926

APPENDIX-I THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957 (58 OF 1957) THE TENTH SCHEDULE of the Finance Bill, 2005 (See section 116) FIRST SCHEDULE [See section 3( 1)] NOTES 1. In this Schedule, tariff item, heading, sub-heading and Chapter mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule. _______________________________________________________________________________________________________________________ Tariff Item Description of goods Unit Rate of Additional Duty _______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 1701 CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM Raw sugar not containing added flavouring or colouring matter : 1701 11 -Cane sugar: 1701 11 10 --Cane jaggery kg. Rs. 37 per quintal 1701 11 90 --Other kg. Rs. 37 per quintal 1701 12 00 -Beet sugar kg. Rs. 37 per quintal Other : 1701 91 00 -Refined sugar containing added flavouring or kg. Rs. 37 per quintal colouring matter 1701 99 -Other: 1701 99 10 --Sugar cubes kg. Rs. 37 per quintal 1701 99 90 --Other kg. Rs. 37 per quintal 1702 90 10 --Palmyra sugar kg. Nil 2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE 2401 10 Tobacco, not stemmed or stripped : 2401 10 10 --Flue cured virginia tobacco kg. 10% 2401 10 20 --Sun cured country (natu) tobacco kg. 10% 2401 10 30 --Sun cured virginia tobacco kg. 10% 2401 10 40 --Burley tobacco kg. 10% 2401 10 50 --Tobacco for manufacture of biris, not stemmed kg. 10% 2401 10 60 --Tobacco for manufacture of chewing tobacco kg. 10% 2401 10 70 --Tobacco for manufacture of cigar and cheroot kg. 10% 2401 10 80 --Tobacco for manufacture of hookah tobacco kg. 10% 2401 10 90 --Other kg. 10% 2401 20 Tobacco, partly or wholly stemmed or stripped : 2401 20 10 --Flue cured virginia tobacco kg. 10% 2401 20 20 --Sun cured country (natu) tobacco kg. 10% 2401 20 30 --Sun cured virginia tobacco kg. 10% 2401 20 40 --Burley tobacco kg. 10% 2401 20 50 --Tobacco for manufacture of biris kg. 10% 2401 20 60 --Tobacco for manufacture of chewing tobacco kg. 10% 2401 20 70 --Tobacco for manufacture of cigar and cheroot kg. 10% 2401 20 80 --Tobacco for manufacture of hookah tobacco kg. 10% 2401 20 90 --Other kg. 10% 2401 30 00 Tobacco refuse kg. 10% 2402 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES 2402 10 Cigars, cheroots and cigarillos, containing tobacco : 2402 10 10 --Cigar and cheroots Tu Nil 2402 10 20 --Cigarillos Tu Nil 2402 20 Cigarettes, containing tobacco : 2402 20 10 --Other than filter cigarettes, of length not Tu Rs. 37 per thousand exceeding 60 millimetres thousand 2402 20 20 --Other than filter cigarettes, of length Tu Rs. 125 per thousand exceeding 60 millimetres but not thousand exceeding 70 millimetres 2402 20 30 --Filter cigarettes of length (including the Tu Rs. 185 per thousand length of the filter, the length of filter thousand being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres

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_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 2402 20 40 --Filter cigarettes of length (including Tu the length of the filter, the length of thousand filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres Filter cigarettes of length Tu (including the length thousand of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres Other Tu Other: Other Tu OTHER MANUFACTURED TABACCO Hookah or gudaku tobacco kg. Smoking mixtures for pipes and cigarettes kg. Biris: Other than paper rolled biris, Tu manufactured without the aid of machine thousand Other Tu Other kg. Other Chewing tobacco kg. Preparations containing chewing tobacco kg. Jarda scented tobacco kg. Snuff kg. Preparations containing snuff kg. Cut-tobacco kg. Other kg. WOVEN FABRICS OF SILK OR OF SILK WASTE Fabrics of noil silk m2 Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk : Sarees m2 Other m2 Other fabrics m2 WOVEN FABRICS OF CARDED WOOL EXCLUDING HAIR BELTING Containing 85 % or more by weight of wool : Of a weight not exceeding 300 g/m2 : Unbleached m2 Bleached m2 Dyed m2 Printed m2 Other m2 Other : Unbleached m2 Bleached m2 Dyed m2 Printed m2 Other m2 Other, mixed mainly or solely with man-made filaments : Unbleached m2 Bleached m2 Dyed m2 Printed m2 Other m2 Other, mixed mainly or solely with man-made staple fibres : Unbleached m2 Bleached m2 Dyed m2 Printed m2 Other m2 Other : Unbleached m2 Rs. 300 per thousand

2402 20 50

---

Rs. 400 per thousand

2402 20 90 2402 90 2402 90 90 2403 2403 10 10 2403 10 20 2403 10 31 2403 10 39 2403 10 90 2403 99 2403 99 10 2403 99 20 2403 99 30 2403 99 40 2403 99 50 2403 99 70 2403 99 90 5007 5007 10 00 5007 20 5007 20 10 5007 20 90 5007 90 00 5111 5111 11 5111 11 10 5111 11 20 5111 11 30 5111 11 40 5111 11 90 5111 19 5111 19 10 5111 19 20 5111 19 30 5111 19 40 5111 19 90 5111 20 5111 20 10 5111 20 20 5111 20 30 5111 20 40 5111 20 90 5111 30 5111 30 10 5111 30 20 5111 30 30 5111 30 40 5111 30 90 5111 90 5111 90 10

