1. Re-publication of The Finance Act, 2006 (No.21 of 2006)

Kerala Gazette No. 28 dated 10th July 2007. PART I Section i

GOVERNMENT OF KERALA

Law (Leg. Publication) Department

NOTIFICATION

No. 16360/Leg. Pbn. 2/06/Law. Dated, Thiruvananthapuram, 23rd August, 2006.

The following Act of Parliament, published in the Gazette of India, Extraordinary, Part II, Section I, dated the 19th April 2006 is hereby republished for general information. The Bill as passed by the Houses of Parliament received the assent of the President on the 18th April, 2006.

By order of the Governor,

P. S. GOPINATHAN,

Law Secretary.

THE FINANCE ACT, 2006

(ACT No. 21 OF 2006)

ACT

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. Short title and commencement.—(1) This Act may be called the Finance Act, 2006.

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

CHAPTER II

RATES OF INCOME-TAX

2. Income-tax.—(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2006, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income-tax calculated under Chapter VIII-A of the Income-tax Act, 1961 (43 of 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 A of 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; and3 (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 Paragraph A, 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) 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 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 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 of the 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 as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the 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 computed under this sub-section 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 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 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 income-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 income-tax.

(4) In cases in which tax has to be charged and paid under section 115-O 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, 194A, 194B, 194BB, 194D and 195 of the Income tax Act, at the rates in force, the deductions shall be made at the 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) in the 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 aggergate 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 of the Union, calculated in the manner provided therein.

(8) In cases in which tax has to be collected under section 206C of the Income-tax Act, 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 and body 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 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;

(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 in which the "advance tax" payable under Chapter XVII-C of the said Act has to be computed at the rate or rates in force, such income-tax or, as the case may be, "advance tax" 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 said Act shall be increased by a surcharge for purposes of the Union, calculated in each case in the 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 benifits 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) in the 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 "advance tax" where the total income or fringe benefits, as the case may be, exceeds ten lakh rupees;

(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 case 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-tax Act, income-tax is to 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

(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 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) of Paragraph 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 of sixty five years or more at any time during the previous year, referred to in item (III) of Paragraph 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-tx or "advance tax" so arrived at, as reduced by the rebate of income-tax calculated under Chapter VIII-A of the said Act, shall be increased by a surcharge for purposes of the Union cal- culated 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 fulfill 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 com- pany which, in respect of its income liable to income-tax under the income- tax Act for the Assessment year commencing on the 1st day of April, 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 that Act. .

CHAPTER III

DIRECT TAXES

Income-tax

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

(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 uni- versity 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) or sub-clause (vi) or by any hospital or other in- stitution referred to in sub-clause (iiiae) or sub-clause (via)" shall be substituted with effect from the 1st day of April, 2007;

(B) after sub-clause (vii), the following sub-clause shall be inserted with effect from the 1st day of April, 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:—

'(26A) "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) 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 categary 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 raisemonies 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 con- structing 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 entered into by the Central Governemnt 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. Amendment of section 10.—In section 10 of the Income-tax Act,—

(a) in clause (6BB), for the words, figures and letters "or entered into after the 31st day of March, 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 of April, 2007;

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

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

"(iii) any constituency allownance 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 effect from 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 instituion 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 finacial 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 of April, 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 in- come, by way of contributions received from recognised stock exchanges and the members thereof," shall be substituted with effect from the 1st day of April, 2007 ;

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

(g) in clause (38),—

(i) 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 115 JB.";

(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;

(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) is established or constituted or appointed not for the purposes of profit;

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. Amendment of section 10B.—In section 10B of the Income-tax Act, in sub-section (1),—

(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.".

6. Amendment of section 13.—In section 13 of the Income-tax Act, after sub-section (6) and before Explanation 1, the following sub-section shall be inserted with effect from the 1st day of April, 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.".

7. Amendment of section 14A.—Section 14A of the Income-tax Act shall be numbered as sub-section (1) thereof and after sub-section (1) as so numbered, the following sub-sections shall be inserted with effect from the 1st day of April, 2007, namely:—

"(2) The Assessing Officer shall determine the amount of expendi- ture 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 of the 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".

8. Amendment of section 17.—In section 17 of the Income-tax Act, in clause (2), after sub-clause (vi), in the proviso, with effect from the 1st day of April, 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 (i) of section 3 of the Insur- ance Regulatory and Development Authority Act, 1999, (41 of 1999)" shall be inserted;

(ii) in clause (iv), 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 (41 of 1999)," shall be inserted.

9. Amendment of section 36.—In section 36 of the Income-tax Act, in sub-section (I),—

(a) for clause (ib), the following clause shall be substituted with effect from the 1st day of April, 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 of his employees under a scheme framed in this behalf by—

(A) the General Insurance Corporation of India formed under section 9 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972) and approved by the Central Government; or13 (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 Authority Act, 1999;"; (41 of 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 of April, 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 may be notified by the Board in this behalf in the Official Gazette and which fulfils the conditions as may be prescribed;

(ii) an undertaking referred to in clause (ii) or clause (iii) or clause (iv) of sub-section (4) of section 80-IA; and (iii) an undertaking referred to in sub-section (10) of section 80-IB;'.

10. Amendment of section 40.—In section 40 of the Income-tax Act, in clause (a), after sub-clause (ii),—

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

"Explanation 1.—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 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 with effect 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;".

11. Amendment of section 43.—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. Amendment of section 43B.— In section 43B of the Income-tax Act,—

(a) after Explanation 3B, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 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, 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, 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 of doubts, 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.".

13. Amendment of section 54EC.—In section 54EC of the 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 of April, 2006,—

(i) by the National Highways Authority of India constituted under section 3 of the National Highways Authority of India Act, 1988 (68 of 1988), and notified by the Central Government in the Official Gazette for the purposes of this section; or

(ii) by the Rural Electrification Corporation Limited, a company formed and registered under the Companies Act, 1956 (1 of 1956), and notified by the Central Government in the Official Gazette for the purposes of this section.'.

14. Amendment of section 54ED.—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 of April, 2006, of a long-term capital asset," shall be substituted with effect from the 1st day of April, 2007.

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

"80AC. Deduction not to be allowed unless return furnished.— Where in computing the total income of an assessee of the previous year relevant to the assessment year commencing on the 1st day of April, 2006 or any subsequent assessment year, any deduction is admissible under section 80-1A or section 80-IAB or section 80-IB or section 80-IC, no such deduction15 shall be allowed to him unless the furnishes a return of his income for such assessment year on or before the due date specified under sub-section (1) of section 139.".

16. Amendment of section 80C.—In section 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—

(a) for a fixed period of not less than five years with a scheduled bank; and

(b) which is in accordance with a scheme framed and notified, by the Central Government, in the Official Gazette for the purposes of this clause.

Explanation.—For the purposes of this clause, "scheduled bank" means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), or a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), or a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970), or under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 (40 of 1980) or any other bank, being a bank included in the Second Scheduled to the Reserve Bank of India Act, 1934 (2 of 1934).'.

17. Amendment of section 80CCC.—In section 80CCC of the Income-tax Act, in sub-section (1), for the words "ten thousand rupees", the words "one lakh rupees" shall be substituted with effect from the 1st day of April, 2007.

18. Amendment of section 80-IA.—In section 80-IA of the Income-tax Act, in sub-section (4), with effect from the 1st day of April, 2007,—

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

'(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 development bank.

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

(a) "co-operative bank" and "primary agricultural credit society" shall have the meanings respectively assigned to them in Part V of the Banking Regulation Act, 1949 (10 of 1949);

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

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

'90A. Adoption by Central Government of agreement between specified associations for double taxation relief.—(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—

(i) income on which 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 corre- sponding law in force in that specified territory outside India to pro- mote 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 of income-tax chargeable under this Act or under the corresponding law in force in that specified territory outside India, or investigation of cases of such evasion or avoidance, or

(d) for recovery of income-tax under this Act and under the cor- responding law in force in that specified teritory outside India.

(2) Where a specified association in India has entered into an agree- ment 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 of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agree- ment 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 of tax 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.'.

21. Amendment of section 92C.—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 1st day of April, 2007.

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

'115BBC. Anonymous donations to be taxed in certain cases.— (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) or any 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—

(i) 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 chargable had his total income been reduced by the amount of income referred to in clause (i).

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

(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 direction that such donation is for any university or other educational institution or any 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) of section 2, where a person receiving such contribution does not maintain a record or the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed.'.

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

"(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).

(2A) The tax credit to be allowed under sub-section (1A) shall be the difference of the 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 (1A).

(3) The amount of tax credit determined under sub-section (2) 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 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 succeeding the assessment year in which tax credit becomes allowable under sub-section (1A).".

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

(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 of April, 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:—

"if any 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".

25. Amendment of section 115-O.—In section 115-O 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 of April, 2007.

26. Amendment of section 115R.—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.

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

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

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

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

(a) in sub-section (2),—

(i) in clause (D), in the proviso,—

(A) in clause (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 of repute for promoting the sale of goods or services of the business of the 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:—

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

(b) in sub-section (3), after the words "payable by the employee", the words "or any benefit 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. Amendment of section 115WC.—In section 115WC of the Income-tax Act, with effect from the 1st day of April, 2007,—

(a) in sub-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 (Q) of sub- section (2) of section 115WB.";

(b) in sub-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) of sub- section (1);

(ab) in the case of an employer engaged in the business of carriage of passengers 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);';

(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 115 WB shall be "five per cent." instead of "twenty per cent." referred to in clause (c) of sub- section (1);

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

30. Amendment of section 120.—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. Amendment of section 139.—In section 139 of the Income-tax Act,—

(I) 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) In sub-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 of April, 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 of June, 2006, namely:—

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

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

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

32. Amendment of section 139A.—In section 139A of the Income-tax Act,—

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

"(1B) 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 of persons 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 as may 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) in sub-section (5C), for the word "seller", the words "person responsible for collecting tax" shall be substituted with effect from the 1st day of April, 2007;

(e) in sub-section (5D),—

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

(B) after clause (ii), the following clause shall be inserted with effect from the 1st day 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. Insertion of new section 139B.—After section 139A of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2006, namely:—

'139B. Scheme for submission of returns through Tax Return Prepares.—(1) for the purpose of enabling any specified class or classes of persons in preparing and furnishing returns of income, the Board may, without25 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 employee of the "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 person" 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 Return Preparer;

(d) the duties 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 session26 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 Houses agree that the Scheme should not be framed, the Scheme shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that Scheme.'.

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

(a) in sub-section (1), for the words "after taking into account the amount of tax, if any, already paid under any provision of this Act", the following shall be substituted, namely:—

"after taking into account,—

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

(ii) any tax deducted or collected at source;

(iii) 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;

(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 (1A), for clause (i), the following clause shall be substituted, namely:—

"(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 of tax claimed under section 90A on account of tax 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 of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India;

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

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

(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 of April, 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 of April, 1990 to a person who has not made a return within 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. Amendment of section 148.—In section 148 of the Income-tax Act, in sub-section (1),—

(i) the following proviso 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 of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and28 (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 (20 of 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 deemed to be a valid notice:

Provided further that in a case—

(a) where a return has been furnished during the period commencing on the 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 Ist day of October, 2005, namely:—

"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. Amendment of section 153.—In section 153 of the Income-tax Act, with effect from the 1st day of June, 2006,—

(a) in sub-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 first day of April, 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 (1A), for the words "two years", the words "twenty- one months" shall be substituted;

(d) in sub-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 of April, 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 (2A), after the proviso, the following proviso shall be inserted, namely:—

'Provided further that where the order under section 254 is received by the Chief Commissioner 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 of April 2005, the provisions of this sub-section shall have effect as if for the words "one year", the words "nine months" had been substituted.'.

38. Amendment of section 153B.—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:—

'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 of April, 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 one months from the end of the 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 is later.'.

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

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

41. Amendment of section 199.—In section 199 of the Income-tax Act, in sub-section (3), for the figures, letters and words "1st day of April, 2006", the figures, letters and words "1st day of April, 2008" shall be substituted.

42. Amendment of section 201.—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 of June, 2006.

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

44. Amendment of section 203A.—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:—

"(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;".

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

46. Amendment of section 206.—In section 206 of the Income-tax Act, in sub-section (1), for the words "responsible for deducting tax", the words, figures and letters "responsible for deducting tax before the 1st day of April, 2005" shall be substituted.

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

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

(b) in sub-section (5),—

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

(ii) in the second proviso, 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 of April, 2008" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2005;

(c) in sub-section (5A), for the words "collecting tax", the words, figures and letters "collecting tax before the 1st 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 of April, 2007, namely:—

"(6A) 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) in sub-section (7),—

(i) for the word " seller " the words "person responsible for collecting tax " shall be substituted with effect from the 1st day of April, 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)" shall be inserted with effect from the 1st day of June, 2006;

(f) in sub-section (8), for the word " seller ", the words "person responsible for collecting tax " shall be substituted with effect from the 1st day of April, 2007.

48. Amendment of section 234A.—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) of section 143 or on regular assessment as reduced by the advance tax, if any, paid and any tax deducted or collected at source", the following shall be substituted with effect from the 1st day of April, 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 relief of tax allowed under section 90 on account of tax paid in a country outside India;

(iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory 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.".

49. Amendment of section 234B.—In section 234B of the income-tax Act, 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 reduced by the amount of,—

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

(iii) any relief of 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.'.

50. Amendment of section 234C.—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 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 of tax allowed under section 90 on account of tax paid in a country outside India ;

(iii) any relief of 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.'.

51. Amendment of section 246A.—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 of April, 2007.

52. Insertion of new section 271CA.—After section 271C of the Income- tax Act, the following section shall be inserted with effect from the 1st day of April, 2007, namely:—

"271CA. Penalty for failure to collect tax at source.—(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 impossible under sub-section (1) shall be imposed by the Joint Commissioner.".

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

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

'(1A) 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 (IA)" shall be inserted.

55. Amendment of section 273B.—In section 273B of the Income-tax Act,—

(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. Amendment of Fourth Schedule.—In the Fourth Schedule to the Income-tax Act, in Part A, with effect from the 1st day of April, 2007,—

(a) in rule 3, 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) in rule 4, after clause (e), the following clause shall be inserted, namely:—

"(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 and Miscellaneous Provisions Act, 1952 (19 of 1952) apply; and such establishment has been exempted 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;".

Wealth-tax

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

(a) in sub-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 the36 1st day of April, 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 of April, 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 of April, 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

58. Amendment of section 23.—In section 23 of the Customs Act, 1962 (52 of 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.".

59. Amendment of section 68.—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.".

60. Amendment of notifications issued under section 25 of Customs Act.— The notifications of the Government of India in the Ministry of Finance (Department of Revenue) numbers G. S. R. 423 (E), dated the 20th April, 1992 and G. S. 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.

(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 Government had the power to amend the said notifications under sub-section (1) of section 25 of the Customs Act, 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

61. Amendment of section 9.—In section 9 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act),—

(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:—

"(7A) Unless otherwise provided, the provisions of the Customs Act,1962 (52 of 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, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act.".

62. Amendment of section 9A.—In section 9A of the Customs Tariff Act, 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. Amendment of First Schedule.—In the Customs Tariff Act, the First Schedule shall,—

(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

64. Amendment of section 12C.—In section 12C of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in sub- section (2), after clause (c), the following clause shall be inserted, namely:—

"(d) the surplus amount referred to in sub-section (6) of section 73A of the Finance Act, 1994 (32 of 1994).".

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

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

66. Amendment of Third Schedule.—In the Central Excise Act, the Third Schedule shall,—

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

(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 the said Fifth Schedule.

Excise tariff

67. Amendment of First Schedule to Act 5 of 1986.—In the Central Excise Tariff Act, 1985, the First Schedule shall,—

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

Service tax

68. Amendment of Act 32 of 1994.—In the Finance Act, 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 w o r d "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 of transport of goods or passengers by aircraft;';

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

'(7a) "auction of property" 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 of property;';

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

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

(9b) "a u tomated 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, transaction processing, cash forecasting, replenishment, reconciliation and value-added services;

(9c) "banker to an issue" m e a ns a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 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 of pay order, demand draft, cheque, letter of credit and bill of exchange; transfer of m o n e y i n c l u d i n g t e l e g r a p h i c t r a n s f e r, m a i l t r a n s f e r a n d electronic 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;

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

'(35a) ''customs airport '' means an airport appointed as such under clause (a) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962);';

(12) in clause (38), for the words ''commercial concern'' , the word ''peson'' 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;

(56b) ''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 reinsurer '' 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) ''managment, maintenance or repair'' means any service provided by—

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

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

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

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

(c) maintenance or repair including reconditioning or restor- ation, 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 of any 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 clause (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) a person 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 concern 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 rela- tions, 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, finalishing 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 words ''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,—

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

(ii) engagement or providing of crews;

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

(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 of donations or gifts, given by the donors subject to the condition that the services provider is under no obligation to provide anything in return to such donors;';

(32) after clause (104b), the following clause 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 of delivery schedules, managing45 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 words''insurer'' wherever it occurs, the words '' i n s u r e r, 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;

(f) in sub-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) after sub-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 a non-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 of space 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 music 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.

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 ( 25 of 1867) ;

(zzzn) to any body corporate or firm, by any person receiving sponsorship, in relation to such sponsorship, in any manner, but does not in- clude 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.

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;

(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, (24 of 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 of property, property, movable or immovable, tangible or intangible in any manner, but does not include auction of property under the directions or orders 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 occuring at the end shall be omitted;

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

'Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this clause, ''technicl testing and analysis'' includes testing and analysis undertaken for the purpose of clinical testing of drugs and48 formulations; but does not include testing or analysis for the purpose of determination 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:—

''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), (zzzl), (zzzm), (zzzn), (zzzo), (zzzp), (zzzq), (zzzr), (zzzs), (zzzt), (zzzu), (zzzv)and (zzzw)'' shall be subsitituted;

'66A. Charge of service tax on services received from outside

India.— (1) Where any service specified in clause (105) of section 65 is,—

(a) provided or to be provided by a person who has established a buiness 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,

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 purpose 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 of residence, 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. Valuation of taxable services for charging service tax.— (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,—

(i) i n a c a s e w h e r e t h e p r o v i s i o n o f s e r v i c e i s f o r a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him;

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

(iii) i n a c a s e w h e r e t h e p r o v i s i o n o f s e r v i c e i s f o r 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 of credit,draft, pay order, travallers 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-leived or short-paid or erroneously refunded, by reason of fraud, collusion or any wilful misstatement 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 in part as may be accepted by him,and the interest payable thereon under section 75 and penalty equal to twenty-five per cent of the 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 provisios 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 futher 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.'';

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

''73A. Service tax collected from any person to be deposited with Central Government.—(1) Any person who is liable to pay service tax under the provisions of this 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 not been 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 in the notice, should not be paid by 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).

(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 (1 of 1944) or, as the case may be, refunded to the person who has borne the insidence 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 the date of the public notice to be issued by the Central Excise Officer for the refund of such surplus amount.

73B. Interest on amount collected in excess.—Where an amount has been collected in excess of the tax assessed or determined and paid for any taxable service under the 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:

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, (1 of 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 of such order, instruction or direction, as the case may be, no interest shall be 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.

73C. Provisional attachment to protect revenue in certain cases.—(1) Where, during the pendency of any proceeding under section 73 or section 73A, the Central Excise Officer is of the opinion that for the purpose of protecting the interests the revenue, it is necessary so to do, he may, with the previous approval of the Commissioner of Central Excise, by order in writing, attach pro- visionally 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.

73D. Publication of information in respect of persons in certain cases.—

(l) If the Central Government is of the opinion that it is necessary or expedi- ent in the public interest to publish the name of any person and any other par- ticulars relating to any proceedings under this Chapter in respect of such per- son, 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:—

"76. Penalty for failure to pay service tax.— 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 hundered rupees for every day during which such failure continues or at the rate of two percent. 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:

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 is computed as follows:—

2% of the amount of default for 10 days=2×10,00,000×10/31=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;

(I) after section 86, the following section shall be inserted, namely:—

"87. Recovery of any amount due to Central Government.—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 pay- able 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 to the 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 person to 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 to make 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 is paid; 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 and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;

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

(J) after section 93, the following section shall be inserted, namely:—

"93A. Power to grant rebate.—Where any goods or services are ex- ported, the Central Government may grant rebate of service tax paid on taxable services which are used as input services for the manufacturing or processing of such goods or for providing any taxable services and such rebate shall be subject to such extent and manner as may be prescribed:

Provided that where any rebate has been allowed on any goods or services under this section and the sale proceeds in respect of such goods or consider- ation in respect of such services are not received by or on behalf of the ex- porter in India within the time allowed by the Reserve Bank of India under sec- tion 8 of the Foreign Exchange Management Act, 1999, (42 of 1999). Such rebate shall be deemed never to have been allowed and the Central Government may recover or adjust the amount of such rebate in such manner as may be pre- scribed.";

(K) in section 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 (I) of section 73C;

(ccc) publication of name of any person and particulars relating to any preceeding under sub-section (I) 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;";

(4) after clause (h), the following clause shall be inserted, namely:—

"(hh) rebate of service tax paid or payable on the taxable services used as input services in the manufacturing or processing of goods exported out of India under section 93A;";

(L) in section 95, after sub-section (1B), the following sub-section shall be inserted, namely:—

"(1C) 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.";

(M) 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.".

CHAPTER V

MISCELLANEOUS

69. Amendment of Act 2 of 1899.—In the Indian Stamp Act, 1899,—

(a) in section 9, in sub-section (2), in clause (a), for the words "Seventh Schedule to the 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.

70. Repeal of Act 11 of 1926.—The Promissory Notes (Stamp) Act, 1926, is hereby repealed:

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. Amendment of section 14 of Act 74 of 1956.—In the Central Sales Tax Act, 1956, in section 14, after clause (v), the following clause shall be inserted, namely:—

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

72. Amendment of First Schedule to Act 58 of 1957.—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.

73. Amendment of Schedule to Act 47 of 1974.—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.

74. Amendment of Schedule to Act 40 of 1978.—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.

75. Amendment of Seventh Schedule to Act 14 of 2001.—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.

76. Amendment of Act 23 of 2004.—In the Finance (No. 2) Act, 2004, with effect from the 1st day of June, 2006,—

(a) in section 97, 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 fig- ures 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;

THE FIRST SCHEDULE

(See section 2)

PART I

INCOME-TAX

Paragraph A

(I) In the case of every individual other than the individual referred to in items (II) and (III) of this Paragraph or Hindu undivided family or association of persons of body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which any other Paragraph of this Part applies,—

Rates of income-tax

(1) Where the total income does not Nil

exceed Rs. 1,00,000

(2) where the total income exceeds 10 per cent. of the amount by which Rs. 10,000 but does not exceeds the total income exceeds Rs.1,00,000; Rs. 1,50,000

(3) where the total income exceeds Rs. 5,000 plus 20 per cent. of the Rs. 1,50,000 but does not exceeds 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 of every individual, being a woman resident in India, and below the age of sixty-five years at any time during the previous year,—

Rates of income-tax

(1) Where the total income does not Nil

exceed Rs. 1,35,000

(2) where the total income exceeds 10 per cent. of the amount by which Rs1,35,000 but does not exceeds 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 exceeds 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) In the case of every 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 of income-tax

(1) Where the total income does not Nil

exceed Rs. 1,85,000

(2) where the total income exceeds 20 per cent. of the amount by which Rs. 1,85,000 but does not exceeds the total income exceeds Rs.1,85,000; Rs. 2,50,000

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

exceeds Rs. 2,50,00060

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,—

(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 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 mount Rs. 10,000 but does not exceeds by which the total income exceeds Rs. 20,000 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,—

Rate of income-tax

On the whole of the total income 30 per cent.

