks) Act, 1959, or a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, or under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980, or any other bank, being a bank included in the Second Schedule to the Reserve Bank of IndiaAct, 1934 ..

17. In section 80CCC of the Income- tax Act, in sub- section ( 1 ) , for the words " ten Amendment of section 80CCC .

thousand rupees " , the words " one lakh rupees " shall be substituted with effect from the 1st dayofApril, 2007.

18. In section80- IA ofthe Income -tax Act, in sub- section (4) , with effect from the 1stday of April, 2007,--

Amendment ofsection 80-1A .

(a) in clause ( iii) , after the proviso , the following proviso shall be inserted, namely:-

'Provided further that in the case of any undertaking which develops , develops and operates or maintains and operates an industrial park, the provisions ofthis clause shall have effect as if for the figures, letters and words " 31st day of March, 2006" , the figures , letters and words " 31st day of March, 2009 " had been substituted;' ;

(b) in clause ( iv) ,

(i) in sub -clause (a) , for the words , figures and letters " the 31st day of March , 2006 ", the words , figures and letters " the 31st day ofMarch, 2010" shall be substituted;

(ii) in sub -clause ( b ) , for the words , figures and letters " the 31st day of March, 2006 " , the words , figures and letters " the 31st day of March , 2010 " shall be substituted; :

(iii) in sub-clause ( c), for the words , figures and letters " the 31st day of March , 2006" , the words , figures and letters " the 31st day of March, 2010 " shall be substituted.

19. In section 80P of the Income- tax Act, after sub - section (3), the following shall be inserted with effect from the 1st day ofApril , 2007, namely:-

Amendment of section 80P .

'(4) The provisions of this section shall not apply in relation to any co- operative bank other than a primary agricultural credit society or a primary co- operative agricultural and rural developmentbank.

Explanation.-For the purposes of this sub- section,

10 of 1949 .

(a) " co-operative bank " and " primary agricultural credit society " shall have the meanings respectively assigned to them in Part V of the Banking RegulationAct, 1949;

(b) "primary co- operative agricultural and rural development bank " means a society having its area of operation confined to a taluk and the principal object ofwhich is to provide for long - term credit for agricultural and rural development activities .' .

ト

20. In Chapter IX ofthe Income - tax Act, after section 90, the following section shall be inserted with effect from the 1st day of June , 2006, namely: ----

Insertion of new section 90A.

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[PART II-

'90A. ( 1) Any specified association in India may enter into an agreement with any specified association in the specified territory outside India and the Central Government may, by notification in the Official Gazette , make such provisions as may be necessary for adopting and implementing such agreement----

(a) for the granting of relief in respect of-

Adoption by Central Government ofagreement between specified associations for double taxation relief.

(i) income onwhich have been paid both income -tax under this Act and income-tax in any specified territory outside India; or

(ii) income-tax chargeable under this Act and under the corresponding law in force in that specified territory outside India to promote mutual economic relations , trade and investment, or

(b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in that specified territory outside India, or

(c) for exchange of information for the prevention of evasion or avoidance ofincome-tax chargeable under this Act or under the corresponding law in force inthat specified territory outside India, or investigation of cases of such evasion oravoidance , or

(d) forrecovery of income- tax under this Act and under the corresponding law in force in that specified territory outside India .

(2) Where a specified association in India has entered into an agreement with a specified association of any specified territory outside India under sub- section ( 1 ) and such agreement has been notified under that sub- section , for granting relief oftax, or as the case may be , avoidance of double taxation, then, in relation to the assessee to whom such agreement applies , the provisions of this Act shall apply to the extent they are more beneficial to that assessee .

(3) Any term used but not defined in this Act or in the agreement referred to in sub - section ( 1 ) shall, unless the context otherwise requires , and is not inconsistent with the provisions of this Act or the agreement, have the same meaning as assigned to it in the notification issued by the Central Government in the Official Gazette in this behalf.

Explanation 1. For the removal of doubts , it is hereby declared that the charge oftax in respect of a company incorporated in the specified territory outside India at a rate higher than the rate at which a domestic company is chargeable , shall not be regarded as less favourable charge or levy of tax in respect of such company.

Explanation 2. For the purposes of this section, the expressions-

(a) "specified association " means any institution, association or body, whether incorporated or not , functioning under any law for the time being in force in India or the laws of the specified territory outside India and which may be notified as such by the Central Government for the purposes of this section;

(b)" specified territory " means any area outside India which may be notified as such by the Central Government for the purposes of this section. ' .

Amendment of section 92C.

21. In section 92C of the Income - tax Act, in sub-section (4) , in the first proviso , for the words , figures and letters " section 10A or section 10B " , the words , figures and letters "section 10A or section 10AA or section 10B " shall be substituted with effect from the 1stday ofApril, 2007.

22. In Chapter XII of the Income -tax Act , after section 115BBB , the following section shall be inserted with effect from the 1st day ofApril, 2007, namely:-

Insertion of new section 115BBC .

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SEC. 2]

Anonymous donations to be taxed in certain cases .

'115BBC . ( 1) Where the total income of an assessee , being a person in receipt of income on behalf of any university or other educational institution referred to in sub- clause ( iiiad) or sub - clause (vi) or any hospital or other institution referred to in sub- clause (iiiae) or sub - clause (via) or any fund or institution referred to in sub-clause (iv) orany trust or institution referred to in sub- clause ( v) of clause (23C) of section 10 or any trust or institution referred to in section 11 , includes any income by way of any anonymous donation , the income- tax payable shall be the aggregate of-

(1) the amount of income - tax calculated on the income by way of any anonymous donation , at the rate of thirty per cent.; and

(ii) the amount of income- tax with which the assessee would have been chargeable had his total income been reduced by the amount of income referred toinclause(i) .

(2) The provisions of sub -section ( 1 ) shall not apply to any anonymous donation receivedby--

(a) any trust or institution created or established wholly for religious purposes;

(b) any trust or institution created or established wholly for religious and charitable purposes other than any anonymous donation made with a specific directionthat such donation is for any university or other educational institution orany hospital or other medical institution run by such trust or institution.

(3) For the purposes of this section, " anonymous donation " means any voluntary contribution referred to in sub- clause ( iia) of clause (24) ofsection 2, where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contrihution and such other particulars asmaybe prescribed.' .

23. In section 115JAA of the Income-tax Act, for sub -sections (2) and (3) , the following sub -sections shall be substituted with effect from the 1st day ofApril, 2007 , namely :-

Amendment of section 115JAA.

"(2) The tax credit to be allowed under sub -section ( 1 ) shall be the difference of the tax paid for any assessment year under sub- section ( 1) of section 115JA and the amount of tax payable by the assessee on his total income computed in accordance with the other provisions of this Act:

Provided that no interest shall be payable on the tax credit allowed under sub- section( 1) .

(24) The tax credit to be allowed under sub -section ( IA) shall be the difference ofthe tax paid for any assessment year under sub - section ( 1 ) of section 115JB and the amount of tax payable by the assessee on his total income computed in accordance with the other provisions of this Act:

Provided that no interest shall be payable on the tax credit allowed under sub- section ( IA) .

(3) The amount of tax credit determined under sub -section (2) shall be carried forwardand set off in accordance with the provisions of sub - sections (4) and (5) but such carry forward shall not be allowed beyond the fifth assessment year immediately succeeding the assessment year in which tax credit becomes allowable under sub- section(1) .

(3A) The amount of tax credit determined under sub -section (2A) shall be carried forward and set off in accordance with the provisions of sub - sections (4) and (5) but such carry forward shall not be allowed beyond the seventh assessment year immediately 14

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[PART II-

succeeding the assessment year in which tax credit becomes allowable under sub- section( 1A) . " .

24. In section 115JB of the Income- tax Act, with effect from the 1st day of April , 2007,-

Amendment of section 115JB.

(i) in sub -section ( 1 ) ,-

(a) for the words , figures and letters " the 1st day of April, 2001 " , the words, figures and letters " the 1st day ofApril, 2007 " shall be substituted;

(b) for the words " seven and one -half per cent . " , at both the places where they occur , the words " ten per cent. " shall be substituted;

(ii) in the Explanation occurring after sub - section (2 ),-

(a) in clause (f) , for the words , figures , brackets and letters " section 10 [other than the provisions contained in clause (23G) thereof) or section 10A or section 10B or section 11 or section 12 apply , " , the words , figures , brackets and letters"section 10 [other than the provisions contained in clause ( 38 ) thereof] or section 10A or section 10B or section 11 or section 12 apply; or " shall be substituted;

(b) after clause (f) ,-

(A) the following clause shall be inserted, namely:--

"(g) the amount of depreciation, " ;

(B) for the portion beginning with the words " if any amount " , and ending with the words " as reduced by " , the following shall be substituted, namely:-

"ifany amount referred to in clauses (a) to (g) is debited to the profit and loss account, and as reduced by- " ;

(c) in clause ( ii) , for the words , figures , brackets and letter " section 10 [other than the provisions contained in clause ( 23G) thereof) " , the words , figures and brackets " section 10 [ other than the provisions contained in clause ( 38 ) thereof] " shall be substituted;

(d) after clause ( ii), the following clauses shall be inserted, namely:--

"( iia) the amount of depreciation debited to the profit and loss account ( excluding the depreciation on account of revaluation of assets ) ; Or

(iib) the amount withdrawn from revaluation reserve and credited to the profit and loss account , to the extent it does not exceed the amount of depreciation on account of revaluation of assets referred to in clause (iia) ; or" .

Amendment of section 115-0.

25. In section 115-0 of the Income - tax Act , in sub- section (6) , the words , brackets , figures and letter " not falling under clause ( 23G) of section 10 " shall be omitted with effect from the 1st day ofApril, 2007.

26. In section 115R of the Income- tax Act, in sub - section (2 ), in the proviso , in clause (b) , the word " open- ended " shall be omitted with effect from the 1st day of June, 2006 .

Amendment of section 115R.

27. In section 115T of the Income- tax Act, in the Explanation , in clause ( b ) , with effect from the 1st day of June , 2006,-

Amendment of section 115T.

(i) the word " open - ended " shall be omitted;

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SEC. 2]

(ii) in sub - clause ( ii ) , for the words " fifty per cent. " , the words " sixty - five per cent . " shall be substituted .

2007, 28. In section 115WB of the Income- tax Act, with effect from the 1st day of April , Amendment of section 115WB .

(a) in sub -section ( 2) ,-

(i) in clause (D), in the proviso ,-

(A) inclause (v) , the word " and " occurring at the end shall be omitted;

(B) after clause ( vi) , the following clauses shall be inserted, namely:---

"(vii) being the expenditure on distribution of free samples of medicines or of medical equipment, to doctors ; and

(viii) being the expenditure by way of payment to any person ofrepute forpromoting the sale of goods or services ofthe business ofthe employer, " ;

(ii) in clause (F) , the words and brackets " tour and travel ( including foreign travel) " shall be omitted;

(iii) after clause (P) , the following clause shall be inserted, namely: ---

"(2) tour and travel (including foreign travel) .";

(b) in sub - section ( 3 ) , after the words "payable by the employee " , the words " or anybenefit or amenity in the nature of free or subsidised transport or any such allowance provided by the employer to his employees for journeys by the employees from their residence to the place of work or such place of work to the place of residence " shall be inserted at the end .

29. In section 115WC of the Income- tax Act, with effect from the 1st day of April, 2007,-

Amendment of section 115WC .

(a) insub- section ( 1 ),

(i) for clause (b ) , the following clause shall be substituted, namely:-

"(b) the amount of contribution, referred to in clause (c) of sub- section (1 ) of section 115WB , which exceeds one lakh rupees in respect of each employee; " ;

(ii) after clause (d) , the following clause shall be inserted, namely:--

"(e) five per cent. of the expenses referred to in clause ( 2) of sub- section (2) of section 115WB . " ;

(b) insub - section (2) ,-

(i) after clause (a) , the following clauses shall be inserted, namely:-

'(aa) in the case of an employer engaged in the business of carriage of passengers or goods by aircraft, the value of fringe benefits for the purposes referred to in clause (B ) of sub - section (2) of section 115WB shall be " five per cent . " instead of " twenty per cent . " referred to in clause (c) ofsub-section ( 1 ) ;

(ab) in the case of an employer engaged in the business of carriage ofpassengers or goods by ship , the value of fringe benefits for the purposes referred to in clause (B) of sub - section (2) of section 115WB shall be " five per cent. " instead of "twenty per cent . " referred to in clause (c ) of sub- section (1);' ;

も 16

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[PARTII-

( ii) after clause ( d), the following clauses shall be inserted, namely:-

'(da) in the case of an employer engaged in the business of carriage of passengers or goods by aircraft, the value of fringe benefits for the purposes referred to in clause (G) of sub - section (2) of section 115WB shall be " five per cent . " instead of " twenty per cent. " referred to in clause (c) of sub -section ( 1) ;

(db) inthe case of an employer engaged in the business of carriage ofpassengers or goods by ship , the value of fringe benefits for the purposes referred to in clause (G) of sub-section (2) of section 115WB shall be " five per cent. " instead of " twenty per cent . " referred to in clause ( c) of sub- section( 1); ' .

Amendment of section 120 .

30. In section 120 of the Income- tax Act, in sub -section ( 1 ) , the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1988, namely: --

"Explanation .-For the removal of doubts , it is hereby declared that any income- tax authority, being an authority higher in rank , may, if so directed by the Board, exercise the powers and perform the functions of the income - tax authority lower in rank and any such direction issued by the Board shall be deemed to be a direction issued under sub - section ( 1) . " .

31. In section 139 of the Income-taxAct, ---

Amendment of section 139.

(1) in sub- section ( 1 ) , in the first proviso, after clause ( vi ) , for the words " during the previous year" , the words , figures and letters "during any previous year ending before the 1st day of April , 2005 " shall be substituted;

(II) insub-section (9) , in the Explanation ,-

(A) in clause ( c) , in sub - clause ( i) ,—

(a) for the words " deducted at source " , the words " deducted or collected at source " shall be substituted with effect from the 1st day of April, 2007;

(b) for the words , figures and letters "before the 1st day ofApril, 2006" , the words , figures and letters "before the 1st day of April , 2008" shall be substituted;

(i) for the words " claimed to have been deducted at source " , the words "claimed to have been deducted or collected at source " shall be substituted;

(ii) for clause (a) , the following clause shall be substituted, namely:--

"(a) a certificate for tax deducted or collected was not furnished under section 203 or section 206C to the person furnishing his return of income; " ;

(B) after clause (f) , the following proviso shall be inserted with effect from the 1st day ofJune , 2006 , namely:-

"Provided that the Board may, by rules made by it,-

(a) dispense, for a class or classes of persons , with any ofthe conditions specified in clauses ( a) to (f) ; or 17

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SEC.2]

(b) include any of the conditions specified in clauses (a ) to (f) ofthis Explanation in the form of return prescribed under sub- section( 1 ) or sub- section ( 6) of this section." .

32. In section 139A of the Income- taxAct,-

Amendment of section 139A .

(a) after sub -section ( 1A) , the following sub - section shall be inserted with effect from the 1st day of June , 2006, namely:--

" ( IB) Notwithstanding anything contained in sub- section ( 1 ) , the Central Government may, for the purpose of collecting any information which may be useful for or relevant to the purposes of this Act, by notification in the Official Gazette, specify, any class or classes ofpersons who shall apply to the Assessing Officer for the allotment of the permanent account number and such persons shall , within such time as mentioned in that notification , apply to the Assessing Officer for the allotment of a permanent account number." ;

(b) for sub-section (2) , the following sub - section shall be substituted with effect from the 1st day of June , 2006, namely:-

"(2) The Assessing Officer, having regard to the nature of the transactions asmay be prescribed , may also allot a permanent account number, to any other person(whether any tax is payable by him or not ) , in the manner and in accordance with the procedure as may be prescribed. " ;

(c) in sub - section ( 5B) , after clause ( iii ) , the following clause shall be inserted with effect from the 1st day of June , 2006 , namely:---

"(iv) in all quarterly statements prepared and delivered or caused to be delivered in accordance with the provisions of sub - section ( 3) of section 200: " ;

(d) insub-section (5C) , for the word " seller " , the words "person responsible for collecting tax " shall be substituted with effect from the 1st day ofApril , 2007;

(e) insub-section (5D) ,-

(A) in the opening portion, for the word " seller " , the word "person " shall be substituted with effect from the 1st day ofApril, 2007;

(B) after clause ( ii) , the following clause shall be inserted with effect from the 1stday of June , 2006, namely: ----

"( iii) in all quarterly statements prepared and delivered or caused to be delivered in accordance with the provisions of sub - section (3) of section 206C." .

33.After section 139A of the Income - tax Act, the following section shall be inserted with effect from the 1st day of June , 2006 , namely:---

Insertion of new section 139B .

Scheme for submission of returns through Tax Relurn Preparers .

'139B. ( 1 ) For the purpose of enabling any specified class or classes ofpersons inpreparing and furnishing returns of income , the Board may, without prejudice to the provisions of section 139, frame a Scheme , by notification in the Official Gazette , providing that such persons may furnish their returns of income through a Tax Return Preparer authorised to act as such under the Scheme .

(2) Every Tax Return Preparer shall assist the persons furnishing the return of income in such manner as may be specified in the Scheme framed under this section and affix his signature on such return.

(3) For the purposes of this section, -

(a) "Tax Return Preparer " means any individual , [ not being a person referred to in clause ( ii) or clause (iii) or clause (iv ) of sub - section (2 ) of section 288 or an 18

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[PART II-

employee ofthe " specified class or classes of persons " ] , who has been authorised to act as a Tax Return Preparer under the Scheme framed under this section;

(b) " specified class or classes of persons " means any person , other than a company or a person , whose accounts are required to be audited under section 44AB or under any other law for the time being in force, who is required to furnish a return of income under this Act.

(4) The Scheme framed by the Board under this section may provide for the following, namely:-

(a)the manner in which and the period for which the Tax Return Preparers shall be authorised under sub - section (3) ;

(b) the educational and other qualifications to be possessed, and the training and other conditions required to be fulfilled, by a person to act as a Tax ReturnPreparer ;

(d) theduties and obligations of the Tax Return Preparers ;

(e) the circumstances under which the authorisation given to a Tax Return Preparer may be withdrawn;

(f) any other matter which is required to be , or may be , specified by the Scheme for the purposes of this section .

(5) The Scheme framed by the Board under this section shall be laid, as soon as may be after it is framed, before each House of Parliament, while it is in session , for a total period of thirty days which may be comprised in one session or in two or more successive sessions , and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the Scheme or both the Houses agree that the Scheme should not be framed, the Scheme shall thereafter have effect only in such modified form or be ofno effect, as the case may be; so, however, that any such modification or annulment shall bewithout prejudice to the validity of anything previously done under that Scheme.' .

34. In section 140A of the Income-tax Act, with effect from the 1st day ofApril, 2007,-

Amendment of section 140A .

(a) insub-section (1 ) , for the words " after taking into account the amount oftax , ifany, already paid under any provision of this Act " , the following shall be substituted, namely:-

"after taking into account,-

Act; (i) the amount of tax, if any, already paid under any provision of this

(ii) any tax deducted or collected at source;

(iii) any relief oftax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India;

(iv) any relief of tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section; and

(v) any tax credit claimed to be set off in accordance with the provisions of section 115JAA , " ;

(b) in sub -section ( 14 ) , for clause ( i), the following clause shall be substituted, namely:-

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SEC.2]

"(i) under section 234A shall be computed on the amount of the tax on the total income as declared in the return as reduced by the amount of,-

(a) advance tax, if any, paid;

(b) any tax deducted or collected at source;

(c) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India;

(d) any relief oftax claimed under section 90A on account oftax paid in any specified territory outside India referred to in that section; and

(e) any tax credit claimed to be set off in accordance with the provisions of section 115JAA; " ;

'Explanation. For the purposes of this sub- section, " assessed tax " means the tax on the total income as declared in the return as reduced by the amount of,

(i) tax deducted or collected at source , in accordance with the provisions of Chapter XVII , on any income which is subject to such deduction or collection and which is taken into account in computing such total income ;

(ii) any relief oftax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India;

(iii) any reliefof tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section; and

(iv) any tax credit claimed to be set off in accordance with the provisions ofsection 115JAA.' .

35. In section 142 of the Income- tax Act, in sub - section ( 1 ) , in clause ( i) ,-

Amendment ofsection 142.

(a) for the words , brackets and figures " within the time allowed under sub- section ( 1 ) of section 139 " , the words, brackets and figures "within the time allowed under sub- section ( 1 ) of section 139 or before the end of the relevant assessment year " shall be substituted;

(b) the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril , 1990, namely:-

"Provided that where any notice has been served under this sub - section for the purposes of this clause after the end of the relevant assessment year commencing on or after the 1st day ofApril , 1990 to a person who has not made areturnwithin the time allowed under sub - section (1 ) of section 139 or before the end of the relevant assessment year, any such notice issued to him shall be deemed to have been served in accordance with the provisions of this sub- section ." .

36. In section 148 of the Income- taxAct, in sub - section ( 1 ) ,-

Amendment ofsection 148.

(i) the following provisos shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1991 , namely:-

"Provided that in a case-

(a) where a return has been furnished during the period commencing on the 1st day ofOctober , 1991 and ending on the 30th day of September , 2005 in response to a notice served under this section, and 20

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20 of 2002 .

(b) subsequently a notice has been served under sub- section ( 2) of section 143 after the expiry of twelve months specified in the proviso to sub- section ( 2 ) of section 143 , as it stood immediately before the amendment of said sub - section by the Finance Act, 2002 but before the expiry of the time limit for making the assessment , reassessment or recomputation as specified in sub - section ( 2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice: Provided further that in a case-

(a)where a return has been furnished during the period commencing onthe 1st day of October, 1991 and ending on the 30th day of September, 2005, in response to a notice served under this section, and

(b) subsequently a notice has been served under clause ( ii) of sub- section (2) of section 143 after the expiry of twelve months specified in the proviso to clause (ii) of sub- section (2 ) of section 143, but before the expiry of the time limit for making the assessment, reassessment or re- computation as specified in sub - section (2 ) of section 153 , every such notice referred to in this clause shall be deemed to be a valid notice. " ;

(ii ) after the second proviso as so inserted by clause ( i) , the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofOctober, 2005, namely:-

1 "Explanation. For the removal of doubts , it is hereby declared that nothing contained in the first proviso or the second proviso shall apply to any return which has been furnished on or after the 1st day of October, 2005 in response to a notice served under this section. ".

37. In section 153 ofthe Income - tax Act , with effect from the 1st day of June, 2006,-

Amendment of section 153 .

(a) insub-section ( 1 ), the following proviso shall be inserted , namely:-

'Provided that in case the assessment year in which the income was first assessable is the assessment year commencing on the 1st day ofApril , 2004 or any subsequent assessment year, the provisions of clause (a ) shall have effect as if for the words " two years " , the words " twenty - one months " had been substituted.' ;

(b) in sub- section ( IA ) , for the words " two years " , the words "twenty - one months " shall be substituted ;

(d) insub -section (2) , after the proviso, the following proviso shall be inserted, namely:-

'Provided further that where the notice under section 148 was served on or after the 1st day ofApril , 2005 , the provisions of this sub - section shall have effect as if for the words " one year " , the words " nine months " had been substituted.';

(e) in sub- section( 24 ) , after the proviso , the following proviso shall be inserted, namely:-

'Provided further that where the order under section 254 is received by the ChiefCommissioner or Commissioner or, as the case may be , the order under section 263 or section 264 is passed by the Commissioner on or after the 1st day ofApril, 2005, the provisions of this sub - section shall have effect as if for the words "one year " , the words " nine months " had been substituted. ' .

SEC. 2]

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38. In section 153B of the Income - tax Act, in sub- section ( 1) , after the proviso , the following proviso shall be inserted with effect from the 1st day of June , 2006, namely:-

Amendment ofsection 153B.

'Provided further that in the case where the last of the authorisations for search under section 132 or for requisition under section 132A was executed during the financial year commencing on the 1st day ofApril, 2004 or any subsequent financial year,-

(i) the provisions of clause (a) or clause ( b) of this sub - section shall have effect as if for the words " two years " the words " twenty - one months " had been substituted;

(ii) the period of limitation for making the assessment or reassessment in case of other person referred to in section 153C, shall be the period of twenty- onemonths from the end ofthe financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed or nine months from the end of the financial year in which books of account or documents or assets seized or requisitioned are handed over under section 153C to the Assessing Officer having jurisdiction over such other person, whichever islater.'.

39. In section 155 of the Income- tax Act, in sub - section (14) , with effect from the 1st day ofApril, 2007,-

Amendment ofsection 155.

(a) for the words and figures "credit for tax deducted in accordance with the provisions of section 199 " , the words , figures and letter " credit for tax deducted or collected in accordance with the provisions of section 199 or, as the case may be , section 206C" shall be substituted;

(b) for the word and figures " section 203 " , the words, figures and letter " section 203 or section 206C" shall be substituted;

(c) in the proviso, for the words " income from which the tax has been deducted" , the words " income from which the tax has been deducted or income on which the tax has been collected" shall be substituted.

40. In section 194A of the Income - tax Act, in sub - section ( 3) , Explanation 2 shall be omitted.

Amendment of section 194A . Amendment of section 199.

41. Insection199 of the Income - tax Act, in sub- section (3) , for the figures, letters and words" 1st day ofApril, 2006" , the figures, letters and words " 1st day ofApril , 2008 " shall be substituted .

Amendment of section 201 .

42. In section 201 of the Income - tax Act, in sub - section ( 1A) , after the words " such tax is actually paid" , occurring at the end, the words , brackets and figures " and such interest shall be paid before furnishing the quarterly statement for each quarter in accordance with the provisions of sub -section ( 3) of section 200" shall be inserted with effect from the 1st day ofJune, 2006.

Amendment ofsection 203.

43. In section 203 of the Income - tax Act, in sub-section (3), for the figures , letters and words " 1st day ofApril , 2006 " , the figures, letters and words " 1st day ofApril , 2008 " shall be substituted.

44. In section 203A of the Income- tax Act, in sub - section (2 ) , after clause (b) , the following clause shall be inserted with effect from the 1st day of June , 2006, namely:-

Amendment of section 203A .

"( ba) in all the quarterly statements prepared and delivered or caused to be delivered in accordance with the provisions of sub- section (3 ) of section 200 or sub- section (3 ) of section 206C; " .

Amendment of section 203AA.

45. Insection 203AA of the Income- tax Act, for the figures , letters and words " 1stday of April , 2005 " , the figures , letters and words " 1st day of April , 2008 " shall be substituted .

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Amendment of section 206.

46. Insection206 of the Income- taxAct, in sub-section( 1 ) , for the words " responsible for deducting tax " , the words, figures and letters " responsible for deducting tax before the 1stday ofApril , 2005 " shall be substituted.

47. In section 206C of the Income - tax Act,-

Amendment of section 206C .

(a) in sub- section ( 4) , in the proviso, for the figures, letters and words " 1st day ofApril, 2006 " , the figures , letters and words " 1st day of April , 2008 " shall be substituted;

(b) in sub -section (5 ) , --

(i) inthe first proviso, for the figures , letters and words " 1st day ofApril, 2006 " , the figures , letters and words " Ist day of April , 2008 " shall be substituted;

(ii) in the secondproviso, for the words " after the end of each financial year " , the words, figures and letters " after the end of each financial year beginning on or after the 1st day ofApril , 2008 " shall be substituted and shall be deemed to have beensubstituted with effect from the 1st day ofApril, 2005;

(c) in sub-section (5A ) , for the words " collecting tax " , the words , figures and letters "collecting tax before the Ist day of April , 2005" shall be substituted;

(d) after sub- section (6) , the following sub - section shall be inserted with effect from the 1st day ofApril , 2007 , namely:-

"( 64) If any person responsible for collecting tax in accordance with the provisions of this section does not collect the whole or any part of the tax or after collecting, fails to pay the tax as required by or under this Act , he shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default in respect of the tax:

Provided that no penalty shall be charged under section 221 from such person unless the Assessing Officer is satisfied that the person has without good and sufficient reasons failed to collect and pay the tax. " ;

(e) insub -section ( 7) ,-

(i) for the word " seller " , the words "person responsible for collecting tax " shall be substituted with effect from the 1st day ofApril , 2007;

(ii) after the words " tax was actually paid " , occurring at the end, the words, brackets and figure " and such interest shall be paid before furnishing the quarterly statement for each quarter in accordance with the provisions of sub - section ( 3 ) " shallbe inserted with effect from the 1st day of June , 2006;

(f) insub- section (8), for the word " seller " , the words " person responsible for collecting tax " shall be substituted with effect from the Ist day ofApril , 2007 .

Amendment of section 234A.

48. In section 234A of the Income - tax Act , in sub- section ( 1 ) , after clause (b) , for the words, brackets and figures "on the amount of the tax on the total income as determined under sub-section (1 ) ofsection 143 or on regular assessment as reduced by the advance tax , if any, paidandany tax deducted or collected at source ", the following shall be substituted with effect from the 1st day ofApril, 2007, namely:-

"on the amount of the tax on the total income as determined under sub- section ( 1 ) of section 143 , and where a regular assessment is made, on the amount of the tax on the total income determined under regular assessment, as reduced by the amount of,

(i) advance tax, if any, paid;

(ii) any tax deducted or collected at source;

(iii) any reliefof tax allowed under section 90 on account of tax paid in a country outside India;

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(iv) any reliefof tax allowed under section 90A on account of tax paid in a specifiedterritory outside India referred to in that section;

(v) any deduction, from the Indian income - tax payable, allowed under section 91 , on account of tax paid in a country outside India; and

(vi) any tax credit allowed to be set off in accordance with the provisions of section 115JAA . " .

Amendment of section 234B .

49. In section 234B of the Income- taxAct, in sub- section( 1) , for Explanation 1 , the following Explanation shall be substituted with effect from the 1st day of April, 2007, namely:-

'Explanation 1.-In this section, " assessed tax " means the tax on the total income determined under sub - section ( 1) of section 143 and where a regular assessment is made, the tax on the total income determined under such regular assessment as reducedby the amount of,-

(i) anytaxdeducted or collected at source in accordance with the provisions ofChapter XVII on any income which is subject to such deduction or collection andwhich is taken into account in computing such total income;

(ii) any relief of tax allowed under section 90 on account of tax paid in a country outside India;

(iii) any reliefof tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section;

(iv) any deduction, from the Indian income- tax payable, allowed under section 91 , on account of tax paid in a country outside India; and

(v) any tax credit allowed to be set off in accordance with the provisions of section 115JAA.' .

Amendment of section 234C.

50. In section 234C of the Income -tax Act , in sub - section ( 1) , for the Explanation , the following Explanation shall be substituted with effect from the 1st day of April, 2007, namely:-

'Explanation . In this section, " tax due on the returned income " means the tax chargeable on the total income declared in the return of income furnished by the assessee for the assessment year commencing on the 1st day of April immediately following the financial year in which the advance tax is paid or payable , as reduced by the amount of,-

(i) any tax deductible or collectible at source in accordance with the provisions ofChapter XVII on any income which is subject to such deduction or collection and which is taken into account in computing such total income;

(ii) any relief of tax allowed under section 90 on account of tax paid in a country outside India;

(iii) any relief oftax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section;

(iv) any deduction, from the Indian income - tax payable , allowed under section 91 , on account of tax paid in a country outside India; and

(v) anytax credit allowed to be set off in accordance with the provisions of section 115JAA.' .

Amendment ofsection 246A .

51. In section 246A of the Income -tax Act, in sub - section ( 1 ) , in clause (n), for the word, figures and letter " section 271C" , the words , figures and letters " section 271C , section 271CA " shall be substituted with effect from the 1st day ofApril , 2007.

52. After section 271C of the Income - tax Act, the following section shall be inserted witheffect fromthe 1st day ofApril, 2007, namely:-

Insertion of new section 271CA .

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Penalty for failure to collect tax at source .

"271CA. ( 1) If any person fails to collect the whole or any part of the tax as required by or under the provisions of Chapter XVII -BB , then , such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to collect as aforesaid.

(2)Any penalty imposable under sub- section ( 1 ) shall be imposed by the Joint Commissioner. " .

Amendment ofsection 272A .

53. In section 272A of the Income - tax Act, in sub - section (2 ), in the proviso, after the words, figures and letter " returns under sections 206 and 206C " , the words , brackets , figures and letter " and statements under sub- section ( 3) of section 200 or the proviso to sub- section ( 3) of section 206C " shall be inserted with effect from the 1st day of June , 2006.

54. In section 272BB of the Income- tax Act, with effect from the 1st day of June , 2006,-

Amendment of section 272BB .

(i) after sub -section ( 1 ) , the following sub - section shall be inserted , namely:-

'( IA) If a person who is required to quote his " tax deduction account number" or, as the case may be , " tax collection account number " or " tax deduction and collection account number " in the challans or certificates or statements or other documents referred to in sub-section (2) of section 203A, quotes a number which is false , and which he either knows or believes to be false or does not believe to be true , the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees. ' ;

(ii) in sub -section (2) , after the word, brackets and figure " sub - section ( 1) " , the words , brackets , figure and letter " or sub - section ( 1A ) " shall be inserted .

55. In section 273B of the Income-taxAct ,--

Amendment of section 273B.

(a) for the word, figures and letter " section 271C" , the words, figures and letters " section 271C, section 271CA " shall be substituted with effect from the 1st day of April, 2007;

(b) for the words , brackets , figures and letters " sub - section ( 1) of section 272BB " , the words , brackets , figures and letters " sub - section ( 1) or sub - section ( 1A) of section 272BB " shall be substituted with effect from the 1st day of June , 2006.

56. In the Fourth Schedule to the Income- tax Act, in Part A, with effect from the 1st day ofApril, 2007,-

Amendment ofFourth Schedule.

(a) in rule3 , after sub - rule ( 1) , the following proviso shall be inserted, namely:--

"Provided that in a case where recognition has been accorded to any provident fund on or before the 31st day of March, 2006 and such provident fund does not satisfy the conditions set out in clause ( ea) of rule 4, the recognition to such fund shall be withdrawn, if such fund does not satisfy, on or before the 31st day of March, 2007, the conditions set out in the said clause and any other condition which the Board may, by rules specify, in this behalf. " ;

(b) inrule 4, after clause ( e) , the following clause shall be inserted, namely:-

19 of 1952 .

"( ea) the fund of an establishment to which the provisions of sub- section ( 3) or sub- section ( 4) of section 1 of the Employees ' Provident Funds andMiscellaneous Provisions Act , 1952 apply, and such establishment has beenexempted under section 17 of the said Act from the operation of all or any of the provisions of any Scheme referred to in that section; " .

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Wealth-tax

57. In section 17A of the Wealth - taxAct, with effect from the 1st day ofJune , 2006, Amendment of Act 27 of 1957.

(a) insub -section ( 1) , after the proviso, the following proviso shall be inserted, namely:-

'Provided further that in case the assessment year in which the net wealth was first assessable is the assessment year commencing on the 1st day ofApril , 2004 or any subsequent year, the provisions of this sub-section shall have effect as if for the words " two years " , the words " twenty- one months " had been substituted.' ;

(b) in sub -section ( 2) , after the proviso , the following proviso shall be inserted , namely:-

'Provided further that where the notice under sub - section ( 1 ) of section 17 was served on or after the 1st day ofApril, 2005 , the provisions of this sub- section shall have effect as if for the words " one year " , the words "nine months " had been substituted. ' ;

'Provided further that where the order under section 23A or section 24 is received by the Chief Commissioner or Commissioner or, as the case may be , the order under section 25 is passed by the Commissioner, on or after the 1st day ofApril , 2005 , the provisions of this sub - section shall have effect as if for the words " one year " , the words " nine months " had been substituted .' .

CHAPTER IV

INDIRECT TAXES

Customs

52 of 1962.

Amendment of section 23 .

58. In section 23 of the Customs Act, 1962 (hereinafter referred to as the Customs Act) , in sub - section (2) , the following proviso shall be inserted, namely:-

"Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force ." .

Amendment of section 68 .

59. In section 68 of the Customs Act, after the proviso, the following proviso shall be inserted, namely:-

"Provided further that the owner of any such warehoused goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force." .

Amendment of notifications issued under seclion 25 of Customs Act. 60. ( 1) The notifications of the Government of India in the Ministry of Finance (Department ofRevenue) numbers GS.R. 423 (E) , dated the 20thApril, 1992 and GS.R. 619(E ), dated the 17th September , 2004, issued under sub- section ( 1 ) of section 25 of the Customs Act, shall stand amended and shall be deemed to have been amended in the manner as specified against each of them in column (3 ) of the Second Schedule, on and from the corresponding date mentioned in column (4) of that Schedule retrospectively, and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said notifications , shall be deemed to be , and always to have been, for all purposes , as validly and effectively taken or done as if the notifications as amended by this sub- section had been in force at all material times .

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(2) Notwithstanding the expiration of the notifications referred to in sub -section ( 1) , the Central Government shall have and shall be deemed to have the power to amend the notifications referred to in the said sub-section with retrospective effect as if the Central Governmenthad the power to amend the said notifications under sub - section ( 1 ) of section 25 oftheCustomsAct, retrospectively, at all material times .

Explanation. For the removal of doubts , it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.

Customs tariff

51 of 1975 .

Amendment of section 9.

61. In section9 of the Customs Tariff Act, 1975 ( hereinafter referred to as the Customs TariffAct),-

(a) in sub - section ( 1) , in the Explanation , in clause ( a) , for the words "within the territory of the exporting or producing country", the words " in the exporting or producing country or territory " shall be substituted;

(b) after sub -section (7) , the following sub - section shall be inserted, namely:-

52 of 1962 .

"(74) Unless otherwise provided, the provisions of the Customs Act, 1962 and the rules and regulations made thereunder, relating to the date for determination of rate of duty, non - levy, short - levy, refunds , interest, appeals , offences and penalties shall, as far as may be, to the duty chargable under this section as they apply in relation to duties leviable under that Act. ".

Amendment of section 9A.

62. In section 9A of the Customs TariffAct , in sub - section ( 1 ) , in the Explanation , in clause (c) , in sub- clause (i ) , for the words " meant for consumption " , the words " destined for consumption " shall be substituted.

63. In the Customs Tariff Act, the First Schedule shall ,-

Amendment ofFirst Schedule.

(a)be amended in the manner specified in the Third Schedule ; and

(b)with effect from the 1st day of January, 2007 , be also amended in the manner specified in the Fourth Schedule .

Excise

1 of 1944.

Amendment of section 12C.

64. In section 12C of the Central Excise Act , 1944 ( hereinafter referred to as the Central ExciseAct), in sub - section (2) , after clause ( c), the following clause shall be inserted, namely:-

32 of 1994 .

"(d) the surplus amount referred to in sub - section (6) of section 73A of the FinanceAct, 1994. " .

65. In section 23C of the Central Excise Act , in sub - section (2 ) , after clause (e) , the following clause shall be inserted, namely:-

Amendment of section 23C.

"(f) determination of the liability to pay duties of excise on any goods under this Act." .

66. In the Central Excise Act, the Third Schedule shall ,-

Amendment ofThird Schedule .

(a) with effect from the 1st day of January, 2007 , be amended in the manner specified in Part I of the Fifth Schedule; and

the (b) with effect from such date as the Central Government may, by notification in the Official Gazette , appoint , be also amended in the manner specified in Part II of th said Fifth Schedule .

53624.1 SEC. 2]

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Excisetariff

67. In the Central Excise TariffAct, 1985, the First Schedule shall ,-

(a) be amended in the manner specified in the Sixth Schedule; and

Amendment ofFirst Schedule to Act 5 of 1986.

(b) with effect from the 1st day of January, 2007 , be also amended in the manner specified in the Seventh Schedule.

Service tax

68. In the Finance Act, 1994, --

Amendment ofAct 32 of 1994.

(A) in section 65, with effect from such date as the Central Government may, by notification in the Official Gazette , appoint,-

(1) in clause(3) , for the words " commercial concern" , the word "person" shall be substituted;

(2) for clause(3b), the following clause shall be substituted, namely: ---

(3b) " aircraft operator " means any person who provides the service oftransport of goods or passengers by aircraft ; ' ;

(3) after clause (7), the following clause shall be inserted , namely:-

(7a)" auction ofproperty" includes calling the auction or providing a facility, advertising or illustrating services , pre -auction price estimates , short-term storage services , repair or restoration services in relation to auction ofproperty; ' ;

(4) after clause (9) , the following clauses shall be inserted, namely:-

(9a) " automated teller machine" means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money betweenbank accounts and facilitate other financial transactions ;

(9b) " automated teller machine operations , maintenance or management service" means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transactionprocessing , cash forecasting , replenishment, reconciliation and value - added services;

2 of 1934 .

(9c) "banker to an issue " means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934, carrying on the activities relating to an issue including acceptance of application , application money, allotment money and call money, refund of application money, payment of dividend and interest warrants; ' ;

(5) in clause ( 12) , in sub -clause (a) ,-

(a) for the words " commercial concern " , the words " any other person" shall be substituted;

(b) item( ii) shall be omitted;

"(viii) banker to an issue services ; and

(ix) other financial services , namely, lending ; issue ofpay order , demand draft, cheque , letter of credit and bill of exchange ; transfer ofmoney including telegraphic transfer, mail transfer and electronic 28

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[PART II-

transfer; providing bank guarantee, overdraft facility, bill discounting facility, safe deposit locker, safe vaults ; operation of bank accounts;";

(6) in clause ( 19) , in the Explanation , in clause (b) , for the words "developing or maintaining of computer software , or computerised data processing" , the words " or developing of computer software " shall be substituted;

(7) in clause (31 ) , for the words " an engineering firm" , the words " any body corporate or any other firm " shall be substituted;.

(8) in clause (33 ) , for the words " a commercial concern ", the words " any person" shall be substituted;

(9) after clause (33) , the following clause shall be inserted, namely: --

'(33a) " credit card, debit card , charge card or other payment card service" includes any service provided,-

(i) by a banking company, financial institution including non- banking financial company or any other person (hereinafter referred to as the issuing bank) , issuing such card to a card holder ;

(ii) by any person to an issuing bank in relation to such card business , including receipt and processing of application, transfer of embossing data to issuing bank's personalisation agency, automated teller machine personal identification number generation, renewal or replacement of card , change of address , enhancement of credit limit, payment updation and statement generation;

(iii) by any person, including an issuing bank and an acquiring bank, to any other person in relation to settlement of any amount transacted through such card.

Explanation . For the purposes of this sub- clause , "acquiring bank" means any banking company , financial institution including non-banking financial company or any other person , who makes the payment to any person who accepts such card;

(iv) in relation to joint promotional cards or affinity cards or co-branded cards;

(v) in relation to promotion and marketing of goods and services through such card;

(vi) by a person, to an issuing bank or the holder of such card, for making use of automated teller machines of such person; and

(vii) by the owner of trade marks or brand name to the issuing bank under an agreement, for use of the trade mark or brand name and other services in relation to such card, whether or not such owner is a club or association and the issuing bank is a member of such club or association .

Explanation.-For the purposes of this sub - clause , an issuing bank and the owner of trade marks or brand name shall be treated as separate persons; ' ;

(10) in clause(34) , for the words " commercial concern " , the word " person" shall be substituted;

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(11) after clause (35) , the following clause shall be inserted, namely:-

52 of 1962 .

(35a) " customs airport" means an airport appointed as such under clause (a) of sub- section ( 1) of section 7 of the Customs Act, 1962; ' ;

(12) in clause (38) , for the words " commercial concern " , the word "person" shall be substituted;

(13) in clause (39a) , in sub - clause ( i ) , for the words " machinery or equipment" , the words " machinery, equipment or structures , whether pre- fabricated or otherwise" shall be substituted;

(14) in clause (50b) , for the words " commercial concern which " , the words "person who" shall be substituted;

(15) after clause (56) , the following clauses shall be inserted, namely:-

'(56a) "international journey " , in relation to a passenger, means his journey from any customs airport on board any aircraft to a place outside India;

(566)" internet" means a global information system which is logically linked together by a globally unique address , based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol or Internet Protocol suite or its subsequent enhancements or upgradations and all other Internet Protocol compatible protocols ; ' ;

(16) after clause (57) , the following clause shall be inserted, namely:---

'(57a) " internet telephony" means telecommunication service through internet and includes fax, audio conferencing and video conferencing;' ;

(17) in clause(58), for the words " in India", the words " and includes a re- insurer" shall be substituted;

(18) after clause (59) , the following clause shall be inserted, namely:-

'(59a) " issue" means an offer of sale or purchase of securities to, or from, the public or the holder of securities ; ' ;

(19) for clause (64) , the following clause shall be substituted, namely:-

'(64) " management, maintenance or repair" means any service provided hy--

( i) any person under a contract or an agreement; or

to,- (ii) a manufacturer or any person authorised by him, in relation

not; (a) management of properties , whether immovable or

(b) maintenance or repair of properties , whether immovable or not; or

(c) maintenance or repair including reconditioning or restoration, or servicing of any goods , excluding a motor vehicle;' ;

(20) in clause ( 65) , for the words " relating to conceptualising , devising , development , modification , rectification or upgradation of any working system THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

ofany organisation " , the words " in relation to financial management, human resources management, marketing management, production management , logistics management , procurement and management of information technology resources or other similar areas of management " shall be substituted;

(21) in clauses (68) and (69) , for the words " commercial concern" wherever they occur, the word "person " shall be substituted;

(22) after clause (77b) , the following clause shall be inserted, namely: --

(77c) "passenger " means any person boarding , at any customs airport , an aircraft for performing an international journey, but does not include-

(i) aperson who has arrived at such customs airport from a place outside India and is in transit through India , provided that he does not pass through immigration and does not leave customs area and continues his journey to a place outside India; and

(ii) a person employed or engaged by the aircraft operator in any capacity on board the aircraft ; ' ;

(23) in clause (79), for the words " a commercial concern " , the words " any person" shall be substituted;

(24) in clause (86b) , for the words " a commercial concem which " , the words " any person who " shall be substituted;

(25) after clause (86b) , the following clause shall be inserted, namely:

'(86c) "public relations " includes strategic counselling based on industry, media and perception research, corporate image management, media relations , media training, press release , press conference , financial public relations , brand support , brand launch, retail support and promotions , events and communications and crisis communications ; ' ;

(26) after clause(89b) , the following clause shall be inserted, namely:--

(89c) " registrar to an issue " means any person carrying on the activities in relation to an issue including collecting application forms from investors , keeping a record of applications and money received from investors or paid to the seller of securities , assisting in determining the basis of allotment of securities , finalising the list of persons entitled to allotment of securities and processing and despatching allotment letters , refund orders or certificates and other related documents ; ' ;

(27) in clause (94) , for the words " commercial concern " , the word "person" shall be substituted;

(28) after clause (95) , the following clause shall be inserted , namely:--

'(95a) " share transfer agent" means any person who maintains the record of holders of securities and deals with all matters connected with the transfer or redemption of securities or activities incidental thereto; ' ;

(29) after clause (96) , the following clause shall be inserted, namely: ---

'(96a) " ship management service " includes ,-

ship; (i) the supervision of the maintenance , survey and repair of

(ii) engagement or providing of crews ;

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SEC. 2]

owner; (iii) receiving the hire or freight charges on behalf of the

(iv) arrangements for loading and unloading;

(v) providing for victualling or storing of ship;

(vi) negotiating contracts for bunker fuel and lubricating oil ;

(vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship;

(viii) the entry of ship in a protection or indemnity association;

(ix) dealing with insurance , salvage and other claims ; and

(x) arranging of insurance in relation to ship; ' ;

(30) in clause (99), for the words " commercial concern " , the word "person " shall be substituted;

(31) after clause (99) , the following clause shall be inserted , namely:

'(99a) " sponsorship " includes naming an event after the sponsor, displaying the sponsor's company logo or trading name , giving the sponsor exclusive or priority booking rights , sponsoring prizes or trophies for competition; but does not include any financial or other support in the form ofdonations or gifts , given by the donors subject to the condition that the service provider is under no obligation to provide anything in return to such donors; ' ;

(32) after clause ( 104b), the following shall be inserted, namely:-

(104c) " support services of business or commerce " means services provided in relation to business or commerce and includes evaluation of prospective customers , telemarketing, processing of purchase orders and fulfilment services , information and tracking ofdelivery schedules , managing distribution and logistics, customer relationship management services , accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies , infrastructural support services and other transaction processing .

Explanation. For the purposes of this clause , the expression "infrastructural support services " includes providing office along with office utilities , lounge , reception with competent personnel to handle messages , secretarial services , internet and telecom facilities, pantry and security;';

(33) in clause (105) ,—

(a) for the words "policy holder" wherever they occur, the words "policy holder or any person " shall be substituted;

(b) for the word " insurer" wherever it occurs , the words " insurer , including re - insurer " shall be substituted;

(d) in sub- clause (zh ) , for the words " a commercial concern" , the words " any person " shall be substituted;

(e) in sub -clause (zm), for the words " commercial concern ", the words " any other person " shall be substituted;

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(f) insub -clause ( zzb) , for the words " a commercial concern " , the words " any person " shall be substituted;

(g) in sub-clause (zzg) , for the words " maintenance or repair " , the words " management , maintenance or repair " shall be substituted ;

(h) in sub - clause ( zzq) , for the words " a commercial concern " , the words " any other person" shall be substituted ;

(i) aftersub -clause ( zzzh) , the following shall be inserted , namely:-

'(zzzi) to any person, by a registrar to an issue , in relation to sale or purchase of securities ;

(zzzj) to any person , by a share transfer agent, in relation to securities;

(zzzk) to any person , by any other person, in relation to automated teller machine operations , maintenance or management service , in any manner;

(zzzl) to a banking company or a financial institution including anon-banking financial company or any other body corporate or a firm, by any person , in relation to recovery of any sums due to such banking company or financial institution , including a non - banking financial company, or any other body corporate or a firm, in any manner ;

(zzzm) to any person, by any other person, in relation to sale of space or time for advertisement, in any manner; but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation.

Explanation 1. For the purposes of this sub -clause , " sale ofspace or time for advertisement" includes ,----

(i) providing space or time , as the case may be, for display, advertising , showcasing of any product or service in video programmes , television programmes or motion pictures or rnusic albums , or on billboards, public places , buildings , conveyances , cell phones , automated teller machines, internet;

(ii) selling of time slots on radio or television by a person, other than a broadcasting agency or organisation; and

(iii) aerial advertising.

25 of 1867 .

Explanation 2. For the purposes of this sub- clause , " print media " means " book" and " newspaper " as defined in sub- section ( 1 ) of section 1 of the Press and Registration of Books Act, 1867;

(zzzn) to anybody corporate or firm, by any person receiving sponsorship , in relation to such sponsorship , in any manner, but does not include services in relation to sponsorship of sports events ;

(zzzo) to any passenger, by an aircraft operator , in relation to scheduled or non- scheduled air transport of such passenger embarking in India for international journey, in any class other than economy class .

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Explanation 1. For the purposes of this sub - clause , economy class in an aircraft meant for scheduled air transport of passengers means ,--

(i) where there is more than one class of travel, the class attracting the lowest standard fare; or

(ii) where there is only one class of travel , that class .

Explanation 2.- For the purposes of this sub - clause, in an aircraft meant for non -scheduled air transport of passengers , no class of travel shall be treated as economy class ;

24 of 1989 .

(zzzp) to any person, by any other person other than Government railway as defined in clause (20) of section 2 of the Railways Act , 1989, in relation to transport of goods in containers by rail, in any manner;

(zzzq) to any person, by any other person, in relation to support services of business or commerce , in any manner;

(zzzr) to any person, by any other person , in relation to auction ofproperty, movable or immovable , tangible or intangible, in any manner, but does not include auction ofproperty under the directions ororders of a court of law or auction by the Government ;

(zzzs) to any person, by any other person , in relation to managing the public relations of such person, in any manner ;

(zzzt) to any person, under a contract or an agreement, by any other person, in relation to ship management service;

(zzzu) to any person, by any other person, in relation to internet telephony;

(zzzv) to any person, by any other person, in relation to transport of such person embarking from any port or other port in India, by a cruise ship .

Explanation. For the purposes of this sub - clause, " cruise ship" means a ship or vessel used for providing recreational or pleasure trips , but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage ;

(zzzw) to any person, by any other person, in relation to credit card, debit card, charge card or other payment card service, in any manner;";

(j) the Explanation occurring at the end shall be omitted;

(34) in clause(106), the following Explanation shall be inserted, namely:-

'Explanation. For the removal ofdoubts , it is hereby declared that for the purposes of this clause , "technical testing and analysis " includes testing and analysis undertaken for the purpose of clinical testing ofdrugs and formulations ; but does not include testing or analysis for the purpose ofdetermination of the nature of diseased condition, identification of a disease, prevention of any disease or disorder in human beings or animals ; ' ;

(35) after clause ( 121) , the following Explanation shall be inserted, namely:-

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

"Explanation. For the purposes of this section , taxable service includes any taxable service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration. " ;

(B) in section 66,---

(1) for the words " ten per cent. " , the words " twelve per cent . " shall be substituted;

(2) with effect from such date as the Central Government may, by notification in the Official Gazette , appoint, for the word, brackets and letters " and (zzzh)" , the brackets , letters and word " , (zzzh) , (zzzi) , ( zzzj) , ( zzzk) , (zzzł) , (zzzm) , (zzzn) , (zzzo ) , (zzzp) , (zzzq) , (zzzr) , ( zzzs) , (zzzt) , (zzzu ) , (zzzv ) and (zzzw) " shall be substituted;

'66A. ( 1 ) Where any service specified in clause ( 105) of section 65 is ,- Charge of service tax on services received from outside India .

(a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and

(b) received by a person (hereinafter referred to as the recipient ) who has his place of business , fixed establishment , permanent address or usual place of residence , in India,

such service shall , for the purposes of this section, be the taxable service , and such taxable service shall be treated as if the recipient had himself provided the service in India , and accordingly all the provisions of this Chapter shall apply: Provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, the provisions of this sub - section shall not apply:

Provided further that where the provider of the service has his business establishment both in that country and elsewhere , the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided.

(2) Where a person is carrying on a business through a permanent establishment in India and through another permanent establishment in a country other than India , such permanent establishments shall be treated as separate persons for the purposes of this section .

Explanation 1 .--A person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country.

Explanation 2.-Usual place ofresidence , in relation to a body corporate , means the place where it is incorporated or otherwise legally constituted.' ;

(D) for section 67 , the following section shall be substituted , namely:-

'67. ( 1 ) Subject to the provisions of this Chapter , where service tax is chargeable on any taxable service with reference to its value , then such value shall,--

Valuation of taxable services for charging service tax ,

(i) in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him;

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

(ii) in a case where the provision of service is for a consideration not wholly or partly consisting of money, be such amount in money as, with theaddition of service tax charged, is equivalent to the consideration;

(iii) in a case where the provision of service is for a consideration which is not ascertainable , be the amount as may be determined in the prescribed manner.

(2) Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable , the value of such taxable service shall be such amount as , with the addition of tax payable, is equal to the gross amount charged.

(3) The gross amount charged for the taxable service shall include any amount received towards the taxable service before , during or after provision of such service .

(4) Subject to the provisions of sub - sections ( 1 ) , (2) and (3) , the value shall be determined in such manner as may be prescribed .

Explanation For the purposes of this section,-

(a) "consideration " includes any amount that is payable for the taxable services provided or to be provided;

(b) " money" includes any currency, cheque , promissory note, letter ofcredit, draft, pay order, travellers cheque , money order, postal remittance and other similar instruments but does not include currency that is held for its numismatic value;

(c) " gross amount charged" includes payment by cheque, credit card, deduction from account and any form of payment by issue of credit notes or debit notes and book adjustment.' ;

(E) in section 73 ,--

(a) after sub - section ( 1) , the following sub- section shall be inserted, namely:-

"(1A) Where any service tax has not been levied or paid or has been short- levied or short- paid or erroneously refunded, by reason of fraud, collusion or any wilful mis - statement or suppression of facts , or contravention of any of the provisions of this Chapter or the rules made thereunder, with intent to evade payment of service tax, by such person or his agent, to whom a notice is served under the proviso to sub - section ( 1 ) by the Central Excise Officer, such person or agent may pay service tax in full or inpart as may be accepted by him, and the interest payable thereon under section 75 and penalty equal to twenty- five per cent. ofthe service tax specified in the notice or the service tax so accepted by such person within thirty days of the receipt of the notice." ;

(b) in sub-section ( 2) , the following provisos shall be inserted, namely:-

"Provided that where such person has paid the service tax in full together with interest and penalty under sub - section (1A) , the proceedings in respect of such person and other persons to whom notices are served under sub - section ( 1 ) shall be deemed to be concluded:

Provided further that where such person has paid service tax in part along with interest and penalty under sub - section ( 1A ) , the Central Excise Officer shall determine the amount of service tax or interest not being in excess of the amount partly due from such person . " ;

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

(F) after section 73 , the following sections shall be inserted , namely:---

Service tax collected from any person to be deposited with Central Government .

"73A . ( 1 ) Any person who is liable to pay service tax under the provisions ofthis Chapter or the rules made thereunder , and has collected any amount in excess of the service tax assessed or determined and paid on any taxable service under the provisions of this Chapter or the rules made thereunder from the recipient of taxable service in any manner as representing service tax , shall forthwith pay the amount so collected to the credit of the Central Government .

(2) Where any person who has collected any amount, which is not required to be collected , from any other person, in any manner as representing service tax, such person shall forthwith pay the amount so collected to the credit of the Central Government .

(3) Where any amount is required to be paid to the credit of the Central Government under sub- section ( 1) or sub - section ( 2) and the same has notbeen so paid, the Central Excise Officer shall serve , on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified inthe notice, should not be paidby him to the credit of the Central Government .

(4) The Central Excise Officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub - section ( 3) , determine the amount due from such person, not being in excess of the amount specified in the notice, and thereupon such person shall pay the amount so determined.