----------------------------------------------------------------------------------

Rs. 495 per thousand Nil 18% 75% Rs. 1.40 per thousand Rs. 3.50 per thousand 18% 18% 18% 18% 18% 18% Nil 18% Nil

Nil Nil Nil

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

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_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5111 90 20 5111 90 30 5111 90 40 5111 90 90 5112 5112 11 5112 11 10 5112 11 20 5112 11 30 5112 11 40 5112 11 90 5112 19 5112 19 10 5112 19 20 5112 19 30 5112 19 40 5112 19 90 5112 20 5112 20 10 5112 20 20 5112 20 30 5112 20 40 5112 20 90 5112 30 5112 30 10 5112 30 20 5112 30 30 5112 30 40 5112 30 90 5112 90 5112 90 10 5112 90 20 5112 90 30 5112 90 40 5112 90 90 5208 ------------------------------------------------------------Bleached m2 Dyed m2 Printed m2 Other m2 WOVEN FABRICS OF COMBED WOOL EXCLUDING HAIR BELTING Containing 85 % or more by weight of wool: Of a weight not exceeding 200 g/m2 : Unbleached m2 Bleached m2 Dyed m2 Printed m2 Other m2 Other : Unbleached m2 Bleached m2 Dyed m2 Printed m2 Other m2 Other, mixed mainly or solely with man-made filaments: Unbleached m2 Bleached m2 Dyed m2 Printed m2 Other m2 Other, mixed mainly or solely with man-made staple fibres : Unbleached m2 Bleached m2 Dyed m2 Printed m2 Other m2 Other : Unbleached m2 Bleached m2 Dyed m2 Printed m2 Other m2 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 g/m2 Unbleached: Plain weave, weighing not more than 100 g/m2 : Dhoti m2 Saree m2 Shirting fabrics m2 Casement m2 Other m2 Plain weave, weighing more than 100 g/m2 : Dhoti m2 Saree m2 Shirting fabrics m2 Casement m2 Sheeting (takia, leopard fabrics, other than furnishing fabrics) m2 Voils m2 Other m2 3-thread or 4-thread twill, including cross twill : Shirting fabrics m2 Dobby fabrics m2 Other m2 Other fabrics : Dedsuti, dosuti fabrics m2 Other m2 Bleached : Plain weave, weighing not more than 100 g/m2 : Dhoti m2 Saree m2 Casement m2 Shirting fabrics m2 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5208 11 5208 11 10 5208 11 20 5208 11 30 5208 11 40 5208 11 90 5208 12 5208 12 10 5208 12 20 5208 12 30 5208 12 40 5208 12 50 5208 12 60 5208 12 90 5208 13 5208 13 10 5208 13 20 5208 13 90 5208 19 5208 19 10 5208 19 90 5208 21 5208 21 10 5208 21 20 5208 21 30 5208 21 40

------------------------------------------------

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8%

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929
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5208 21 50 5208 21 60 5208 21 70 5208 21 80 5208 21 90 5208 22 5208 22 10 5208 22 20 5208 22 30 5208 22 40 5208 22 50 5208 22 60 5208 22 70 5208 22 80 5208 22 90 5208 23 5208 23 10 5208 23 20 5208 23 30 5208 23 90 5208 29 5208 29 10 5208 29 20 5208 29 90 5208 31 5208 31 10 5208 31 20 5208 31 30 5208 31 40 5208 31 50 5208 31 60 5208 31 70 5208 31 80 5208 31 90 5208 32 5208 32 10 5208 32 20 5208 32 30 5208 32 40 5208 32 50 5208 32 60 -----------------------------------------------------------------------------Cambrics (including madapollam and jaconet) Mulls (including limbric and willaya) Muslin (including lawn, mulmul and organdi) Voils (excluding leno fabrics) Other Plain weave, weighing more than 100 g/m2 : Dhoti Saree Shirting fabrics Casement Cambrics (including madapollam and jaconet) Long cloth (including calico) Sheeting (takia and the like) Voils (excluding leno fabrics) Other 3-thread or 4-thread twill, including cross twill : Shirting fabrics Parmatta fabrics (including ilesia, pocketing, Italian twill) Shirting fabrics Other Other fabrics : Dhoti and saree, zari bordered Dedsuti, dosuti fabrics, ceretonnes and osamburge Other Dyed : Plain weave, weighing not more than 100 g/m2 : Lungi Saree Shirting fabrics Casement Cambrics (including madapollam and jaconet) Mull (including limbric and willaya) Muslin (including lawn mulmul and organdi) of carded or combed yarn Voils (excluding leno fabrics) Other Plain weave, weighing more than 100 g/m2 : Lungi Saree Shirting fabrics Casement Bedticking, domestic Cambrics (including madapollam and jaconet), longcloth(including calico) and voils (excluding leno fabrics) Coating (including suiting) Furnishing fabrics( excluding pile and chenille fabrics) Other 3-thread or 4- thread twill, including cross twill : Shirting fabrics Coating (including suiting) Shirting (including mazri) Other Other fabrics : Zari bordered sarees Other Of yarn of different colours : Plain weave, weighing not more than 100 g/m2 : Bleeding Madras Saree Shirting fabrics Bed ticking, domestic Furnishing fabrics (excluding pile and chenille fabrics) Other Plain weave, weighing more than 100 g/m2 : Bleeding Madras Saree m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5208 32 70 5208 32 80 5208 32 90 5208 33 5208 33 10 5208 33 20 5208 33 30 5208 33 90 5208 39 5208 39 10 5208 39 90 5208 41 5208 41 10 5208 41 20 5208 41 30 5208 41 40 5208 41 50 5208 41 90 5208 42 5208 42 10 5208 42 20