Surcharge on income-tax

The amount of income-tax computed at the rate herein before 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 per cent.

Paragraph E

In the case of company,—

Rates of income-tax

I. In the case of a domestic company 30 per cent.of the total income;

II. In the case of a company other than a domestic company—

(i) on so much of the total income as consists of,—

(a) royalties received from Government or an Indian concern in pursuance of an agreement made by it with the Govern- ment or the Indian concern after the 31st day of March, 1961 but before the 1st day of April, 1976 ; or

(b) fees for rendering technical services recei- ved from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 29th day of February, 1964 but before the 1st day of April, 1976

and where such agreement has, in either case, been 50 per cent.

approved by the Central Government.

(ii) on the balance, if any, of the total income 40 per cent.

Surcharge on income-tax

The amount of income-tax computed in accordance with the proceeding 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) 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 provision 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:—

Rate of Income-tax

1. In the case of a person other than a company—

(a) where the person is resident in India—

(i) on income by way of inetrest other than

"Interest on securities" 10 per cent.;

(ii) on income by way of winnings from lotteries 30 per cent.;

crossword puzzles, card games and other games of any sort.

(iii) on income by way of winnings from horse races 30 per cent.;

(iv) on income by way of insurance commission 10 per cent.;

(v) on income by way of interest payable on— 10 per cent.;

(A) any debentures or securities other than a security of the Central or State Government for money issued by or on behalf of any local autho- rity 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 Contacts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder.

(vi) on any other income

20 per cent.;

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

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

(A) on any investment income 20 per cent.;

Rate of Income-tax

(B) on income by way of long-term capital gains 10 per cent.;

referred to in section 115E

referred to in section 111A

(D) on other income by way of long-term capital 20 per cent.;

gains [not being long-term capital gains referred to in clauses (33), (36) and (38) of section 10]

(E) on income by way of interest payable by 20 per cent.;

Government or an Indian concern on moneys borrowed or debit 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 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 115 A of the Income-tax Act, to a person resident in India—

(I) Where the agreement is made on or after the 1st day 20 per cent.;

of June, 1997 but before the 1st day of June, 2005.

(II) Where the agreement is made on or after the 1st day 10 per cent.;

of 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 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 in64

Rate of Income-tax

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

(I) 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 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—

(I) 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

(I) on income by way of winnings from lotteries, crossword puzzles, 30 percent.;

card games and other games of any sort

(J) on income by way of winnings from horse races 30 per cent.;

(K) on the whole of the other income 30 per cent.;

(ii) in the case of any other person—

(A) on income by way of interest payable by Government 20 per cent.;

or an Indian concern 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 the65

Rate of Income-tax

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-tax Act, to a person resident in India—

(I) where the agreement is made on or after the 1st day 20 per cent.;

of June, 1997 but before the 1st day of June, 2005.

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

of June, 2005.

(C) on income by way of royalty [not being royalty of the nature referred to in sub-item (b) (ii) (B)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—

(I) where the agreement is made on or after the 1st day 20 per cent.;

of June, 1997 but before the 1st day of June, 2005

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

of June, 2005.

(D) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and

where such agreement is with an Indian concern, the agreement

is approved by the Central Government or where it relates to a

matter included in the industrial policy, for the time being in force,

of the Government of India, the agreement is in accordance with

that policy—

(I) where the agreement is made on or after the 1st day 20 per cent.;

of June, 1997 but before the 1st day of June, 2005

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

of June, 2005

(E) on income by way of winnings from lotteries, crossword 30 per cent.;

puzzles, card games and other games of any sort.

Rate of Income-tax

(F) on income by way of winnings from horse races 30 per cent.;

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

to in section 111A

(H) on income by way of long-term capital gains [not 20 per cent.;

being long-term capital gains referred to in clauses (33), (36) and (38) of section 10]

(I) on the whole of the other income 30 per cent.;

2. In the case of a company—

(a) where the company is a domestic company—

(i) on income by way of interest other than "Interest on 20 per cent.;

securities"

(ii) on income by way of winnings from lotteries, 30 per cent.;

crossword puzzles, card games and other games of any sort.

(iii) on income by way of winnings from horse races 30 per cent.;

(iv) on any other income

20 per cent.;

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

(i) on income by way of winnings from lotteries, 30 per cent.;

crossword puzzles, card games and other games of any sort

(ii) on income by way of winnings from horse races 30 per cent.;

(iii) on income by way of interest payable by 20 per cent.;

Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency

(iv) on income by way of royalty payable by Govern- ment or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1976 where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (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-tax Act, to a person resident in India—

Rate of Income-tax

(A) where the agreement is made before the 1st day 30 per cent.;

of June, 1997

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

(v) on income by way of royalty [not being royalty of the nature referred to in sub-item (b) (iv)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—

(A) where the agreement is made after the 31st day 50 per cent.;

of March, 1961 but before the 1st day of April, 1976

(B) where the agreement is made after the 31st day 30 per cent.;

of March, 1976 but before the 1st day of June, 1997

of June, 1997 but before the 1st day of June, 2005

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

of June, 2005

(vi) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian c o n c e r n , t h e a g r e e m e n t i s a p p r o v e d b y t h e C e n t r a l Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—

(A) where the agreement is made after the 29th day 50 per cent.;

of February, 1964 but before the 1st day of April, 1976

(B) where the agreement is made after the 31st day 30 per cent.;

of March, 1976 but before the 1st day of June, 199768

Rate of Income-tax

of June, 1997 but before the 1st day of June, 2005

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

of June, 2005.

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

referred to in section 111A

(viii) on income by way of long-term capital gains 20 per cent.;

[not being long-term capital gains referred to in clauses (33), (36) and (38) of section 10]

(ix) on any other income

40 per cent.

Explanation.—For the purpose of item 1 (b) (i) of this Part, "investment income" and "non-resident Indian" shall have the meanings assigned to them in Chapter XII-A of the Income-tax Act.

Surcharge on income-tax

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

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

(i) in the 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) in the case of every firm and artificial juridical 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 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. 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-tax Act 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 may be, "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 (1A) of section 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 to tax under section 115WA] shall be charged, deducted or computed at the following rate or rates:—

PARAGRAPH A

(I) In the case of every 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

(1) where the total income does not exceed Nil;

Rs. 1,00,000

(2) w h e r e t h e t o t a l i n c o m e e x c e e d 10 per cent. of the amount Rs 1,00,000 but does not exceed Rs. 1,50,000. by which the total income

exceeds Rs. 1,00,000;

(3) w h e r e t h e t o t a l i n c o m e e x c e e d s Rs. 5,000 plus 20 per cent. of Rs. 1,50,000 but does not exceed Rs. 2,50,000 the amount by which the total

income exceeds Rs. 1,50,000;

Rs. 2,50,000.

(4) w h e r e t h e t o t a l i n c o m e e x c e e d s Rs. 25,000 plus 30 per cent. of the amount by which the total income exceeds Rs. 2,50,000.

(II) In the case of every individual, being a woman resident in India, and below the age of sixty-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 Rs. 1,35,000 but does not exceed Rs. 1,50,000. by which the total income

exceeds Rs. 1,35,000;

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

income exceeds Rs. 1,50,000;

Rs. 2,50,000.

(4) w h e r e t h e t o t a l i n c o m e e x c e e d s 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 time during the previous year,—

Rates of income-tax

(1) where the total income does not exceed Nil;

Rs. 1,85,000

(2) where the total income exceeds 20 per cent. of the amount Rs. 1,85,000 but does not exceed by which the total income Rs. 2,50,000.

exceeds Rs. 1,85,000 ;

Rs. 2,50,000

(3) where the total income exceeds 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,—

(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 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 exceed 10 per cent. of the total income;

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 b y w h i c h t h e t o t a l Rs. 20,000.

income exceeds Rs. 10,000 ;

(3) where the total income exceeds Rs. 3,000 plus 30 per cent.of Rs. 20,000

the amount by which the total

income exceeds Rs. 20,000.

PARAGRAPH C

In the case of every firm,—

Rate of income-tax

On the whole of the total income 30 per cent.

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 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 per cent.

PARAGRAPH E

In the case of a company,—

Rate of income-tax

I. In the case of a domestic company 30 per cent. of the total

income;

II. In the case of a company other than a domestic company—

(i) on so much of the total income as consists of,—

(a) royalties received from Government or an

Indian concern inpursuance of an agreement

made by it with the Government or the Indian

concern after the 31st day of March,1961 but

before the 1st day of April, 1976; or

(b) fees for rendering technical services received

from Government or an Indian concern in

pursuance of an agreement made by it with

the Government or the Indian concern after

the 29th day of February, 1964 but before the

1st day of April, 1976,

and where such agreement has, in either 50 per cent.;

case, been approved by the Central Government

(ii) on the balance, if any of the total income 40 per 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,—

(i) in the 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 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 modi- fication that the reference to section 40A therein shall be construed as not includ- ing 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 in- come derived from any building required as a dwelling-house by the receiver of the rent or revenue of the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c)] shall be computed as if it were income chargeable to in- come-tax under that Act under the head "Profits and gains of business or profes- sion" 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 be, 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 of rent-in-kind referred to in the said sub-clause (c) shall be computed as if it were income chargeable to income-tax under that Act under the head "Income from house property" and the provisions of sections 23 to 27 of that Act shall; so far as may be, apply accordingly.

Rule 4.—Notwithstanding anything contained in any other provisions of these rules, in a case—

(a) where the assessee derives income from sale of tea grown and manufactured by him in India, such income shall be computed in accordance with rule 8 of the Income-tax Rules, 1962, and sixty per cent. of such in- come shall be 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 brown crepe, re-milled crepe, smoked blanket 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) where the assessee derives income from sale of coffee grown and manufactured by him in India, such income shall be computed in accordance with rule 7B of the Income-tax Rules, 1962 and sixty per cent. or seventy-five per cent., as the case my be, of such income shall be regarded as the agricultural income of the assessee.

Rule 5.—Where the assessee is a member of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) which in the previous year has either no income chargeable to tax under the Income-tax Act or has total income not exceeding the maximum amount not chargeable to tax in the case of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) but has any agricultural income then, the agricultural income or loss of the association or body shall be computed in accordance with these rules and the share of the assessee in the agricultural income or loss so computed shall be regarded as the agricultural income or loss of the assessee.

Rule 6.—Where the result of the computation for the previous year in respect of any source of agricultural income is a loss, such loss shall be set off against the income of the assessee, if any, for that previous year from any other source of agricultural income:

Provided that where the assesee is a member of an association of persons or a body of individuals and the share of the assessee in the agricultural income of the association or body, as the case may be, is a loss, such loss shall not be set of against any income of the assesee from any other source of agricultural income.

Rule 7.—Any sum payable by the assessee on account of any tax levied by the State Government on the agricultural income shall be deducted in computing the agricultural income.

Rule 8.—(1) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 2006, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day of April, 1998 or 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 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 first day of April, 2004 or the 1st day of April, 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 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,

(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 1st day of April, 2004 or the 1st day of April, 2005,76 (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 or 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 of April, 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.

(2) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day of April, 2007, or, if by virtue of any provision of the Income-tax Act, income-tax is to be charged in respect of the income of a period other than the previous year, in such other period, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the asessment 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 of April, 2003 or the 1st day of April, 2004 or the 1st day of April, 2005 or the 1st day of April, 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 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 or the 1st day of April, 2006,

(ii) 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 agricultural77 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 or the 1st day of April, 2006,

(iii) 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 or the 1st day of April, 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 of April, 2005 or the 1st day of April, 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 of April, 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 of April, 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, 2006,78 (viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2006, 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 of the First Schedule to the Finance Act, 1999 (27 of 1999), or of the First Schedule to the Finance Act, 2000 (10 of 2000), 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 of 2004), 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, the Assessing Officer shall have the same powers as he has under the Income-tax Act for the purposes of assessment of the total income.

THE SECOND SCHEDULE

(See section 60)

Sl. Notification number Amendment Date of effect of

No. and date

amendment

(1) (2)

(3)

(4) 1. G.S.R. 423(E), dated the In the said notification, 28th December, 1992 20th April, 1992 (160/ in the Explanation, 1992-CUSTOMS, dated clause (iv) shall be the 20th April, 1992) omitted.

2. G.S.R. 619(E), dated the In the said notification, 17th September, 2004 17th September, 2004 in paragraph 2, for the (96/2004-CUSTOMS, dated figures, letters and words the 17th September, 2004) "30th day of September, 2005", the figures, letters and words "the 3rd October, 2005" shall be substituted

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) occuring 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 the entry 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 heading 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, 2905 43 00, 2905 44 00, 2917 37 00, 2933 71 00, 2936 10 00, 2936 21 00, 2936 22 10, 2936 22 90, 2936 23 10, 2936 23 90, 2936 24 00, 2936 25 00, 2936 26 10, 2936 26 90, 2936 27 00, 2936 28 00, 2936 29 10, 2936 29 20, 2936 29 30, 2936 29 40, 2936 29 50, 2936 29 90, 2936 90 00, 2937 11 00, 2937 12 00, 2937 19 00, 2937 21 00, 2937 22 00,81 2937 23 00, 2937 29 00, 2937 31 00, 2937 39 00, 2937 40 00, 2937 50 00, 2937 90 00, 2939 41 10, 2939 41 20, 2939 41 90, 2939 42 00, 2939 43 00, 2939 49 00, 2939 51 00, 2939 59 00, 2941 10 10, 2941 10 20, 2941 10 30, 2941 10 40, 2941 10 50, 2941 10 90, 2941 20 10, 2941 20 90, 2941 30 10, 2941 30 20, 2941 30 90, 2941 40 00, 2941 50 00, 2941 90 11, 2941 90 12, 2941 90 13, 2941 90 14, 2941 90 19, 2941 90 20, 2941 90 30, 2941 90 40, 2941 90 50, 2941 90 60 and 2941 90 90), the entry "12.5%" shall be substituted;

(ii) in tariff items 2917 37 00 and 2933 71 00, 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 the tariff items of headings 2936 and 2937, the entries "12.5%" and "12.5%" shall respectively be substituted;

(iv) in tariff items 2939 41 10, 2939 41 20, 2939 41 90, 2939 42 00, 2939 43 00, 2939 49 00, 2939 51 00 and 2939 59 00, 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;

(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) in Chapter 30,—

(i) for the entries in column (4) and column (5) occurring against all the tariff items (except all the tariff items of headings 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) in tariff items 3006 10 10, 3006 10 20, 3006 20 00, 3006 30 00, 3006 40 00, 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 (except tariff items 3102 21 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105 30 00, 3105 40 00, 3105 51 00, 3105 59 00, 3105 60 00, 3105 90 10 and 3105 90 90), 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,—

(i) 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 Chapter 34,—

(i) 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) in tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00 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;

(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) in Chapter 36, 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 10 00, 3802 10 00, 3809 10 00, 3812 10 00, 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 3824 60 90), the entry "12.5%" shall be substituted;

(ii) in tariff items 3801 10 00, 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 substitued;

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

(17) in Chapter 40, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 4001 21 00, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00), 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) for the 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 Chapter 45, 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 of heading 4707, the entry "12.5%" shall be substituted;

(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 90 20, 4904 00 00, 4905 10 00, 4905 91 00, 4905 99 10 and 4905 99 90), the entry "12.5%" shall be substituted;

(27) in Chapter 50, for the entry in column (4) occurring against all the tariff items of headings 5004, 5005, 5006 and 5007, the entry "12.5%" shall be substituted;

(28) in Chapter 51,—

(i) for the 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 the entry 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 5111 11, 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 5111 19, 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 5111 20, 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-heading 5111 30, 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 of sub-heading 5111 90, 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 5112 11, the entry "12.5% or Rs. 125 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 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 of sub-heading 5112 30, 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 of sub-heading 5112 90, the entry "12.5% or Rs. 135 per sq. metre, whichever is higher" shall be substituted;

(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) in Chapter 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 5208 11, 5208 12, 5208 13, 5208 19, 5208 21, 5208 22, 5208 23, 5208 29, 5208 31, 5208, 32 and 5208 33, 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 of sub-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 of sub-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-heading 5209 11 and 5209 12, the entry "12.5%" shall be substituted;

(xiii) in tariff 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 of sub-headings 5209 21, 5209 22 and 5209 29, the entry "12.5%" shall be substituted;

(xv) for the entry in 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;

(xvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5209 41, the entry "12.5% or Rs. 32 per sq. metre, whichever is higher" shall be substituted;

(xvii) in tariff item 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 of sub-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 of sub-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 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 of sub- 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 of sub- headings 5210 21, 5210 22, 5210 29, 5210 31 and 5210 32, the entry "12.5%" shall be substituted;

(xxv) for the entry in column (4) occurring against all the tariff items of sub- heading 5210 39, 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 of sub- heading 5210 41, 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 5210 49, 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 of sub- headings 5210 51, 5210 52 and 5210 59, 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) in tariff item 5211 19 00, 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 5211 29, the entry "12.5%" shall be substituted;

(xxxiii) for the entry in column (4) occurring against all the tariff items of sub- headings 5211 31, 5211 32 and 5211 39, the entry "12.5% or 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 5211 41, the entry "12.5% or Rs. 44 per sq. metre, whichever is higher" shall be substituted;

(xxxv) in tariff 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. 150 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 of sub- headings 5211 51, 5211 52 and 5211 59, the entry "12.5% or Rs. 18 per sq. metre, whichever is higher" shall be substituted;

(xxxix) in tariff items 5212 11 00, 5212 12 00, 5212 13 00 and 5212 14 00 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) in tariff 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;

(vii) for the entry in column (4) occurring against all the tariff items of sub- 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 of sub- 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 of sub- heading 5407 71, the entry "12.5% or Rs. 10 per sq. metre, whichever is higher" shall be substituted;

(xvii) in tariff 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) in tariff 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 of sub- heading 5407 82, the entry "12.5% or Rs. 42 per sq. metre, whichever is higher" shall be substituted;

(xxii) in tariff 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 items of sub- 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 of sub- heading 5407 91, the entry "12.5% or Rs. 15 per sq. metre, whichever is higher" shall be substituted;

(xxv) in tariff 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) in tariff 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) in tariff item 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) in tariff item 5408 10 00, 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 of sub- heading 5408 21, the entry "12.5% shall be substituted;

(xxx) for the entry in column (4) occurring against all the tariff items of sub- heading 5408 22, the entry "12.5% or Rs. 45 per sq. metre, whichever is higher" shall be substituted;

(xxxi) in tariff 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 10 00 and 5511 20 00, for the entry in column (4) occurring 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 5512 19, 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;

(vii) for the entry in column (4) occurring against all the tariff items of sub- 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 of sub- heading 5512 91, the entry "12.5%" shall be substituted;

(ix) for the entry in 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 5513 21 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 39 00, 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 5513 41 00, 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) in tariff 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 of sub- headings 5514 11, 5514 12, 5514 13 and 5514 19, the entry "12.5%" shall be substituted;

(xxiii) in tariff item 5514 21 00, 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) in tariff item 5514 22 00, for the entry in column (4), the entry "12.5% or Rs. 140 per kg., whichever is higher" shall be substituted;

(xxv) in tariff item 5514 23 00, for the entry in column (4), the entry "12.5% or Rs. 160 per kg., whichever is higher" shall be substituted;

(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) in tariff 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) in tariff 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 tariff item 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 49 00, 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 of sub- 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 of sub- 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 of sub- 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 of sub- heading 5515 91, 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 of sub- heading 5515 92, the entry "12.5% or Rs. 55 per sq. metre, whichever is higher" shall be substituted;

(xliv) for the entry in column (4) occurring against all the tariff items of sub- heading 5515 99, the entry "12.5% or Rs. 35 per sq. metre, whichever is higher" shall be substituted;

(xlv) for the entry in column (4) occurring against all the tariff items of sub- heading 5516 11, the entry "12.5%" shall be substituted;

(xlvi) in tariff item 5516 12 00, for the entry in column (4), the entry "12.5% or Rs. 35 per sq. metre, whichever is higher" shall be substituted;

(xlvii) in tariff 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 of sub- heading 5516 21, the entry "12.5%" shall be substituted;

(l) in tariff items 5516 22 00 and 5516 23 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 of sub- heading 5516 31, the entry "12.5%" shall be substituted;

(liii) in tariff items 5516 32 00, 5516 33 00 and 5516 34 00, 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 of sub- heading 5516 41, 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;

(lvi) in tariff items 5516 43 00 and 5516 44 00, for the entry in column (4) occuring against each of them, the entry "12.5% or Rs. 12 per sq. metre, whichever is higher" shall be substituted;

(lvii) for the entry in column (4) occurring against all the tariff items of sub- heading 5516 91, the entry "12.5%" shall be substituted;

(lviii) in tariff item 5516 92 00, for the entry in column (4), the entry "12.5%" shall be substituted;

(lix) in tariff items 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) in tariff items 5516 94 00, 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;

(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 5702 32, 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, which ever 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 of sub- heading 5702 52, the entry "12.5% or Rs. 105 per sq. metre, whichever is higher" shall be substituted;

(ix) for the entry in column (4) occurring against all the tariff items of sub- headings 5702 59 and 5702 91, 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 of sub- 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 of sub- 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 of sub-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 of sub-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 of heading 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;

(iii) for the entry in column (4) occurring against all the tariff items of sub- 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 subheading 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 of sub-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 of sub-heading 5801 90, the entry "12.5% or Rs. 35 per sq. metre, whichever is higher shall be substituted;

(xv) in tariff 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 of sub-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) in tariff item 5802 30 00, 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) occuring against all the tariff items of heading 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 of headings 5805, 5806, 5807, 5808 and 5809, the entry "12.5%" shall be substituted;

(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) in tariff item 5810 91 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 of sub-heading 5810 92, the entry "12.5%" shall be substituted;

(xxv) in tariff item 5810 99 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 of heading 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 92 00), 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 of sub-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 column (4) occurring against all the tariff items of heading 6103, the entry "12.5%" shall be substituted;

100

(x) in tariff item 6104 11 00, 6104 12 00 and 6104 13 00, for the entry in column (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;

(xii) in tariff items 6104 21 00, 6104 22 00 and 6104 23 00, for the entry in column (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 of sub-heading 6104 29, the entry "12.5%" shall be substituted;

(xiv) in tariff items 6104 31 00, 6104 32 00 and 6104 33 00, for the entry in column (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 items 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 of sub-heading 6104 49, the entry "12.5% or Rs. 220 per piece, whichever is higher" shall be substituted;

(xx) in tariff items 6104 51 00, 6104 52 00 and 6104 53 00, for the entry in column (4) occurring against each of them, the entry "12.5% or Rs. 110 per piece, whichever is higher" shall be substituted;

(xxi) for the entry in column (4) occurring against all the tariff items of sub-heading 6104 59, the entry "12.5% or Rs. 110 per piece, whichever is higher" shall be substituted;

(xxii) in tariff item 6104 61 00, for the entry in column (4), the entry "12.5%" shall be substituted;

101

(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 of sub-heading 6104 69, the entry "12.5%" shall be substituted;

(xxv) for the entry in column (4) occurring against all the tariff items of sub-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 of sub-heading 6105 90, the entry "12.5% or Rs. 90 per piece, whichever is higher" shall be substituted;

(xxvii) in tariff item 6106 10 00, 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 of sub-heading 6106 90, the entry "12.5% or Rs. 135 per piece, whichever is higher" shall be substituted;

(xxx) in tariff item 6107 11 00, 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 of sub-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) in tariff item 6107 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-headings 6107 22, 6107 29, 6107 91, 6107 92 and 6107 99, 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 21 00, for the entry in column (4), the entry "12.5% or Rs. 25 per piece, whichever is higher" shall be substituted;

102

(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) in tariff item 6108 31 00, for the entry in column (4), the entry "12.5%" shall be substituted;

(xl) 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) in tariff item 6108 91 00, 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 of sub-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 10 00, 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 of sub-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 of sub-heading 6110 11, the entry "12.5% or Rs. 275 per piece, whichever is higher" shall be substituted;

(xlvii) in tariff item 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;

(xlviii) in tariff item 6110 20 00, 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 of sub-heading 6110 30, the entry "12.5% or Rs. 110 per piece, whichever is higher" shall be substituted;

(l) 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 6113 00 00, for the entry in column (4), the entry "12.5%" shall be substituted;

103

(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 item 6201 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 tariff item 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 of sub-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 of sub-heading 6202 91, the entry "12.5% or Rs. 220 per piece, whichever is higher" shall be substituted;

(xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 6202 92, the entry "12.5% or Rs. 220 per piece, whichever is higher" shall be substituted;

104

(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 of sub-heading 6202 99, the entry "12.5%" shall be substituted;

(xvii) in tariff 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) in tariff item 6203 12 00, for the entry in column (4), the entry "12.5% or Rs. 720 per piece, whichever is higher" shall be substituted;

(xix) for the entry in column (4), occurring against all the tariff items of sub-heading 6203 19, the entry "12.5% or Rs. 1,110 per piece, whichever is higher" shall be substituted;

(xx) in tariff items 6203 21 00, 6203 22 00, 6203 23 00 and 6203 29 00 for the 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) in tariff 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) in tariff 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 of sub-heading 6203 39, the entry "12.5% or Rs. 755 per piece, whichever is higher" shall be substituted;

(xxv) in tariff item 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) in tariff 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 11 00, for the entry in column (4), the entry "12.5% or Rs. 550 per piece, whichever is higher" shall be substituted;

105

(xxx) in tariff item 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;

(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) in tariff 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) in tariff 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 item 6204 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;

(xl) for the entry in column (4) occurring against all the tariff items of sub-heading 6204 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 of sub-heading 6204 41, 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 of sub-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 of sub-heading 6204 43, the entry "12.5% or Rs. 145 per piece, whichever is higher" shall be substituted;

(xliv) in tariff item 6204 44 00, for the entry in column (4), the entry "12.5%" or Rs. 145 per piece, whichever is higher" shall be substituted;

106

(xlv) for the entry in column (4) occurring against all the tariff items of sub-heading 6204 49, the entry "12.5% or Rs. 145 per piece,whichever is higher" shall be substituted;

(xlvi) in tariff 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 of sub-heading 6204 61, the entry "12.5% or Rs. 285 per piece,whichever is higher" shall be substituted;

(l) 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;

(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 of sub-heading 6205 90, the entry "12.5% or Rs. 95 per piece, whichever is higher" shall be substituted;

(lvii) for the entry in column (4) occurring against all the tariff items of sub-heading 6206 10, the entry "12.5%" shall be substituted;

(lviii) 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;

107

(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) in tariff 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 of sub-heading 6207 19, the entry " 12.5% or Rs. 30 per piece, whichever is higher" shall be substituted;

(lxiv) in tariff item 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 the entry in column (4) occurring against all the triff items of sub-heading 6207 91, the entry "12.5%" shall be substituted.