(5) The amount paid to the credit of the Central Government under sub- section ( 1 ) or sub - section (2) or sub - section (4) , shall be adjusted against the service tax payable by the person on finalisation of assessment or any other proceeding for determination of service tax relating to the taxable service referred to in sub - section ( 1) .

1 of 1944.

(6) Where any surplus amount is left after the adjustment under sub- section (5) , such amount shall either be credited to the Consumer Welfare Fund referred to in section 12C of the Central Excise Act, 1944 or, as the case may be, refunded to the person who has borne the incidence of such amount , in accordance with the provisions of section 11B of the said Act and such person may make an application under that section in such cases within six months from thedate of the public notice to be issued by the Central Excise Officer for the refund of such surplus amount.

Interest on amount collected in excess.

73B . Where an amount has been collected in excess of the tax assessed or determined andpaid for any taxable service under this Chapter or the rules made thereunder from the recipient of such service , the person who is liable to pay such amount as determined under sub- section ( 4) of section 73A, shall, in addition to the amount, be liable to pay interest at such rate not below ten per cent. and not exceeding twenty - four per cent . per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette , from the first day of the month succeeding the month in which the amount ought to have been paid under this Chapter, but for the provisions contained in sub- section (4) of section 73A, till the date of payment of such amount:

1 of 1944 .

Provided that in such cases where the amount becomes payable consequent to issue of an order , instruction or direction by the Board under section 37B of the Central Excise Act, 1944 , and such amount payable is voluntarily paid in full , without reserving any right to appeal against such payment at any subsequent stage , within forty - five days from the date of issue ofsuch order, instruction or direction, as the case may be , no interest shall be SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

payable and in other cases, the interest shall be payable on the whole amount, including the amount already paid.

Explanation 1.-Where the amount determined under sub - section (4) of section 73A is reduced by the Commissioner (Appeals ), the Appellate Tribunal or, as the case may be , the court, the interest payable thereon under this section shall be on such reduced amount .

Explanation 2.-Where the amount determined under sub - section ( 4) of section 73A is increased by the Commissioner (Appeals) , the Appellate Tribunal or, as the case may be , the court, the interest payable thereon under this section shall be on such increased amount .

Provisional attachment to protect revenue in certain cases .

73C. ( 1) Where, during the pendency of any proceeding under section 73 orsection 73A , the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue , it is necessary so to do , he may, with the previous approval of the Commissioner of Central Excise , by order in writing , attach provisionally any property belonging to the person on whom notice is served under sub- section ( 1 ) of section 73 or sub- section ( 3) of section 73A , as the case may be , in such manner as may be prescribed.

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub- section(1):

Provided that the Chief Commissioner of Central Excise may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit , so, however, that the total period of extension shall not in any case exceed two years .

Publication

information in respect of persons in certain cases .

73D.( 1 ) Ifthe Central Government is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings under this Chapter in respect of such person, it may cause to be published such names and particulars in such manner as may be prescribed.

(2) No publication under this section shall be made in relation to any penalty imposed under this Chapter until the time for presenting an appeal to the Commissioner (Appeals) under section 85 or the Appellate Tribunal under section 86, as the case may be , has expired without an appeal having been presented or the appeal , if presented, has been disposed of.

Explanation. In the case of a firm, company or other association of persons , the names of the partners of the firm, directors , managing agents , secretaries and treasurers or managers of the company, or the members of the association, as the case may be , shall also be published if, in the opinion of the Central Government, circumstances of the case justify it. " ;

(G) for section 76, the following section shall be substituted, namely:-

Penally for failure to pay service tax.

"76. Any person, liable to pay service tax in accordance with the provisions of section 68 or the rules made under this Chapter , who fails to pay such tax , shall pay, in addition to such tax and the interest on that tax in accordance with the provisions of section 75 , a penalty which shall not be less than two hundred rupees for every day during which such failure continues or at the rate of two per cent. of such tax, per month, whichever is higher, starting with the first day after the due date till the date of actual payment of the outstanding amount of service tax:

THE GAZETTE OF INDIA EXTRAORDINARY

[PARTII-

Provided that the total amount of the penalty payable in terms of this section shall not exceed the service tax payable.

Illustration

X, an assessee, fails to pay service tax of Rs . 10 lakhs payable by 5th March . X pays the amount on 15th March . The default has continued for 10 days . The penalty payable by X iscomputed as follows:-

2% of the amount of default for to days 2 x 10,00,000 x 10/31- Rs. 6,451.61

Penalty calculated @ Rs . 200 per day for 10 days = Rs . 2,000

Penalty liable to be paid is Rs . 6,452.00." ;

(H) in section 83, the figures and letter " 11 " and " 11D " shall be omitted;

(1) after section 86, the following section shall be inserted, namely:--

Recovery of any amount due to Central Government.

"87. Where any amount payable by a person to the credit of the Central Government under any of the provisions of this Chapter or of the rules made thereunder is not paid, the Central Excise Officer shall proceed to recover the amount by one or more of the modes mentioned below:-

(a) the Central Excise Officer may deduct or may require any other Central Excise Officer or any officer of customs to deduct the amount so payable from any money owing to such person which may be under the control of the said Central Excise Officer or any officer of customs ;

(b) (i) the Central Excise Officer may, by notice in writing, require any other person from whom money is due or may become due to such person, or who holds or may subsequently hold money for or on account of such person, to pay tothe credit of the Central Government either forthwith upon the money becoming due or being held or at or within the time specified in the notice , not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount ;

(ii) every personto whom a notice is issued under this section shall be bound to comply with such notice , and in particular , where any such notice is issued to a post office , banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt , policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made , notwithstanding any rule, practice or requirement to the contrary;

(iii) in a case where the person to whom a notice under this section is sent, fails tomake the payment in pursuance thereof to the Central Government, he shall be deemed to be an assessee in default in respect of the amount specified in the notice and all the consequences of this Chapter shall follow;

(c) the Central Excise Officer may, on an authorisation by the Commissioner of Central Excise , in accordance with the rules made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable ispaid; and in case , any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress , may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable andthe costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

(d) the Central Excise Officer may prepare a certificate signedby him specifying the amount due from such person and send it to the Collector ofthe district in which such person owns any property or resides or carries onhis business and the said Collector , on receipt of such certificate , shall proceed to recover from such person the amount specified thereunder as ifitwere an arrear of land revenue ." ;

(J) insection 94, in sub - section (2) ,—

(1) after clause (a) , the following clause shall be inserted, namely:-

"(aa) the determination of amount and value of taxable service under section 67;" ;

(2) after clause (c) , the following clauses shall be inserted, namely:-

"(cc) the manner of provisional attachment of property under sub- section ( 1) of section 73C;

(ccc) publication of name of any person and particulars relating to any proceeding under sub- section ( 1 ) of section 73D; " ;

(3) after clause (eee), the following clause shall be inserted, namely:---

"( eeee) the manner of recovery of any amount due to the Central Government under section 87 ;" ;

(K) insection 95, after sub - section ( IB) , the following sub - section shall be inserted, namely:-

"(IC) If any difficulty arises in respect of implementing , classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act , 2006, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2006 receives the assent of the President.";

(L) in section 96C, in sub - section (2) , after clause (e) , the following clause shall be inserted, namely:-

"(f) determination of the liability to pay service tax on a taxable service under the provisions of Chapter V. " .

CHAPTERV

MISCELLANEOUS

69. In the Indian Stamp Act, 1899,-

Amendment ofAct 2 of 1899 .

(a) in section 9, in sub -section (2), in clause (a), for the words " Seventh Schedule tothe Constitution" , the words , brackets , letter and figure " Seventh Schedule to the Constitution, except the subject matters referred to in clause (b ) of sub - section ( 1 ) " shall be substituted;

(b) in section 35, in clause (a) to the proviso , for the words "not being an instrument chargeable with a duty not exceeding ten naye paise only, or a bill of exchange or promissory note , shall , subject to all just exceptions, " , the word " shall " shall be substituted.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

70. The Promissory Notes (Stamp) Act, 1926 , is hereby repealed:

Repeal of Act 11 of 1926 .

Provided that such repeal shall not affect-

(a) the previous operation of the said Act or anything duly done or suffered thereunder;

(b) any right, privilege , obligation or liability acquired, accrued or incurred under the said Act ; and

71. In the Central Sales Tax Act, 1956, in section 14, after clause ( v) , the following clause shall be inserted , namely:-

Amendment of section 14 ofAct 74 of 1956 .

"(va) liquefied petroleum gas for domestic use; " .

72. In the Additional Duties of Excise ( Goods of Special Importance) Act, 1957 , with effect from the 1st day of January, 2007, the First Schedule shall be amended in the manner specified in the Eighth Schedule .

Amendment of First Schedule 10 Act 58 of 1957 .

73. In the Oil Industry ( Development) Act, 1974 , in the Schedule, against Sl . No.1 , relating to crude oil, for the entry in column 3 , the entry "Rupees two thousand five hundred per tonne . " shall be substituted .

Amendment ofSchedule to Act 47 of 1974 .

74. In the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, with effect from the 1st day of January, 2007, the Schedule shall be amended in the manner specified in the Ninth Schedule .

Amendment of Schedule to Act 40 of 1978 .

75. In the Finance Act, 2001 , with effect from the 1st day of January, 2007 , the Seventh Schedule shall be amended in the manner specified in the Tenth Schedule.

Amendment of Seventh Schedule to Act 14 of 2001 .

76. In the Finance (No. 2) Act, 2004, with effect from the 1st day of June , 2006 ,-

Amendment ofAct 23 of 2004.

(a) in section97, in clause (5) , in sub- clause ( i) , for the words " fifty per cent . " , the words " sixty- five per cent . " shall be substituted ;

(b) in section 98 , in the Table ,

(i) against Sl . No. 1 , under column (3) relating to rate , for the figures and words"0.1 per cent. " , the figures and words "0.125 per cent . " shall be substituted; (ii) against Sl . No. 2, under column ( 3 ) relating to rate, for the figures and words "0.1 per cent. " , the figures and words " 0.125 per cent . " shall be substituted;

(iii) against Sl . No. 3 , under column (3 ) relating to rate, for the figures and words "0.02 per cent . " , the figures and words " 0.025 per cent . " shall be substituted;

(iv) against Sl . No. 4, under column ( 3) relating to rate, for the figures and words " 0.0133 per cent . " , the figures and words " 0.017 per cent. " shall be substituted;

(v) against Sl. No. 5 , under column (3) relating to rate , for the figures and words "0.2 per cent . " , the figures and words " 0.25 per cent . " shall be substituted.

Declaration under the Provisional Collection of Taxes Act, 1931

It ishereby declared that it is expedient in the public interest that the provisions of clauses 63( a ) 67( a) and 73 of this Bill shall have immediate effect under the Provisional Collection of taxes Act , 1931 .

41 THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

THE FIRST SCHEDULE

(See section 2)

PART I

INCOME - TAX

Paragraph A

(1) In the case ofevery individual other than the individual referred to in items (II) and (III) of this Paragraph 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

Nil;

(1) where the total income does not exceed Rs . 1,00,000

(2) where the total income exceeds Rs.1,00,000 but does not exceed Rs . 1,50,000

10 per cent . of the amount by which the total income exceeds Rs . 1,00,000;

(3) where the total income exceeds Rs . 1,50,000 but does not exceed Rs . 2,50,000

Rs . 5,000 plus 20 per cent. ofthe amount by which the total income exceeds Rs . 1,50,000;

(4) where the total income exceeds Rs . 2,50,000

Rs. 25,000 plus 30 per cent. of the amount by which the total income exceeds Rs . 2,50,000 .

(II) Inthe case ofevery individual , being a woman resident in India , and below the age of sixty - five years at any timeduring the previous year,-

Ratesof income-tax

(1) where the total income does not exceed Rs . 1,35,000 Nil;

(2) where the total income exceeds Rs . 1,35,000 but doesnot exceed Rs . 1,50,000

10 per cent. of the amount by which the total income exceeds Rs . 1,35,000 ;

(3) where the total income exceeds Rs . 1,50,000 but doesnot exceed Rs . 2,50,000

Rs. 1,500 plus 20 per cent. of the amount by which the total income exceeds Rs . 1,50,000;

(4) where the total income exceeds Rs . 2,50,000

Rs. 21,500 plus 30 per cent. of the amount by which the total income exceeds Rs . 2,50,000 .

(III) In the case of every individual , being a resident in India, who is of the age of sixty- five years or more at any timeduring the previous year,-

Rates of income- tax

( 1) where the total income does not exceed Rs. 1,85,000 Nil;

(2) where the total income exceeds Rs . 1,85,000 but does not exceed Rs . 2,50,000

20 per cent . of the amount by which the total income exceeds Rs . 1,85,000;

(3) where the total income exceeds Rs . 2,50,000

Rs. 13,000 plus 30 per cent . of the amount by which the total income exceeds Rs . 2,50,000.

Surcharge on income- tax

The amount of income - tax computed in accordance with the preceding provisions of this Paragraph, or in section 111A or section 112, shall ,- 42

[PART II-- THE GAZETTE OF INDIA EXTRAORDINARY

(i) in the case of every individual or Hindu undivided family or association of persons or body of individuals having a total income exceeding ten lakh 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 ofthe Union calculated at the rate of ten per cent . of such income- tax;

(ii) inthe 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 ten per cent . of such income-tax :

Provided that in case ofpersons mentioned in item (i) above having a total income exceeding ten lakh 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 ten lakh rupees by more than the amount of income that exceeds ten lakh rupees .

ParagraphB

In the case of every co - operative society,--

Ratesof income- tax

10 per cent . of the total income;

(1 ) where the total income does not exceed Rs . 10,000

(2) where the total income exceeds Rs.10,000 but does not exceed Rs . 20,000

Rs . 1,000 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 . 3,000 plus 30 per cent. of the amount by which the total income exceeds Rs . 20,000.

Paragraph C

Inthe case of every firm,-

Rate of income- tax

30 per cent.

On the whole of the total income

Surcharge on income-tax

The amount of income - tax computed at the rate hereinbefore specified , or in section 111A or section 112 , shall , in the case of every firm, be increased by a surcharge for purposes of the Union calculated at the rate of ten 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 income

30 percent.

Paragraph E

In the case of a company,-

Ratesof income- tax

30 per cent. of the total income;

I. In the case of a domestic company

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 withthe Government or the Indian concern after the 31st day of March, 1961 but before the Ist day of

April , 1976; or 43 SEC.2]

THE GAZETTE OF INDIA EXTRAORDINARY

(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 butbefore the 1st day ofApril , 1976,

50 percent.;

and where such agreement has, in either case , been approved by the Central Government

(ii) on thebalance , if any, of the total income

40per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or in section 111A or section 112 , shall, in the case of every company, be increased by a surcharge for purposes of the Union calculated,-

(1) inthe case of every domestic company at the rate of ten per cent. of such income-tax ;

(ii) in the case of every company other than a domestic company at the rate of two and one- half per cent.

PART II

RATES FOR DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES

In every case in which under the provisions of sections 193 , 194, 194A, 194B, 194BB, 194D 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:-

Rateof 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.;

30 per cent.;

(it) on incomeby way ofwinnings from lotteries, crossword puzzles , card games and other games of any sort

(iii) on incomeby way of winnings from horse races

30per cent.;

10 per cent.;

(iv) onincome by way of insurance commission

(v) on income by way of interest payable on-

10 percent.;

(A) anydebentures or securities other than a security of the Central orStateGovernment 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

20 per cent.;

(vi) on any other income

(b) where the person is not resident in India-

(i) in the case of a non - resident Indian---

(A) on any investment income

20per cent.;

[PART II- 44

THE GAZETTE OF INDIA EXTRAORDINARY

(B) on income by way of long -term capital gains referred to in section 10 per cent.; 115E

(D) on other income by way of long - term capital gains [ not being 20 per cent .; long-term capital gains referred to in clauses ( 33 ) , ( 36) and (38) of section 10]

(E) on income by way of interest payable by Government or an 20 per cent.; Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency

(F) 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 where such royalty is in consideration forthetransfer 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 ( 1A ) of section 115A of the Income- tax Act , to the Indian concern , or in respect of any computer software referred to in the second provisoto sub - section ( 14 ) of section 115A of the Income- tax Act, to a person resident in India-

(1) where the agreement is made on or after the 1st day of 20 per cent .; June, 1997 but before the 1st day of June , 2005

(11) where the agreement is made on or after the 1st day of 10 per cent.; June, 2005

(G) on income by way of royalty [ not being royalty of the nature referred to in sub - item (b ) ( i ) (F) ] payable by Government or an Indian concern in pursuance ofan 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 toa matter included in the industrial policy, for the time being in force , of theGovernment of India , the agreement is in accordance with that policy-

(1) where the agreement is made on or after the 1st day of 20 per cent .; June , 1997 but before the 1st day of June , 2005

(II) where the agreement is made on or after the 1st day of 10 per cent.; June, 2005

(H) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by itwith the Government or the Indian concern and where such agreement is with an Indian concern , the agreement is approved by the Central Govemment orwhere 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-

(1) where the agreement is made on or after the 1st day of 20 per cent .; June, 1997 but before the 1st day of June , 2005

(II) where the agreement is made on or after the 1st day of 10 per cent .; June, 2005

(1) on incomebyway of winnings from lotteries, crossword puzzles , 30 per cent.; card games and other games of any sort THE GAZETTE OF INDIA EXTRAORDINARY

45 SEC. 2]

30 per cent .;

(J) on income by way of winnings from horse races

30per cent.;

(K) onthe whole of the other income

(ii) inthe case of any other person

20 per cent .;

(A) on income by way of interest payable by Government or an Indian concem on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency

(B) 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 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 ( 1A) of section 115A 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 ( 1A) of section 115A of the Income- taxAct, to a person resident in India-

(1) where the agreement is made on or after the Ist day ofJune , 1997 20 per cent.; butbefore the 1st day of June, 2005

(II)where the agreement is made on or after the 1st day of June, 2005 10 per cent.;

(C) on income by way of royalty [not being royalty of the nature referred to in sub -item (b)(ii)(B) ] payable by Govemment 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--

(1) wherethe agreement is made on or after the 1 st day of June, 1997 20 per cent.; butbefore the Ist day of June , 2005

(II) where the agreement is made on or after the 1st day of June, 2005 10 per cent.;

(D) on income by way of fees for technical services payable by Government or an Indian concern in pursuancelance 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 theGovernment of India , the agreement is in accordance with that policy-

(1) where the agreement is made on or after the I st day ofJune , 1997 20 per cent .; butbefore the 1st day of June, 2005

(II) where the agreement is made on or after the 1 st day of June , 2005 10 per cent .;

30 per cent.;

(E) onincome by way of winnings from lotteries , crossword puzzles , card gaines and other games of any sort

(F) onincorne by way of winnings from horse races

30per cent.;

(G) on income by way of short - term capital gains referred to in section 10 per cent .;

(H) on income by way of long- term capital gains [not being long - term 20 per cent.; capital gains referred to in clauses (33 ) , (36) and (38) of section 10 ]

30per cent.

(1) onthe whole of the other income 46

[PART II- THE GAZETTE OF INDIA EXTRAORDINARY

2. In the case of a company-

(a) where the company is a domestic company-

20 per cent.;

(i) on income by way of interest other than " Interest on securities "

(ii) on incomeby way of winnings from lotteries , crossword puzzles , card games 30 per cent .; and other games of any sort

30 per cent.;

(iii) on income by way of winnings from horse races

(iv) on any other income

20 per cent.;

(b) where the company is not a domestic company-

30 per cent .;

(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

20 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

(iv) onincome by way of royalty payable by Government or an Indian concern in pursuance ofan 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 (14 ) of section 115A of the Income-tax Act , to the Indian concern , or in respect of any computer software referredto in the second proviso to sub - section ( 1A) of section 115A of the Income- tax Act, to a person resident in India-

30 per cent .;

(A) where the agreement is made before the 1st day of June , 1997

20 per cent.;

(B) where the agreernent is rnade on or after the 1st day of June , 1997 but before the 1st day of June , 2005

10 per cent.;

(v) on income by way of royalty [ not being royalty of the nature referred to in sub - item ( b ) ( iv) ] payable by Governrnent or an Indian concern in pursuance of an agreernent 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 timebeing in force , of the Government of India, the agreement is in accordance with thatpolicy-

50 per cent.;

(A) where the agreement is made after the 31st day of March , 1961 but before the 1st day ofApril, 1976

30 per cent .;

(B) where the agreement is made after the 31st day of March , 1976 but before the 1st day of June , 1997

(C) where the agreernent is made on or after the 1st day of June , 1997 but 20 per cent .; before the 1st day of June , 2005

10per cent .;

(D)where the agreement is made on or after the 1st day of June , 2005

(vi ) on income by way of fees for technical services payable by Government or anIndian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreernent is with an Indian concern , the agreement is approved by the Central Government or where it relates to a matter included in the

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

industrial policy, for the time being in force, of the Government of India, the agreernent is in accordance with that policy-

(A) where the agreement is made after the 29th day of February, 1964 50 per cent .; butbefore the 1st day ofApril , 1976

(B) where the agreement is made after the 31st day of March, 1976 30 per cent.; butbefore the 1st day of June , 1997

(C) where the agreement is made on or after the 1 st day of June, 1997 20 per cent .; butbefore the 1st day of June , 2005

(D) where the agreement is made on or after the 1st day of June, 2005 10 per cent .;

(vii) on income by way of short - term capital gains referred to in section 10 per cent.;

(viii) on income by way of long - term capital gains [not being long - term 20 per cent.; capital gains referred to in clauses ( 33) , (36) and ( 38) of section 10]

(ix) on any other income

40per 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 -taxAct.

Surcharge on income - tax

The amount of income- tax deducted in accordance with the provisions of

(A) item 1 , of this Part, shall be increased by a surcharge , for purposes of the Union, calculated,-

(i) inthe case of every individual , Hindu undivided family, association of persons and body of individuals , whether incorporated or not, at the rate of ten per cent . of such tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten lakh rupees ;

(ii) inthe case of every firm and artificialjuridical person referred to in sub- clause ( vii) of clause (31 ) of section 2 of the Income - tax Act, at the rate of ten per cent. of such tax;

(B) item 2 of this Part, shall be increased by a surcharge, for purposes of the Union , calculated,-

(i) in the case of every dornestic company at the rate of ten per cent. of such income tax;

(ii) in the case of every company other than a domestic company at the rate oftwo and one -half per cent . of such income-tax.

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-taxAct or sub- section (2) of section 174 or section 174A or section 175 or sub- section(2 ) of section 176 of the said Act or deducted from, or paid on , from income chargeable under the head " Salaries " under section 192 of the said Act 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 maybe, " advance tax" [ not being " advance tax " in respect of any income chargeable to tax under Chapter XII or Chapter XII - A or fringe benefits chargeable to tax under Chapter XII - H or income chargeable to tax under section 115JB or sub - section [PART II---

THE GAZETTE OF INDIA EXTRAORDINARY

(1A) ofsection 161 or section 164 or section 164A or section 167B 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 115A or section 115AB or section 115AC or section 115ACA or section 115AD or section 115B or section 115BB or section 115BBA or section 115BBC or section 115E or section 115JB or fringe benefits chargeable section 115WA ] shall be charged, deducted or computed at the following rate or rates:--- tax under

ParagraphA

(1) In the caseofevery individual other than the individual referred to in items (II) and (III) ofthis Paragraph or Hindu undivided family or association ofpersons 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 ofthis Part applies ,-

Rates of income-tax

(1) where the total income does not exceed  Nil;
    Rs .1,00,000
(2) where the total income exceeds Rs.1,00,000 10 per cent. of the amountby which
    butdoes not exceed Rs . 1,50,000        the total      income exceeds
                                            Rs . 1,00,000;
(3) where the total income exceeds           Rs . 5,000 plus 20 per cent . of the
    Rs . 1,50,000 but does not exceed        amount by which the total income
     Rs . 2,50,000                           exceeds Rs . 1,50,000;
(4) where the total income exceeds           Rs . 25,000 plus 30 per cent . of the
    Rs . 2,50,000                            amount by which the total income
                                             exceeds Rs . 2,50,000.

(II) In the case ofevery individual, being a woman resident in India , and below the age ofsixty - five years at any time during the previous year,-

Rates of income- tax

(1) where the total income does not exceed  Nil;
    Rs . 1,35,000
(2) where the total income exceeds          10 per cent . of the amount by which
    Rs . 1,35,000 but does not exceed       the total income exceeds Rs. 1,35,000;
    Rs.1,50,000
(3) where the total income exceeds          Rs . 1,500 plus 20 per cent . of the
     Rs . 1,50,000 but does not exceed      amount by which the total income
    Rs . 2,50,000                           exceeds Rs . 1,50,000 ;
 (4) where the total income exceeds         Rs . 21,500 plus 30 per cent . of the
    Rs .2,50,000                            amount by which the total income
                                            exceeds Rs . 2,50,000.

(III) Inthe case ofevery individual , being a resident in India , who is of the age of sixty- five years or more at any time during the previous year,

Rates ofincome- tax

(1 ) where the total income does not exceed Nil; Rs .1,85,000

20 per cent. of the amount by which the total income exceeds Rs . 1,85,000 ;

(2) where the total income exceeds Rs.1,85,000 butdoes not exceed Rs . 2,50,000

(3) where the total income exceeds Rs. 2,50,000

Rs . 13,000 plus 30 per cent. of the amount by which the total income exceeds Rs . 2,50,000;

SEC. 2]

49 THE GAZETTE OF INDIA EXTRAORDINARY

Surcharge on income-tax

The amount of income -tax computed in accordance with the preceding provisions ofthis Paragraph or in section 111A or section 112 shall ,-

(i) inthe case of every individual or Hindu undivided family or association ofpersons or body of individuals having a total income exceeding ten lakh 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 ten 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 ten per cent . of such income - tax:

Provided that in case of persons mentioned in item ( i) above having a total income exceeding ten lakh 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 ten lakh rupees by more than the amount of income that exceeds ten lakh rupees .

Paragraph B

In the case of every co - operative society,-

Rates of income-tax

(1) where the total income does not     10 per cent . of the total income;
    exceed Rs . 10,000
(2) where the total income exceeds      Rs . 1,000 plus 20 per cent. of the
    Rs.10,000 but does not exceed       amount by which the total income
    Rs. 20,000                          exceeds Rs . 10,000;
(3) where the total income exceeds      Rs . 3,000 plus 30 per cent. of the
    Rs.20,000                           amount by which the total income
                                        exceeds Rs . 20,000.

Paragraph C

In the case of every firm,-

Rateof income- tax

On the whole of the total income

30 percent.

Surcharge on income- tax

The amount of income- tax computed at the rate hereinbefore specified , or in section 111A or section 112 , shall , in the case of every firm, be increased by a surcharge for purposes of the Union calculated at the rate of ten per cent. of such income-tax .

ParagraphD

Inthe case of every local authority,-

Rateof income-tax

On the whole of the total income

30per ceni.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Paragraph E

In the case of a company,-

Rates of income-tax

30 per cent. of the total income;

I. In the case of a domestic company

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 concem in pursuanceuance of an agreement made by it with the Government or the Indian concern after the 31st day ofMarch, 1961 butbefore the 1st day ofApril , 1976; or

(b) fees for rendering technical services received from Government or an Indian concem in pursuance of an agreement made by it with the Government or the Indian concem after the 29th day ofFebruary, 1964 but before the1 st day ofApril, 1976 ,

50per cent.;

and where such agreement has , in either case, been approved by the Central Government

40percent.

(ii) on the balance , if any, of the total income

Surcharge on income-tax

The amount of income - tax computed in accordance with the preceding provisions of this Paragraph , or in section 111A or section 112 , shall , in the case of every company, be increased by a surcharge for purposes of the Union calculated,-

(i) in the case of every domestic company at the rate of ten per cent . of such income-tax;

(ii) inthe case of every company other than a domestic company at the rate of two and one -halfper cent .

PART IV

[See section 2( 12) ( c) ]

RULES FOR COMPUTATION OF NET AGRICULTURAL INCOME

Rule 1. Agricultural income of the nature referred to in sub - clause ( a) of clause (1A) 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 thatthe reference to section 40A therein shall be construed as not including a reference to sub - sections (3 ) and (4) of section 40A.

Rule 2.-Agricultural income of the nature referred to in sub - clause (b) or sub- clause (c) of clause ( 1A) of section 2 of the Income- tax Act [ other than income derived SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

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, 40A [ other than sub - sections ( 3 ) and (4) thereof] , 41 , 43 , 43A, 43B and 43C of the Income-tax Act shall, so far as may he , apply accordingly.

Rule 3.-Agricultural income of the nature referred to in sub-clause (c) of clause (1A) 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 ofrent -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.

Rule4.-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 he regarded as the agricultural income of the assessee;

(b) where the assessee derives income from sale of centrifuged latex or cenex or latex based crepes ( such as pale latex crepe ) or brown crepes (such as estate hrown crepe, re-milled crepe , smoked hlanket crepe or flat bark crepe) of technically specified block rubbers manufactured or processed by him from rubber plants grown by him in India, such income shall be computed in accordance with rule 7A 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) wbere the assessee derives income from sale of coffee grown and manufactured hy him in India, such income shall be computed in accordance with rule 7B of the Income- tax Rules, 1962, and sixty per cent . or seventy- five per cent. , as the case may be, of such income shall he 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) hut has any agricultural income then , the agricultural income or loss of the association or hody 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 he , 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.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Rule 8 .---(1) Where the assessee has , in the previous year relevant to the assessment year commencing on the 1st day of April , 2006, any agricultural income and the net result ofthe 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 , 1998 or the 1st day of April, 1999 or the 1st day of April , 2000 or the 1 st day of April , 2001 or the 1st day of April , 2002 or the Ist day of April , 2003 or the 1st day of April , 2004 or the 1st day of April , 2005, 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 , 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 or the 1st day of April, 2002 or the 1st day of April, 2003 or the 1st day of April , 2004 or the 1st day ofApril, 2005,

(ii) 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 or the Ist day of April, 2002 or the 1st day of April , 2003 or the 1st day ofApril , 2004 or the 1st day of April, 2005 ,

( iii) 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 or the 1st day of April, 2002 or the 1st day of April , 2003 or the 1st day of April , 2004 or the 1st day of April, 2005,

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 2001 , 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 , 2002 or the 1st day of April , 2003 or the 1st day of April, 2004 or the 1st day of April , 2005 ,

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 2002 , 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 , 2003 or the 1stday ofApril , 2004 or the 1st day ofApril , 2005,

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 2003 , 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, 2004 or the 1st day of April , 2005,

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 2004, 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 , 2005,

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day ofApril , 2005,

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 , 2006.

THE GAZETTE OF INDIA EXTRAORDINARY

53 SEC. 2]

(2) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day ofApril , 2007 , or , ifby 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 the previous year, in such other period, any agricultural income and the net result of the computationofthe 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 , 1999 or the 1st day of April , 2000 or the 1st day of April , 2001 or the 1st day of April , 2002 or the 1st day ofApril , 2003 or the 1st day ofApril, 2004 or the 1st day ofApril , 2005 or the ist day ofApril, 2006, is a loss, then , for the purposes of sub - section ( 10) 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 , 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 ofApril , 2001 or the 1st day of April , 2002 or the 1st day of April , 2003 or the 1st day ofApril, 2004 or the 1st day ofApril , 2005 or the 1st day ofApril , 2006,

(ii) the loss so computed for the previous year relevant to the assessment year commencing on the ist day ofApril , 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 or the 1st day of April , 2002or the 1st day ofApril, 2003 or the 1st day of April , 2004 or the 1st day ofApril , 2005 or the 1st day ofApril , 2006,

(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day ofApril , 2001 , 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 , 2002 or the 1st day ofApril , 2003 or the 1st day ofApril, 2004 or the 1st day of April , 2005 or the 1st day ofApril , 2006,

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2002, 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 , 2003 or the 1st day of April , 2004 or the 1st day ofApril , 2005 or the 1st day ofApril , 2006,

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 2003, 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, 2004 or the 1st day of April, 2005 or the 1st day ofApril, 2006,

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 2004 , 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 , 2005 or the 1st day of April,2006,

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day ofApril 2005, 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 , 2006,

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the ist day ofApril, 2006, 54

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II

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, 2007 .

(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 (No. 2) Act, 1998 (21 of 1998) , or ofthe First Schedule to the Finance Act, 1999 (27 of 1999) , or of the First Schedule to the Finance Act, 2000 ( 10 of 2000) , or of the First Schedule to the Finance Act , 2001 ( 14 of 2001 ) , or of the First Schedule to the Finance Act, 2002 (20 of 2002) , or of the First Schedule to the Finance Act, 2003 (32 of 2003 ) , or of the First Schedule to the Finance (No. 2)Act, 2004(23 of2004), or of the First Schedule to the Finance Act, 2005 ( 18 of 2005) 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 288A 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 , theAssessing Officer shall have the same powers as he has under the Income- tax Act for the purposes of assessment of the total income .

58624-7 THE GAZETTE OF INDIA EXTRAORDINARY

SEC . 2]

THE SECOND SCHEDULE

(See section60)

Notification number and date S. No.

(1)

(2)

1. G.S.R. 423 ( E) , dated the 20th April , 1992 ( 160/ 1992- CUSTOMS , dated the 20thApril, 1992) .

Amendment

Date of effect of amendment

(3)

(4)

28th December , 1992 .

In the said notification , in the Explanation, clause ( iv) shall be omitted.

2. GS.R. 619(E) , dated the 17th September, 2004 (96/2004- CUSTOMS, dated the 17th September, 2004).

17th September , 2004 .

In the said notification, in paragraph 2, for the figures , letters and words "30thday of September, 2005 " , the figures, letters and words "the 3rd October , 2005" shall be substituted.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

THE THIRD SCHEDULE

[See section 63 ( a ) ]

In the First Schedule to the Customs Tariff Act,-

(1 ) in Chapter 4, in tariff item 0409 00 00 , for the entry in column (4) , the entry " 60% " shall be substituted;

(2) in Chapter 25 ,-

(i) for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2504 and 2510) , the entry " 12.5 % " shall be substituted;

(ii) for the entries in column (4) and column ( 5) occurring against all the tariff items of heading 2504, the entry " 12.5 % " and " 12.5 % " shall respectively be substituted;

(3) in Chapter 26, in tariff items 2620 11 00, 2620 19 00, 2620 30 10 and 2620 30 90, for the entry in column (4) occurring against each of them , the entry " 12.5 %" shall be substituted;

(4) In Chapter 27 ,—

(i) for the entry in column (4) occurring against all the tariff items of heading 2701 ( except tariff item 2701 12 00) , the entry " 12.5 % " shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of headings 2702, 2703 and 2704, the entry " 12.5% " shall be substituted;

(iii) in tariff item 2705 00 00, for the entry in column (4) , the entry "12.5% " shall be substituted;

(iv) for theentry in column (4 ) occurring against all the tariff items of headings 2706, 2707 and 2708, the entry " 12.5 % " shall be substituted;

(v) in tariff item 2709 00 00, for the entry in column ( 4) , the entry "5% " shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of headings 2710, 2712, 2713 and 2715 , the entry " 10 % " shall be substituted;

(5) in Chapter 28,-

(i) for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801 , 2802, 2803 , 2804 , 2805 and 2814) , the entry " 12.5 % " shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of headings 2801 , 2802, 2803 , 2804 and 2805 , the entry " 10% " shall be substituted;

(6) in Chapter 29, -

(i ) for the entry in column (4) occurring against all the tariff items (except tariff items 2902 43 00, 290543 00, 2905 44 00, 291737 00, 29337100, 29361000, 29362100, 293622 10, 2936 22 90, 293623 10, 29362390, 2936 24 00,29362500, 2936 26 10, 293626 90, 29362700, 2936 28 00, 293629 10, 2936 2920, 293629 30, 293629 40, 2936 29 50, 293629 90, 29369000, 2937 11 00, 2937 1200, 2937 1900, 2937 21 00, 2937 2200, 293723 00, 2937 29 00, 293731 00, 29373900, 2937 4000, 2937 5000 , 2937 9000, 293941 10, 29394120,2939 SEC.2]

THE GAZETTE OF INDIA EXTRAORDINARY

41 90,293942.00,293943 00,293949 00,2939 51 00, 2939 5900,2941 1010, 2941 1020,29411030, 2941 1040,2941 1050, 2941 1090, 2941 2010, 2941 20 90,2941 3010, 2941 3020, 2941 3090, 29414000, 2941 5000, 29419011,2941 9012,2941 90 13,2941 90 14,294190 19,2941 90 20,29419030,29419040, 2941 90 50, 2941 90 60 and 2941 90 90) , the entry " 12.5% " shall be substituted;

(ii) intariffitems 2917 37 00 and 2933 7100, for the entries in column (4) and column(5) occurring against each of them, the entries " 12.5% " and " 12.5% " shall respectively be substituted;

(iii) for the entries in column(4) and column ( 5) occurring against all thetariff items ofheadings 2936 and 2937 , the entries " 12.5% " and " 12.5% " shall respectively be substituted;

(iv) in tariff items 293941 10, 293941 20, 293941 90, 2939 4200, 2939 4300, 29394900, 2939 51 00 and 2939 59 00, for the entries in column (4) and column(5) occurring against each ofthem, the entries " 12.5%" and " 12.5% " shall respectively be substituted;

(v) for the entries in column (4) and column ( 5) occurring against all the tariff items of heading 2941 , the entries " 12.5 % " and " 12.5 %" shall respectively be substituted;

(7) inChapter 30,-

(i) for the entries in column (4) and column ( 5) occurring against all the tariff items ( except all the tariff items ofheadings 3005 and 3006) , the entries " 12.5% " and " 12.5 % " shall respectively be substituted ;

(ii) for the entry in column (4) occurring against all the tariff items of heading 3005 , the entry " 12.5% " shall be substituted;

(iii) intariff items 3006 10 10, 3006 1020, 3006 20 00,3006 3000, 3006 4000, 3006 50 00, 3006 70 00 and 3006 80 00 , for the entry in column(4) occurring against each of them, the entry " 12.5 % " shall be substituted;

(8) in Chapter 31 , for the entry in column (4 ) occurring against all the tariff items(excepttariff items 3102 21 00, 3102 5000, 31043000, 3105 2000, 3105 3000, 31054000, 31055100, 3105 59 00, 3105 6000, 310590 10 and31059090) , the entry " 12.5%" shall be substituted;

(9) in Chapter 32, for the entry in column (4) occurring against all the tariff items, the entry " 12.5% " shall be substituted;

(10) in Chapter 33, -

(1) for the entry in column (4) occurring against all the tariff items of sub -heading 3302 90 , the entry " 12.5 %" shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of headings 3303, 3304, 3305 , 3306 and 3307, the entry " 12.5%" , shall be substituted;

(11) In Chapter34 ,-

(1) for the entry in column (4) occurring against all the tariff items (except tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00), the entry " 12.5 % " , shall be substituted;

(ii) intariff items 340211 10, 3402 11 90, 3402 12 00 , 3402 13 00 and 34021900, for the entries in column (4) and column (5) occurring against 58

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

each of them, the entries " 12.5% " and " 12.5 % " shall respectively be substituted;

(12) in Chapter 35, for the entry in column (4) occurring against all the tariff items of headings 3506 and 3507, the entry " 12.5 % " , shall be substituted;

(13) inChapter36, for the entry in column (4) occurring against all the tariff items , the entry " 12.5% " shall be substituted;

(14) in Chapter 37, for the entry in column (4) occurring against all the tariff items , the entry " 12.5% " shall be substituted;

(15) In Chapter 38,-

(i) for the entry in column (4) occurring against all the tariff items (except tariff items 3801 1000, 3802 1000, 3809 1000,3812 1000, 3815 11 00, 3815 12 10, 3815 12 90 , 3818 00 10, 3818 00 90, 3823 11 11 , 3823 11 12, 3823 11 19 , 3823 11 90, 3823 12 00, 3823 13 00, 3823 19 00, 3823 70 10, 3823 70 20, 3823 70 30, 3823 70 40, 3823 70 90, 3824 60 10 and 38246090) , the entry " 12.5 % " shall be substituted;

(ii) in tariff items 3801 1000, 3802 10 00, 3812 10 00, 3815 11 00, 3815 12 10 and 3815 12 90 , for the entries in column (4) and column (5) occurring against each of them, the entries " 12.5 % " and " 12.5 % " shall respectively be substituted;

(16) in Chapter 39, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(17) in Chapter 40, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10,4001 1020, 4001 21 00, 4001 22 00,4001 29 10, 4001 29 20,4001 29 30, 4001 29 40, 4001 29 90 and 4011 3000) , the entry " 12.5% " shall be substituted;

(18) in Chapter 41 , for the entry in column ( 4) occurring against all the tariff items (except all the tariff items of headings 4101 , 4102 and 4103 ) , the entry " 12.5 %" shall be substituted;

(19) in Chapter 42, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(20) in Chapter 43 ,---

(i) forthe entry in column (4) occurring against all the tariff items of heading 4302 ( except tariff item 4302 13 00) , the entry " 12.5 % " shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of headings 4303 and 4304 , the entry " 12.5 % " shall be substituted;

(21) in Chapter 44 , for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 4401 , 4402 and 4403 ), the entry " 12.5%" shall be substituted ;

(22) in Chapter45, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(23) in Chapter 46, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(24) in Chapter 47 , for the entry in column (4) occurring against all the tariff items ofheading 4707, the entry " 12.5 % " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

SEC.2]

(25) in Chapter 48, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(26) in Chapter 49 , for the entry in column (4) occurring against all the tariff items (except tariff items 4902 10 10,4902 10 20, 4902 90 10,4902 9020,4904 0000,4905 1000, 4905 91 00, 4905 99 10 and 4905 9990), the entry " 12.5 %" shall be substituted;

(27) in Chapter 50, for the entry in column (4) occurring against all the tariff items ofheadings 5004, 5005, 5006 and 5007 , the entry " 12.5 % " shall be substituted;

(28) in Chapter 51 , ---

(i) forthe entry in column (4) occurring against all the tariff items of heading 5104, the entry " 12.5 %" shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of heading 5105 ( except tariff item 5105 29 10) , the entry " 12.5 % " shall be substituted;

(iii) for theentry in column (4) occurring against all the tariff items of headings 5106 , 5107, 5108, 5109 and 5110 , the entry " 12.5 % " shall be substituted;

(iv) for the entry in column (4) occurring against all the tariff items of sub-heading 511111 , the entry " 12.5% or Rs . 135 per sq. metre , whichever is higher" shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of sub-heading 511119, the entry " 12.5 % or Rs . 150 per sq. metre , whichever is higher" shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of sub -heading 511120, the entry " 12.5% or Rs . 80 per sq . metre , whichever is higher" shall be substituted;

(vii) for the entry in column (4) occurring against all the tariff items ofsub-heading 511130, the entry " 12.5 % or Rs . 75 per sq. metre , whichever is higher" shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items ofsub -heading 511190, the entry " 12.5% or Rs . 90 per sq. metre, whichever is higher" shall be substituted;

(ix) for the entry in column (4) occurring against all the tariff items of sub- heading 511211 , the entry " 12.5% or Rs . 125 per sq . metre , whichever is higher " shall be substituted;

(x) fortheentry in column (4) occurring against all the tariff items of sub-heading 5112 19, the entry " 12.5% or Rs . 155 per sq. metre , whichever is higher" shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of sub- heading 5112 20, the entry " 12.5% or Rs . 85 per sq . metre , whichever is higher" shall be substituted;

(xii) for the entry in column (4) occurring against all the tariff items ofsub-heading 511230, the entry " 12.5% or Rs . 110 per sq. metre , whichever is higher " shall be substituted;

(xiii) for the entry in column (4) occurring against all the tariff items ofsub -heading 511290, the entry " 12.5% or Rs . 135 per sq. metre , whichever is higher " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II---

(xiv) for the entry in column (4) occurring against all the tariff items of heading 5113 , the entry " 12.5 % or Rs . 60 per sq . metre , whichever is higher" shall be substituted;

(29) inChapter 52,--

(i) for the entry in column (4) occurring against all the tariff items of headings 5204 , 5205 , 5206 and 5207, the entry " 12.5 % " shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of sub-headings 520811, 5208 12, 5208 13 , 5208 19, 520821, 5208 22, 5208 23, 520829 , 520831, 520832 and 520833 , the entry " 12.5% " shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 39 , the entry " 12.5% or Rs . 150 per kg. , whichever is higher" shall be substituted;

(iv)for the entry in column (4) occurring against all the tariff items of sub-heading 5208 41 , the entry " 12.5 % or Rs . 9 per sq. metre, whichever is higher" shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of sub- heading 5208 42, the entry " 12.5% or Rs . 37 per sq. metre , whichever is higher " shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of sub -heading 5208 43 , the entry " 12.5 % " shall be substituted;

(vii) for the entry in column (4) occurring against all the tariff items ofsub -heading 5208 49 , the entry " 12.5% or Rs . 200 per kg. , whichever is higher" shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items ofsub-heading 5208 51 , the entry " 12.5 % or Rs . 27 per sq. metre, whichever is higher " shall be substituted;

(ix) for the entry in column (4) occurring against all the tariff items of sub- heading 5208 52 , the entry " 12.5 % or Rs . 23 per sq. metre , whichever is higher" shall be substituted;

(x) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 53 , the entry " 12.5% or Rs . 35 per sq. metre , whichever is higher" shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 59, the entry " 12.5 % or Rs . 50 per sq . metre , whichever is higher" shall be substituted;

(xii) for the entry in column (4) occurring against all the tariff items of sub -headings 5209 11 and 5209 12 , the entry " 12.5% " shall be substituted;

(xiii) intariff item 5209 19 00, for the entry in column (4) , the entry " 12.5% " shall be substituted;

(xiv) for the entry in column (4) occurring against all the tariff items ofsub -headings 5209 21 , 5209 22 and 5209 29, the entry " 12.5% " shall be substituted;

(xv) for the entryin column (4 ) occurring against all the tariff items of sub-headings 5209 31 , 5209 32 and 5209 39, the entry " 12.5% or Rs. 150 per kg. , whichever is higher " shall be substituted;

SEC.2]

THE GAZETTE OF INDIA EXTRAORDINARY

(xvi) for the entry in column (4) occurring against all the tariff items ofsub-heading 520941 , the entry " 12.5% or Rs . 32 per sq. metre, whichever is higher" shall be substituted;

(xvii) intariffitem 5209 42 00 , for the entry in column (4 ), the entry " 12.5% or Rs . 25 per sq . metre , whichever is higher" shall be substituted;

(xviii) for the entry in column (4) occurring against all the tariff items ofsub-heading 5209 43, the entry " 12.5% or Rs . 30 per sq . metre , whichever is higher " shall be substituted;

(xix) for the entry in column (4) occurring against all the tariff items ofsub -heading 5209 49 , the entry " 12.5 % or Rs . 150 per kg . , whichever is higher" shall be substituted;

(xx) for the entry in column (4) occurring against all the tariff items of sub -headings 5209 51 and 5209 52, the entry " 12.5 % or Rs . 30 per sq. metre , whichever is higher" shall be substituted;

(xxi) for the entry in column (4) occurring against all the tariff items ofsub-heading 5209 59 , the entry " 12.5% or Rs . 38 per sq. metre , whichever is higher" shall be substituted;

(xxii) for the entry in column(4) occurring against all the tariff items of sub - headings 5210 11 and 5210 12, the entry " 12.5 % " shall be substituted;

(xxiii) in tariff item 5210 19 00 , for the entry in column (4) , the entry " 12.5% " shall be substituted;

(xxiv) for the entry in column (4) occurring against all the tariff items ofsub - headings 521021 , 5210 22, 521029, 5210 31 and 521032, the entry " 12.5% " shall be substituted;

(xxv) forthe entry in column (4) occurring against all the tariff items ofsub -heading 521039 , the entry " 12.5 % or Rs . 150 per kg. , whichever is higher" shall be substituted;

(xxvi) for the entry in column (4) occurring against all the tariff items ofsub-heading 521041 , the entry " 12.5% or Rs . 15 per sq. metre , whichever is higher" shall be substituted;

(xxvii) for the entry in column (4) occurring against all the tariff items of sub - heading 5210 42 , the entry " 12.5% or Rs . 25 per sq . metre , whichever is higher " shall be substituted;

(xxviii) for the entry in column (4) occurring against all the tariff items of sub-heading 521049, the entry " 12.5% or Rs . 185 per kg . , whichever is higher" shall be substituted;

(xxix) for the entry in column (4) occurring against all the tariff items ofsub- headings 5210 51 , 5210 52 and 521059 , the entry " 12.5% or Rs . 15 per sq. metre , whichever is higher " shall be substituted;

(xxx) for the entry in column (4) occurring against all the tariff items of sub -headings 5211 11 and 5211 12, the entry " 12.5 % " shall be substituted;

(xxxi) intariffitem5211 1900 , for the entry in column (4) , the entry " 12.5%" shall be substituted;

(xxxii) for the entry in column (4) occurring against all the tariff items of sub -headings 5211 21 , 5211 22 and 521129, the entry " 12.5% " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

(xxxiii) for the entry in column (4) occurring against all the tariff items of sub - headings 521131 , 5211 32 and 5211 39, the entry " 12.5% ог Rs . 150 per kg . , whichever is higher " shall be substituted;

(xxxiv) for the entry in column (4) occurring against all the tariff items of sub- heading 521141 , the entry " 12.5 % or Rs . 44 per sq. metre, whichever is higher" shall be substituted;

(xxxv) intariff item 5211 42 00, for the entry in column (4), the entry "12.5% or Rs . 18 per sq . metre , whichever is higher " shall be substituted;

(xxxvi) for the entry in column (4) occurring against all the tariff items of sub - heading 5211 43 , the entry " 12.5 % or Rs . 40 per sq. metre , whichever is higher " shall be substituted;

(xxxvii) for the entry in column (4) occurring against all the tariff items of sub -heading 5211 49 , the entry " 12.5 % or Rs . 150 per kg. , whichever is higher " shall be substituted ;

(xxxviii) for the entry in column (4) occurring against all the tariff items ofsub -headings 5211 51 , 5211 52 and 5211 59 , the entry " 12.5% ог Rs . 18 per sq . metre , whichever is higher " shall be substituted;

(xxxix) intariff items 5212 1100 , 5212 1200, 5212 13 00 and 5212 1400, for the entry in column (4) occurring against each of them, the entry " 12.5 % " shall be substituted;

(xl) in tariff item 5212 15 00, for the entry in column ( 4) , the entry " 12.5% or Rs . 165 per kg. , whichever is higher " shall be substituted;

(xli) in tariff items 5212 21 00 , 5212 22 00 and 5212 23 00, for the entry in column (4) occurring against each of them, the entry " 12.5% " shall be substituted;

(xlii) intariff item 5212 24 00 , for the entry in column (4), the entry " 12.5% or Rs . 20 per sq . metre , whichever is higher " shall be substituted ;

(xliii) in tariff item 5212 25 00 , for the entry in column (4) , the entry " 12.5% or Rs . 165 per kg. , whichever is higher " shall be substituted;

(30) in Chapter 53 , for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 5301 and 5302), the entry " 12.5 % " shall be substituted;

(31) in Chapter 54 ,-

(i) for the entry in column (4) occurring against all the tariff items of headings 5401 , 5402, 5403 and 5404, the entry " 12.5 % " shall be substituted;

(ii) in tariff item 5405 00 00 , for the entry in column (4), the entry " 12.5% " shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of heading 5406, the entry " 12.5 % " shall be substituted;

(iv) for the entry in column (4) occurring against all the tariff items of sub -heading 5407 10, the entry " 12.5% or Rs . 115 per kg. , whichever is higher" shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of sub- headings 5407 20 and 5407 30, the entry " 12.5 % " shall be substituted;

(vi) for the entry in column ( 4) occurring against all the tariff items of sub-heading 5407 41 , the entry " 12.5 % or Rs . 30 per sq. metre , whichever is higher " shall be substituted;

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

(vii) for the entry in column (4) occurring against all the tariff items ofsub -heading 5407 42, the entry " 12.5 % or Rs . 60 per sq. metre , whichever is higher" shall be substituted;

(viii) in tariff item 5407 43 00 , for the entry in column(4) , the entry " 12.5% or Rs . 67 per sq. metre , whichever is higher " shall be substituted;

(ix) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 44, the entry " 12.5 % or Rs . 58 per sq. metre , whichever is higher" shall be substituted;

(x) for the entry in column ( 4) occurring against all the tariff items of sub -heading 5407 51 , the entry " 12.5 % or Rs . 11 per sq. metre , whichever is higher" shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of sub - heading 5407 52, the entry " 12.5 % or Rs . 38 per sq . metre , whichever is higher " shall be substituted;

(xii) in tariff item 5407 53 00 , for the entry in column (4) , the entry "12.5% or Rs . 50 per sq. metre , whichever is higher" shall be substituted ;

(xiii) for the entry in column (4) occurring against all the tariff items of sub - heading 5407 54, the entry " 12.5% or Rs . 20 per sq. metre , whichever is higher" shall be substituted ;

(xiv) for the entry in column (4) occurring against all the tariff items ofsub -heading 5407 61 , the entry " 12.5 % or Rs . 150 per kg . , whichever is higher" shall be substituted;

(xv) in tariff item 5407 69 00, for the entry in column (4) , the entry "12.5% or Rs . 60 per sq . metre , whichever is higher " shall be substituted;

(xvi) for the entry in column (4) occurring against all the tariff items ofsub -heading 540771 , the entry " 12.5 % or Rs . 10 per sq. metre , whichever is higher" shall be substituted;

(xvii) intariff item 5407 72 00, for the entry in column (4), the entry " 12.5% or Rs . 24 per sq . metre , whichever is higher" shall be substituted;

(xviii) in tariff item 5407 73 00 , for the entry in column (4), the entry " 12.5% or Rs . 60 per sq . metre , whichever is higher" shall be substituted;

(xix) intariff item 5407 74 00 , for the entry in column (4 ), the entry "12.5% or Rs . 38 per sq . metre , whichever is higher " shall be substituted;

(xx) for the entry in column (4) occurring against all the tariff items of sub -heading 5407 81 , the entry " 12.5% or Rs . 10 per sq. metre , whichever is higher" shall be substituted;

(xxi) for the entry in column (4) occurring against all the tariff items ofsub -heading 540782 , the entry " 12.5 % or Rs . 42 per sq . metre , whichever is higher" shall be substituted;

(xxii) intariff item 5407 83 00 , for the entry in column(4) , the entry "12.5% or Rs . 67 per sq. metre , whichever is higher " shall be substituted;

(xxiii) for the entry in column (4) occurring against all the tariff iterns ofsub-heading 5407 84, the entry " 12.5% or Rs . 38 per sq. metre , whichever is higher" shall be substituted;

(xxiv) for the entry in column (4) occurring against all the tariff items ofsub - heading 540791 , the entry " 12.5% or Rs . 15 per sq. metre, whichever is higher " shall be substituted ;

[PART II-

THE GAZETTE OF INDIA EXTRAORDINARY

(xxv) intariff item 5407 92 00 , for the entry in column (4) , the entry "12.5% or Rs . 67 per sq. metre , whichever is higher " shall be substituted;

(xxvi) intariff item 5407 93 00, for the entry in column (4) , the entry "12.5% or Rs . 45 per sq. metre , whichever is higher" shall be substituted;

(xxvii) intariffitem 5407 94 00, for the entry in column (4) , the entry "12.5 % or Rs . 67 per sq . metre , whichever is higher " shall be substituted;

(xxviii) intariff item 5408 1000, for the entry in column (4) , the entry " 12.5%" shall be substituted;

(xxix) for the entry in column (4) occurring against all the tariff items ofsub -heading 5408 21 , the entry " 12.5 % " shall be substituted;

(xxx) for the entry in column (4) occurring against all the tariff items ofsub-heading 5408 22, the entry " 12.5 % or Rs . 45 per sq. metre, whichever is higher" shall be substituted;

(xxxi) intariff item 5408 23 00, for the entry in column (4) , the entry "12.5% or Rs . 47 per sq. metre , whichever is higher " shall be substituted;

(xxxii) for the entry in column (4) occurring against all the tariff items of sub - heading 5408 24, the entry " 12.5 % or Rs . 87 per sq . metre , whichever is higher " shall be substituted;

(xxxiii ) for the entry in column (4 ) occurring against all the tariff items of sub -heading 5408 31 , the entry " 12.5 % or Rs . 25 per sq . metre, whichever is higher " shall be substituted;

(xxxiv) for the entry in column (4) occurring against all the tariff items of sub -heading 5408 32, the entry " 12.5% or Rs . 44 per sq. metre , whichever is higher " shall be substituted;

(xxxv) in tariff item 5408 33 00, for the entry in column (4 ) , the entry " 12.5% or Rs . 10 per sq. metre, whichever is higher " shall be substituted;

(xxxvi) for the entry in column (4) occurring against all the tariff items of sub - heading 5408 34 , the entry " 12.5% or Rs . 11 per sq . metre , whichever is higher " shall be substituted;

(32) in Chapter 55,-

(i) for the entry in column (4) occurring against all the tariff items of headings 5501 , 5502, 5503 , 5504, 5505, 5506, 5507, 5508, 5509 and 5510, the entry " 12.5 % " shall be substituted;

(ii) in tariff items 5511 1000 and 55112000, for the entry in column (4) occuring against each of them, the entry " 12.5 % or Rs. 31 per kg . , whichever is higher " shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of sub -heading 5511 30, the entry " 12.5% or Rs . 30 per kg . , whichever is higher " shall be substituted;

(iv) for the entry in column (4 ) occurring against all the tariff items of sub-heading 5512 11 , the entry " 12.5 % " shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of sub-heading 551219, the entry " 12.5 % or Rs . 42 per sq. metre , whichever is higher" shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 21 , the entry " 12.5 % " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

(vii) for the entry in column (4) occurring against all the tariff items ofsub-heading 5512 29, the entry " 12.5 % or Rs . 47 per sq. metre, whichever is higher" shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items ofsub-heading 551291 , the entry " 12.5 %" shall be substituted;