---------------------------------------

m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8%

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930
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5208 42 30 5208 42 40 5208 42 50 5208 42 60 5208 42 90 5208 43 5208 43 10 5208 43 20 5208 43 30 5208 43 40 5208 43 90 5208 49 5208 49 10 5208 49 20 5208 49 90 5208 51 5208 51 10 5208 51 20 5208 51 30 5208 51 40 5208 51 50 5208 51 60 5208 51 70 5208 51 80 5208 51 90 5208 52 5208 52 10 5208 52 20 5208 52 30 5208 52 40 5208 52 50 5208 52 60 5208 52 70 5208 52 80 5208 52 90 5208 53 5208 53 10 5208 53 20 5208 53 90 5208 59 5208 59 10 5208 59 90 5209 ------------------------------------------------------------------------------Shirting fabrics m2 Casement m2 Bed ticking, domestic m2 Furnishing fabrics, other than pile and chenille fabric m2 Other m2 3-thread or 4- thread twill, including cross twill : Bleading Madras m2 Shirting fabrics m2 Bedticking, damask m2 Flannelette m2 Other m2 Other fabrics : Zari bordered sarees m2 Real Madras handkerchiefs m2 Other m2 Printed : Plain weave, weighing not more than 100 g/m2 : Lungi m2 Saree m2 Shirting fabrics m2 Casement m2 Cambrics (including madapollam and jaconet) m2 Mull (including limbric and willaya) m2 Muslin (including lawn mulmul and organdi) m2 of carded or combed yarn Voils (excluding leno fabrics) m2 Other m2 Plain weave, weighing more than 100 g/m2 : Lungi m2 Saree m2 Shirting fabrics m2 Casement m2 Cambrics (including madapollam and jaconet) m2 Mull (including limbric and willaya) m2 Muslin (including lawn mulmul and organdi) m2 of carded or combed yarn Voils (excluding leno fabrics) m2 Other m2 3-thread or 4 - thread twill, including cross twill : Shirting fabrics m2 Bedticking m2 Other m2 Other fabrics : Zari bordered sarees m2 Other m2 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 g/m2 Unbleached : Plain weave : Handloom : Dhoti m2 Saree m2 Casement m2 Sheeting (takia, leopard cloth and other than furnishing) m2 Other m2 Other m2 3-thread or 4-thread twill, including cross twill: Saree m2 Shirting fabrics m2 Furnishing fabrics (excluding pile and chenille fabrics) m2 Seersucker m2 Canvas, including duck carded or combed yarn m2 Flannelette m2 Shetting (takia, leopard cloth) m2 Other m2 Other fabrics m2 Bleached : 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5209 11 5209 11 11 5209 11 12 5209 11 13 5209 11 14 5209 11 19 5209 11 90 5209 12 5209 12 10 5209 12 20 5209 12 30 5209 12 40 5209 12 50 5209 12 60 5209 12 70 5209 12 90 5209 19 00

---------------------------------------

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

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931
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5209 21 5209 21 10 5209 21 20 5209 21 30 5209 21 40 5209 21 50 5209 21 60 5209 21 70 5209 21 80 5209 21 90 5209 22 5209 22 10 5209 22 20 5209 22 30 5209 22 90 5209 29 5209 29 10 5209 29 20 5209 29 90 5209 31 5209 31 10 5209 31 20 5209 31 30 5209 31 40 5209 31 50 5209 31 60 5209 31 70 5209 31 80 5209 31 90 5209 32 5209 32 10 5209 32 20 5209 32 30 5209 32 90 5209 39 5209 39 10 5209 39 90 5209 41 5209 41 10 5209 41 20 5209 41 30 5209 41 40 5209 41 50 5209 41 60 5209 41 70 5209 41 90 5209 42 00 5209 43 5209 43 10 5209 43 20 5209 43 30 5209 43 40 5209 43 90 5209 49 5209 49 10 5209 49 90 5209 51 5209 51 10 5209 51 20 5209 51 30 5209 51 40 5209 51 50 5209 51 60 5209 51 70 ---------------------------------------------------------------------------------------------------------------------Plain weave : Saree Shirting fabrics Furnishing fabrics (excluding pile and chenille fabrics) Seersucker Canvas (including duck) of carded or combed yarn Dhoti Flannelette Sheeting (takia, leopardcloth) Other 3 -thread or 4 -thread twill, including cross twill : Shirting fabrics Furnishing fabrics (excluding pile and chenille fabrics) Drill Other Other fabrics : Dhoti and saree, zari bordered Dedsuti, dosuti fabrics, ceretonnes and osamburge Other Dyed : Plain weave : Lungi Saree Shirting fabrics Furnishing fabrics(excluding pile and chenille fabrics) Seersucker Bedticking, domestic (other than hand dyed) Canvas (including duck), of carded or combed yarn Flannellete Other 3-thread or 4-thread twill, including cross twill : Shirting fabrics Furnishing fabrics (excluding pile and chenille fabrics) Drill Other Other fabrics : Zari bordered sarees Other Of yarns of different colours : Plain weave : Bleeding Madras Saree Shirting fabrics Furnishing fabrics (excluding pile and chenille fabrics) Seersucker Bedticking, domestic (other than hand dyed) Flannelette Other Denim Other fabrics of 3 -thread or 4 -thread twill, including cross twill : Bleeding Madras Shirting fabrics Furnishing fabrics (excluding pile and chenille fabrics) Coating (including suiting) Other Other fabrics : Zari bordered sari Other Printed : Plain weave : Lungi Saree Shirting fabrics Furnishing fabrics (excluding pile and chenille fabrics) Seersucker Bedticking, domestic Flannelette