(lxvi) in tariff item 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 of sub-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 of sub-heading 6208 19, the entry "12.5% or Rs. 60 per piece,whichever is higher" shall be substiuted;

(lxx) in tariff items 6208 21 00 and 6208 22 00, for the entry in column (4) occurring against each of them, the entry "12.5%" shall be substituted.

(lxxi) for the entry in column (4) occurring against all the tariff items of sub-heading 6208 29, the entry "12.5%" shall be substituted;

(lxxii) for the entry in column (4) occurring against all the tariff items of sub-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;

108

(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 of heading 6209, the entry "12.5%" shall be substituted;

(lxxvi) in tariff item 6210 10 00, 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% or 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% or Rs. 65 per piece, whichever is higher" shall be substituted;

(lxxx) in tariff item 6210 50 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 12 00, 6211 20 00 and 6211 31 00, for the 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 items 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) in tariff item 6211 49 00, for the entry in column (4), the entry "12.5%" shall be substituted;

109

(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;

(lxxxix) 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 6214 30 00, and 6214 40 00, 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 of sub-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 of heading 6216 and 6217, the entry "12.5%" shall be substituted;

(40) in Chaper 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 items 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 items 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 items 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) in Chapter 64, for the entry in column (4), occurring against all the tariff items, the entry "12.5%" shall be substituted;

110

(42) in Chapter 65, for the entry in column (4), occurring against all the tariff items, the entry "12.5%" shall be substituted;

(43) in Chapter 66, for the entry in column (4), occurring against all the tariff items, the entry "12.5%" shall be substituted;

(44) in Chapter 67, 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;

(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) in Chapter 78, 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) in Chapter 80, 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;

111

(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, 8456 91 00, 8469 11 00, 8470 10 00, 8470 21 00, 8470 29 00, 8470 30 00, 8470 40 10, 8470 40 20, 8470 50 10, 8470 50 20, 8470 90 10, 8470 90 20, 8471 10 00, 8471 30 10, 8471 30 90, 8471 41 10, 8471 41 20, 8471 41 90, 8471 49 00, 8471 50 00, 8471 60 10, 8471 60 21, 8471 60 22, 8471 60 23, 8471 60 24, 8471 60 25, 8471 60 26, 8471 60 27, 8471 60 29, 8471 60 30, 8471 60 40, 8471 60 50, 8471 60 60, 8471 60 90, 8471 70 10, 8471 70 20, 8471 70 30, 8471 70 40, 8471 70 50, 8471 70 60, 8471 70 70, 8471 70 90, 8471 80 00, 8471 90 00, 8473 21 00, 8473 29 00, 8473 30 10, 8473 30 20, 8473 30 30, 8473 30 40, 8473 30 50, 8473 30 60, 8473 30 91, 8473 30 92, 8473 30 99 and 8473 50 00), the entry "12.5%" shall be substituted;

(60) in Chapter 85,—

(i) for the entry in column (4) occurring against all the tariff items of headings 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 30 00, 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, 8524 40 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;

112

(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 of heading 8531 (except tariff item 8531 20 00), 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 8540 40 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 of headings 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 tariff items 8802 20 00, 8802 30 00, 8802 40 00, 8803 10 00, 8803 20 00 and 8803 30 00), the entry "12.5%" shall be substituted;

113

(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) for the entry in column (4) occurring against all the tariff items of headings 9001, 9002, 9003, 9004, 9005, 9006, 9007 and 9008, the entry "12.5%" shall be substituted;

(ii) in tariff items 9009 12 00, 9009 22 00, and 9009 30 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 9010 (except tariff items 9010 41 00, 9010 42 00 and 9010 49 00), 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;

(v) for the entry in column (4) occurring against all the tariff items of headings 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 of headings 9021, 9022, 9023, 9024 and 9025, the entry "12.5%" shall be substituted;

(ix) in tariff items 9027 10 00, 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) for the 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 headings 9030 (except tariff items 9030 40 00 and 9030 82 00), the entry "12.5%" shall be substituted;

114

(xii) for the entry in column (4) occurring against all the tariff items of heading 9031 (except tariff tems 9031 41 00), the entry "12.5%" shall be substituted;

(xiii) for the entry in column (4) occurring against all the tariff items of heading 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) in Chapter 92, for the entry in column (4) occurring against all the tariff items, the entry "12.5%" shall be substituted;

(68) in Chapter 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 9704 00 10, 9704 00 20 and 9704 00 90), 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 items 9803 00 00), the entry "12.5%" shall be substituted;

115

THE FOURTH SCHEDULE

[See section 63 (b)]

Rate of duty

Tariff Item Description of goods Unit

Standard Preferential

(1) (2)

(3) (4) (5) 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 94 00 — Fowls of the species Gallus u 30% -";

domesticus

(2) in Chapter 2,—

(i) in heading 0208, 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) 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) kg. 30% - 0301 95 00 — Southern bluefin tunas kg. 30% -";

(Thunnus maccoyii)

(ii) in heading 0302, after tariff item 0302 66 00, and the entries relating thereto, the following tariff items and entries shall be inserted, namely:—

"0302 67 00 — Swordfish (Xiphias gladius) kg. 30% - 0302 68 00 — Toothfish (Dissostichus spp.) kg. 30% -";

116

(1) (2)

(3) (4) (5) (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, kg. 30% - Clupea pallasii)

0303 52 00 — Cod (Gadus morhua, Gadus, kg. 30% - ogac, Gadus macrocephalus) Swordfish (Xphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes:

0303 61 00 — Swordfish (Xiphias gladius) kg. 30% - 0303 62 00 — Toothfish (Dissostichus spp.) kg. 30% -";

(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 and tariff items and entries shall be substituted, namely:—

"-Fresh or chilled:

0304 11 00 — Swordfish (Xiphias gladius) kg. 30% - 0304 12 00 — Toothfish (Dissostichus spp.) kg. 30% - 0304 19 00 — Other kg. 30% - Frozen fillets:

0304 21 00 — Swordfish (Xiphias gladius) kg. 30% - 0304 22 00 — Toothfish (Dissostichus spp.) kg. 30% - 0304 29 — Other:

0304 29 10 — Hilsa kg. 30% - 0304 29 20 — Shark kg. 30% -117 (1) (2)

(3) (4) (5) 0304 29 30 — Seer kg. 30% - 0304 29 40 — Tuna kg. 30% - 0304 29 50 — Cuttlefish kg. 30% - 0304 29 90 — Other kg. 30% - Other :

0304 91 00 — Swordfish (Xiphias gladius) kg. 30% - 0304 92 00 — Toothfish (Dissostichus spp.) kg. 30% - 0304 99 00 — 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 items 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 kg. 60% - 0603 12 00 — Carnations kg. 60% - 0603 13 00 — Orchids kg. 60% - 0603 14 00 — Chrysanthemums kg. 60% - 0603 19 00 — Other kg. 60% -".

(7) in Chapter 7,—

(i) in heading 0709, tariff items 0709 10 00 and 0709 52 00 and the entries relating thereto shall be omitted;

118

(1) (2)

(3) (4) (5) (ii) in heading 0711, tariff items 0711 30 00 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 items 0802 50 00 and the entries relating thereto, the following tariff item and entries shall be inserted, namely:—

"0802 60 00 — Macadamia nuts kg. 30% 20%.";

(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 heading 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 :

0906 11 — Cinnamon

(Cinnamomum zeylanicum Blume

0906 11 10 — Cinnamon bark kg. 30% 22.5%.

0906 11 20 — Cinnamon tree flowers kg. 30% 22.5%.

0906 11 90 — Other kg. 30% 22.5%.

0906 19 — Other:

0906 19 10 — cassia kg. 30% 22.5%.

0906 19 90 — other kg. 30% 22.5%";

(ii) in heading 0910, sub-heading 0910 40, tariff item 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 be respectively substituted;

(11) in Chapter 11, in heading 1102, tariff item 1102 30 00 and the entries relating thereto shall be omitted;

119

(1) (2)

(3) (4) (5) (12) in Chapter 12,—

(i) in heading 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, tariff items 1212 30 10 and 1212 30 90 and the entries relating thereto shall be omitted;

(13) in Chapter 13,—

(i) in heading 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 Kg. 30% -";

(ii) in heading 1302, tariff item 1302 14 00 and the entries relating thereto shall be omitted;

120

(1) (2)

(3) (4) (5) (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 be omitted;

(16) in Chapter 19, in Note 3, for the word "coated", the words "completely coated" shall be substituted;

(17) in Chapter 20,—

(i) in Note 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 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 of vegetables:

2005 91 00 — Bamboo shoots kg. 30% - 2005 99 00 — Other kg. 30% -";

121

(1) (2)

(3) (4) (5) (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,—

(i) in Note 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:—

"2208 40 — Rum and other spirits obtained

by distilling fermented sugarcane

products:

— In containers holding 2 l or less:

2208 40 11 — Rum l 182% - l 182% - 2208 40 12 — Other

— Other:

2208 40 91 — Rum l 182% - 2208 40 92 — Other

l 182% -";

(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 70 00 and the entries relating thereto shall be omitted;

(20) in Chapter 25,—

(i) in heading 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 — In powder kg. 12.5% - 2506 20 — Quartzite: 2506 20 10 — In lumps kg. 12.5% - 2506 20 20 — In powder kg. 12.5% - 2506 20 90 — Other kg. 12.5% -";

122

(1) (2)

(3) (4) (5) (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 kg. 12.5% -";

(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 —Merely cut, by sawing, kg. 12.5% - or otherwise into blocks or slabs of a rectangular (including square) shape

2516 20 00 — Sandstone kg. 12.5% -";

(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 10 — Crocidolite kg. 12.5% - 2524 90 — Other:

— In rock form:

2524 90 11 — Chrysotile kg. 12.5% - 2524 90 12 — Amphibole kg. 12.5% - 2524 90 13 — Crysolite kg. 12.5% - 2524 90 14 — Amosite kg. 12.5% - 2524 90 19 — Other kg. 12.5% - — Fibre raw, beaten or washed or graded to length:

2524 90 21 — Chrysotile kg. 12.5% - 2524 90 22 — Amphibole kg. 12.5% -123 (1)

(2)

(3) (4) (5) 2524 90 23 — Crysolite kg. 12.5% - 2524 90 24 — Amosite kg. 12.5% - 2524 90 29 — Other kg. 12.5% - —Flakes or powder:

2524 90 31 — Chrysotile kg. 12.5% - 2524 90 32 — Amphibole kg. 12.5% - 2524 90 33 — Crysolite kg. 12.5% - 2524 90 34 — Amosite kg. 12.5% - 2524 90 39 — Other kg. 12.5% - — Other:

2524 90 91 — Waste kg. 12.5% - 2524 90 99 — Other kg. 12.5% -";

(vi) in heading 2529,—

(a) in the 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 40 00, 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) in heading 2707, tariff item 2707 60 00 and the entries relating thereto shall be omitted;

124

(1) (2)

(3) (4) (5) (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 these 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) 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 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;

125

(1) (2)

(3) (4) (5) (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:—

"2852 00 00 COMPOUNDS, INORGANIC kg. 12.5%..

OR ORGANIC, OF MERCURY,

EXCLUDING AMALGAMS

2853 OTHER INORGANIC COMPOUNDS

(INCLUDING DISTILLED OR

CONDCTIVITY WATER AND

WATER OF SIMILAR PURITY);

LIQUID AIR (WHETHER OR NOT

RARE GASES HAVE BEEN

REMOVED); COMPRESSED AIR;

AMALGAMS, OTHER THAN

AMALGAMS OF PRECIOUS METALS126 (1) (2)

(3) (4) (5) 2853 00 — 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 10 — Distilled or conductivity water kg. 12.5% - and water of similar purity

2853 00 20 — Liquid air, whether or not kg. 12.5% - any fraction of rare gases has been removed

2853 00 30 — Compressed air kg. 12.5% - 2853 00 40 — Amalgams, other than kg. 12.5% - of precious metals

— Other:

2853 00 91 — Cyanogen Chloride kg. 12.5% - — [ (CN)C1]

2853 00 99 — Other

kg. 12.5% -";

(25) in Chapter 29,—

(i) in Notes 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 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" of all metal bonds, other than metal-carbon bonds.";

127

(1) (2)

(3) (4) (5) (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 compouds) 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:—

"—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:—

" — Flurinated, brominated or iodinated

derivatives of acyclic hydrocarbons":

2903 31 00 — Ethylene dibromide (ISO) kg. 12.5% - (1, 2-dibromoethane)

2903 39 — Other:

— Fluorinated derivatives:

2903 39 11 — 1-Propene, 1, 1, 3, 3, 3 kg. 12.5% - Pentafluoro-2-(trifluoromethyl) (PFIB)

2903 39 90 — other

kg. 12.5% - 2903 39 19 — Other 2903 39 20 — Brominated derivative kg. 12.5% - 2903 39 30 — Iodinated derivatives kg. 12.5% - kg. 12.5% -";

128

(1) (2)

(3) (4) (5) (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- kg. 12.5% - cyclohexane [HCH(ISO)], including lindane (ISO, INN)

2903 52 00 — Aldrin (ISO), chlordane (ISO) kg. 12.5% -";

and heptachlor (ISO)

(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) kg. 12.5% - — DDT (ISO) [clofenotane (INN), 1,1,1-

trichloro-2, 2-bis (p-chlorophenyl) ethane]:

2903 62 21 — DDT—Technical 75 Wdp kg. 12.5% - 2903 62 29 — Other

kg. 12.5% -";

(v) in heading 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) in heading 2908, for tariff item 2908 10 00, 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 therto, the following sub-heading, tariff items and entries shall be substituted, namely:—

"—Derivatives containing only halogen

substituents and their salts:

129

(1) (2)

(3) (4) (5) 2908 11 00 — Pentachlorophenol (ISO) kg. 12.5% - 2908 19 00 — Other

kg. 12.5% - — Other:

2908 91 00 — Dinoseb (ISO) and its salts kg. 12.5% - 2908 99 00 — Other:

2908 99 10 — Para nitrophenol kg. 12.5% - 2908 99 20 — Musk xylol kg. 12.5% - 2908 99 90 — Other

kg. 12.5% -";

(ix) in heading 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) kg. 12.5% -";

(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:—

"2915 36 00 — Dinoseb (ISO) acetate kg. 12.5% -";

(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:—

"2916 36 00 — Binapacryl (ISO) kg. 12.5% -";

(xiv) in heading 2917, tariff items 2917 31 00 and the entries relating thereto shall be omitted;

130

(1) (2) (1) (2)

(3) (4) (5) (3) (4) (5) (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 — Chlorobenzilate (ISO) kg. 12.5% -";

(b) for tariff item 2918 90 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:—

"–Other:

2918 91 00 — 2, 4, 5-T (ISO) (2, 4, 5- kg. 12.5% - trichlorophenoxyacetic acid), its salts and esters

2918 99 00 — Other

kg. 12.5% -";

(xvi) for heading 2919, sub-heading 2919 00, tariff items 2919 00 10 to 2919 00 90 and the entries relating thereto, the following heading, sub-hedading, tariff items and entries shall be substituted, namely:—

"2919 PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING LACTOPHOSPHATES; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

"2919 10 00 — Tris (2, 3-dibromopropyl) phosphate kg. 12.5% - 2919 90 — Other:

2919 90 10 — Glycerophosphoric acid kg. 12.5% - 2919 90 20 — Calcium glycerophosphate kg. 12.5% - 2919 90 30 — Iron glycerophosphate kg. 12.5% - 2919 90 40 — Sodium glycerophosphate kg. 12.5% - 2919 90 50 — Tricresyl phosphate kg. 12.5% - 2919 90 90 — Other

kg. 12.5% -";

131

(1) (2)

(3) (4) (5) (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 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 kg. 12.5% - parathion-methyl (ISO) (methylparathion)

2920 19 — Other:

2920 19 10 — Phosphorothioic acid, kg. 12.5% - S[2—(diethyl amino) ethyl] O, O- Diethyl ester

2920 19 20 — Thiophosphoric ester kg. 12.5% - (phoshorothioates) and their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives

2920 19 90 — Other

kg. 12.5% -";

(xviii) in heading 2921, tariff item 2921 12 00 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;

(xx) 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 12 00 — Fluoroacetamide (ISO), kg. 12.5% -";

monocrotophos (ISO) and

phosphamidon (ISO)132 (1) (2) (3) (4) (5) (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) kg. 12.5% - 2925 29 — Other:

2925 29 10 — Guanidine nitrate kg. 12.5% - 2925 29 90 — Other kg. 12.5% -";

(xxii) in heading 2930,—

(a) tariff item 2930 10 00 and the entries relating thereto shall be omitted;

(b) after tariff item 2930 40 00 and the entries relating thereto, the following tariff item and the entries shall be inserted, namely:—

"2930 50 00 — Captafol (ISO) and kg. 12.5% -";

methamidophos (ISO)

(xxiii) in heading 2936, tariff item 2936 10 00 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 29 00 and the entries relating thereto, the following sub-heading, tariff items and the entries shall be substituted, namely:—

"2939 19 00 — Other kg. 12.5% - 2939 20 — Alkaloid of cinchona and their

derivatives; salts thereof:

2939 20 10 — Quinine alkaloids kg. 12.5% - 2939 20 20 — Quinine hydrochloride kg. 12.5% - 2939 20 30 — Quinine sulphate kg. 12.5% - 2939 20 40 — Chloroquine phosphate kg. 12.5% - 2939 20 50 — Benzeneacetic acid, kg. 12.5% - alpha-hydroxy-alpha-phenyl, l-azabicyclo [2. 2. 2.] oct-3-yl ester

2939 20 90 — Other kg. 12.5% -";

133

(1) (2)

(3) (4) (5) (26) in Chapter 30,—

(i) in Note 4,—

(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) 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

absobable surgical or dental yarns)

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 10 10 — Sterile, surgical catgut and similar kg. 12.5% sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for wound closure134 (1) (2)

(3) (4) (5) 3006 10 20 — Sterile, laminaria and sterile kg. 12.5% laminaria tents, sterile absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barries, 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 — Appliances identifiable kg. 12.5% - for ostomy use

3006 92 00 — Waste pharmaceuticals kg. 12.5% -";

(27) in Chapter 31,—

(i) in Note 1, 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;

135

(1) (2)

(3) (4) (5) (29) in Chapter 33,—

(i) in heading 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;

(30) in Chapter 34,—

(i) in Note 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 of the following substances: aldrin (ISO); binapacryl I (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];

136

(1) (2)

(3) (4) (5) 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); chlorobensilate

(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;

137

(1) (2)

(3) (4) (5) 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 — aldrin (ISO); binapacry I (ISO); kg. 12.5% 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:

3808 91 11 — Aluminium phosphite kg. 12.5% - (for example phostoxin)

3808 91 12 — Calcium cyanide kg. 12.5% -138 (1) (2)

(3) (4) (5) 3808 91 13 — D. D. V. P.

kg. 12.5% - (Dimethyle-dichloro- vinyl-phosphate)

3808 91 21 — Diaginal

kg. 12.5% - 3808 91 22 — Methyl bromide kg. 12.5% - 3808 91 23 — Dimethoate, technical grade kg. 12.5% - 3808 91 24 — Melathion

kg. 12.5% - 3808 91 31 — Endosulphan, technical grade kg. 12.5% - 3808 91 32 — Quinal phos

kg. 12.5% - 3808 91 33 — Isoproturon

kg. 12.5% - 3808 91 34 — Fenthion

kg. 12.5% - 3808 91 35 — Cipermethrin, technical grade kg. 12.5% - 3808 91 36 — Allethrin

kg. 12.5% - 3808 91 37 — Synthetic pyrethrum kg. 12.5% - — Other:

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% - 3808 92 — Fungicides :

3808 92 10 — Maneb

kg. 12.5% - 3808 92 20 — Sodium penta chlorophenate kg. 12.5% - (santrobrite)

3808 92 30 — Thiram (tetra methyl thiuram kg. 12.5% - disulphide)

3808 92 40 — Zineb

kg. 12.5% - 3808 92 50 — Copper oxychloride kg. 12.5% - 3808 92 90 — Other

kg. 12.5% - 3808 93 — Herbicides, anti-sprouting products

and plant-growth regulated:

139

(1) (2)

(3) (4) (5) 3808 93 10 — Chloromethyl phenozy acetic acid kg. 12.5% - (M. C. P. A.)