(ix) for the entryin column (4) occurring against all the tariff items of sub -heading 5512 99, the entry " 12.5 % or Rs . 65 per kg. , whichever is higher" shall be substituted;

(x) for the entry in column (4) occurring against all the tariff items of sub-headings 5513 11 , 5513 12, 5513 13 and 5513 19, the entry " 12.5 % " shall be substituted;

(xi) in tariff items 551321 00 and 5513 22 00, for the entry in column(4) occurring against each of them, the entry " 12.5 % or Rs. 150 per kg. , whichever is higher " shall be substituted ;

(xii) in tariff item 5513 23 00 , for the entry in column (4) , the entry "12.5% or Rs . 125 per kg. or Rs . 25 per sq . metre , whichever is highest" shall be substituted;

(xiii) in tariff item 5513 29 00, for the entry in column (4), the entry " 12.5% or Rs . 185 per kg . , whichever is higher" shall be substituted;

(xiv) in tariff item 5513 31 00 , for the entry in column (4), the entry " 12.5% or Rs . 21 per sq. metre, whichever is higher" shall be substituted;

(xv) in tariff item 5513 32 00 , for the entry in column (4), the entry "12.5% or Rs . 170 per kg. , whichever is higher" shall be substituted;

(xvi) in tariff item 5513 33 00 , for the entry in column (4) , the entry " 12.5% or Rs . 22 per sq. metre , whichever is higher" shall be substituted;

(xvii) in tariff item 5513 3900 , for the entry in column(4) , the entry " 12.5% or Rs . 125 per kg . or Rs . 30 per sq. metre , whichever is highest " shall be substituted;

(xviii) in tariff item 55134100, for the entry in column (4), the entry "12.5% or Rs . 25 per sq. metre , whichever is higher' shall be substituted;

(xix) in tariff item 5513 42 00 , for the entry in column (4), the entry "12.5% or Rs . 12 per sq . metre , whichever is higher " shall be substituted;

(xx) in tariff item 5513 43 00, for the entry in column (4) , the entry " 12.5% or Rs . 20 per sq. metre , whichever is higher " shall be substituted;

(xxi) intariff item 5513 49 00, for the entry in column (4 ), the entry " 12.5% or Rs . 185 per kg . , whichever is higher" shall be substituted;

(xxii) for the entry in column (4) occurring against all the tariff items ofsub -headings 5514 11,5514 12, 5514 13 and 5514 19, the entry " 12.5 % " shall be substituted;

(xxiii) intariff item 55142100, for the entry in column (4) , the entry " 12.5% or Rs . 100 per kg . or Rs . 30 per sq. metre , whichever is highest" shall be substituted;

(xxiv) intariff item 55142200 , for the entry in column (4) , the entry "12.5% or Rs . 140 per kg . , whichever is higher" shall be substituted;

(xxv) intariffitem 5514 23 00, for the entry in column (4), the entry " 12.5% or Rs . 160 per kg. , whichever is higher" shall be substituted;

[PART II----

THE GAZETTE OF INDIA EXTRAORDINARY

(xxvi) in tariff item 5514 29 00 , for the entry in column (4) , the entry "12.5% or Rs . 170 per kg . , whichever is higher " shall be substituted;

(xxvii) in tariff item 5514 31 00, for the entry in column (4 ), the entry "12.5% or Rs . 64 per sq. metre , whichever is higher " shall be substituted;

(xxviii) in tariff item 5514 32 00 , for the entry in column (4) , the entry " 12.5% or Rs . 43 per sq . metre, whichever is higher " shall be substituted;

(xxix) intariff item 5514 33 00, for the entry in column (4) , the entry " 12.5% or Rs . 180 per kg . , whichever is higher" shall be substituted;

(xxx) intariff item 5514 39 00, for the entry in column (4) , the entry "12.5% or Rs . 31 per sq . metre , whichever is higher " shall be substituted;

(xxxi) in tariffitem 5514 41 00, for the entry in column (4) , the entry " 12.5% or Rs . 26 per sq. metre , whichever is higher " shall be substituted;

(xxxii) in tariff item 5514 42 00, for the entry in column (4) , the entry " 12.5% or Rs . 140 per kg. , whichever is higher" shall be substituted;

(xxxiii) in tariff item 5514 43 00, for the entry in column (4) , the entry "12.5% or Rs . 31 per sq. metre , whichever is higher " shall be substituted;

(xxxiv) in tariff item 5514 4900 , for the entry in column(4), the entry " 12.5% or Rs . 160 per kg . , whichever is higher " shall be substituted;

(xxxv) for the entry in column (4) occurring against all the tariff items ofsub -heading 5515 11 , the entry " 12.5 % or Rs . 40 per sq. metre , whichever is higher" shall be substituted;

(xxxvi) for the entry in column (4) occurring against all the tariff items ofsub -heading 5515 12, the entry " 12.5% or Rs. 95 per kg. , whichever is higher" shall be substituted;

(xxxvii) for the entry in column (4) occurring against all the tariff items of sub -heading 5515 13 , the entry " 12.5 % or Rs . 75 per sq . metre , whichever is higher" shall be substituted;

(xxxviii) for the entry in column (4) occurring against all the tariff items of sub -heading 5515 19 , the entry " 12.5 % or Rs . 45 per sq . metre , whichever is higher" shall be substituted;

(xxxix) for the entry in column (4) occurring against all the tariff items of sub -heading 5515 21 , the entry " 12.5% or Rs . 79 per sq. metre , whichever is higher " shall be substituted ;

(xl) for the entry in column (4) occurring against all the tariff items of sub -heading 5515 22, the entry " 12.5 % or Rs . 140 per kg. , whichever is higher" shall be substituted;

(xli) for the entry in column (4) occurring against all the tariff items ofsub-heading 5515 29 , the entry " 12.5 % or Rs . 30 per sq. metre , whichever is higher" shall be substituted;

(xlii) for the entry in column (4) occurring against all the tariff items ofsub-heading 551591 , the entry " 12.5 % or Rs . 57 per sq. metre , whichever is higher " shall be substituted;

(xliii) for the entry in column (4) occurring against all the tariff items fsub - heading 5515 92, the entry " 12.5% or Rs . 55 per sq. metre , whichever is higher" shall be substituted;

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

(xliv) for the entry in column (4) occurring against all the tariff items ofsub -heading 551599, the entry " 12.5% or Rs . 35 per sq . metre , whichever is higher" shall be substituted;

(xiv) for the entry in column (4) occurring against all the tariff items ofsub -heading 5516 11 , the entry " 12.5% " shall be substituted ;

(xlvi) in tariff item 5516 1200 , for the entry in column (4) , the entry "12.5% or Rs . 35 per sq . metre , whichever is higher " shall be substituted;

(xlvii) intariff item 5516 13 00, for the entry in column (4) , the entry "12.5% or Rs . 40 per sq . metre , whichever is higher " shall be substituted;

(xlviii) for the entry in column (4) occurring against all the tariff items of sub -heading 5516 14, the entry " 12.5% or Rs . 12 per sq. metre , whichever is higher" shall be substituted;

(xlix) for the entry in column (4) occurring against all the tariff items ofsub -heading 551621 , the entry " 12.5 % " shall be substituted;

(1) intariff items 5516 2200 and 551623 00, for the entry in column(4) occurring against each of them, the entry " 12.5% or Rs . 150 per kg. , whichever is higher" shall be substituted;

(li) in tariff item 5516 24 00 , for the entry in column (4) , the entry " 12.5% or Rs . 12 per sq. metre , whichever is higher " shall be substituted;

(lii) for the entry in column (4) occurring against all the tariff items ofsub -heading 551631 , the entry " 12.5 % " shall be substituted;

(liii) in tariff items 5516 3200, 551633 00 and 55163400, for the entry in column (4) occurring against each of them, the entry " 12.5 % " shall be substituted;

(liv) for the entry in column (4) occurring against all the tariff items ofsub - heading 551641 , the entry " 12.5 % " shall be substituted;

(lv) in tariff item 5516 42 00, for the entry in column ( 4) , the entry " 12.5%" shall be substituted;

(Ivi) intariff items 55164300 and 5516 44 00, for the entry in column (4) occurring against each of them, the entry " 12.5% or Rs . 12 per sq . metre, whichever is higher " shall be substituted;

(Ivii) for the entry in column (4) occurring against all the tariff items ofsub - heading 551691 , the entry " 12.5 % " shall be substituted;

(lviii) in tariff item 551692 00, for the entry in column (4) , the entry " 12.5%" shall be substituted;

(lix) in tariff item 5516 93 00, for the entry in column (4), the entry " 12.5% or Rs . 21 per sq . metre, whichever is higher " shall be substituted;

(lx) intariff item 5516 9400 , for the entry in column (4) , the entry "12.5% or Rs . 40 per sq. metre, whichever is higher " shall be substituted;

(33) in Chapter 56, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(34) in Chapter 57 ,--

(i) for the entry in column( 4) occurring against all the tariff items of heading 5701 , the entry " 12.5 % " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

(ii) in tariff item 5702 10 00 , for the entry in column (4) , the entry "12.5%" shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of sub - headings 5702 20 and 5702 31 , the entry " 12.5 % " shall be substituted;

(iv) for the entry in column (4) occurring against all the tariff items of sub -heading 570232, the entry " 12.5% or Rs.105 per sq. metre , whichever is higher" shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of sub-headings 5702 39 and 5702 41 , the entry " 12.5 %" shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of sub -heading 5702 42, the entry " 12.5 % or Rs . 80 per sq. metre , whichever is higher" shall be substituted;

(vii) for the entry in column (4) occurring against all the tariff items of sub -headings 5702 49 and 5702 51 , the entry " 12.5 % " shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items ofsub -heading 5702 52, the entry " 12.5% or Rs . 105 per sq. metre, whichever is higher" shall be substituted;

(ix)forthe entry in column (4) occurring against all the tariff items of sub-headings 5702 59 and 570291 , the entry " 12.5% " shall be substituted;

(x) for the entry in column (4) occurring against all the tariff items of sub- heading 5702 92, the entry " 12.5% or Rs.110 per sq. metre , whichever is higher " shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of sub - headings 5702 99 and 5703 10, the entry " 12.5 % " shall be substituted;

(xii) for the entry in column (4) occurring against all the tariff items ofsub-heading 5703 20, the entry " 12.5% or Rs . 70 per sq. metre , whichever is higher " shall be substituted;

(xiii) for the entry in column (4) occurring against all the tariff items ofsub-heading 5703 30, the entry " 12.5% or Rs . 55 per sq. metre , whichever is higher" shall be substituted;

(xiv) for the entry in column (4) occurring against all the tariff items ofsub -heading 5703 90, the entry " 12.5% " shall be substituted;

(xv) in tariff item 5704 10 00, for the entry in column (4) , the entry " 12.5% " shall be substituted;

(xvi) for the entry in column (4) occurring against all the tariff items ofsub-heading 5704 90, the entry " 12.5% or Rs . 35 per sq. metre, whichever is higher" shall be substituted;

(xvii) for the entry in column (4) occurring against all the tariff items ofheading 5705, the entry " 12.5 % " shall be substituted;

(35) in Chapter 58,-

(i) in tariff item 5801 10 00, for the entry in column (4) , the entry "12.5% or Rs . 210 per sq . metre , whichever is higher " shall be substituted;

(ii) in tariff item 5801 21 00, for the entry in column (4) , the entry "12.5% or Rs . 80 per sq. metre , whichever is higher" shall be substituted;

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

(iii) for the entry in column (4) occurring against all the tariff items ofsub-heading 5801 22, the entry " 12.5 % or Rs . 75 per sq. metre, whichever is higher" shall be substituted;

(iv) in tariff item 5801 23 00 , for the entry in column (4) , the entry " 12.5% or Rs . 80 per sq . metre , whichever is higher " shall be substituted;

(v) in tariff item 5801 24 00, for the entry in column (4) , the entry " 12.5% or Rs . 135 per sq. metre , whichever is higher " shall be substituted;

(vi) in tariff item 5801 25 00, for the entry in column (4) , the entry "12.5% or Rs . 120 per sq. metre , whichever is higher" shall be substituted;

(vii) in tariff item 5801 26 00, for the entry in column (4) , the entry "12.5% or Rs . 180 per sq. metre , whichever is higher" shall be substituted;

(viii) in tariff item 5801 31 00, for the entry in column( 4) , the entry "12.5% or Rs . 75 per sq . metre, whichever is higher " shall be substituted;

(ix) in tariff item 5801 32 00, for the entry in column (4), the entry "12.5% or Rs . 180 per sq. metre , whichever is higher" shall be substituted;

(x) in tariff item 5801 33 00, for the entry in column (4), the entry " 12.5% or Rs . 150 per sq. metre , whichever is higher" shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of sub-heading 5801 34 , the entry " 12.5 % or Rs . 140 per sq. metre , whichever is higher" shall be substituted;

(xii) in tariff item 5801 35 00, for the entry in column ( 4 ), the entry " 12.5% or Rs . 68 per sq. metre, whichever is higher " shall be substituted;

(xiii) for the entry in column (4) occurring against all the tariff items ofsub-heading 5801 36, the entry " 12.5 % or Rs . 130 per sq. metre, whichever is higher" shall be substituted;

(xiv) for the entry in column ( 4) occurring against all the tariff items ofsub-heading 5801 90, the entry " 12.5% or Rs . 35 per sq. metre , whichever is higher" shall be substituted;

(xv) intariff item 5802 11 00, for the entry in column (4) , the entry " 12.5%" shall be substituted;

(xvi) for the entry in column (4) occurring against all the tariff items ofsub-heading 5802 19, the entry " 12.5% or Rs . 60 per sq. metre , whichever is higher" shall be substituted;

(xvii) in tariff item 5802 20 00 , for the entry in column (4) , the entry " 12.5% " shall be substituted;

(xviii) intariffitem 5802 3000, for the entry in column (4), the entry " 12.5% or Rs . 150 per kg. , whichever is higher" shall be substituted;

(xix) for the entry in column (4) occurring against all the tariff items ofheading 5803, the entry " 12.5 % " shall be substituted;

(xx) for the entry in column (4) occurring against all the tariff items of heading 5804, the entry " 12.5 % or Rs.200 per kg. , whichever is higher " shall be substituted;

(xxi) for the entry in column (4) occurring against all the tariff items ofheadings 5805 , 5806, 5807 , 5808 and 5809 , the entry " 12.5 % " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

(xxii) in tariff item 5810 10 00 , for the entry in column (4) , the entry "12.5% or Rs . 200 per kg . , whichever is higher" shall be substituted;

(xxiii) intariff item 58109100 , for the entry in column (4), the entry " 12.5% " shall be substituted;

(xxiv) forthe entry in column (4) occurring against all the tariff items ofsub-heading 5810 92, the entry " 12.5 % " shall be substituted;

(xxv) in tariff item 581099 00, for the entry in column (4), the entry "12.5% " shall be substituted;

(xxvi) for the entry in column (4) occurring against all the tariff items ofheading 5811 , the entry " 12.5 % " shall be substituted;

(36) in Chapter 59, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(37) in Chapter 60,-

(i) for the entry in column (4) occurring against all the tariff items (except tariff item 6001 9200 ) , the entry " 12.5 % " shall be substituted;

(ii) in tariff item 6001 92 00 , for the entry in column (4 ) , the entry "12.5% or Rs . 100 per kg. , whichever is higher" shall be substituted;

(38) in Chapter 61 ,-

(i) for the entry in column (4) occurring against all the tariff items of sub -heading 6101 10, the entry " 12.5 % or Rs . 700 per piece , whichever is higher" shall be substituted;

(ii) in tariff item 6101 20 00 , for the entry in column (4) , the entry " 12.5% or Rs . 540 per piece , whichever is higher " shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of sub - heading 6101 30 , the entry " 12.5 % or Rs . 530 per piece , whichever is higher" shall be substituted;

(iv) for the entry in column (4) occurring against all the tariff items of sub -heading 6101 90, the entry " 12.5 % " shall be substituted;

(v) in tariff item 6102 10 00, for the entry in column (4) , the entry "12.5% or Rs . 595 per piece , whichever is higher " shall be substituted;

(vi) in tariff item 6102 20 00, for the entry in column (4 ) , the entry " 12.5% or Rs . 425 per piece , whichever is higher " shall be substituted;

(vii) for the entry in column (4) occurring against all the tariff items ofsub -heading 6102 30 , the entry " 12.5% or Rs . 475 per piece , whichever is higher " shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items of sub-heading 6102 90, the entry " 12.5 % " shall be substituted;

(ix) for the entry in coluran (4) occurring against all the tariff items of heading 6103 , the entry " 12.5 % " shall be substituted;

(x) intariff items 6104 1100, 6104 12 00 and 6104 13 00, for the entry incolumn (4) occurring against each of them , the entry " 12.5% " shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of sub -heading 6104 19, the entry " 12.5 % or Rs . 460 per piece, whichever is higher " shall be substituted;

3 SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

(xii) in tariff items 6104 2100, 6104 22 00 and 6104 23 00 , for the entry incolumn(4) occurring against each of them , the entry " 12.5 % " shall be substituted;

(xiii) for the entry in column (4) occurring against all the tariff items ofsub -heading 6104 29 , the entry " 12.5 % " shall be substituted;

(xiv) in tariff items 6104 31 00, 6104 32 00 and 610433 00, for the entry incolumn(4) occurring against each of them, the entry " 12.5 % " shall be substituted;

(xv) for the entry in column (4) occurring against all the tariff items of sub -heading 6104 39, the entry " 12.5 % " shall be substituted;

(xvi) in tariff item 6104 41 00 , for the entry in column (4) , the entry "12.5% or Rs . 255 per piece , whichever is higher " shall be substituted;

(xvii) in tariff item 6104 42 00, for the entry in column (4) , the entry " 12.5%" shall be substituted;

(xviii) in tariff items 6104 43 00 and 6104 44 00, for the entry in column(4) occurring against each of them, the entry " 12.5 % or Rs . 255 per piece, whichever is higher " shall be substituted;

(xix) for the entry in column (4) occurring against all the tariff items ofsub-heading 6104 49 , the entry " 12.5 % or Rs . 220 per piece, whichever is higher" shall be substituted ;

(xx) intariffitems 610451 00, 610452 00 and 6104 53 00, for the entry incolumn(4) occurring against each of them, the entry " 12.5 % or Rs . 110 perpiece , whichever is higher " shall be substituted;

(xxi) for the entry in column (4) occurring against all the tariff items ofsub -heading 6104 59 , the entry " 12.5% or Rs . 110 per piece , whichever ishigher" shall be substituted;

(xxii) in tariff item 610461 00 , for the entry in column(4) , the entry " 12.5%" shall be substituted;

(xxiii) in tariff items 6104 62 00 and 6104 63 00, for the entry in column(4) occurring against each of them, the entry " 12.5 % or Rs.98 per piece, whichever is higher" shall be substituted ;

(xxiv) for the entry in column (4) occurring against all the tariff items ofsub -heading 6104 69 , the entry " 12.5 % " shall be substituted;

(xxv) for the entry in column(4) occurring against all the tariff items ofsub -headings 6105 10 and 6105 20 , the entry " 12.5 % or Rs . 83 per piece, whichever is higher" shall be substituted ;

(xxvi) for the entry in column (4) occurring against all the tariff items ofsub -heading 6105 90, the entry " 12.5 % or Rs . 90 per piece , whichever is higher" shall be substituted;

(xxvii) in tariff item 6106 1000, for the entry in column(4), the entry "12.5% or Rs . 90 per piece, whichever is higher" shall be substituted;

(xxviii) for the entry in column (4) occurring against all the tariff items of sub -heading 6106 20 , the entry " 12.5% or Rs . 25 per piece , whichever is higher" shall be substituted;

(xxix) for the entry in column (4) occurring against all the tariff items ofsub -heading 6106 90, the entry " 12.5 % or Rs . 135 per piece , whichever is higher" shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

(xxx) intariff item 6107 1100 , for the entry in column (4) , the entry "12.5% or Rs . 24 per piece , whichever is higher " shall be substituted;

(xxxi) for the entry in column (4) occurring against all the tariff items fsub-heading 6107 12, the entry " 12.5 % or Rs . 30 per piece , whichever is higher" shall be substituted;

(xxxii) for the entry in column (4) occurring against all the tariff items of sub -heading 6107 19, the entry " 12.5 % " shall be substituted;

(xxxiii) intariff item 610721 00 , for the entry in column (4) , the entry " 12.5%" shall be substituted;

(xxxiv) for the entry in column ( 4 ) occurring against all the tariff items of sub -headings 6107 22 , 6107 29 , 6107 91 , 6107 92 and 610799, the entry " 12.5 % " shall be substituted;

(xxxv) for the entry in column (4) occurring against all the tariff items of sub -headings 6108 11 and 6108 19, the entry " 12.5 % " shall be substituted;

(xxxvi) in tariff item 6108 2100 , for the entry in column (4) , the entry "12.5% or Rs . 25 per piece , whichever is higher" shall be substituted;

(xxxvii) for the entry in column (4) occurring against all the tariff items of sub- heading 6108 22, the entry " 12.5 % or Rs. 25 per piece , whichever is higher " shall be substituted;

(xxxviii ) for the entry in column (4) occurring against all the tariff items of sub-heading 6108 29 , the entry " 12.5 % " shall be substituted;

(xxxix) intariff item 6108 31 00, for the entry in column (4) , the entry " 12.5%" shall be substituted ;

(x1) for the entry in column (4) occurring against all the tariff items of sub -headings 6108 32 and 6108 39, the entry " 12.5 % " shall be substituted;

(xli) intariff item 61089100, for the entry in column (4) , the entry " 12.5% or Rs . 65 per piece , whichever is higher" shall be substituted;

(xlii) for the entry in column (4) occurring against all the tariff items ofsub -heading 6108 92, the entry " 12.5% or Rs . 60 per piece , whichever is higher" shall be substituted ;

(xliii) for the entry in column (4) occurring against all the tariff items of sub-heading 6108 99 , the entry " 12.5 %" shall be substituted;

(xliv) in tariff item 6109 1000 , for the entry in column (4) , the entry " 12.5% or Rs . 45 per piece , whichever is higher " shall be substituted;

(xlv) for the entry in column (4) occurring against all the tariff items ofsub -heading 6109 90, the entry " 12.5 % or Rs . 50 per piece , whichever is higher" shall be substituted;

(xlvi) for the entry in column (4) occurring against all the tariff items ofsub-heading 611011 , the entry " 12.5 % or Rs . 275 per piece , whichever is higher" shall be substituted;

(xlvii) in tariff items 6110 12 00 and 6110 19 00, for the entry in column(4) occurring against each of them, the entry " 12.5 % or Rs . 275 per piece, whichever is higher " shall be substituted ;

SEC.2]

THE GAZETTE OF INDIA EXTRAORDINARY

(xlviii) in tariff item 6110 2000, for the entry in column (4), the entry " 12.5% or Rs . 85 per piece, whichever is higher" shall be substituted;

(xlix) for the entry in column (4) occurring against all the tariff items ofsub -heading 611030, the entry " 12.5% or Rs. 110 per piece , whichever is higher" shall be substituted;

(1) in tariff item 6110 90 00, for the entry in column (4) , the entry " 12.5% or Rs.105 per piece , whichever is higher " shall be substituted;

(li) for the entry in column (4) occurring against all the tariff items of headings 6111 and 6112, the entry " 12.5% " shall be substituted;

(lii) in tariff item 61130000, for the entry in column (4), the entry "12.5%" shall be substituted;

(liii) for the entry in column ( 4) occurring against all the tariff items of headings 6114, 6115 , 6116 and 6117, the entry " 12.5 % " shall be substituted;

(39) in Chapter 62,-

(i) in tariff item6201 11 00, for the entry in column (4), the entry " 12.5% or Rs. 385 per piece , whichever is higher" shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of sub -heading 6201 12 , the entry " 12.5% or Rs . 385 per piece , whichever is higher" shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of sub-heading 6201 13 , the entry " 12.5% or Rs . 320 per piece, whichever is higher" shall be substituted;

(iv) for the entry in column(4) occurring against all the tariff items of sub -heading 6201 19, the entry " 12.5 % " shall be substituted;

(v) in tariff item 6201 91 00, for the entry in column (4), the entry "12.5% or Rs . 220 per piece , whichever is higher " shall be substituted;

(vi) in tariffitem 6201 92 00, for the entry in column (4) , the entry " 12.5% or Rs . 210 per piece , whichever is higher " shall be substituted;

(vii) in tariff item 6201 93 00 , for the entry in column (4), the entry " 12.5% or Rs.180 per piece , whichever is higher" shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items ofsub -heading 6201 99, the entry " 12.5 % " shall be substituted;

(ix) for the entry in column ( 4) occurring against all the tariff items of sub -heading 6202 11 , the entry " 12.5% or Rs . 385 per piece, whichever is higher" shall be substituted;

(x) in tariff item 6202 12 00, for the entry in column (4 ), the entry " 12.5% or Rs . 210 per piece , whichever is higher" shall be substituted;

(xi) in tariff item 6202 13 00, for the entry in column (4 ), the entry "12.5% or Rs . 385 per piece , whichever is higher" shall be substituted;

(xii) for the entry in column (4) occurring against all the tariff items of sub - heading 6202 19, the entry " 12.5 %" shall be substituted;

(xiii) for the entry in column ( 4) occurring against all the tariff items ofsub -heading 620291 , the entry " 12.5% or Rs . 220 per piece , whichever is higher" shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

[PARTII-

(xiv) for the entry in column (4) occurring against all the tariff items of sub -heading 6202 92 , the entry " 12.5% or Rs . 160 per piece , whichever is higher" shall be substituted;

(xv) for the entry in column (4) occurring against all the tariff items of sub -heading 6202 93 , the entry " 12.5% or Rs . 220 per piece , whichever is higher" shall be substituted;

(xvi) for the entry in column (4) occurring against all the tariff items ofsub -heading 6202 99 , the entry " 12.5% " shall be substituted;

(xvii) intariff item 6203 11 00, for the entry in column (4) , the entry "12.5% or Rs.1100 per piece, whichever is higher " shall be substituted;

(xviii) intariff item 6203 1200, for the entry in column (4) , the entry " 12.5% or Rs . 720 per piece, whichever is higher " shall be substituted;

(xix) forthe entry in column (4) occurring against all the tariff items ofsub-heading 6203 19 , the entry " 12.5% or Rs . 1,110 per piece, whichever is higher " shall be substituted;

(xx) intariff items 6203 21 00, 6203 22 00, 6203 23 00 and 6203 29 00, forthe entry in column (4) occurring against each of them , the entry " 12.5% or Rs.145 per piece, whichever is higher " shall be substituted;

(xxi) in tariff item 6203 31 00 , for the entry in column (4) , the entry "12.5% or Rs . 815 per piece , whichever is higher " shall be substituted;

(xxii) intariff item 6203 32 00 , for the entry in column (4) , the entry "12.5% or Rs . 440 per piece , whichever is higher " shall be substituted;

(xxiii) intariff item 6203 33 00 , for the entry in column (4) , the entry " 12.5% or Rs . 320 per piece , whichever is higher" shall be substituted;

(xxiv) for the entry in column (4) occurring against all the tariff items ofsub -heading 6203 39 , the entry " 12.5 % or Rs . 755 per piece, whichever is higher" shall be substituted;

(xxv) intariffitem 6203 41 00, for the entry in column(4) , the entry "12.5% or Rs . 285 per piece , whichever is higher " shall be substituted;

(xxvi) intariff item 6203 42 00 , for the entry in column(4) ,the entry "12.5% or Rs . 135 per piece, whichever is higher " shall be substituted;

(xxvii) in tariff item 6203 43 00 , for the entry in column (4) , the entry " 12.5 % or Rs.110 per piece , whichever is higher " shall be substituted;

(xxviii) for the entry in column (4) occurring against all the tariff items of sub -heading 6203 49, the entry " 12.5 % or Rs.110 per piece, whichever is higher" shall be substituted;

(xxix) in tariff item 6204 1100, for the entry in column (4),the entry "12.5% or Rs . 550 per piece , whichever is higher " shall be substituted;

(xxx) intariffitem 6204 12 00 , for the entry in column (4) , the entry " 12.5%" shall be substituted;

(xxxi) in tariff item 6204 13 00, for the entry in column (4) , the entry " 12.5% or Rs . 550 per piece , whichever is higher" shall be substituted;

(xxxii) for the entry in column (4) occurring against all the tariff items of sub-heading 6204 19 , the entry " 12.5% or Rs . 500 per piece , whichever is higher" shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

SEC.2]

(xxxiii) in tariff item 6204 21 00, for the entry in column(4) , the entry " 12.5%" shall be substituted;

(xxxiv) for the entry in column (4) occurring against all the tariff items of sub-heading 6204 22, the entry " 12.5 % " shall be substituted;

(xxxv) intariff item 6204 23 00, for the entry in column (4) , the entry "12.5%" shall be substituted ;

(xxxvi) for the entry in column (4) occurring against all the tariff items of sub -heading 6204 29, the entry " 12.5 % " shall be substituted;

(xxxvii) intariff item 6204 31 00, for the entry in column (4) , the entry " 12.5% or Rs . 370 per piece, whichever is higher " shall be substituted;

(xxxviii) in tariff item6204 32 00, for the entry in column( 4) , the entry " 12.5% or Rs . 650 per piece, whichever is higher " shall be substituted ;

(xxxix) in tariff item 6204 33 00, for the entry in column (4) , the entry " 12.5% or Rs . 390 per piece , whichever is higher" shall be substituted;

(x) for the entry in column (4) occurring against all the tariff items of sub -heading 6:204 39, the entry " 12.5% or Rs . 350 per piece , whichever is higher" shall be substituted;

(xli) for the entry in column (4) occurring against all the tariff items ofsub -heading, 620441 , the entry " 12.5 % or Rs . 145 per piece , whichever is higher" shall be substituted;

(xlii) for the entry in column (4) occurring against all the tariff items ofsub -heading, 6204 42, the entry " 12.5 % or Rs . 116 per piece, whichever is higher" shall be substituted;

(xliii) for the entry in column ( 4) occurring against all the tariff items ofsub-heading 6204 43 , the entry " 12.5% or Rs . 145 per piece , whichever is higher" shall be substituted;

(xliv) in tariffitem 6204 44 00, for the entry in column (4) , the entry " 12.5% or Rs . 145 per piece, whichever is higher" shall be substituted;

(xiv) for the entry in column (4) occurring against all the tariff items ofsub -heading 6204 49, the entry " 12.5 % or Rs . 145 per piece , whichever is higher" shall be substituted;

(xlvi) intariff item 6204 51 00 , for the entry in column (4), the entry "12.5% or Rs . 485 per piece , whichever is higher " shall be substituted;

(xlvii) in tariff items 6204 52 00 and 6204 53 00, for the entry in column (4) occurring against each of them, the entry " 12.5 % " shall be substituted;

(xlviii) for the entry in column (4) occurring against all the tariff items of sub -heading 6204 59, the entry " 12.5 % " shall be substituted;

(xlix) for the entry in column (4) occurring against all the tariff items ofsub-heading 6204 61 , the entry " 12.5 % or Rs . 285 per piece , whichever is higher " shall be substituted;

(1) in tariff item 6204 62 00, for the entry in column (4) , the entry " 12.5% or Rs . 135 per piece , whichever is higher " shall be substituted;

(li) in tariff item 6204 63 00, for the entry in column (4) , the entry "12.5%" shall be substituted;

[PART II-

THE GAZETTE OF INDIA EXTRAORDINARY

(lii) for the entry in column (4) occurring against all the tariff items of sub- heading 6204 69, the entry " 12.5 % or Rs . 135 per piece, whichever is higher " shall be substituted;

(liii) in tariff item 6205 10 00 , for the entry in column (4) , the entry "12.5% or Rs . 200 per piece, whichever is higher" shall be substituted;

(liv) in tariff item 6205 20 00, for the entry in column (4) , the entry "12.5% or Rs . 85 per piece , whichever is higher " shall be substituted;

(lv) in tariff item 6205 30 00, for the entry in column (4) , the entry " 12.5% or Rs.120 per piece , whichever is higher" shall be substituted;

(lvi) for the entry in column (4) occurring against all the tariff items ofsub -heading 6205 90, the entry " 12.5% or Rs . 95 per piece, whichever is higher" shall be substituted;

(Ivii) for the entry in column (4) occurring against all the tariff items ofsub-heading 6206 10 , the entry " 12.5 % " shall be substituted;

(Iviii) in tariff item 6206 20 00, for the entry in column (4) , the entry " 12.5% or Rs . 135 per piece , whichever is higher " shall be substituted ;

(lix) in tariff item 6206 30 00, for the entry in column (4) , the entry " 12.5% or Rs . 95 per piece , whichever is higher " shall be substituted;

(lx) in tariff item 6206 40 00, for the entry in column (4) , the entry "12.5% or Rs . 120 per piece , whichever is higher" shall be substituted ;

(lxi) in tariff item 6206 90 00 , for the entry in column (4) , the entry " 12.5% " shall be substituted;

(lxii) intariff item 6207 11 00 , for the entry in column (4) , the entry " 12.5% or Rs . 28 per piece, whichever is higher ' shall be substituted;

(lxiii) for the entry in column (4) occurring against all the tariff items ofsub -heading 6207 19, the entry " 12.5 % or Rs . 30 per piece, whichever is higher" shall be substituted ;

(lxiv) in tariff items 6207 21 00, 6207 22 00 and 6207 29 00 , for the entry in column (4) occurring against each of them, the entry " 12.5 % " shall be substituted;

(lxv) for theentry in column (4) occurring against all the tariff items ofsub-heading 620791 , the entry " 12.5 % " shall be substituted;

(lxvi) in tariffitem 6207 92 00 , for the entry in column(4) , the entry " 12.5 %" shall be substituted;

(lxvii) for the entry in column (4) occurring against all the tariff items ofsub -heading 6207 99, the entry " 12.5 % or Rs. 70 per piece, whichever is higher " shall be substituted;

(lxviii) in tariff item 6208 11 00, for the entry in column (4), the entry "12.5% or Rs . 80 per piece, whichever is higher " shall be substituted;

(lxix) for the entry in column (4) occurring against all the tariff items ofsub-heading 6208 19, the entry " 12.5 % or Rs . 60 per piece, whichever is higher" shall be substituted;

(lxx) in tariff items 6208 2100 and 6208 2200 , for the entry in column (4) occurring against each of them, the entry " 12.5 % " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

SEC.2]

(lxxi) forthe entry in column (4) occurring against all the tariff items ofsub -heading 6208 29, the entry " 12.5 %" shall be substituted;

(lxxii) for the entry in column (4) occurring againstall the tariff items ofsub -heading 6208 91 , the entry " 12.5% or Rs . 95 per piece , whichever is higher" shall be substituted;

(lxxiii) for the entry in column (4) occurring against all the tariff items of sub -heading 6208 92, the entry " 12.5% or Rs . 65 per piece , whichever is higher " shall be substituted;

(lxxiv) for the entry in column (4) occurring against all the tariff items of sub-heading 6208 99 , the entry " 12.5 %" shall be substituted;

(lxxv) for the entry in column (4) occurring against all the tariff items ofheading 6209, the entry " 12.5%" shall be substituted;

(lxxvi) in tariff item 62101000, for the entry in column ( 4), the entry "12.5%" shall be substituted;

(lxxvii) for the entry in column (4) occurring against all the tariff items of sub-heading 6210 20, the entry " 12.5 % or Rs . 365 per piece , whichever is higher" shall be substituted;

(lxxviii) for the entry in column (4) occurring against all the tariff items of sub - heading 6210 30, the entry " 12.5% Rs . 305 per piece , whichever is higher" shall be substituted;

(lxxix) for the entry in column (4 ) occurring against all the tariff items of sub - heading 6210 40 , the entry " 12.5% Rs . 65 per piece , whichever is higher" shall be substituted; ог

(lxxx) in tariff item 621050.00 , for the entry in column (4) , the entry " 12.5% or Rs . 65 per piece , whichever is higher" shall be substituted;

(Lxxxi) in tariff items 6211 11 00, 6211 1200, 6211 2000 and 6211 3100, forthe entry in column(4) occurring against each of them, the entry " 12.5 % " shall be substituted;

(lxxxii) in tariff items 6211 32 00 and 6211 33 00, for the entry in column(4) occurring against each of them, the entry " 12.5% or Rs.135 per piece, whichever is higher" shall be substituted;

(lxxxiii) in tariff items 6211 39 00 and 6211 41 00 , for the entry in column(4) occurring against each of them, the entry " 12.5 % " shall be substituted;

(lxxxiv) for the entry in column (4) occurring against all the tariff items of sub- heading 6211 42, the entry " 12.5 % or Rs. 135 per piece , whichever is higher " shall be substituted;

(lxxxv) in tariff item 6211 43 00, for the entry in column(4), the entry " 12.5% or Rs . 135 per piece , whichever is higher" shall be substituted;

(lxxxvi) intariff item 6211 49 00 , for the entry in column (4) , the entry " 12.5%" shall be substituted;

(lxxxvii) for the entry in column (4) occurring against all the tariff items of heading 6212, the entry " 12.5% or Rs. 30 per piece , whichever is higher" shall be substituted;

(lxxxviii) for the entry in column (4) occurring against all the tariff items of heading 6213, the entry " 12.5 % " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

(Ixxxix) for the entry in column (4) occurring against all the tariff items of sub -heading 6214 10, the entry " 12.5 % or Rs . 390 per piece , whichever is higher " shall be substituted;

(xc) for the entry in column (4) occurring against all the tariff items of sub-heading 6214 20, the entry " 12.5% or Rs.180 per piece, whichever is higher" shall be substituted;

(xci) in tariff items 62143000 and 62144000 , for the entry in column (4) occurring against each of them, the entry " 12.5 %" shall be substituted;

(xcii) for the entry in column (4 ) occurring against all the tariff items ofsub -heading 6214 90 , the entry " 12.5 % or Rs . 75 per piece , whichever is higher" shall be substituted;

(xciii) for the entry in column ( 4) occurring against all the tariff items of heading 6215 , the entry " 12.5% or Rs . 55 per piece , whichever is higher" shall be substituted;

(xciv) for the entry in column (4 ) occurring against all the tariff items ofheadings 6216 and 6217 , the entry " 12.5 % " shall be substituted;

(40) in Chapter 63 ,-

(i) for the entry in column (4) occurring against all the tariff items (except tariff items 6301 20 00, 6302 21 00 and 6302 31 00) , the entry " 12.5 %" shall be substituted ;

(ii) in tariff item 6301 20 00 , for the entry in column ( 4) , the entry "12.5% or Rs . 275 per piece , whichever is higher" shall be substituted;

(iii) in tariff item 6302 21 00, for the entry in column (4), the entry " 12.5% or Rs . 108 per kg . , whichever is higher" shall be substituted;

(iv) in tariff item 6302 31 00, for the entry in column (4) , the entry "12.5% or Rs . 96 per kg. , whichever is higher " shall be substituted;

(41) inChapter 64, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(42) inChapter 65, for the entry in column ( 4) occurring against all the tariff items , the entry " 12.5% " shall be substituted;

(43) inChapter 66, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(44) inChapter67, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(45) in Chapter 68 , for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(46) in Chapter 69, for the entry in column ( 4) occurring against all the tariff items, the entry " 12.5 % " shall be substituted;

(47) in Chapter 70 , for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(48) in Chapter 71 , for the entry in column (4) occurring against all the tariff items, the entry " 12.5 % " shall be substituted;

(49) in Chapter 73 , for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

(50) in Chapter 74, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(51) in Chapter 75, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 %" shall be substituted;

(52) in Chapter 76, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(53) inChapter78 , for the entry in column (4) occurring against all the tariff items , the entry " 12.5% " shall be substituted;

(54) in Chapter 79, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(55) inChapter80 , for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(56) in Chapter 81 , for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(57) in Chapter 82, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(58) in Chapter 83, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(59) in Chapter 84, for the entry in column (4) occurring against all the tariff items (except tariff items 8407 21 00, 845691 00, 8469 1100, 8470 1000, 8470 2100, 84702900, 8470 3000, 847040 10,8470 40 20,8470 50 10,8470 50 20,8470 9010,847090 20,8471 1000, 8471 30 10,8471 30 90,8471 41 10,8471 41 20,8471 4190,84714900, 8471 5000, 847160 10,8471 60 21,8471 6022 , 84716023,8471 6024,847160 25,8471 60 26,84716027,847160 29,84716030,8471 6040,8471 6050, 8471 6060,8471 60 90, 8471 70 10,8471 70 20,8471 70 30,8471 7040, 8471 7050,8471 7060,84717070,8471 70 90,8471 8000, 84719000,8473 21 00, 8473 2900, 8473 3010,8473 30 20, 8473 30 30, 8473 3040,8473 30 50 , 8473 30 60, 8473 30 91,8473 30 92, 8473 30 99 and 8473 5000) , the entry " 12.5%" shall be substituted;

(60) in Chapter 85 ,-

(i) for the entry in column (4) occurring against all the tariff items ofheadings 8501,8502, 8503 , 8504, 8505, 8506, 8507, 8509, 8510, 8511,8512, 8513,8514,8515, 8516, 8518 and 8519, the entry" 12.5%" shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of heading 8520 (except tariff item 8520 20 00), the entry " 12.5 % " shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of headings 8521 and 8522, the entry " 12.5% " shall be substituted;

(iv) in tariff item 8523 3000 , for the entry in column (4) , the entry " 12.5% " shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of heading 8524 ( except all the tariff items of sub- headings 8524 31 , 852440 and 8524 91 ) , the entry " 12.5 % " shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of heading 8525 (except all the tariff items of sub-heading 8525 20) , the entry "12.5%" shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

(vii) for the entry in column (4) occurring against all the tariff items of headings 8526, 8527 , 8528 , 8529 and 8530 , the entry " 12.5 % " shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items ofheading 8531 ( except tariff item 8531 2000) , the entry " 12.5% " shall be substituted;

(ix) for the entry in column (4) occurring against all the tariff items of headings 8535, 8536, 8537, 8538 , 8539 and 8540 (except tariff item 854040 00), the entry " 12.5 %" shall be substituted;

(x) for the entry in column (4) occurring against all the tariff items of heading 8543 ( except tariff items 8543 11 00 and 8543 81 00 ) , the entry " 12.5% " shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of heading 8544 ( except tariff items 8544 70 10 and 8544 70 90) , the entry " 12.5% " shall be substituted;

(xii) for the entry in column ( 4) occurring against all the tariff items ofheadings 8545 , 8546, 8547 and 8548, the entry " 12.5 % " shall be substituted;

(61) in Chapter 86, for the entry in column ( 4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(62) In Chapter 87,-

(i) for the entry in column ( 4) occurring against all the tariff items of headings 8701 and 8702 , the entry " 12.5% " shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of headings 8704 , 8705, 8706, 8707 , 8708 and 8709, the entry " 12.5 % " shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of headings 8712 , 8713 , 8714 , 8715 and 8716, the entry " 12.5 %" shall be substituted;

(63) in Chapter 88 , for the entry in column (4) occurring against all the tariff items (except tariffitems 8802 2000, 8802 3000, 88024000, 8803 1000, 8803 20 00 and 8803 30 00) , the entry " 12.5 % " shall be substituted;

(64) in Chapter 89, for the entry in column (4) occurring against all the tariff items, the entry " 12.5% " shall be substituted;

(65) in Chapter 90 ,-

(i)forthe entry in column ( 4) occurring against all the tariffitems of headings 9001 , 9002, 9003 , 9004 , 9005 , 9006, 9007 and 9008 , the entry " 12.5%" shall be substituted;

(ii) intariff items 9009 12 00, 9009 22 00 and 9009 3000, for the entry in column (4) , the entry " 12.5 %" shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of heading 9010 ( except tariff items 901041 00, 9010 42 00 and90104900), the entry " 12.5 % " shall be substituted;

( iv) for the entry in column (4) occurring against all the tariff items of headings 9011 and 9012, the entry " 12.5% " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

(v) for the entry in column (4) occurring against all the tariff items of heading 9013 (except tariff items 9013 80 10 and 9013 90 10) , the entry "12.5%" shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of headings 9014, 9015, 9016, 9017, 9018 and 9019, the entry " 12.5%" shall be substituted;

(vii) in tariff item 9020 00 00, for the entry in column(4), the entry "12.5%" shall be substituted;

(viii) for the entry in column(4) occurring against all the tariff items ofheadings 9021 , 9022, 9023 , 9024 and 9025 , the entry " 12.5% " shall be substituted;

(ix) intariff items 9027 1000 , 9027 40 00, 9027 90 10, 9027 90 20 and 9027 90 90 , for the entry in column( 4) occurring against each of them, the entry " 12.5 % " shall be substituted;

(x) forthe entry in column (4) occurring against all the tariff items of headings 9028 and 9029, the entry " 12.5% " shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of heading 9030 (except tariff items 9030 40 00 and 9030 82 00), the entry " 12.5% " shall be substituted;

(xii) for the entry in column (4) occurring against all the tariff items ofheading 9031 ( except tariff item 9031 4100), the entry " 12.5 % " shall be substituted;

(xiii) for the entry in column (4) occurring against all the tariff items ofheading 9032 , the entry " 12.5 % " shall be substituted;

(xiv) in tariff item 9033 00 00 , for the entry in column(4) , the entry " 12.5%" shall be substituted;

(66) in Chapter 91 , for the entry in column (4) occurring against all the tariff items, the entry " 12.5 % " shall be substituted;

(67) inChapter92 , for the entry in column (4) occurring against all the tariff items, the entry " 12.5 % " shall be substituted;

(68) inChapter 93 , for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(69) in Chapter 94, for the entry in column(4) occurring against all the tariff items, the entry " 12.5 % " shall be substituted;

(70) in Chapter 95, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted;

(71) in Chapter 96, for the entry in column (4) occurring against all the tariff items , the entry " 12.5 % " shall be substituted ;

(72) in Chapter 97, for the entry in column (4) occurring against all the tariff items (except tariff items 970400 10 , 970400 20 and 97040090) , the entry " 12.5 % " shall be substituted;

(73) in Chapter 98, for the entry in column (4) occurring against all the tariff items (except tariff item 9803 0000) , the entry " 12.5 % " shall be substituted.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

THE FOURTH SCHEDULE

[See section 63 (b ) ]

Tariff Item

Unit

Rate of duty

Description ofgoods

Standard Preferential

(4)

(1)

(2)

(5)

(3)

In the First Schedule to the Customs Tariff Act, -

(1) in Chapter 1 , in heading 0105 , for tariff items 0105 92 00 and 0105 93 00 and the entries relating thereto , the following entries shall be substituted, namely:-

"0105 9400

30%

-" :

Fowls of the species Gallus

domesticus

(2) in Chapter 2,--

(i) inheading0208 , tariff item 0208 20 00 and the entries relating thereto shall be omitted;

(ii) in heading 0210 , in the entry in column (2 ) appearing after tariff item 0210 20 00, for the words "meat and meat offal " , the words " meat or meat offal " shall be substituted;

(3) in Chapter 3,-

(i) inheading0301 , after tariff item 0301 93 00 and the entries relating thereto , the following tariff items and entries shall be inserted , namely:-

"0301 9400

30%

kg.

Bluefin tunas ( Thunnus thynnus)

30%

-";

0301 9500

kg.

Southern bluefin tunas (Thunnus maccoyii )

(ii) inheading 0302, after tariff item 0302 66 00 and the entries relating thereto , the following tariff items and entries shall be inserted , namely :---

30%

"030267 00

kg.

Swordfish (Xiphias gladius)

30%

030268 00

-" ;

kg.

Toothfish (Dissostichus spp .)

(iii) in heading 0303 , for tariff items 0303 50 00 and 0303 60 00 and the entries relating thereto, the following tariff items and entries shall be substituted , namely:-

"- Herrings (Clupea harengus , Clupea pallasii) and cod (Gadus morhua , Gadus ogac , Gadus macrocephalus) , excluding livers and roes :

30%

0303 5100

kg.

Herrings ( Clupea harengus, Clupea pallasii)

30%

0303 52 00

kg.

Cod(Gadus morhua , Gadus ogac, Gadus macrocephalus) Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.) , excluding livers and roes:

30%

0303 61 00

kg.

Swordfish (Xiphias gladius)

-";

30%

0303 62 00

Toothfish (Dissostichus spp.)

kg.

(iv) inheading 0304, for tariff item 0304 1000 , sub- heading 0304 20 , tariff items 0304 20 10 to 0304 90 00 and the entries relating thereto, the following sub -heading and tariff items and entries shall be substituted , namely:---

"- Fresh or chilled:

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item       Description of goods                      Unit         Rate of duty
                                                                      Standard Preferential
  (1)                      (2)                               (3)         (4)      (5)
0304 1100           Swordfish (Xiphias gladius)             kg.         30%
03041200           Toothfish (Dissostichus spp.)             kg.        30%
03041900           Other                                    kg.         30%
                   Frozenfillets:
0304 21 00          Swordfish (Xiphias gladius)             kg.         30%
03042200           Toothfish (Dissostichus spp.)            kg.         30%
030429             Other:
030429 10          Hilsa                                    kg.         30%
030429 20          Shark                                    kg.         30%
0304 29 30         Seer                                     kg.         30%
0304 29 40         Tuna                                     kg.         30%
03042950           Cuttlefish                               kg.         30%
0304 29 90         Other                                    kg.         30%
                    Other:
03049100            Swordfish (Xiphias gladius )            kg.         30%
0304 92 00         Toothfish (Dissostichus spp.)            kg.         30%
03049900            Other                                    kg.        30%
      (4) in Chapter 4,-
         (i) in Sub-heading Note 1, for the letters " i.e. " , the words " that is " shall be substituted ;
         (ii) in tariff item 0406 40 00, for the entry in column ( 2) , the following entry shall be
       substituted , namely:-
             "- Blue- veined cheese and other cheese containing veins produced by Penicillium
          roqueforti" ;
      (5) in Chapter 5 ,
         (i) tariff item 0503 00 00 and the entries relating thereto shall be omitted;
          ( ii) heading 0509, sub - heading 0509 00 , tariff items 0509 00 10 and 0509 00 90 and the
       entries relating thereto shall be omitted;
      (6) inChapter 6, in heading 0603 , for tariff item 0603 1000 and the entries relating thereto , the
    following tariff items and entries shall be substituted, namely:-
                 "- Fresh:
 0603 1100          Roses
 0603 1200          Carnations
 0603 1300          Orchids
 0603 1400          Chrysanthemums
 0603 1900          Other

(7) in Chapter 7,-

kg.      60%
kg.      60%
kg.      60%
kg.      60%
kg.      60%     -";

(1) inheading 0709, tariff items 0709 10 00 and 0709 52 00 and the entries relating thereto shallhe omitted;

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

[PART II-

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

(ii) in heading 0711 , tariff item 0711 30 00 and the entries relating thereto shall be omitted;

(8) in Chapter 8, ----

(i) inNote3 , in clauses (a) and (b) , for the letters "e.g. " wherever they occur, the words " for example " shall be substituted;

(ii) in heading 0802, after tariff item 0802 50 00 and the entries relating thereto , the following tariff item and entries shall be inserted, namely:-

"080260 00

Macadamia nuts

30% 20%." ;

kg.

(iii) in heading 0805, in tariff item 0805 40 00 , for the entry in column (2), the entry "- Grapefruit, including pomelos " shall be substituted;

(iv) in heading 0810, tariff item 0810 30 00 and the entries relating thereto shall be omitted;

(9) in Chapter 9 ,----

(i) inheading 0906, for sub -heading 0906 10, tariff items 0906 10 10 to 0906 10 90 and the entries relating thereto, the following sub - headings , tariff items and entries shall be substituted, namely:--

"- Neither crushed nor ground:

090611

Cinnamon(Cinnamomum zeylanicum Blume)

0906 11 10

Cinnamon bark

0906 11 20

Cinnamon tree flowers

0906 11 90

Other

090619

Other:

090619 10

cassia

0906 1990

other

30% 22.5% kg.

22.5%

30%

kg.

30%

kg.

22.5%" ;

(ii) inheading 0910 , sub -heading 0910 40, tariff items 0910 40 10 to 0910 50 00 and the entries relating thereto shall be omitted;

(10) in Chapter 10, in Note 1 , for the brackets and letters " ( a ) " and " (b ) " wherever they occur, thebrackets and letters " (A) " and "(B) " shall respectively be substituted;

(11) in Chapter 11 , in heading 1102, tariff item 1102 3000 and the entries relating thereto shall beomitted;

(12) in Chapter 12, ----

(i) inheading 1207,--

(a) sub-heading 1207 10 , tariff items 1207 10 10 and 1207 10 90 and the entries relating thereto shall be nmitted ;

(b) sub -heading 1207 30 , tariff items 1207 30 10 and 120730 90 and the entries relating thereto shall be omitted;

(ii) inbeading 1209, tariff item 1209 26 00 and the entries relating thereto shall be omitted;

(iii) in heading 1211 , tariff item 1211 10 00 and the entries relating thereto shall be omitted;

(iv) in heading 1212 ,----

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Unit

Rate of duty

Description ofgoods

Standard Preferential

(1)

(2)

(4)

(3)

(5)

(a) sub -heading 12.12 10, tariff items 1212 10 10 and 1212 10 90 and the entries relating thereto shall be omitted;

(b) suh- heading 121230, tariff items 1212 30 10 and 1212 30 90 and the entries relating thereto shall be omitted;

(13) in Chapter 13 ,-

(1) inheading 1301 ,-

(a) sub-heading 1301 10, tariff items 1301 10 10 to 1301 10 90 and the entries relating thereto shall be omitted;

(b) after tariff item 1301 90 49 and the entries relating thereto , the following tariff item and entries shall be inserted, namely:--

" --- Other:

1301 9099

Other

-" :

30%

kg.

(ii) inheading 1302, tariff item 1302 14 00 and the entries relating thereto shall be omitted;

(14) in Chapter 14,-

(i) for Notes 3 and 4, the following Note shall be substituted, namely:--

"3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603 ).";

(ii) tariff item 1402 00 00 and the entries relating thereto shall be omitted ;

(iii) heading 1403 , sub-heading 1403 00, tariff items 1403 00 10 and 1403 00 90 and the entries relating thereto shall be omitted;

(iv) in heading 1404, sub - heading 1404 10 , tariff items 1404 10 11 to 1404 10 90 and the entries relating thereto shall be omitted;

(15) in Chapter 15 , in heading 1515 , tariff item 1515 40 00 and the entries relating thereto shall beomitted;

(16) in Chapter 19, in Note 3 , for the word " coated" , the words "completely coated" shall be substituted;

(17) in Chapter 20,-

(i) inNote 1,-

(a) for clause (b), the word " or" occurring at the end shall be omitted;

(b) for clause(c), the following clauses shall be substituted, namely:--

"(c) bakers' wares and other products ofheading 1905; ог

(d) homogenized composite food preparations of heading 2104." ;

(ii) inheading 2005, for tariff item 2005 90 00 and the entries relating thereto , the following tariff items and entries shall be substituted , namely:-

"- Other vegetables and

mixtures of vegetables :

200591 00

Bamboo shoots

30%

kg.

20059900

Other

-" :

30%

kg.

(iii) inheading 2009, after tariff item 2009 19 00 , for the entry in column ( 2) , the following entry shall he substituted, namely:-

[PART II-

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2) (1)

Unit

Rateofduty

-Standard Preferential

(4) (5) (3)

" - Grapefruit (including pomelo) juice: " ;

(18) in Chapter 22,-

(i) inNote 1 , in clause (c) , for the word and figures " heading 2851 " the word and figures "heading 2853 " shall be substituted;

(ii) in heading 2208 , for sub - heading 2208 40 , tariff items 2208 40 11 and 2208 40 12 and the entries relating thereto , the following sub - heading, tariff items and entries relating thereto shall be substituted, namely:-

"220840

Rum and other spirits obtained

by distilling fermented sugarcane products

In containers holding 2 1 or less :

22084011

Rum

Other

2208 40 12

Other:

220840 91

Rurn

Other

22084092

(19) in Chapter 23 ,--

182%

(i) inheading 2302, sub - heading 2302 20 , tariff items 2302 20 10 to 2302 20 90 and the entries relating thereto shall be omitted;

(ii) in heading 2306, tariff item 2306 70 00 and the entries relating thereto shall be omitted;

(20) in Chapter 25 ,-

(i) inheading 2506, for tariff item 2506 10 20, sub - heading 2506 21 , tariff items 250621 10 to 2506 29 00 and the entries relating thereto , the following sub - heading , tariff items and entries shall be substituted, namely:-

"2506 10 20

Inpowder

250620

Quartzite:

2506 2010

Inlumps

2506 20 20

Inpowder

Other

2506 20 90

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5% -" ;

kg.

(ii) in heading 2508 , sub -heading 2508 20 , tariff items 2508 20 10 and 2508 20 90 and the entries relating thereto shall be omitted;

(iii) for heading 2513 , tariff items 2513 11 00 and 2513 19 00 and the entries relating thereto , the following heading , tariff item and entries shall be substituted , namely:--

"2513

PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURALABRASIVES , WHETHER OR NOT HEAT- TREATED

2513 1000

Pumice stone

12.5%

kg.