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8%

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932
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5209 51 90 5209 52 5209 52 10 5209 52 20 5209 52 90 5209 59 5209 59 10 5209 59 90 5210 --------------Other m2 3-thread or 4-thread twill, including cross twill : Shirting fabrics m2 Furnishing fabrics (excluding pile and chenille fabrics) m2 Other m2 Other fabrics : Zari bordered saree m2 Other m2 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 g/m2 Unbleached : Plain weave : Shirting fabrics m2 Saree m2 Other m2 3-thread or 4-thread twill, including cross twill : Shirting fabrics m2 Other m2 Other fabrics m2 Bleached : Plain weave : Shirting fabrics m2 Poplin and broad fabrics m2 Saree m2 Shirting (including mazri) m2 Voile m2 Other m2 3-thread or 4-thread twill, including cross twill : Handloom : Crepe fabrics including crepe checks m2 Shirting fabrics m2 Other fabrics m2 Other : Shirting (including mazri) m2 Other m2 Other fabrics : Dhoti and saree, zari bordered m2 Dedsuti, Dosuti, ceretonnes and osamburge m2 Other m2 Dyed : Plain weave : Shirting fabrics m2 Coating (including suitings) m2 Furnishing fabrics (excluding pile and chenille fabrics) m2 Poplin and broad fabrics m2 Saree m2 Voils m2 Other m2 3-thread or 4-thread twill, including cross twill : Crepe fabrics including crepe checks m2 Shirting fabrics m2 Bedticking, damask m2 Other m2 Other fabrics : Zari bordered saree m2 Other m2 Of yarns of different colours : Plain weave : Bleeding Madras m2 Crepe fabrics (excluding crepe checks) m2 Shirting fabrics m2 Suitings m2 Poplin and broad fabrics m2 Saree m2 Voils m2 Other m2 8% 8% 8% 8% 8% 8%

5210 11 5210 11 10 5210 11 20 5210 11 90 5210 12 5210 12 10 5210 12 90 5210 19 00 5210 21 5210 21 10 5210 21 20 5210 21 30 5210 21 40 5210 21 50 5210 21 90 5210 22 5210 22 11 5210 22 12 5210 22 19 5210 22 21 5210 22 29 5210 29 5210 29 10 5210 29 20 5210 29 90 5210 31 5210 31 10 5210 31 20 5210 31 30 5210 31 40 5210 31 50 5210 31 60 5210 31 90 5210 32 5210 32 10 5210 32 20 5210 32 30 5210 32 39 5210 39 5210 39 10 5210 39 90 5210 41 5210 41 10 5210 41 20 5210 41 30 5210 41 40 5210 41 50 5210 41 60 5210 41 70 5210 41 90

----------------------------------------------------------------------------------------------------

8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8%

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933
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5210 42 5210 42 10 5210 42 20 5210 42 30 5210 42 40 5210 42 50 5210 42 60 5210 42 90 5210 49 5210 49 10 5210 49 90 5210 51 5210 51 10 5210 51 20 5210 51 30 5210 51 40 5210 51 50 5210 51 90 5210 52 5210 52 10 5210 52 20 5210 52 90 5210 59 5210 59 10 5210 59 90 5211 ---------------------------------------------3-thread or 4-thread twill, including cross twill : Bleeding Madras m2 Crepe fabrics including crepe checks m2 Shirting fabrics m2 Suitings m2 Bedticking, damask m2 Shirtings (including mazri) m2 Other m2 Other fabrics : Zari bordered saree m2 Other m2 Printed : Plain weave : Shirting fabrics m2 Casement m2 Saree m2 Poplin and broad fabrics m2 Voils m2 Other m2 3-thread or 4-thread twill, including cross twill : Crepe fabrics including crepe checks m2 Shirting fabrics m2 Other m2 Other fabrics : Zari bordered saree m2 Other m2 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING MORE THAN 200 g/m2 Unbleached : Plain weave : Shirting fabrics m2 Saree m2 Other m2 3-thread or 4-thread twill, including cross twill : Shirting fabrics m2 Twill, not elsewhere specified m2 (including gaberdine) Damask m2 Other m2 Other fabrics m2 Bleached : Plain weave : Shirting fabrics m2 Canvas (including duck) of carded or combed yarn m2 Flannelette m2 Saree m2 Shirting fabrics m2 Other m2 3-thread or 4-thread twill, including cross twill : Crepe fabrics including crepe checks m2 Shirting fabrics m2 Twill fabrics m2 Other m2 Other fabrics : Zari bordered sari m2 Dedsuti, dosuti, ceretonnes and osamburge m2 Other m2 Dyed : Plain weave : Shirting fabrics m2 Canvas (including duck) of carded or combed yarn m2 Coating (including suitings) m2 Flannelette m2 Saree m2 Other m2 3-thread or 4-thread twill, including cross twill :