3808 93 20 — 2:4 Dichloro 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% - 3808 93 50 — Weedicides and weed kg. 12.5% - killing agents

3808 93 90 — Other

kg. 12.5% - 3808 94 00 — Disinfectants

kg. 12.5% - 3808 99 — Other:

3808 99 10 — Pesticides, not elsewhere kg. 12.5% - specified or included

3808 99 90 — Other

kg. 12.5% -";

(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 3824 71, 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 60 90 — Other

kg. 30% - - Mixtures containing halogenated derivatives of methane, ethane or propane:

140

(1) (2)

(3) (4) (5) 3824 71 00 — Containing chlorofluorocarbons kg. 12.5% - (CFCs), whether or not containing hydrochlorofluoro-carbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)

3824 72 00 — Containing bromochlorodifluoro- kg. 12.5% - methane, bromotrifluoromethane or dibromotetrafluoro-ethanes

3824 73 00 — Containing

kg. 12.5% - hydrobromofluorocarbons (HBFCs)

3824 74 00 — Containing

kg. 12.5% - hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs)

3824 75 00 — Containing carbon tetrachloride kg. 12.5% - 3824 76 00 — Containing 1, 1, 1-trichloroethane kg. 12.5% - (methyl chloroform)

3824 77 00 — Containing bromomethane kg. 12.5% - (methyl bromide) or bromochloromethane

3824 78 00 — Containing perfluorocarbons kg. 12.5% - (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)

3824 79 00 — Other

kg. 12.5% - - Mixtures and preparations containing

oxirane (ethylene oxide),

polybrominated biphenyls (PBBs),

polychlorinated biphenyls (PCBs),

polychlorinated terphenyls (PCTs) or

tris (2, 3-dibromopropyl) phosphate:

3824 81 00 — Containing oxirane kg. 12.5% - (ethylene oxide)141 (1) (2)

(3) (4) (5) 3824 82 00 — Containing polychlorinated kg. 12.5% - biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

3824 83 00 — Containing tris kg. 12.5% -"; (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) waxes of heading 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;

(f) organic surface-active agents or preparation 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);

(l) 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;

142

(1) (2)

(3) (4) (5) (o) wall coverings of heading 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) imitation jewellery of heading 7117;

(s) articles of Section XVI (machines and mechanical or electrical appliances);

(t) parts of aircraft or vehicles of Section XVII;

(u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(v) articles of Chapter 91 (for example, clock or watch cases);

(w) articles of Chapter 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 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, cigrette-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 (I), 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 Poly (lactic acid) kg. 12.5% -";

(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 word "TOILET", the words "HYGIENIC OR TOILET" shall be substituted;

143

(1) (2)

(3) (4) (5) (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) in Note 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

4206 00 10 — For rackets

kg. 12.5% - 4206 00 90 — Other

kg. 12.5% -";

(37) in Chapter 43,—

(i) in heading 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;

144

(1) (2)

(3) (4) (5) (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, traiff 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, 4402 00 10 and 4402 00 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:

4402 10 10—Of bamboo mt. 5% - 4402 90—Other:

4402 90 10—Of coconut shell mt. 5% - 4402 90 90—Other mt. 5% -";

(iii) in heading 4407,—

(a) for tariff 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.) m³ 12.5% -145 (1) (2)

(3) (4) (5) (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) 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:

4409 21 00—Of bamboo

kg. 12.5% - 4409 29 —Other:

4409 29 10—Planed, tongued, grooved, kg. 12.5% - rebated, chamfered, V-jointed,

and the like but not further moulded

4409 29 20—Beadings and mouldings kg. 12.5% - (including moulded skirting and other

moulded boards)

4409 29 90—Other

kg. 12.5% -";

(vi) for heading 4410, tariff items 4410 21 00, 4410, 2900, sub-heading 4410 31, tariff items 4410 31 10 to 4410 31 90, sub-heading 4410 32, tariff items 4410 32 10 to 4410 32 90, sub-heading 4410 33 tariff items 4410 33 10 to 4410 33 90, 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 -Of wood:

4410 11—Particle board: 4410 11 10—Plain particle boards`

kg. 12.5% -146 (1) (2)

(3) (4) (5) 4410 11 20—Insulation board and hardboard kg. 12.5% - 4410 11 30—Veneered particle board,

not having decorative veneers on any face kg. 12.5% - 4410 11 90—Others

kg. 12.5% - 4410 12—Oriented strand board (OSB):

4410 12 10—Unworked or not further

worked than sanded kg. 12.5% - 4410 12 90—Other

kg. 12.5% - 4410 19 00—Other

kg. 12.5% - 4410 90—Other:

4410 90 10—Plain patricle board

kg. 12.5% - 4410 90 20—Insulation board and hard board kg. 12.5% - 4410 90 30—Veneered particle board, not having

decorative veneers on any face kg. 12.5% - 4410 90 90—Other

kg. 12.5% -";

(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 items 4411 31 10, 4411 31 90, sub-heading 4411 39, tariff items 4411 39 10, 4411 39 90, sub-heading 4411 91, tariff items 4411 91 10 to 4411 91 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):

4411 12 00—Of a thickness

not exceeding 5mm kg. 12.5% - 4411 13 00—Of a thickness exceeding

5mm but not exceeding 9mm kg. 12.5% - 4411 14 00—Of a thickness exceeding 9mm kg. 12.5% -147 (1) (2)

(3) (4) (5) —Other:

4411 92—Of a density exceeding 0.8 gm/cm3:

—Not mechanically worked or surface covered:

4411 92 11—Hardboard

kg. 12.5% - 4411 92 19—Other

kg. 12.5% - —Other:

4411 92 21-Hardboard

kg. 12.5% - 4411 92 29-Other

kg. 12.5% -148 (1) (2)

(3) (4) (5) "4412 PLYWOOD, VENEERED PANELS AND

SIMILAR LAMINATED WOOD

4412 10 00—Of bamboo m³ 12.5% -

—Other plywood, consisting solely of sheets of wood (other than

bamboo), each ply not exceeding 6mm thickness:

4412 31— 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, Formager, Fuma,

Geronggang, Illomba, 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:

149

(1) (2)

150

(1) (2)

(3) (4) (5) (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) after tariff item 4418 50 00 and the entries relating thereto, the following tariff items and entries shall be inserted, namely:—

"4418 60 00—Posts and beams kg. 12.5% —

—Assembled flooring panels :

4418 71 00—For mosaic floors kg. 12.5% —

4418 72 00—Other, multilayer kg. 12.5% —

4418 79 00—Other

kg. 12.5%—";

(39) in Chapter 46,—

(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:—

"—Maths, matting and screens of vegetable materials:

4601 21 00—Of bamboo kg. 12.5% —

4601 22 00—Of rattan kg. 12.5% —

4601 29 00—Other

kg. 12.5% —

4601 92 00—Of bamboo kg. 12.5% —

4601 93 00—Of rattan kg. 12.5% —

4601 94 00—Of other vegetable materials kg. 12.5%—";

(iii) in heading 4602, for sub-heading 4602 10, tariff items 4602 10 11 to 4602 10 90 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:—

"—Of Vegetable material:

4602 11 00—Of bamboo kg. 12.5% —

4602 12 00—Of rattan kg. 12.5% —

151

(1) (2)

(3) (4) (5) 4602 19—Other

—Of palm leaves:

4602 19 11—Baskets kg. 12.5% —

4602 19 19—Other

kg. 12.5% —

4602 19 90—Other

kg. 12.5%—";

(40) in Chapter 47, in heading 4706, after tariff items 4706 20 00 and the entries relating thereto, the following tariff item and entries shall be inserted, namely:—

"4706 30 00—Other, of bamboo kg. 5% —";

(41) in Chapter 48,—

(i) in Note 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;

(ii) in Note 4, for the figure "65%", the figure "50%" shall be substituted;

(iii) in Note 9,—

(a) in clause (a), in sub-caluse (i), for the letters "e.g.", the words "for example" shall be substituted;

(b) in the 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 thereto 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 heading 4814, tariff item 4814 30 00 and the entries relating thereto shall be omitted;

(vii) tariff item 4815 00 00 and the entries relating thereto shall be omitted;

(viii) in heading 4816, tariff items 4816 10 00 and 4816 30 00 and the entries relating thereto shall be omitted;

152

(1) (2)

(3) (4) (5) (ix) 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—OTHER PAPER , PAPER BOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUTTO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES

(x) 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,

of paper or paperboard:

4823 61 00—Of bamboo kg. 12.5% — kg. 12.5%—"; 4823 69 00—Other

(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.

153

(1)

(2)

(3) (4) (5) 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 of this Note, the expression "textile garments" means garments of headings 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, "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 10 90, 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 unsuitable for reeling, yarn waste and garneted stock):

5003 00 10 — Mulberry silk waste kg. 15% - 5003 00 20 — Tussar silk waste kg. 15% - 5003 00 30 — Eri waste kg. 15% - 5003 00 40 — Munga waste kg. 15% - 5003 00 90 — Other kg. 15% -";

(44) in Chapter 51, in Note 1,—

(a) in clause (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;

154

(1)

(2)

(3) (4) (5) (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 therto shall be omitted;

(iii) 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:—

"5211 19 00 — Other fabrics m² 12.5% - 5211 20 — Bleached:

155

(1)

(2)

(3) (4) (5) (46) in Chapter 53,—

(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 TEXTILES 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 or Musa

textiles 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 10 — Coir bristles fibre kg. 12.5% - 5305 00 20 — Coir mattress fibre kg. 12.5% - 5305 00 30 — Curled or machine kg. 12.5% - twisted coir fibre

5305 00 40 — Coir pith kg. 12.5% - 5305 00 50 — Of Abaca kg. 12.5% - 5305 00 90 — Of others kg. 12.5% -";

(47) in Chapter 54,—

(i) for the Chapter heading, the heading "Man-made filaments; strip and the like of man made textile materials" shall be substituted;

156

(1)

(2)

(3) (4) (5) (ii) for Note 1, the following Note shall be substituted, namely:—

"1. Throught this Schedule, the term 'man made fibres' means staple fibres and filaments of organic polymers produced by manufacturing processes either:

(a) by polymerisation 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 of poly (vinyl acetate)]; or

(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, case in 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 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:

5402 11 10 — Of aramids kg. 12.5% - 5402 19 — Other:

5402 19 10 — Nylon tyre yarn kg. 12.5% - 5402 19 90 — Other kg. 12.5% -";

157

(1)

(2)

(3) (4) (5) (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 — Of polypropylene kg. 12.5% -";

(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:—

"5402 44 00 — Elastomeric kg. 12.5% - 5402 45 00 — Other, of nylon or kg. 12.5% - other polyamides

5402 46 00 — Other, of polyesters, kg. 12.5% - partially oriented

5402 47 00 — Other, of polyesters kg. 12.5% - 5402 48 00 — Other, of polypropylene kg. 12.5% - 5402 49 00 — Other kg. 12.5% -";

(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:

5404 11 00 — Elastomeric kg. 12.5% - 5404 12 00 — Other, of polypropylene kg. 12.5% - 5404 19 — Other : 5404 19 10 — Catgut imitation of kg. 12.5% - synthetic yarn, non-sterile

5404 19 20 — Strip and the like of synthetic kg. 12.5% - fibre material

5404 19 90 — Other kg. 12.5% -";

158

(1)

(2)

(3) (4) (5) (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 00 — Man-made filament yarn

(other than sewing thread),

put up for retail sale

5406 00 10 — Synthetic filament yarn kg. 12.5% - 5406 00 20 — Artificial filament yarn kg. 12.5% -";

(48) in Chapter 55,—

(i) in heading 5501, after tariff items 5501 30 00 and the entries relating thereto, the folowing tariff item and entries shall be inserted, namely:—

"5501 40 00 - of polypropylene kg. 12.5% -";

(ii) in heading 5503, for tariff item 5503 10 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:—

"- Of nylon or other polyamides:

5503 11 00 — Of aramids kg. 12.5% - 5503 19 00 — Other kg. 12.5% -";

(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) 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 follwing sub-heading, tariff items and entries shall be substituted, namely:—

5514 29 00 - Other woven fabrics m² 12.5% or -

Rs. 170 per kg., whichever is higher

5514 30 - Of yarns of different colours:

159

(1)

(2)

(3) (4) (5) 5514 30 12 — 3-thread or 4-thread twill, m² 12.5% or - including cross twill, of Rs. 43 per polyester staple fibres sq. metre, whichever is higher

160

(1)

(2)

(3) (4) (5) 5702 50 — Other, not of pile construction, not made up:

— Of man-made textile materials:

5702 50 21 — Carpets, Carpeting and rugs m² 12.5% or -

Rs. 105 per sq. metre, whichever is higher

161

(1) (2)

(3) (4) (5) 5803 00 12 — Bleached m² 12.5% -162 (1) (2)

(3) (4) (5) 6103 10 — Suits: 6103 10 10 — Of silk u 12.5% - 6103 10 20 — Of cotton u 12.5% 6103 10 30 — Of artificial fibres u 12.5% 6103 10 90 — Other u 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) in heading 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 and the 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 12.5% - for example (stockings for varicose veins)

6115 21 — Other panty hose and tights:

6115 21 00 — Of synthetic fibres, measuring u 12.5% - per single yarn less than 67 decitex

6115 22 00 — Of synthetic fibres, measuring u 12.5% - per single yarn 67 decitex or more163 (1)

(2)

(3) (4) (5) 6115 29 — Of other textile materials :

6115 29 10 — Of silk

u 12.5% - 6115 29 20 — Of wool or fine animal hair u 12.5% - 6115 29 30 — Of artificial fibres u 12.5% - 6115 29 90 — Other

u 12.5% - 6115 30 00 — Other women's full-length or u 12.5% - knee-length hosiery, measuring per single yarn less than 67 decitex

6115 94 00 — Of wool or fine animal hair pa 12.5% - 6115 95 00 — Of cotton

pa 12.5% - 6115 96 00 — Of synthetic fibres pa 12.5% -";

(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) in heading 6203, tariff item 6203 21 00 and the entries relating thereto shall be omitted;

(ii) in heading 6205, 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) in heading 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 10 00 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;

164

(1)

(2)

(3) (4) (5) (ii) in heading 6303, tariff items 6303 11 00 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, 6306 31 00, sub heading 6306 39, tariff items 6306 39 10 to 6306 49 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:—

"6306 29 90 — Other

kg. 12.5% - 6306 30 00 — Sails

kg. 12.5% - 6306 40 00 — Pneumatic mattresses u 12.5% -";

(57) in Chapter 64,—

(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) 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 10 90 and the entries relating thereto shall be omitted;

(60) in Chapter 68,—

(i) in heading 6802, tariff item 6802 22 00 and the entries relating thereto shall be omitted;

(ii) in heading 6811, for tariff item 6811 10 00, sub heading 6811 20, tariff items 6811 20 10 to 6811 20 90, sub heading 6811 30, tariff items165 (1)

(2)

(3) (4) (5) 6811 30 10 to 6811 90 00 and the entries relating thereto, the following sub-heading, tariff items and entries shall be substituted, namely:— "6811 40 - Containing asbestos:

6811 40 10 — Asbestos-cement sheets kg. 12.5% - 6811 40 20 — Asbestos-cement tiles kg. 12.5% - 6811 40 90 — Other kg. 12.5% - — Not Containing asbestos:

6811 81 00 — Corrugated sheets kg. 12.5% - 6811 82 00 — Other sheets, panels, tiles

and similar articles kg. 12.5% - 6811 83 00 — Tubes, pipes and tube or

pipe fittings kg. 12.5% - 6811 89 00 — Other articles kg. 12.5% - ";

(iii) in heading 6812, for the tariff item 6812 50 00, 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 — Of crocidolite kg. 12.5% - — Other:

6812 91 00 — Clothing, clothing accessories,

footwear and headgear kg. 12.5% - 6812 92 — Paper, milboard and felt:

— Milboard:

6812 92 11 — Asbestos kg. 12.5% - 6812 92 19 — Other kg. 12.5% - 6812 92 90 — Other kg. 12.5% - 6812 93 00 — Compressed asbestos fibre

jointing, in sheets or rolls kg. 12.5% - 6812 99 — Other:

— Lagging compounds:

6812 99 11 — Asbestos kg. 12.5% -166 (1)

(2)

(3) (4) (5) 6812 99 19 — Other kg. 12.5% - — Asbestos packing joint and gaskets:

6812 99 21 — Packing joints kg. 12.5% - 6812 99 22 — Gaskets kg. 12.5% - 6812 99 90 — Other kg. 12.5% - ";

(iv) in heading 6813, for tariff item 6813 10 00, 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. 12.5% - 6813 20 90 — Asbestos friction materials kg. 12.5% - — Not containing asbestos:

6813 81 00 — Brake lining and pads kg. 12.5% - 6813 81 00 — Other kg. 12.5% - (61) in Chapter 70,—

(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 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

0R 7018)167 (1)

(2)

(3) (4) (5) 7013 10 00 — Of glass-ceramics kg. 12.5% - — Stemware drinking glasses,

other than of glass-ceramics:

7013 22 00 — Of lead crystal kg. 12.5% - 7013 28 00 — Other kg. 12.5% - - Other drinking glasses,

other than of glass-ceramics:

7013 33 00 — Of lead crystal kg. 12.5% - 7013 37 00 — Other kg. 12.5% - — Glassware of a kind used

for table (other than drinking

glasses) or kitchen purposes,

other than of glass-ceramics:

7013 41 00 — Of lead crystal kg. 12.5% - 7013 42 00 — Of glass having a linear kg. 12.5% - coefficient of expansion not exceeding 5x10-⁶ per Kelvin within a temperature range of 0°C to 300°C

7013 49 00 — Other kg. 12.5% - — Other glassware:

7013 91 00 — Of lead crystal kg. 12.5% - 7013 99 00 — Other kg. 12.5% - ";

(62) in Chapter 71,—

(i) in Note 2, for the bracket and letters "(a)" and "(b)" wher- ever they occur, the brackets and letters "(A)" and "(B)" shall respec- tively be substituted;

(ii) in Note 4, for the bracket 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:

168

(1)

(2)

(3) (4) (5) (a) any small objects of personal adomment (for example, rings, bracelets, necklaces, broches, 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 or on the 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) in sub-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 therto shall be omitted;

(ii) in heading 7226, tariff items 7226 93 00 and 7226 94 00 and the entries relating thereto shall be 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, 7304 21 90, sub-heading 7304 29, tariff items 7304 29 10, 7304 29 90, sub-heading 7304 31, tariff items 7304 31 11 to 7304 31 39, sub-heading 7304 39, 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 used for

oil and gas pipelines:

7304 11 — Of Stainless steel:

169

(1)

(2)

(3) (4) (5) 7304 11 10 — Tubes and pipes kg. 12.5% - 7304 11 20 — Blanks for tubes and pipes kg. 12.5% - 7304 11 90 — Other kg. 12.5% - 7304 19 — Other:

7304 19 10 — Tubes and pipes kg. 12.5% - 7304 19 20 — Blanks for tubes and pipes kg. 12.5% - 7304 19 90 — Other kg. 12.5% - - Casting tubing and drill pipe, kg. 12.5% - of a kind used in drilling for oil or gas:

7304 22 00 — Drill pipe of stainless steel kg. 12.5% - 7304 23 — Other drill pipe:

7304 23 10 — Of iron kg. 12.5% - 7304 23 90 — Other kg. 12.5% - 7304 24 00 — Other, of stainless steel kg. 12.5% - 7304 29 — Other:

7304 29 10 — Of iron kg. 12.5% - 7304 29 90 — Other kg. 12.5% - - 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 — Of iron 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 — Of iron kg. 12.5% - 7304 31 29 — Other kg. 12.5% - — Above 219.1 mm diameter:

7304 31 31 — Of iron kg. 12.5% - 7304 31 39 — Other kg. 12.5% -170 (1)

(2)

(3) (4) (5) 7304 39 — Other:

— Up to 114.3 mm outer diameter:

7304 39 11 — Of iron kg. 12.5% - 7304 39 19 — Other kg. 12.5% - - Above 114.3 mm but up to 219.1 mm outer diameters:

7304 39 21 — Of iron kg. 12.5% - 7304 39 29 — Other kg. 12.5% - — Above 219.1mm diameters:

7304 39 31 — Of iron kg. 12.5% - 7304 39 39 — Other kg. 12.5% - - Other, of circular cross-section,

of stainless steel:

7304 41 00 — Cold-drawn or cold-rolled

(cold-reduced) kg. 12.5% - 7304 49 00 — Other kg. 12.5% - — Other, of circular cross section,

of alloy steel:

7304 51 — 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 mm outer diameter kg. 12.5% - 7304 51 30 — Above 219.1 mm outer diameter kg. 12.5% - 7304 59 — Other: kg. 12.5% - 7304 59 10 — Up to 114.3 mm diameter kg. 12.5% - 7304 59 20 — Above 114.3 mm but up to

219.1 mm outer diameter kg. 12.5% - 7304 59 30 — Above 219.1 mm outer diameter kg. 12.5% - 7304 90 00 — 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 50 00,171 (1)

(2)

(3) (4) (5) 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 substitutted, namely:—

"— Line pipe of a kind used for

oil or gas pipelines:

7306 11 00 — Welded, of stainless steel kg. 12.5% - 7306 19 — Other:

— Galvanised pipes:

7306 19 11 — Of iron kg. 12.5% - 7306 19 19 — Other

kg. 12.5% - — Non-galvanised pipes:

7306 19 21 — Of iron kg. 12.5% - 7306 19 29 — Other

kg. 12.5% - — Casing and tubing of a kind

used in drilling for oil or gas:

7306 21 00 — Welded, of stainless steel kg. 12.5% - 7306 29 — Other:

7306 29 11 — Of iron 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 — Of iron kg. 12.5% - 7306 30 90 — Other

kg. 12.5% - 7306 40 00 — Other, welded, of circular

cross-section, of stainless steel kg. 12.5% - 7306 50 00 — Other, welded, of circular

cross-section, of other alloy steel kg. 12.5% - — Other, welded, of non-circular

cross-section:

7306 61 00 — Of square or rectangular

cross-section kg. 12.5% -172 (1)

(2)

(3) (4) (5) 7306 69 00 — Of other non-circular

cross-section kg. 12.5% - 7306 90 — Other:

— ERW precision tubes:

7306 90 11 — Of iron kg. 12.5% - 7306 90 19 — Other kg. 12.5% - 7306 90 90 — Other kg. 12.5% -";

(iii) in heading 7314, tariff item 7314 13 00 and the entries relating therto 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 items 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 applicances

for solid fuel:

7321 19 10 — Cookers and kitchen stoves u 12.5% - 7321 19 90 — Other stoves and appliances u 12.5% - 7321 89 — Other, including appliances

for solid fuel:

7321 89 10 — Clay tandoor (oven with iron kg. 12.5% - or steel body and earthen grates)

7321 89 90 — Other

kg. 12.5% -";

(65) in Chapter 74,—

(i) in Note 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:—

173

(1)

(2)

(3) (4) (5) "7401 00 — Copper Mattes; Cement

copper (precipitated copper):

7401 00 10 — Copper mattes kg. 12.5% - 7401 00 90 — Cement copper

(precipitated copper) kg. 12.5% -";

(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 items 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, sub-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) 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;

174

(1)

(2)

(3) (4) (5) (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 entries relating thereto shall be omitted;

(ii) in heading 8112, sub-heading 8112 30, tariff items 8112 30 10 to 8112 30 90, sub-heading 8112 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 8311 90 00, 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) in Note 1, for clauses (e) and (f), the following clauses shall be substituted, namely:—

"(e) vacuum cleaners of heading 8508;

(f) 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:—

175

(1)

(2)

(3) (4) (5) "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 the processing programme or programmes and at least the data immediately necessary for the execution of the programme;

(ii) being freely programmed in accordance with the require- ments of the 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) 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) it is of a kind solely or principally used in an automatic data processing system;

176

(1)

(2)

(3) (4) (5) (ii) it is connectable to the central processing unit either directly or through one or more other units; and

(iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.