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item       Description of goods
  (1)                       (2)

                                                          Unit         Rate ofduty
                                                                    Standard Preferential
                                                           (3)         (4)      (5)
         (iv) inheading 2516, for tariff items 2516 1200 to 2516 22 00 and the entries relating thereto ,
      the following tariff items and entries shall be substituted , namely:-
"25161200          Merely cut, by sawing,                  kg.       12.5%
                   orotherwise into blocks
                   or slabs of a rectangular
                   (including square) shape
25162000           Sandstone                              kg.        12.5%       -";
         (v) inheading 2524 , for sub -heading 2524 00, tariff items 2524 00 11 to 2524 00 99 and the
      entries relating thereto , the following sub -heading , tariff items and entries shall be substituted,
      namely:-
"2524 10 10        Crocidolite
252490             Other:
                   Inrockform:
2524 90 11         Chrysotile
252490 12         Amphibole
252490 13          Crysolite
252490 14          Amosite
252490 19          Other
                   Fibreraw , beaten
                   or washed or
                   graded to length :
252490 21          Chrysotile
252490 22          Amphibole
25249023           Crysolite
25249024           Amosite
25249029           Other
                   Flakes or powder:
25249031           Chrysotile
252490 32         Amphibole
252490 33          Crysolite
252490 34          Amosite
252490 39          Other
                   Other:
25249091           Waste
252490 99          Other

(vi) in heading 2529 ,--

kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%
kg.      12.5%     -";

(a) in the entry in column (2) , for the word " FELSPAR " , the word " FELDSPAR " shall be substituted;

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Unit

Tariff Item

Rate ofduty

Description of goods

Standard Preferential

(2)

(3)

(4) (5)

(1)

(b) in sub-heading 2529 10, in the entry in column (2 ) , for the word " Felspar " , the word "Feldspar " shall be substituted;

(21 ) in Chapter 26 ,-

(i) inNote3, for the word " ash " wherever it occurs , the words " slag, ash " shall be substituted;

(ii) in Sub-heading Note 2, for the word " Ash " , the words " Slag, ash " shall be substituted;

(iii) in heading 2620 , in the entry in column (2), for the word " ASH " , the words " SLAG, ASH " shall be substituted;

(22) in Chapter 27,-

(1) for Sub -heading Note 3 , the following Sub- heading Note shall be substituted, namely:---

"3. For the purposes of tariff items 2707 1000 , 2707 20 00, 2707 30 00 and 2707 40 00 , theterms "benzol (benzene) " , "toluol (toluene ) " , " xylol (xylenes ) " and " naphthalene " apply to products which contain more than 50 % by weight of benzene, toluene , xylenes or naphthalene, respectively. " ;

(ii) in heading 2707, tariff item 2707 60 00 and the entries relating thereto shall be omitted;

(23) in Section VI , in Note 1,-

(i) inparagraph (a) , for the hrackets and letter " (a) " , the brackets and letter " (A) " shall be substituted;

(ii) for paragraph ( b ), the following paragraph shall be substituted, namely:-

"(B) Subject to paragraph (4 ) above , goods answering to a description in heading 2843 , 2846 or 2852 are to be classified in those headings and in no other heading of this Section. " ;

(24) in Chapter 28 ,-

(i) in Note 2, --

(a) for the words, brackets and figures " inorganic bases (heading 2838 ), organic products included in headings 2843 to 2846 ", the words , brackets and figures "inorganic bases (heading 2842), organic products included in heading 2843 to 2846 and 2852 " shall be substituted;

(b) in clause (e) , for the word and figures " heading 2851 " , the word and figures " heading 2853 " shall be substituted;

(ii) in heading 2811 , tariff item 2811 23 00 and the entries relating thereto shall be omitted;

(iii) inheading 2824, tariff item 2824 20 00 and the entries relating thereto shall be omitted;

(iv) inheading 2826 ,-

(a) sub -heading 2826 11 , tariff items 2826 11 10 and 2826 11 20 and the entries relating thereto shall be omitted;

(b) sub-heading 2826 20 , tariff items 2826 20 10 and 2826 20 20 and the entries relating thereto shall be omitted;

(v) in heading 2827 , tariff items 2827 33 00, 2827 34 00 and 2827 36 00 and the entries relating thereto shall be omitted;

(vi) in heading 2830, tariff items 2830 20 00 and 2830 30 00 and the entries relating thereto shall be omitted;

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Unit

Tariff Item

Rate of duty

Description of goods

Standard Preferential

(2)

(3)

(4) (5)

(1)

(vii) inheading2833 ,--

(a) tariff item 2833 23 00 and the entries relating thereto shall be omitted;

(b) sub-heading 2833 26, tariff items 2833 26 10 and 2833 26 90 and the entries relating thereto shall be omitted;

(viii) in heading 2835 , tariff items 2835 23 00 and the entries relating thereto shall be omitted;

(ix) in heading 2836, tariff items 2836 10 00 and 2836 70 00 and the entries relating thereto shall be omitted;

(x) heading 2838 , sub- heading 2838 00, tariff items 2838 00 10 to 2838 00 30 and the entries relating thereto shall be omitted;

(xi) in heading 2839 , tariff item 2839 20 00 and the entries relating thereto shall be omitted;

(xit) inheading 2841 , sub -heading 2841 10, tariff items 2841 10 10,2841 1090, sub -heading 2841 20, tariff items 2841 20 10 and 2841 20 20 and the entries relating thereto shall be omitted;

(xiii) for heading 2851 , sub- heading 2851 00 , tariff items 2851 00 10 to 2851 00 90 and the entries relating thereto, the following heading, sub-heading and tariff items and the entries shall be substituted, namely:--

"2852 00 00

12.5%

kg.

COMPOUNDS, INORGANIC OR ORGANIC , OF MERCURY, EXCLUDING AMALGAMS

2853

OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATERAND WATER OF SIMILAR PURITY) ; LIQUID AIR (WHETHER ORNOT RARE GASES HAVE BEEN REMOVED) ; COMPRESSED AIR; AMALGAMS , OTHER THAN AMALGAMS OF PRECIOUS METALS

2853 00

Other inorganic compounds (including distilled or conductivity water andwater of similar purity); liquid air (whether or not rare gases have been removed) ; compressed air; amalgams , other than amalgams ofprecious metals:

12.5%

2853 00 10

kg.

Distilled or conductivity water and water of similar purity

12.5%

2853 0020

kg.

Liquid air, whether or not any fraction of rare gases has been removed

12.5%

285300 30

kg.

Compressedair

12.5%

28530040

kg.

Amalgams , other than ofprecious metals Other:

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Unit

Tariff Item

Rate ofduty

Description of goods

Standard Preferential

(2)

(4) (5)

(3)

(1)

12.5%

2853 00 91

kg.

Cyanogen Chloride [(CN) CI ]

12.5%

2853 00 99

Other

-" ;

kg.

(25) in Chapter 29 ,-

(i) in Note 5,-

(a) for brackets and letters " (a) " , " ( b) " , " (c) " , " (d) " and " ( e) " , the brackets and letters " (A) " , " (B ) " , " (C) " , " (D) " and " (E) " shall respectively be substituted;

(b) in paragraph ( C) , so re - numbered ,

(A) for thebrackets and letters " (A) " and " (B) " , the brackets and figures " ( 1 ) " and " (2 ) " shall respectively be substituted;

(B) after sub-paragraph (2 ) so re - numbered, the following sub- paragraph shall be inserted, namely:-

"(3) co-ordination compounds , other than products classifiable in Sub - Chapter X1 or heading 2941 , are to be classified in the heading which occurs last in numerical order in Chapter 29 , among those appropriate to the fragments formed by " cleaving " ofall metal bonds , other than metal - carbon bonds . " ;

(ii) in Note 6, the word " , mercury " shall be omitted;

(iii ) for Sub-heading Note , the following Sub - heading Notes shall be substituted , namely:-

" SUB - HEADING NOTES

1. Within any one heading of this Chapter , derivatives of a chemical compound ( or group ofchemical compounds ) are to be classified in the same sub- heading as that compound (or group of compounds ) provided that they are not more specially covered by any other sub- heading and that there is no residual sub- heading named " other " in the series of sub- headings concerned.

2. Note 3 to this Chapter shall not be applicable to the sub - headings of this Chapter. " ;

(iv) inheading 2903 ,-

(a) in tariff item 2903 15 00, for the entry in column (2) , the following entry shall be substituted namely: ---

"-- Ethylene dichloride ( ISO) ( 1,2 -dichloroethane) " ;

(b) for sub-heading 2903 30, tariff items 2903 30 11 to 2903 30 30 and the entries relating thereto, the following sub -heading, tariff items and entries shall be substituted, namely:-

" - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons :

12.5%

2903 31 00

kg.

Ethylene dibromide (ISO) (1,2-dibromoethane)

2903 39

Other:

Fluorinated derivatives :

12.5%

2903 39 11

kg.

1-Propene , 1 , 1,3,3,3 Pentafluoro - 2-( trifluoromethyl ) (PFIB) 91

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item

Description of goods

(1)

(2)

2903 39 19

Other

2903 39 20

Brominated derivative

Iodinated derivatives 2903 39 30

2903 39 90

other

Unit

Rate ofduty

Standard Preferential

(5) (3)

(4)

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

-":

kg.

(c) for tariff item 2903 51 00 and the entries relating thereto , the following tariff items shall be substituted, namely:-

"2903 51 00

1, 2, 3 , 4 , 5 , 6- Hexachloro- cyclohexane [HCH ( ISO) ] , including lindane ( ISO, INN)

2903 52 00

Aldrin ( ISO) , chlordane ( ISO) and heptachlor ( ISO)

12.5%

kg.

12.5% -" ;

kg.

(d) for sub -heading 2903 62, tariff items 2903 62 10 to 2903 62 29 and the entries relating thereto, the following sub -heading, tariff items and entries shall be substituted, namely:---

"2903 62

Hexachlorobenzene (ISO) and DDT (ISO) [clofenotane (INN) , 1,1,1 - trichloro-2, 2-bis(p- chlorophenyl) ethane] :

2903 62 10

Hexachlorobenzene ( ISO)

12.5%

kg.

DDT(ISO) [ clofenotane (INN) , 1,1,1- trichloro -2, 2-bis (p- chlorophenyl) ethane] :

2903 6221

DDT - Technical 75 Wdp

2903 62 29

Other

12.5%

kg.

12.5% -"; kg.

(v) in heading 2905, tariff item 2905 1500 and the entries relating thereto shall be omitted;

(vi) in heading 2906, tariff item 2906 14 00 and the entries relating thereto shall be omitted;

(vii) in heading 2907, tariff item 2907 1400 and the entries relating thereto shall be omitted;

(viii) in heading 2908 , for tariff item 2908 1000 , sub- heading 2908 20 , tariff items 2908 20 10 10 2908 20 29 , sub- heading 2908 90 , tariff items 2908 90 10 to 2908 90 90 and the entries relating thereto, the following sub- heading, tariff items and entries shall be substituted, namely:-

"- Derivatives containing only halogen substituents and their salts :

2908 11 00

Pentachlorophenol (ISO)

Other

29081900

Other:

290891 00

Dinoseb ( ISO ) and its salts

290899

Other:

290899 10

Para nitrophenol

2908 99 20

Musk xylol

Other

2908 99 90

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5% -"; kg.

(ix) in heading 2909, tariff item 2909 42 00 and the entries relating thereto shall be omitted;

(x) in heading 29 10 , after tariff itern 291030 00 and the entries relating thereto , the following tariff item and entries shall be inserted , namely:-

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

"2910 4000

Dieldrin ( ISO , INN)

[PART II-

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

12.5% -" ;

kg.

(xi) in heading 2912 , tariff item 2912 13 00 and the entries relating thereto shall be omitted;

(xii) in heading 2915 ,

(a) tariff items 2915 22 00 and 2915 23 00 and the entries relating thereto shall be omitted;

(b) for tariff items 2915 34 00 and 2915 35 00 and the entries relating thereto , the following tariff item and entries shall be substituted, namely:-

"29153600

Dinoseb ( ISO) acetate

12.5% -":

kg.

(xiii) in heading 2916 , after tariff item 2916 35 00 and the entries relating thereto , the followingtariff item and entries shall be inserted , namely:-

"29163600

Binapacryl ( ISO)

12.5%

-"; kg.

(xiv) in heading 2917, tariff item 291731 00 and the entries relating thereto shall be omitted;

(xv) in heading 2918 ,-

(a) after tariff item 2918 16 90 and the entries relating thereto , the following tariff item and entries shall be inserted, namely: ---

"29181800

Chlorobenzilate ( ISO)

12.5%

- " ;

kg.

(b) for tariffitem 2918 9000 and the entries relating thereto , the following tariff items and entries shall be substituted , namely: ---

"- Other:

29189100

2, 4, 5-T ( ISO) ( 2, 4, 5-

trichlorophenoxyacetic acid) , its salts and esters

Other

29189900

12.5%

kg.

12.5%

-":

kg.

(xvi) for heading 2919 , sub -heading 2919 00, tariff items 2919 00 10 to 29 19 00 90 and the entries relating thereto, the following heading, sub- heading, tariff items and entries shall be substituted, namely:-

"2919

PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING LACTOPHOSPHATES ; THEIR HALOGENATED, SULPHONATED , NITRATED OR NITROSATED DERIVATIVES

"2919 1000

12.5%

kg.

Tris(2,3 -dibromopropyl ) phosphate

Other:

291990

291990 10

Glycerophosphoric acid

291990 20

Calcium glycerophosphate

2919 90 30

Iron glycerophosphate

29199040

Sodium glycerophosphate

29199050

Tricresyl phosphate

29199090

Other

12.5%

kg.

12.5%

kg.

12,5%

kg.

12.5%

kg.

12.5%

kg.

-" .

12.5%

kg.

(xvii) for heading 2920 , tariff items 2920 10 10 and 2920 10 20 and the entries relating thereto, the following heading , sub -heading , tariff items and the entries shall be substituted, namely:---

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2 ]

Tariff Item

Description of goods

(2)

(1)

"2920

Unit

Rate ofduty

Standard Preferential

(4)

(3)

(5)

ESTERS OF OTHER INORGANIC ACIDS OF NON- METALS (EXCLUDINGESTERS OF HYDROGEN HALIDES) AND THEIR SALTS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives :

2920 11 00

Parathion ( ISO) and parathion -methyl (ISO) (methylparathion) 292019

Other:

2920 19 10

12.5%

kg.

12.5%

kg.

Phosphorothioic acid, S[2-( diethylamino )ethyl ] O, O- Diethyl ester

2920 19 20

12.5%

kg.

Thiophosphoric ester (phosphorothioates ) and their salts , their halogenated, sulphonated, nitrated or nitrosated derivatives

Other

292019 90

12.5%

- " ;

kg.

(xviii) in heading 2921 , tariff item 2921 1200 and the entries relating thereto shall be omitted;

(xix) in heading 2922 , sub -heading 2922 22, tariff items 2922 22 10 to 2922 22 90 and the entries relating thereto shall be omitted;

(xxx) in heading 2924, after tariff item 2924 11 00 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:-

"2924 1200

Fluoroacetamide( ISO) , monocrotophos (ISO) and phosphamidon ( ISO)

12.5% -" ;

kg.

(xxi ) in heading 2925, for sub - heading 2925 20, tariff items 2925 20 10 and 2925 20 90 and the entries relating thereto , the following sub- heading , tariff items and the entries shall be substituted, namely:-

"- Imines and their derivatives; salts thereof:

292521 00

Chlordimeform (ISO)

292529

Other:

Guanidine nitrate 2925 29 10

292529 90

Other

(xxii) in heading 2930 ,-

12.5%

kg.

12.5%

kg.

12.5% -"; kg.

(a) tariff item 2930 1000 and the entries relating thereto shall be omitted;

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

[PART II-

Unit

Rate ofduty

Standard Preferential

(5) (3)

(4)

(b) after tariff item 2930 40 00 and the entries relating thereto , the following tariff item and the entries shall be inserted , namely:-

"293050 00

Captafnl ( ISO) and methamidophos (ISO)

12.5% -" ;

kg.

(xxiii) in heading 2936, tariff item 2936 1000 and the entries relating thereto shall be omitted;

(xxiv) in heading 2939 , for tariff item 2939 19 00, sub - heading 2939 21 , tariff items 2939 21 10 to 2939 2900 and the entries relating thereto , the following sub - heading, tariff items and entries shall be substituted, namely:-

"2939 19 00

Other

2939 20

Alkaloid of cinchona and their derivatives; salts thereof:

293920 10

Quinine alkaloids

2939 20 20

Quinine hydrochloride

293920 30

Quinine sulphate

293920 40

Chloroquine phosphate

293920 50

Benzeneacetic acid ,

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

alpha -hydroxy - alpha- phenyl , 1 -azabicyclo [2. 2. 2. ] oct-3 -yl ester

Other

293920 90

(26) in Chapter 30 ,-

(i) inNote 4,-

12.5%

-" ;

kg.

(a) in clause(a) , for the words " suture materials " , the words " suture materials (including sterile absorbable surgical or dental yarns ) " shall be substituted;

(b) in clause (c) , after the word " haemostatics " , the following words shall be inserted , namely:-

" sterile surgical or dental adhesion barriers , whether or not absorbable; " ;

"(k) appliances identifiable for ostomy use , that is , colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates." ;

(ii) in heading 3001 , sub-heading 3001 10 , tariff items 3001 10 10 to 3001 10 99 and the entries relating thereto shall be omitted;

(iii) inheading 3004 , in tariff item 3004 32 00 , in column (2) , for the word " and" , the word " or " shall be substituted;

(iv) in heading 3006,-

(a) for sub-heading 3006 10, tariffitems 3006 10 10 and 3006 10 20 and the entries relating thereto, the following sub -heading, tariff items and entries shall be substituted , namely:-

"300610

Sterile surgical catgut, similar sterile

suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and SEC . 2]

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

sterile laminaria tents ; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers , whether or not absorbable :

30061010

12.5%

kg.

Sterile, surgical catgut and similar sterile suture materials ( including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for wound closure

3006 1020

Sterile laminaria and sterile laminaria tents, sterile absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barriers , whether or not absorbable

12.5%

-" ;

kg.

(b) for tariff item 3006 80 00 and the entries relating thereto , the following tariff items and entries shall be substituted, namely:-

"- Other:

30069100

Appliances identifiable for ostomy use

30069200

Waste pharmaceuticals

(27) in Chapter 31 ,-

12.5%

kg.

12.5%

-"; kg.

(i) in Note1 , in clause (b ) , for the brackets and letter " (A) " wherever they occur , the brackets and letter " (a) " shall be substituted;

(ii) in Note 2, for the brackets and letters " (A) " , " (B ) " , " (C) " and " (D) " wherever they occur , thebrackets and letters " (a ) " , " ( b) " , " (c) " and " (d) " shall respectively be substituted;

(iii) in Note 3, for the brackets and letters " (A) " , " (B) " and " (C) " wherever they occur, the brackets and letters " (a) " , " (b ) " and "(c ) " shall respectively be substituted;

(iv) inNote4, for the brackets and letters " (A) " and " (B) " wherever they occur , the brackets and letters " (a ) " and " (6 ) " shall respectively be substituted;

(v) inheading3102, tariff item 3102 70 00 and the entries relating thereto shall be omitted;

(vi) in heading 3103 , tariff item 3103 2000 and the entries relating thereto shall be omitted;

(vii) in heading 3104, tariff item 3104 10 00 and the entries relating thereto shall be omitted;

(28) in Chapter 32, in heading 3206, tariff items 3206 30 00 and 3206 43 00 and the entries relating thereto shall be omitted;

(29) in Chapter 33 ,-

(1) inheading 3301 ,-

(a) tariff items 3301 11 00, 3301 14 00 and 3301 21 00 and the entries relating thereto shall be omitted;

(b) sub -heading 3301 22 , tariff items 3301 22 10 and 3301 22 90 and the entries relating thereto shall be omitted;

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Unit

Tariff Item

Rate of duty

Description of goods

Standard Preferential

(3)

(4) (5)

(2)

(1)

(30) in Chapter 34 ,-

(i) inNote 5,-

(a) for the brackets and letters " (A ) " , " (B) " and " ( C) " wherever they occur, the brackets and letters " (a) " , " (b) " and " (c) " shall respectively be substituted;

(b) for the brackets and letters " ( a ) " , " (b) " , " (c) " and " ( d) " wherever they occur, the brackets and figures " ( i) " , " (ii) " , " (iii) " and " ( iv ) " shall respectively be substituted;

(ii) in heading 3404, tariff item 3404 10 00 and the entries relating thereto shall be omitted;

(31 ) in Chapter 37,-

(i) in heading 3702 , tariff item 3702 20 00 and the entries relating thereto shall be omitted;

(ii) in heading 3705 , tariff item 3705 20 00 and the entries relating thereto shall be omitted;

(32) in Chapter 38 ,-

(i) in Note 1 , in clause (c ) , for the word " ash " , the words " slag , ash " shall be substituted;

(ii) for Sub-heading Note , the following Sub - heading Notes shall be substituted, namely:

"SUB - HEADING NOTES

1. Sub -heading 3808 50 covers only goods of heading 3808 , containing one or more ofthe following substances : aldrin ( ISO); binapacryl ( ISO ) ; camphechlor ( ISO ) (toxaphene) ; captafol (ISO); chlordane (ISO) ; chlordimeform (ISO) ; chlorobenzilate (ISO ) ; DDT ( ISO) (clofenotane (INN) , 1,1,1 -trichloro -2,2 - bis (p - chlorphenyl ) ethane) ; dieldrin ( ISO , INN) , dinoseb ( ISO) , its salts or its esters ; ethylene dibromide ( ISO ) ( 1,2 -dibromoethane) ; ethylene dichloride (ISO) ( 1,2- dichloroethane ) ; fluoroacetamide ( ISO ) ; heptachlor ( ISO) ; hexachlorobenzene (ISO) ; 1,2,3,4,5,6 hexachlorocyclohexane (HCH ( ISO ) ) , including lindane ( ISO , INN) ; mercury compounds ; methamidophos ( ISO ) ; monocrotophos ( ISO ) ; oxirane (ethylene oxide) ; parathion (ISO); parathion - methyl ( ISO ) ( methyl -parathion) ; pentachlorophenol ( ISO); phosphamidon ( ISO) ; 2,4,5 - T ( ISO ) ( 2,4,5 - trichlorophenoxyacetic acid) , its salts or its esters.

2. For the purposes of tariff items 3825 41 00 and 3825 49 00 , " 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 . " ;

(iii) in heading 3805 , tariff item 3805 20 00 and the entries relating thereto shall be omitted;

(iv) in heading 3808 , for sub- heading 3808 10 , tariff items 3808 10 11 to 3808 10 99 , sub- heading 3808 20, tariff items 3808 20 10 to 3808 20 90 , sub- heading 3808 30 , tariff items 3808 30 10 to 3808 40 00 , sub- heading 3808 90, tariff items 3808 90 10 and 3808 90 90 and the entries relating thereto , the following sub -headings , tariff items and entries shall be substituted , namely:-

"3808 50

aldrin (ISO) ; binapacryl (ISO);

camphechlor ( ISO) ( toxaphene). captafol (ISO); chlordane ( ISO) ;

chlordimeform (ISO);

chlorobenzilate ( ISO) ;

DDT (ISO) [ clofenotane ( INN), 1,1,1 - trichloro - 2,2- bis (p- chlorphenyl) ethane] ; dieldrin (ISO, INN), dinoseb (ISO) ,

its salts or its esters;

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Unit

Rate of duty

Description of goods

Standard Preferential

(1)

(3)

(5)

(2)

(4)

ethylene dibromide (ISO) ( 1,2- dibromoethane) ; ethylene dichloride( ISO) ; ( 1,2 - dicholoroethane) ; fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6, -hexachlorocyclohexane [HCH (ISO)] , including lindane ( ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide) : parathion (ISO); parathion- methyl (ISO) (methyl-parathion) ; pentachlorophenol ( ISO) ; phosphamidon (ISO); 2,4,5 - T (ISO) (2,4,5- trichlorophenoxyacetic acid), its salts or its esters:

3808 5000

12.5%

kg.

aldrin( ISO) ; binapacryl ( ISO) ; camphechlor (ISO) ( toxaphene ) ; captafol ( ISO) ; chlordane ( ISO) ; chlordimeform(ISO) ; chlorobenzilate (ISO) ; DDT (ISO) ( clofenotane ( INN) , 1,1,1- trichloro-2,2 -bis (p- chlorphenyl ethane ) ; dieldrin ( ISO , INN), dinoseb ( ISO) , its salts or its esters; ethylene dibromide ( ISO) (1,2- dibromoethane) ; ethylene dichloride (ISO) ; ( 1,2- dicholoroethane) ; fluoroacetamide (ISO ) ; heptachlor (ISO) ; hexachlorobenzene ( ISO) ; 1,2,3,4,5,6, -hexachlorocyclohexane (HCH (ISO)), including lindane ( ISO, INN); mercury compounds ; methamidophos (ISO ) ; monocrotophos (ISO); oxirane (ethylene oxide) ; parathion (ISO) ; parathion - methyl (ISO) (methyl -parathion) ; pentachlorophenol (ISO) ; phosphamidon (ISO) ; 2,4,5 - T (ISO) (2,4,5 - trichlorophenoxyacetic acid) , its salts or its esters

Other:

3808 91

Insecticides:

12.5%

3808 91 11

kg..

Aluminium phosphite (forexample phostoxin)

12.5%

3808 91 12

Calcium cyanide

kg.

12.5%

3808 91 13

kg.

D.D.V.P. (Dimethyle-dichloro- vinyl- phosphate)

98               THE GAZETTE OF INDIA EXTRAORDINARY                     [PART II-
Tariff Item     Description of goods                  Unit        Rate of duty
                                                               Standard Preferential
  (1)                   (2)                           (3)        (4)      (5)
3808 91 21       Diaginal                             kg.       12.5%
3808 91 22       Methylbromide                        kg.       12.5%
3808 91 23       Dimethoate, technical grade          kg.       12.5%
3808 91 24       Melathion                            kg.       12.5%
380891 31        Endosulphan , technical grade        kg.       12.5%
380891 32        Quinal phos                          kg.       12.5%
380891 33         Isoproturon                         kg.       12.5%
38089134          Fenthion                            kg.       12.5%
 38089135         Cipermethrin , technical grade       kg.      12.5%
380891 36        Allethrin                             kg.      12.5%
 380891 37        Synthetic pyrethrum                  kg.       12.5%
 380891 39        Other                                kg.      12.5%
 3808 91 91       Repellants for insects               kg.      12.5%
                  such as flies , mosquito
 3808 91 92       Paper impregnated or coated with     kg.       12.5%
                  insecticides such as D.D.T. coated
                  paper
 3808 91 99       Other                                kg.       12.5%
 380892           Fungicides:
 38089210         Maneb                                kg.       12.5%
 380892 20        Sodium penta chlorophenate           kg.       12.5%
                  (santrobrite)
 380892 30        Thiram (tetra methyl thiuram         kg.       12.5%
                  disulphide)
 3808 9240        Zineb                                kg.       12.5%
 38089250         Copper oxychloride                   kg.       12.5%
 3808 92 90       Other                                kg.       12.5%
 380893           Herbicides, anti- sprouting products
                  and plant-growth regulated:
 3808 93 10       Chloromethyl phenozy acetic acid     kg.       12.5%
                  (M.C.P.A. )
 3808 93 20       2:4Dichloro phenozy acetic acid       kg.      12.5%
                  its and esters
 3808 93 30       Gibberellic acid                      kg.      12.5%
 3808 93 40       Plant growth regulators               kg.      12.5%
 380893 50         Weedicides and weed                  kg.      12.5%
                  killing agents
 3808 93 90        Other                                kg.       12.5%
 3808 94 00        Disinfectants                        kg.       12.5%

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item

Unit

Rate ofduty

Description of goods

Standard Preferential

(3)

(5)

(1)

(2)

(4)

3808 99

Other:

380899 10

12.5%

kg.

Pesticides , not else where specified or included

Other

3808 99 90

12.5% -" ;

kg.

(v) in tariff item 3821 00 00, for the entry in column (2) , the following entry shall be substituted, namely:-

"PREPARED CULTURE MEDIA FOR DEVELOPMENT OR MAINTENANCE OF MICRO- ORGANISMS ( INCLUDING VIRUSES AND THE LIKE ) OR OF PLANT HUMAN OR ANIMAL CELLS " ;

(vi) in heading 3824 ,-

(a) sub -heading 3824 20, tariff items 3824 20 10 to 3824 20 90 and the entries relating thereto shall be omitted;

(b) for tariff item 3824 60 90 , sub - heading 382471 , tariff items 3824 71 10, 3824 71 90, sub- heading 3824 79, tariff items 3824 79 10 and 3824 79 90 and the entries relating thereto , the following tariff items and entries shall be substituted , namely:-

"3824 6090

30%

Other

kg.

Mixtures containing halogenated derivatives of methane, ethane or propane:

3824 71 00

12.5%

kg.

Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluoro- carbons ( HCFCs) , perfluorocarbons ( PFCs ) or hydrofluorocarbons (HFCs )

38247200

12.5%

kg.

Containing bromochlorodifluoromethane , bromotrifluoromethane or dibromotetrafluoro - ethanes

3824 73 00

12.5%

kg.

Containing hydrobromofluorocarbons ( HBFCs )

38247400

12.5%

kg.

Containing hydrochlorofluorocarbons (HCFCs) , whether or not containing perfluorocarbons ( PFCs) or hydrofluorocarbons (HFCs) , but not containing chlorofluorocarbons ( CFCs )

38247500

12.5%

kg.

Containing carbon tetrachloride

382476 00

12.5%

kg.

Containing 1,1,1 - trichloroethane (methyl chloroform)

382477 00

12.5%

kg.

Containing bromomethane (methyl bromide) or bromochloromethane 100

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

382478 00

Containing perfluorocarbons

[PART II-

Unit

Rate ofduty

Standard Preferential

(4) (5) (3)

12.5%

kg.

(PFCs) or hydrofluorocarbons (HFCs) ,

but not containing chlorofluorocarbons

(CFCs) or hydrochlorofluorocarbons

(HCFCs)

382479 00

Other

12.5%

kg.

Mixtures and preparations containing

oxirane (ethylene oxide) ,

polybrominated biphenyls (PBBs) ,

polychlorinated biphenyls (PCBs), polychlorinatedterphenyls (PCTs) or

tris (2,3 -dibromopropyl) phosphate :

382481 00

Containing oxirane (ethylene oxide) 382482 00

Containing polychlorinated

12.5%

kg.

12.5%

kg.

biphenyls (PCBs) , polychlorinated terphenyls (PCTs ) or polybrominated biphenyls ( PBBs)

382483 00

12.5% -"; kg.

Containingtris (2,3-dibromopropyl phosphate

(33) in Chapter 39 ,--

(i) for Note 2, the following Note shall be substituted, namely:-

"2. This Chapter does not cover :

(a) lubricating preparations of heading 2710 or 3403;

(b)waxesofheading 2712 or 3404;

(d) heparin or its salts (heading 3001 );

(e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208) ; stamping foils of heading 3212;

( organic surface- active agents or preparation of heading 3402;

(g) rungums or ester gums (heading 3806) ;

(h)prepared additives for mineral oils ( including gasoline ) or for other liquids used for the same purposes as mineral oils (heading 3811 ) ;

(ij) prepared hydraulic fluids based on polyglycols , silicones or other polymers of Chapter 39 (heading 3819) ;

(k) diagnostic or laboratory reagents on a backing of plastics (heading 3822) ;

(1) synthetic rubber , as defined for the purpose of Chapter 40, or articles thereof;

(m) saddlery or harness (heading 4201 ) or trunks , suit- cases , hand -bags or other containers ofheading 4202;

(n) plaits, wickerwork or other articles of Chapter 46;

SEC. 2]

101

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Unit

Rate of duty

Description of goods

Standard Preferential

(2)

(1)

(3)

(4) (5)

(0)wall coverings ofheading4814;

(p) goodsof Section XI (textiles and textile articles);

(q) articles ofSection XII ( for example, footwear , headgear , umbrellas, sun umbrellas , walking -sticks , whips , riding - crops or parts thereof) ;

(r) imitationjewellery ofheading 7117 ;

(s) articles of Section XVI ( machines and mechanical or electrical appliances) ;

(1)parts ofaircraft or vehicles of Section XVII;

(u) articles ofChapter 90 ( for example, optical elements , spectacle frames , drawing instruments);

(v) articles ofChapter 91 ( for example, clock or watch cases) ;

(w) articles of Chapter 92 ( for example , musical instruments or parts thereof) ;

(x)articlesofChapter 94 (for example, furniture, lamps and lighting fittings , illuminated signs,prefabricated buildings) ;

(y) articles of Chapter 95 ( for example , toys , games , sports requisites) ; or

(z) articles of Chapter 96 ( for example , brushes , buttons , slide fasteners , combs , mouth-pieces or stems for smoking pipes , cigarette - holders or the like, parts of vacuum flasks or the like, pens, propelling pencils) ." ;

(ii) in Sub-heading Note 1, in clause (a) , in sub - clause ( 1 ) , for the letters "e.g. " , the words " for example" shall be substituted;

(iii) in heading 3907 , after tariff item 3907 60 90 and the entries relating thereto, the following tariff item and entries shall be inserted, namely:-

12.5%

"39077000

kg. -";

Poly (lactic acid)

(iv) inheading3920 , suh- heading 3920 72, tariff items 3920 72 10 to 3920 72 90 and the entries relating thereto shall be omitted;

(v) in heading 3924, in column (2), for the word " TOILET " , the words " HYGIENIC OR TOILET " shall be substituted;

(34) in Chapter 40 ,-

(i) inNote 4, in clause (a) , for the figure, brackets and letter " 5(6 ) " , the figure , brackets and letter " 5(B ) " shall be substituted;

(ii) inNote 5, for the brackets and letters " (a ) " and " (b ) " wherever they occur , the brackets and letters " (A ) " and " (B)" shall respectively be substituted;

(iii) in heading 4010 , sub -heading 4010 13 , tariff items 4010 13 10 and 4010 13 90 and the entries relating thereto shall be omitted;

(35) in Chapter 41 ,-

(i) inNote 1, in clause (c), after the words " of gazelle, " the words and brackets " of camels (including dromedaries) , " shall be inserted;

(ii) in heading 4103 , suh - heading 4103 10 , tariff items 4103 10 10 to 4103 10 90 and the entries relating thereto shall be omitted;

(36) in Chapter 42 ,-

(i)heading4204, suh -heading 420400, tariff items 4204 00 10 to 4204 00 99 and the entries relating thereto shall be omitted;

(ii) for heading 4206, sub -heading 4206 10 , tariff items 4206 10 10 to 4206 90 00 and the entries relating thereto , the following heading , tariff items and entries shall be substituted, namely:-- 102

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

"4206

[PART II-

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

ARTICLES OF GUT ( OTHER THAN SILK-WORM GUT), OF OLDBEATER'S SKIN, OF BLADDERS OR OF TENDONS

4206 00 10 Forrackets

Other

4206 0090

(37) in Chapter 43 ,-

12.5%

kg.

12.5% -" ;

kg.

(1) inheading 4301 , tariff item 4301 70 00 and the entries relating thereto shall be omitted;

(ii) in heading 4302, tariff item 4302 13 00 and the entries relating thereto shall be omitted;

(38) in Chapter 44,-

(i) in Sub -heading Note,-

(a) for the words and figures " sub - headings 4403 41 to 4403 49 , 4407 24 to 4407 29, 4408 31 to 4408 39 and 4412 13 to 4412 99 " , the following words and figures shall be substituted, namely:--

"tariff item 4403 41 00 , sub- heading 4403 49, tariff items 4407 21 00 to 4407 28 00 , sub-headings 4407 29, 4408 31 , 4408 39 and 4412 31 ";

(b) for the words " Teak, Tauari , " the words " Tauari , Teak, " shall be substituted ;

(ii) inheading4402, for sub -heading 4402 00, tariff items 4402 00 10 and440200 90 and the entries relating thereto , the following sub -headings , tariff items and entries shall be substituted, namely:-

"4402 10

Wood charcoal (including shell or nut charcoal), whether or not agglomerated:

44021010

Ofbamboo

440290

Other:

440290 10

Ofcoconut shell

Other

44029090

( iii) inheading4407,-

mt.

(a) for tariff item4407 24 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:-

"4407 21 00

Mahogany (Swietenia spp.) 440722.00

Virola, Imbuia and balsa m

12.5%

-" ;

(b) after tariff item 4407 26 00 and the entries relating thereto, the following tariff items and entries shall be inserted , namely:-

"4407 2700

Sapelli

44072800

Iroko

12.5%

-";

(c) after tariff item 4407 92 00 and the entries relating thereto , the following tariff items and entries shall be inserted , namely:-

"440793 00

Ofmaple (Acer spp.) 44079400

Ofcherry (Prunus spp .) 440795 00

Of ash (Fraxinus spp.)

12.5%

-" ;

SEC. 2]

103

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

Unit

Rate ofduty

Standard Preferential

(3)

(5)

(4)

(iv) inheading4408 , in the entry in column (2 ), for the words " FOR OTHER SIMILAR LAMINATED WOOD " , the words " FOR SIMILAR LAMINATED WOOD " shall be substituted;

(v) in heading 4409, for sub- heading 4409 20, tariff items 4409 20 10 to 4409 20 90 and the entries relating thereto , the following sub - heading , tariff items and entries shall be substituted, namely:-

"- Non- coniferous:

44092100

Ofbamboo

440929

Other:

440929 10

12.5%

kg.

12.5%

kg.

Planed, tongued , grooved, rebated, chamfered, V-jointed, and the like but not further moulded

440929 20

Beadings and mouldings (including moulded skirting and other moulded boards)

4409 29 90

Other

12.5%

kg.

12.5% -" ;

kg.

(vi) for heading 4410 , tariff items 4410 21 00 , 4410 29 00, sub - heading 4410 31 , tariff items 4410 31 10 to 44103190, sub - heading 441032, tariff items 4410 32 10 to 4410 32 90 , sub -heading 4410 33 tariff items 4410 33 10 to 4410 3390, sub -heading 4410 39, tariff items 4410 39 10 to 4410 39 90, sub -heading 4410 90, tariff items 4410 90 10 to 4410 90 99 and the entries relating thereto , the following heading, sub - heading , tariff items and entries shall be substituted , namely:-

"4410

PARTICLE BOARD, ORIENTED STRAND BOARD ( OSB) AND SIMILAR BOARD ( FOR EXAMPLE, WAFERBOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES

Ofwood:

441011

Particle board:

441011 10

Plain particleboards

441011 20

Insulation board and hardboard

4410 11 30

Veneered particle board , not having decorative veneers on any face

44101190

Others

441012

Oriented strand board (OSB) :

441012 10

Unworked or not further worked

than sanded

Other

4410 1290

44101900

Other

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

[PART II-

THE GAZETTE OF INDIA EXTRAORDINARY

104

Tariff Item

Description of goods

(2)

(1)

Other:

441090

441090 10

Plainparticle board

44109020

Unit

Rateofduty

Standard Preferential

(4) (5) (3)

12.5%

kg.

12.5%

Insulation board and hard board

44109030

kg.

12.5%

kg.

Veneered particle board, not having decorative veneers onany face

Other

44109090

- " ;

12.5%

kg.

(vii ) for heading 4411 , sub - headings 4411 11 , tariff items 4411 11 10, 4411 11 90, sub- heading 4411 19 , tariff items 4411 19 10 , 4411 19 90 , sub -heading 4411 21 , tariff items 4411 21 10,4411 21 90 , sub -heading 4411 29, tariff items 4411 29 10, 4411 29 90 , sub - heading 4411 31, tariff item 4411 31 10, 4411 31 90, sub- heading 441139 , tariff items 4411 39 10,4411 39 90, sub- heading 4411 91 , tariff items 4411 91 10 to 441191 90 , sub - heading 4411 99, tariff items 4411 99 10 to 4411 99 90 and the entries relating thereto , the following heading, sub-

headings , tariff items and entries shall be substituted , namely:---

"4411

FIBRE BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS , WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES

Medium density fibre board (MDF) :

Ofa thickness 44111200

not exceeding 5mm

44111300

12.5%

kg.

12.5%

kg.

Ofa thickness exceeding 5mm but not exceeding 9mm

44111400

12.5%

kg.

Ofa thickness exceeding 9mm

Other:

441192

Ofa density exceeding 0.8 gm /cm³ :

Not mechanically worked or surface covered:

Hardboard 4411 92 11

Other

441192 19

Other:

Hardboard 4411 9221

Other

44119229

441193

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

Ofa density exceeding 0.5 gm/ cm³ but not exceeding 0.8 gm/cm³ :

Notmechanically worked or surface covered:

Insulation board 4411 93 11

Other

4411 93 19

Other:

Insulation board 44119321

Other

4411 93 29

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

105

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

TariffItem

Description ofgoods

(2) (1)

441194

Unit

Rateof duty

Standard Preferential

(3)

(4) (5)

Ofa density not exceeding 0.5 gm/ cm²³ :

Not mechanically worked or surface

covered:

4411 94 11

Insulation board

Other

44119419

Other:

44119421

Insulation board

Other

44119429

.- 12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

-";

(viii) for heading 4412, sub- headings 4412 13 , tariff items 4412 13 10 to 4412 13 90 , sub- heading 4412 14, tariff items 4412 14 10 to 4412 14 90 , sub -heading 4412 19, tariff items 4412 19 10 to 4412 19 90 , sub -heading 4412 22 , tariff items 4412 22 10 to 4412 22 90 , sub-heading 4412 23, tariff item 4412 23 10 to 441223 90 , sub-heading 4412 29 , tariff items 441229 10 to 4412 29 90, sub -heading 4412 92, tariff items 4412 92 10 to 4412 92 90 , sub-heading 4412 93 , tariff items 4412 93 10 to 4412 93 90 , sub -heading 4412 99 , tariff items 441299 10 to 4412 99 90 and entries relating thereto , the following heading , sub- headings , tariff items and entries shall be substituted, namely: -- "4412

PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD

44121000

Ofbamboo

12.5%

Other plywood, consisting solely ofsheets ofwood (other than bamboo) , each ply not exceeding 6 mm thickness:

441231

With at least one outer ply of tropical wood specified in Sub -heading Note 1 to this Chapter, namely:- Abura , Acajou, d'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, Mahogony, 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 depara, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim , Pulai, Punah, Quaruba, Ramin, Sapelli , Saqui -Saqui, Sepetir, Sipo , Sucupira, 106

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item        Description of goods
  (1)                        (2)

[PART II---

                                                     Unit        Rate of duty
                                                              Standard Preferential
                                                      (3)       (4)      (5)
                 Suren, Tauari, Teak, Tiama , Tola, Virola,
                 White Lauan , White Meranti, White
                 Seraya, Yellow Meranti :
441231 10        Decorative plywood                            12.5%
441231 20        Tea chest panels or                           12.5%
                 shooks , packed in sets
44123130         Other tea chest panels                        12.5%
441231 40        Marine and aircraft plywood                   12.5%
441231 50        Cuttings and trimmings of                     12.5%
                 plywood ofwidth not
                 exceeding 5cm
441231 90 .      Other                                m³       12.5%
441232           Other, with at least one outer
                 ply ofnon- coniferous wood :
44123210         Decorativeplywood                             12.5%
 44123220        Tea chest panels or                            12.5%
                  shooks , packed in sets
 44123230        Marine and aircraft plywood                    12.5%
44123240         Cuttings andtrimmings of             m³        12.5%
                 plywood ofwidth not
                  exceeding 5cm
 44123290         Other                                         12.5%
 441239           Other:
 441239 10        Decorative plywood                            12.5%
 44123920         Tea chest panels or                  m        12.5%
                  shooks , packed in sets
 44123930         Marine and aircraft plywood
 44123940        Cuttings and trimmings of                      12.5%
                  plywood of width not
                  exceeding 5cm
 44123990         Other                                         12.5%
                  Other:
 44129400         Blockboard, laminboard and                    12.5%
                  battenboard
 441299           Other:
 44129910         Decorative plywood                   m        12.5%
 441299 20        Tea chest panel or shooks ,                   12.5%
                  packed in sets
 44129930         Marine and aircraft plywood          m        12.5%
 44129940         Cuttings and trimmings of                     12.5%
                  plywood ofwidth not
                  exceeding 5cm
 44129990         Other                                m³       12.5%      -" :

107

THE GAZETTE OF INDIA EXTRAORDINARY .

SEC. 2]

Tariff Item

Description of goods

(1)

(2)

(ix) inheading4418 ,-- Unit

Rateofduty

Standard Preferential

(3)

(4) (5)

(a) in the entry in column (2) , for the words "PARQUET PANELS " , the words "FLOORING PANELS " shall be substituted;

(b) tariff item 4418 30 00 and the entries relating thereto shall be omitted;

(c) after tariff item 4418 50 00 and the entries relating thereto , the following tariff items and entries shall be inserted , namely:-

"44186000

Posts and beams

Assembledflooring panels:

44187100

Formosaic floors

44187200

Other,multilayer

44187900

Other

(39) in Chapter 46,-

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5% -" ;

kg.

(i) in Note 1 , for the word " bamboos " , the words " bamboos , rattan , " shall be substituted;

(ii) in heading 4601 , for sub -heading 4601 20 , tariff items 4601 20 10 to 4601 91 00 and the entries relating thereto, the following tariff items and entries shall be substituted , namely:-

"- Mats, matting and screens ofvegetable materials:

4601 21 00

Ofbamboo

460122 00

Ofrattan

Other

4601 2900

Ofbamboo 4601 9200

Ofrattan

4601 93 00

4601 9400

Ofother vegetable materials

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

- " ;

kg.

(iii) inheading4602, for sub - heading 4602 10 , tariff items 4602 1011 to 4602 10 90 and the entries relating thereto, the following tariff items and entries shall be substituted , namely:

"- Ofvegetable material :

4602 1100

Ofbamboo

46021200

Ofrattan

460219

Other:

Ofpalm leaves:

Baskets

460219 11

460219 19

Other

460219 90

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

-"; kg.

(40) in Chapter47, in heading 4706, after tariff item 4706 20 00 and the entries relating thereto, the following tariff item and entries shall be inserted , namely:-

"47063000

Other, of bamboo

(41) in Chapter 48 ,-

-" ;

kg.

(i) inNote 2, in clause (n) , for the brackets , word and figures " (Section XV) " , the brackets , words and figures " (generally Section XIV or XV) " shall be substituted;

108

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Unit

Tariff Item

Rateofduty

Description of goods

Standard Preferential

(3)

(1)

(2)

(4) (5)

(ii) in Note4, for the figure "65% " , the figure " 50 % " shall be substituted;

(iii) in Note9,-

(a) in clause (a), in sub - clause (i) , for the letters " e.g. " , the words " for example " shall be substituted;

(b) inthe paragraph beginning with the words " Products " and ending with the word and figures "heading 4815 " , for the figures " 4815 " , the figures " 4823 " shall be substituted;

(iv) in heading 4802 , tariff item 4802 30 00 and the entries relating tbereto shall be omitted;

(v) in heading 4809, sub-heading 4809 10 , tariff items 4809 10 10 and 4809 10 90 and the entries relating thereto shall be omitted;

(vi) in heading4814, tariff item 4814 30 00 and the entries relating thereto shall be omitted;

(vii) tariff item4815 00 00 and the entries relating thereto shall be omitted;

(viii) in heading 48 16, tariff items 48 16 10 00 and 4816 30 00 and the entries relating thereto shall be omitted;.

(ix) for heading 4823 , tariff items 4823 1200 and 4823 19 00 and the entries relating thereto , the following heading and entries shall be substituted, namely:-

"4823

OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES , CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES

(x) in heading4823 , for tariff item 4823 60 00 and the entries relating thereto , the following tariff items and entries shall be substituted , namely:--

"- Trays, dishes, plates, cups and the like , of paper or paperboard:

12.5%

Ofbamboo

482361 00

kg.

Other

12.5%

482369 00

kg.

(42) in Section XI ,-

(i) in Note 1,-

(a) in clause (a), for the word and figures " heading 0503 " , the word and figures "heading 0511 " shall be substituted;

(b) in clause (e), the brackets and words " ( for example , wadding , gauze , bandages and similar articles for medical , surgical , dental or veterinary purposes , sterile surgical suture materials) " shall be omitted;

(ii) for Note 13, the following Notes shall be substituted, namely:-

"13. For the purposes of this Section and, where applicable , throughout this Schedule, the expression "elastomeric yarn " means filament yarn , including monofilament, of synthetic textile material , other than textured yarn , which does not break on being extended to three times its original length and which returns , after being extended to twice its original length , within a period of five minutes , to a length not greater than one and a half times its original length .

SEC. 2]

109

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

14. Unless the context otherwise requires , textile garments ofdifferent headings areto be classified in their own headings even if put up in sets for retail sale. For the purposes ofthis Note, the expression " textile garments " means garments ofheadings 6101 to 6114 and headings 6201 to 6211. " ;

(iii) in Sub -heading Note 1,-

(a) clause ( a) shall be omitted;

(b) clauses ( b) to (k) shall be re- numbered as clauses (a ) to ( ij);

(c) in clause (h) as so re - numbered , for the words , brackets and letters " definitions " at (e) to ( ij)" , the words , brackets and letters , " definitinns " at (d) to (h) " shall be substituted;

(43) in Chapter 50, in heading 5003 , sub - heading 5003 10, tariff items 5003 10 10 to 5003 1090, sub-heading 5003 90, tariff items 5003 90 10 to 5003 90 90 and the entries relating thereto , the following sub -heading, tariff items and entries shall be substituted , namely:-

"5003 00

Silk waste ( including cocoons unsuitablefor reeling, yarn waste and garneted stock) :

50030010

Mulberry silk waste 5003 00 20

Tussar silk waste

5003 0030

Eriwaste

50030040

Munga waste

50030090

Other

(44) in Chapter 51 , in Note 1 ,-

15%

kg.

15%

kg.

15%

kg.

15%

kg.

15%

kg.

(a) inclause (b) , for the word " camel " , the words and brackets " camel ( including dromedary), " shall be substituted;

(b) in clause( c) , for the word and figures "heading 0503 " , the word and figures " heading 0511 " shall be substituted ;

(45) in Chapter 52,-

(i) in heading 5208 , sub -heading 5208 53 , tariff items 5208 53 10 to 5208 53 90 and the entries relating thereto shall be omitted;

(ii) in heading 5210 , -

(a) sub -heading 5210 12 , tariff items 5210 12 10 and 5210 12 90 and the entries relating thereto shall be omitted;

(b) sub-heading 5210 22 , tariff items 5210 22 11 to 5210 22 29 and the entries relating thereto shall be omitted;

(d) sub -heading 5210 52, tariff items 5210 52 10 to 5210 52 90 and the entries relating thereto shall be omitted;

(iii ) in heading 521 1 , for tariff item 5211 1900, sub- heading 5211 21 , tariff items 521121 10 to 5211 21 90 , sub- heading 5211 22, tariff items 521122 10 to 5211 22 90, sub - heading 521129, tariff items 521129 10 to 5211 29 90, and the entries relating thereto, the following sub-heading , tariff items and entries shall be substituted , namely:-- 110

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

"5211 1900

Otherfabrics

521120

Bleached:

5211 20 10

Shirting fabrics

5211 2020

Canvas( including duck) ofcarded or combed yarn

52112030

Flannelette

Saree

5211 2040

5211 2050

Crepe fabric including Crepe checks

52112060

Twill fabrics

Other:

5211 2091

Zari bordered sari

5211 2092

Dedsuti , dosuti , ceretonnes and osamburge

Other

52112099

(46) in Chapter 53 ,-

[PART II-

Unit

Rate of duty

Standard Preferential

(3)

(4) (5)

m²

12.5%

m²

12.5%

m²

12.5%

m²

12.5%

m²

12.5%

(i)heading 5304, sub- heading 5304 10 , tariff items 5304 10 10 to 5304 9000 and the entries relating thereto shall be omitted;

(ii) for heading 5305 , sub -heading 5305 11 , tariff items 5305 11 10 to 5305 29 00, sub- heading 5305 90, tariff items 5305 90 10 and 5305 90 90 and the entries relating thereto , the following heading , sub- heading , tariff items and entries shall be substituted , namely:-

"5305

COCONUT, ABACA (MANILA HEMP OR MUSA TEXTILES NEE) , RAMIE AND OTHER VEGETABLE TEXTILE FIBRES , NOT ELSEWHERE SPECIFIED OR INCLUDED, RAWOR PROCESSED BUT NOT SPUN; TOW, NOILS AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETED STOCK)

5305.00

Coconut, abaca ( Manila hemp or Musa textilis Nee) , ramie and other vegetable textile fibres , not elsewhere specified or included , raw or processedbut not spun; tow, noils and waste of these fibres (including yarn waste and garneted stock) :

530500 10

Coirbristles fibre

5305 00 20

Coirmattress fibre

5305 00 30

Curled or machine twisted coir fibre

12.5%

kg.

12.5%

kg.

12.5%

kg.

SEC. 2]

111

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

5305 0040

Coirpith

OfAbaca

5305 0050

Ofothers

530500 90

(47) in Chapter 54,-

Unit

Rate of duty

Standard Preferential

(5) (3)

(4)

12.5%

kg.

12.5%

kg.

12.5% -" ;

kg.

(i) for the Chapter heading , the heading "Man -madefilaments; strip and the like ofman- made textilematerials " shall be substituted;

(ii) for Note 1, the following Note shall be substituted , namely:----

"1. Throughout this Schedule , the term ' man made fibres ' means staple fibres and filaments oforganic polymers produced by manufacturing processes either:

(a)bypolymerisation of organic monomers to produce polymers such as polyamides , polyesters , polyolefins or polyurethanes , or by chemical modification of polymers produced by this process (for example , poly ( vinyl alcohol) prepared by the hydrolysis ofpoly ( vinyl acetate) ) ; or

(b)bydissolution or chemical treatment ofnatural organic polymers (for example , cellulose) to produce polymers such as cuprammonium rayon (Cupro ) or viscose rayon , or by chemical modification ofnatural organic polymers ( for example , cellulose , casein and other proteins , or alginic acid) , to produce polymers such as cellulose acetate or alginates .

The terms " synthetic " and " artificial " , used in relation to fibres , mean: synthetic: fibresas defined at (a) ; artificial : fibres as defined at (b) . Strip and the like ofheading 5404 or 5405 are not considered to be man- made fibres .

The terms " man- made " , " synthetic " and " artificial " shall have the same meaning when used in relation to " textile materials " . " ;

(iii) in heading 5402,--

(a) for sub -heading 5402 10 , tariff items 5402 10 10 and 5402 10 90 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:-

"- High tenacity yarn of nylon or other polyamides :

Ofaramids

5402 11 10

Other:

5402 19

540219 10

Nylon tyre yarn 54021990

Other

12.5%

kg.

12.5%

kg.

12.5% -" ;

kg.

(b) after tariff item 5402 33 00 and the entries relating thereto , the following tariff item and entries shall be inserted, namely:-

"54023400

Ofpolypropylene

12.5%

-"; kg.

(c) for tariff items 5402 41 00 to 5402 49 00 and the entries relating thereto , the following tariff items and entries shall be substituted, namely:--

"54024400

Elastomeric

540245 00

Other, of nylon or otherpolyamides 54024600

Other, of polyesters , partiallyoriented 54024700

Other, of polyesters

540248 00

Other, of polypropylene

Other

540249 00

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

THE GAZETTE OF INDIA EXTRAORDINARY

112

Tariff Item

Description of goods

(2)

(1)

[PART II-

Unit

Rateofduty

Standard Preferential

(3)

(4) (5)

(iv) in heading 5403 , tariff item 5403 20 00 and the entries relating thereto shall be omitted;

(v) in heading 5404, for tariff item 5404 10 00 and the entries relating thereto , the following sub-heading, tariff items and entries shall be substituted , namely: ---

"- Monofilament :

54041100

Elastomeric

54041200

Other, ofpolypropylene

Other:

540419

5404 19 10

12.5%

kg.

12.5%

kg.

12.5%

kg.

Catgut imitation of synthetic yam , non-sterile

5404 19 20

12.5%

kg.

Strip and the like of synthetic fibre material

Other

5404 1990

12.5% -"; kg.

(vi) for heading 5406, tariff items 5406 10 00 and 5406 20 00 and the entries relating thereto , the following tariff item and entries shall be substituted, namely:-

"540600

Man-madefilament yarn (other than sewing thread) ,

put upfor retail sale

540600 10

Synthetic filament yam

540600 20

Artificial filament yarn

(48) in Chapter 55 ,-

12.5%

kg.

12.5%

-" ;

kg.

(i) in heading 5501 , after tariffitem 5501 3000 and the entries relating thereto , the following tariff item and entries shall be inserted, namely:-

"5501 4000

ofpolypropylene

12.5% -" ;

kg.

(ii) in heading 5503 , for tariff item 5503 1000 and the entries relating thereto , the following tariff items and entries shall be substituted, namely:-

"- Ofnylon or other polyamides :

Ofaramids

5503 11 00

5503 1900

Other

12.5%

kg.

12.5% -" ;

kg.