8% 8% 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5211 11 5211 11 10 5211 11 20 5211 11 90 5211 12 5211 12 10 5211 12 20 5211 12 30 5211 12 90 5211 19 00 5211 21 5211 21 10 5211 21 20 5211 21 30 5211 21 40 5211 21 50 5211 21 90 5211 22 5211 22 10 5211 22 20 5211 22 30 5211 22 90 5211 29 5211 29 10 5211 29 20 5211 29 90 5211 31 5211 31 10 5211 31 20 5211 31 30 5211 31 40 5211 31 50 5211 31 90 5211 32

-------------------------------------------------------------

8% 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8%

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934
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5211 32 10 5211 32 20 5211 32 30 5211 32 40 5211 32 90 5211 39 5211 39 10 5211 39 90 5211 41 5211 41 10 5211 41 20 5211 41 30 5211 41 40 5211 41 50 5211 41 60 5211 41 70 5211 41 90 5211 42 00 5211 43 5211 43 10 5211 43 20 5211 43 30 5211 43 40 5211 43 90 5211 49 5211 49 10 5211 49 90 5211 51 5211 51 10 5211 51 20 5211 51 30 5211 51 40 5211 51 50 5211 51 90 5211 52 5211 52 10 5211 52 20 5211 52 30 5211 52 90 5211 59 5211 59 10 5211 59 90 5212 5212 5212 5212 5212 5212 11 12 13 14 15 00 00 00 00 00 00 00 00 00 00 --------------------------------------------------------------------------------------Crepe fabrics including crepe checks m2 Shirting fabrics m2 Twill, not elsewhere specified m2 (including gaberdine) Trousers or pant fabrics m2 (excluding jeans and crepe) Other m2 Other fabrics : Zari bordered sarees m2 Other m2 Of yarns of different colours : Plain weave : Bleeding Madras m2 Check shirting (excluding crepe checks) m2 Shirting m2 Suitings m2 Flannelette m2 Saree m2 Parachute fabrics m2 Other m2 Denim m2 Other fabrics of 3-thread or 4-thread twill, including cross twill : Bleeding Madras m2 Crepe fabrics m2 Shirting fabrics m2 Suitings m2 Other m2 Other fabrics : Zari bordered sarees m2 Other m2 Printed : Plain weave : Shirting fabrics m2 Furnishing fabrics m2 (excluding pile and chenille fabrics) Flannelette m2 Long cloth (chintz) m2 Saree m2 Other m2 3-thread or 4-thread twill, including cross twill : Crepe fabrics including crepe checks m2 Shirting fabrics m2 Twill, not elsewhere specified m2 (including gaberdine) Other m2 Other fabrics : Zari bordered saree m2 Other m2 OTHER WOVEN FABRICS OF COTTON Weighing not more than 200 g/m2 : Unbleached m2 Bleached m2 Dyed m2 Of yarns of different colours m2 Printed m2 Weighing more than 200 g/m2 : Unbleached m2 Bleached m2 Dyed m2 Of yarns of different colours m2 Printed m2 WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5404 Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters : Unbleached : 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5212 21 5212 22 5212 23 5212 24 5212 25 5407

5407 10

---

add-& cesess-2

935
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5407 10 11 5407 10 12 5407 10 13 5407 10 14 5407 10 15 5407 10 16 5407 10 19 5407 5407 5407 5407 5407 10 10 10 10 10 21 22 23 24 25 ------------------------------------------------------------------------------------------------------------------- -- -- -- -- -- -- -- -- -- -----------------------------------Parachute fabrics Tent fabrics Nylon furnishing fabrics Umbrella cloth panel fabrics Other nylon and polyamide fabrics (filament) Polyester suitings Other polyester fabrics Bleached : Parachute fabrics Tent fabrics Nylon furnishing fabrics Umbrella cloth panel fabrics Other nylon and polyamide fabrics of filament yarn Polyester suitings Other Dyed : Parachute fabrics Tent fabrics Nylon furnishing fabrics Umbrella cloth panel fabrics Other nylon and polyamide fabrics (filament) Polyester suitings Other Printed : Parachute fabrics Tent fabrics Nylon furnishing fabrics Umbrella cloth panel fabrics Other nylon and polyamide fabrics (filament) Polyester suitings Other Other : Parachute fabrics Tent fabrics Nylon furnishing fabrics Umbrella cloth panel fabrics Other nylon and polyamide fabrics of filament yarn Polyester suitings Other Woven fabrics obtained from strip or the like : Unbleached Bleached Dyed Printed Other Fabrics specified in Note 9 to Section XI : Unbleached Bleached Dyed Printed Other Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides : Unbleached or bleached : Unbleached : Nylon brasso Nylon georgette Nylon tafetta Nylon sarees Other Bleached : Nylon brasso Nylon georgette Nylon tafetta Nylon sarees Other m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5407 10 26 5407 10 29 5407 5407 5407 5407 5407 5407 5407 5407 5407 5407 5407 5407 5407 5407 10 10 10 10 10 10 10 10 10 10 10 10 10 10 31 32 33 34 35 36 39 41 42 43 44 45 46 49

5407 10 91 5407 10 92 5407 10 93 5407 10 94 5407 10 95 5407 10 96 5407 10 99 5407 20 5407 20 10 5407 20 20 5407 20 30 5407 20 40 5407 20 90 5407 30 5407 30 10 5407 30 20 5407 30 30 5407 30 40 5407 30 90

5407 41 5407 5407 5407 5407 5407 5407 5407 5407 5407 5407 41 41 41 41 41 41 41 41 41 41 11 12 13 14 19 21 22 23 24 29