Separately presented units of an automatic data processing machine are to be classified in heading 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 heading 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;

(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 "semi-conductor devices" and "electronic integrated circuits", used in this Note and in heading 8486. 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.

177

(1)

(2)

(3) (4) (5) (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 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 of boules, wafers, semi- conductor 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 of this Schedule.";

(v) in Sub-heading Note 1, for the figure, brackets and letter "Note 5 (B)", the figure, brackets and letter "Note 5 (C)" shall be subtituted;

(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 equipments";

"—Heat pumps other than air-conditioning machines of heading 8415";

(vii) in heading 8425, tarrif item 8425 20 00 and the entries relating thereto shall be omitted;

178

(1)

(2)

(3) (4) (5) (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) in heading 8442,—

(a) for the entry in column (2), the following entry shall b e substituted, namely:—

"MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINE TOOLS OF HEADINGS 8456 TO 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) in sub-heading 8442 30, in the entry in column (2), for the words "other machniery", 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:—

"8442 50 - Plates, cylinders and other printing

components; plates, cylinders and

lithographic stones, prepared for

printing purposes (for example, planed,

grained or polished):

8442 50 10 — Plates and cylinders kg. 12.5% - 8442 50 20 — Lithographic plates kg. 12.5% - — Plate, cylinder and lithographic

stones prepared for printing purposes :

8442 50 31 — Plate and cylinder for kg. 12.5% - textile printing machine

8442 50 39 — Other

kg. 12.5% - 8442 50 40 — Highly polished copper sheets for kg. 12.5% - making blocks179 (1)

(2)

(3) (4) (5) 8442 50 50 — Highly polished zinc sheets kg. 12.5% - for making process blocks

8442 50 90 — Other

kg. 12.5% -";

(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 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:—

"8443 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

- Printing machinery used for

printing by means of plates,

cylinders and other printing

components of heading 8442:

8443 11 00 — Offset printing machinery, reel fed u 12.5% ..

8443 12 00 — Offset printing machinery, u 12.5% - 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 u 12.5% - 8443 14 00 — Letterpress printing machinery, u 12.5% - reel fed, excluding flexography printing

8443 15 00 — Letterpress printing machinery, u 12.5% - other than reel fed, excluding flexography printing.

8443 16 00 — Flexography printing machinery u 12.5% - 8443 17 00 — Gravure printing machinery u 12.5% -180 (1)

(2)

(3) (4) (5) 8443 19 00 — Other

u 12.5% - - Other printers, copying machines

and facsimiles machine, whether

or not combined:

8443 31 00 — Machines which perform two or u 12.5% - more of the 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 u 12.5% - an automatic data processing machine or to a network

8443 39 - Other:

8443 39 10 — Flat bed printing presses u 12.5% - 8443 39 20 — Platen printing presses u 12.5% - 8443 39 30 — Proof presses u 12.5% - - Machinery for printing repetitive

word or design or colour:

8443 39 41 — On cotton textile u 12.5% - 8443 39 49 — Other

u 12.5% - - Machines for uses ancillary to printing:

8443 39 51 — Automatic feeders and sheet u 12.5% - delivering machine

8443 39 52 — Serial numbering machines u 12.5% - 8443 39 53 — Folders, guzmnos perforators u 12.5% - and staplers

8443 39 59 — Other

u 12.5% - - Parts and accessories:

181

(1)

(2)

(3) (4) (5) 8443 91 00 — Parts and accessories of printing kg. 12.5% - machinery used for printing by means of plates, cylinders and other printing components of heading 8442

8443 99 00 — Other

,, 12.5% -";

(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 u 12.5% - processes

8456 90 - Other

8456 90 10 — For dry etching pattern on u Free - semi conductor material

8456 90 20 — Electro chemical machines u 12.5% - 8456 90 90 — Other

u 12.5% -";

(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 8469 30 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

8469 00 - Typewriters other than printers

of heading 8443; word-processing

machines:

8469 00 10 — Word processing machines u Free - 8469 00 20 — Automatic typewriters u 12.5% - 8469 00 30 — Braille typewriters, electric u 12.5% -182 (1)

(2)

(3) (4) (5) 8469 00 40 — Braille typewriters, non-electric u 12.5% - 8469 00 90 — Other typewriters, electric or u 12.5% -";

non-electric

(xiv) in heading 8470, 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) in sub-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;

(c) in tariff item 8471 50 00, in the entry in column (2), for the words "Digital Processing", the word "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 headings, tariff items and entries shall be substituted, namely:—

"8486 MACHINES AND APPARATUS OF

A KIND USED SOLELY OR PRINCIPALLY FOR THE MANUFACTURE OF SEMI-CONDUCTOR BOULES OR WAFERS, SEMI-CONDUCTOR DEVICES, ELECTRONIC INTEGRATED CIRCUITS OR FLAT PANEL DISPLAYS; MACHINES AND APPARATUS SPECIFIED IN NOTE 9 (C) TO THIS CHAPTER; PARTS AND ACCESSORIES

8486 10 00 - Machines and apparatus u 12.5% - for the manufacture of boules or wafers183 (1)

(2)

(3) (4) (5) 8486 20 00 — Machines and apparatus for u 12.5% - the manufacture of semi- conductor devices or of electronic integrated circuits

8486 30 00 — Machines and apparatus for u 12.5% - the manufacture of flat panel displays

8486 40 00 — Machines and apparatus specified u 12.5% - in Note 9 (c) to this Chapter

8486 90 00 — Parts and accessories Kg. 12.5% - 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 — Ships' or boats' propellers u 12.5% - and blades therefore

8487 90 00 — Other Kg. 12.5% -";

(72) in Chapter 85,—

(i) in Note 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) 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 any weight;";

184

(1)

(2)

(3) (4) (5) (iii) for Notes 4, 5, 6 and 7, the following Notes shall be substituted, namely:—

"4. For the purposes of heading 8523 :

(a) Soild-state non-volatile storage devices" (for example, "flash memory cards" or "flash eletronic storage cards") are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, "FLASH E² PROM") 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 strip or an embedded antenna 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, platingup , 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 resisters, 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 end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification 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:

185

(1)

(2)

(3) (4) (5) (a) "Diodes, transistors and similar semi-conductor devices" are semi-conductor devices the operation of which depends on variations in resistivity on the application of an electric field;

(b) "Electronic integrated circuits" are:

(i) Monolithic integrated circuits in which the circuit elements (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.

For the 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 of heading 8548, "spent primary cells, spent primary batteries and spent eletric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being 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 the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.";

186

(1)

(2)

(3) (4) (5) (v) in supplementary 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

— With self-contained electric motor:

8508 11 00 — Of a power not exceeding 1,500 w u 12.5% - and having a dust bag or other

receptacle capacity not exceeding 20 l

8508 19 00 — Other

u 12.5% - 8508 60 00 — Other vacuum cleaners u 12.5% - 8508 70 00 — Parts

kg. 12.5% -";

(viii) in heading 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 30 00, sub- heading 8517 50, tariff items 8517 50 10 to 8517 50 99, sub-heading 8517 80, tariff items 8517 80 10 to 8517 80 90, sub-heading 8517 90, tariff items 8517 90 10 and 8517 90 90 and the entries relating thereto, the following heading, sub- headings, tariff items and entries shall be substituted, namely:—

187

(1)

(2)

(3) (4) (5) "8517 TELEPHONE SETS, INCLUDING

TELEPHONE 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 LOCAL OR WIDE AREA NETWORK), OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF HEADING 8443, 8525, 8527 OR 8528

— Telephone sets, including telephones for

sellular network or for other wireless networks:

8517 11 — Line telephone sets with cordless handsets:

8517 11 10 — Push button type u Free

8517 11 90 — Other

u Free

8517 12 — Telephones for cellular networks or

for other wireless networks:

8517 12 10 — Push button type u Free

8517 12 90 — Other

u Free

8517 18 — Other:

8517 18 10 — Push button type u Free

8517 18 90 — Other

u 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):

8517 61 00 — Base stations u Free188 (1)

(2)

(3) (4) (5) 8517 62 — Machines for the receiption,

conversion and transmission or

regeneration of voice, images

or other data, including switching

and routing apparatus:

8517 62 10 — PLCC equipment u Free 8517 62 20 — Voice frequency telegraphy u Free 8517 62 30 — Modems (modulators-demodulators) u Free 8517 62 40 — High bit rate digital subscriber line u Free

system (HDSL)

8517 62 50 — Digital loop carrier system (DLC) u Free 8517 62 60 — Synchronous digital hierachy u Free

system (SDH)

8517 62 70 — Multiplexers, statistical multiplexers u Free u Free 8517 62 90 — Other 8517 69 — Other: u Free 8517 69 10 — ISDN System u Free 8517 69 20 — ISDN terminal adaptor u Free 8517 69 30 — Routers u Free 8517 69 40 — X 25 Pads u Free 8517 69 50 — Subscriber and equipment u Free 8517 69 60 — Set top boxes for gaining access u Free

to internet

8517 69 70 — Attachments for telephones u Free 8517 69 90 — Other u Free 8517 70 — Parts : 8517 70 10 — Populated, loaded or stuffed kg. Free

printed circuit boards

8517 70 90 — Other

kg. Free";

(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 12.5% ..

banknotes, bank cards, tokens or by other means of payment

8519 30 00 — Turntables (record-decks) u 12.5% ..

189

(1)

(2)

(3) (4) (5) 8519 50 00 — Telephone answering machines u Free - — Other apparatus:

8519 81 00 — Using magnetic, optical or semi- u 12.5% - conductor media

8519 89 — Other : 8519 89 10 — Audio Compact disc player u 12.5% - 8519 89 20 — Compact disc changer including u 12.5% - mini disc player or laser disc player

8519 89 30 — Time Code recorder u 12.5% - 8519 89 40 — MP-3 Player u 12.5% - 8519 89 90 — Others

u 12.5% -"; (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 be omitted;

(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 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 entires relating thereto, the following heading, sub-headings, tariff items and entires shall be substituted, namely:—

"8523 — DISCS, TAPES, SOLID-STATE NON-

VOLATIES STORAGE DEVICES, "SMART CARDS" AND OTHER MEDIA FOR THE RECODING OF SOUND OR OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37190 (1)

(2)

(3) (4) (5) - Magnetic media :

8523 21 00 — Cards incorporating a magnetic stripe u 12.5% - 8523 29 - Other :

8523 29 10 — Audio cassettes u 12.5% - 8523 29 20 — Video casettes u 12.5% - 8523 29 30 — Video magnetic tape including those u 12.5% - in hubs and reels, rolls, pancakes and jumbo rolls

8523 29 40 — ¾" and 1" Video casettes u 12.5% - 8523 29 50 — ½" Video casettes suitable to work u 12.5% - with betacam, betacam SP/M II and VHS type VCR

8523 29 60 — Other Video casettes and tape u 12.5% - ¾" and 1" Video casettes

8523 29 70 — All kinds of Magnetic discs u 12.5% - 8523 29 80 — Cartridge tapes u 12.5% - 8523 29 90 — Other

u 12.5% - 8523 40 - Optical media :

8523 40 10 — Matrics for production of records ; u 12.5% - prepared record blank

8523 40 20 — Cartridge Tape u 12.5% - 8523 40 10 — ½" Video casettes suitable to u 12.5% - work with digital VCR

8523 40 40 — Compact disc (Audio) u 12.5% - 8523 40 50 — Compact disc (video) u 12.5% - 8523 40 60 — Blank master discs (that is, substrate) u 12.5% - for producing stamper for compact disc

8523 40 70 — Stamp for CD audio, CD video u 12.5% - and CD-ROM

8523 40 80 — Digital video disc u 12.5% - 8523 40 90 — Other

u 12.5% -191 (1)

(2)

(3) (4) (5) - Semi-conductor media :

8523 51 00 — Solid-state non-volatile storage u 12.5% - devices

8523 52 00 — Smart cards u Free - 8523 59 00 — Other u 12.5% - 8523 80 - Other: 8523 80 10 — Gramophone records u 12.5% - 8523 80 20 — Information technology software u Free - 8523 80 30 — Audio-visual news or audio visual u 12.5% - views

8523 80 40 — Children's video films u 12.5% - 8523 80 50 — Video tapes of educational nature u 12.5% - 8523 80 60 — 2-D/3D computer graphics u 12.5% - 8523 80 90 — Other

u 12.5% -";

(xiii) heading 8524, sub-heading 8524 10, tariff items 8524 10 10, 8524 10 90, 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 852510 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 substitued, namey:—

"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 RECORDERS192 (1)

(2)

(3) (4) (5) 8525 50 - Transmission apparatus:

8525 50 10 — Radio broadcast transmitter u 12.5% - 8525 50 20 — TV broadcast transmitter u 12.5% - 8525 50 30 — Broadcast equipment sub-system u 12.5% - 8525 50 40 — Communication jamming equipment u 12.5% - 8525 50 50 — Wireless microphone u 12.5% - u 12.5% - 8525 50 90 — Other

8525 60 - Transmission apparatus incor-

porating reception apparatus :

- Two way radio communication

equipment :

8525 60 11 — Walkie talkie set u Free

8525 60 12 — Marine radio communication u Free

equipment

8525 60 13 — Amateur radio equipment u Free

8525 60 19 — Other

u Free

- Other :

8525 60 91 — VSAT terminals u Free

8525 60 92 — Other satellite communication u Free

equipment

8525 60 99 — Other

u Free

8525 80 - Television cameras, digital cameras u Free

and video camera recorders:

8525 80 10 — Television Cameras u 12.5% - 8525 80 20 — Digital Cameras u 12.5% - 8525 80 30 — Video camera recorders u 12.5% - 8525 80 90 — Other

u 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:—

193

(1)

(2)

(3) (4) (5) "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 of power:

8527 12 00 — Pocket-size radio cassette-players u 12.5% - 8527 13 00 — Other apparatus combined with u 12.5% - sound recording or reproducing apparatus

8527 19 00 — Other

u 12.5% - - Radio-broadcast receivers not

capable of operating without

an external source of power,

of a kind used in motor vehicles:

8527 21 00 — Combined with sound recording or u 12.5% - reproducing apparatus

8527 29 00 — Other

u 12.5% - - Other:

8527 91 00 — Combined with sound recording u 12.5% - or reproducing apparatus

8527 92 00 — Not combined with sound u 12.5% - recording or reproducing apparatus but combined with a clock

8527 99 - Other:

- Radio communication receivers:

8527 99 11 — Radio pagers u 12.5% - 8527 99 12 — Demodulators u 12.5% - 8527 99 19 — Other

u 12.5% - 8527 99 90 — Other

u 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 to194 (1)

(2)

(3) (4) (5) 8528 30 30 and the entries relating thereto, the following heading, sub-heading, tariff items and entries shall be submitted, namely:—

"8528 MONITORS AND PROJECTORS,

NOT INCORPORATING TELEVISION RECEPTION APPARATUS; RECEPTION APPRATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO- BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS

— Cathode-ray tube monitors :

8528 41 00 — Of a kind solely or principally u 12.5% - used in an automatic data proces- sing system of heading 8471

8528 49 00 — Other

u 12.5% - — Other monitors :

8528 51 00 — Of a kind solely or principally u 12.5% - used in an automatic data proces- sing system of heading 8471

8528 59 00 — Other

u 12.5% - — Projectors :

8528 61 00 — Of a kind solely or principally u 12.5% - used in an automatic data proces- sing system of heading 8471

8528 69 00 — Other

u 12.5% - — 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 u 12.5% - a video display or screen

8528 72 — Other, colour : 8528 72 11 — Television set of screen size u 12.5% - upto 36 cm.

195

(1)

(2)

(3) (4) (5) 8528 72 12 — Television set of screen size u 12.5% - exceeding 36 cm. but not exceeding 54 cm.

8528 72 13 — Television set of screen size u 12.5% - exceeding 54 cm. but not exceeding 68 cm.

8528 72 14 — Television set of screen size u 12.5% - exceeding 68 cm. but not exceeding 74 cm.

8528 72 15 — Television set of screen size u 12.5% - exceeding 74 cm. but not exceeding 87 cm.

8528 72 16 — Television set of screen size u 12.5% - exceeding 87 cm. but not exceeding 105 cm.

8528 72 17 — Television set of screen size u 12.5% - exceeding 105 cm.

8528 72 18 — Liquid crystal display television u 12.5% - set of screen size below 63 cm.

u 12.5% - 8528 72 19 — Other 8528 73 - Other, black and white or other monochrome :

8528 73 10 — Liquid crystal display television u 12.5% - set of screen size below 25 cm.

8528 73 90 — Other

u 12.5% -";

(xvii) in heading 8535 in the entry in column (2), for the worl "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.";

196

(1)

(2)

(3) (4) (5) (b) after tariff items 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, Kg. 12.5% -";

optical fibre bundles or cables

(xix) for heading 8542, sub-heading 8542 10, tariff items 8542 10 10to 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 — Processors and controllers, whether u Free - or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits

8542 32 00 — Memories u Free - 8542 33 00 — Amplifiers u Free - 8542 39 — Other : 8542 39 10 — Sim cards u Free - 8542 39 20 — Memory cards u Free - u Free - 8542 39 90 — Other kg. Free -"; 8542 90 00 - Parts

(xx) for heading 8543, tariff item 8543 11 00, sub-heading 8543 19, 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 1shall 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 u Free - conductor material

8543 10 20 — Vane graff, cock-croft, u 12.5% - Walton accelerators

8543 10 30 — Synchrocyclotrons, synchrotrons u 12.5% - 8543 10 90 — Other including cyclotrons u 12.5% -";

197

(1)

(2)

(3) (4) (5) (xxi) in heading 8543, for tariff items 8543 40 00, 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:—

"8543 70 - Other machines and apparatus :

8543 70 11 — Proximity card and tags u Free - 8543 70 12 — Metal detector u 12.5% - 8543 70 13 — Mine detector u 12.5% - 8543 70 19 — Other

u 12.5% - — Audio special effect equipment:

8543 70 21 — Digital reverberators u 12.5% - 8543 70 22 — Mixing system or consoles u 12.5% - 8543 70 29 — Other

u 12.5% - — Video special effect equipments

8543 70 31 — Video mixing system or consoles u 12.5% - 8543 70 32 — Video effect system u 12.5% - 8543 70 33 — Digital layering machine u 12.5% - 8543 70 34 — Paint Box u 12.5% - 8543 70 35 — Video typewriter u 12.5% - 8543 70 36 — Video matting machine u 12.5% - 8543 70 39 — Other

u 12.5% - — Edit Control Unit:

8543 70 41 — Computarised editing system u 12.5% - controlling more than three video u 12.5% - editing machines

8543 70 42 — Other video control unit u 12.5% - 8543 70 49 — Other u 12.5% - 8543 70 50 — Colour corrector u 12.5% - — Amplifier :

8543 70 61 — Broadcast amplifier u 12.5% - 8543 70 62 — Limiting amplifier, video

distribution amplifier and stabilizing amplifiers198 (1)

(2)

(3) (4) (5) 8543 70 69 — Other

u 12.5% - — Graphic equalizer and synthesized

receivers:

8543 70 71 — Graphic equalizer u 12.5% - 8543 70 72 — Synthesised receivers u 12.5% - — Other:

8543 70 91 — RF (radio frequency) u 12.5% - power amplifier and noise generators for communication jamming equipment, static and mobile or man-portable

8543 70 92 — Equipment gadgets based on u 12.5% - solar energy

8543 70 93 — Professional beauty care u 12.5% - equipment

8543 70 94 — Audio visual stereo encoders u 12.5% - 8543 70 95 — Time code generator u 12.5% - 8543 70 99 — Other

u 12.5% -";

(xxii) in heading 8544, for tariff items 8544 30 00, 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:—

"8544 30 00 - Ignition wiring sets and other wiring kg. 12.5% - sets of a kind used in vehicles, aircraft or ships

- Other electric conductors, for a

voltage not exceeding 1,000 V:

8544 42 — Fitted with connectors :

8544 42 10 — Paper insulated kg. 12.5% - 8544 42 20 — Plastic insulated kg. 12.5% - 8544 42 30 — Rubber insulated kg. 12.5% -199 (1)

(2)

(3) (4) (5) 8544 42 90 — Other

kg. 12.5% - 8544 49 - Other :

— Other electric conductors, for a

voltage not exceeding 80 V:

— Telephone cables :

8544 49 11 — Dry core paper insulated kg. 12.5% - 8544 49 19 — Other

kg. 12.5% - 8544 42 20 — Paper insulated kg. 12.5% - 8544 49 30 — Plastic insulated kg. 12.5% - 8544 49 40 — Rubber insulated kg. 12.5% - 8544 49 90 — Other

kg. 12.5% -";

(73) in Section XVII, in 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:—

"8708 29 00 — Other

kg. 12.5% - 8708 30 00 — Brakes and servo-brakes; parts kg. 12.5% - thereof

8708 40 00 — Gear boxes and parts thereof kg. 12.5% - 8708 50 00 — Drive-axles with differential, whether kg. 12.5% - or not provided with other transmission components, non-driving axles; parts thereof

8708 70 00 — Road wheels and parts and kg. 12.5% - accessories thereof200 (1)

(2)

(3) (4) (5) 8708 80 00 — Suspension systems and parts thereof kg. 12.5% - (including shock absorbers)

— Other parts and accessories:

8708 91 00 — Radiators and parts thereof kg. 12.5% - 8708 92 00 — Silencers (mufflers) and exhaust pipes; kg. 12.5% - parts thereof

8708 93 00 — Clutches and parts thereof kg. 12.5% - 8708 94 00 — Steering wheels, steering columns and kg. 12.5% - steering boxes; parts thereof

8708 95 00 — Safety airbags with inflater system; kg. 12.5% - parts thereof

8708 99 00 — Other

kg. 12.5% -";

(76) in Chapter 88,—

(i) 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 and dirigibles,

gliders, hang gliders and

other non-powered aircraft:

8801 00 10 — Gliders and hang gliders u 12.5% - 8801 00 20 — Balloons

u 12.5% - 8801 00 90 — Other

u 12.5% -";

(77) in Chapter 90,—

(i) in Note 1,—

(a) in clause (a), for the brackets, word and figures "(heading 4204)", the brackets, word and figures "(heading 4205)", shall be substituted;

201

(1)

(2)

(3) (4) (5) (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 circuit patterns on sensitised semi-conductor materials) of heading 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) 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) in heading 9006, tariff items 9006 20 00 and 9006 62 00 and the entries relating thereto shall be omitted;

(v) in heading 9009, tariff items 9009 11 00 to 9009 99 00 and the entries relating thereto shall be omitted;

(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 SEMI-CONDUCTOR MATERIALS)" shall be omitted;

202

(1)

(2)

(3) (4) (5) (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 — Apparatus and equipment for u 12.5% "-;

automatically developing photographic (including cinematographic) film or 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:—

"9030 20 00— Oscilloscopes and oscillographs u 12.5% - — Other instruments and apparatus, for

measuring or checking voltage, current, resistance or power:

9030 31 00 — Multimeters without a recording device u 12.5% - 9030 32 00 — Multimeters with a recording device u 12.5% - 9030 33 — Other, without a recording device :

9030 33 10 — Ammeters, volt meters and watt meters u 12.5% - 9030 33 20 — Spectrum resistance meters u 12.5% - 9030 33 30 — Capacitance meter u 12.5% - 9030 33 40 — Frequency measuring apparatus u 12.5% - 9030 33 50 — Megar meters

u 12.5% - 9030 33 90 — Other

u 12.5% - 9030 39 00 — Other, with a recording device u 12.5% -";

(b) in column (1), for tariff item "9030 83 00", the tariff item "9030 84 00" shall be substituted;

203

(1)

(2)

(3) (4) (5) (ix) in heading 9031, tariff item 9031 30 00 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 items 9106 20 00 and the entries relating thereto shall be omitted;

(79) in Chapter 92,—

(i) in heading 9203, sub-heading 9203 00, tariff items 9203 00 10 and 9203 00 90 and the entries relating thereto shall be omitted;

(ii) in 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 10 00 and the entries relating thereto shall be omitted;

(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) 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 — Of bamboo or rattan u 12.5% - 9401 59 00 — Other

u 12.5% -";

(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 shall be substituted, namely:—

"— Furniture of other materials,

including cane, osier, bamboo

or similar materials :

9403 81 00 — Of bamboo or rattan u 12.5% - 9403 89 00 — Other

u 12.5% -";

204

(1)

(2)

(3) (4) (5) (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:—

"(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 the terms of rule 3 (b) of the General rules for 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 the 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) 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;

(2)

(3) (4) (5) 9503 60 10, 9503 60 90, sub-heading 9503 70, tariff items 9503 70 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 RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS

9503 00 — 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:

9503 00 10 — Of wood

u 12.5% - 9503 00 20 — Of metal

u 12.5% - 9503 00 30 — Of plastics

u 12.5% - 9503 00 90 — Other

u 12.5% -';

(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 — Articles and accessories for billiards u 12.5% -";

of all 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:—

"9504 30 10 — Other games, operated by coins, u 12.5% - bank notes, bank cards, tokens or by other means of payment, other than bowling alley equipment

9504 30 20 — Carom board, with or without coins u 12.5% - and strikers206 (1)

(2)

(3) (4) (5) 9504 30 90 — Other

u 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 — SMOKING PIPES (INCLUDING PIPE u 12.5% -";

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.