(iii) in heading 5513 , tariff items 5513 22 00, 5513 32 00, 5513 33 00, 5513 42 00 and 5513 43 00 and the entries relating thereto shall be omitted;

(iv) inheading 5514,-

(a) sub-heading 5514 13, tariff items 5514 13 10 and 5514 13 20 and the entries relating thereto shall be omitted;

(b)for tariff items 5514 29 00 to 5514 39 00 and the entries relating thereto , the following sub -heading , tariff items and entries shall be substituted, namely:-

"5514 29 00

Other woven fabrics

551430

Of yarns ofdifferent colours:

m²

12.5% or

Rs. 170/-

perkg. , whichever

ishigher 113

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Unit

Description of goods

Rateofduty

Standard Preferential

(1)

(2)

(3)

(4) (5)

55143011

Ofpolyester staple fibres , plainweave

m² 12.5% or Rs. 64 per sq. metre, whichever ishigher

55143012 3 - thread or 4- thread twill , including cross twill , of polyester staple fibres

m² 12.5 % or Rs . 43 persq. metre, whichever ishigher

551430 13 Other woven fabrics of polyester staple fibres

m² 12.5% or Rs . 180 perkg. , whichever ishigher

551430 19 Other woven fabrics

m² 12.5% or Rs . 31 -" ; per sq. metre, whichever ishigher

(v) in heading 5515, sub - heading 5515 92, tariff items 5515 92 10 to 5515 92 90 and the entries relating thereto shall be omitted;

(49) in Chapter 56,-

( i) inNote 1 , in clause (e) , for the brackets , word and figures " (Section XV) " , the brackets , words and figures " (generally Section XIV or XV) " shall be substituted;

(ii) inheading5604, sub-heading 5604 20 , tariff items 5604 20 10 and 5604 20 90 and the entries relating thereto shall be omitted;

(iii) in heading 5607, sub- heading 5607 10, tariff items 5607 10 10 and 5607 10 90 and the entries relating thereto shall be omitted;

(50) in Chapter 57,-

(i) inheading 5702, for tariff item 5702 49 90 , sub- heading 5702 51 , tariff items 5702 51 10 to 5702 51 40 , sub-heading 5702 52 , tariff items 5702 52 10 to 5702 52 90, sub -heading 5702 59, tariff items 5702 59 10 to 5702 59 90 and the entries relating thereto , the following tariff items and entries shall be substituted , namely:-

"570249 90

Other

12.5%

570250

Other, not ofpile construction, notmade up:

Ofman -made textile materials:

570250 21 Carpets, Carpeting and rugs

m² 12.5% or Rs . 105 per sq. metre, whichever is higher

570250 22 Mats and matting

m² 12.5% or Rs . 105 persq. metre , whichever is higher

570250 29 Other

m² 12.5% or Rs . 105 persq. metre, whichever ishigher 114

[PART II-

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description ofgoods

(1)

(2)

Ofother textiles materials:

57025031

Carpets and other floor coverings , of cotton other than durries

570250 32

Carpets and other floor

coverings, ofsilk

57025033

Place mat and other similar goods

570250 39

Other

Unit

Rate ofduty

Standard Preferential

(4) (5)

(3)

㎡

12.5%

㎡

12.5%

-" ;

(51) in Chapter 58, in heading 5803 , sub-headings 5803 10 , tariff items 5803 10 10 to 5803 1090 , sub-heading 5803 90 , tariff items 5803 90 10 to 5803 90 90 and the entries relatiag thereto , the following sub-heading, tariff items and entries shall be substituted, namely:-

"580300

Gauze, other than narrowfabrics

ofheading 5806:

Ofcotton:

Unbleached

5803 0011

5803 00 12

Bleached

5803 00 13

Piece dyed

580300 14

Yarn dyed

580300 15

printed

other

580300 19

Ofother textile materials:

5803 0091

Ofsilk or silk waste

5803 00 92

Of synthetic fibre

Ofartificial fibre

5803 0093

Other

580300 99

12.5%

㎡

12.5%

㎡

12.5%

㎡

12.5%

(52) in Chapter 59 , in Note 5, in clause (h) , for the brackets , word and figures " ( Section XV) " the brackets, words and figures " (generally Section XIV or XV) " shall be substituted;

(53) in Chapter 60, in heading 6005 , tariff item 6005 1000 and the entries relating thereto shall beomitted;

(54) in Chapter 61 ,-

(i) in heading 6101 , sub - heading 6101 10, tariff items 6101 10 10 to 6101 10 90 and the entries relating thereto shall be omitted;

(ii) for heading6103 , tariff items 6103 11 00, 6103 12 00, sub - heading 6103 19, tariff items 6103 19 10 to 6103 21 00 and the entries relating thereto , the following heading , sub- heading, tariff items and entries shall be substituted, namely:-

"6103

MEN'SOR BOYS ' SUITS ,

ENSEMBLES, JACKETS,

BLAZERS , TROUSERS ,

BIBAND BRACE OVERALLS ,

BREECHES AND SHORTS

(OTHER THAN SWIM WEAR) , KNITTED OR CROCHETED

F SEC. 2]

115

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2) (1)

6103 10

Suits:

6103 1010

Ofsilk

61031020

Ofcotton

6103 1030

Ofartificial fibres

Other

6103 1090

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

12.5%

-";

12.5%

(iii) in heading 6104, tariff items 6104 11 00, 6104 12 00 and 6104 21 00 and the entries relating thereto shall be omitted;

(iv) in heading 6107, sub- heading 6107 92, tariff items 6107 92 10 and 6107 92 20 and the entries relating thereto shall be omitted;

(v) in heading 6111 , tariff item 6111 10 00 and the entries relating thereto shall be omitted;

(vi) inheading 6114, tariff item 611410 00 and the entries relating thereto shall be omitted;

(vii) for heading 6115 , tariff items 6115 11 00, 6115 1200, sub-heading 6115 19, tariff items 6115 19 10 to 6115 1990, sub- heading 61 15 20, tariff items 6115 20 10 to 6115 93 00 and the entries relating thereto , the following heading, sub -headings , tariff items and entries shall be substituted, namely:-

"6115

PANTYHOSE , TIGHTS, STOCKINGS, SOCKS AND OTHER HOSIERY, INCLUDING GRADUATED COMPRESSION HOSIERY (FOR EXAMPLE, STOCKINGS FOR VARICOSE VEINS) AND FOOTWEAR WITHOUT APPLIED SOLES, KNITTED OR CROCHETED

61151000

12.5%

Graduated compression hosiery for example, ( stockings for varicose veins) 611521

Otherpanty hose and tights:

61152100

12.5%

Ofsynthetic fibres , measuring persingle yarn less than 67 decitex

61152200

12.5%

Ofsynthetic fibres , measuring persingle yarn 67 decitex or more

611529

Ofother textile materials:

6115 29 10

Ofsilk

61152920

Ofwool or fine animal hair

6115 2930

Ofartificial fibres

61152990

Other

61153000

12.5%

Otherwomen's full - length or knee-length hosiery , measuring per single yarn less than 67 decitex

61159400

Ofwool or fine animal hair

61159500

Ofcotton

61159600

Ofsynthetic fibres

12.5%

12.5% -";

pa 116

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Tariff Item

Unit

Description of goods

Rate ofduty

Standard Preferential

(3)

(4) (5)

(1)

(2)

(viii) in heading 6117, sub - heading 6117 20, tariff items 6117 20 10 to 6117 20 90 and the entries relating thereto shall be omitted;

(55) in Chapter 62,-

(i) inheading 6203 , tariff item 6203 21 00 and the entries relating thereto shall be omitted;

(ii) in heading 6205, tariff item 6205 1000 and the entries relating thereto shall be omitted;

(iii) in heading 6207, tariff item 6207 92 00 and the entries relating thereto shall be omitted;

(iv) in heading 6209 , tariff item 6209 1000 and the entries relating thereto shall be omitted;

(v) inheading 6211 , tariff item 6211 31 00 and the entries relating thereto shall be omitted;

(vi) in heading 6213, tariff item 6213 10 00 and the entries relating thereto shall be omitted;

(56) in Chapter 63,-

(i) inheading 6302, tariff items 6302 52 00 and 6302 92 00 and the entries relating thereto

shall be omitted;

(ii) inheading 6303 , tariff items 6303 1100 and the entries relating thereto shall be omitted;

(iii) in heading 6306,-

(a) tariff items 6306 11 00 and 6306.21 00 and the entries relating thereto shall be omitted;

(b) for tariff items 6306 29 90 , 63063100, sub- heading 6306 39, tariff items 6306 39 10 to630649 00 and the entries relating thereto, the following tariff items and entries shall be substituted , namely:-

"6306 2990

12.5%

Other

kg.

12.5%

63063000

Sails

kg.

63064000

12.5%

Pneumatic mattresses

(57) in Chapter 64 ,-

(i) inheading 6401 , sub -heading 6401 91 , tariff items 6401 91 10 and 6401 91 90 and the entries relating thereto shall be omitted;

(ii) in heading 6402, sub - heading 6402 30, tariff items 6402 30 10 and 6402 30 90 and the entries relating thereto shall be omitted;

(iii) in heading 6403, tariff item 6403 30 00 and the entries relating thereto shall be omitted;

(58) in Chapter 65 ,-

(i) tariff item 6503 00 00 and the entries relating thereto shall be omitted;

(ii) in heading 6506, tariff item 6506 92 00 and the entries relating thereto shall be omitted;

(59) in Chapter 66, in heading 6603 , sub -heading 6603 10 , tariff items 6603 10 10 and 6603 1090 and the entries relating thereto shall be omitted;

(60) in Chapter 68,-

(i) inheading 6802, tariff item 6802 22 00 and the entries relating thereto shall be ornitted;

(ii) in heading 6811 , for tariff item 68111000 , sub - heading 6811 20, tariff items 6811 20 10 to 6811 20 90 , sub-heading 6811 30 , tariff items 6811 30 10 to 6811 90 00 and the entries relating thereto , the following sub- heading , tariff items and entries shall be substituted , namely:-

117

THE GAZETTE OF INDIA EXTRAORDINARY

SEC.2]

Tariff Item      Description of goods                     Unit        Rateof duty
                                                                   Standard Preferential
  (1)                     (2)                              (3)        (4)      (5)
"681140            Containing asbestos:
681140 10          Asbestos   cement sheets               kg.        12.5%
6811 40 20         Asbestos cement tiles                  kg.        12.5%
68114090           Other                                  kg.        12.5%
                  Not containing asbestos:
681181 00          Corrugated sheets                      kg.        12.5%
68118200           Other sheets , panels,                 kg.        12.5%
                   tiles and similar articles
68118300           Tubes, pipes and                       kg.        12.5%
                   tube or pipe fittings
68118900           Otherarticles                          kg.        12.5%       -" ;
         (iii) inheading 6812, for the tariff item 68125000 , sub-heading 6812 60, tariff items 6812 6011
      to 6812 70 00, sub-heading 6812 90 , tariff items 6812 90 11 to 6812 90 90 and the entries
      relating thereto, the following sub - headings , tariff items and entries shall be substituted, namely:-
"68128000          Ofcrocidolite                          kg.        12.5%
                   Other:
681291 00          Clothing, clothing accessories ,       kg.        12.5%
                   footwear and headgear
681292             Paper, millboard and felt:
                   Millboard:
68129211           Asbestos                               kg.        12.5%
68129219           Other                                  kg.        12.5%
68129290           Other                                  kg.        12.5%
68129300           Compressed asbestos fibre              kg.        12.5%
                  jointing, in sheets or rolls
681299             Other:
                   Lagging compounds:
681299 11          Asbestos                               kg.        12.5%
681299 19          Other                                  kg.        12.5%
                  Asbestos packing joints and gaskets:
68129921           Packingjoints                          kg.        12.5%
681299 22          Gaskets                                kg.        12.5%
681299 90          Other                                  kg.        12.5%      -" ;
         (iv) inheading6813 , for tariff item 6813 10 00 , sub -heading 681390, tariff items 6813 90 10
      and 6813 90 90 and the entries relating thereto, the following sub- heading, tariff items and
      entries shall be substituted , namely:-
"681320            Containing asbestos:
681320 10          Brake lining and pads                  kg.        12.5%
68132090           Asbestos friction materials            kg.        12.5%

118

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

Not containing asbestos :

681381 00

Brake linings and pads

68138900

Other

(61) in Chapter 70,-

[PART II-

Unit

Rateofduty

Standard Preferential

(3)

(4) (5)

12.5%

kg.

12.5% -"; kg.

(i) in Sub-heading Note, for the word and figures " sub -headings 7013 21 , 7013 31 " , the words and figures " tariff items 7013 22 00, 7013 33 00, 7013 41 00 " shall be substituted;

(ii) tariff item 7012 00 00 and the entries relating thereto shall be omitted;

(iii) for heading 7013 , tariff items 7013 10 00 to 7013 39 00, sub -heading 7013 91 , tariff items 701 3 91 10, 7013 91 90, sub- heading 7013 99, tariff items 701399 10 and 7013 99 90 and the entries relating thereto , the following heading , tariff items and entries shall be substituted , namely:--

"7013

GLASSWARE OF A KIND USED FORTABLE , KITCHEN, TOILET, OFFICE, INDOOR DECORATION OR SIMILAR PURPOSES ( OTHER THAN THAT OF HEADING 7010 OR7018)

70131000

Ofglass- ceramics

Stemware drinking glasses , other than of glass- ceramics:

7013 22 00

Oflead crystal

Other

70132800

Other drinking glasses , other than of glass- ceramics:

7013 33 00

Oflead crystal

70133700

Other

Glassware of a kind used for table (other than drinking glasses) or kitchen purposes , other than ofglass - ceramics:

70134100

Oflead crystal

7013 4200

Ofglass having a linear coefficient of expansion not exceeding 5 x 106 per Kelvin within a temperature range of 0° C to 300° C

701349 00

Other

Other glassware:

70139100

Oflead crystal

701399 00

Other

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

-" :

kg.

119

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Unit

Tariff Item

Rate ofduty

Description of goods

Standard Preferential

(3)

(5)

(2)

(4)

(1)

(62) in Chapter 71 ,--

(i) inNote 2, for the brackets and letters " (a) " and " (b ) " wherever they occur, the brackets and letters " (A) " and " (B ) " shall respectively be substituted;

(ii) inNote4, for the brackets and letters " (a) " , " (b ) " and " (c) " , except " 2( b ) " , the brackets and letters " (A) " , " (B ) " and " (C) " shall respectively be substituted;

(iii) for Note 9 , the following Note shall be substituted, namely:-

"9. For the purposes of heading 7113 , the expression " articles ofjewellery " means:

(a) any small objects ofpersonal adornment (for example , rings , bracelets , necklaces , brooches , ear- rings, watch - chains , fobs , pendants , tie-pins , cuff- links , dress - studs , religious or other medals and insignia); and

(b) articles ofpersonal use of a kind normally carried in the pocket , in the handbag or onthe person (for example , cigar or cigarette cases , snuff boxes , cachou or pill boxes , powder boxes , chain purses or prayer beads) .

These articles may be combined or set, for example , with natural or cultured pearls , precious or semi - precious stones , synthetic or reconstructed precious or semi -precious stones , tortoise shell , mother- of-pearl , ivory, natural or reconstituted amber , jet or coral ." ;

(iv) inSub-heading Note 2, for the figure , brackets and letter " 4(b ) " , the figure , brackets and letter "4 (B) " shall be substituted;

(63) in Chapter 72,-

(i) in heading 7225, sub -heading 7225 20 , tariff items 7225 20 11 to 7225 20 29 and the entries relating thereto shall be omitted;

(ii) in heading 7226 , tariff items 7226 93 00 and 7226 94 00 and the entries relating thereto shallbe omitted;

(iii) in heading 7229, tariff item 7229 10 00 and the entries relating thereto shall be omitted;

(64) in Chapter 73 ,-

(i) in heading 7304 , for sub-heading 7304 10, tariff items 7304 10 11 to 7304 10 29 , sub- heading 7304 21 , tariff items 7304 21 10, 730421 90, sub- heading 7304 29 , tariff items 7304 29 10, 7304 29 90 , sub- heading7304 31 , tariff items 7304 31 11 to 7304 31 39 , sub-heading 7304 39, tariff items 7304 39 11 to 730449 00 , sub- heading 7304 51 , tariff items 7304 51 10 to 7304 51 30 , sub-heading 7304 59 , tariff items 7304 59 10 to 7304 90 00 and the entries relating thereto , the following sub -headings , tariff items and entries shall be substituted, namely:--

"- Line pipe of a kind used for oil and gas pipelines :

7304 11

Ofstainless steel :

12.5%

7304 11 10

kg.

Tubes and pipes

12.5%

7304 11 20

kg.

Blanks for tubes and pipes

12.5%

73041190

Other

kg.

7304 19

Other:

12.5%

730419 10

kg.

Tubes and pipes

12.5%

7304 1920

kg.

Blanks for tubes and pipes

12.5%

7304 19 90

Other

kg.

2 120

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item       Description of goods
  (1)                       (2)

[PART II-

                                                      Unit        Rate ofduty
                                                               Standard Preferential
                                                       (3)        (4)     (5)
                  Casing, tubing and drill pipe, of
                  a kind used in drillingfor oil or gas:
73042200          Drillpipe of stainless steel         kg.      12.5%
730423            Other drillpipe:
7304 23 10       Ofiron                                kg.      12.5%
730423 90        Other                                 kg.      12.5%
73042400          Other, of stainless steel            kg.      12.5%
730429            Other:
7304 29 10        Ofiron                               kg.       12.5%
7304 29 90        Other                                kg.       12.5%
                  Other, of circular cross- section,
                  of iron or non-alloy steel :
730431            Cold-drawn or cold- rolled
                 (cold- reduced):
                  Up to 114.3 mm outer diameter:
730431 11         Ofiron                               kg.       12.5%
7304 31 19        Other                                kg.       12.5%
                  Above 114.3 mm but up to
                  219.1 mm outer diameter :
7304 31 21       Ofiron                                kg.       12.5%
730431 29         Other                                kg.       12.5%
                  Above 219.1 mm diameter:
 730431 31        Ofiron                               kg.       12.5%
7304 31 39        Other                                kg.       12.5%
730439            Other:
                  Up to 114.3 mm outer diameter:
 7304 39 11       Ofiron                               kg.       12.5%
 7304 3919        Other                                kg.       12.5%
                  Above 114.3 mm but up to
                  219.1 mm outer diameters:
 73043921         Ofiron                               kg.       12.5%
 730439 29        Other                                kg.       12.5%
                   Above 219.1 mm diameter :
 7304 3931        Ofiron                               kg.       12.5%
 730439 39        Other                                kg.       12.5%
                  Other, of circular cross section ,
                  ofstainless steel:
 730441 00        Cold-drawn or cold- rolled            kg.      12.5%
                  (cold-reduced):

121

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

 Tariff Item      Description ofgoods                     Unit         Rateofduty
                                                                    Standard Preferential
  (1)                      (2)                             (3)         (4)      (5)
73044900           Other                                   kg.       12.5%
                    Other, of circular cross section ,
                   ofalloy steel:
 730451            Cold-drawn or cold rolled
                   (cold-reduced):
7304 51 10         Up to 114.3 mm diameter                 kg.       12.5%
7304 51 20         Above 114.3 mm but up to 219.1          kg.       12.5%
                   mm outer diameter
7304 51 30         Above 219.1 mm outer diameter           kg.       12.5%
730459             Other:
7304 5910          Up to 114.3 mm diameter                 kg.       12.5%
7304 59 20         Above 114.3 mm but up to 219.1          kg.       12.5%
                   mm outer diameter
7304 59 30         Above 219.1 mm outer diameter           kg.       12.5%
73049000           Other                                   kg.       12.5%       - " ;
         (ii) in heading 7306, for sub - heading 7306 10 , tariff items 7306 10 11 to 7306 10 29, sub-
      heading 7306 20, tariff items 7306 20 10 to 7306 20 90, sub -heading 7306 30 , tariff items 7306
      30 10 to 7306 5000, sub -heading 7306 60, tariff items 730660 10 and 7306 6090 and the entries
      relating thereto , the following sub- headings , tariff items and entries shall be substituted , namely:-
               "- Line pipe of a kind usedfor
                   oil or gas pipelines :
73061100           Welded, of stainless steel             kg.        12.5%
730619             Other:
                  Galvanisedpipes:
7306 19 11         Ofiron                                  kg.       12.5%
7306 1919          Other                                  kg.        12.5%
                   Non-galvanised pipes:
7306 19 21         Ofiron                                  kg.       12.5%
7306 1929          Other                                  kg.        12.5%
                   Casing and tubing of a kind
                   used in drillingfor oil or gas:
730621 00          Welded, of stainless steel             kg.        12.5%
730629             Other:
730629 11          Ofiron                                  kg.       12.5%
7306 29 19         Other                                  kg.        12.5%
7306 30            Other, welded, of circular
                   cross -section, of iron or
                   non-alloy steel:
7306 30 10        Ofiron                                   kg.       12.5%
7306 3090          Other                                  kg.        12.5%

122

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Unit

Tariff Item

Rate ofduty

Description of goods

Standard Preferential

(2)

(3)

(4) (5)

(1)

73064000

12.5%

kg.

Other, welded, of circular

cross - section , of stainless steel

12.5%

7306 5000

kg.

Other, welded, of circular

cross - section , of other alloy steel

Other, welded, of non- circular

cross - section:

12.5%

730661 00

kg.

Of square or rectangular- cross - section

73066900

12.5%

Ofother non- circular

kg.

cross- section

730690

Other:

ERW precision tubes:

Ofiron

12.5%

730690 11

kg.

12.5%

730690 19

Other

kg.

12.5%

7306 90 90

Other

kg.

(iii) in heading73 14, tariff item 7314 13 00 and the entries relating thereto shall be omitted ;

(iv) in heading 7319, sub- heading 7319 10, tariff items 7319 10 10 to 7319 10 90 and the entries relating thereto shall be omitted;

(v) in heading 732 ) , for sub - heading 7321 13 , tariff items 7321 13 10 to 7321 13 90, sub- heading 7321 83 , tariff item 7321 83 10 and 7321 83 90 and the entries relating thereto, the following sub -headings , tariff items and entries shall be substituted , namely:--

"7321 19

Other, including appliances

forsolidfuel:

12.5%

7321 1910

Cookers and kitchen stoves

12.5%

7321 1990

Other stoves and appliances

732189

Other, including appliances forsolidfuel:

7321 89 10

12.5%

kg.

Clay tandoor (oven with iron or steel body and earthen grates)

Other

12.5%

732189 90

-" ;

kg.

(65) in Chapter 74,-

(1) inNote 1, in clause (f), the paragraph beginning with the words " in the case of " and ending with the words " exceeds 6 mm " shall be omitted.

(ii) in heading 7401 , for tariff items 7401 10 00 and 7401 20 00 and the entries relating thereto,the following sub - heading, tariff items and entries shall be substituted, namely:--

"740100

Copper Mattes; Cement copper (precipitated copper) :

12.5%

7401 0010

kg.

Coppermattes

12.5% -";

7401 00 90

kg.

Cement copper (precipitated copper)

(iii) in heading 7403 , sub - heading 7403 23 , tariff items 7403 23 10 and 7403 23 20 and the entries relating thereto shall be omitted;

(iv) inheading7407, sub - heading 7407 22, tariff items 7407 22 10 and 7407 22 20 and the entries relating thereto shall be omitted;

58624.1 123

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Unit

Rateof duty

Description of goods

Standard Preferential

(1)

(2)

(4)

(3)

(5)

(v) heading 7414 , sub - heading 7414 20, tariff items 7414 20 10 to 7414 20 90, sub -heading 7414 90, tariff items 7414 90 10 to 7414 90 90 and the entries relating thereto shall be omitted;

(vi) tariff item 7416 00 00 and the entries relating thereto shall be omitted;

(vii) heading 7417 , sub -heading 7417 00 , tariff items 7417 00 11 to 7417 00 99 and the entries relatingthereto shall be omitted;

(66) in Chapter 78 ,-

(i) heading 7803 , sub -heading 7803 00 , tariff items 7803 00 11 to 7803 00 30 and the entries relating thereto shall be omitted;

(ii) heading 7805, sub -heading 7805 00, tariff items 7805 00 10 and 7805 00 20 and the entries relatingthereto shall be omitted;

(67) in Chapter 79, heading 7906 , sub-heading 790600, tariff items 7906 00 10 and 7906 00 20 and the entries relating thereto shall be omitted;

(68) in Chapter 80 ,-

(i) in Note 1 , in clause ( d) , the paragraph beginning with the words and figures "Headings 8004" and ending with the words " other headings " shall be omitted;

(ii) heading 8004, sub -heading 8004 00, tariff items 8004 00 10 and 8004 00 90 and the entries relating thereto shall be omitted;

(iii) tariff item 8005 00 00 and the entries relating thereto shall be omitted;

(iv) heading 8006, sub- heading 8006 00, tariff items 8006 00 10 and 8006 00 20 and the entries relating thereto shall be omitted;

(69) in Chapter 81 ,-

(i) in heading 8101 , sub- heading 8101 95, tariff items 8101 95 10 and 8101 95 90 and the entriesrelating thereto shall be omitted;

(ii) in heading 8112 , sub-heading 8112 30 , tariff items 811230 10 to 81123090 , sub-heading 811240 , tariff items 8112 40 10 to 8112 40 90 and the entries relating thereto shall be omitted;

(70) in Chapter 83 , in tariff item 8311 90 00, in the entry in column (2) , the words " including parts " shall be omitted;

(71) in Section XVI ,-

(1) in Note 1 , in clause ( b) , for the word and figures "heading 4204 " , the word and figures " heading 4205 " shall be substituted;

(ii) in Note 2, in clauses ( a) and ( c) , for the figures " 8485 " , the figures " 8487 " shall be substituted;

(72) in Chapter 84,-

(i) in Note 1, for clauses ( e) and (f) , the following clauses shall be substituted, namely: ---

"(e) vacuum cleaners ofheading 8508 ;

(f) electro- mechanical domestic appliances ofheading 8509 ; digital cameras ofheading 8525; ог 124

[PART II--

THE GAZETTE OF INDIA EXTRAORDINARY

Unit

Tariff Item

Rate of duty

Description of goods

Standard Preferential

(5)

(2)

(3)

(4)

(1)

(g) hand-operated mechanical floor sweepers , not motorised (headiag 9603 ) . " ;

(ii) in Note 2,

(a) for the portion beginning with the words " Subject to " and ending with the words "not the latter" , the following sball be substituted, namely:-

"Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424 , or heading 8486 and at the same time to a description in one or other ofthe headings 8425 to 8480 is to be classified under the appropriate heading ofthe headings 8401 to 8424 or under the heading 8486, as the case may be , and not under the headings 8425 to 8480. " ;

(b) for the brackets , words and figures " (heading 8443 or 8471 ) " , the brackets , word and figures " (heading 8443 ) " shall be substituted;

(iii) for Note 5, the following Note shall be substituted, namely:-

"5. (A) For the purposes of heading 8471 , the expression " automatic data processing machine " means machine capable of:

(1) storing theprocessing programme or programmes and at least the data immediately necessary for the execution of the programme;

(ii) being freely programmed in accordance with the requirements ofthe user;

(iii) performing arithmetical computations specified by the user; and

(iv) executing, without human intervention , a processing programme which requires them to modify their execution, by logical decision during the processing run.

(B)Automaticdata processing machines may be in the form of systerns consisting of a variable number of separate units .

(C) Subject to paragraphs (D) and (E), a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions :

(i) it is of a kiad solely or principally used in an automatic data processing system;

(ii) it is connectable to the central processing unit either directly or through one or more other units; and

(iii) it is able to accept or deliver data in a form ( codes or signals) which can be usedby the system.

Separately presented units of an automatic data processing machine are to be classified in heading8471 .

However , keyboards , X- Y co- ordinate input devices and disk storage units which satisfy the conditions of ( ii ) and ( iii) above , are in all cases to be classified as units ofheading 8471 .

(D)Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in paragraph (C):

(i)printers, copying machines , facsimile machines , whether or not combined;

125

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2 ]

Tariff Item

Unit

Description of goods

Rate of duty

Standard Preferential

(1)

(2)

(3)

(4) (5)

(ii) apparatus for the transmission or reception of voice , images or other data , including apparatus for communication in a wired or wireless network (such as a local or wide area network);

(iii) loudspeakers and microphones ;

(iv) television cameras , digital cameras and video camera recorders ;

(v) monitors and projectors , not incorporating television reception apparatus .

(E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in theheadings appropriate to their respective functions or, failing that, in residual headings . " ;

(iv) after Note 8, the following Note shall be inserted, namely

"9. (A) Clauses ( a) and ( b) of Note 8 to Chapter 85 shall also apply respectively to the expressions " semi - conductor devices " and " electronic integrated circuits " , used in this Note and inheading8486. However, for the purposes of this Note and heading 8486, the expression "semi -conductor devices" also covers photosensitive semi- conductor devices and light emitting diodes.

(B) For the purposes of this Note and heading 8486 , the expression " manufacture of flat panel displays " covers the fabrication of substrates into a flat panel. It does not cover the manufacture ofglass or the assembly ofprinted circuit boards or other electronic components onto the flat panel .

The expression " flat panel display " does not cover cathode -ray tube technology.

(i) the manufacture or repair of masks and reticles ;

(ii) assembling semi - conductor devices or electronic integrated circuits ; and

(iii) lifting, handling, loading or unloading ofboules , wafers, semi - conductor devices , electronic integrated circuits and flat panel displays .

(D) Suhject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of this Schedule . ";

(v) inSub -heading Note 1 , for the figure , brackets and letter "Note 5 (B) " , the figure , brackets and letter "Note 5 (C) " shall be substituted ;

(vi) in heading 8418 ,-

(a) tariff items 8418 22 00 and the entries relating thereto shall be omitted;

(b) in tariff item 8418 50 00 , for the entry in column (2) , the following entry shall be substituted, namely:--

" Other furniture ( chests, cabinets , display counters , showcases and the like) for storage and display, incorporating refrigerating or freezing equipment " ;

126

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Tariff Item

Unit

Description of goods

Rate of duty

Standard Preferential

(2)

(1)

(3)

(4) (5)

" --Heat pumps other than air - conditioning machines of heading 8415";

(vii) in heading 8425, tariff item 8425 20 00 and the entries relating thereto shall be omitted;

(viii) in heading 8428 , sub -heading 8428 50 , tariff items 8428 50 10 to 8428 50 90 and the entries relating thereto shall be omitted;

(ix) inheading8442,--

(a) for the entry in column (2), the following entry shall be substituted , namely:--

"MACHINERY, APPARATUS AND EQUIPMENT ( OTHER THAN THE MACHINE TOOLS OF HEADINGS 8456 ΤΟ 8465) FOR PREPARING OR MAKING PLATES , PRINTING COMPONENTS ; PLATES , CYLINDERS AND OTHER PRINTING COMPONENTS ; PLATES , CYLINDERS AND LITHOGRAPHIC STONES , PREPARED FOR PRINTING PURPOSES ( FOR EXAMPLE , PLANED , GRAINED OR POLISHED) " ;

(b) tariff item 8442 10 00, sub-heading 8442 20 , tariff items 8442 20 10 to 8442 20 90 and the entries relating thereto shall be omitted;

(c) insub-heading 8442 30, in the entry in column (2) , for the words "Other machinery ", the word, "Machinery " shall be substituted;

(d) for sub -heading 8442 50 , tariff items 8442 50 10 to 8442 50 90 and the entries relating thereto, the following sub- heading, tariff items and entries shall be substituted , namely:--

"844250

Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) :

844250 10

12.5%

Plates and cylinders

kg.

844250 20

12.5%

kg.

Lithographic plates

Plate, cylinder and lithographic stones prepared for printing purposes:

844250 31

12.5%

kg.

Plate and cylinder for textileprinting machine

844250 39

----Other

12.5%

kg.

844250 40

12.5%

kg.

Highly polished copper sheets for making blocks

84425050

12.5%

kg.

Highly polished zinc sheets formaking process blocks

844250 90

Other

12.5%

-" :

kg.

(x) forheading8443 , tariff items 8443 11 00 to 8443 5100, sub - heading 8443 59, tariff items 8443 59 10 to 8443 59 90, sub heading 8443 60 , tariff items 8443 60 10 to 8443 60 90, sub - heading 8443 90 , tariff items 8443 90 10 and 8443 90 90 and the entries relating thereto , the following heading , sub - heading, tariff items and entries shall be substituted , namely:-

THE GAZETTE OF INDIA EXTRAORDINARY

SEC.2 ]

Tariff Item

Description of goods

(1)

(2)

"8443

127

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS OF HEADING 8442; OTHER PRINTERS , COPYING MACHINES AND FACSIMILE MACHINES , WHETHER OR NOT COMBINED ; PARTS ANDACCESSORIES THEREOF

Printing machinery used for printing by means ofplates, cylinders and other printing components ofheading 8442:

8443 1100

Offset printing machinery, reel fed

84431200

น

12.5%

Offsetprinting machinery, sheet-fed, office type ( using sheets With one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)

8443 13 00

Otheroffset printing machinery 84431400

Letterpress printing machinery, reel fed, excluding flexography printing

84431500

Letterpress printing machinery, other than reel fed , excluding flexographic printing 84431600

Flexographic printing machinery 8443 1700

Gravureprinting machinery

8443 1900

Other

12.5%

น

12.5%

Other printers, copying machines andfacsimile machines, whether or not combined :

844331 00

12.5%

Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network

84433200

Other, capable of connecting to an automatic data processing machine or to a network

844339

Other:

844339 10

Flatbed printing presses 844339 20

Platerni printing presses 84433930

Proof presses

12.5%

12.5% 128

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

[PART II-

Unit

Rate of duty

Standard Preferential

(3)

(4) (5)

Machinery for printing repetitive word or design or colour :

844339 41

On cotton textile

Other

8443 3949

Machines for uses ancillary to printing:

844339 51

Automatic feeders and sheet delivering machine

8443 39 52

Serial numbering machines

84433953

Folders , guzmnos perforators and staplers

Other

8443 39 59

Parts and accessories :

844391 00

12.5%

kg.

Parts and accessories of printing machinery used for printing by means of plates , cylinders and other printing components ofheading 8442

844399 00

Other

12.5% -" ;

kg.

(xi) in heading 8448 , sub - heading , 8448 41 , tariff items 8448 41 10 to 8448 41 90 and the entries relating thereto shall be omitted;

(xii) in heading 8456 , for tariff items 8456 30 00, 8456 91 00 , sub - heading 8456 99 , tariff items 8456 99 10 and 8456 99 90 and the entries relating thereto, the following sub - heading , tariff items and entries shall be substituted , namely:---

"8456 30 00

Operatedby electro -discharge

processes

Other:

845690

845690 10

Fordry etching pattem on semi conductor material

845690 20

Electro chemical machines

84569090

Other

12.5%

Free

12,5%

12.5%

-" ;

(xiii) for heading 8469 , tariff items 8469 11 00, 8469 1200 , sub -heading 8469 20 tariff items 8469 20 10, 8469 20 90 sub - heading 8469 30, tariff items 8469 30 10 and 8469 30 90 and the entries relating thereto , the following heading , sub- heading, tariff items and entries shallbe substituted , namely:-

"8469

TYPEWRITERS OTHER THAN PRINTERS OF HEADING 8443; WORD-PROCESSING MACHINES

846900

Typewriters other than printers of heading 8443 ; word-processing machines:

8469 00 10

Word processing machines

8469 00 20

Automatic typewriters

84690030

Braille typewriters , electric

Free

12.5%

12.5% 129

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Unit

Description of goods

Rate ofduty

Standard Preferential

(1)

(3)

(4) (5)

(2)

84690040

12.5%

Braille typewriters , non -electric

84690090

12.5%

Othertypewriters , electric or non-electric

(xiv) inheading8470 , sub - heading 8470 40, tariff items 8470 40 10 and 8470 40 20 and the entries relating thereto shall be omitted;

(xv) in heading 8471,---

(a) tariff item 8471 10 00 and the entries relating thereto shall be omitted;

(b) insub-heading 8471 30 , and after tariff item 8471 30 90 , in the entry in column (2) , the word "digital " wherever it occurs , shall be omitted;

the word "Processing " shall be substituted;

(xvi) inheading 8472, tariff item 8472 20 00 and the entries relating thereto shall be omitted;

(xvii) for heading 8485, tariff items 8485 10 00 and 8485 90 00 and the entries relating thereto, the following headings , tariff items and entries shall be substituted, namely:-

" 8486

MACHINES AND APPARATUS OF AKIND USED SOLELY OR PRINCIPALLY FOR THE MANUFACTURE OF SEMICONDUCTOR BOULES OR WAFERS , SEMICONDUCTOR DEVICES, ELECTRONICINTEGRATED CIRCUITS OR FLAT PANELDISPLAYS ; MACHINESAND APPARATUS SPECIFIED IN NOTE 9(C) TO THIS CHAPTER; PARTS AND ACCESSORIES

8486 10 00

12.5%

Machines and apparatus for the manufacture of boules orwafers

8486 2000

12.5%

Machines and apparatus for the manufacture of semi - conductor devices oг ofelectronic integrated circuits

84863000

12.5%

Machines and apparatus for the manufacture of flat panel displays

84864000

12.5%

Machines and apparatus specified inNote 9( c) to this Chapter

84869000

12.5%

Parts and accessories

kg.

8487

MACHINERY PARTS , NOT CONTAINING ELECTRICAL CONNECTORS , INSULATORS , COILS, CONTACTS OR OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER

8487 10 00

12.5%

Ships' or boats ' propellers and blades therefore

848790 00

12.5%

Other

kg.

-";

130

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Tariff Item

Unit

Rate ofduty

Description of goods

Standard Preferential

(3)

(4) (5)

(2)

(1)

(72) in Chapter 85,--

(i) inNote 1,--

(a) in clause (b), the word "or " occurring at the end shall be omitted;

(b) for clause (c) , the following clauses shall be substituted , namely:--

"(c) machines and apparatus of heading 8486;

(d) vacuum apparatus of a kind used in medical , surgical , dental or veterinary purposes

(Chapter 90); or

(e) electrically heated furniture of Chapter 94." ;

(ii) inNote 3 , for clause (a) , the following clause shall be substituted , namely:-

"(a) floorpolishers , food grinders and mixers , and fruit or vegetable juice extractors , of anyweight; " ;

(iii) for Notes 4, 5, 6 and 7, the following Notes shall be substituted , namely:--

"4. For the purposes of heading 8523 :

(a) Solid -state non- volatile storage devices " ( for example , " flash memory cards " or "flash electronic storage cards ") are storage devices with a connecting socket, comprising inthe same housing one or more flash memories (for example , " FLASH EPROM " ) in the form of integrated circuits mounted on a printed circuit board. They may include acontroller in the form of an integrated circuit and discrete passive components , such as capacitors and resistors;

(b) Theterm " smart cards " means cards which have embedded in them one or more electronic integrated circuits ( a microprocessor , random access memory (RAM) or read-only memory (ROM) ) in the form of chips . These cards may contain contacts , amagnetic stripe or an embedded anterina but do not contain any other active or passive circuit elements .

5. For the purposes of heading 8534, "printed circuits " are circuits obtained by forming on an insulating base , by any printing process ( for example , embossing , plating- up, etching) or by the " film circuit " technique, conductor elements , contacts or other printed components (for example , inductances , resistors , capacitors ) alone or interconnected according to a pre- established pattern , other than elements which can produce, rectify , modulate or amplify an electrical signal ( for example , semi -conductor elements).

The expression "printed circuits " does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discreet resistors , capacitors or inductances . Printed circuits may, however, be fitted with non -printed connecting elements .

Thin- or thick - film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 8542 .

6. For the purpose of heading 8536 , " connectors for optical fibres , optical fibre bundles or cables" means connectors that simply mechanically align optical fibres endto end in a digital line system . They perform no other function, such as the amplification , regeneration or modification of a signal .

THE GAZETTE OF INDIA EXTRAORDINARY

131

SEC. 2 ]

Unit

Tariff Item

Rate of duty

Description ofgoods

Standard Preferential

(1)

(3)

(4)

(2)

(5)

7.Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading8543) .

8. For the purposes of headings 8541 and 8542 :

(a) "Diodes, transistors and similar semi -conductor devices " are semi- conductor devices the operation of which depends on variations in resistivity on the application ofanelectric field;

(b) "Electronic integrated circuits" are:

(1) Monolithic integrated circuits in which the circuit eleinents (diodes , transistors , resistors , capacitors , inductances , etc.) are created in the mass (essentially) and on the surface of a semi - conductor or compound semi - conductor material (for example , doped silicon , gallium arsenide, silicon germanium , indium phosphide) and are inseparably associated;

(ii) Hybrid integrated circuits in which passive elements (resistors , capacitors , inductances , etc. ) , obtained by thin- or thick -film technology, and active elements (diodes, transistors , monolithic integrated circuits , etc.) , obtained by semi - conductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables , on a single insulating substrate (glass , ceramic , etc.) . These circuits may also include discrete components ;

(iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates , with or without leadframes , but with no other active or passive circuit elements.

Forthe classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule , except in the case of heading 8523 , which might cover them by reference to, in particular , their function .

9.For the purposes ofheading 8548 , " spent primary cells , spent primary hatteries

and spent electric accumulators " are those which are neither usable as such hecause of hreakage, cutting- up , wear or other reasons , nor capable of heing recharged." ;

(iv) for Sub-heading Notes , the following Sub- heading Note shall be substituted, namely:-

" SUB - HEADING NOTE

Sub-heading 8527 12 covers only cassette -players with built- in amplifier, without built- in loudspeaker capable of operating without an external source of electric power and thedimensions ofwhich do not exceed 170mm x 100 mm x 45 mm . " ;

(v) insupplementary note , for the figures " 8524", the figures " 8523" shall be substituted;

(vi) in heading 8505, tariff item 8505 30 00 and entries relating thereto shall be omitted;

(vii) after tariff item 8507 90 90 and the entries relating thereto , the following heading , tariff item and entries shall be inserted, namely:-

"8508

VACUUM CLEANERS

Withself-contained electric motor:

8508 1100

12.5%

Ofa power not exceeding 1,500 W

and having a dust bag or other receptacle capacity not exceeding 201 132

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

Other

8508 1900

8508 60 00

Other vacuum cleaners

Parts

8508 70 00

(viii) in heading 8509,-

[PART II-

Unit

Rateofduty

Standard Preferential

(4) (5) (3)

12.5%

12.5% -" ;

kg.

(a) for the entry in column (2), the following entry shall be substituted , namely:- "ELECTRO -MECHANICAL DOMESTIC APPLIANCES , WITH SELF CONTAINED ELECTRIC MOTOR, OTHER THAN VACUUM CLEANERS OF HEADING 8508 " ;

(b) tariff items 8509 10 00 to 8509 30 00 and the entries relating thereto shall be omitted;

(ix) for heading 8517, sub- heading 8517 11 , tariff items 8517 11 10 , 8517 11 90, sub- heading 8517 19 , tariff items 8517 19 11 to 8517 30 00 , sub- heading 8517 50, tariff items 8517 50 10 to 8517 50 99 , sub - heading 851780 , tariff items 8517 80 10 to 851780 90 , sub- heading 851790, tariff items 851790 10 and 8517 90 90 and the entries relating thereto , the following heading, sub - headings , tariff items and entries shall be substituted, namely:-

"8517

TELEPHONE SETS, INCLUDING TELEPHONES FOR CELLULAR NETWORKS OR FOR OTHER WIRELESS NETWORKS ; OTHERAPPARATUS FOR THE TRANSMISSION OR RECEPTION OF VOICE, IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR COMMUNICATION INA WIREDOR WIRELESS NETWORK (SUCHAS ALOCAL OR WIDE AREA NETWORK) , OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF HEADING 8443,8525 , 8527 OR 8528

Telephone sets, including telephones for cellular networks or for other wireless networks:

851711

Line telephone sets with cordless handsets:

851711 10

Push button type

85171190

Other

851712

Free

Telephones for cellular networks or for other wireless networks:

8517 1210

Pushbutton type 85171290

Other

851718

Other:

8517 18 10

Push button type

85171890

Other

Free

Other apparatus for transmission or reception of voice , images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):

85176100

Base stations u

Free 133

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item      Description of goods                  Unit        Rateofduty
                                                                Standard Preferential
  (1)                    (2)                            (3)        (4)      (5)
851762           Machinesfor the reception ,
                  conversion and transmission or
                  regeneration of voice, images
                  or other data, including switching
                  and routing apparatus:
8517 62 10        PLCC equipment                         u        Free
85176220          Voice frequency telegraphy             u        Free
85176230         Modems (modulators -demodulators )      u        Free
85176240         High bit rate digital subscriber line   u        Free
                  system (HDSL)
85176250         Digital loop carrier system (DLC)       u        Free
85176260          Synchronous digital hierarchy                   Free
                  system(SDH)
85176270         Multiplexers, statistical multiplexers  u        Free
85176290          Other                                  u        Free
851769            Other:
851769 10         ISDN System                            u        Free
851769 20         ISDN terminal adaptor                  u        Free
8517 6930         Routers                                u        Free
851769 40         X25Pads                                u        Free
851769 50         Subscriber end equipment               u        Free
8517 6960         Set top boxes for gaining access       u        Free
                  to intemet
851769 70         Attachments for telephones             u        Free
8517 69 90        Other                                  u        Free
851770            Parts:
85177010          Populated, loaded or stuffed         kg.        Free
                  printed circuit boards
85177090          Other                                kg.        Free";
           (x) forheading 8519 , tariff items 8519 10 00 to 8519 93 00 , sub - heading 8519 99, tariff
         items 8519 99 10 to 8519 99 90 and the entries relating thereto , the following heading,
        suh-heading , tariff items and entries shall be substituted, namely:-
  "8519           SOUND RECORDING OR
                  REPRODUCINGAPPARATUS
85192000          Apparatus operated by coins ,
                  banknotes , bank cards , tokens
                  orby other means of payment
85193000          Tumtables(record-decks)
851950 00         Telephone answering machines

Other apparatus:

u      12.5%
       12.5%
u       Free

134

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

851981 00

Using magnetic , optical or semiconductor media

Other:

851989

851989 10

Audio Compact disc player 851989 20

[PART II-

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

12.5%

Compactdisc changer including mini disc player or laser disc player

851989 30

Time Code recorder

851989 40

MP-3 player

851989 90

Others

12.5%

12.5% -" ;

(xi) heading8520, tariff items 8520 10 00 to 8520 3200, sub- heading 8520 33 , tariff items 8520 33 10 , 8520 33 90, sub - heading 8520 39 , tariff items 8520 39 10, 8520 39 90 , sub-heading 8520 90 , tariff items 8520 90 10 and 8520 90 90 and the entries relating thereto shall be omitted;

(xii) for heading 8523 , sub -heading 8523 11 , tariff items 8523 11 11 to 85 23 11 29 , sub -heading 8523 12, tariff items 8523 12 11 to 8523 12 29 , sub - heading 8523 13 , tariff items 8523 13 11 to 8523 13 29 , sub-heading 8523 20, tariff items 8523 20 10 to 8523 30 00, sub -heading 8523 90 , tariff items 8523 90 10 to 8523 90 90 and the entries relating thereto , the following heading, sub - headings , tariff items and entries shall be substituted, namely:-- "8523

DISCS , TAPES , SOLID - STATE NON- VOLATILE STORAGE DEVICES ," SMART CARDS " AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENΟΜΕΝΑ, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS , BUT EXCLUDING PRODUCTS OF CHAPTER 37

Magnetic media:

8523 21 00

12.5%

Cards incorporating a magnetic stripe

852329

Other:

8523 29 10

Audio cassettes

852329 20

Video cassettes

852329 30

12.5%

Video magnetic tape including those inhubs and reels , rolls , pancakes and jumbo rolls 8523 29 40

3½" and 1 " video cassettes

8523 2950

12.5%

1½" video cassettes suitable to work with betacam , betacam SP /M II and VHS type VCR 852329 60

12.5%

Other video cassettes and tapes 3/4" and 1 " video cassettes 135

THE GAZETTE OF INDIA EXTRAORDINARY

SEC.2]

Tariff Item     Description of goods                  Unit        Rate ofduty
                                                               Standard Preferential
  (1)                    (2)                           (3)        (4)      (5)
8523 29 70       All kinds ofMagnetic discs             u        12.5%
8523 29 80       Cartridge tape                         u        12.5%
852329 90        Other                                  u       12.5%
852340           Opticalmedia:
852340 10        Matrices for production of records;    u       12.5%
                 prepared record blank
852340 20        CartridgeTape                          u        12.5%
852340 30        1½" Video cassette suitable to         u        12.5%
                 workwith digital VCR
85234040         Compact disc(Audio)                    u       12.5%
852340 50        Compactdisc ( video)                   u        12.5%
85234060         Blank master discs ( that is , substrate)
                  for producing stamper for compact disc u       12.5%
852340 70         Stamper for CD audio , CD video       u        12.5%
                  and CD -ROM
852340 80        Digitalvideo disc                      u        12.5%
852340 90        Other                                  u        12.5%
                  Semi-conductor media:
852351 00         Solid-state non- volatile storage     u        12.5%
                 devices
8523 52 00        Smart cards                           u        Free
8523 59 00       Other                                  u        12.5%
852380            Other:
8523 80 10       Gramophone records                              12.5%
8523 80 20        Information technology software       u        Free
8523 80 30        Audio-visual news or audio visual views u      12.5%
85238040          Children's video films                u        12.5%
852380 50        Video tapes of educational nature               12.5%
852380 60        2-D/ 3D computer graphics              u        12.5%
852380 90         Other                                 u        12.5%

(xiii) heading 8524 , sub- heading 8524 10, tariff items 8524 10 10 , 8524 1090, sub -heading 8524 31, tariff items 8524 31 11 to 8524 31 90, sub- heading 8524 32, tariff items 8524 32 10, 8524 32 90, sub-heading 8524 39 , tariff items 8524 39 10 to 8524 39 90, sub - heading 8524 40, tariff items 8524 40 11 to 8524 40 90 , sub - heading 8524 51 , tariff items 8524 51 11 to 8524 51 90, sub-heading 8524 52, tariff items 8524 52 11 to 8524 52 90, sub -heading 8524 53 , tariff items 8524 53 11 to 8524 60 00, sub - heading 8524 91 , tariff items 8524 91 11 to 8524 91 90 , sub-heading 8524 99, tariff items 8524 99 10 to 8524 99 99 and the entries relating thereto shall be omitted;

(xiv) for heading 8525 , sub- heading 8525 10 , tariff items 8525 10 10 to 8525 10 90, sub- heading 8525 20 , tariff itenis 8525 20 11 to 8525 40 00 and the entries relating thereto , the following heading, sub - headings , tariff items and entries shall be substituted, namely:--

 136             THE GAZETTE OF INDIA EXTRAORDINARY                    [PART II-
Tariff Item     Description of goods                 Unit        Rate of duty
                                                              Standard Preferential
  (1)                   (2)                           (3)        (4)     (5)
  "8525           TRANSMISSION APPARATUS FOR
                 RADIO
                 -BROADCASTING OR TELEVISION ,
                 WHETHER OR NOT INCORPORATING
                  RECEPTION APPARATUS OR SOUND
                 RECORDING OR REPRODUCING
                 APPARATUS ; TELEVISION CAMERAS,
                 DIGITAL CAMERAS AND VIDEO
                  CAMERA RECORDERS
852550           Transmission apparatus:
852550 10        Radio broadcast transmitter                   12.5%
852550 20         TV broadcast transmitter             u        12.5%
852550 30        Broadcast equipment sub - system      u       12.5%
852550 40        Communicationjamming equipment        u        12.5%
852550 50        Wireless microphone                            12.5%
852550 90        Other                                 u       12.5%
852560            Transmission apparatus incorporating
                  reception apparatus:
                  Two way radio communication equipment:
852560 11         Walkie talkie set                    u        Free
 852560 12       Marine radio communication equipment  น        Free
852560 13         Amateur radio equipment              u        Free
 85256019         Other                                u        Free
                  Other:
 85256091         VS AT terminals                      u        Free
 85256092         Other satellite communication                 Free
                  equipment
 85256099         Other                                u         Free
 852580           Television cameras , digital cameras
                  and video camera recorders:
 852580 10        Television Cameras                    u       12.5%
 852580 20        Digital cameras                       u       12.5%
 852580 30        video camera recorders                u       12.5%
 852580 90        Other                                         12.5%      -" ;
         (xv) for heading 8527, tariff items 8527 12 00 to 8527 39 00 , sub- heading 8527 90, tariff
       items 8527 90 11 to 8527 90 90 and the entries relating thereto , the following heading ,
      sub -headings , tariff items and entries shall be substituted , namely:-
   "8527

RECEPTION APPARATUS FOR RADIO- BROADCASTING, WHETHER OR NOT COMBINED , IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK

Radio -broadcast receivers capable of operating without an external source ofpower:

SEC. 2]

137

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2) (1)

8527 1200

Unit

Rate of duty

Standard Preferential

(3)

(4) (5)

น

12.5%

Pocket - size radio cassette- players

852713 00

12.5%

Other apparatus combined with sound recording or reproducing apparatus

Other

852719.00

12.5%

Radio-broadcast receivers not capable ofoperating without an external source ofpower, ofa kind used in motor vehicles :

852721 00

12.5%

Combined with sound recording or reproducing apparatus 85272900

Other

Other:

85279100

น

12.5%

Combined with sound recording or reproducing apparatus

852792 00

12.5%

Notcombined with sound recording or reproducing apparatus but combined with a clock

852799

Other:

Radio communication receivers :

852799 11

Radio pagers

852799 12

Demodulators

852799 19 .

Other

852799 90

Other

น

12.5%

น

12.5%

น

-" ;

12.5%

(xvi) for heading 8528 , sub- heading 8528 12, tariff items 8528 12 11 to 8528 12 99, sub-heading 8528 13 , tariff items 8528 13 10, 8528 13 90, sub -heading 8528 21 , tariff items 8528 21 10 to 8528 22 00, sub -heading 8528 30, tariff items 8528 30 10 to 8528 30 30 and the entries relating thereto , the following heading, sub-headings , tariff items and entries shall be substituted, namely:-

"8528

MONITORS AND PROJECTORS, NOT INCORPORATING TELEVISION RECEPTION APPARATUS; RECEPTION APPARATUS FOR TELEVISION , WHETHER OR NOT INCORPORATING RADIO- BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS

Cathode-ray tube monitors :

852841 00

12.5%

Ofakind solely or principally used in an automatic data processing system of heading8471

85284900

Other

Other monitors :

12.5% 138

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Tariff Item

Unit

Rate ofduty

Description of goods

Standard Preferential

(1)

(2)

(3)

(4) (5)

852851 00

12.5%

Ofakind solely or principally used in an automatic data processing system of heading8471

Other

85285900

12.5%

Projectors:

85286100

12.5%

Ofakind solely or principally used in an automatic data processing system ofheading 8471

852869.00

Other

12.5%

Reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video

recording or reproducing apparatus :

852871 00

12.5%

Not designed to incorporate a video display or screen

852872

Other, colour:

852872 11

12.5%

Television set of screen sizeupto36 cm

852872 12

น

12.5%

Television set of screen size exceeding 36 cm but not exceeding 54 cm

852872 13

12.5%

Television set of screen size exceeding 54 cm but not exceeding 68 cm

8528 72 14

12.5%

Television set of screen size exceeding 68 cm but not exceeding 74 cm

85287215

12.5%

Television set of screen size exceeding 74 cm but not exceeding 87 cm

852872 16

12.5%

Television set of screen size exceeding 87 cm but not exceeding 105 cm

852872 17

12.5%

Television set of screen sizeexceeding 105 cm

852872 18

12.5%

Liquid crystal display television set of screen size below 63 cm

8528 72 19

12.5%

Other

น

852873

Other, black and white or other monochrome :

852873 10

12.5%

Liquid crystal display television set of screen size below 25 cm

85287390

Other

12.5%

-";

58624.1 THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item

Description ofgoods

(1)

(2)

139

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

(xvii) in heading 8535 , in the entry in column (2) , for the word " PLUGS " , the words "PLUGS AND OTHER CONNECTORS " shall be substituted;

(xviii) inheading 8536 ,--

(a) for the entry in column (2) , the following entry shall be substituted , namely:-

"ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS , OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS ( FOR EXAMPLE , SWITCHES , RELAYS , FUSES, SURGE SUPPRESSORS , PLUGS , SOCKETS , LAMP- HOLDERS AND OTHER CONNECTORS , JUNCTION BOXES) , FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS ; CONNECTORS FOR OPTICAL FIBRES , OPTICAL FIBRE BUNDLES OR CABLES ." ;

(b) after tariff item 8536 69 90 and the entries relating thereto , the following tariff item and entries shall be inserted, namely:-

"8536 70 00

Connectors for optical fibres , optical fibre bundles or cables

12.5%

-" ;

kg.

(xix) forheading8542, sub- heading 8542 10, tariff items 8542 10 10 to 854221 00, sub- heading 8542 29, tariff items 8542 29 10 to 8542 90 00 and the entries relating thereto, the following heading, sub -heading, tariff items and entries shall be substituted, namely:-

"8542

ELECTRONIC INTEGRATED CIRCUITS

Electronic integrated circuits:

85423100

Free

Processors and controllers , whether ornot combined with memories , converters , logic circuits , amplifiers , clock and timing circuits , or other circuits

85423200

Memories

854233 00

Amplifiers

854239

Other:

854239 10

Sim cards

854239 20

Memory cards 854239 90

Other

854290.00

Parts

Free

-" ;

kg.