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

add-& cesess-2

936
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5407 42 5407 42 10 5407 42 20 5407 42 30 5407 42 40 5407 42 90 5407 43 00 5407 44 5407 44 10 5407 44 20 5407 44 30 5407 44 40 5407 44 90 --- -- -- ---- ---- -- -- -- -- ------ --- ----- --- --- -- -- -- -- ---- -- -- -- --- -- -- ---- -- ---Dyed : Nylon brasso Nylon georgette Nylon tafetta Nylon sarees Other Of yarn of different colours Printed : Nylon brasso Nylon georgette Nylon tafetta Nylon sarees, Other Other woven fabrics, containing 85% or more by weight of textured polyester filaments: Unbleached or bleached : Unbleached : Polyester shirtings Other Bleached : Polyester shirtings Other Dyed : Polyester shirtings Polyester suitings Terylene and dacron sarees Polyester sarees Other Of yarns of different colours Printed : Terylene and dacron sarees Polyester shirtings Polyester sarees Other Other woven fabrics, containing 85% or more by weight of polyester filaments : Containing 85% or more by weight of non-textured polyester filaments : Polyester shirtings Polyester suitings Other Other Other woven fabrics, containing 85% or more by weight of synthetic filaments : Unbleached or bleached : Unbleached Bleached Dyed Of yarns of different colours Printed Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton : Unbleached or bleached : Unbleached : Nylon georgette Nylon sarees Polyester shirtings Polyester suitings Terylene and dacron sarees Polyester dhoti Other Bleached : Nylon georgette Nylon sarees Polyester shirtings Polyester suitings

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5407 51 5407 51 11 5407 51 19 5407 51 21 5407 51 29 5407 52 5407 52 10 5407 52 20 5407 52 30 5407 52 40 5407 52 90 5407 53 00 5407 54 5407 54 10 5407 54 20 5407 54 30 5407 54 90

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5407 61 5407 5407 5407 5407 61 61 61 69 10 20 90 00

m2 m2 m2 m2

8% 8% 8% 8%

5407 71 5407 71 10 5407 71 20 5407 72 00 5407 73 00 5407 74 00

m2 m2 m2 m2 m2

8% 8% 8% 8% 8%

5407 81 5407 5407 5407 5407 5407 5407 5407 5407 5407 5407 5407 81 81 81 81 81 81 81 81 81 81 81 11 12 13 14 15 16 19 21 22 23 24

------ --- --- --- --- --- --- ----- --- --- --- -

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

add-& cesess-2

937
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5407 81 25 5407 81 26 5407 81 29 5407 82 5407 82 10 5407 82 20 5407 82 30 5407 82 40 5407 82 50 5407 82 60 5407 82 90 5407 83 00 5407 84 5407 84 10 5407 84 20 5407 84 30 5407 84 40 5407 84 50 5407 84 60 5407 84 70 5407 84 90 5407 91 5407 91 10 5407 91 20 5407 92 00 5407 93 00 5407 94 00 5408 ------ --- ----- -- -- -- -- -- ---- -- -- -- -- -- -- -- --- -- ---Terylene and dacron sarees Polyester dhoti Other Dyed : Nylon georgette Nylon sarees Polyester shirtings Polyester suitings Terylene and dacron sarees Lungies Other Of yarns of different colours Printed : Nylon georgette Nylon sarees Polyester shirtings Polyester suitings Terylene and dacron sarees Lungies Polyester sarees Other Other woven fabrics : Unbleached or bleached : Unbleached Bleached Dyed Of yarns of different colours Printed WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405 Woven fabrics obtained from high tenacity yarn of viscose rayon Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like : Unbleached or bleached : Unbleached Bleached Dyed : Fabrics of rayon : Rayon crepe fabrics Rayon jacquards Rayon brocades Rayon georgette Rayon tafetta Rayon suitings Rayon shirtings Rayon sarees Other Fabrics of continuous filament, other than rayon Other Of yarns of different colours Printed : Of rayon : Rayon crepe fabrics Rayon jacquards Rayon brocades Rayon georgette Rayon tafetta Rayon suitings Rayon shirtings Rayon sarees Other Other Other woven fabrics : Unbleached or bleached : Unbleached m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2

8% 8% 8% 8% 8%

5408 10 00

m2

8%

5408 21 5408 21 10 5408 21 20 5408 22 5408 22 11 5408 22 12 5408 22 13 5408 22 14 5408 22 15 5408 22 16 5408 22 17 5408 22 18 5408 22 19 5408 22 20 5408 22 90 5408 23 00 5408 24 5408 5408 5408 5408 5408 5408 5408 5408 5408 5408 24 24 24 24 24 24 24 24 24 24 11 12 13 14 15 16 17 18 19 90