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)

"71A 8443 Fascimile machines";

(2) after S. No. 76 and the entries relating thereto, the following S. No., heading and entries shall be inserted, namely:—

"76A 8508 Vacuum Cleaners with self

contained electric motor";

(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 of heading 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 substituted, namely:—

207

"Unrecorded audio cassettes; recorded or unrecorded video cassettes;

recorded or unrecorded magnetic discs";

(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:—

Sl. No. Heading, sub-heading or tariff items Description of goods

"89 8525 or Cellular or mobile phones

8517

89A 8527 Pagers";

PART II

In the Third Schedule to the Central Excise Act, after S. No. 99 and the entries relating thereto, the following entries shall be inserted, namely:—

S. No. Heading, sub-heading or tariff items Description of goods

"100 Any heading Parts, components and

assemblies of automobiles 101 3808 30 40 Plant-growth regulator 102 9603 21 00 Toothbrush".

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) in tariff 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 ;

208

(3) in Chapter 21,—

(i) in tariff items 2105 00 00, for the entry in column (4), the entry "Nil" shall be substituted ;

(ii) in tariff 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 10 31, 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) in tariff items 2403 91 00, 2403 99 10, 2403 99 20, 2403 99 30, 2403 99 40, 2403 99 50, 2403 99 60 and 2403 99 90, for the entry in column (4) occurring against each of them, the entry "50%" shall be substituted ;

209

(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 be substituted ;

Tariff items Description of goods Unit Rate of duty (1)

(2) (3) (4) (6) in Chapter 28,—

(i) in heading 2812,—

(a) for tariff item 2812 10 10 and the entries relating thereto, the following shall be substituted, namely:—

"2812 10 10—Phosgene (carbonyl chloride, kg. 16% ";

carbonyl dicloride, carbonoxy-chloride,

chloroformyl chloride)

(b) for tariff item 2812 10 20 and entries relating thereto, the following shall be substituted, namely:—

"—Phosphorus tricloride and Phosphorus pentachloride:

2812 10 21—Phosphorus trichloride kg. 16% 2812 10 22—Phosphorus Pentachloride kg. 16%";

"—Sulphur oxy-chloride, Sulphur monochloride:

Sulphur dichloride and Thionyl chloride:

2812 10 41—Shulphur oxy-chloride kg. 16% 2812 10 42—Sulphur monochloride kg. 16% 2812 10 43—Sulphur dichloride

kg. 16% 2812 10 47—Thionyl chloride

kg. 16%";

(d) after tariff item 2812 10 50 and the entries relating thereto, the following shall be inserted, namely:—

"2812 10 60—Arsenous trichloride

kg. 16%";

210

(1)

(2)

(3) (4) (ii) in heading 2851, for tariff items 2851 00 90 and the entries relating thereto, the following shall be substituted, namely:—

"—Other:

2851 00 91—Cyanogen chloride [(CN)C1] kg. 16% 2851 00 99—Other

kg. 16%";

(7) in Chapter 29,—

(i) in heading 2903, for tariff item 2903 30 10 and the entries relating thereto, the following shall be substituted, namely:—

"—Flourinated derivaties:

"2903 30 11—1-Phropene 1, 1, 3, 3, 3,- kg. 16% Pentafluocro—2-(trifluoromethyl) (PFIB)

2903 30 19—Other

kg. 16%";

(ii) in heading 2904, after tariff item 2904 90 70 and the entries relating thereto, the following shall be inserted, namely:—

"2904 90 80 — Chloropicrin (Trichloronitro-Methane) kg. 16%";

(iii) in heading 2905, for tariff item 2905 19 00 and the entries relating thereto, the following shall be substituted, namely:—

"2905 19—Other:

2905 19 10 — 2-Butanol, 3, 3-dimethyl- kg. 16% 2905 19 90 — Other

kg. 16%";

(iv) in heading 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, kg.16% alpha-hydroxy-alpha-phenyl-

2918 19 90 — Other

kg. 16%";

211

(1)

(2)

(3) (4) (v) in heading 2920,—

(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

Thiophosphricoestcrs

(phosphorothioates) and

their salts; their halogenated,

sulphonated, nitrated or nitrosated

derivatives:

2920 10 10 —Phosphorothioic acid, S kg. 16% [02-(diethylamino) ethyl] O,O-diethy ester

2920 10 20—Thiophosphos phosphorothioates kg. 16%";

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:

2920 90 41—Trimethyl Phosphite kg. 16% 2920 90 42—Triethyl Phosphite kg. 16% 2920 90 43—Dimethyl Phosphite kg. 16% 2920 90 44—Diethyl Phosphite kg. 16% 2920 90 45—O, O, Dimethyl Methyl Phosphonate kg. 16% 2920 90 47—Phosphonic Acid, Methyl- kg. 16% compound with (aminoimino methyl)

urea (1:1)

2920 90 48—1-Propanaminium N,N, N-trimethyl kg. 16% -3-[1-oxo-9-octadecenyl) amino]-, (Z)-

methyl methylphosphonate212 (1)

(2)

(3) (4) 2920 90 51—Phosphonic acid, [methyl-bis kg. 16% (5-ethy-2-methyl-2-oxido-1,

3,2-dioxaphosphorinan-5-yl)

methyl] ester

2920 90 52—Phosphonic acid, [methyl- kg. 16% (5-ethyl-2-methyl-2-oxido-1, 3, 2

-dioxaphosphorinan-5-yl) methyl] ester

2920 90 53—Phosphonic acid, propyl-dimethyl ester kg. 16% 2920 90 54—Phosphonous acid, methyl-diethyl ester kg. 16% 2920 90 55—Phosphonic acid, ethyl- kg. 16% 2920 90 56—Phosphonic acid, propyl- kg. 16% 2920 90 57—Phosphonic acid, methyl- kg. 16% 2920 90 58—Phosphonochloridic acid, methyl-

methyl ester kg. 16% 2920 90 61—Phosphonothioic dichloride, ethyl- kg. 16% 2920 90 62—Phosphonic acid, methyl- kg. 16% 2920 90 63—Phosphonic acid, methyl-

dimethyl ester kg. 16% 2920 90 64—Phosphonic dichloride, methyl- kg. 16% 2920 90 65—Phosphonous dichloride, methyl- kg. 16% 2920 90 66—Phosphonic acid, ethyl-,diethyl ester kg. 16% 2920 90 99—Other

kg. 16%";

(vi) in heading 2921, for tariff item 2921 19 00 and the entries relating thereto, the following shall be substituted, namely:—

"2921 19—Other:

kg. 16% —2-Chloro N, N-Di-isopropyl ethylamine

and Ethanamine, 2-Chloro- N, N-dimethyl :

2921 19 11—2-Chloro N, N-Di-isopropyl ethylamine kg. 16%213 (1)

(2)

(3) (4) 2921 19 14—Ethanamine, 2-Chloro-N, N-dimethyl kg. 16% 2921 19 90—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-Di-isopropyl

Ethylamine, N, N-Diethyl Amino

ethyl Chloride Hydrochloride,

Di-ethyl Amino ethanethiol

Hydrochloride, Di-Methyl Amino ethyl

chloride Hydrochloride,Di-Methyl

Amino ethanethiol, Di-Methyl Amino

ethanethiol Hydrochloride:

2922 11 11—2-Hydroxy N, N-Diisopropyl Ethylamine kg. 16% 2922 11 12—N, N-Diethyl Amino ethyl kg. 16% Chloride Hydrochloride

2922 11 13—Di-ethyl Amino ethanethiol Hydrochloride kg. 16% 2922 11 14—Di-Methyl Amino ethyl chloride kg. 16% Hydrochloride

2922 11 15—Di--Methyl Amino ethanethiol kg. 16% 2922 11 16—Di-methyl Amino ethanethiol kg. 16% Hydrochloride

2922 11 90—Other

kg. 16% 2922 12 - Diethanolamine and its salts:

- Ethyldiethanolamine and Methyldiethanolamine :

2922 12 11—Ethyldiethanolamine kg. 16% 2922 12 12—Methyldiethanolamine kg. 16% 2922 12 90—Other

kg. 16%";

214

(1)

(2)

(3) (4) (b) for tariff item 2922 19 00 and the entries relating thereto, the following shall be substituted, namely:—

"2922 19 00—Other:

2922 19 10—Diethyl amino ethanethiol kg. 16% 2922 19 20—Ethanol, 2-[bis(1-methylethyl)amino]- kg. 16% 2922 19 30—Ethanethiol, 2-(diethylamino)- kg. 16% 2922 19 90—Other

kg. 16%";

(viii) in heading 2930, for tariff item 2930 90 90 and the entries relating thereto, the following shall be substituted, namely:—

"-Other:

2930 90 91—Ethanol, 2,2'-thiobis- kg. 16% 2930 90 99—Other

kg. 16%";

(ix) in heading 2933, after the 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:

2939 29 10—Benzeneacetic acid, alpha kg. 16% -hydroxy-alpha-phenyl, I- azabicyclo [2.2.2.]oct-3-yl ester

2939 29 90—Other

kg. 16%".

(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, 3240 19 86, 3204 19 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".';

215

(9) in Chapter 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, 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, 5112 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,—

(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) for the 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) in tariff 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 00 00, 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;

216

(15) in Chapter 55, for the entry in column (4) occurring against all the tariff items of headings 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 (except 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) occurring 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 column (4) occurring against all the tariff items, the entry "8%" shall be substituted;

(22) in Chapter 62, for the entry in column (4) occurring 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 (except 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. In relation to the products 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) in Chapter 73, in Note 5, for the figures and word "7304 and 7305", the figures and word "7304, 7305 and 7306" shall be substituted;

217

(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,—

(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) in tariff 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 each of them, the entry "24%+ Rs. 10,000 per chassis" shall be substituted.

THE SEVENTH SCHEDULE

[See section 67 (b)]

Tariff item

Unit

Description

of goods

Rate of

duty

(1) (2)

(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 u";

domesticus

(2) in Chapter 2,—

(i) in heading 0208, tariff item 0208 20 00 and the entries relating thereto shall be omitted;

218

(1)

(2)

(3) (4) (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) 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) kg. Nil 0301 95 00–Southern bluefin tunas kg. Nil";

(Thunnus maccoyii)

(ii) in heading 0302, after tariff item 0302 66 00 and the entries relating thereto, the following tariff items and entries shall be inserted, namely:—

"0302 67 00–Swordfish (Xiphias gladius) kg. Nil 0302 68 00–Toothfish (Dissostichus spp.) kg. Nil";

(iii) in heading 0303, for tariff items 0303 50 00, 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, kg. Nil Clupea pallasii)

0303 52 00–Cod (Gadus morhua, Gadus ogac, kg. Nil Gadus macrocephalus) –Swordfish (Xiphias gladius) and toothfish (Dissostichus spp.), excluding livers and roes;

"0303 61 00–Swordfish (Xiphias gladius) kg. Nil 0303 62 00–Toothfish (Dissostichus spp.) kg. Nil";

219

(1)

(2)

(3) (4) (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) kg. Nil 0304 12 00—Toothfish (Dissostichus spp.) kg. Nil 0304 19 00—Other:

kg. Nil —Frozen fillets :

0304 21 00—Swordfish (Xiphias gladius) kg. Nil 0304 22 00—Toothfish (Dissostichus spp.) kg. Nil 0304 29—Other:

0304 29 10—Hilsa

kg. Nil 0304 29 20—Shark

kg. Nil 0304 29 30—Seer

kg. Nil 0304 29 40—Tuna

kg. Nil 0304 29 50—Cuttlefish

kg. Nil 0304 29 90—Other

kg. Nil Other:

0304 91 00—Swordfish (Xiphias gladius) kg. Nil 0304 92 00—Toothfish (Dissostichus spp.) kg. Nil 0304 99 00—Other:

kg. Nil (4) in Chapter 4,—

(i) in Sub-heading Note I, 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";

220

(1)

(2)

(3) (4) (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

kg.

0603 12 00—Carnations

kg.

0603 13 00—Orchids

kg.

0603 14 00—Chrysanthemums

kg.

0603 19 00—Other

kg.";

(7) in Chapter 7,—

(i) in heading 0709, tariff items 0709 10 00 and 0709 52 00 and the entries relating thereto shall be omitted;

(ii) in heading 0711, tariff item 0711 30 00 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 following tariff 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;

221

(1)

(2)

(3) (4) (9) in Chapter 9,—

(i) in heading 0906, for sub-heading 0906 10, trariff 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:

0906 11 —Cinnamon (Cinnamomum zeylanicum

Blume):

0906 11 10—Cinnamon Bark

kg. Nil 0906 11 20—Cinnamon tree flowers kg. Nil 0906 11 90—Other

kg. Nil 0906 19 —Other:

0906 19 10—Cassia

kg. Nil 0906 19 90—Other

kg. Nil";

(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 30 00 and the entries relating thereto shall be omitted;

(12) in Chapter 12,—

(i) in heading 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;

222

(1)

(2)

(3) (4) (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, tariff items 1212 30 10 and 1212 30 90 and the entries relating thereto shall be omitted;

(13) in Chapter 13,—

(i) in heading 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

kg. 16%";

(ii) in heading 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 be omitted;

(16) in Chapter 19, in Note 3, for the word "coated", the words "completely coated" shall be substituted;

223

(1)

(2)

(3) (4)

(17) in Chapter 20,—

(i) in Note 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) 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 of vegitables:

2005 91 00 — Bamboo shoots kg. 16% 2005 99 00 — Other

kg. 16%";

(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 70 00 and the entries relating thereto shall be omitted;

(20) in Chapter 25,—

(i) in heading 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 — In powder

kg. Nil 2506 20 — Quartzite:

2506 20 10 — In lumps

kg. Nil 2506 20 20 — In powder

kg. Nil 2506 20 90 — Other

kg. Nil";

224

(1)

(2)

(3) (4)

(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

kg. Nil";

(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 — Merely cut, by sawing or otherwise, kg. Nil into blocks or slabs of a rectangular (including square) shape

2516 20 00 — Sandstone

kg. Nil";

(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

kg. Nil 2524 90 — Other :

— In rock form:

2524 90 11 — Chrysotile

kg. Nil 2524 90 12 — Amphibole

kg. Nil 2524 90 13 — Chrysolite

kg. Nil 2524 90 14 — Amosite

kg. Nil 2524 90 19 — Other

kg. Nil — Fibre raw, beaten or washed or graded to length:

2524 90 21 — Crysotile

kg. Nil 2524 90 22 — Amphibole

kg. Nil 2524 90 23 — Crysolite

kg. Nil 2524 90 24 — Amosite

kg. Nil 2524 90 29 — Other

kg. Nil225 (1)

(2)

(3) (4)

— Flakes or powder :

2524 90 31 — Chrysotile

kg. Nil 2524 90 32 — Amphibole

kg. Nil 2524 90 33 — Crysoite

kg. Nil 2524 90 34 — Amosite

kg. Nil 2524 90 39 — Other

kg. Nil — Other :

2524 90 91 — Waste

kg. Nil 2524 90 99 — Other

kg. Nil";

(vi) in heading 2529,—

(a) in the 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 40 00, the terms "benzol (benzene)", "toluol (toluene)", "xylol (xylenes)" and "naphthalene" apply to products which contain t h a n 5 0 % b y more weight of benzene, toluene, xylenes or naphthalene, respectively.";

226

(1)

(2)

(3) (4)

(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) 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,—

(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 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;

227

(1)

(2)

(3) (4)

(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:—

"2852 00 00 — COMPOUNDS, INORGANIC OR kg. 16% 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 and

water of similar purity);

liquid air (whether or not rare

gases have been removed);

compressed air; amalgams, other

than amalgams of precious metals:

228

(1)

(2)

(3) (4) 2853 00 10 — Distilled or conductivity water and water kg. 16% of similar purity

2853 00 20 — Liquid air, whether or not any fraction of kg. 16% rare gases has been removed

2853 00 30 — Compressed air kg. Nil 2853 00 40 — Amalgams, other than of precious metals kg. 16% — Other :

2853 00 91 — Cyanogen Chloride [(CN)CI] kg. 16% 2853 00 99 — Other

kg. 16%";

(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) as so re-numbered,

(A) for the brackets and letters "(A)", "(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" of all 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 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-heading concerned.

229

(1)

(2)

(3) (4)

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:—

"—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:

2903 31 00 — Ethylene dibromide (ISO) kg. 16% (1, 2-dibromoethane)

2903 39 — Other:

— Fluorinated derivates:

2903 39 11 — 1-Propene, 1, 1, 3, 3, 3 kg. 16% pentafluoro—2-(trifluoromethyl) (PFIB)

2903 39 19 — Other

kg. 16% 2903 39 20 — Brominated derivatives kg. 16% 2903 39 30 — Iodinated derivatives kg. 16% 2903 39 90 — Other

kg. 16%.";

(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 — 1, 2, 3, 4, 5, 6—Hexachlorocyclohexane kg. 16% [HCH (ISO)], including lindane (ISO, INN)

2903 52 00 — Aldrin (ISO), chlordane (ISO) kg. 16%";

and heptachlor (ISO)

(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]:

230

(1)

(2)

(3) (4) 2903 62 10 — Hexachlorobenzene (ISO) kg. 16% — DDT (ISO)[clofenotane (INN),

1, 1, 1-trichloro-2, 2-bis

(p-chlorophenyl) ethane]:

2903 62 21 — DDT—Technical 75 Wdp kg. 16% 2903 62 29 — Other

kg. 16%";

(v) in heading 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) in heading 2908, for tariff item 2908 10 00, 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) kg. 16% kg. 16% 2908 19 00 — Other

— Other:

2908 91 00 — Dinoseb (ISO) and its salts kg. 16% - 2908 99 — Other: 2908 99 10 — Para nitrophenol kg. 16% - 2908 99 20 — Musk xylol 2908 99 90 — Other

kg. 16% kg. 16%";

(ix) in heading 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) kg. 16%";

(xi) in heading 2912, tariff item 2912 13 00 and the entries relating thereto shall be omitted;

231

(1)

(2)

(3) (4)

(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:—

"2915 36 00 — Dinoseb (ISO) acetate kg. 16%";

(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:—

"2916 36 00—Binapacryl (ISO)

kg. 16%";

(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—Chlorobenzilate (ISO) kg. 16%";

(b) for tariff item 2918 90 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:—

"— Other:

2918 91 00—2, 4, 5-T (ISO) (2, 4, 5- kg. 16% - trichlorophenoxyacetic acide), its salts and esters

2918 99 00 — Other

kg. 16%";

(xvi) for heading 2919, sub-heading 2919 00, tariff items 2919 00 10 to 2919 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 — Tris (2, 3-dibromopropyl) phosphate kg. 16% 2919 90 — Other:

2919 90 10 — Glycerophosphoric acid kg. 16%232 (1)

(2)

(3) (4) 2919 90 20 — Calcium glycerophosphate kg. 16% 2919 90 30 — Iron glycerophosphate kg. 16% 2919 90 40 — Sodium glycerophosphate kg. 16% 2919 90 50 — Tricresyl phosphate kg. 16% 2919 90 90 — Other

kg. 16%";

(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 — Parathion (ISO) and kg. 16% Parathion-methyl (ISO) (methylparathion)

2920 19 — Other:

2920 19 10 — Phosphorothioic acid, kg. 16% S[2-(diethylamino) ethyl] O, O-diethyl ester

2920 19 20 — Thiophosphoric ester kg. 16% (phosphorothioates) and thier salts, their halogenated, sulphonated, nitrated or nitorsated derivatives

2920 19 90 — Other

kg. 16%";

(xviii) in heading 2921, tariff item 2921 12 00 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;

233

(1)

(2)

(3) (4)

(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), kg. 16%";

monocrotophos (ISO) and phosphamidon (ISO)

(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) kg. 16% kg. 16% 2925 29 — Other: 2925 29 10 — Guanidine nitrate kg. 16%"; 2925 29 90 — Other

(xxii) in heading 2930,—

(a) tariff item 2930 10 00 and the entries relating thereto shall be omitted;

(b) 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 kg. 16%";

methamidophos (ISO)

(xxiii) in heading 2936, tariff item 2936 10 00 and the entries relating thereto shall be omitted;

kg. 16% "2939 19 00 — Other 2939 20 — Alkaloid of cinchona and their

derivatives; salts thereof:

2939 20 10 — Quinine alkaloids kg. 16% 2939 20 20 — Quinine hydrochloride kg. 16% 2939 20 30 — Quinine sulphate kg. 16% 2939 20 40 — Chloroquine phosphate kg. 16% 2939 20 50 — Benzeneacetic acid, kg. 16% alpha-hydroxy-alpha-phenyl, 1-azabicyclo [2.2.2] oct-3-yl ester

2939 20 90 — Other

kg. 16%";

234

(1)

(2)

(3) (4)

(26) in Chapter 30,—

(i) in Note 4,—

(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) 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 absorabable surgical or dental yarns) 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 10 10 Sterile, surgical catgut and similar sterile kg. 16% suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for wound closure235 (1)

(2)

(3) (4) 3006 10 20 Sterile laminaria and sterile laminaria tents, kg. 16%";

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 Appliances identifiable for ostomy use kg. 16% 3006 92 00 Waste pharmaceuticals kg.";

(27) in Chapter 31,—

(i) in Note 1, 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;

236

(1)

(2)

(3) (4) (29) in Chapter 33,—

(i) in heading 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;

(30) in Chapter 34,—

(i) in Note 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 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);

237

(1)

(2)

(3) (4) heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclo hexane [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.