(xx) for heading 8543 , tariff item 8543 11 00 , sub-heading 854319, and tariff items 8543 19 10 to 8543 19 90 and the entries relating thereto, the following heading, sub - heading , and tariff items and entries shall be substituted, namely:-

"8543

ELECTRICAL MACHINESAND APPARATUS HAVING INDIVIDUAL FUNCTIONS , NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER

854310

Particle accelerators :

8543 10 10

Ionimplanters for doping semi- conductor material

8543 1020

Vane graff, cock- croft, Walton accelerators

85431030

Free

12.5%

Synchrocyclotrons , synchrotrons

 140              THE GAZETTE OF INDIA EXTRAORDINARY                      [PART II-
Tariff Item      Description of goods                   Unit        Rate of duty
                                                                Standard Preferential
  (1)                    (2)                            (3)         (4)     (5)
85431090          Other including cyclotrons             u        12.5%      -" ;
           (xxi) inheading 8543 , for tariff items 8543 4000, 854381 00 , sub-heading 8543 89, tariff
         items 8543 89 10 to 8543 89 99 and the entries relating thereto , the following sub-heading,
        tariff items and entries shall be substituted , namely:-
"854370           Other machines and apparatus:
8543 70 11        Proximity card and tags                u         Free
854370 12         Metal detector                         u        12.5%
8543 70 13        Mine detector                          u        12.5%
854370 19         Other                                  u        12.5%
                  Audio special effect equipment :
85437021          Digital reverberators                  u        12.5%
85437022          Mixing system or consoles              u        12.5%
85437029          Other                                  u        12.5%
                  Video special effect equipmenis:
85437031          Video mixing system or consoles                 12.5%
85437032          Video effect system                    u        12.5%
854370 33         Digital layering machine               u        12.5%
8543 7034         Paintbox                                        12.5%
85437035          Video typewriter                       u        12.5%
85437036          Video matting machine                           12.5%
85437039          Other                                  u        12.5%
                  Edit control Unit:
8543 7041         Computerised editing system
                  controlling more than three video
                  editing machines                        u        12.5%
85437042          Other video control unit                u       12.5%
85437049          Other                                   u        12.5%
 8543 70 50       Colour corrector                        u        12.5%
                  Amplifier:
 854370 61        Broadcast amplifier                     u       12.5%
 85437062          Limiting amplifier, video                      12.5%
                  distribution amplifier and
                   stabilizing amplifiers
 85437069         Other                                            12.5%
                  Graphic equalizer and synthesized
                   receivers:
 85437071         Graphic equalizer                       u        12.5%
 85437072          Synthesised receivers                  u        12.5%

141

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item      Description of goods                     Unit         Rateof duty
                                                                   Standard Preferential
  (1)                     (2)                              (3)        (4)       (5)
                   Other:
8543 7091          RF(radio frequency)
                   poweramplifer                            u        12.5%
                   and noise generators for
                   communicationjamming equipment,
                   static and mobile or man -portable
85437092           Equipment gadgets based on
                   solarenergy                              u        12.5%
8543 7093          Professional beauty care
                   equipment                                u        12.5%
85437094           Audio visual stereo encoders             u        12.5%
85437095           Time code generator                      u       12.5%
85437099           Other                                    u        12.5%       -" ;
           (xxii) in the heading 8544 , for tariff item 8544 3000, sub - heading 8544 41 , tariff items
         8544 41 11 to 8544 41 90 , sub -heading 8544 49 , tariff items 8544 49 11 to 8544 49 90, sub-
         heading 8544 51 , tariff items 8544 51 10 to 8544 51 90, sub - heading 8544 59, tariff items
         8544 59 10 to 8544 59 90 and the entries relating thereto , the following sub -headings , tariff
         items and entries shall be substituted, namely :-
"85443000          Ignition wiring sets and other wiring  kg.        12.5%
                   sets of a kind used in vehicles, aircraft
                   orships
                   Other electric conductors, for a
                   voltage not exceeding 1,000 V:
854442             Fitted with connectors:
85444210           Paperinsulated                         kg.        12.5%
85444220           Plastic insulated                      kg.        12.5%
85444230           Rubber insulated                       kg.        12.5%
85444290           Other                                  kg.        12.5%
854449             Other:
                   Other electric conductors , for a
                   voltage not exceeding 80 V:
                   Telephone cables :
854449 11          Dry core paper insulated               kg.        12.5%
854449 19          Other                                  kg.        12.5%
854449 20          Paperinsulated                         kg.        12.5%
85444930           Plastic insulated                      kg.        12.5%
85444940           Rubber insulated                       kg.        12.5%
85444990           Other                                  kg.        12.5%       -" ;

(73) in Section XVII , in Note 1 , the figures " 9501 " shall be omitted;

(74) in Chapter 86, in heading 8606,- 142

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

[PART II-

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

(1) tariff item 8606 20 00 and the entries relating thereto shall be omitted;

(ii) in tariff item 8606 30 00, in the entry in column (2), the word and figures " or 8606 20 " shall be omitted;

(75) in Chapter 87 ,-

(i) in Note4, for the figures " 9501 " , the figures " 9503 " shall be substituted;

(ii) in heading 8708 , for tariff items 8708 29 00 to 8708 99 00 and the entries relating thereto , the following tariff items and entries shall be substituted , namely:-

"8708 29 00

Other

8708 30 00

Brakes and servo -brakes; parts thereof

87084000

Gearboxes and parts thereof

8708 50 00

12.5%

kg.

12.5%

kg.

12.5%

kg.

12.5%

kg.

Drive-axles with differential , whether or not provided with other transmission components , non -driving axles ; parts thereof

8708 7000

Road wheels and parts and accessories thereof

8708 8000

12.5%

kg.

12.5%

kg.

Suspension systems and parts thereof (including shock absorbers )

Other parts and accessories:

87089100

Radiators and parts thereof

8708 9200

12.5%

kg.

12.5%

Silencers(mufflers) and exhaust pipes ; kg. parts thereof

8708 93 00

Clutches and parts thereof

87089400

12.5%

kg.

12.5%

Steering wheels , steering columns and kg. steering boxes ; parts thereof

8708 9500

12.5%

kg.

Safety airbags with inflater system; parts thereof

Other

87089900

(76) in Chapter 88,-

12.5% - " ;

kg.

(i) forheading 8801 , tariff items 8801 1000 to 8801 9090 and the entries relating thereto , the following heading, sub- heading, tariff items and entries shall be substituted , namely:-

"8801

BALLOONS AND DIRIGIBLES ,

GLIDERS, HANGGLIDERS AND OTHER NON-POWERED AIRCRAFT

8801 00

Balloons and dirigibles ; gliders , hang gliders and other non -powered aircraft:

88010010

Gliders and hang gliders

8801 0020

Balloons

12.5%

12.5% 143

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item

Unit

Description of goods

Rate ofduty

Standard Preferential

(1)

(2)

(3)

(5)

(4)

88010090

Other

12.5% -";

(77) in Chapter 90,

(i) inNote 1 ,-

(a) in clause(a) , for the brackets , word and figures " (heading 4204) " , the brackets , word and figures "(heading 4205) " shall be substituted;

(b) in clause (g) , for the words, figures and bracket "of heading 8481 ) " , the following words, figures and brackets shall be substituted, namely:-

"ofheading 8481 ; machines and apparatus ( including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 8486; " ;

"(h) searchlights or spotlights ofa kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513 ; cinematographic sound recording, reproducing or re- recording apparatus (heading 8519) ; sound -heads (heading 8522); television cameras , digital cameras and video camera recorders (heading 8525); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres , optical fibre bundles or cables (heading 8536) ; numerical control apparatus ofheading 8537; sealed beam lamp units nfheading 8539 ; optical fibre cables ofheading 8544;" ;

(ii) in Note 2, in clause (a) , for the figures " 8485 ", the figures " 8487 " shall be substituted ;

(iii) for Note 3, the following Note shall be substituted, namely:-

"3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter." ;

(iv) inheading 9006 , tariff items 9006 20 00 and 9006 62 00 and the entries relating thereto shall be omitted;

(v) heading9009, tariff items 9009 11 00 to 9009 99 00 and the entries relating thereto shall be omitted;

(vi) inheading 9010 ,-

(a) inthe entry in column ( 2) , the brackets and words " (INCLUDING APPARATUS FOR THE PROJECTION OR DRAWING OF CIRCUIT PATTERNS ON SENSITISED SEMI - CONDUCTOR MATERIALS) " shall be omitted;

(b) for tariff items 9010 10 00 to 9010 49 00 and the entries relating thereto , the following tariff item and entries shall be substituted, namely:-

"90101000

12.5%

Apparatus and equipment for

automaticallydeveloping

photographic ( including

cinematographic)

film orpaper in rolls or for automatically exposing

developed film to rolls of

photographic paper

(vii) inheading 9027 , tariff item 9027 40 00 and the entries relating thereto shall be omitted;

(viii) inheading 9030 ,-

(a) for tariff items 9030 20 00, 90303100, sub-heading 9030 39, tariff items 9030 39 10 144

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

[PART II-

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

to 9030 39 90 and the entries relating thereto , the following sub -heading, tariff items and entries shall be substituted , namely:-

" 9030 20 00

12.5%

Oscilloscopes and oscillographs

Other instruments and apparatus, for measuring or checking voltage, current, resistance or power:

90303100

12.5%

Multimeters without a recording device u

90303200

12.5%

Multimeters with a recording device

903033

Other, without a recording device:

903033 10

12.5%

Ammeters , volt meters and watt meters

903033 20

Spectrum resistance meters

903033 30

Capacitance meter

90303340

12.5%

Frequency measuring apparatus

903033 50

Megar meters

903033 90

Other

9030 3900

Other,with a recording device u

12.5%

-".

12.5%

(b) in column ( 1) , for tariff item " 9030 83 00 " , the tariff item " 9030 84 00 " shall be substituted;

(ix) in heading 9031 , tariff item 9031 3000 and the entries relating thereto shall be omitted;

(78) in Chapter 91 ,-

(i) inheading 9101 , tariff item 9101 1200 and the entries relating thereto shall be omitted;

(ii) inheading 9106 , tariff item 9106 20 00 and the entries relating thereto shall be omitted;

(79) in Chapter 92, --

(i) heading 9203 , sub-heading 9203 00, tariff items 9203 00 10 and 9203 00 90 and the entries relating thereto shall be omitted;

(ii) heading 9204, tariff items 9204 10 00 and 9204 20 00 and the entries relating thereto shall beomitted;

(iii) in heading 9209 , tariff items 9209 10 00 , 9209 20 00 and 9209 93 00 and the entries relating thereto shall be omitted;

(80) in Chapter 93 , in heading 9306, tariff item 9306 10 00 and the entries relating thereto shall be omitted;

(81) in Chapter 94,-

(i) inNote 3, for the brackets and letters " (a ) " and " (b) " , the brackets and letters " (A ) " and "(B)" shall respectively be substituted;

(ii) in heading 9401 , for tariff item 9401 50 00 and the entries relating thereto , the following tariff items and entries shall be substituted, namely:-

"- Seats of cane, osier, bamboo or

similar materials:

9401 51 00

Ofbamboo or ratian

9401 5900

Other

12.5%

12.5% SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

145

Unit

Rate ofduty

Standard Preferential

(3)

(4) (5)

(iii) inheading9403 , for sub-heading 9403 80, tariff items 9403 80 10 and 9403 80 90 and the entries relating thereto , the following shall be substituted, namely:--

" - Furniture of other materials , including cane, osier, bamboo or similar materials :

9403 8100

Ofbamboo or rattan

94038900

Other

(82) in Chapter 95, --

(i) in Note 1,-

12.5%

12.5% -" ;

(a) for clause(a) , the following clause shall be substituted namely:--

"(a) Candles (heading 3406) ; " ;

(b) in clause (1), the word " or" occurring at the end shall be omitted;

(c) in clause (u) , for the brackets and words " (classified according to the constituent material )." , the brackets and words " (Classified according to the constituent material ); or" shall be substituted;

(d) after clause (u) , the following clause shall be inserted, namely:-

"( v)Tableware,kitchenware , toilet articles , carpets and other textile floor coverings , apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material) . " ;

(ii) for Note4, the following Notes shall be substituted , namely:-

"4. Subject to the provisions of Note 1, heading 9503 applies , inter alia , to articles of thisheading combined with one or more items , which cannot be considered as sets under the terms ofrule 3 (b) of the General rules for Interpretation of this schedule , andwhich, ifpresented separately, would be classified in other headings , provided the articles are putup together for retail sale and the combinations have the essential character oftoys .

5. Heading 9503 does not cover articles which , on account oftheir design , shape or constituent material , are identifiable as intended exclusively for animals , for example , "pettoys" (classification in their own appropriate heading) . " ;

( iii) headings 9501 , sub - heading 9501 00 , tariff items 9501 00 10 and 9501 00 90 and the entries relating thereto shall be omitted;

(iv) heading 9502, sub- heading 9502 10, tariff items 9502 10 10 to 9502 99 00 and the entries relating thereto shall be omitted;

(v) forheading 9503 , tariff items 9503 1000 to 9503 41 00, sub- heading 9503 49, tariff items 9503 49 10 to 9503 49 90, sub- heading 9503 50 , tariff items 9503 50 10, 9503 50 90, sub- heading 9503 60, tariff items 950360 10, 9503 60 90, sub -heading 9503 70 , tariff items 950370 10 , 9503 70 90, sub- heading 9503 80, tariff items 9503 80 10 and 9503 80 90 , sub -heading 9503 90, tariff items 9503 90 10 to 9503 90 90 and the entries relating thereto the following heading, sub -heading , tariff items and entries shall be substituted, namely:-

"9503

TRICYCLES , SCOOTERS , PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS' CARRIAGES ; DOLLS ; OTHER TOYS; REDUCED- SIZE ( " SCALE" ) MODELS AND SIMILAR 146

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

[PART II-

Unit

Rate of duty

Standard Preferential

(4)

(3)

(5)

RECREATIONAL MODELS , WORKING OR NOT; PUZZLES OF ALL KINDS

950300

Tricycles, scooters, pedal cars and similar wheeled toys ; dolls ' carriages; dolls; other toys ; reduced- size ( "scale ") models and similar recreational models , working or not; puzzles of all kinds :

950300 10

Ofwood

Ofmetal

950300 20

950300 30

Ofplastics

9503 00 90

Other

(vi) in heading 9504 ,-

12.5%

(a) for tariff item 9504 2000 and the entries relating thereto, the following tariff item and entries shall be substituted , namely:---

"9504 2000

12.5%

Articles and accessories for billiards u

ofall kinds

(b) for sub -heading 9504 30 , tariff items 9504 30 10 to 9504 30 90 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:---

"95043000

12.5%

Other games , operated by coins , bank notes , bank cards , tokens or by other means of payment, other than bowling alley equipment

9504 30 10

12.5%

Carom board , with or without coins and strikers

950430 90

Other

12.5% -" ;

(83) in Chapter 96, for heading 9614, tariff item 9614 20 00, sub-heading 9614 90 , tariff items 9614 90 10 to 9614 90 90 and the entries relating thereto , the following shall be substituted, namely:-

" 9614 00 00

12.5% - " ;

SMOKING PIPES ( INCLUDING PIPE BOWLS ) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF

(84) in Chapter 97, in Note 4 , for the brackets and letters " ( a ) " and " (b ) " , the brackets and letters "(A) " and " (B ) " shall respectively be substituted.

147

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

THE FIFTH SCHEDULE

(See section 66)

PART I

In the Third Schedule to the Central Excise Act,-

(1) after S. No. 71 and the entries relating thereto, the following S.No. , heading and entries shall be inserted, namely:-

S. No. Heading, sub -heading or tariff item

Description of goods

(1)

(2)

(3)

8443

"71A .

Fascimile machines" ;

(2) after S.No. 76 and the entries relating thereto, the following S. No. , heading and entries shall be inserted, namely:-

(2)

(3)

(1)

8508

Vacuum Cleaners with self contained electric motor" ;

"76A .

(3) against S.No. 77, for the entry in column (3 ), the following entry shall be substituted, namely:-

"Electro -mechanical domestic appliances with self contained electric motor , other than vacuum cleaners ofheading 8508 " ;

(4) against S.No. 81 , in the entry in column (3 ), the words " ; facsimile machines " shall be omitted;

(5) against S.No. 84, for the entry in column (3 ) , the following entry shall be suhstituted, namely:--

"Unrecorded audio cassettes ; recorded or unrecorded video cassettes; recorded or unrecorded magneticdiscs" ;

(6) against S. Nos . 85, 86, 87 and 88 , the entries in columns (2) and (3 ) shall be omitted;

(7) for S. No. 89 and the entries relating thereto , the following S. No. , heading and entries shall be substituted , namely:-

(2)

(3)

(1)

"89

Cellular or mobile phones

8525 or 8517

8527

89A .

Pagers";

PART II

Inthe Third Schedule to the Central Excise Act , after S. No. 99 and the entries relating thereto , the following entries shall be inserted, namely:-

(2)

(3)

(1)

"100.

Parts, components and assemblies of automobiles

Anyheading

101.

3808 3040

Plant-growth regulator

Toothbrush".

9603 21 00

102.

غ 148

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

THE SIXTH SCHEDULE

[See section 67( a) ]

In the First Schedule to the Central Excise Tariff Act ,---

(1) in Chapter 16, for the entry in column ( 4) occurring against all the tariff items , the entry "Nil " shall be substituted ;

(2) in Chapter 19,-

(i) intariff items 1902 11 00, 1902 19 00 , 1902 20 10, 1902 20 90, 1902 30 10 and 1902 30 90, for the entry in column (4) occurring against each of them, the entry "Nil" shall be substituted;

(ii) in tariff items 1905 31 00 , 1905 32 19, 1905 90 10 and 1905 90 20 , for the entry in column (4) occurring against each of them , the entry " 8 % " shall be substituted;

(3) in Chapter 21 ,-

(i) intariff item 2105 0000 , for the entry in column (4) , the entry "Nil " shall be substituted;

(ii) intariff item 2106 90 20, for the entry in column (4), the entry " 37.5% " shall be substituted;

(4) in Chapter 24,-

(i) for the entry in column (4) occurring against all the tariff items of heading 2401 , the entry " 42 %" shall be substituted;

(ii) in tariff item 2402 20 10 , for the entry in column (4) , the entry "Rs.125 per thousand" shall be substituted;

(iii) in tariff item 2402 20 20 , for the entry in column (4) , the entry " Rs.415 per thousand " shall be substituted;

( iv) in tariff item 2402 20 30, for the entry in column ( 4) , the entry "Rs.620 per thousand" shall be substituted;

(v) in tariff item 2402 20 40, for the entry in column (4), the entry " Rs.1,005 per thousand" shall be substituted;

(vi) in tariff item 2402 20 50 , for the entry in column (4 ), the entry " Rs.1,340 per thousand " shall be substituted;

(vii) in tariff item 2402 20 90 , for the entry in column (4 ) , the entry " Rs. 1,645 per thousand" shall be substituted;

(viii) in tariff item 2403 10 10 , for the entry in column (4) , the entry " 50%" shall be substituted;

(ix) in tariff item 2403 1031 , for the entry in column (4 ), the entry "Rs . 12 per thousand" shall be substituted;

(x) in tariff item 2403 10 39 , for the entry in column (4 ) , the entry " Rs . 30 per thousand" shall be substituted;

(xi) intariff items 2403 91 00, 2403 99 10, 2403 99 20 , 2403 99 30, 2403 99 40, 2403 99 50, 2403 9960 and 2403 99 90, for the entry in column (4) occurring against each of them, the entry " 50 % " shall be substituted;

(5) in Chapter 25 ,-

(i) after Note 5, the following Note shall be inserted, namely:---

'6. In relation to products of headings 2515 and 2516 , the process of cutting or sawing or sizing or polishing or any other process , for converting of stone blocks into slabs or tiles , shall amount to " manufacture" ." ;

(ii) in tariff item 2503 00 10, for the entry in column ( 4) , the entry " 16 % " shall besubstituted;

149

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item

Description of goods

(1)

(2)

(6) in Chapter 28 ,-

(i) inheading 2812 ,-

Unit

Rate ofduty

(4)

(3)

(a) for tariff item 2812 10 10 and the entries relating thereto , the following shall be substituted, namely:-

"2812 10 10

16%";

kg .

Phosgene ( carbonyl chloride , carbonyl dichloride, carbon oxy- chloride , chloroformyl chloride)

(b) for tariff item 2812 10 20 and entries relating thereto , the following shall be substituted, namely:-

"--Phosphorus trichloride and Phosphorus pentachloride:

28121021

Phosphorus trichloride

281210 22

Phosphorous pentachloride

16%

kg.

16%" ;

kg.

"--- Sulphur oxychloride , Sulphur monochloride, Sulphur dichloride and Thionyl chloride:

28121041

Sulphur oxychloride

28121042

Sulphur monochloride

28121043

Sulphur dichloride

28121047

Thionyl chloride

16%

kg.

16%

kg.

16%

kg.

16%";

kg.

(d) after tariff item 2812 10 50 and the entries relating thereto, the following shall be inserted , namely:-

"2812 1060

Arsenous trichloride

16%";

kg.

(ii) inheading 2851 , for tariff item 2851 00 90 and the entries relating thereto , the following shall be substituted , namely:-

"--Other:

28510091

Cyanogen chloride [ (CN) CI ]

28510099

Other

(7) in Chapter 29 ,-

16%

kg.

16%";

kg.

(i) inheading 2903, for tariff item 2903 30 10 and the entries relating thereto , the following shall be substituted , namely:--

"--- Fluorinated derivatives:

290330 11

1 -Propene , 1 , 1,3,3,3 , -

16%

kg.

Pentafluoro-- 2-(trifluoromethyl ) (PFIB)

Other

2903 30 19

16%";

kg.

(ii) in heading 2904 , after tariff item 2904 90 70 and the entries relating thereto, the following shall be inserted , namely:--

"2904 90 80

16%";

kg.

Chloropicrin(Trichloronitro - Methane)

(iii) in heading 2905 , for tariff item 2905 1900 and the entries relating thereto, the following shall be substituted , namely:-- "2905 19

Other:

2905 19 10

2-Butanol , 3 , 3 -dimethyl-

16%

kg.

150

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

2905 1990

Other

[PART II-

Unit

Rate ofduty

(3)

(4)

16%";

kg.

(iv) inheading 2918 , for tariff item 2918 19 00 and the entries relating thereto, the following shall be substituted, namely:---

"2918 19

Other:

2918 19 10

Benzeneacetic acid, alpha - hydroxy - alpha -phenyl-

2918 19 90

Other

(v) in heading 2920 ,-

16%

kg.

16%";

kg.

(a) for tariff item 2920 10 00 and the entries relating thereto , the following shall be substituted, namely:-

"- Phosphorothioic acid, S [2-(diethylamino) ethyl] O,O- diethyl ester; and Thiophosphoric esters (phosphorothioates) and their salts ; their halogenated, sulphonated , nitrated or nitrosated derivatives :

2920 10 10

16%

kg.

Phosphorothioic acid, S [2-( diethylamino ) ethyl ] O, O- diethyl ester

292010 20

Thiophosphoric esters

16%";

kg.

(phosphorothioates) and their salts; their halogenated , sulphonated , nitrated or nitrosated derivatives

(b) for tariff item 2920 90 90 and the entries relating thereto , the following shall be substituted , namely:----

"--Other:

29209041

Trimethyl Phosphite

292090 42

TriethylPhosphite

292090 43

Dimethyl Phosphite

29209044

Diethyl Phosphite

29209045

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

O, O , Dimethyl Methyl Phosphonate

292090 47

16%

kg.

PhosphonicAcid , Methyl- compound with ( aminoimino methyl) urea(1: 1)

29209048

16%

kg.

1-Propanaminium N, N, N-trimethyl -3-[ 1 -oxo- 9 -octadecenyl) amino ] - , (Z)- methyl methylphosphonate 29209051

Phosphonic acid, [methyl -bis (5 -ethyl - 2-methyl - 2- oxido - 1 , 3,2-dioxaphosphorinan- 5-yl) methyl] ester

292090 52

16%

kg.

16%

kg.

Phosphonic acid, [ methyl- (5-ethyl- 2 -methyl 2- oxido- 1,3,2 -dioxaphosphorinan- 5 - yl) methyl ] ester 151

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item      Description of goods                    Unit        Rateofduty
  (1)                     (2)                              (3)           (4)
292090 53         Phosphonic acid , propyl -dimethyl ester kg.         16%
292090 54         Phosphonous acid, methyl -diethyl ester  kg.         16%
292090 55         Phosphonic acid, ethyl-                  kg.         16%
29209056          Phosphonic acid, propyl-                 kg.         16%
29209057          Phosphinic acid, methyl-                 kg.         16%
292090 58         Phosphonochloridic acid, methyl-,
                  methyl ester                             kg.         16%
292090 61         Phosphonothioic dichloride , ethyl-      kg.         16%
292090 62         Phosphonic acid, methyl-                 kg.         16%
292090 63         Phosphonic acid , methyl- , dimethyl ester kg .      16%
292090 64         Phosphonic dichloride , methyl-          kg.         16%
292090 65         Phosphonous dichloride , methyl-         kg.         16%
29209066          Phosphonic acid, ethyl- , diethyl ester  kg.         16%
29209099          Other                                    kg.        16%";
         (vi) inheading 2921 , for tariff item 2921 19 00 and the entries relating thereto, the following
      shall be substituted , namely:-
"2921 19          Other:
                  2- Chloro N, N- Di- isopropyl ethylamine
                  andEthanamine, 2- Chloro -N, N- dimethyl :
2921 19 11        2-Chloro N, N -Di -isopropyl ethylamine  kg.         16%
2921 19 14        Ethanamine, 2-Chloro - N, N-dimethyl     kg.        16%
2921 1990         Other                                    kg.        16%";
         (vii ) in heading 2922,-
           (a) for tariff items 2922 11 00 and 2922 12 00 and the entries relating thereto, the
         following shall be substituted, namely:-
"2922 11          Monoethanolamine and its salts:
                  2-Hydroxy N,N-Diisopropyl
                  Ethylamine, N, N- Diethyl Amino
                  ethyl Chloride Hydrochloride ,
                  Di-ethyl Amino ethanethiol
                  Hydrochloride , Di - Methyl Amino ethyl
                  chlorideHydrochloride , Di- Methyl
                  Amino ethanethiol , Di - Methyl Amino
                   ethanethiol Hydrochloride:
2922 11 11        2-Hydroxy N, N- Diisopropyl Ethylamine   kg.         16%
292211 12         N,N - Diethyl Amino ethyl                kg.        16%
                  Chloride Hydrochloride
2922 11 13        Di-ethylAmino ethanethiol Hydrochloride kg.          16%
292211 14         Di-Methyl Amino ethyl chloride
                  Hydrochloride                            kg.         16%
292211 15         Di-MethylAmino ethanethiol               kg.         16%
292211 16         Di-Methyl Amino ethanethio
                  Hydrochloride                            kg.         16%
292211 90         Other                                    kg.         16%
292212            Diethanolamine and its salts :

152

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

[PART II-

Unit

Rate of duty

(3)

(4)

Ethyldiethanolamine and Methyldiethanolamine :

2922 12 11

Ethyldiethanolamine

292212 12

Methyldiethanolamine

29221290

Other

16%

kg.

16%

kg.

16%" ;

kg.

(b) for tariff item 2922 19 00 and the entries relating thereto , the following shall be substituted, namely:--

"292219

Other:

292219 10

Diethyl amino ethanethiol

292219 20

16%

kg.

16%

kg.

Ethanol, 2- [bis ( 1 - methylethyl ) amino] -

29221930

Ethanethiol, 2- (diethylamino) -

292219 90

Other

16%

kg.

16%";

kg.

(viii) in heading 2930 , for tariff item 2930 90 90 and the entries relating thereto , the following shall be substituted , namely:-

"-Other:

29309091

Ethanol , 2,2' - thiobis-

293090 99

Other

16%

kg.

16%";

kg.

(ix) in heading 2933 , after tariff item 2933 39 20 and the entries relating thereto, the following shall be inserted , namely:-

"2933 39 30

1-Azabicyclo ( 2.2.2. ) octan -3 - ol kg.

16%";

(x) in heading 2939, for tariff item 2939 29 00 and the entries relating thereto , the following shall be substituted, namely: ---

"2939 29

Other:

293929 10

Benzeneacetic acid, alpha

-hydroxy - alpha -phenyl , 1-

azabicyclo [ 2.2.2 . ] oct-3 -yl ester

Other

293929 90

16%

kg.

16%" .

kg.

(8) in Chapter 32, for Note 7, the following Note shall be substituted , namely:-

'7. In relation to products of tariff items 3204 19 81 , 3204 19 82, 3204 19 83 , 3204 19 84 , 3204 19 85, 3204 19 86, 320419 87, 3204 19 88 , 3204 19 89, 3204 19 90 and products of heading 3206, labelling , re- labelling of containers and re - packing 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 " ." ;

(9) inChapter 39, after Note 15 , the following Note shall be inserted, namely:-

"16. In relation to the products of headings 3920 and 3921 , the process of metallization shall amount to " manufacture " ." ;

(10) in Chapter 50 , in tariff items 5004 00 90 , 5005 00 21 , 5005 00 22, 5006 00 31,5006 00 32, 5006 00 33 and 5006 00 39 , for the entry in column (4) occurring against each of them , the entry " 8%" shall be substituted;

(11) in Chapter 51 , for the entry in column (4) occurring against all the tariff items of headings 5105 , 5106 , 5107 , 5108 , 5109, 5110 , 5111 , 51 t2 and 5113 , the entry " 8 % " shall be substituted;

(12) in Chapter 52, for the entry in column (4) occurring against all the tariff items of headings 5204, 5205 , 5206, 5207, 5208 , 5209 , 5210, 5211 and 5212, the entry " 8 % " shall be substituted; (13) in Chapter 53 ,- 153

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

(i) for the entry in column (4) occurring against all the tariff items of headings 5302 and 5304, the entry " 8% " shall be substituted;

(ii) forthe entry in column (4) occurring against all the tariff items of heading 5305 (except tariff item 5305 90 10), the entry " 8% " shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of heading 5306 , the entry " 8 %" shall be substituted;

(iv) intariff items 5308 20 00 , 5308 90 10 and 5308 90 90, for the entry in column (4) occurring against each of them , the entry " 8 % " shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of headings 5309 , 5310 and 5311 , the entry "8 %" shall be substituted;

(14) in Chapter 54,-

(i) for the entry in column (4) occurring against all the tariff items of headings 5401 and 5404, the entry " 8 % " shall be substituted;

(ii) in tariff item 5405 0000, for the entry in column (4), the entry " 8 % " shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of headings 5407 and 5408, the entry "8% " shall be substituted;

(15) in Chapter 55, for the entry in eolumn (4) oecurring against all the tariff items ofheadings 5508, 5509 , 5510 , 5511 , 5512, 5513 , 5514 , 5515 and 5516 , the entry " 8% " shall be substituted;

(16) in Chapter 56 , for the entry in column (4) occurring against all the tariff items (exeept tariff items 5601 10 00, 5601 22 00, 5607 10 10, 5607 10 90, 5608 11 10 and 5608 11 90) , the entry " 8%" shall be substituted;

(17) in Chapter 57 , for the entry in column ( 4) occurring against all the tariff items, the entry "8%" shall be substituted;

(18) in Chapter 58, for the entry in column (4) occurring against all the tariff items ( except tariff items 5804 30 00, 5805 00 10, 5805 00 20 , 5805 00 90 , 5807 10 10, 5807 10 20, 5807 10 90, 5807 90 10 and 5807 90 90), the entry " 8 %" shall be substituted;

(19) in Chapter 59, for the entry in column (4) oecurring against all the tariff items ( except tariff items 5902 10 10 and 5902 10 90) , the entry "8% " shall be substituted;

(20) in Chapter 60 , for the entry in column (4) occurring against all the tariff items , the entry " 8%" shall be substituted;

(21) in Chapter 61 , for the entry in eolumn (4) occurring against all the tariff items , the entry "8%" shall be substituted;

(22) in Chapter 62, for the entry in eolumn (4) oecurring against all the tariff items , the entry " 8%" shall be substituted;

(23) in Chapter 63 , for the entry in column (4) occurring against all the tariff items ( exeept tariff items 6309 00 00, 6310 10 10, 6310 10 20 , 6310 10 30 , 6310 10 90, 6310 90 10 , 6310 90 20, 6310 90 30 , 6310 90 40 and 6310 90 90) , the entry " 8 % " shall be substituted) ;

(24) in Chapter 72 , after Note 3 , the following Note shall be inserted , namely:-

'4. Inrelation to the produets of this Chapter , the process of drawing or redrawing a bar , rod, wire rod , round bar or any other similar article , into bright bar , shall amount to "manufacture" ." ;

(25) inChapter 73 , in Note 5 , for the figures and word " 7304 and 7305 " , the figures and word "7304 , 7305 and 7306 " shall be substituted ;

(26) in Chapter 85 , in tariff items 8524 31 11 , 8524 31 19, 8524 40 11 , 8524 40 19, 8524 91 11 , 8524 91 12,8524 91 13 and 8524 91 19 , for the entry in column (4) occurring against each of them, the entry " 8 % " shall be substituted;

(27) in Chapter 87 ,- 154

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

(i) in tariff items 8702 10 11,8702 10 12 , 8702 10 19, 8702 90 11 , 8702 90 12, 8702 90 13 and 8702 90 19, for the entry in column (4) occurring against each of them , the entry " 24 % " shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of heading 8703 , the entry " 24% " shall be substituted;

(iii) in tariff items 8704 10 90 , 8704 31 10, 8704 31 90, 8704 32 11 , 8704 32 19 , 8704 32 90,8704 90 11,8704 90 12, 8704 90 19 and 8704 90 90 , for the entry in column (4) occurring against each of them , the entry " 24% " shall be substituted;

(iv) intariff items 8706 00 21 and 8706 00 39 , for the entry in column (4 ) occurring against each of them , the entry " 24 % " shall be substituted ;

(v) in tariff items 8706 00 43 and 8706 00 49 , for the entry in column (4) occurring against cach of them , the entry " 24 % + Rs . 10,000 per chassis " shall be substituted;

155

THE GAZETTE OF INDIA EXTRAORDINARY

SEC.2]

THE SEVENTH SCHEDULE

[See section 67( b) ]

Tariff Item

Description ofgoods

(2)

(1)

Unit

Rate ofduty

(3)

(4)

In the First Schedule to the Central Excise Tariff Act,-

(1) in Chapter 1, in heading 0105 , for tariff items 0105 92 00 and 0105-93 00 and the entries relating thereto, the following tariff item and entries shall be substituted , namely:-

"0105 94 00

Fowls of the species Gallus domesticus

(2) in Chapter 2,-

u";

(i) inheading0208, tariff item 0208 20 00 and the entries relating thereto shall be omitted;

(ii) in heading 0210 , in the entry in column (2) appearing after tariff item 0210 2000 , for the words "meat and meat offal ", the words "meat or meat offal " shall be substituted;

(3) in Chapter 3 ,-

(i) in heading 0301 , after tariff item 0301 93 00 and the entries relating thereto , the following tariff items and entries shall be inserted, namely:-

"0301 94 00

Bluefin tunas ( Thunnus thynnus)

0301 95 00

Southern bluefin tunas

(Thunnus maccoyii)

Nil

kg.

Nil";

kg.

(ii) in heading 0302, after tariff item 0302 66 00 and the entries relating thereto, the followingtariff items and entries shall be inserted , namely:

"0302 67 00

Swordfish (Xiphias gladius)

030268 00

Toothfish (Dissostichus spp.)

Nil

kg.

Nil";

kg.

(iii) in heading 0303 , for tariff items 0303 50 00 and 0303 60 00 and the entries relating thereto, the following tariff items and entries shall be substituted , namely :

"-Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogac , Gadus macrocephalus) excluding livers and roes :

0303 51 00

Herrings (Clupea harengus ,

Clupea pallasii)

0303 52 00

Nil

kg.

Nil

kg.

Cod(Gadus morhua , Gadus ogac, Gadus macrocephalus)

Swordfish (Xiphias gladius) and toothfish

(Dissostichus spp.), excluding livers and roes:

0303 61 00

Swordfish (Xiphias gladius)

0303 62 00

Toothfish (Dissostichus spp.)

Nil

kg.

Nil";

kg.

(iv) in heading 0304, for tariff item 0304 10 00, sub- heading 0304 20, tariff items 0304 20 10 to 0304 90 00 and the entries relating thereto , the following sub - heading, tariff items and entries shall be substituted , namely:-

" - Fresh or chilled:

0304 11 00

Swordfish (Xiphias gladius)

0304 12 00

Toothfish (Dissostichus spp.)

Other

0304 19 00

Frozenfillets:

0304 21 00

Swordfish (Xiphias gladius)

0304 22 00

Toothfish (Dissostichus spp. )

0304 29

Other:

0304 29 10

Hilsa

Shark

0304 29 20

Seer

0304 29 30

Tuna

0304 29 40

0304 29 50

Cuttlefish

0304 29 90

Other

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

156

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

Other:

0304 91 00

Swordfish ( Xiphias gladius) 0304 92 00

Toothfish (Dissostichus spp .) 0304 99 00

Other

(4) in Chapter 4 ,-

[PART II-

Unit

Rate ofduty

(3)

(4)

Nil

kg.

Nil

kg.

Nil":

kg.

(i) in Sub -heading Note 1 , for the letters " i.e. ", the words " that is " shall be substituted;

(ii) in tariff item 0406 40 00, for the entry in column (2) , the following entry shall be substituted, namely:-

" - Blue- veined cheese and other cheese containing veins produced by Penicillium roqueforti" ;

(5) in Chapter 5 ,-

(i) tariff item 0503 00 00 and the entries relating thereto shall be omitted;

(ii) heading 0509 , sub - heading 0509 00, tariff items 0509 00 10 and 0509 00 90 and the entries relating thereto shall be omitted;

(6) in Chapter 6, in heading 0603 , for tariff item 0603 10 00 and the entries relating thereto , the following tariff items and entries shall be substituted, namely:

"- Fresh:

0603 11 00

Roses

0603 12 00

Carnations

0603 13 00

Orchids

0603 14 00

Chrysanthemums 0603 19 00

Other

(7) in Chapter 7 ,—

kg.

kg.";

(i) in heading0709 , tariff items 0709 10 00 and 0709 52 00 and the entries relating thereto shall be omitted;

(ii) in heading 0711 , tariff item 0711 3000 and the entries relating thereto shall be omitted;

(8) in Chapter 8 ,-

(i) in Note 3, in clauses (a ) and (b ) , for the letters " e.g. " wherever they occur , the words " for example" shall be substituted;

( ii) in heading 0802 , after tariff item 0802 50 00 and the entries relating thereto , the followingtariff item and entries shall be inserted , namely:-

"0802 60 00

Macadamia nuts

kg.

Nil";

(iii) in heading 0805, in tariff item 0805 40 00 , for the entry in column (2) , the entry "-Grapefruit , including pomelos" shall be substituted;

(iv) in heading 0810, tariff item 0810 30 00 and the entries relating thereto shall be omitted;

(9) in Chapter 9,---

(i) in heading0906, for sub-heading 0906 10 , tariff items 0906 10 10 to 0906 1090 and the entries relating thereto , the following sub- headings , tariff items and entries shall be substituted , namely:-

" - Neither crushed nor ground :

0906 11

Cinnamon (Cinnamomum zeylanicum Blume) :

0906 11 10

Cinnamon bark

0906 11 20

Cinnamon tree flowers

Other

0906 11 90

0906 19

Other:

0906 19 10

Cassia

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

SEC. 2]

157

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Unit

Description of goods

Rateofduty

(1)

(2)

(4)

(3)

0906 19 90

Other

Nil";

kg.

(ii) in heading 0910 , sub- heading 0910 40 , tariff items 0910 40 10 to 0910 50 00 and the entries relating thereto shall be omitted;

(10) in Chapter 10 , in Note 1 , for the brackets and letters " (a) " and " (b) " wherever they occur, the brackets and letters " (A)" and " ( B ) " shall respectively be substituted;

(11) in Chapter 11 , in heading 1102 , tariff item 1102 3000 and the entries relating thereto shall be omitted;

(12) in Chapter 12,-

(i) inheading 1207 ,-

(a) sub -heading 1207 10 , tariff items 1207 10 10 and 1207 10 90 and the entries relating thereto shall be omitted;

(b) sub -heading 1207 30 , tariff items 1207 30 10 and 1207 30 90 and the entries relating thereto shall be omitted;

(ii) in heading 1209, tariff item 1209 26 00 and the entries relating thereto shall be omitted;

(iii) in heading 1211 , tariff item 1211 10.00 and the entries relating thereto shall be omitted;

(iv) in heading 1212 ,-

(a) sub -heading 1212 10 , tariff items 1212 10 10 and 1212 10 90 and the entries relating thereto shall be omitted;

(b) sub-heading 1212 30 , tariffitems 121230 10 and 1212 30 90 and the entries relating thereto shall be omitted;

(13) in Chapter 13 ,-

(i) inheading 1301 ,-

(a) sub -heading 1301 10 , tariff items 1301 10 10 to 1301 10 90 and the entries relating thereto shall be omitted ;

(b) after tariff item 1301 90 49 and the entries relating thereto , the following tariff item and entries shall be inserted , namely:-

"--- Other :

1301 90 99

Other

16%" ;

kg.

(ii) in heading 1302, tariff item 1302 14 00 and the entries relating thereto shall be omitted ;

(14) in Chapter 14 ,-

(1) for Notes 3 and 4, the following Note shall be substituted , namely:-

"3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making ( heading 9603 ). ";

(ii) tariff item 1402 00 00 and the entries relating thereto shall be omitted;

(iii) heading 1403, sub -heading 1403 00 , tariff items 1403 00 10 and 1403 00 90 and the entries relating thereto shall be omitted;

(iv) in heading 1404 , sub -heading 1404 10 , tariff items 1404 10 11 to 1404 10 90 and the

entries relating thereto shall be omitted;

(15) in Chapter 15, in heading 1515, tariff item 1515 4000 and the entries relating thereto shall be omitted;

(16) in Chapter 19, in Note 3, for the word " coated " , the words " completely coated " shall be substituted;

158

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2) (1)

(17) in Chapter 20,-

(i) in Notel , --

[PART II-

Unit

Rate ofduty

(4)

(3)

(a) inclause (b) , the word " or" occurring at the end shall be omitted;

(b) for clause (c), the following clauses shall be substituted, namely: --

"(c) bakers' wares and other products of heading 1905; or

(d) homogenized composite food preparations of heading 2104." ;

(ii) in heading 2005 , for tariff item 2005 90 00 and the entries relating thereto , the following tariff items and entries shall be substituted, namely:-

"- Other vegetables and mixtures af vegetables :

2005 91 00

Bamboo shoots

Other

2005 99 00

16%

kg.

16%";

kg:

(iii) in heading 2009, after tariff item 2009 19 00, for the entry in column (2), the following entry shall be substituted , namely: --

"- Grapefruit (including pomelo) juice: " ;

(18) in Chapter 22, in Note 1 , in clause ( c) , for the word and figures " heading 2851 " , the word and figures " heading 2853 " shall be substituted ;

(19) in Chapter 23 ,--

(i) in heading 2302, sub -heading 2302 20 , tariff items 2302 20 10 to 2302 20 90 and the entries relating thereto shall be omitted;

(ii ) in heading 2306, tariff item 2306 7000 and the entries relating thereto shall be omitted ;

(20) in Chapter 25 ,--

(i) inheading 2506, for tariff item 2506 10 20 , sub -heading 2506 21 , tariff items 2506 21 10 to 2506 29 00 and the entries relating thereto , the following sub - heading, tariff items and entries shall be substituted , namely:-

"2506 10 20

Inpowder 2506 20

Quartzite:

2506 20 10

In lumps

2506 20 20

Inpowder 2506 20 90

Other

Nil

kg.

Nil

kg.

Nil

kg.

Nil";

kg.

(ii) in heading 2508 , sub-heading 2508 20 , tariff items 2508 20 10 and 2508 20 90 and the entries relating thereto shall be omitted;

(iii) for heading 2513 , tariff items 2513 11 00 and 2513 19 00 and the entries relating thereto, the following heading , tariff item and entries shall be substituted, namely:--

"2513

PUMICE STONE ; EMERY; NATURAL CORUNDUM ,

NATURAL GARNET AND OTHER NATURAL

ABRASIVES , WHETHER OR NOT HEAT- TREATED

2513 10 00

Pumice stone

Nil";

kg.

(iv) in heading 2516 , for tariff items 2516 12 00 to 2516 22 00 and the entries relating thereto, the following tariff items and entries shall be substituted , namely: --

"2516 12 00

Nil

kg.

Merely cut, by sawing or otherwise,

into blocks or slabs of a rectangular

(including square ) shape 2516 20 00

Sandstone

Nil";

kg.

(v) in heading 2524, for sub -heading 2524 00, tariff items 2524 00 11 to 2524 00 99 and the entries relating thereto , the following sub - heading , tariff items and entries shall be substituted, namely:--

"2524 10 00

Crocidolite

Nil

kg.

159

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item

Description of goods

(1)

(2)

2524 90

Other:

Inrockform:

2524-90 11

Chrysotile

2524 90 12

Amphibole 252490 13

--- Crysolite

2524 90 14

Amosite

2524 90 19

Other

Unit

Rate of duty

(4)

(3)

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Fibreraw, beaten or washed or graded to length :

2524 90 21

Chrysotile

2524 90 22

Amphibole 2524 90 23

Crysolite

2524 90 24

--- Amosite

Other

2524 90 29

Flakes or powder :

2524 90 31

Chrysotile

252490 32

Amphibole 2524 90 33

Crysolite

2524 90 34

--- Amosite

2524 90 39

Other

Other :

Waste

2524 90 91

2524 90 99 ---- Other

(vi) in heading 2529 , ---

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil

kg.

Nil";

(a) inthe entry in column (2), for the word " FELSPAR " , the word "FELDSPAR " shall be substituted;

(b) in sub -heading 2529 10, in the entry in column (2), for the word " Felspar " , the word "-Feldspar" shall be substituted;

(21) in Chapter 26 ,

(i) in Note 3 , for the word " ash " wherever it occurs , the words " slag , ash " shall be substituted;

(ii) in sub -heading Note 2, for the word " Ash " , the words " Slag , ash" shall be substituted;

(iii) in heading 2620, in the entry in column (2), for the word " ASH ", the words " SLAG, ASH " shall be substituted;

(22) in Chapter 27 ,-

(i) for Sub-heading Note 3 , the following Sub - heading Note shall be substituted, namely:---

"3. For the purposes of tariff items 2707 10 00 , 2707 20 00 , 2707 30 00 and 2707 4000,the terms " benzol (benzene ) ", "toluol (toluene) ", "xylol (xylenes ) " and " naphthalene" apply to products which contain more than 50 % by weight of benzene , toluene , xylenes or naphthalene, respectively." ;

(ii) inheading 2707 , tariff item 2707 60 00 and the entries relating thereto shall be omitted;

(23) in Section VI , in Note 1,-

(i) in paragraph (a) , for the brackets and letter " (a)", the brackets and letter " (A) " shall be substituted;

(ii) for paragraph (b) , the following paragraph shall be substituted, namely:-

"(B) Subject to paragraph (A) above , goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section.;

(24) in Chapter 28 ,

(i) in Note 2,- 160

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Tariff Item

Unit

Description of goods

Rateofduty

(3)

(4)

(2)

(1)

(a) for the words, brackets and figures " inorganic bases (heading 2838 ), organic products included in headings 2843 to 2846 ", the words, brackets and figures " inorganic bases (heading 2842) , organic produets included in headings 2843 to 2846 and 2852 " shall be substituted;

(b) in clause ( e) , for the word and figures " heading 2851 " , the word and figures " heading 2853" shall be substituted ;

(ii) in heading 2811 , tariff item 2811 23 00 and the entries relating thereto shall be omitted;

(iii) in heading 2824, tariff item 2824 20 00 and the entries relating thereto shall be omitted;

(iv) in heading 2826 ,-

(a) sub-heading 2826 11 , tariff items 2826 11 10 and 2826 11 20 and the entries relating thereto shall be omitted;

(b) sub -heading 2826 20, tariff items 2826 20 10 and 2826 20 20 and the entries relating thereto shall be omitted;

(v) in heading 2827 , tariff items 2827 33 00, 2827 34 00 and 2827 36 00 and the entries relating thereto shall be omitted;

(vi) in heading 2830, tariff items 2830 20 00 and 2830 30 00 and the entries relating thereto shall be omitted;

(vii) in heading 2833 ,-

(a) tariff item 2833 23 00 and the entries relating thereto shall be omitted;

(b) sub -heading 2833 26 , tariff items 2833 26 10 and 2833 26 90 and the entries relating thereto shall be omitted;

(viii) in heading 2835 , tariff items 2835 23 00 and the entries relating thereto shall be omitted;

(ix) in heading 2836 , tariff items 2836 10 00 and 2836 70 00 and the entries relating thereto shall be omitted;

(x) heading 2838 , sub - heading 2838 00 , tariff items 2838 00 10 to 2838.00 30 and the entries relating thereto shall be omitted;

(xi) in heading 2839 , tariff item 2839 20 00 and the entries relating thereto shall be omitted;

(xii ) in heading 2841 , sub-heading 2841 10, tariff items 2841 10 10, 2841 10 90, sub- heading 2841 20, tariff items 2841 20 10 and 2841 20 20 and the entries relating thereto shall be omitted;

(xiii ) for heading 2851 , sub - heading 2851.00 , tariff items 2851 00 10 to 2851 00 90 and the entries relating thereto , the following heading , sub- heading and tariff items and the entries shall be substituted , namely:--

16%

"2852 00 00 COMPOUNDS , INORGANIC OR

kg.

ORGANIC , OF MERCURY,

EXCLUDING AMALGAMS

2853

OTHER INORGANIC COMPOUNDS ( INCLUDING

DISTILLED OR CONDUCTIVITY WATER AND

WATER OF SIMILAR PURITY) ; LIQUID AIR (WHETHER

OR NOT RARE GASES HAVE BEEN REMOVED);

COMPRESSED AIR; AMALGAMS , OTHER THAN

AMALGAMS OF PRECIOUS METALS

2853 00

Other inorganic compounds ( including distilled or conductivity water andwater of similar purity); liquid air (whether or not rare gases have been removed) ; compressed air; amalgams , other than amalgams of precious metals :

161

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2] .

Tariff Item

Description of goods

(1)

(2)

2853 00 10

Unit

Rate of duty

(4)

(3)

16%

kg.

Distilled or conductivity water and water of similar purity

2853 00 20

16%

kg.

--- Liquid air , whether or not any fraction of rare gases has been removed 2853 00 30

Compressed air

2853 00 40

Nil

kg.

16%

kg.

Amalgams, other than of precious metals

Other:

2853 00 91

Cyanogen Chloride [(CN) CI ]

2853 00 99

Other

(25) in Chapter 29,-

(i) in Note 5,-

16%

16%";

kg.

(a) for brackets and letters " (a) ", " (b ) " , " ( c) " , " (d) " and " ( e ) " , the brackets and letters "(A) " , " (B) " , " ( C) " , " (D) " and " (E) " shall respectively be substituted ;

(b) in paragraph ( C) as so re - numbered ,

(A) for the brackets and letters " (A ) " and " (B) " , the brackets and figures " (1 ) " and "(2) " shall respectively be substituted;

(B) after sub-paragraph (2 ) so re- numbered , the following sub - paragraph shall be inserted, namely:

"(3) co-ordination compounds , other than products classifiable in Sub- Chapter XI or heading 2941 , are to be classified in the heading which occurs last in numerical order in Chapter 29 , among those appropriate to the fragments formed by " cleaving " ofallmetal bonds , other than metal - carbon bonds . " ;

(ii) in Note 6 , the word ", mercury " shall be omitted;

(iii) for Sub -heading Note, the following Sub-heading Notes shall be substituted , namely :-

"SUB -HEADING NOTES

1. Within any one heading of this Chapter , derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub - heading as that compound (or group of compounds) provided that they are not more specially covered by any other sub -heading and that there is no residual sub - heading named " other " in the series of sub- headings concerned.

2. Note 3 to this Chapter shall not be applicable to the sub - headings of this Chapter."; (iv) in heading 2903 ,-

(a) in tariff item 2903 15 00, for the entry in column (2) , the following entry shall be substituted, namely:-

Ethylenedichloride (ISO) ( 1,2-dichloroethane)" ;

(b) for sub-heading 2903 30 , tariff items 2903 30 11 to 2903 30 30 and the entries relating thereto, the following sub -heading , tariff items and entries shall be substituted, namely:---

"- Fluorinated, brominated or iodinated

derivatives of acyclic hydrocarbons :

2903 31 00

Ethylene dibromide ( ISO)

(1,2-dibromoethane) 2903 39

Other:

290339 11

Fluorinated derivatives: 1-Propene , 1 , 1 , 3,3,3

16%

kg.

16%

kg.

pentafluoro - 2- ( trifluoromethyl ) (PFIB)

Other

2903 39 19

2903 39 20

Brominated derivatives

16%

kg.

16%

kg.

162

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

2903 39 30

Iodinated derivatives

2903 39 90

Other

[PART II---

Unit

Rate ofduty

(3)

(4)

16%

kg.

16%" ;

kg.

(c) for tariff item 2903 51 00 and the entries relating thereto , the following tariff items and entries shall be substituted , namely:-

"2903 51 00

16%

kg.

1,2,3,4,5,6- Hexachlorocyclohexane (HCH ( ISO)), including lindane ( ISO, INN)

2903 52 00

Aldrin ( ISO) , chlordane ( ISO) and heptachlor ( ISO)

16%" ;

kg.

(d) for sub -heading 2903 62, tariff items 2903 62 10 to 2903 62 29 and the entries relating thereto , the tollowing sub - heading , tariff items and entries shall be substituted , namely:-

"290362

Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1 - trichloro-2, 2 -bis (p- chlorophenyl) ethane) :

2903 62 10

Hexachlorobenzene ( ISO)

DDT( ISO) (clofenotane (INN) , 1,1,1 - trichloro-2, 2-bis

(p- chlorophenyl) ethane) :

2903 62 21

DDT - Technical 75 Wdp 2903 62 29

Other

16%

kg.

16%

kg.

16%";

kg.

(v) inheading 2905 , tariff item 2905 15 00 and the entries relating thereto shall be omitted;

(vi) in heading 2906, tariff item 2906 14 00 and the entries relating thereto shall be omitted;

( vii) in heading 2907 , tariff item 2907 14 00 and the entries relating thereto shall be omitted;

(viii) inheading 2908 , for tariff item 2908 1000, sub - heading 2908 20, tariff items 2908 20 10 to 2908 20 29, sub -heading 2908 90, tariff items 2908 90 10 to 2908 90 90 and the entries relating thereto, the following sub - heading, tariff items and entries shall be substituted, namely:-

"- Derivatives containing only halogen

substituents and their salts:

2908 11 00

Pentachlorophenol ( ISO) 2908 19 00

Other

Other:

2908 91 00

Dinoseb ( ISO) and its salts 2908 99

Other:

2908 99 10

Para nitrophenol

2908 99 20

Musk xylol

2908 99 90

Other

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%";

(ix) inheading 2909 , tariff item 2909 42 00 and the entries relating thereto shall be omitted;

(x) in heading 2910 , after tariff item 2910 30 00 and the entries relating thereto , the following tariff item and entries shall be inserted , namely:-

"2910 40 00 Dieldrin ( ISO , INN )

16%";

kg.

(xi) in heading 2912, tariff item 2912 13 00 and the entries relating thereto shall be omitted;

(xii) in heading 2915 ,-

(a) tariff items 2915 22 00 and 2915 23 00 and the entries relating thereto shall be omitted;

(b) for tariff item 2915 34 00 and 2915 35 00 and the entries relating thereto, the following tariff item and entries shall be substituted , namely:-

"2915 36 00 Dinoseb ( ISO) acetate

16%";

kg.

(xiii) in heading 2916, after tariff item 2916 35 00 and the entries relating thereto , the following tariff item and entries shall be inserted, namely:-

163

SEC. 2 ]

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Unit

Description of goods

Rate ofduty

(4)

(1)

(2)

(3)

"2916 36 00

16%";

kg.

Binapacryl ( ISO)

(xiv) in heading 2917 , tariff item 2917 31 00 and the entries relating thereto shall be omitted;

(xv) in heading 2918 ,-

(a) after tariff item 2918 16 90 and the entries relating thereto , the following tariff item and entries shall be inserted, namely:-

"2918 18 00

16%";

kg.

Chlorobenzilate (ISO)

(b) for tariff item 2918 90 00 and the entries relating thereto , the following tariff items and entries shall be substituted , namely:~~~

"- Other:

291891 00

16%

2,4,5 - T (ISO) (2,4,5-

kg.

trichlorophenoxyacetic acid) , its salts and esters

2918 99 00

Other

kg.

16%";

(xvi) for heading 2919, sub - heading 291900 , tariff items 2919 00 10 to 29 19 00 90 and the entries relating thereto , the following heading, sub - heading , tariff items and entries shall be substituted , namely:--

"2919

PHOSPHORIC ESTERS AND THEIR SALTS , INCLUDING LECTO PHOSPHATE ; THEIR HALOGENATED , SULPHONATED , NITRATED OR NITROSATED DERIVATIVES

2919 10 00

16%

kg.

Tris(2,3 -dibromopropyl) phosphate

291990

Other:

2919 90 10

16%

Glycerophosphoric acid

kg.

2919 90 20

16%

kg.

Calcium glycerophosphate

291990 30

16%

kg.

Iron glycerophosphate

2919 90 40

16%

kg.

Sodium glycerophosphate

2919 90 50

16%

kg.

Trieresyl phosphate

2919 90 90

Other

16%" ;

kg.

(xvii) for heading 2920 , tariff items 2920 10 10 and 2920 10 20 and the entries relating thereto, the following heading , sub - heading , tariff items and the entries shall be substituted, namely:-

"2920

ESTERS OF OTHER INORGANIC ACIDS OF NON - METALS ( EXCLUDING ESTERS OF HYDROGEN ALLIEDS) AND THEIR SALTS; THEIR HELOGENATED , SULPHONATED , NITRATED OR NITROSATED DERIVATIVES Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated,

nitrated or nitrosated derivatives :

2920 11 00

16%

Parathion (ISO) and

kg.

parathion-methyl (ISO) ( methylparathion)

Other:

2920 19

2920 19 10

16%

kg.

Phosphorothioic acid ,

S[ 2- ( diethylamino) ethyl ]

O,O-diethyl ester

2920 19 20

16%

kg.

Thiophosphoric ester

(phosphorothioates ) and their salts , their halogenated, sulphonated , nitrated or nitorsated derivatives

2920 19 90

Other

16%";

کرد

kg.

(xviii) in heading 2921 , tariff item 2921 12 00 and the entries relating thereto shall be omitted;

THE GAZETTE OF INDIA EXTRAORDINARY

164

Tariff Item

Description of goods

(2)

(1)

[PART II-

Unit

Rate ofduty

(3)

(4)

(xix) in heading 2922, sub -heading 2922 22, tariff items 2922 22 10 to 2922 22 90 and the entries relating thereto shall be omitted;

(xx) in heading 2924, after tariff item 2924 11 00 and the entries relating thereto, the following tariff item and entries shall be inserted , namely:-

" 2924 12 00

Fluoroacetamide ( ISO) , monocrotophos (ISO) and

phosphamidon ( ISO)

16%";

kg.

(xxi) in heading 2925, for sub -heading 2925 20, tariff items 2925 20 10 and 2925 20 90 and the entries relating thereto , the following sub -heading , tariff items and the entries shall be substituted, namely:-

"- Imines and their derivatives; salts thereof:

2925 21 00

Chlordimeform ( ISO) 292529

Other:

2925 29 10

Guanidine nitrate

2925 29 90

Other

(xxii) inheading 2930 ,-

16%

kg.