5408 31 5408 31 10

--- -- ------ --- --- --- --- --- --- --- --- -- -- ------- --- --- --- --- --- --- --- --- -- --- -

m2 m2

8% 8%

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2

8%

add-& cesess-2

938
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5408 31 20 5408 32 5408 32 11 5408 32 12 5408 32 13 5408 32 14 5408 32 15 5408 32 19 5408 32 90 5408 33 00 5408 34 5408 34 5408 34 5408 34 5408 34 5408 34 5408 34 5408 34 5408 34 5408 34 5408 34 5408 34 5512 11 12 13 14 15 16 17 18 19 20 90 -------- ------ --- --- --- -- ------- --- --- --- --- --- --- --- --- -- -- Bleached Dyed : Fabrics of rayon : Rayon brocades Rayon georgette Rayon tafetta Rayon suitings Rayon shirtings Other Other Of yarns of different colours Printed : Fabric of rayon : Rayon crepe fabrics Rayon jacquards Rayon brocades Rayon georgette Rayon tafetta Rayon suitings Rayon shirtings Rayon sarees Other Fabrics of continuous filament, other than rayon Other WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES Containing 85 % or more by weight of polyester staple fibres : Unbleached or bleached : Unbleached Bleached Other : Dyed Printed Other Containing 85 % or more by weight of acrylic or modacrylic staple fibres : Unbleached or bleached : Unbleached Bleached Other : Dyed Printed Other Other : Unbleached or bleached : Unbleached Bleached Other : Dyed Printed Other WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT NOT EXCEEDING 170 g/m2 Unbleached or bleached : Of polyester staple fibres, plain weave : Unbleached Bleached 3 -thread or 4 -thread twill, including cross twill, of polyester staple fibres : Unbleached Bleached Other woven fabrics of polyester staple fibres : Unbleached Bleached m2 8%

m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5512 11 5512 11 10 5512 11 20 5512 19 5512 19 10 5512 19 20 5512 19 90

--- -- --- -- -- --- -- --- -- -- --- -- --- -- -- -

m2 m2 m2 m2 m2

8% 8% 8% 8% 8%

5512 21 5512 21 10 5512 21 20 5512 29 5512 29 10 5512 29 20 5512 29 90 5512 91 5512 91 10 5512 91 20 5512 99 5512 99 10 5512 99 20 5512 99 90 5513

m2 m2 m2 m2 m2

8% 8% 8% 8% 8%

m2 m2 m2 m2 m2

8% 8% 8% 8% 8%

5513 11 5513 11 10 5513 11 20 5513 12 5513 12 10 5513 12 20 5513 13 5513 13 10 5513 13 20

--- -- --- -- --- -- -

m2 m2

8% 8%

m2 m2 m2 m2

8% 8% 8% 8%

add-& cesess-2

939
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5513 19 5513 19 10 5513 19 20 5513 21 00 5513 22 00 5513 23 00 5513 29 00 5513 31 00 5513 32 00 5513 33 00 5513 39 00 5513 41 00 5513 42 00 5513 43 00 5513 49 00 5514 --- -- ------------Other woven fabrics : Unbleached Bleached Dyed : Of polyester staple fibres, plain weave 3-thread or 4-thread twill, including cross twill, of polyester staple fibres Other woven fabrics of polyester staple fibres Other woven fabrics Of yarns of different colours : Of polyester staple fibres, plain weave 3-thread or 4-thread twill, including cross twill, of polyester staple fibres Other woven fabrics of polyester staple fibres Other woven fabrics Printed : Of polyester staple fibres, plain weave 3-thread or 4-thread twill, including cross twill, of polyester staple fibres Other woven fabrics of polyester staple fibres Other woven fabrics WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT EXCEEDING 170 g/m2 Unbleached or bleached : Of polyester staple fibres, plain weave : Unbleached Bleached 3 -thread or 4 -thread twill, including cross twill, of polyester staple fibres : Unbleached Bleached Other woven fabrics of polyester staple fibres : Unbleached Bleached Other : Unbleached Bleached Dyed : Of polyester staple fibres, plain weave 3-thread or 4-thread twill, including cross twill, of polyester staple fibres Other woven fabrics of polyester staple fibres Other woven fabrics Of yarns of different colours : Of polyester staple fibres, plain weave 3-thread or 4-thread twill, including cross twill, of polyester staple fibres Other woven fabrics of polyester staple fibres Other woven fabrics Printed : Of polyester staple fibres, plain weave 3-thread or 4-thread twill, including cross twill, of polyester staple fibres Other woven fabrics of polyester staple fibres Other woven fabrics OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES Of polyester staple fibres : Mixed mainly or solely with viscose rayon staple fibres : Unbleached Bleached Dyed Printed Other Mixed mainly or solely with man-made filaments : Unbleached

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5514 11 5514 11 10 5514 11 20 5514 12 5514 12 10 5514 12 20 5514 13 5514 13 10 5514 13 20 5514 19 5514 19 10 5514 19 20 5514 21 00 5514 22 00 5514 23 00 5514 29 00 5514 31 00 5514 32 00 5514 33 00 5514 39 00 5514 41 00 5514 42 00 5514 43 00 5514 49 00 5515 5515 11 5515 11 10 5515 11 20 5515 11 30 5515 11 40 5515 11 90 5515 12 5515 12 10