(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 Goods specified in Sub-heading Note I

to this Chapter, namely:—

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; ethylen 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:

238

(1)

(2)

(3) (4) 3808 50 00 Aldrin (ISO); binapacryl (ISO); kg. 16% 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 kg. 16% (for example phostoxin)

3808 91 12 – Calcium cyanide 3808 91 13 – D.D.V.P.

kg. 16% kg. 16% (Dimethyle-dichloro-vinyl-phosphate)

kg. 16% 3808 91 21 – Diaginal 3808 91 22 – Methyl bromide kg. 16% 3808 91 23 – Dimethoate, technical grade kg. 16% 3808 91 24 – Melathion kg. 16% 3808 91 31 – Endosulphan, technical grade kg. 16% kg. 16% 3808 91 32 – Quinal phos kg. 16% 3808 91 33 – Isoproturon 3808 91 34 – Fenthion kg. 16% 3808 91 35 – Cipermethrin, technical grade kg. 16% kg. 16% 3808 91 36 – Allethrin239 (1)

(2)

(3) (4) 3808 91 37 — Synthetic pyrethrum kg. 16% Other:

3808 91 91 — Repellants for insects such as flies, mosquito kg. 16% 3808 91 92 — Paper impregnated or coated with kg. 16% insecticides such as D.D.T. coated paper

kg. 16% 3808 91 99 — Other 3808 92 — Fungicides: kg. 16% 3808 92 10 — Maneb 3808 92 20 — Sodium penta chlorophenate kg. 16% (santrobrite)

3808 92 30 — Thiram (tetramethyl thiuram disulphide) kg. 16% kg. 16% 3808 92 40 — Zineb kg. 16% 3808 92 50 — Copper oxychloride 3808 92 90 — Other kg. 16% 3808 93 — Herbicides, anti-sprouting products

and plant-growth regulators:

3808 93 10 — Chloromethyl phenozy acetic acid kg. 16% (M.C.P.A)

3808 93 20 — 2:4 Dichloro phenoy acetic acid and its esters kg. 16% 3808 93 30 — Gibberellic acid kg. 16% 3808 93 40 — Plant growth regulators kg. 16% 3808 93 50 — Weedicides and weed killing agents kg. 16% kg. 16% 3808 93 90 — Other: 3808 94 00 — Disinfectants kg. 16% 3808 99 — Other: 3808 99 10 — Pesticides, not else where specified or included kg. 16% 3808 99 90 — Other

kg. 16%"; (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;

240

(1)

(2)

(3) (4) (b) for tariff item 3824 60 90, sub-heading 3824 71, 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 60 90 — Other

kg. 16% Mixtures containing halogenated derivatives of methane, ethane or propane:

3824 71 00 — Containing chlorofluorocarbons (CFCs), kg. 16% whether or not containing hydrochlorofluoro- carbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)

3824 72 00 — Containing bromochlorodifluoromethane, kg. 16% bromotrifluoromethane or dibromotetrafluoro- ethanes

3824 73 00 — Containing hydrobromofluorocarbons (HBFCs) kg. 16% 3824 74 00 — Containing hydrochlorofluorocarbons (HCFCs), kg. 16% whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs)

3824 75 00 — Containing carbon tetrachloride kg. 16% 3824 76 00 — Containing 1,1,1-trichloroethane kg. 16% (methyl chloroform)

3824 77 00 — Containing bromomethane (methyl bromide) or kg. 16% bromochloromethane

3824 78 00 — Containing perfluorocarbons (PFCs) or kg. 16% hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)

3824 79 00 — Other

kg. 16% Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris (2,3-dibromopropyl) phosphate:

3824 81 00 — Containing oxirane (ethylene oxide) kg. 16%241 (1)

(2)

(3) (4) 3824 82 00 - Containing polychlorinated biphenyls (PCBs), kg. 16% polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

3824 83 00 - Containing tris (2, 3-dibromopropyl) phosphate kg. 16%";

(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);

(f) organic surface-active agents or preparation 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);

(l) synthetic rubber, as defined for the purose 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;

242

(1)

(2)

(3) (4) (o) wall coverings of heading 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) imitation jewellery of heading 7117;

(s) articles of section XVI (machines and mechanical or electrical appliances);

(t) parts of aircraft or vehicles of Section XVII;

(u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(v) articles of Chapter 91 (for example, clock or watch cases);

(w) articles of Chater 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 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 pensils).";

(ii) in Sub-heading Note I, 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 - Poly (lactic acid)

kg. 16%";

(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;

243

(1)

(2)

(3) (4) (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) in Note 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

4206 00 10—For rackets kg. 16% 4206 00 90—Other kg. 16%";

(37) in Chapter 43,—

(i) in heading 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;

244

(1)

(2)

(3) (4) (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) 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 — Wood charcoal (including shell or nut charcoal),

whether or not agglomerated:

4402 10 10 — Of bamboo mt.

4402 90 — Other :

4402 90 10 — Of coconut shell mt.

4402 90 90 — Other mt.";

(iii) in heading 4407,—

(a) for tariff 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.) m3 Nil

4407 22 00 — Virola, lmbuia and balsa 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 m3 Nil

4407 28 00 — Iroko m3 Nil";

245

(1)

(2)

(3) (4) (c) after tariff item 4407 92 00 and the entries relating thereto, the following taiff items and entries shall be inserted, namely:—

"4407 93 00 — Of maple (Acer spp.) m3 Nil 4407 94 00 — Of cherry (Prunus spp.) m3 Nil 4407 95 00 — Of ash (Fraxinus spp.) 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;

"Non-coniferous:

4409 21 00 — Of bamboo kg. 16% 4409 29 — Other:

4409 29 10 — Planed, tongued, grooved, kg. 16%

rebated, chamfered, V-jointed,

and the like but not further

moulded

4409 29 20 — Beadings and mouldings kg. 16%

(including moulded skirting

and other moulded boards)

4409 29 90 — Other

kg. 16%";

(vi) for heading 4410, tariff items 4410 21 00, 4410 29 00, sub-heading 4410 31, tariff items 4410 31 10 to 4410 31 90, sub-heading 4410 32, tariff items 4410 32 10 to 4410 32 90 sub-heading 4410 33, tariff items 4410 33 10 to 4410 33 90, 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, WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES246 (1)

(2)

(3) (4) Of wood:

4410 11 — Particle board:

4410 11 10 — Plain particle boards kg. 16% 4410 11 20 — Insulation board and hardboard kg. 16% 4410 11 30 — Veneered particle board, kg. 16%

not having decorative

veneers on any face

4410 11 90 — Others

kg. 16% 4410 12 — Oriented strand board (OSB):

4410 12 10 — Unworked or not further worked kg. 16%

than sanded

4410 12 90 — Other

kg. 16% 4410 19 00 — Other

kg. 16% 4410 90 — Other:

4410 90 10 — Plain particle board kg. 16% 4410 90 20 — Insulation board and hard board kg. 16% 4410 90 30 — Veneered particle board, not kg. 16%

having decorative veneers on

any face

4410 90 90 — Other

kg. 16%";

(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 4411 39, tariff items 4411 39 10, 4411 39 90, sub-heading 4411 91, tariff items 4411 91 10 to 4411 91 90, sub-heading 4411 99, tariff items 4411 99 10 to 4411 91, 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):

247

(1)

(2)

(3) (4) 4411 12 00 — Of a thickness not exceeding 5 mm kg. 16% 4411 13 00 — Of a thickness exceeding 5 mm kg. 16%

but not exceeding 9 mm

4411 14 00 — Of a thickness exceeding 9 mm kg. 16%

Other:

4411 92 — Of a density exceeding 0.8 gm/cm3:

Not mechanically worked or surface

covered:

4411 92 11 — Hardboard

kg. 16% 4411 92 19 — Other

kg. 16% — Other:

4411 92 21 — Hardboard

kg. 16% 4411 92 29 — Other

kg. 16% 4411 93 — Of a density exceeding 0.5 gm/cm3

but not exceeding 0.8 gm/cm3:

— Not mechanically worked or surface

covered:

4411 93 11 — Insulation board kg. 16% 4411 93 19 — Other

kg. 16% — Other:

4411 93 21 — Insulation board kg. 16% 4411 93 29 — Other

kg. 16% 4411 94 — Of a density not exceeding 0.5 gm/cm³ :

— Not mechanically worked or surface covered:

4411 94 11 — Insulation board kg. 16% 4411 94 19 — Other

kg. 16% — Other:

4411 94 21 — Insulation board kg. 16% 4411 94 29 — Other

kg. 16%";

(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 14 90, sub-heading 4412 19, tariff items 4412 19 10 to 4412 19 90, sub-heading 4412 22, tariff items248 (1)

(2)

(3) (4) 4412 22 10 to 4412 22 90, sub-heading 4412 23, tariff items 4412 23 10 to 4412 23 90, sub-heading 4412 29, tariff items 4412 29 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 4412 99 10 to 4412 99 90 and the entries relating thereto, the following heading, sub-headings, tariff items and entries shall be substituted, namely:—

"4412 PLYWOOD, VENEERED PANELS AND

SIMILAR LAMINATED WOOD

4412 10 00 — Of bamboo m³ 16% — Other Plywood, consisting solely of sheets

of wood (other than bamboo), each ply not exceeding 6 mm thickness:

4412 31 — 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 :

249

(1)

(2)

250

(1)

(2)

(3) (4)

kg. 16%";

4418 71 00 — For mosaic floors kg. 16% 4418 72 00 — Other, multilayer kg. 16% 4418 79 00 — Other

(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 91 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:—

"-Mats, matting and screens of vegetable materials:

kg. Nil

kg. Nil 4601 21 00 — Of bamboo 4601 22 00 — Of rattan 4601 29 00 — Other 4601 92 00 — Of bamboo 4601 93 00 — Of rattan 4601 94 00 — Of other vegetable materials kg. Nil";

(iii) in heading 4602, for sub-heading 4602 10, tariff items 4602 10 11 to 4602 10 90 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:—

"-Of vegetable material:

kg. Nil

kg. Nil 4602 11 00 — Of bamboo 4602 12 00 — Of rattan 4602 19 — Other:

— Of Palm leaves:

kg. Nil

kg. Nil";

4602 19 11 — Basket 4602 19 19 — .Other 4692 19 90 — Other

(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 — Other, of bamboo kg. Nil";

251

(1)

(2)

(3) (4) (41) in Chapter 48,—

(i) in Note 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;

(ii) in Note 9,—

(a) in clause (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 heading 4802, tariff item 4802 30 00 and the entries relating thereto shall be omitted;

(iv) in heading 4809, sub-heading 4809 10, tariff items 4809 10 10 and 4809 10 90 and the 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 10 00 and 4816 30 00 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 substi- tuted, namely:—

"4823 OTHER PAPER, PAPER BOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBERS, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPER BOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS";

252

(1)

(2)

(3) (4) (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, of paper or paperboard:

kg. 16% 4823 61 00 — Of bamboo

kg. 16%";

4823 69 00 — Other

(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;

(ii) for Note 13, the following Notes shall be substituted, namely:—

"13. For the purposes of this Section and, where applicable, through- out this Schedule, the expression "elastomeric yarn" means filament yarn, in- cluding 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.

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 of this Note, the expression "textile garments" means garments of headings 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 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;

253

(1)

(2)

(3) (4) (43) in Chapter 50, in heading 5003, sub-heading 5003 10, tariff items 5003 10 10 to 5003 10 90, 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 unsuitable for

reeling, yarn waste and garneted stock) :

5003 00 10 — Mulberry silk waste kg. Nil

kg. Nil 5003 00 20 — Tussar silk waste

kg. Nil 5003 00 30 — Eri waste

kg. Nil 5003 00 40 — Munga waste

kg. Nil";

5003 00 90 — Other

(44) in Chapter 51, in Note 1,—

(a) in clause (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 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 10254 (1)

(2)

(3) (4) 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 — Other fabrics m² 8% 5211 20 - Bleached:

255

(1)

(2)

(3) (4) 5305 00 ... 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):

kg. 8%

kg. 8%" ;

5305 00 10 — Coir bristles fibre kg. 8% 5305 00 20 — Coir mattress fibre kg. 8% 5305 00 30 — Curled or machine twisted coir fibre kg. 8% 5305 00 40 — Coir pith 5305 00 50 — Of Abaca 5305 00 90 — of others

(47) in Chapter 54,—

(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 of organic polymers produced by manufacturing processes, either:

(a) by polymerisation 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 of poly (vinyl acetate)]; or

(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by 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 used in relation to "textile materials.";

256

(1)

(2)

(3) (4) (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:

kg. 16%

kg. 16%";

5402 11 10 — Of aramids 5402 19 — Other: 5402 19 10 — Nylon tyre yarn 5402 19 90 — Other

(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 - Of polypropylene 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:—

kg. 16%";

"5402 44 00 — Elastomeric kg. 16% 5402 45 00 — Other, of nylon or other polyamides kg. 16% 5402 46 00 — Other, of polyesters, partially oriented kg. 16% 5402 47 00 — Other, of polyesters kg. 16% 5402 48 00 — Other, of polypropylene kg. 16% 5402 49 00 — Other

(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:

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%

kg. 16%";

5404 19 90 — Other257 (1)

(2)

(3) (4) (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-made filament yarn

(other than sewing thread),

put up for 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 - of polypropylene kg. 16%";

(ii) in heading 5503, for tariff item 5503 10 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:—

"- Of nylon or other polyamides:

kg. 16%

kg. 16%";

5503 11 00 — Of aramids 5503 19 00 — Other

(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 omited;

(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 omited;

(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 m² 8% 5514 30 — Of yarn of different colours:

258

(1)

(2)

(3) (4) 5514 30 12 — 3-thread or 4-thread twill, including cross m² 8% twill of polyester staple fibres

259

(1)

(2)

(3) (4) (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 narrow fabrics of heading 5806:

— Of cotton:

260

(1)

(2)

(3) (4)

u 8%";

6103 10 20 — Of cotton u 8% 6103 10 30 — Of artificial fibres u 8% 6103 10 90 — Other

(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) in heading 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 and the 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 8% (for example, stockings for varicose veins)

6115 21 — Other panty hose and tights: 6115 21 00 — Of synthetic fibres, measuring u 8% per single yarn less than 67 decitex

6115 22 00 — Of synthetic fibres, measuring u 8% per single yarn 67 decitex or more

u 8% 6115 29 — Of other textile materials: 6115 29 10 — Of silk261 (1)

(2)

(3) (4) 6115 29 20 — Of wool or fine animal hair u 8% 6115 29 30 — Of artificial fibres u 8% 6115 29 90 — Other u 8% 6115 30 00 — Other women's full-length or u 8% knee-length hosiery, measuring per

single yarn less than 67 decitex

pa 8% 6115 94 00 — Of wool or fine animal hair pa 8% 6115 95 00 — Of cotton 6115 96 00 — Of synthetic fibres pa 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,—

(i) in heading 6203, tariff item 6203 21 00 and the entries relating thereto shall be omitted;

(ii) in heading 6205, 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) in heading 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 10 00 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) in heading 6303, tariff item 6303 11 00 and the entries relating thereto shall be omitted;

(iii) in heading 6306,—

262

(1)

(2)

(3) (4) (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 6306 49 00 and the entries relating thereto, the following tariff items and entries shall be substituted, namely:—

"6306 29 90 — Other

kg 8% 6306 30 00 — Sails

kg 8% 6306 40 00 — Pneumatic mattresses u 8%";

(57) in Chapter 64,—

(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) 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 10 90 and the entries relating thereto shall be omitted;

(60) in Chapter 68,—

(i) in heading 6802, tariff item 6802 22 00 and the entries relating thereto shall be omitted;

(ii) in heading 6811, for tariff item 6811 10 00, 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:—

"6811 40 — Containing asbestos:

6811 40 10 — Asbestos-cement sheets kg. 16% 6811 40 20 — Asbestos-cement tiles kg. 16%263 (1) (2)

(3) (4) 6811 40 90 - Other

kg. 16% — Not containing asbestos:

6811 81 00 — Corrugated sheets kg. 16% 6811 82 00 — Other sheets, panels, tiles and kg. 16% similar articles

6811 83 00 — Tubes, pipes and tube or kg. 16% pipe fittings

6811 89 00 — Other articles kg. 16%";

(iii) in heading 6812, for tariff item 6812 50 00, 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 — Of crocidolite kg. 16% — Other:

6812 91 00 — Clothing, clothing accessories, kg. 16% footwear and headgear

6812 92 — Paper, millboard and felt: — Millboard:

6812 92 11 — Asbestos kg. 16% 6812 92 19 — Other

kg. 16% 6812 92 90 — Other

kg. 16% 6812 93 00 — Compressed asbestos fibre kg. 16% jointing, in sheets or rolls

6812 99 — Other:

— Lagging compounds:

6812 99 11 — Asbestos kg. 16% kg. 16% 6812 99 19 — Other

— Asbestos packing joints and

gaskets:

6812 99 21 — Packing Joints kg. 16% 6812 99 22 — Gaskets kg. 16% 6812 99 90 — Other

kg. 16%";

264

(1)

(2)

(3) (4) (iv) in heading 6813, for tariff item 6813 10 00, 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 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;

"7013 — GLASSWARE OF A KIND USED FOR

TABLE, KITCHEN, TOILET, OFFICE, INDOOR DECORATION OR SIMILAR PURPOSES (OTHER THAN THAT OF HEADING 7010 OR 7018)

7013 10 00 — Of glass-ceramics kg. 16% Stemware drinking glasses, other than of glass-ceramics:

7013 22 00 — Of lead crystal kg. 16% kg. 16% 7013 28 00 — Other

— Other drinking glasses,

other than of glass-ceramics:

7013 33 00 — Of lead crystal kg. 16%265 (1)

(2)

(3) (4) 7013 37 00 — Other

kg. 16% — Glassware of a kind

used for table

(other than drinking glasses)

or kitchen purposes, other than

of glass-ceramics:

7013 41 00 — Of lead crystal kg. 16% 7013 42 00 — Of glass having a linear kg. 16% coefficient of

expansion not exceeding

5x10 - per Kelvin within a temperature range of 0° C to 300° C

7013 49 00 — Other

kg. 16% — Other glassware:

7013 91 00 — Of lead crystal kg. 16% 7013 99 00 — Other

kg. 16%";

(62) in Chapter 71,—

(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) in Note 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

266

(1)

(2)

(3) (4) 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 94 00 and the entries relating thereto shall be omitted;

(iii) in heading 7229, tariff items 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, 7304 21 90, sub-heading 7304 29, tariff items 7304 29 10, 7304 29 90, sub-heading 7304 31, tariff items 7304 31 11 to 7304 31 39, sub-heading 7304 39, 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 used for oil

and gas pipelines:

7304 11 — Of stainless 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%267 (1)

(2)

(3) (4) 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 and drill pipe, of

a kind used in drilling for oil or gas:

7304 22 00 — Drill pipe of stainless steel kg. 16% 7304 23 — Other drill pipe:

7304 23 10 — Of iron

kg. 16% 7304 23 90 — Other

kg. 16% 7304 24 00 — Other, of stainless steel kg. 16% 7304 29 — Other:

7304 29 10 — Of iron

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 — Of iron

kg. 16% 7304 31 19 — Other

kg. 16% — Above 114.3 mm but up to 219.1 mm

outer diameter:

7304 31 21 — Of iron

kg. 16% 7304 31 29 — Other

kg. 16% — Above 219.1 mm diameter:

7304 31 31 — Of iron

kg 16% 7304 31 39 — Other

kg 16%268 (1)

(2)

(3) (4) 7304 39 — Other:

kg. 16% — Up to 114.3 mm outer diameter:

7304 39 11 — Of iron

kg. 16% 7304 39 19 — Other

kg. 16% — Above 114.3 mm but up to 219.1 mm

outer diameter:

7304 39 21 — Of iron

kg. 16% 7304 39 29 — Other

kg. 16% — Above 219.1 mm diameter:

7304 39 31 — Of iron

kg. 16% 7304 39 39 — Other

kg. 16% — Other, of circular cross-section,

of stainless steel:

7304 41 00 — Cold-drawn or cold-rolled kg. 16% (cold-reduced)

7304 49 00 — Other

kg. 16% — Other, of circular cross-section, of

other alloy steel:

7304 51 — Cold-drawn or cold-rolled

(cold-reduced):

7304 51 10 — Up to 114.3 mm diameter kg. 16% 7304 51 20 — Above 114.3 mm but up to kg. 16% 219.1 mm outer diameter

7304 51 30 — Above 219.1 mm outer diameter kg. 16% 7304 59 — Other:

kg. 16% 7304 59 10 — Up to 114.3 mm diameter kg. 16% 7304 59 20 — Above 114.3 mm but up to 219.1 kg. 16% mm outer diameter

7304 59 30 — Above 219.1 mm outer diameter kg. 16% 7304 90 00 — Other

kg. 16%";

269

(1)

(2)

(3) (4) (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 used for oil or

gas pipeline:

7306 11 00 — Welded, of stainless steel kg. 16% 7306 19 - Other:

— Galvanized pipes:

7306 19 11 — Of iorn 7306 19 19 — Other

kg. 16% kg. 16% — Non-galvanized pipes:

7306 19 21 — Of iron 7306 19 29 — Other

kg. 16% kg. 16% — Casing and tubing of a kind used in

drilling for oil or gas:

kg. 16% kg. 16% 7306 21 00 — Welded, of stainless steel kg. 16% 7306 29 — Other: 7306 29 11 — Of iron 7306 29 19 — Other 7306 30 — Other, welded, of circular cross-section,

of iron or non-alloy steel:

kg. 16% 7306 30 10 — Of iron kg. 16% 7306 30 90 — Other 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, of non-circular

cross-section:

7306 61 00 — Of square or rectangular cross section kg. 16% 7306 69 00 — Of other non-circular cross section kg. 16% 7306 90 — Other

— ERW precision tubes:

7306 90 11 — Of iron 7306 90 19 — Other 7306 90 90 — Other

kg. 16% kg. 16% kg. 16%";

270

(1)

(2)

(3) (4) (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 following sub-headings, tariff items and entries shall be substituted, namely:—

"7321 19 — (Other, including appliances for solid fuel:) 7321 19 10 — Cookers and kitchen stoves u 16% 7321 19 90 — Other stoves and appliances u 16% 7321 89 — Other, including appliances for solid fuel: 7321 89 10 — Clay tandoor (oven with iron or kg. 16% steel body and earthen grates)

7321 89 90 — Other

kg. 16%";

(65) in Chapter 74,—

(i) in Note 1, in clause (f), the paragraph begining 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 — Copper Mattes; Cement copper

(precipitated copper):

7401 00 10 — Copper mattes kg. 16% 7401 00 90 — Cement copper (precipitated copper) kg. 16%";

(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;

271

(1)

(2)

(3) (4) (vii) in 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, sub-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) 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 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;

(ii) in heading 8112, sub-heading 8112 30, tariff items 8112 30 10 to 8112 30 90, sub-heading 8112 40, tariff items 8112 40 10 to 8112 40 90 and the entries relating thereto shall be omitted;

(70) in Chapter 83, in tariff items 8311 90 00, 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 "headings 4204", the word and figures "heading 4205" shall be substituted;

272

(1)

(2)

(3) (4) (ii) in Note 2, in clause (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 of heading 8508;

(f) 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 the processing 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;

(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.