16%

kg.

16%";

kg.

(a) tariff item 2930 10 00 and the entries relating thereto shall be omitted;

(6) after tariff item 2930 40 00 and the entries relating thereto , the following tariff item and entries shall be inserted , namely:-- "2930 50 00

Captafol (ISO) and methamidophos ( ISO)

16%";

kg.

(xxiii) in heading 2936 , tariff item 2936 10 00 and the entries relating thereto shall be omitted;

"2939 19 00

Other

(xxiv) in heading 2939 , for tariff item 2939 1900 , sub-heading 2939 21 , tariff items 2939 21 10 to 2939 29 00 and the entries relating thereto, the following sub - heading, tariff items and entries shall be substituted , namely:- kg. 16%

2939 20

Alkaloidof cinchona and their derivatives; salts thereof:

2939 20 10

Quinine alkaloids

2939 20 20

Quinine hydrochloride 2939 20 30

Quinine sulphate 2939 20 40

Chloroquine phosphate 2939 2050

Benzeneacetic acid ,

alpha - hydroxy- alpha -phenyl , 1-azabicyclo [ 2.2.2 . ] oct - 3 -yl ester 2939 20 90

Other

(26) in Chapter 30,-

(i) in Note 4,-

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%" ;

kg.

(a) inclause(a) , for the words " suture materials " , the words " suture materials (including sterile absorbable surgical or dental yams)" shall be substituted;

(b) in clause (c), after the word " haemostatics " , the following words shall be inserted , namely:---

"sterile surgical or dental adhesion barriers , whether or not absorbable;" ;

"(k) appliances identifiable for ostomy use , that is , colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates. ";

(ii ) in heading 3001 , sub - heading 3001 10 , tariff items 3001 10 10 to 3001 10 99 and the entries relating thereto shall be omitted;

165

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

Unit

Tariff Item

Rateofduty

Description of goods

(1)

(2)

(3)

(4)

(iii) in heading 3004, in tariff item 3004 32 00, in column (2), for the word "and " , the word " or" shall be substituted;

(iv) in heading 3006,-

(a) for sub -heading 3006 10 , tariff items 3006 10 10 and 3006 10 20 and the entries relating thereto , the following sub - heading , tariff items and entries shall be substituted , namely:---

"3006 10

Sterile surgical catgut , similar sterile suture materials (including sterile absorbable surgical or dentalyarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers , whether or not absorbable :

3006 1010

16%

kg.

Sterile, surgical catgut and similar sterile suture materials (including sterile absorbable surgical or dental yarns ) and sterile tissue adhesives for wound closure

3006 10 20

16%";

kg.

Sterile laminaria and sterile laminaria tents, sterile absorbable surgical or dental haemostatics , sterile surgical or dental adhesion barriers , whether or not absorbable

(b) for tariff item 3006 80 00 and the entries relating thereto , the following tariff items and entries shall be substituted , namely:-

" - Other:

3006 91 00

16%

kg.

Appliances identifiable for ostomy use

3006 92 00

kg." ;

Wastepharmaceuticals

(27) in Chapter 31 ,-

(i) in Notel , in clause ( b ), for the brackets and letter " (A ) " wherever they occur , the brackets and letter " ( a) " shall be substituted;

(ii) in Note 2 , for the brackets and letters " (A) " , (B) " , " (C) " and " (D) " wherever they occur, the brackets and letters " ( a ) " , " ( b ) " , " (c) " and " (d) " shall respectively be substituted;

(iii) in Note 3, for the brackets and letters " (A) " , " (B)" and " (C) " wherever they occur , the brackets and letters " (a) " , " (b) " and " ( c) " , shall respectively be substituted;

( iv) in Note 4, for the brackets and letters " (A) " and " (B) " wherever they occur , the brackets and letters " (a) " and " ( b ) " shall respectively be substituted;

(v) in heading 3102, tariff item 3102 70 00 and the entries relating thereto shall be omitted;

(vi) in heading 3103 , tariff item 3103 20 00 and the entries relating thereto shall be omitted;

(vii) in heading 3104 , tariff item 3104 10 00 and the entries relating thereto shall be omitted;

(28) in Chapter 32 , in heading 3206, tariff items 3206 30 00 and 3206 43 00 and the entries relating thereto shall be omitted;

(29) in Chapter 33 ,-

(i) inheading 3301 ,-

(a) tariff items 3301 11 00 , 3301 14 00 and 3301 21 00 and the entries relating thereto shall be omitted;

(b) sub -heading 3301 22 , tariff items 3301 22 10 and 3301 22 90 and the entries relating thereto shall be omitted;

166

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Tariff Item

Unit

Description ofgoods

Rateofduty

(1)

(2)

(3)

(4)

(30) in Chapter 34,-

(i) inNote 5,-

(a) for the brackets and letters " (A) " ," (B) " and " ( C)" wherever they occur , the brackets and letters " ( a) " , " (b) " and " ( c) " shall respectively be substituted;

(b) for the brackets and letters " ( a) ", " (b) " , " (c) " and " (d) " wherever they occur, the brackets and figures " ( i ) " , " ( ii) " , " (iii ) " and " ( iv) " shall respectively be substituted;

(ii) inheading 3404, tariff item 3404 10 00 and the entries relating thereto shall be omitted;

(31) in Chapter 37 ,-

(i) inheading 3702, tariff item 3702 20 00 and the entries relating thereto shall be omitted;

(ii) inheading 3705, tariff item 3705 20 00 and the entries relating thereto shall be omitted;

(32) in Chapter 38 ,-

(i) inNote 1, in clause ( c), for the word " ash " , the words " slag , ash" shall be substituted;

(ii) for Sub -heading Note , the following Sub -heading Notes shall be substituted, namely:-

"SUB- HEADING NOTES

1. Sub -heading 3808 50 covers only goods of heading 3808 , containing one or more of the following substances: aldrin ( ISO) ; binapacryl ( ISO) ; camphechlor (ISO ) (toxaphene); captafol ( ISO) ; chlordane (ISO ) ; chlordimeform ( ISO ); chlorobenzilate (ISO ); DDT (ISO ) (clofenotane ( INN) , 1,1,1 - trichloro - 2,2- bis (p-chlorphenyl ) ethane ) ; dieldrin (ISO , INN), dinoseb ( ISO) , its salts or its esters ; ethylene dibromide (ISO) ( 1,2 -dibromoethane) ; ethylene dichloride ( ISO) ( 1,2 -dichloroethane ) ; fluoroacetamide ( ISO ); heptachlor ( ISO) ; hexachlorobenzene (ISO) ; 1,2,3,4,5,6 - hexachlorocyclohexane (HCH ( ISO) ) , including lindane ( ISO , INN ) ; mercury compounds ; methamidophos (ISO ); monocrotophos ( ISO); oxirane (ethylene oxide) ; parathion (ISO) ; parathion-methyl ( ISO) (methyl-parathion) ; pentachlorophenol ( ISO) ; phosphamidon (ISO) ; 2,4,5 -T ( ISO ) (2,4,5 - trichlorophenoxyacetic acid) , its salts or its esters .

2. For the purposes of tariff items 3825 41 00 and 3825 49 00 , " 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 ." ;

(iil) in heading 3805 , tariff item 3805 20 00 and the entries relating thereto shall be omitted;

(iv) in heading 3808 , for sub - heading 3808 10 , tariff items 3808 10 11 to 3808 10 99, sub- heading 3808 20, tariff items 3808 20 10 to 3808 20 90, sub-heading 3808 30, tariff items 3808 30 10 to 3808 40 00 , sub -heading 3808 90, tariff items 3808 90 10 and 3808 90 90 and the entries relating thereto, the following sub -headings , tariff items and entries shall be substituted , namely:-

"3808 50

Goods specified in Sub-heading Note 1

to this Chapter, namely:-

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item

Description of goods

(2)

(1)

Unit

Rate of duty

(3)

(4)

(ISO)), including lindane (ISO, INN) ; mercury compounds; methamidophos ( ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion -methyl (ISO)(methyl-parathion) ;pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5 - T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters :

3808 50 00

16%

kg.

Aldrin ( ISO) ; binapacryl ( ISO) ; camphechlor ( ISO) (toxaphene) ; captafol ( ISO); chlordane ( ISO ); chlordimeform ( ISO ) ; chlorobenzilate (ISO) ; DDT ( ISO ) (clofenotane ( INN) , 1,1,1- trichloro - 2,2- bis (p -chlorphenyl) ethane) ; dieldrin ( ISO, INN), dinoseb ( ISO), its salts. or its esters ; ethylene dibromide ( ISO) ( 1,2- dibromoethane) ; ethylene dichloride ( ISO) (1,2-dichloroethane) ; fluoroacetamide ( ISO); heptachlor ( ISO) ; hexachlorobenzene (ISO) ; 1,2,3,4,5,6 exachlorocyclohexane ( HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos ( ISO) ; monocrotophos ( ISO) ; oxirane ( ethylene oxide); parathion (ISO) ; parathion - methyl . (ISO) (methyl -parathion ); pentachlorophenol ( ISO) ; phosphamidon ( ISO) ; 2,4,5 - T ( ISO) (2,4,5-trichlorophenoxyacetic acid) , its salts or its esters

Other:

3808 91

Insecticides:

3808 91 11

Aluminium phosphite

(for example phostoxin)

3808 91 12

Calcium cyanide

3808 91 13

D.D.V.P.

16%

kg.

16%

kg.

16%

kg.

(Dimethyle -dichloro - vinyl- phosphate)

3808 91 21

Diaginal

3808 91 22

Methyl bromide

3808 91 23

Dimethoate, technical grade

3808 91 24

Melathion

3808 91 31

Endosulphan , technical grade

3808 91 32

Quinal phos

3808 91 33

Isoproturon

Fenthion

3808 91 34

3808 91 35

Cipermethrin, technical grade

Allethrin

3808 91 36

3808 91 37

Synthetic pyrethrum

Other:

3808 91 91

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

Repellants for insects such as flies , mosquito kg.

3808 91 92

Paperimpregnated or coated with

insecticides such as D.D.T. coated paper

Other

3808 91 99

3808 92

Fungicides:

3808 92 10

Maneb

3808 92 20

Sodium penta chlorophenate

(santrobrite)

3808 92 30

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

Thiram (tetramethyl thiuram disulphide) 168

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

3808 92 40

Zineb

3808 92 50

Copper oxychloride

3808 92 90

Other

3808 93

Herbicides, anti-sprouting products andplant-growth regulators:

3808 93 10

Chloromethyl phenozy acetic acid (M.C.P.A)

3808 93 20

[PART II-

Unit

Rate of duty

(3)

(4)

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

2:4Dichloro phenoy acetic acid and its esters

3808 93 30

Gibberellic acid

3808 93 40

Plantgrowth regulators

3808 93 50

Weedicides and weed killing agents

3808 93 90

Other

3808 94 00

Disinfectants

Other:

3808 99

3808 99 10

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

Pesticides , not else where specified or included kg .

Other

3808 99 90

16%";

kg.

(v) in tariff item 3821 00 00 , for the entry in column (2 ) , the following entry shall be

substituted, namely: --

"PREPARED CULTURE MEDIA FOR DEVELOPMENT OR MAINTENANCE OF MICRO- ORGANISMS ( INCLUDING VIRUSES AND THE LIKE) OR OF PLANT, HUMAN OR ANIMAL CELLS" ;

(vi) inheading 3824,--

(a) sub-heading 3824 20, tariff items 3824 20 10 to 3824 20 90 and the entries relating thereto shall be omitted;

(b) for tariff item 3824 60 90 , sub -heading 382471 , tariff items 382471 10,382471 90 , sub-heading 3824 79 , tariff items 3824 79 10 and 3824 79 90 and the entries relating

thereto, the following tariff items and entries shall be substituted , namely:--

"3824 60 90

Other

16%

kg.

Mixtures containing halogenated derivatives of methane, ethane or propane:

3824 71 00

16%

kg.

Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluoro- carbons (HCFCs ) , perfluorocarbons ( PFCs) or hydrofluorocarbons (HFCs )

3824 72 00

16%

kg.

Containingbromochlorodifluoromethane , bromotrifluoromethane or dibromotetrafluoro- ethanes

3824 73 00

16%

Containing hydrobromofluorocarbons (HBFCs) kg.

3824 74 00

16%

Containinghydrochlorofluorocarbons (HCFCs) , kg.

whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons ( HFCs ), but not

containing chlorofluorocarbons (CFCs)

3824 75 00

Containing carbon tetrachloride

3824 76 00

Containing 1,1,1 - trichlorocthane (methyl chloroform)

3824 77 00

16%

kg.

16%

kg.

16%

Containing bromomethane ( methyl bromide ) or kg . bromochloromethane

3824 78 00

16%

kg.

Containing perfluorocarbons ( PFCs ) or hydrofluorocarbons (HFCs ) , but not THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item

Description of goods

(1)

(2)

169

Unit

Rate ofduty

(3)

(4)

containing chlorofluorocarbons ( CFCs ) or hydrochlorofluorocarbons ( HCFCs )

Other

3824 79 00

16%

kg.

Mixtures andpreparations containing oxirane (ethyleneoxide),polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris

(2,3-dibromopropyl) phosphate:

3824 81 00

16%

kg.

Containing oxirane (ethylene oxide)

3824 82 00

16%

Containing polychlorinated biphenyls (PCBs ), kg .

polychlorinated terphenyls ( PCTs ) or polybrominated biphenyls (PBBs ) 3824 83 00

16%" ;

Containing tris (2,3 - dibromopropyl ) phosphate kg .

(33) in Chapter 39-

(i) for Note 2, the following Note shall be substituted, namely:-

"2. This Chapter does not cover:

(a) lubricating preparations of heading 2710 or 3403;

(b) waxes of heading 2712 or 3404;

(d) heparin or its salts ( heading 3001 ) ;

( organic surface - active agents or preparatinn of heading 3402;

(g) run gums or ester gums (heading 3806) ;

(h) prepared additives for mineral oils ( including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811 ) ;

(ij) prepared hydraulic fluids based on polyglycols , silicones or other polymers of Chapter 39 (heading 3819 ) ;

(k)diagnostic or laboratory reagents on a backing of plastics ( heading 3822 ) ;

(1) synthetic rubber , as defined for the purpose of Chapter 40, or articles thereof;

(m) saddlery or harness ( heading 4201 ) or trunks , suit- cases , hand - bags or other containers of heading 4202;

(n) plaits, wickerwork or other articles of Chapter 46;

(0) wall coverings ofheading 4814 ;

(p) goods of Section XI ( textiles and textile articles) ;

(q) articles of Section XII ( for example, footwear, headgear , umbrellas , sun umbrellas , walking-sticks , whips , riding - crops or parts thereof) ;

(r) imitationjewellery of heading 7117;

(s) articles of Section XVI ( machines and mechanical or electrical appliances) ;

(1) parts of aircraft or vehicles of Section XVII;

(u) articles of Chapter 90 ( for example , optical elements , spectacle frames , drawing instruments);

170

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II--

Unit

Tariff Item

Rate ofduty

Description ofgoods

(3)

(4)

(2)

(1)

(v) articles of Chapter 91 ( for example , clock or watch cases ) ;

(w) articles ofChapter 92 ( for example , musical instruments or parts thereof);

(x) articles of Chapter 94 (for example , furniture , lamps and lighting fittings , illuminated signs , prefabricated buildings) ;

(y) articles ofChapter 95 (for example , toys , games , sports requisites ) ; or

(z) articles of Chapter 96 ( for example, brushes , buttons , slide fasteners , combs , mouth-pieces or stems for smoking pipes , cigarette -holders or the like , parts of vacuum flasks or the like, pens , propelling pencils ) . " ;

(ii) in Sub -heading Note 1, in clause ( a) , in sub - clause ( 1 ) , for the letters " e.g. " , the words "for example" shall be substituted;

(iii) in heading 3907, after tariff item 3907 60 90 and the entries relating thereto, the following tariff item and entries shall be inserted , namely:-

"3907 70 00

16%";

kg.

Poly( lactic acid)

(iv) in heading 3920 , sub - heading 3920 72 , tariff items 3920 72 10 to 3920 72 90 and the entries relating thereto shall be omitted;

(v) in heading 3924, in column (2 ), for the words " TOILET " , the words "HYGIENIC OR TOILET" shall be substituted;

(34) in Chapter 40,-

(i) in Note 4, in clause (a) , for the figure , brackets and letter " 5 (b ) " , the figure , brackets and letter " 5 (B) " shall be substituted;

(ii) inNote 5, for the brackets and letters " ( a) " and " ( b ) " wherever they occur , the brackets and letters " (A) " and " (B) " shall respectively be substituted;

(iii) in heading 4010 , sub- heading 4010 13 , tariff items 4010 13 10 and 4010 13 90 and the entries relating thereto shall be omitted;

(35) in Chapter 41 ,-

(i) in Note 1, in clause (c) , after the words " of gazelle , " the words and brackets " of camels (including dromedaries ) , " shall be inserted;

(ii) in heading 4103 , sub-heading 4103 10 , tariff items 4103 10 10 to 4103 10 90 and the entries relating thereto shall be omitted;

(36) in Chapter 42,-

(i) heading 4204, sub - heading 4204 00, tariff items 4204 00 10 to 4204 00 99 and the entries relating thereto shall be omitted;

(ii) for heading 4206, sub - heading 4206 10 , tariff items 4206 10 10 to 4206 90 00 and the entries relating thereto , the following heading , tariff items and entries shall be substituted, namely:-

"4206

ARTICLES OF GUT ( OTHER THAN SILK - WORM GUT) , OF GOLDBEATER'S SKIN, OF BLADDERS OR OF TENDONS

For rackets

4206 00 10

16%

kg.

4206 00 90

Other

16%";

kg.

(37) in Chapter 43,-

(i) inheading 4301 , tariff item 4301 70 00 and the entries relating thereto shall be omitted;

(ii) inheading 4302, tariff item 4302 13 00 and the entries relating thereto shall be omitted;

(38) in Chapter 44,-

(i) inSub -heading Note, 171

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item

Description of goods

(2)

(1)

Unit

Rate ofduty

(4)

(3)

(a) for the words and figures "sub - headings 4403 41 to 4403 49, 4407 24 to 4407 29, 4408 31 to 4408 39 and 4412 13 to 4412 99 " , the following words and figures shall be substituted , namely:--

"tariff item 4403 41 00 , sub-heading 4403 49, tariff items 4407 21 00 to 4407 28 00, sub-headings 4407 29, 4408 31 , 4408 39 and 4412 31 " ;

(b) for the words "Teak, Tauari , " the words " Tauari , Teak, " shall be substituted;

(ii) in heading 4402, for sub- heading 4402 00, tariff items 4402 00 10 and 4402 00 90 and the entries relating thereto , the following sub - heading , tariff items and entries shall be substituted, namely:

"4402 10

Woodcharcoal (including shell or nut charcoal), whether or not agglomerated :

4402 10 10

Ofbamboo

440290

Other:

440290 10

Ofcoconut shell

440290 90

Other

(iii) inheading4407,-

mt .

mt.

mt.";

(a) fortariff item 4407 24 00 and the entries relating thereto, the following tariff items and entries shall be substituted , namely:---

"4407 21 00

Mahogany (Swietenia spp.) 4407 22 00

Virola, Imbuia and balsa m³

Nil

m³

Nil";

(b) after tariff item 4407 26 00 and the entries relating thereto , the following tariff items and entries shall be inserted, namely:-

"4407 27 00

Sapelli

lroko

4407 28 00

m³

Nil

m³

Nil";

(c)aftertariff item 4407 92 00 and the entries relating thereto , the following tariff items and entries shall be inserted, namely:-

"4407 93 00

Ofmaple(Acer spp.) 4407 94 00

Ofcherry(Prunus spp.) 4407 95 00

Ofash (Fraxinus spp.) m³

Nil

m³

Nil";

(iv) in heading 4408 , in the entry in column (2 ) , for the words "FOR OTHER SIMILAR LAMINATED WOOD " , the words " FOR SIMILAR LAMINATED WOOD " shall be substituted;

(v) inheading 4409, for sub- heading 4409 20 , tariff items 4409 20 10 to 4409 20 90 and the entries relating thereto, the following sub-heading , tariff items and entries shall be substituted, namely: -

"- Non -coniferous:

4409 21 00

Ofbamboo

4409 29

Other:

4409 29 10

Planed, tongued, grooved, rebated, chamfered, V-jointed,

and the like but not further moulded

4409 29 20

Beadings and mouldings

(includingmoulded skirting and other moulded boards)

Other

4409 29 90

16%

kg.

16%

kg.

16%

kg.

16%";

kg.

(vi) for heading 4410, tariff items 4410 21 00 , 4410 29 00 , sub -heading 4410 31 , tariff items 441031 10 to 4410 31 90, sub - heading 441032, tariff items 4410 32 10 to 4410 32 90, sub -heading 441033 , tariff items 4410 33 10 to 4410 33 90, sub-heading 441039 , tariff items 4410 39 10 to 4410 39 90 , sub -heading 4410 90 , tariff items 4410 90 10 to 4410 90 99 and the 172

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

[PART II-

Unit

Rate ofduty

(3)

(4)

entries relating thereto , the following heading, sub- heading , tariff items and entries shall be substituted, namely:-

"4410

PARTICLE BOARD , ORIENTED STRAND BOARD ( OSB ) AND SIMILAR BOARD (FOR EXAMPLE , WAFERBOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS , WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES

Ofwood:

4410 11

Particleboard:

4410 11 10

Plainparticle boards

4410 11 20

Insulation board and hardboard

4410 11 30

Veneered particle board, not having decorative

veneers on any face

4410 11 90

Others

4410 12

Oriented strand board (OSB) :

4410 12 10

Unworked or not further worked thansanded

4410 12 90

Other

4410 19 00

Other

4410 90

Other:

4410 90 10

Plainparticle board

4410 90 20

Insulation board and hard board

4410 90 30

Veneered particle board , not having

decorative veneers on any face

Other

4410 90 90

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%";

kg.

(vii) for heading 4411 , sub -heading 4411 11 , tariff items 4411 11 10, 4411 11 90, sub- heading 4411 19, tariff items 4411 19 10 , 4411 19 90, sub - heading 4411 21 , tariff items 4411 21 10, 4411 21 90, sub-heading 4411 29 , tariff items 4411 29 10, 4411 29 90 , sub- heading 4411 31 , tariff items 4411 31 10 , 4411 31 90, sub-heading 441139 , tariff items 4411 39 10, 4411 39 90, sub- heading 4411 91 , tariff items 441191 10 to 4411 91 90 , sub- heading 441199, tariff items 4411 99 10 to 4411 99 90 and the entries relating thereto , the following heading , sub -headings , tariff items and entries shall be substituted , namely:-

"4411

FIBRE BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS , WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES

Medium densityfibre board (MDF):

4411 12 00

Ofa thickness not exceeding 5 mm

4411 13 00

Ofa thickness exceeding 5 mm

butnot exceeding 9 mm

4411 14 00

Ofa thickness exceeding 9 mm Other:

4411 92

Ofa density exceeding 0.8 gm/ cm³ :

16%

kg.

16%

kg.

16%

kg.

Notmechanically worked or surface covered:

4411 92 11

Hardboard

4411 92 19

Other

Other:

4411 92 21

Hardboard

4411 92 29

Other

4411 93

Ofa density exceeding 0.5 gm/cm³ butnot exceeding 0.8 gm/cm³:

16%

kg.

16%

kg.

16%

kg.

16%

kg.

Notmechanically worked or surface covered:

4411 93 11

Insulation board

Other

4411 93 19

Other:

16%

kg.

SEC.2]

173

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

4411 93 21

Insulation board

Other

4411 93 29

4411 94

Unit

Rateof duty

(3)

(4)

16%

kg.

16%

kg.

Ofadensity not exceeding 0.5 gm/ cm³ :

Notmechanically worked or surface covered:

4411 94 11

Insulation board

Other

4411 94 19

Other:

44 11 94 21

Insulation board

Other

4411 94 29

16%

kg.

16%

kg.

16%";

kg.

(viii) for heading 4412 , sub- heading 4412 13 , tariff items 4412 13 10 to 4412 13 90 , sub- heading 4412 14, tariff items 4412 14 10 to 4412 1490 , sub -heading 4412 19, tariff items 4412 19 10 to 4412 19 90, sub - heading 441222 , tariff items 4412 22 10 to 4412 22 90 , sub -heading 441223, tariff items 4412 23 10 to 4412 23 90, sub - heading 4412 29, tariff items 4412 29 10 to 4412 29 90, sub- heading 441292, tariff items 4412 92 10 to 44129290 , sub - heading 4412 93, tariff items 4412 93 10 to 4412 93 90 , sub-heading 4412 99 , tariff items 4412 99 10 to 4412 99 90 and the entries relating thereto , the following heading , sub - headings , tariff items

"4412

and entries shall be substituted , namely: PLYWOOD , VENEERED PANELS AND SIMILAR LAMINATED WOOD

4412 10 00

Ofbamboo

m³ 16% .

Otherplywood, consisting solely of sheets ofwood (other than bamboo) , each ply not exceeding 6 mm thickness:

441231

With at least one outer ply of tropical wood specified in Sub -heading

Note 1 to this Chapter, namely : - Abura , Acajou, d'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 , Mahogony, 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, Tauari , Teak, Tiama , Tola , Virola, White Lauan , White Meranti , White Seraya, Yellow Meranti :

4412 31 10

Decorative plywood 4412 31 20

m³

16%

m³

Tea chest panels or shooks , packed in sets

4412 31 30

Other tea chest panels 441231 40

Marine and aircraft plywood 4412 31 50

Cuttings and trimmings of

plywood of width not exceeding 5cm Other

4412 31 90

441232

Other, with at least one outer ply ofnon-coniferous wood:

m³

16%

m³

16%

m³

16%

 174               THE GAZETTE OF INDIA EXTRAORDINARY                          [PART II-
Tariff Item                                                     Unit         Rate ofduty
                  Description of goods
(1)                        (2)                                   (3)            (4)
441232 10          Decorative plywood                           m³            16%
441232 20          Tea chest panels or shooks , packed in sets  m³            16%
441232 30          Marine and aircraft plywood                  m³            16%
441232 40          Cuttings and trimmings of plywood of         m³            16%
                   width not exceeding 5cm
4412 32 90         Other                                        m³            16%
441239             Other:
4412 39 10                                                      m³             16%
                    Decorative plywood
441239 20                                                       m³            16%
                    Tea chest panels or shooks , packed in sets
441239 30          Marine and aircraft plywood                  m³            16%
441239 40          Cuttings and trimmings of plywood of         m³             16%
                   widthnot exceeding 5cm
441239 90           Other
                    Other:                                      m³             16%
                    Blockboard, laminboard and battenboard      m³             16%
 441294 00
441299              Other:
 441299 10          Decorative plywood                          m³             16%
 441299 20          Tea chest panel or shooks , packed in sets  m³             16%
 441299 30          Marine and aircraft plywood                 m³             16%
 441299 40          Cuttings and trimmings of plywood of         m³            16%
                    width not exceeding 5cm
 441299 90          Other                                        m³           16%";
          (ix) in heading 4418,
             (a) in the entry in column (2 ) , for the words " PARQUET PANELS " , the words
          " FLOORING PANELS" shall be substituted;
             (b) tariff item 4418 30 00 and the entries relating thereto shall be omitted;
             (c) aftertariff item 4418 50 00 and the entries relating thereto , the following tariffitems
          and entries shall be inserted , namely:
 "4418 60 00        Posts and beams                              kg.           16%
                    Assembledflooring panels:
 4418 71 00          Formosaic floors                            kg.           16%
 4418 72 00                                                      kg.            16%
                     Other , multilayer
 4418 79 00          Other                                       kg.           16%";
       (39) in Chapter 46 ,-
          (i) in Note 1 , for the word " bamboos " , the words "bamboos , rattans, " shall be substituted;
          (ii) in heading 4601 , for sub- heading 4601 20, tariff items 4601 20 10 to 4601 9100 and the
        entries relating thereto , the following tariff items and entries shall be substituted, namely:
                  "- Mats, matting and screens of vegetable materials:
  4601 21 00         Ofbamboo                                    kg.            Nil
                     Ofrattan                                    kg.            Nil
  4601 22 00
  4601 29 00         Other                                       kg.            Nil
  4601 92 00         Ofbamboo                                    kg.            Nil
                     Ofrattan                                    kg.            Nil
  4601 93 00
  4601 94 00         Ofother vegetable materials                 kg.           Nil";
           (iii) inheading4602, for sub-heading 4602 10 , tariff items 4602 1011 to 4602 10 90 and the
        entries relating thereto, the following tariff items and entries shall be substituted , namely:
                  " - Ofvegetable material:
                     Ofbamboo                                     kg.           Nil
  4602 11 00
  4602 12 00         Ofrattan                                     kg.           Nil
   460219            Other:
                     Ofpalm leaves:
  4602 19 11         Basket                                       kg.            Nil

175

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Unit

Tariff Item

Rateofduty

Description of goods

(1)

(3)

(4)

(2)

4602 19 19

Other

kg.

Other

460219 90

Nil Nil";

kg.

(40) in Chapter 47, in heading 4706 , after tariff item 4706 20 00 and the entries relating thereto, the following tariff item and entries shall be inserted , namely:

"4706 30 00

Nil";

kg.

Other, ofbamboo

(41) in Chapter 48 ,---

(i) inNote2, in clause ( n ) , for the brackets , word and figures " ( Section XV) " , the brackets , words and figures " (generally Section XIV or XV ) " shall be substituted;

(ii) in Note 9 ,--

(a) inclause (a) , in sub -clause ( i) , for the letters " e.g. ", the words "for example " shall be substituted;

(b) in the paragraph beginning with word " Products " and ending with the word and figures "heading 4815. " , for the figures " 4815 " , the figures " 4823 " shall be substituted;

(iii) in heading4802, tariff item 4802 30 00 and the entries relating thereto shall be omitted;

(iv) inheading4809, sub -heading 4809 10 , tariff items 4809 10 10 and 4809 10 90 andthe entries relating thereto shall be omitted;

(v) in heading 4814, tariff item 4814 30 00 and the entries relating thereto shall be omitted;

(vi) tariff item 4815 00 00 and the entries relating thereto shall be omitted;

(vii) in heading 4816, tariff items 4816 1000 and 4816 3000 and the entries relating thereto shall be omitted;

(viii) for heading 4823 , tariff items 4823 12 00 and 4823 19 00 and the entries relating thereto, the following heading and entries shall be substituted, namely:-

"4823

OTHERPAPER, PAPER BOARD , CELLULOSE WADDING AND WEBS OF CELLULOSE FIBERS , CUT TO SIZE OR SHAPE ; OTHER ARTICLES OF PAPER PULP, PAPER , PAPERBOARD , CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS";

(ix) in heading 4823 , for tariff item 4823 60 00 and the entries relating thereto , the following tariff items and entries shall be substituted , namely:

"- Trays, dishes , plates, cups and the like, ofpaper or paperboard:

16%

4823 61 00

Ofbamboo

kg.

Other

4823 69 00

kg.

16%";

(42) in Section XI ,-

(i) in the Note 1 ,-

(a) in clause(a) , for the word and figures " heading 0503 " , the word and figures "heading 0511 " shall be substituted;

(b) in clause (e ), the brackets and words " ( for example , wadding, gauze , bandages and similar articles for medical , surgical , dental or veterinary purposes , sterile surgical suture materials) " shall be omitted;

(ii) for Note 13, the following Notes shall be substituted , namely:-

"13. For the purposes of this Section and , where applicable , throughout this Schedule , the expression" elastomeric yarn " means filarnent yam, including monofilament , of synthetic textile material , other than textured yarn , which does not break on being extended to three times its original length and which retums , after being extended to twice its original length , 176

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

[PART II-

Unit

Rate ofduty

(3)

(4)

within a period of five minutes, to a length not greater than one and a half times its original length .

14. Unless the context otherwise requires , textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale . For the purposes ofthis Note, the expression " textile garments " means garments of headings 6101 to 6114 and headings 6201 to 6211. " ;

(iii) inSub -heading Note 1 , ---

(a) clause (a) shall be omitted;

(b) clauses ( b) to (k) shall be renumbered as clauses ( a) to ( ij) ;

(c) in clause ( h) so re - numbered, for the words , brackets and letters " definitions at (e ) to (ij) " , the words , brackets and letters " definitions at (d) to ( h ) " shall be substituted;

(43) in Chapter 50, in heading 5003 , sub -heading 5003 10, tariff items 5003 10 10 to 5003 1090 , sub -heading 5003 90, tariff items 5003 90 10 to 5003 90 90 and the entries relating thereto, the following sub -heading , tariff items and entries shall be substituted , namely:---

"5003 00

Silkwaste (including cocoons unsuitablefor reeling, yarn waste and garneted stock) :

5003 00 10

Mulberry silk waste 5003 00 20

Tussar silk waste 5003 00 30

Eri waste

5003 00 40

Munga waste 5003 00 90

Other

(44) in Chapter 51 , in Note 1 ,---

kg. Nil

Nil

kg.

Nil

kg.

Nil

kg.

Nil";

kg.

(a) inclause(b), for the word " camel ", the words and brackets " camel ( including dromedary) " shall be substituted;

(b) in clause ( c) , for the word and figures " heading 0503 " , the word and figures " heading 0511 " shall be substituted ;

(45) in Chapter 52,-

(i) in heading 5208 , sub -heading 5208 53 , tariff items 5208 53 10 to 5208 53 90 and the entries relating thereto shall be omitted;

(ii) in heading 5210 ,-

(a) sub -heading 5210 12 , tariff items 5210 12 10 and 5210 12 90 and the entries relating thereto shall be omitted;

(b) sub -heading 5210 22 , tariff items 5210 22 11 to 5210 22 29 and the entries relating thereto shall be omitted;

(d) sub -heading 5210 52, tariff items 5210 52 10 to 5210 52 90 and the entries relating thereto shall be omitted;

(iii) inheading5211 , for tariff item 5211 1900 , sub- heading 521121 , tariff items 5211 21 10 to 5211 21 90, sub - heading 5211 22, tariff items 5211 22 10 to 5211 22 90, sub -heading 5211 29, tariff items 5211 29 10 to 5211 29 90 and the entries relating thereto , the following sub- heading, tariff items and entries shall be substituted, namely:---

"5211 19 00

Otherfabrics 5211 20

Bleached:

5211 20 10

Shirting fabrics 5211 20 20

m²

Canvas (including duck) of carded or combed yarn m²

5211 2030

Flannelette

5211 20 40

Saree

5211 20 50

m²

Crepe fabrics including Crepe checks THE GAZETTE OF INDIA EXTRAORDINARY

SEC .2]

Tariff Item

Description of goods

(1)

(2)

5211 20 60

Twill fabrics

Other:

5211 20 91

Zari bordered sari

5211 20 92

177

Unit

Rate ofduty

(3)

(4)

m²

Dedsuti , dosuti , ceretonnes and osamburge

5211 20 99

Other

(46) in Chapter 53,-

m²

8%" ;

(i) heading 5304, sub -heading 5304 10, tariff items 5304 10 10 to 5304 90 00 and the entries relating thereto shall be omitted;

(ii) for heading 5305, sub-heading 5305 11 , tariff items 5305 11 10 to 5305 29 00, sub- heading 5305 90, tariff items 5305 90 10 and 5305 90 90 and the entries relating thereto , the following heading , sub - heading , tariff items and entries shall be substituted, namely:-

"5305

COCONUT , ABACA ( MANILA HEMP OR MUSA TEXTILIS NEE) , RAMIE AND OTHER VEGETABLE TEXTILE FIBRES , NOT ELSEWHERE SPECIFIED OR INCLUDED , RAW OR PROCESSED BUT NOT SPUN ; TOW, NOILS AND WASTE OF THESE FIBRES ( INCLUDING YARN WASTE AND GARNETED STOCK)

5305 00

Coconut, abaca (Manila hemp orMusatextilisNee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processedbut not spun; tow, noils andwaste of these fibres (including yarn waste and garneted stock) :

5305 00 10

Coirbristles fibre 5305 00 20

Coir mattress fibre 5305 00 30

kg.

Curled or machine twisted coir fibre

5305 0040

Coirpith

530500 50

OfAbaca

5305 00 90

Ofothers

(47) in Chapter 54,-

kg.

8%";

kg.

(i) for the Chapter heading , the heading "Man- made filaments; strip and the like of man- made textile materials" shall be substituted;

(ii) for Note 1 , the following Note shall be substituted, namely:-

" 1. Throughout this Schedule , the term " man-made fibres" means staple fibres and filaments oforganic polymers produced by manufacturing processes , either:

(a)bypolymerisation of organic monomers to produce polymers such as polyamides, polyesters , polyolefins or polyurethanes , or by chemical modification of polymers producedby this process ( for example , poly( vinyl alcohol ) prepared by the hydrolysis ofpoly( vinyl acetate) ) ; or

(b) bydissolution or chemical treatment of natural organic polymers (for example , cellulose) to produce polymers such as cuprammonium rayon ( cupro) or viscose rayon , orby chemical modification of natural organic polymers ( for example, cellulose , casein and other proteins , or alginic acid ) , to produce polymers such as cellulose acetate or alginates.

The terms " synthetic" and " artificial " , used in relation to fibres , mean: synthetic: fibres as defined at (a) ; artificial : fibres as defined at ( b) . Strip and the like of heading 5404 or 5405 are not considered to be man - made fibres .

The terms "man-made " , " synthetic" and "artificial" shall have the same meanings when 178

[PART II-

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item        Description of goods                             Unit         Rate ofduty
(1)                          (2)                                    (3)              (4)
         used in relation to " textile materials . " ;
         (iii) in heading 5402 ,-
            (a) for sub -heading 5402 10 , tariff items 5402 10 10 and 5402 10 90 and the entries
         relating thereto , the following tariff items and entries shall be substituted , namely:
                 "- High tenacity yarn of nylon or other polyamides:
5402 11 10          Ofaramids                                      kg.            16%
5402 19             Other:                                         kg.            16%
5402 19 10          Nylon tyre yarn                                kg.            16%
5402 19 90          Other                                          kg.            16%" ;
             (b) after tariff item 5402 33 00 and the entries relating thereto , the following tariff item
          and entries shall be inserted, namely:-
"5402 34 00         Ofpolypropylene                                kg.            16%";
            (c) for the tariff items 5402 41 00 to 5402 49 00 and the entries relating thereto , the
          following tariff items and entries shall be substituted, namely:
"5402 44 00          Elastomeric                                   kg.            16%
540245 00           Other , of nylon or other polyamides           kg.            16%
540246 00           Other, of polyesters , partially oriented      kg.            16%
540247 00           Other, of polyesters                           kg.            16%
 540248 00          Other, of polypropylene                        kg.            16%
 5402 49 00          Other                                         kg.           16%";
          (iv) in heading 5403, tariff item 5403 2000 and the entries relating thereto shall be omitted;
          (v) in heading 5404, for tariff item 5404 1000 and the entries relating thereto, the following
       sub-heading, tariff items and entries shall be substituted , namely:
                 "-  Monofilament :
 5404 11 00          Elastomeric                                    kg.            16%
 5404 12 00          Other, of polypropylene                        kg.            16%
 5404 19             Other:
 5404 19 10          Catgut imitation of synthetic yarn , non - sterile kg.        16%
 5404 19 20          Strip and the like of synthetic fibre material kg.            16%
 5404 19 90          Other                                          kg.           16%";
          (vi ) for heading 5406 , tariff items 5406 10 00 and 5406 20 00 and the entries relating
       thereto , the following tariff item and entries shall be substituted , namely:
   "5406             MAN -MADE FILAMENT YARN
                     (OTHER THAN SEWING THREAD ),
                      PUT UP FOR RETAIL SALE
 5406 00             Man-madefilament yarn
                     (other than sewing thread),
                     putupfor retail sale:
 5406 00 10          Synthetic filament yarn                        kg.             16%
 5406 00 20           Artificial filament yarn                      kg.            16%";
        (48) in Chapter 55 ,-
           (i) in heading 5501 , after tariff item 5501 30 00 and the entries relating thereto, the
        following tariff item and entries shall be inserted , namely:
 "5501 40 00          ofpolypropylene                                kg.           16%";
           (ii) inheading 5503, for tariff item 5503 1000 and the entries relating thereto, the following
        tariff items and entries shall be substituted, namely: -
                   "- Ofnylon or other polyamides:
  5503 11 00          Ofaramids                                      kg.            16%
  5503 19 00          Other                                          kg.           16%" ;

(iii) in heading 5513 , tariff items 5513 22 00, 5513 32 00, 5513 33 00, 5513 42 00 and 179

THE GAZETTE OF INDIA EXTRAORDINARY

SEC.2]

Description of goods

(2)

Tariff Item (1)

Unit

Rate ofduty

(4)

(3)

5513 43 00 and the entries relating thereto shall be omitted;

(iv) in heading 5514 ,--

(a) sub -heading 5514 13 , tariff items 5514 13 10 and 5514 13 20 and the entries relating thereto shall be omitted;

(b) for tariff items 5514 29 00 to 5514 39 00 and the entries relating thereto, the following sub -heading , tariff items and entries shall be substituted , namely:---

"5514 29 00

Other woven fabrics

5514 30

Ofyarns ofdifferent colours:

5514 30 11

m²

Ofpolyester staple fibres , plain weave

5514 30 12

m²

3-thread or 4 - thread twill , including cross

twill of polyester staple fibres

5514 30 13

Other woven fabrics of polyester staple fibres m²

5514 30 19

Other woven fabrics m²

8%" ;

(v) in heading 5515 , sub -heading 551592, tariff items 5515 92 10 to 5515 92 90 and the entries relating thereto shall be omitted;

(49) in Chapter 56 ,-

(i) inNote 1, in clause (e ) , for the brackets , word and figures " (Section XV) " , the brackets , word and figures " (generally Section XIV or XV ) " shall be substituted;

(ii) in heading 5604 , sub- heading 5604 20, tariff items 5604 20 10 and 5604 20 90 and the entries relating thereto shall be omitted;

(iii) in heading 5607, sub -heading 5607 10 , tariff items 5607 10 10 and 5607 10 90 and the entries relating thereto shall be omitted;

(50) in Chapter 57 , in heading 5702, for tariff item 5702 49 90 , sub- heading 5702 51 , tariff items 5702 51 10 to 5702 51 40, sub -heading 5702 52 , tariff items 5702 52 10 to 5702 52 90 , sub- heading 5702 59 , tariff items 5702 59 10 to 5702 59 90 and the entries relating thereto , the following tariff items and entries shall be substituted, namely:-

--- Other

"5702 49 90

5702 50

m²

Other, not ofpile construction , not made up:

Ofman-made textile materials:

5702 50 21

Carpets, Carpeting and rugs

5702 50 22

Mats and matting

5702 50 29

Other

Ofother textiles materials:

5702 50 31

Carpets and other floor coverings,

ofcotton other than durries

5702 50 32

m²

Carpets and other floor coverings , of silk

5702 50 33

Place mat and other similar goods

5702 50 39

Other

m²

8%";

(51) in Chapter 58, in heading 5803, sub - heading 5803 10, tariff items 5803 10 10 to 5803 10 90, sub -heading 5803 90, tariff items 5803 90 10 to 5803 90 90 and the entries relating thereto , the

following sub - heading , tariff items and entries shall be substituted, namely:--

" 5803 00

Gauze, other than narrowfabrics ofheading 5806 :

Ofcotton:

5803 00 11

Unbleached

Bleached

5803 00 12

5803 00 13

Piece dyed

5803 00 14

Yarndyed

5803 00 15

printed

other

5803 00 19

Ofothertextile materials:

5803 00 91

Of silk or silk waste

5803 00 92

Of synthetic fibre m²

m²

8% 180

THE GAZETTE OF INDIA EXTRAORDINARY

TariffItem

Description of goods

(1)

(2)

5803 00 93

Ofartificial fibre

5803 00 99

Other

[PART II-

Unit

Rate ofduty

(3)

(4)

m²

8%";

(52) in Chapter 59 , in the Note 5 , in clause ( h) , for the brackets , word and figures " ( Section XV)" , the brackets , words and figures "(generally Section XIV or XV) " shall be substituted;

(53) in Chapter 60 , in heading 6005 , tariff item 6005 10 00 and the entries relating thereto shall be omitted;

(54) in Chapter 61 ,---

(i) inheading 6101 , sub-heading 6101 10 , tariff items 6101 10 10 to 6101 10 90 and the entries relating thereto shall be omitted;

(ii) forheading6103 , tariff items 6103 1100,6103 12 00, sub-heading 6103 19 , tariff items 6103 19 10 to 6103 21 00 and the entries relating thereto , the following heading, sub -heading , tariff items and entries shall be substituted , namely:--

"6103

MEN'S OR BOYS ' SUITS, ENSEMBLES , JACKETS , BLAZERS , TROUSERS , BIB AND BRACE OVERALLS , BREECHES AND SHORTS ( OTHER THAN SWIM WEAR ) KNITTED OR CROCHETED

6103 10

Suits:

6103 10 10

Ofsilk

6103 10 20

Ofcotton

6103 10 30

Ofartificial fibres 6103 10 90

Other

8%" ;

(iii) in heading 6104 , tariff items 6104 11 00 , 6104 12 00 and 6104 21 00 and the entries relating thereto shall be omitted;

(iv) inheading6107 , sub -heading 6107 92, tariff items 6107 92 10 and 6107 92 20 and the entries relating thereto shall be omitted;

(v) inheading 6111 , tariff item 6111 1000 and the entries relating thereto shall be omitted;

(vi) inheading 6114, tariff item 6114 10 00 and the entries relating thereto shall be omitted;

(vii) for heading 6115 , tariff items 6115 11 00, 6115 12 00 , sub - heading 6115 19, tariff items 6115 19 10 to 6115 19 90, sub -heading 6115 20, tariff items 6115 20 10 to 6115 93 00 andthe entries relating thereto , the following heading, sub - headings , tariff items and entries shall be substituted , namely:-

"6115

PANTY HOSE , TIGHTS , STOCKINGS, SOCKS AND OTHER HOSIERY, INCLUDING GRADUATED COMPRESSION HOSIERY (FOR EXAMPLE , STOCKINGS FOR VARICOSE VEINS) AND FOOTWEAR WITHOUT APPLIED SOLES , KNITTED OR CROCHETED

6115 10 00

Graduated compression hosiery u

(for example, stockings for varicose veins )

6115 21

Otherpanty hose and tights:

6115 21 00

Ofsynthetic fibres , measuring

6115 22 00

persingle yarn less than 67 decicex Ofsynthetic fibres , measuring

per single yarn 67 decitex or more 6115 29

Ofother textile materials:

6115 29 10

Ofsilk

6115 29 20

Ofwool or fine animal hair 6115 29 30

Ofartificial fibres 6115 29 90

Other

6115 30 00

Other women's fuli - length or knee-length hosiery , measuring per u

น

น SEC. 2]

181

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

single yarn less than- 67 decitex 6115 94 00

Ofwool or fine animal hair 6115 95 00

Ofcotton

6115 96 00

Ofsynthetic fibres Unit

Rateof duty

(3)

(4)

8%" ;

(viii) in heading 6117, sub -heading 6117 20 , tariff items 6117 20 10 to 6117 20 90 and the entries relating thereto shall be omitted;

(55) in Chapter 62 ,-

(1) inheading6203 , tariff item 6203 21 00 and the entries relating thereto shall be omitted;

(ii) inheading6205, tariff item 6205 10 00 and the entries relating thereto shall be omitted;

(iii) in heading 6207, tariff item 6207 92 00 and the entries relating thereto shall be omitted;

(iv) inheading 6209, tariff item 6209 10 00 and the entries relating thereto shall be omitted;

(v) in heading 6211, tariff item 6211 31 00 and the entries relating thereto shall be omitted;

(vi) in heading 6213 , tariff item 6213 1000 and the entries relating thereto shall be omitted;

(56) in Chapter 63 ,-

(i) in heading 6302, tariff items 6302 52 00 and 6302 92 00 and the entries relating thereto shall be omitted;

(ii) inheading 6303, tariff item 6303 11 00 and the entries relating thereto shall be omitted ;

(iii) inheading 6306 ,-

(a) tariff items 6306 11 00 and 6306 21 00 and the entries relating thereto shall be omitted;

(b) for tariff items 6306 29 90, 6306 31 00 , sub - heading 6306 39 , tariff items 6306 39 10 to 630649 00 and the entries relating thereto , the following tariff items and entries shall be substituted, namely:--

"6306 29 90

Other

6306 30 00

Sails

6306 40 00

Pneumatic mattresses

(57) in Chapter 64 ,-

kg.

8%" ;

(i) in heading 6401 , sub - heading 6401 91 , tariff items 6401 91 10 and 6401 91 90 and the entries relating thereto shall be omitted ;

(ii) in heading 6402 , sub - heading 6402 30, tariff items 6402 30 10 and 6402 30 90 and the entries relating thereto shall be omitted;

(iii) in heading 6403 , tariff item 6403 30 00 and the entries relating thereto shall be omitted;

(58) in Chapter 65 ,-

(i) tariff item 6503 00 00 and the entries relating thereto shall be omitted;

(ii) inheading6506, tariff item 6506 9200 and the entries relating thereto shall be omitted;

(59) in Chapter 66, in heading 6603 , sub - heading 6603 10, tariff items 6603 10 10 and 6603 10 90 and the entries relating thereto shall be omitted;

(60) in Chapter 68 ,-

(i) inheading 6802, tariff item 6802 22 00 and the entries relating thereto shall be omitted;

(ii) inheading 6811 , for tariff item 6811 1000, sub -heading 6811 20, tariff items 6811 20 10 to 6811 20 90, sub -heading 6811 30 , tariff items 6811 30 10 to 6811 90 00 and the entries relatingthereto,the following sub -heading , tariff items and entries shall be substituted , namely:-

182

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item       Description of goods
(1)                        (2)
"6811 40           Cantaining asbestos:
6811 40 10         Asbestos cement sheets
6811 40 20          Asbestos cement tiles
6811 40 90         Other
                   Not containing asbestos:
6811 81 00         Corrugated sheets
6811 82 00

[PART II-

                                                                  Unit          Rate ofduty
                                                                   (3)             (4)
                                                                  kg.           16%
                                                                  kg.           16%
                                                                  kg.           16%
                                                                  kg.           16%
                    Other sheets , panels , tiles and similar articles kg.       16%
6811 83 00          Tubes , pipes and tube or pipe fittings       kg.            16%
6811 89 00          Other articles                                kg.           16%" ;
         (iii) inheading 6812, for tariff item 68125000, sub - heading 6812 60, tariff items 6812 60 11
       to 6812 70 00, sub - heading 6812 90, tariff items 6812 90 11 to 6812 90 90 and the entries
      relating thereto, the following sub - headings , tariff items and entries shall be substituted,
      namely:-
"6812 80 00         Ofcrocidolite                                 kg.            16%
                    Other:
6812 91 00          Clothing, clothing accessories , footwear and headgear kg.   16%
681292              Paper, millboard andfelt:
                    Millboard:
6812 92 11          Asbestos                                      kg.            16%
6812 92 19          Other                                         kg.            16%
681292 90           Other                                         kg.            16%
6812 93 00           Compressed asbestos fibre jointing, in sheets or rolls kg.   16%
6812 99             Other:
                    Lagging compounds:
681299 11           Asbestos                                      kg.             16%
681299 19           Other                                         kg.            16%
                    Asbestos packingjoints and gaskets:
681299 21           Packingjoints                                 kg.            16%
 681299 22          Gaskets                                       kg.            16%
681299 90            Other                                        kg.             16%";
          (iv) inheading 6813 , for tariff item 68131000 , sub-heading 6813 90 , tariff items 6813 90 10
       and 6813 90 90 and the entries relating thereto , the following sub - heading, tariff items and
       entries shall be substituted, namely:-
 " 6813 20           Containing asbestos :
 6813 20 10          Brake lining and pads                         kg.            16%
 6813 20 90          Asbestos friction materials                   kg.            16%
                    Not containing asbestos:
 6813 81 00          Brake linings and pads                        kg.            16%
 6813 89 00          Other                                         kg.            16%";
       (61 ) in Chapter 70,-
          (i) in sub -heading Note , for the word and figures " sub-headings 7013 21 , 7013 31 ", the
       word and figures " tariff items 7013 22 00, 7013 33 00, 7013 41 00 " shall be substituted ;
          (ii) tariff item 7012 00 00 and the entries relating thereto shall be omitted;
          (iii) for heading 7013 , tariff items 7013 10 00 to 7013 39 00, sub -heading 7013 91 , tariff
        items 7013 91 10 , 7013 91 90 , sub-heading 7013 99 , tariff items 7013 99 10 and 7013 99 90
       and the entries relating thereto , the following heading , tariff items and entries shall be substituted,
       namely:--
   "7013             GLASSWARE OF A KIND USED FOR
                     TABLE , KITCHEN , TOILET, OFFICE ,
                      INDOOR DECORATION OR SIMILAR
                     PURPOSES ( OTHER THAN THAT OF
                     HEADING 7010 OR 7018 )                                                                                1

SEC. 2]

183

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

7013 10 00

Ofglass-ceramics

Stemware drinking glasses , other than ofglass-ceramics:

7013 22 00

Oflead crystal 7013 28 00

Other

Other drinking glasses, other than ofglass -ceramics:

7013 33 00

Oflead crystal

Other

7013 37 00

Unit

Rateofduty

(3)

(4)

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

Glassware of a kind usedfor table (other than drinking glasses ) or kitchen purposes , other than of f glass - ceramics:

7013 41 00

Oflead crystal 7013 42 00

16%

kg.

16%

kg.

Ofglass having a linear coefficient of expansion not exceeding 5 x 10 per Kelvin within a temperature range of 0 °C to 300 °C 7013 49 00

Other

Other glassware :

7013 91 00

Oflead crystal 7013 99 00

Other

(62) in Chapter 71 ,---

16%

kg.

16%

kg.

16%";

kg.

(i) in Note 2, for the brackets and letters " ( a ) " and " (b) " wherever they occur , the brackets and letters " (A) " and "(B) " shall respectively be substituted;

(ii) inNote 4, for the brackets and letters " ( a ) ", " (b) " and " (c) " , except " 2 (b ) " , the brackets and letters " (A) " , " ( B) " and " (C) " shall respectively be substituted;

(iii) for Note 9, the following Note shall be substituted, namely:--

"9. For the purposes of heading 7113 , the expression " articles of jewellery" means:.

(a) any small objects of personal adornment ( for example , rings , bracelets , necklaces , brooches, ear- rings, watch - chains , fobs , pendants, tie-pins , cuff- links , dress - studs , religious or other medals and insignia); and

(b) articles of personal use of a kind normally carried in the pocket , in the handbag orontheperson (for example , cigar or cigarette cases , snuffboxes , cachou or pill boxes, powder boxes , chain purses or prayer beads).

These articles may be combined or set , for example , with natural or cultured pearls , precious or semi - precious stones , synthetic or reconstructed precious or semi - precious stones , tortoise shell , mother- of- pearl , ivory, natural or reconstituted amber, jet or coral. ";

(iv) in Sub -heading Note 2, for figure , brackets and letter " 4(b) " , the figure , brackets and letter "4(B)" shall be substituted;

(63) in Chapter 72,-

(i) in heading 7225 , sub - heading 7225 20 , tariff items 7225 20 11 to 7225 20 29 and the entries relating thereto shall be omitted;

(ii) in heading 7226 , tariff items 7226 93 00 and 7226 9400 and the entries relating thereto shall be omitted ;

(iii) inheading 7229, tariff item 7229 10 00 and the entries relating thereto shall be omitted; (64) in Chapter 73 , -

[PART II

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)                   (2)

Unit

Rate of duty

                                                              (3)             (4)
      730439, tariff items 7304 39 11 to 7304 49 00, sub -heading 7304 51 , tariff items 7304 51 10 to
      7304 51 30 , sub-heading 7304 59 , tariff items 7304 59 10 to 7304 90 00 and the entries
      relating thereto, the following sub - headings , tariff items and entries shall be substituted,
      namely:--
               "- Line pipe of a kind usedfor oil
                   and gas pipelines:
7304 11            Ofstainless steel:
7304 11 10         Tubes and pipes                              kg.           16%
7304 11 20         Blanks for tubes and pipes                   kg.           16%
7304 11 90         Other                                        kg.           16%
7304 19            Other:
7304 19 10         Tubes and pipes                              kg.           16%
7304 19 20         Blanks for tubes and pipes                   kg.           16%
7304 19 90         Other                                        kg.           16%
                    Casing, tubing anddrill pipe , of
                    akind used in drilling for oil or gas:
7304 22 00         Drill pipe of stainless steel                kg.           16%
7304 23            Otherdrill pipe:
7304 23 10          Ofiron                                      kg.           16%
7304 23 90          Other                                       kg.            16%
7304 24 00          Other, of stainless steel                   kg.           16%
7304 29             Other:
7304 29 10          Ofiron                                      kg.            16%
7304 29 90          Other                                       kg.            16%
                    Other, of circular cross - section, of
                    iron or non-alloy steel:
 7304 31            Cold-drawn or cold- rolled
                    (cold-reduced):
                    Up to 114.3 mm outer diameter :
 7304 31 11         Ofiron                                      kg.           16%
 7304 31 19         Other                                       kg.            16%
                    Above 114.3 mm but up to 219.1 mm
                    outer diameter:
 7304 31 21         Ofiron                                      kg.            16%
 7304 31 29         Other                                       kg.            16%
                    Above 219.1 mm diameter:
 7304 31 31         Ofiron                                      kg.            16%
 7304 31 39         Other                                       kg.            16%
  7304 39           Other:
                    Up to 114.3 mm outer diameter:
7304 39 11          Ofiron                                      kg             16%
7304 39 19          Other                                       kg.            16%
                    Above 114.3 mm but up to 219.1 mm
                    outer diameter:
 7304 39 21         Ofiron
 730439 29          Other
                    Above 219. Imm diameter:
 7304 39 31         Ofiron
 7304 39 39         Other
                    Other, of circular cross- section ,
                    ofstainless steel:
 7304 41 00         Cold-drawn or cold- rolled
                    (cold-reduced)
 730449 00           Other

Other, of circular cross- section, of other alloy steel:

kg.         16%
kg.         16%
kg.         16%
kg.         16%
kg.         16%
kg.         16%

185

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2 ]

Tariff Item

Description of goods

  (1)                      (2)
7304 51             Cold-drawn or cold- rolled
                   (cold-reduced):
7304 51 10         Up to 114.3 mm diameter
7304 51 20         Above 114.3 mm but up to
                   219.1 mm outer diameter
7304 51 30         Above 219.1 mm outer diameter
7304 59            Other:
7304 59 10         Up to 114.3 mm diameter
7304 59 20         Above 114.3 mm but up to 219.1
                   mm outer diameter
7304 59 30         Above 219.1 mm outer diameter
7304 90 00         Other

Unit

Rate ofduty

                                                                (3)             (4)
                                                                  kg.           16%
                                                                  kg.           16%
                                                                  kg.           16%
                                                                  kg.           16%
                                                                  kg.           16%
                                                                  kg.           16%
                                                                  kg.          16%";
         (ii) in heading 7306 , for sub - heading 7306 10 , tariff items 7306 10 11 to 7306 10 29,
      sub-heading 7306 20, tariff items 7306 20 10 to 7306 20 90, sub - heading 7306 30, tariff items
      7306 30 10 to 7306 50 00, sub -heading 7306 60, tariff items 7306 60 10 and 7306 60 90 and
      the entries relating thereto , the following sub - headings , tariff items and entries shall be
       substituted , namely:----
                "- Line pipe of a kind usedfor oil or
                    gaspipeline:
7306 11 00          Welded, ofstainless steel                    kg.            16%
7306 19             Other:
                    Galvanizedpipes :
7306 19 11          Ofiron                                       kg.            16%
7306 19 19          Other                                        kg.            16%
                    Non-galvanized pipes :
7306 19 21          Ofiron                                       kg.            16%
7306 19 29          Other                                        kg.            16%
                    Casing and tubing ofa kind used in
                    drillingfor oil or gas:
7306 21 00          Welded, of stainless steel                   kg.            16%
7306 29             Other:
7306 29 11          Ofiron                                       kg.            16%
7306 29 19          Other                                        kg.            16%
7306 30             Other, welded, ofcircular cross -section,
                    ofiron or non-alloy steel :
7306 30 10          Ofiron                                       kg.            16%
 7306 30 90         Other                                        kg.            16%
7306 40 00          Other, welded, of circular                   kg.            16%
                    cross- section , of stainless steel
7306 50 00          Other, welded, of circular                   kg.            16%
                    cross-section , of other alloy steel
                    Other, welded, ofnon-circular
                    cross - section:
7306 61 00          Of square or rectangular cross section       kg.            16%
730669 00           Ofother non - circular cross section         kg.             16%
7306 90             Other:
                    ERWprecision tubes:
7306 90 11          Ofiron                                       kg.            16%
7306 90 19          Other                                        kg.            16%
7306 90 90          Other                                        kg.           16%";

(iii) in heading 7314 , tariff item 7314 13 00 and the entries relating thereto shall be omitted;

(iv) in heading 7319, sub -heading 7319 10 , tariff items 7319 10 10 to 7319 10 90 and the entries relating thereto shall be omitted;

(v) in heading 7321 , for sub - heading 7321 13 , tariff items 7321 13 10 to 7321 13 90, sub- heading 7321 83 , tariff item 7321 83 10 and 7321 83 90 and the entries relating thereto , the 186

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description ofgoods

(1)

(2)

[PART II-

Unit

Rate of duty

(3)

(4)

following sub-headings , tariff items and entries shall be substituted, namely:-

"7321 19

Other, including appliances for solidfuel:

7321 19 10

Cookers and kitchen stoves 7321 19 90

Other stoves and appliances 7321 89

16%

Other, including appliancesfor solidfuel:

7321 89 10

16%

Clay tandoor ( oven with iron or steel

body and earthen grates ) 7321 89 90

Other

(65) in Chapter 74,-

kg.

16%";

kg.

(i) in Note 1, in clause (1) , the paragraph beginning with the words " In the case of" and ending with the words " exceeds 6 mm" shall be omitted.

(ii) in heading 7401 , for tariff items 7401 10 00 and 7401 20 00 and the entries relating thereto, the following sub-heading , tariff items and entries shall be substituted , namely:-

"7401 00

CopperMattes; Cement copper

(precipitated copper):

7401 00 10

Copper mattes

7401 00 90

16%

kg.

16%";

kg.

Cement copper (precipitated copper)

( iii) in heading 7403 , sub - heading 7403 23 , tariff items 7403 23 10 and 7403 23 20 and the entries relating thereto shall be omitted;

(iv) in heading 7407, sub -heading 7407 22, tariff items 7407 22 10 and 7407 22.20 and the entries relating thereto shall be omitted;

(v) heading 7414, sub -heading 7414 20, tariff items 7414 20 10 to 7414 20 90 , sub- heading 7414 90 , tariff items 7414 90 10 to 7414 90 90 and the entries relating thereto shall be omitted;

(vi) tariff item 7416 00 00 and the entries relating thereto shall be omitted;

( vii) heading 7417 , sub -heading 7417 00 , tariff items 7417 00 11 to 7417 00 99 and the entries relating thereto shall be omitted;

(66) in Chapter 78,-

(i) heading 7803 , sub -heading 7803 00, tariff items 7803 00 11 to 7803 00 30 and the entries relating thereto shall be omitted ;

(ii) heading 7805, sub -heading 7805 00, tariff items 7805 00 10 and 7805 00 20 and the entries relating thereto shall be omitted;

(67) in Chapter 79 , heading 7906 , suh- heading 7906 00, tariff items 7906 00 10 and 7906 00 20 and the entries relating thereto shall be omitted ;

(68) in Chapter 80,-

(i) inNote 1, in clause ( d) , the paragraph beginning with the words and figures "Headings 8004" and ending with the words "other headings " shall be omitted;

(ii) heading 8004 , sub- heading 8004 00 , tariff items 8004 00 10 and 8004 00 90 and the entries relating thereto shall be omitted ;

(iii) tariff item 8005 00 00 and the entries relating thereto shall be omitted;

(iv) heading 8006, sub -heading 8006 00, tariff items 8006 00 10 and 8004 00 20 and the entries relating thereto shall be omitted;

(69) in Chapter 81 ,--

(i) in heading 8101 , sub -heading 8101 95 , tariff items 8101 95 10 and 8101 95 90 and the entries relating thereto shall be omitted;

SEC.2]

THE GAZETTE OF INDIA EXTRAORDINARY

187

Tariff Item

Unit

Description of goods

Rate ofduty

(1)

(2)

(3)

(4)

(ii) in heading 8112, sub -heading 8112 30 , tariff items 8112 30 10 to 811230 90, sub- heading8112 40, tariff items 8112 40 10 to 8112 40 90 and the entries relating thereto shall be omitted;

(70) in Chapter 83 , in tariff item 83119000 , in the entry in column (2), the words " including parts" shall be omitted;

(71) in Section XVI , ---

(i) in Note 1 , in clause ( b ) , for the word and figures " heading 4204 " , the word and figures "heading 4205" shall be substituted;

(ii) in Note 2, in clauses (a) and (c) , for the figures " 8485 " , the figures " 8487 " shall be substituted;

(72) in Chapter 84,-

(i) inNote 1, for clauses (e) and (f) , the following clauses shall be substituted, namely:--

"(e) vacuum cleaners of heading 8508;

(1) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; or

(g) hand-operated mechanical floor sweepers , not motorised (heading 9603)

(ii) in Note 2 ,-

(a) for the portion beginning with the words "Subject to" and ending with the words "not the latter. " , the following shall be substituted, namely:-

"Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the headings 8401 to 8424 or under the heading 8486 , as the case may be, and not under the headings 8425 to 8480. "

(b) for the brackets , words and figures " (Heading 8443 or 8471 ) , " the brackets word and figures " (heading 8443 ) " shall be substituted;

(iii) for Note 5 , the following Note shall be substituted, namely:-

"5.(A) For the purposes of heading 8471 , the expression " automatic data processing machine" means machine capable of:

(i) storing theprocessing programme or programmes and at least the data immediately necessary for the execution of the programme ;

(ii) being freely programmed in accordance with the requirements of the user;

(iit) performing arithmetical computations specified by the user ; and

(iv) executing,without human intervention , a processing programme which requires themto modify their execution , by logical decision during the processing run .

(B)Automatic data processing machines may be in the form of systems consisting of a variable number of separate units .

(C) Subject to paragraphs ( D) and ( E) , a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions :

(i) itisof akind solely or principally used in an automatic data processing system; (ii) it is connectable to the central processing unit either directly or through one or

more other units ; and 188

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II---

Unit

Tariff Item

Description of goods

Rate of duty

(1)

(2)

(3)

(4)

(iii) it is able to accept or deliver data in a form (codes or signals ) which can be used by the system.

Separatelypresented units of an automatic data processing machine are to be classified inheading 8471.

However , keyboards , X- Y co- ordinate input devices and disk storage units which satisfy the conditions of ( ii) and (iii ) above , are in all cases to be classified as units of heading8471 .

(D) Heading 8471 does not cover the following when presented separately, even ifthey meet all ofthe conditions set forth in paragraph (C ):

(i)printers, copying machines , facsimile machines , whether or not combined;

(ii) apparatus for the transmission or reception of voice , images or other data, including apparatus for communication in a wired or wireless network ( such as a local or wide area network) ;

(iii) loudspeakers and microphones ;

(iv)television cameras , digital cameras and video camera recorders ;

(v) monitors and projectors , not incorporating television reception apparatus.

(E)Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or , failing that, in residual headings." ;

(iv) after Note 8, the following Note shall be inserted , namely:-

"9. (A) Clauses (a) and ( b ) of Note 8 to Chapter 85 shall also apply respectively to the expressions " semiconductor devices " and " electronic integrated circuits " , used in this Notc and in the heading 8486. However , for the purposes of this Note and heading 8486, the expression " semiconductor devices" also covers photosensitive semiconductor devices and light emitting diodes .

(B) For the purposes of this Note and heading 8486 , the expression " manufacture of flat panel displays " covers the fabrication of substrates into a flat panel . It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel . The expression " flat panel display " does not cover cathoderaytube technology.

(i) the manufacture or repair of masks and reticles;

(ii) assembling semiconductor devices or electronic integrated circuits ; and

(iii) lifting, handling , loading or unloading ofboules , wafers , semiconductor devices ,

electronic integrated circuits and flat panel displays .

(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84 , machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading ofthis schedule." ;

(v) insub -heading Note 1 , for the figure , brackets and letter " 5 (B) " , the figure , brackets and letter " 5 ( C) " shall be substituted;

(vi) in heading 8418 ,-

(a) tariff item 8418 22 00 and the entries relating thereto shall be omitted;

(6) in tariff item 8418 50 00 , for the entry in column (2) , the following entry shall be substituted , namely:-

189

SEC.2]

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Rate ofduty

Description of goods

(1)

(2)

Unit (3)

(4)

" Other furniture (chests, cahinets, display counters , showcases and the like) for storage and display incorporating refrigerating or freezing equipment " ;

"-Heat pumps other than air conditioning machines ofheading 8415" ;

(vii) in heading 8425, tariff item 8425 20 00 and the entries relating thereto shall be omitted;

(viii) in heading 8428 , sub - heading 8428 50 , tariff items 8428 50 10 to 8428 50 90 and the entries relating thereto shall be omitted;

(ix) inheading8442,--

(a) for the entry in column (2) , the following entry shall be substituted, namely:---

"MACHINERY, APPARATUS AND EQUIPMENT ( OTHER THAN THE MACHINE TOOLS OF HEADINGS 8456 ΤΟ 8465 ) FOR PREPARING OR MAKING PLATES , PRINTING COMPONENTS ; PLATES , CYLINDERS AND OTHER PRINTING COMPONENTS ; PLATES , CYLINDERS AND LITHOGRAPHIC STONES , PREPARED FOR PRINTING PURPOSES ( FOR EXAMPLE , PLANED , GRAINED OR POLISHED ) " ;

(b) tariff itern 8442 10 00 , sub- heading 8442 20, tariff items 8442 20 10 to 8442 20 90 and the entries relating thereto shall be omitted;

(c) insub -heading 8442 30 , in the entry in column(2), for the words "Other machinery " , the word, "Machinery " shall be substituted;

(d) for sub-heading 8442 50, tariff items 8442 50 10 to 8442 50 90 and the entries relating thereto, the following sub-heading , tariff items and entries shall be substituted, namely:-

"844250

Plates, cylinders and other printing camponents; plates, cylinders and lithagraphic stones, preparedfor printingpurposes (for example, planed, grained or polished):

844250 10

16%

kg.

Platesand cylinders

844250 20

16%

kg.

Lithographic plates

Plate, cylinder and lithographic stones preparedfor printing purposes:

844250 31

16%

kg.

Plate and cylinder for textile printing machine

84425039

Other

16%

kg.

844250 40

16%

kg.

Highly polished copper sheets for

making blocks

844250 50

16%

kg.

844250 90

Highly polished zinc sheets for making process blocks Other

16%";

kg.

(x) for heading 8443 , tariff items 8443 11 00 to 8443 51 00, sub-heading 8443 59, tariff items 8443 59 10 to 8443 59 90 , sub -heading 8443 60, tariff items 8443 60 10 to 844360 90 , sub-heading 8443 90, tariff items 8443 90 10 and 8443 90 90 and the entries relating thereto, the following heading , sub- heading , tariff items and entries shall be substituted, namely:-- 190

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

"8443

[PART II---

Unit

Rate of duty

(3)

(4)

PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES , CYLINDERS AND OTHER PRINTING COMPONENTS OF HEADING 8442 ; OTHER PRINTERS , COPYING MACHINES AND FACSIMILE MACHINES , WHETHER OR NOT COMBINED ; PARTS AND ACCESSORIES THEREOF

Printingmachinery used for printing by means ofplates , cylinders and other printing components ofheading 8442:

8443 11 00

Offsetprinting machinery, reel - fed 8443 12 00

16%

Offsetprinting machinery, sheet -fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) 8443 13 00

Other offset printing machinery 8443 14 00

Letterpress printing

machinery, reel fed, excluding flexographic printing

8443 15 00

Letterpress printing machinery, other than reel fed , excluding flexographic printing 8443 1600

Flexographic printing

machinery

8443 17 00

Gravureprinting

machinery

8443 19 00

Other

16%

Otherprinters, copying machines and facsimile machines, whether or not combined:

8443 31 00

16%

Machines which perform two or more ofthe functions of printing, copying or facsimile transmission , capable of connecting to an automatic data processing machine or to a network 8443 32 00

Other, capable of connecting to an automatic data processing machine or to a net work

8443 39

Other:

8443 39 10

Flatbed printing presses 844339 20

Platenprinting presses 84433930

Proof presses

Machineryforprinting repetitive word or design or colour:

8443 39 41

On cotton textile

8443 39 49

Other

Machinesfor uses ancillary to printing:

8443 39 51

Automatic feeders and sheet deliveringmachine 844339 52

Serial numbering machines 844339 53

Folders , guzmnos perforators and staplers

8443 39 59

Other

Parts and accessories:

8443 91 00

Parts and accessories of printing u

16%

kg.

SEC. 2]

191

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

Unit

Rate ofduty

(3)

(4) .

machinery used for printing by means ofplates, cylinders and other printing components of heading 8442 8443 99 00

Other

16%" ;

kg.

(xi) in heading 8448 , sub -heading 8448 41 , tariff items 8448 41 10 to 8448 41 90 and the entries relating thereto shall be omitted ;

(xii) in heading 8456 , for tariff items 8456 30 00, 8456 91 00, sub -heading 8456 99 , tariff items 8456 99 10 and 8456 99 90 and the entries relating thereto, the following sub -heading , tariff items and entries shall be substituted , namely: -

"8456 30 00

Operated by electro -discharge processes

8456 90

Other:

8456 90 10

For dry etching pattern on semi conductor materials 8456 90 20

Electro chemical machines 8456 90 90

Other

16%

16%";

(xiii) for heading 8469 , tariff items 8469 11 00, 8469 12 00 , sub - heading 8469 20 , tariff items 8469 20 10 , 8469 20 90 , sub-heading 8469 30, tariff items 8469 30 10 and 846930 90 and the entries relating thereto , the following heading , sub- heading , tariff items and entries shall be substituted , namely:

"8469

TYPEWRITERS OTHER THAN PRINTERS OF HEADING 8443; WORD- PROCESSING MACHINES

846900

Typewriters other than printers ofheading 8443;

word-processing machines:

8469 00 10

Word processing machines 8469 00 20

Automatic typewriters 8469 00 30

Braille typewriters , electric 8469 00 40

Braille typewriters , non - electric 8469 00 90

16%

Nil

16%";

Other typewriters , electric or non - electric

entries relating thereto shall be omitted ; (xiv) in heading 8470, sub- heading 8470 40 , tariff items 8470 40 10 and 8470 40 20 and the

(xv) in heading 8471 ,-

(a) tariff item 8471 10 00 and the entries relating thereto shall be omitted;

(b) insub -heading 8471 30 and after tariff item 8471 30 90, in the entry in column (2) , theword " digital " wherever it occurs , shall be omitted;

(c) in tariff item 8471 5000 , in the entry in column (2) , for the word " Digital processing", the words " Processing " shall be substituted;

(xvi) in heading 8472 , tariff item 8472 20 00 and the entries relating thereto shall be omitted;

(xvii) for heading 8485 , tariff items 8485 10 00 and 8485 90 00 and the entries relating thereto, the following heading , tariff items and entries shall be substituted , namely:-

"8486

MACHINES AND APPARATUS OF A

KIND USED SOLELY OR PRINCIPALLY FOR THE MANUFACTURE OF SEMICONDUCTOR BOULES OR WAFERS , SEMICONDUCTOR DEVICES , ELECTRONIC INTEGRATED CIRCUITS OR FLAT PANEL

DISPLAYS ; MACHINES AND APPARATUS SPECIFIED IN NOTE 9(C) TO THIS CHAPTER; PARTS AND ACCESSORIES 192

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

8486 10 00

Machines and apparatus for the manufacture ofboules orwafers

8486 20 00

Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits 8486 30 00

Machines and apparatus for the manufacture of flat panel displays

8486 40 00

[PART II-

Unit

Rate ofduty

(3)

(4)

16%

Machines and apparatus specified in Note 9 ( C) to this Chapter

Parts and accessories 8486 90 00

8487

MACHINERY PARTS , NOT CONTAINING ELECTRICAL CONNECTORS , INSULATORS, COILS , CONTACTS OR NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 8487 10 00

Ships' or boats ' propellers and blades therefor

Other

8487 90 00

(72) in Chapter 85 ,-

(i) in Note 1,-

16%

kg.

16%

16%";

kg.

(a) in clause (b) , the word " or " occurring at the end shall be omitted;

(b) for clause (c), the following clauses shall be substituted, namely:-

"(c) machines and apparatus of heading 8486;

(d) vacuum apparatus of a kind used in medical , surgical , dental or veterinary purposes(Chapter 90) ; or

(e) electrically heated furniture of Chapter 94. ";

(ii) in Note 3 , for clause (a) , the following clause shall be substituted , namely:-

"(a) floor polishers , food grinders and mixers , and fruit or vegetable juice extractors , of anyweight; ";

(iii) for Notes 4,5,6,7 and 8 , the following Notes shall be substituted, namely: -~-

"4. For the purposes of heading 8523 :

(a)"Solid-state non - volatile storage devices " ( for example, " flash memory cards " or "flash electronic storage cards " ) are storage devices with a connecting socket , comprising inthe same housing one or more flash memories (for example , " FLASH EPROM ") in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components , such as capacitors and resistors;

(b) The term " smart cards " means cards which have embedded in them one or more electronic integrated circuits (a microprocessor , random access memory (RAM) or read-only memory (ROM) ) in the form of chips . These cards may contain contacts , a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements .

5. For the purposes ofheading 8534 , "printed circuits " are circuits obtained by forming on an insulating base , by any printing process (for example , embossing , plating up, etching) or by the " film circuit " technique, conductor elements , contacts or other printed components THE GAZETTE OF INDIA EXTRAORDINARY

SEC.2]

193

Tariff Item

Unit

Description of goods

(1)

(3)

Rate ofduty (4)

(for example, inductances , resistors , capacitors) alone or interconnected according to a pre- established pattern , other than elements which can produce, rectify , modulate or amplify an electrical signal ( for example , semi - conductor elements) .

The expression " printed circuits" does not cover circuits combined with elements other than those obtained during the printing process , nor does it cover individual , discreet resistors, capacitors or inductances. Printed circuits may, however, be fitted with non printed connecting elements.

Thin- or thick - film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 8542.

6.For the purpose ofheading 8536, " connectors for optical fibres , optical fibre bundles or cables" means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function , such as the amplification, regeneration ormodification of a signal .

7. Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 8543) .

8. For the purposes of headings 8541 and 8542 :

(a) "Diodes , transistors and similar semi - conductor devices" are semi - conductor devices the operation of which depends on variations in resistivity on the application ofanelectric field;

(b) "Electronic integrated circuits" are :

(i) Monolithicintegrated circuits in which the circuit elements (diodes , transistors , resistors , capacitors , inductances , etc. ) are created in the mass essentially) and on the surface of a semiconductor or compound semiconductor material (for example , doped silicon , gallium arsenide , silicon germanium , indium phosphide) and are inseparably associated;

(ii)Hybrid integrated circuits in which passive elements (resistors , capacitors , inductances , etc. ) , obtained by thin- or thick- film technology, and active elements (diodes, transistors , monolithic integrated circuits , etc.) , obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass , ceramic, etc. ) . These circuits may also include discrete components ;

(iii) Multi chip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates , with or without lead frames , but with no other active or passive circuit elements .

For the classification of the articles defined in this Note, headings 8541and 8542 shall take precedence over any other heading in this Schedule , except in the case of heading 8523 , which might cover them by reference to , in particular , their function .

9. For the purposes of heading 8548 , " spent primary cells , spent primary cells , spent primary batteries and spent electric accumulators " are those which are neither usable as such because ofbreakage , cutting -up , wear or other reasons , nor capable of being recharged.

10. For the purposes ofheading 8523 "recording" of sound or other phenomena shall amount to manufacture .

(iv) for Sub-heading Notes , the following Sub -heading Note shall be substituted, namely:-

"SUB -HEADING NOTE

Sub -heading 8527 12 covers only cassette -players with built- in amplifier , without built-in loudspeaker , capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. ";

(v) insupplementary note, for the figures " 8524 " , the figures " 8523 " shall be substituted;

194

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Tariff Item

Unit

Rate of duty

Description of goods

(2)

(1)

(3)

(4)

(vi) in heading 8505, tariff item 8505 30 00 and entries relating thereto shall be omitted;

(vii) after tariff item 8507 90 90 , the following heading , tariff items and entries shall be inserted , namely:-

"8508

VACUUM CLEANERS

With self-contained electric motor:

8508 11 00

16%

Ofapower not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding201

8508 19 00

Other

16%

น

8508 60 00

16%

Other vacuum cleaners

8508 70 00

Parts

16%";

kg.

(viii) inheading 8509 ,-

(a) for the entry in column (2) , the following entry shall be substituted, namely :-

"Electro-mechanical domestic appliances , with self- contained electric motor, other than vacuum cleaners of heading 8508 " ;

(b) tariff items 8509 10 00 to 8509 30 00 and the entries relating thereto shall be omitted;

(ix) for heading 8517 , sub - heading 8517 11 , tariff items 8517 11 10 , 8517 11 90 , sub- heading 8517 19, tariff items 8517 19 11 to 8517 3000, sub -heading 851750, tariff items 8517 50 10 to 8517 50 99 , sub -heading 851780 , tariff items 8517 80 10 to 8517 80 90 , sub - heading 851790 , tariff items 851790 10 and 8517 90 90 and the entries relating thereto , the following heading, sub-headings , tariff items and entries shall be substituted, namely:--

" 8517

TELEPHONE SETS , INCLUDING TELEPHONES FOR CELLULAR NETWORKS OR FOR OTHER WIRELESS NETWORKS ; OTHER APPARATUS FOR THE TRANSMISSION OR RECEPTION OF VOICE , IMAGES OR OTHER DATA , INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK ( SUCH AS A LOCAL OR WIDE AREA NETWORK) , OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF HEADING 8443, 8525 , 8527 OR 8528

Telephonesets, including telephones forcellularnetworks or for other wireless networks :

8517 11

Linetelephone sets with cordless handsets:

8517 11 10

16%

Push button type

8517 11 90

16%

Other

8517 12

Telephonesfor cellular networks or for otherwireless networks :

8517 12 10

16%

Push button type

8517 12 90

16%

Other

8517 18

Other:

16%

8517 18 10

Push button type

8517 18 90

Other

16%

Other apparatus for transmission or reception of voice , images or other data, including apparatusfor communication in a wired or wireless THE GAZETTE OF INDIA EXTRAORDINARY

SEC.2]

Tariff Item       Description of goods
  (1)                      (2)
                   network

195

                                                            Unit         Rate of duty
                                                              (3)            (4)
                   (such as a local or wide area network) :
 8517 61 00        Base stations                                u             16%
 8517 62           Machinesfor the reception, conversion
                    and transmission or regeneration of
                    voice, images or other data, including
                    switching and routing apparatus:
851762 10          PLCC equipment                               น            16%
 8517 62 20        Voice frequency telegraphy                   u            16%
8517 62 30         Modems (modulators -demodulators)            u             16%
8517 62 40         High bit rate digital subscriber line        u             16%
                    system (HDSL)
 851762 50         Digital loop carrier system ( DLC )          u            16%
8517 6260          Synchronous digital hierarchy                u             16%
                    system ( SDH)
851762 70          Multiplexers , statistical multiplexers      u            16%
851762 90          Other                                        u            16%
851769             Other:
8517 69 10          ISDN System                                              16%
8517 69 20          ISDN terminal adaptor                       u            16%
8517 69 30         Routers                                      u            16%
851769 40          X 25 Pads                                    u            16%
8517 69 50          Subscriber end equipment                    u            16%
8517 69 60          Set top boxes for gaining access to         u            16%
                    internet
8517 69 70          Attachments for telephones                  u            16%
851769 90          Other                                        u            16%
8517 70            Parts:
8517 70 10         Populated , loaded or stuffed printed       kg.           16%
                   circuitboards
8517 70 90         Other                                       kg.          16%";
         (x) for heading 8519, tariff items 8519 10 00 to 8519 93 00, sub-heading 8519 99 , tariff
      items 8519 99 10 to 8519 99 90 and the entries relating thereto , the following heading, sub-
      heading, tariff items and entries shall be substituted , namely:-
  "8519             SOUND RECORDING OR
                   REPRODUCING APPARATUS
8519 20 00         Apparatus operated by coins ,                u            16%
                   banknotes , bank cards , tokens
                   or by other means of payment
8519 30 00         Turntables ( record- decks)                  u            16%
8519 50 00         Telephone answering machines                 u            16%
                   Other apparatus :
8519 81 00                                                                   16%

Using magnetic, optical or semiconductor media u

8519 89            Other:
8519 89 10         Audio Compact disc player                  11           16%
8519 89 20         Compact disc changer including             u            16%
                   mini disc player or laser disc player
8519 89 30         Time Code recorder                         u            16%
8519 89 40        MP-3 player                                              16%
8519 89 90         Other                                      u           16%";

(xi) heading 8520, tariff items 8520 10 00 to 8520 32 00, sub - heading 8520 33 , tariff items 8520 33 10, 8520 33 90 , sub -heading 8520 39 , tariff items 8520 39 10, 8520 39 90, sub- heading 8520 90, tariff items 8520 90 10 and 8520 90 90 and the entries relating thereto shall beomitted;

196

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item (1)

Description of goods (2)

[PART II-

Unit

(3)

Rate ofduty (4)

(xii) for heading 8523 , sub -heading 8523 11 , tariff items 8523 11 11 to 8523 11 29, sub- heading 8523 12, tariff items 8523 12 11 to 8523 1229, sub - heading 8523 13 , tariff items 8523 13 11 to 8523 13 29 , sub -heading 8523 20, tariff items 8523 20 10 to 8523 30 00, sub -heading 8523 90 , tariff items 8523 90 10 to 8523 90 90 and the entries relating thereto , the following heading , sub -headings , tariff items and entries shall be substituted , namely: -

"8523

DISCS , TAPES , SOLID - STATE NON- VOLATILE STORAGE DEVICES , "SMART CARDS " AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA , WHETHER OR NOT RECORDED , INCLUDING MATRICES AND MASTERS PRODUCTION OF DISCS , BUT EXCLUDING PRODUCTS OF CHAPTER 37

Magneticmedia:

8523 21 00

16%

Cards incorporating a magnetic stripe

8523 29

Other:

8523 29 10

Audio cassettes

8523 29 20

Video cassettes

8523 29 30

16%

Video magnetic tape including those inhubs and reels , rolls, pancakes and jumbo rolls

852329 40

½" and 1 " video cassettes

8523 2950

1½" video cassettes suitable to work with betacam , betacam SP/ M II and VHS type VCR

8523 29 60

Other video cassettes and tapes ½" and 1 " video cassettes

8523 29 70

All kinds of Magnetic discs

8523 29 80

Cartridge tape

8523 29 90

Other

852340

Opticalmedia:

8523 40 10

Matrices for production of records ; prepared record blanks

8523 40 20

Cartridge Tape

8523 40 30

½" Video cassette suitable to work

withdigital VCR

8523 40 40

Compact disc (Audio)

8523 40 50

Compact disc (video)

852340 60

Blank master discs (that is, substrate) for producing stamper forcompactdisc

8523 40 70

Stamper for CD audio , CD video and CD - ROM

8523 40 80

Digital video disc

8523 40 90

Other

Semi-conductor media:

8523 51 00

16%

Solid-state non- volatile storage devices

8523 52 00

Smartcards

8523 59 00

Other

8523 80

Other:

8523 80 10

Gramophone records

8523 80 20

Information technology software

8523 80 30

16%

Nil

16%

Audio - visual news or audio visual views

8523 80 40

Children'svideo films

8523 80 50

Video tapes of educational nature

16%

u SEC. 2]

197

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

8523 80 60

2- D/ 3D computer graphics 8523 80 90

Other

Unit

Rate ofduty

(3)

(4)

16%

16%";

(xiii) heading8524 , sub -heading 8524 10, tariff items 8524 10 10, 8524 10 90 , sub -heading 8524 31 , tariff items 852431 11 to 8524 31 90 , sub- heading 8524 32, tariff items 8524 32 10 , 85243290 , sub - heading 8524 39 , tariff items 8524 39 10 to 8524 39 90, sub -heading 852440 , tariff items 8524 40 11 to 8524 40 90, sub -heading 8524 51 , tariff items 8524 51 11 to 8524 51 90, sub -heading 8524 52, tariff items 8524 52 11 to 8524 52 90, sub-heading 8524 53 , tariff items 8524 53 11 to 8524 60 00, sub- heading 8524 91 , tariff items 8524 91 11 to 8524 91 90, sub-heading 8524 99 , tariff items 8524 99 10 to 8524 99 99 and the entries relating thereto shall be omitted;

(xiv) for heading 8525 , sub -heading 8525 10 , tariff items 8525 10 10 to 8525 10 90 , sub- heading 8525 20 , tariff items 8525 20 11 to 8525 40 00 and the entries relating thereto , the following heading, sub -headings , tariff items and entries shall be substituted, namely:-

" 8525

TRANSMISSION APPARATUS

FOR RADIO BROADCASTING OR TELEVISION, WHETHER OR NOT IN CORPORATING RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS , DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS

8525 50

Transmission apparatus:

8525 50 10

Radio broadcast transmitter

8525 50 20

TV broadcast transmitter

8525 50 30

Broadcast equipment

sub -system equipment 8525 50 40

Communicationjamming equipment 8525 50 50

Wireless microphone 8525 50 90

Other

852560

16%

Transmission apparatus incorporating

reception apparatus:

Twoway radiocommunication equipment :

8525 60 11

Walkie talkie set

852560 12

16%

Marine radio communication equipment

8525 60 13

Amateur radio equipment

Other

8525 60 19

Other:

8525 60 91

VSAT terminals

852560 92

16%

Other satellite communication equipment

Other

8525 60 99

8525 80

Television cameras , digital

cameras and video camera

recorders:

8525 80 10

Television Cameras

8525 80 20

Digital cameras

8525 80 30

Video camera recorders

8525 80 90

Other

16%

16%";

(xv) for heading 8527, tariff items 8527 12 00 to 8527 39 00 , sub -heading 8527 90 , tariff items 8527 90 11 to 8527 90 90 and the entries relating thereto , the following heading , sub- heading, tariff items and entries shall be substituted, namely:-

8527

RECEPTION APPARATUS FOR RADIO- BROADCASTING, WHETHER OR NOT COMBINED , IN THE SAME HOUSING, WITH SOUND RECORDING [PART II

THE GAZETTE OF INDIA EXTRAORDINARY

198

Description of goods

(2)

Tariff Item (1)

Unit

Rate ofduty

(4)

(3)

OR REPRODUCING APPARATUS OR A CLOCK

Radio-broadcast receivers capable of operating without an external source ofpower:

8527 12 00

Pocket- size radio cassette -players

8527 13 00

16%

น

16%

Other apparatus combined with sound

recording or reproducing apparatus

Other

8527 19 00

Radio-broadcast receivers not capable ofoperating without an external source ofpower, ofa kind used in motor vehicles :

8527 21 00

Combined with sound recording or reproducing apparatus 8527 29 00

Other

Other:

8527 91 00

Combined with sound recording or reproducing apparatus

8527 92 00

Notcombined with sound recording or reproducing u

16%

น

16%

น

apparatus but combined with a clock

8527 99

Other:

Radio communication receivers:

8527 99 11

Radiopagers

Demodulators

8527 99 12

Other

8527 99 19

8527 99 90

Other

16%

น

16%";

(xvi ) for heading 8528 , sub - heading 8528 12, tariff items 8528 12 11 to 8528 12 99, sub-heading 8528 13 , tariff items 8528 13 10, 8528 13 90, sub heading 8528 21 , tariff items 8528 21 10 to 8528 22 00 , sub-heading 8528 30, tariff items 8528 30 10 to 8528 30 30 and the entries relating thereto, the following heading , sub -headings , tariff items and entries shall be substituted , namely:-

"8528

MONITORS AND PROJECTORS , NOT INCORPORATING TELEVISION RECEPTION APPARATUS ; RECEPTION APPARATUS FOR TELEVISION , WHETHER OR NOT INCORPORATING RADIO - BROADCAST RECEIVER OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS

Cathode-ray tube monitors :

8528 41 00

Of a kind solely or principally used in an automatic data processing system of heading 8471

Other

8528 49 00

Other monitors :

8528 51 00

Ofa kind solely or principally used in an automatic data processing system of heading 8471

น 16% or Rs . 34,000/- per set whichever is higher

น 16% or Rs . 34,000/- per set whichever is higher 199

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2 ]

Tariff Item

Description of goods

(2) (1)

8528 59 00

Other

Projectors:

8528 61 00

Unit

Rate ofduty

(3)

(4)

ப

16% or Rs . 34,000/- per set whichever is higher

u 16% or Rs . 34,000/- per set whichever is higher

Of a kind solely or principally used in an automatic data processing system of heading 8471

Other 852869 00

16% or Rs . 34,000/- per set whichever is higher

Reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing

apparatus:

8528 71 00

Not designed to incorporate a video display or screen

8528 72

Other, colour:

8528 72 11

Television set of screen size upto 36 cm

8528 72 12

Television set of screen sizeexceeding 36 cmbut not exceeding 54 cm

8528 72 13

Television set of screen size exceeding 54 cm but not exceeding 68 cm

8528 72 14

Television set of screen size exceeding 68 cmbut not exceeding 74 cm

8528 72 15

Television set of screen sizeexceeding74 cm butnot exceeding 87 cm

8528 72 16

Television set of screen size exceeding 87 cm but not exceeding 105 cm

8528 72 17

Television set of screen size exceeding 105 cm

8528 72 18

Liquid crystal display television set of screen size below 63 cm

8528 72 19

Other

8528 73

Other, black and white or other monochrome:

8528 73 10

Liquid crystal display television set ofscreen size below 25 cm

Other 8528 73 90

ان

16% or Rs . 34,000/- per set whichever is higher

u 16% or Rs . 34,000/- per set whichever is higher

16% or Rs . 34,000/- per set whichever is higher

u 16% or Rs . 34,000/- per set whichever is higher

น 16% or Rs . 34,000/- per set whichever is higher

u 16% or Rs . 34,000/- perset whichever is higher

u 16% or Rs . 34,000/- per set whichever is higher

u 16% or Rs . 34,000/- per set whichever is higher" ;

200

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description ofgoods

(2)

(1)

[PART II-

Unit

Rateofduty

(3)

(4)

(xvii) in heading 8535 , in the entry in column (2 ) , for the word " PLUGS " the words " PLUGS AND OTHER CONNECTORS " shall be substituted;

(xviii) in heading 8536,-

(a) for the entry in column ( 2) , the following entry shall be substituted, namely:--

" ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS , OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS ( FOR EXAMPLE, SWITCHES , RELAYS , FUSES , SURGE SUPPRESSORS , PLUGS , SOCKETS , LAMP- HOLDERS AND OTHER CONNECTORS , JUNCTION BOXES ) , FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS ;

CONNECTORS FOR OPTICAL FIBRES , OPTICAL FIBRE BUNDLES OR CABLES " ;

(b) after tariff item 8536 69 90 and the entries relating thereto, the following tariff item and entries shall be inserted , namely:-

"8536 70 00

Connectors for optical fibres , optical fibre bundles or cables

16%";

kg.

(xix) for heading 8542 , sub -heading 8542 10, tariff items 8542 10 10 to 8542 21 00, sub- heading 8542 29 , tariff items 8542 29 10 to 8542 90 00 and the entries relating thereto, the following heading , sub -heading , tariff items and entries shall be substituted, namely:---

" 8542

ELECTRONIC INTEGRATED CIRCUITS

Electronic integrated circuits:

8542 31 00

16%

Processors and controllers , whether or not combined with memories , converters , logic circuits , amplifiers , clock and timing circuits , or other circuits

854232 00

Memories

8542 33 00

Amplifiers

854239

Other:

8542 39 10

SIM cards

854239 20

Memory cards

854239 90

Other

854290 00

Parts

16%

16%";

kg.

(xx) for heading 8543 , tariff item 8543 11 00 , sub -heading 8543 19, tariff items 8543 19 10 to 8543 19 90 and the entries relating thereto , the following heading , sub - heading , tariff items and entries shall be substituted , namely:-- "8543

ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS , NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 8543 10

Particle accelerators:

8543 10 10

Ion implanters for doping semi conductor material 8543 10 20

Vanegraff, cock-croft , Waltonaccelerators 8543 10 30

Synchrocyclotrons , synchrotrons 8543 10 90

Otherincluding cyclotrons

16%

16%";

(xxi) in heading 8543 , for tariff items 8543 4000 , 8543 81 00, sub- heading 8543 89, tariff items 8543 89 10 to 8543 89 99 and the entries relating thereto , the following sub -heading , tariff items and entries shall be substituted , namely:-

SEC .2]              THE GAZETTE OF INDIA EXTRAORDINARY                               201
Tariff Item       Description of goods                       Unit         Rate ofduty
  (1)                       (2)                                (3)             (4)
" 8543 70           Other machines and apparatus:
8543 70 11          Proximity card and tags                       u             16%
8543 70 12          Metal detector                                              16%
8543 70 13       --- Mine detector                                u             16%
8543 70 19         Other                                          u             16%
                   Audio special effect equipment :
8543 70 21         Digital reverberators                          u             16%
8543 70 22         Mixing system or consoles                      u             16%
8543 70 29          Other                                                       16%
                    Video special effect equipments:
8543 70 31          Video mixing system or consoles               u            16%
8543 70 32       --- Video effect system                          u            16%
8543 70 33         Digital layering machine                       u             16%
8543 70 34       --- Paint box                                                 16%
8543 70 35         Videotypewriter                                u             16%
854370 36           Video matting machine                         u             16%
8543 70 39          Other                                                       16%
                    Editcontrol Unit :
8543 70 41          Computerised editing system                                 16%
                    controlling more than three video
                    editingmachines
8543 70 42          Other video control unit                      น            16%
8543 70 49          Other                                         u            16%
8543 70 50          Colourcorrector                                             16%
                   Amplifier:
8543 70 61         Broadcast amplifier                                          16%
8543 70 62          Limiting amplifier , video distribution                    16%
                    amplifier and stabilizing amplifiers
8543 7069           Other                                         u             16%
                   Graphic equalizer and synthesized
                    receivers :
8543 70 71         Graphic equalizer                                            16%
8543 70 72          Synthesised receivers                         น             16%
                    Other:
8543 70 91          RF(radio frequency) power                                  16%
                    amplifier and noise generators for
                    communicationjamming equipment ,
                    static and mobile or man -portable
8543 70 92          Equipment gadgets based on solar energy                     16%
8543 70 93          Professional beauty care equipment            น             16%
854370 94           Audio visual stereo encoders                  น             16%
8543 70 95          Time code generator                           น             16%
8543 70 99          Other                                         u            16%";
          (xxii) in heading 8544 , for tariff item 8544 3000, sub - heading 854441 , tariff items 8544 41
       11 to 8544 41 90 , sub -heading 8544 49, tariff items 8544 49 11 to 8544 49 90, sub-heading
      8544 51 , tariff items 8544 51 10 to 8544 51 90, sub - heading 8544 59, tariff items 8544 59 10
       to 8544 59 90 and the entries relating thereto , the following sub - headings , tariff items and
       entries shall be substituted, namely:
"8544 30 00         Ignition wiring sets and other wiring        kg.            16%
                    sets of a kind used in vehicles ,
                    aircraft or ships
                    Other electricconductors ,
                    for a voltage not exceeding 1,000 V :
854442              Fittedwith connectors:
8544 42 10          Paperinsulated                               kg.            16%
 8544 42 20         Plastic insulated                            kg.            16%

202

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(1)

(2)

8544 42 30

Rubber insulated

8544 42 90

Other

Other electric conductors, for a voltage not exceeding 80 V:

854449

Other:

Telephone cables :

8544 49 11

Dry core paper insulated

Other

8544 49 19

8544 49 20

Paperinsulated

8544 49 30

Plastic insulated

8544 49 40

Rubber insulated

854449 90

Other

[PART II-

Unit

Rate ofduty

(4)

(3)

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%";

kg.

(73) in Section XVII , in the Note 1 , the figures " 9501 " shall be omitted;

(74) in Chapter 86 , in heading 8606 , --

(i) tariff item 8606 20 00 and the entries relating thereto shall be omitted;

(ii) in tariff item 8606 30 00, in the entry in column (2) , the word and figures " or 8606 20 " shall be omitted;

(75) in Chapter 87,-

(i) in Note 4, for the figures " 9501 " , the figures " 9503 " shall be substituted;

(ii) in heading 8708 , for tariff items 8708 29 00 to 8708 99 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:-

Other

"8708 29 00

8708 30 00

Brakes and servo - brakes ; parts thereof

8708 40 00

Gearboxes and parts thereof

8708 50 00

Drive-axleswith differential , whether or not provided with other transmission components , and non - driving axles ; partsthereof

8708 70 00

Road wheels and parts and accessories thereof

8708 80 00

Suspension systems and parts thereof (including shock absorbers )

Other parts and accessories :

8708 91 00

Radiators and parts thereof

8708 92 00

Silencers(mufflers ) and exhaust pipes ;

partsthereof

8708 93 00

Clutches and parts thereof

8708 94 00

Steeringwheels , steering columns and steering boxes; parts thereof

8708 95 00

Safety airbags with inflater system;

parts thereof

8708 99 00

Other

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%

kg.

16%";

kg.

(76) in Chapter 88, for heading 8801 , tariff items 8801 10 00 to 8801 90 90 and the entries relating thereto , the following heading , sub - heading, tariff items and entries shall be substituted, namely:-

"8801

BALLOONS AND DIRIGIBLES;

GLIDERS , HANG GLIDERS AND OTHER NON - POWERED AIRCRAFT

8801 00

Balloons anddirigibles; gliders , hanggliders and other non -powered aircraft:

8801 00 10

Gliders and hang gliders

8801 00 20

Balloons

8801 00 90

Other

Nil

Nil";

586263 203

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item

Unit

Description of goods

Rate of duty

(2)

(3)

(1)

(4)

(77) in Chapter 90,-

(i) inNote 1,-

(a) inclause (a) , for the brackets, word and figures " (heading 4204) " , the brackets , word and figures "(heading 4205 ) " shall be substituted;

(b) in clause (g), for the words , figures and bracket " of heading 8481 ) " , the following words , figures and brackets shall be substituted , namely:-

"of heading 8481 ; machines and apparatus ( including apparatus for the projection or drawing of circuits patterns on sensitised semiconductors materials) ofheading 8486 ; " ;

"(h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re- recording apparatus (heading 8519 ) ; sound- heads (heading 8522) ; television cameras , digital cameras and video camera recorders (heading 8525 ) ; radar apparatus , radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres , optical fibre bundles or cables (heading 8536 ); numerical control apparatus of heading 8537 ; sealed beam lamp units of heading 8539 ; optical fibre cables of heading 8544;

(ii) inNote 2, in clause ( a) , for the figures " 8485 ", the figures " 8487 " shall be substituted;

(iii) for Note 3 , the following Note shall be substituted , namely:-

"3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter. ";

(iv) inheading 9006, tariff items 9006 20 00 and 9006 62 00 and the entries relating thereto shall be omitted;

(v) heading 9009 , tariff items 9009 11 00 to 9009 99 00 and the entries relating thereto shall beomitted;

(vi) in heading 9010 ,-

(a) in the entry in column (2), the brackets and words " ( including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) " shall be omitted;

(b) for tariff items 9010 10 00 to 9010 49 00 and the entries relating thereto , the following tariff item and entries shall be substituted, namely :-

"9010 10 00

16%" ;

Apparatus and equipment for automatically developingphotographic ( including cinematographic) filmor paper in rolls or for automatically exposing developed film to rolls of photographic paper

(vii) in heading 9027, tariff item 9027 40 00 and the entries relating thereto shall be omitted;

(viii) in heading 9030,-

(a) for tariff items 9030 20 00, 9030 31 00 , sub - heading 9030 39 , tariff items 9030 39 10 to 9030 39 90 and the entries relating thereto , the following sub-heading , tariff items and entries shall be substituted, namely:-

น

16%

" 9030 20 00 Oscilloscopes and oscillographs Other instruments and apparatus, for measuring or checking voltage, current, resistance or power:

น

9030 31 00

Multimeters without a recording device

16% 16%

9030 32 00

Multimeters with a recording device

9030 33

Other,without a recording device:

16%

9030 33 10

Ammeters , volt meters and watt meters 204

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Unit

Tariff Item

Rate ofduty

Description of goods

(4)

(2)

(3)

(1)

16%

9030 33 20

Spectrum resistance meters

16%

9030 33 30

Capacitance meter

16%

9030 33 40

Frequency measuring apparatus

16%

9030 33 50

Megarmeters

16%

Other

9030 33 90

16%";

9030 39 00

Other, with a recording device

(b) incolumn(1) , for tariff item " 9030 83 00" , the tariff item " 9030 84 00" shall be substituted;

(ix) in heading 9031 , tariff item 9031 3000 and the entries relating thereto shall be omitted;

(78) in Chapter 91 ,-

(i) in heading 9101 , tariff item 9101 12 00 and the entries relating thereto shall be omitted ;

(ii ) in heading 9106, tariff item 9106 2000 and the entries relating thereto shall be omitted;

(79) in Chapter 92,-

(i) heading 9203 , sub - heading 9203 00, tariff items 9203 00 10 and 9203 00 90 and the entries relating thereto shall be omitted;

(ii ) heading 9204, tariff items 9204 10 00 and 9204 20 00 and the entries relating thereto shall be omitted;

(iii ) in heading 9209, tariff items 9209 10 00, 9209 20 00 and 9209 93 00 and the entries relating thereto shall be omitted;

(80) in Chapter 93 , in heading 9306, tariff item 9306 1000 and the entries relating thereto shall beomitted;

(81) in Chapter 94,--

(i) in Note 3 , for the brackets and letters " ( a) " and " (b ) " ; the brackets and letters " (A) " and

"(B)" shall respectively be substituted;

(ii) inheading 9401 , for tariff item 9401 5000 and the entries relating thereto , the following tariff items and entries shall be substituted , namely:-

"- Seats ofcane, osier, bamboo or similar materials:

16%

Ofbamboo or rattan

9401 51 00

16%";

Other

9401 59 00

(iii) in heading 9403, for sub - heading 9403 80 , tariff items 9403 80 10 and 9403 80 90 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:- "- Furniture ofother materials, including cane, osier,

bamboo or similar materials :

16%

9403 81 00

Ofbamboo or rattan

16%";

9403 89 00

Other

(82) in Chapter 95 , -

(i) in Note 1 ,-

(a) for clause (a) , the following clause shall be substituted, namely: ---

"(a) Candles (heading 3406); " ;

(b) in clause (t) , the word " or " occurring at the end shall be omitted;

(c) in clause (u ), for the brackets and words " ( classified according to the constituent material ). " , the brackets and words " ( classified according to the constituent material ) ; or " shall be substituted;

(d) after clause ( u) , the following clause shall be inserted, namely:-

205

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2]

Tariff Item (1)

Description of goods (2)

Unit (3)

Rate ofduty (4)

"(v) Tableware, kitchenware , toilet articles , carpets and other textile floor coverings , apparel , bed linen, table linen , toilet linen, kitchen linen and similar articles having a utilitarian function ( classified according to their constituent material ) ." ;

(ii) for Note 4, the following Notes shall be substituted, namely:-

"4. Subject to the provisions of Note 1, heading 9503 applies , inter alia , to articles of this heading combined with one or more items , which cannot be considered as sets under rule3(b) ofthe General rules for the interpretation of this Schedule, and which , if presented separately, would be classified in other headings , provided the articles are put up together for retail sale and the combinations have essential character of toys .

5.Heading 9503 does not cover articles which , on account of their design , shape or constituent material , are identifiable as intended exclusively for animals, for example, "pet toys " ( classification in their own appropriate heading) ." ;

(iii) heading 9501 , sub -heading 9501 00 , tariff items 9501 00 10 and 9501 00 90 and the entries relating thereto shall be omitted;

(iv) heading 9502, sub -heading 9502 10 and tariff items 9502 10 10 to 9502 99 00 and the entries relating thereto shall be omitted;

(v) for heading 9503 , tariff items 9503 10 00 to 9503 41 00 , sub - heading 9503 49, tariff items 9503 49 10 to 9503 49 90, sub-heading 9503 50 , tariff items 9503 50 10, 9503 50 90 , sub-heading 9503 60, tariff items 950360 10 , 950360 90, sub -heading 9503 70, tariff items 9503 70 10,9503 70 90 , sub -heading 9503 80, tariff items 9503 80 10, 9503 80 90, sub - heading 9503 90, tariff items 9503 90 10 to 9503 90 90 and the entries relating thereto , the following heading, sub -heading, tariff items and entries shall be substituted, namely:-

"9503.

TRICYCLES , SCOOTERS , PEDAL CARS AND SIMILAR WHEELED TΟΥΣ ; DOLLS ' CARRIAGES ; DOLLS ; OTHER TOYS ; REDUCED - SIZE ( " SCALE " ) MODELS AND SIMILAR RECREATIONAL MODELS , WORKING OR NOT; PUZZLES OF ALL KINDS

9503 00 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' ; other toys; reduced-size (" scale ") models and similar recreational models, working or not; puzzles ofallkinds :

9503 00 10

16%

Ofwood

9503 00 20

16%

Ofmetal

9503 00 30

16%

Ofplastics

9503 00 90

Other

16%";

(vi) in heading 9504 ,--

(a) for tariff item 9504 20 00 and the entries relating thereto , the following tariff item and entries shall be substituted, namely:

"9504 20 00

16%";

Articlesand accessories for billiards ofall kinds

(b) for sub -heading 9504 30 , tariff items 9504 30 10 to 9504 30 90 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:-

16%

"9504 30 00

Other games , operated by coins , bank notes , bank cards , tokens or by other means of payment , other than bowling alley equipment

950430 10

Carom board , with or without coins and strikers u

16% 16%";

9504 30 90

Other 206

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description of goods

(2)

(1)

(83) in Chapter 96,-

[PART II-

Unit

Rate of duty

(3)

(4)

(i) for heading 9614, tariff item 9614 20 00 , sub- heading 9614 90 , tariff items 9614 90 10 to 9614 90 90 and the entries relating thereto , the following tariff item and entries shall be substituted, namely:--

"9614 00 00

SMOKING PIPES ( INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS , AND , PARTS THEREOF

16%".

1 207

THE GAZETTE OF INDIA EXTRAORDINARY

SEC. 2 ]

THE EIGHTH SCHEDULE

(See section 72)

In the First Schedule to the Additional Duties of Excise (Goods of Special Importance ) Act ,-

(1) sub-heading 5208 53 , tariff items 5208 53 10 , 520853 20 and 5208 53 90 and the entries relating thereto shall be omitted;

(2) sub-heading 5210 12, tariff items 5210 12 10 and 5210 12 90 and the entries relating thereto shall be omitted;

(3) sub -heading 5210 22, tariff items 5210 22 11 to 5210 22 29 and the entries relating thereto shall be omitted;

(4) sub-heading 5210 42, tariff items 521042 10 to 52104290 and the entries relating thereto shall be omitted;

(5) sub -heading 5210 52 , tariff items 5210 52 10 to 5210 52 90 and the entries relating thereto shall be omitted;

(6) in heading 5211 , for tariff item 5211 19 00, sub - heading 5211 21 , tariff items 5211 21 10 to 5211 21 90, sub - heading 5211 22 , tariff items 5211 22 10 to 5211 22 90 , sub -heading 5211 29, tariff items 5211 29 10 to 5211 29 90 and the entries relating thereto , the following sub-heading, tariff items and entries shall be substituted, namely:-

Unit

Tariff Item

Description of goods

Rate of Additional Duty

(3)

(4)

(2)

(1)

m²

"5211 1900

Otherfabrics

5211 20

Bleached:

5211 20 10

Shirting fabrics

m²

5211 20 20

Canvas (including duck) of carded or combed yarn

52112030

Flannelette

52112040

Saree

5211 20 50

Crepe fabrics including

5211 2060

Twill fabrics

Other:

5211 2091

Zari bordered sari

5211 20 92

Dedsuti, dosuti, ceretonnes and osamburge m

8%";

Other

5211 20 99

(7) tariff items 5513 22 00, 5513 32 00 , 5513 33 00, 5513 42 00 , 5513 43 00 and the entries relating thereto shall be omitted;

(8) sub- heading 5514 13 , tariff items 5514 13 10 and 5514 13 20 and the entries relating thereto shall be omitted;

(9) for tariff items 5514 29 00 to 5514 39 00 and the entries relating thereto , the following tariff items and entries shall be substituted, namely:-

m²

"55142900

Otherwovenfabrics

551430

Ofyarns ofdifferent colours:

55143011

Ofpolyester staple fibres , plain weave

m²

551430 12

3-thread or 4 - thread twill ,

including cross twill,

ofpolyester, staple fibres

551430 13

Other woven fabrics

ofpolyester staple fibres

8%";

Otherwoven fabrics

55143019

L 208

THE GAZETTE OF INDIA EXTRAORDINARY

Tariff Item

Description ofgoods

(1)                   (2)

[PART II-

Unit

Rate ofduty

                                                              (3)             (4)
   (10) sub-heading 5515 92 , tariff items 5515 92 10 to 5515 92 90 and the entries relating thereto
 shall be omitted;
   (11) in heading 5803 , for sub - heading 5803 10, tariff items 5803 10 10 to 5803 10 90 , sub -heading
5803 90, tariff items , 5803 90 10 to 5803 90 90 and the entries relating thereto, the following sub-
heading, tariff items and entries shall be substituted , namely: ----
"580300            Gauze, other than narrow fabrics of heading 5806 :
                   Ofcotton:
5803 00 11          Unbleached                                  m             8%
580300 12          Bleached                                                    8%
5803 00 13         Piece dyed                                   m²            8%
5803 00 14         Yarndyed                                                   8%
5803 00 15         Printed                                      m²            8%
5803 00 19         Other                                        m²            8%
                   Ofother textile materials:
5803 00 91         Ofsilk or silk waste                         m²            8%
5803 00 92         Ofsynthetic fibre                            m²            8%
5803 00 93         Ofartificial fibre                           m²            8%
5803 00 99         Other                                        m²            8%" .

THE GAZETTE OF INDIA EXTRAORDINARY

209

SEC. 2]

THE NINTH SCHEDULE

(See section 74)

Inthe Schedule to the Additional Duties of Excise (Textiles and Textile Articles) Act , for S. No. 4 and the entry relating thereto , the following S. No. and entry shall be substituted, namely:-

S.No.

Description of goods

"4.

Man-made filaments; strip and the like of man -made textile materials , that is to say, all goods falling within Chapter 54." .

210

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-SBC.2]

THE TENTH SCHEDULE

(See section 75)

In the Seventh Schedule to the Finance Act , 2001 , for tariff items 5402 42 00 and 5402 43 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely: ---

Tariff Item

Description of goods

(2)

(1)

"540246 00

Unit

Rate ofduty

(3)

(4)

kg.

Other, of polyesters partially oriented

540247 00

Other, of polyesters

1%".

kg.

PRINTED BY THE MANAGER , GOVT . OF INDIA PRESS , MINTO ROAD , NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS , DELHI- 2006 .

MGIPMRND-5862GI-7-4-2006.