273

(1)

(2)

(3) (4) (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) it is of a kind solely or principally used in an automatic data processing system;

(ii) it is connectable to the central processing unit either directly or through one or more other units; and

(iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.

Separately presented units of an automatic data processing machine are to be classified in heading 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 heading 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;

(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 vedeo camera recorders;

(v) monitors and projectors, not incorporating television reception apparatus.

(E) Machines incorporating or working in conjuction 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.";

274

(1)

(2)

(3) (4) (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 in the heading 8486. 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 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 cathoderay 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 of boules, wafers, semi- conductor 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 of this schedule.";

(v) in sub-heading Note 1, for the figure, brackets and letter "5(B)", the figure, brackets and letter "5(C)" shall be sustituted;

(vi) in heading 8418,—

(a) tariff item 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, show cases and the like) for storage and display incorporating refrigerating or freezing equipment";

275

(1)

(2)

(3) (4) (c) in tariff item 8418 61 00, for the entry in column (2), the following entry shall be substituted, namely:—

"—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 item 8428 50 10 to 8428 50 90 and the entries relating thereto shall be omitted;

(ix) in heading 8442,—

(a) for the entry in column (2), the following entry shall be substituted, namely:—

"MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINE TOOLS OF THE HEAD- INGS 8456 TO 8465) FOR PREPAR- ING 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 item 8442 20 10 to 8442 20 90 and the entries relating thereto shall be omitted;

(c) in sub-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 item 8442 50 10 to 8442 50 90 and the entries relating thereto, the following sub-heading, tariff items and entries shall be substituted, namely:—

"8442 50 — Plates, cylinders and other

printing components; plates,

cylinders and lithographic

stones, prepared for printing

purposes (for example, planed,

grained or polished):

276

(1)

(2)

(3) (4)

8442 50 10 — Plates and Cylinders kg. 16%

8442 50 20 — Lithographic plates kg. 16%

Plate, cylinder and litho-

graphic stones prepared for

printing purposes:

8442 50 31 — Plate and cylinder for textile kg. 16%

printing machine

8442 50 39 — Other kg. 16%

8442 50 40 — Highly polished copper sheets

for making blocks kg. 16%

8442 50 50 — Highly polished zinc sheets kg .16%

for making process blocks

8442 50 90 — Other kg. 16%";

(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 8443 60 90, sub-heading 8443 90, tariff items 8443 90 10 and 8443 90 90 and the entries relating thereto, the followig headings, sub-headings, tariff items and entries shall be substituted, namely:—

"8443— 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 — Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442:

8443 11 00 — Offset printing machinery, reel-fed u 16% 8443 12 00 — Offset printing machinery, sheet-fed, u 16% office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)277 (1)

(2)

(3) (4)

8443 13 00 — Other offset printing machinery u 16% 8443 14 00 — Letterpress printing machinery, u 16% reel-fed, excluding flexographic printing

8443 15 00 — Letterpress printing machinery, u 16% other than reel fed, excluding flexographic printing

8443 16 00 — Flexographic printing machinery u 16% 8443 17 00 — Gravure printing machinery u 16% u 16% 8443 19 00 — Other

- Other printers, copying machines

and facsimile machines, whether

or not combined:

8443 31 00 — Machines which perform two or u 16%

more of the functions of printing, copying of facsimile transmission, capable of connecting to an automatic data processing machine or to a network

8443 32 00 — Other, capable of connecting to u 16% an automatic date processing machine or to a net work

8443 39 — Other: 8443 39 10 — Flat bed printing presses u 16% 8443 39 20 — Platen printing presses u 16% 8443 39 30 — Proof presses u 16%

- Machinery for printing repetitive

word or design or colour:

8443 39 41 — On cotton textile u 16% u 16% 8443 39 49 — Other

- Machines for uses ancillary to

printing:

8443 39 51 — Automatic feeders and sheet u 16%

delivering machine

8443 39 52 — Serial numbering machines u 16% 8443 39 53 — Folders, guzmnos perforators u 16%

and staplers

8443 39 59 — Other

u 16%

- Parts and accessories:

278

(1)

(2)

(3) (4)

8443 91 00 — Parts and accessories of printing kg. 16% machinery used for printing by means of plates, cylinders and other printing components of heading 8442

8443 99 00 — Other

kg. 16%";

(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 u 16%

processes

8456 90 — Other:

8456 90 10 — For dry etching pattern on semi u 16%

conductor materials

8456 90 20 — Electro chemical machines u 16%

8456 90 90 — Other:

u 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 8469 30 90 and the entries relating thereto, the following heading sub-heading, tariff items and entries shall be substituted, namely:—

"8469 — TYPE WRITERS OTHER THAN PRINTERS OF HEADING 8443; WORD-PROCESSING MACHINES

8469 00 — Type writers other than printers of

heading 8443; word-processing

machines:

8469 00 10 — Word processing machines u 16%

8469 00 20 — Automatic typewriters u 16%

8469 00 30 — Braille typewriters, electric u Nil

8469 00 40 — Braille typewriters, non-electric u Nil

8469 00 90 — Other typewriters, electric or

non-electric u 16%";

279

(1)

(2)

(3) (4) (xiv) in heading 8470, 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) in sub-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;

(c) in tariff item 8471 50 00, in the entry in column (2), for the word "Digital processing", the word "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 SEMI- CONDUCTOR BOULES OR WAFERS, SEMI-CONDUCTOR DEVICES, ELECTRONIC INTEGRATED CIRCUITS OR FLAT PANEL DISPLAYS; MACHINES AND APPARATUS SPECIFIED IN NOTE 9 (C) TO THIS CHAPTER; PARTS AND ACCESSORIES

8486 10 00 — Machines and apparatus for the u 16%

manufacture of boules or wafers

8486 20 00 — Machines and apparatus for the u 16%

manufacture of semi-conductor devices or of electronic integrated circuits

8486 30 00 — Machines and apparatus for the u 16%

manufacture of flat panel displays

8486 40 00 — Machines and apparatus specified u 16%

in Note 9(C) to this Chapter

8486 90 00 — Parts and accessories Kg. 16%

8487 MACHINERY PARTS, NOT CONTAINING ELECTRICAL CONNECTORS, INSULATORS, COILS, CONTACTS OR NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER280 (1)

(2)

(3) (4) 8487 10 00 — Ships' or boats' propellers and blades u 16% therefor

8487 90 00 — Other Kg. 16%";

(72) in Chapter 85,—

(i) in Note 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) 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 any weight;";

(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 in the same housing one or more flash memories (for example, "FLASH E² PROM") 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;

These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.

281

(1)

(2)

(3) (4) 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 end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification 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 of an electric field;

(b) "Electronic integrated circuits" are:

(i) Monolithic integrated 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;

282

(1)

(2)

(3) (4) (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.

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 of breakage, cutting-up, wear or other reasons, nor capable of being recharged.

10. For the purposes of heading 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 cassete-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 170mm x 100 mm x 45 mm.";

(v) in supplementary 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, the following heading, tariff items and entries shall be inserted, namely:—

"8508 VACUUM CLEANERS

— With self-contained electric motor:

8508 11 10 — Of a power not exceeding 1,500 W u 16% and having a dust bag or other receptacle capacity not exceeding 20 1

8508 19 00 — Other u 16% 8508 60 00 — Other vacuum cleaners u 16% 8508 70 00 — Parts

kg. 16%";

283

(1)

(2)

(3) (4) (viii) in heading 8509,—

(a) for the entry in column (2), the following entry shall be substituted, namely:—

"Electro machanical 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 entities 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 8517 80, tariff items 8517 80 10 to 8517 80 90, sub-heading 8517 90, tariff items 8517 90 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

-Telephone sets, including telephones

for cellular networks or for other wireless networks:

8517 11 -Line telephone sets with -

cordless handsets:

8517 11 10 —Push button type 8517 11 90—Other

u 16% u 16% 8517 12 - Telephones for cellular networks or for other wireless networks:

8517 12 10 —Push button type 8517 12 90 - Other :

u 16% u 16%284 (1) (2)

(3) (4) 8517 18 - Other:

8517 18 10 —Push button type

8517 18 90—Other

u 16% - Other apparatus for transmission or reception of voice, images or other data, including apparatus for com- munication in a wired or wireless

network

(such as a local or wide area

network):

8517 61 00 —Base stations

u 16% 8517 62 —Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus:

8517 62 10 —PLCC equipment

u 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)

8517 62 50 —Digital Loop Carrier system (DLC) u 16% 8517 62 60 —Synchronous Digital Hierarchy u 16% system (SDH)

8517 62 70 —Multiplexers, statistical multiplexers u 16% 8517 62 90 —Other

u 16% 8517 69 - Other:

8517 69 10 —ISDN System u 16% 8517 69 20 —ISDN terminal adaptor u 16% 8517 69 30 — Routers

u 16% 8517 69 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% 8517 69 90—Other

u 16%285 (1)

(2)

(3) (4) 8517 70 — Parts:

8517 70 10 — Populated, loaded or stuffed printed kg. 16% Circuit board

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-headings, tariff items and entries shall be substituted, namely:—

"8519 — SOUND RECORDING OR

REPRODUCING APPARATUS

8519 20 00 — Apparatus operated by coins, u 16% bank notes, 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 — Using magnetic, optical or

semiconductor media u 16% 8519 89 — Other:

8519 89 10 — Audio Compact disc player u 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 u 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 be omitted;

(2)

(3) (4) 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. —Magnetic media:

8523 21 00 —Cards incorporating a magnetic stripe u 16% 8523 29 — Other: u 16% 8523 29 10 —Audio cassettes 8523 29 20—Video cassettes u 16% 8523 29 30 —Video magnetic tape including those u 16% in hubs and reels, rolls, pancakes and jumbo rolls

8523 29 40—¾" and 1" video cassettes u 16% 8523 29 50—½" video cassettes suitable to work u 16% with betacam, betacam SP/M II and VHS type VCR

8523 29 60—Other video cassettes and tapes u 16% ¾" and 1" video cassettes

8523 29 70—All kinds of Magnetic discs u 16% u 16% 8523 29 80—Cartridge tape 8523 29 90—Other u 16% 8523 40 —Optical media: 8523 40 10 —Matrices for production of records; u 16% prepared record blanks

8523 40 20—Cartridge Tape u 16% 8523 40 30 —½" video cassettes suitable to work u 16% with digital VCR

8523 40 40 —Compact disc (Audio) u 16%287 (1) (2)

(3) (4) 8523 40 50—Compact disc (Video) u 16% 8523 40 60—Blank master discs (that is, u 16% substrate) for producing stamper

for compact disc

8523 40 70—Stamper for CD audio, CD video u 16% and CD—ROM

8523 40 80—Digital video disc u 16% 8523 40 90—Other

u 16% - Semi-conductor media:

8523 51 00—Solid-state non-volatile storage devices u 16% 8523 52 00—Smart Cards u 16% 8523 59 00—Other

u 16% 8523 80 — Other:

8523 80 10—Gramophone records u 16% 8523 80 20—Information technology software u 8% 8523 80 30—Audio-visual news or audio visual views u 16% 8523 80 40—Childrens video films u 16% 8523 80 50—Video tapes of educational nature u 16% 8523 80 60—2-D/3D computer graphics u 16% 8523 80 90—Other

u 16%";

(xiii) heading 8524, sub-heading 8524 10, tariff items 8524 10 10, 8524 10 90, 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 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;

288

(1) (2)

(3) (4) (xiv) for heading 8525, sub-heading 8525 10, tarriff 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 u 16% 8525 50 20 — TV Broadcast transmitter u 16% 8525 50 30 — Broadcast equipment sub-system u 16% 8525 50 40 — Communication jamming equipment u 16% 8525 50 50 — Wireless microphone u 16% 8525 50 90 — Other

u 16% 8525 60 - Transmission apparatus incorporating reception apparatus:

— Two way radio communication equipment:

8525 60 11 — Walkie talkie set u 16% 8525 60 12 — Marine radio communication equipment u 16% 8525 60 13 — Amateur radio equipment u 16% 8525 60 19 — Other

u 16% - Other:

289

(1) (2)

(3) (4) 8525 60 91 — VSAT terminals u 16% 8525 60 92 — Other satellite communication equipment u 16% 8525 60 99 — Other u 16% 8525 80 - Television cameras, digital cameras and video camera recorders:

8525 80 10 - Television Cameras u 16% 8525 80 20 - Digital cameras u 16% 8525 80 30 - Video camera recorders u 16% 8525 80 90 - Other

u 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 OR RE PRODUCING APPARATUS OR A CLOCK

- Radio-broadcast receivers capable of operating

without an external source of power:

8527 12 00 — Pocket-size radio cassette-players u 16% 8527 13 00 — Other apparatus combined with sound

8527 19 00 - Other

recording or reproducing apparatus u 16% u 16% - Radio-broadcast receivers not capable of

operating without an external source of

power, of a kind used in motor vehicles:

8527 21 00 — Combined with sound recording or

8527 29 00 — Other

reproducing apparatus u 16% u 16% Other:

8527 91 00 — Combined with sound recording or

reproducing apparatus u 16% 8527 92 00 — Not combined with sound recording or

reproducing apparatus but combined with a clock

u 16% 8527 99 - Other:

- Radio communication receivers:

290

(1) (2)

(3) (4) 8527 99 11 — Radio pagers

u 16% 8527 99 12 — Demodulators

u 16% 8527 99 19 — Other

u 16% 8527 99 90 — Other

u 16%";

(xvi) for heading 8528, sub-heading 8528 12, tarriff 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 u 16% or used in an automatic data Rs. 34,000 processing system of per set which- ever is higher heading 8471

8528 49 00 — Other

u 16% or

Rs. 34,000 per set which- ever is higher - Other monitors:

8528 51 00 — Of a kind solely or principally u 16% or used in an automatic data Rs. 34,000 processing system of per set which- ever is higher heading 8471

8528 59 00 — Other

u 16% or

Rs. 34,000 per set which- ever is higher291 (1) (2)

(3) (4) - Projectors:

8528 61 00 — Of a kind solely or principally u 16% or used in an automatic data Rs. 34,000 processing system of per set which- ever is higher heading 8471

8528 69 00 — Other

u 16% or

Rs. 34,000 per set which- ever 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 u 16% or a video display or screen Rs. 34,000

per set which- ever is higher 8528 72 — Other, colour: 8528 72 11 — Television set of u 16% or screen size upto 36 cm Rs. 34,000

per set which- ever is higher 8528 72 12 — Television set of u 16% or screen size exceeding 36cm Rs. 34,000 but not exceeding 54cm per set which- ever is higher 8528 72 13 — Television set of u 16% or screen size exceeding 54cm Rs. 34,000 but not exceeding 68cm per set which- ever is higher 8528 72 14 — Television set of u 16% or screen size exceeding 68cm Rs. 34,000 but not exceeding 74cm per set which- ever is higher292 (1) (2)

(3) (4) 8528 72 15 — Television set of u 16% or screen size exceeding 74cm Rs. 34,000 but not exceeding 87cm per set which-

ever is higher 8528 72 16 — Television set of u 16% or screen size exceeding 87cm Rs. 34,000 but not exceeding 105cm per set which-

ever is higher 8528 72 17 — Television set of u 16% or screen size exceeding 105 cm Rs. 34,000

per set which-

ever is higher 8528 72 18 — Liquid crystal display u 16% or television set of screen Rs. 34,000 size below 63cm per set which-

ever is higher 8528 72 19 — Other

u 16% or

Rs. 34,000

per set which-

ever is higher 8528 73 — Other, black and white

or other monochrome:

8528 73 10 — Liquid crystal display u 16% or television set of screen Rs. 34,000 size below 25cm per set which-

ever is higher 8528 73 90 — Other

u 16% or

Rs. 34,000

perset which-

ever is higher (xvii) in heading 8535, in the entry in column (2), for the word "PLUGS" the words "PLUGS AND OTHER CONNECTORS" shall be substituted;

293

(1) (2)

(3) (4) (xvii) 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 CONNEC- TORS, 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, kg 16%";

optical fibre bundles or cables

(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 — Processors and controllers, whether u 16% or not combined with memories, converters, logic circuits, amplifiers clock and timing circuits, or other circuits

8542 32 00 — Memories

u 16%

u 16% 8542 33 00 — Amplifiers 8542 39 — Other: 8542 39 10 — SIM cards 8542 39 20 — Memory cards

u 16% u 16% 8542 39 90 — Other

u 16% 8542 90 00 — Parts

Kg 16%";

294

(1) (2)

(3) (4) (xx) for heading 8543, tariff items 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 u 16% conductor material

8543 10 20 — Vane graff, cock-croft, u 16% Walton accelerators

8543 10 30 — Synchrocyclotrons, synchrotrons u 16% 8543 10 90 — Other including cyclotrons u 16%";

(xxi) in heading 8543, for tariff items 8543 40 00, 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:—

"8543 70 — Other machines and apparatus:

8543 70 11 — Proximity card and tags u 16% 8543 70 12 — Metal detector

u 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

u 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

u 16% 8543 70 35 — Video typewriter

u 16%295 (1) (2)

(3) (4) 8543 70 36 — Video matting machine u 16% 8543 70 39 — Other

u 16% — Edit control Unit:

8543 70 41 - Computerised editing system controlling u 16% more than three video editing machines

8543 70 42 — Other video control unit u 16% u 16% 8543 70 49 — Other

8543 70 50 — Colur corrector

u 16% Amplifier:

8543 70 61 — Broadcast amplifier u 16% 8543 70 62 — Limiting amplifier, video distribution u 16% amplifier and stabilizing amplifiers

8543 70 69 — Other

u 16% - Graphic equalizer and synthesized

receivers:

u 16% 8543 70 71 — Graphic equalizer 8543 70 72 — Synthesised receivers u 16% - Other:

8543 70 91 — RF (radio frequency) power u 16% amplifier and noise generators for communication jamming equipment, static and mobile or man-portable

8543 70 92 — Equipment gadgets based on solar energy u 16% 8543 70 93 — Professional beauty care equipment, u 16% 8543 70 94 — Audio visual stereo encoders u 16% u 16% 8543 70 95 — Time code generator u 16%"; 8543 70 99 — Other

(xxii) in heading 8544, for tariff item 8544 30 00, sub-heading 8544 41, tariff items 8544 41 11 to 8544 41 90, sub-heading 8544 49, 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 terms 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 electric conductors,

for a voltage not exceeding 1,000 V :

296

(1) (2)

(3) (4) 8544 42 — Fitted with connectors: 8544 42 10 — Paper insulated 8544 42 20 — Plastic insulated

kg. 16% kg. 16% 8544 42 30 — Rubber insulated 8544 42 90 — Other

kg. 16% kg. 16% - Other electric conductors, for a

voltage not exceeding 80V:

8544 49 - Other:

— Telephone cables:

8544 49 11 — Dry core paper insulated kg. 16% kg. 16% 8544 49 19 — Other kg. 16% 8544 49 20 — Paper insulated kg. 16% 8544 49 30 — Plastic insulated kg. 16% 8544 49 40 — Rubber insulated kg. 16%"; 8544 49 90 — Other

(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:—

"8708 29 00 - Other

kg. 16% 8708 30 00 — Brakes and servo-brakes; parts thereof kg. 16% 8708 40 00 — Gear boxes and parts thereof kg. 16% 8708 50 00 — Drive-axies with differential, whether kg. 16% or not provided with other transmission components, and non-driving axles; parts thereof

8708 70 00 — Road wheels and parts and accessories thereof kg. 16% 8708 80 00 — Suspension systems and parts thereof kg. 16% (including shock absorbers)297 (1)

(2)

(3) (4) - Other parts and accessories:

8708 91 00 — Radiators and parts thereof kg. 16% 8708 92 00 — Silencers (mufflers) and exhaust pipes; kg. 16% parts thereof

8708 93 00 — Clutches and parts thereof kg. 16% 8708 94 00 — Steering wheels, steering columns and kg. 16% steering boxes; parts thereof

8708 95 00 — Safety air bags with inflater system; kg. 16% parts thereof

8708 99 00 — Other

kg. 16%";

(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 and dirigibles, gliders,

hang gliders and other non-powered

aircraft:

8801 00 10 — Gliders and hang gliders u Nil u Nil 8801 00 20 — Balloons u Nil"; 8801 00 90 — Other

(77) in Chapter 90,—

(i) in Note 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:—

"of heading 8481; machines and apparatus (including apparatus for the projection or drawing of circuits patterns on sensitised semiconductors materials) of heading 8486;";

" (h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic298 (1)

(2)

(3) (4) 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) 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) in heading 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 be omitted;

(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 — Apparatus and equipment for automatically u 16%"; developing photographic (including cinemato graphic) film or 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) form 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:—

"9030 20 00 — Oscilloscopes and oscillographs u 16% - Other instruments and apparatus, for measuring or checking voltage, current, resistance or power:

9030 31 00 —Multimetres without a recording device u 16%299 (1) (2)

(3) (4) 9030 32 00 — Multimetres with a recording device u 16% 9030 33 —Other, without a recording device:

9030 33 10—Ammeters, volt meters and watt meters u 16% 9030 33 20— Spectrum resistance metres u 16% 9030 33 30— Capacitance metre u 16% 9030 33 40—Frequency measuring apparatus u 16%

u 16% u 16% 9030 33 50—Megar metres 9030 33 90— Other 9030 39 00— Other, with a recording device u 16%";

(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 30 00 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 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 elating 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 10 00 and the entries relating thereto shall be omitted;

(81) in Chapter 94,—

(i) in Note 3, for the brackets and letters "(a)" and "(b)", the brackets and letters "(A)" and "(B)" shall be respectively be substituted;

(ii) in a 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 — Of bamboo or rattan 9401 59 00 — Other

u 16% u 16%";

300

(1) (2)

(3) (4) (iii) in heading 9403, for sub-heading 9403 80, tariff items 9403 80 10 and 9403 80 90 and the entries relatinthereto, the following tariff items and entries shall be substituted, namely:—

"-Furniture of other materials, including cane, osier,

bamboo or similar materials:

9403 81 00 — Of bamboo or rattan 9403 89 00 — Other

u 16% u 16%";

(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 bracket 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:—

(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 rule 3 (b) of the 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.

(iii) heading 9501, sub-heading 9501 00, tariff items 9501 00 10 and 9501 00 90 and the entries relating thereto shall be omitted;

301

(1)

(2)

(3) (4) (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 9503 60 10, 9503 60 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 TOYS, 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

of all kinds:

9503 00 10 - Of wood

u. 16% 9503 00 20 - Of metal

u 16% 9503 00 30 - Of Plastics

u 16% 9503 00 90 - Other

u 16%";

(vi) 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 - Articles and accessories for billiards u 16%";

of all kinds302 (1) (2)

(3) (4) (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:—

"9504 30 00 – Other games, operated by coins u 16% bank notes, bank cards, tokens or by other means of payment, other than bowling alley equipment

9504 30 10 – Carom board, with or without coins u 16% and strikers

9504 30 90 – Other

u 16%";

(83) in Chapter 96,—

(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 u 16%".

PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF

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, 5208 53 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 5210 42 10 to 5210 42 90 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 there to shall be omitted;

303

(1) (2)

(3) (4) (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:—

"5211 19 00 — Other Fabrics m² 8%

5211 20 — Bleached :

304

(1) (2)

(3) (4) (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:— "5803 00—Gauze, other than narrow fabrics of heading 5806 :

— Of cotton :