--- -- --- -- --- -- --- -- --------------- -- -- -- -- --- -

m2 m2

8% 8%

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8%

add-& cesess-2

940
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5515 12 20 5515 12 30 5515 12 40 5515 12 90 5515 13 5515 13 10 5515 13 20 5515 13 30 5515 13 40 5515 13 90 5515 19 5515 19 10 5515 19 20 5515 19 30 5515 19 40 5515 19 90 5515 21 5515 21 10 5515 21 20 5515 21 30 5515 21 40 5515 21 90 5515 22 5515 22 10 5515 22 20 5515 22 30 5515 22 40 5515 22 90 5515 29 5515 29 10 5515 29 20 5515 29 30 5515 29 40 5515 29 90 5515 91 5515 91 10 5515 91 20 5515 91 30 5515 91 40 5515 91 90 5515 92 5515 92 10 5515 92 20 5515 92 30 5515 92 40 5515 92 90 5515 99 5515 99 10 5515 99 20 5515 99 30 5515 99 40 5515 99 90 5516 5516 11 5516 11 10 5516 11 20 5516 12 00 5516 13 00 5516 14 5516 14 10 5516 14 20 5516 14 90 ---- -- -- --- -- -- -- -- --- -- -- -- -- --- -- -- -- -- --- -- -- -- -- --- -- -- -- -- --- -- -- -- -- --- -- -- -- -- --- -- -- -- -- --- -- ----- -- -- Bleached Dyed Printed Other Mixed mainly or solely with wool or fine animal hair : Unbleached Bleached Dyed Printed Other Other : Unbleached Bleached Dyed Printed Other Of acrylic or modacrylic staple fibres : Mixed mainly or solely with man-made filaments : Unbleached Bleached Dyed Printed Other Mixed mainly or solely with wool or fine animal hair : Unbleached Bleached Dyed Printed Other Other : Unbleached Bleached Dyed Printed Other Other woven fabrics : Mixed mainly or solely with man-made filaments : Unbleached Bleached Dyed Printed Other Mixed mainly or solely with wool or fine animal hair : Unbleached Bleached Dyed Printed Other Other : Unbleached Bleached Dyed Printed Other WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES Containing 85 % or more by weight of artificial staple fibres : Unbleached or bleached : Unbleached Bleached Dyed Of yarns of different colours Printed : Spun rayon printed shantung Spun rayon printed linen Other Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man-made filaments : m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8%

add-& cesess-2

941
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5516 21 5516 21 10 5516 21 20 5516 22 00 5516 23 00 5516 24 00 --- -- ------ -- ------ -- ------ -- ---Unbleached or bleached : Unbleached Bleached Dyed Of yarns of different colours Printed Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair : Unbleached or bleached : Unbleached Bleached Dyed Of yarns of different colours Printed Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton: Unbleached or bleached : Unbleached Bleached Dyed Of yarns of different colours Printed Other : Unbleached or bleached : Unbleached Bleached Dyed Of yarns of different colours Printed WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF HEADING 5802 OR 5806 Of wool Of cotton: Uncut weft pile fabrics Cut corduroy: Solely of cotton Other Other weft pile fabrics Warp pile fabrics, epingle (uncut) Warp pile fabrics, cut Chenille fabrics Of man-made fibres: Uncut weft pile fabrics Cut corduroy Other weft pile fabrics Warp pile fabrics, epingle (uncut): Velvet Other Warp pile fabrics, cut Chenille fabrics: Carduroys Other TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS, OTHER THAN NARROW FABRICS OF HEADING 5806; TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF HEADING 5703 Terry towelling and similar woven terry fabrics, of cotton: Unbleached Other: Bleached Piece dyed Yarn dyed Printed Other Tufted textile fabrics GAUZE, OTHER THAN NARROW FABRICS OF HEADING 5806

m2 m2 m2 m2 m2

8% 8% 8% 8% 8%

5516 31 5516 31 10 5516 31 20 5516 32 00 5516 33 00 5516 34 00

m2 m2 m2 m2 m2

8% 8% 8% 8% 8%

5516 41 5516 41 10 5516 41 20 5516 42 00 5516 43 00 5516 44 00 5516 91 5516 91 10 5516 91 20 5516 92 00 5516 93 00 5516 94 00 5801 5801 10 00 5801 21 00 5801 22 5801 22 10 5801 22 90 5801 23 00 5801 24 00 5801 25 00 5801 26 00 5801 31 00 5801 32 00 5801 33 00 5801 34 5801 34 10 5801 34 90 5801 35 00 5801 36 5801 36 10 5801 36 90 5802

m2 m2 m2 m2 m2

8% 8% 8% 8% 8%

m2 m2 m2 m2 m2

8% 8% 8% 8% 8%

---- -- ---------- -- ---- -- -

m2 m2

5% 8%

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5802 11 00 5802 19 5802 19 10 5802 19 20 5802 19 30 5802 19 40 5802 19 90 5802 30 00 5803 ---- -- -- -- -- -

m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8%

add-& cesess-2

942
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5803 10 5803 10 10 5803 10 20 5803 10 30 5803 10 40 5803 10 50 5803 10 90 5803 90 5803 90 10 5803 90 20 5803 90 30 5803 90 90 5804 -- -- -- ---- -- -- -- -- -- Of cotton: Unbleached Bleached Piece dyed Yarn dyed Printed Other Of other textile materials: Of silk or silk waste Of synthetic fiber Of artificial fibre Other LACE IN THE PIECE, IN STRIPS OR IN MOTIFS, OTHER THAN FABRICS OF HEADINGS 6002 TO 6006 Mechanically made lace: Of man-made fibres Of other textile materials: Of cotton NARROW WOVEN FABRICS (OTHER THAN TULLES, OTHER NET FABRICS AND GOODS OF HEADINGS 5807, 5808, 5809 AND 5811) Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread Other woven fabrics: Of cotton: Typewriter ribbon cloth Newar cotton Other Of man-made fibres Of other textile materials: Goat hair puttis tape Jute webbing Other narrow fabrics of jute Other EMBROIDERY IN THE PIECE, IN STRIPS OR IN MOTIFS (MANUFACTURED WITH THE AID OF VERTICAL TYPE AUTOMATIC SHUTTLE EMBROIDERY MACHINES OPERATED WITH POWER): Embroidery without visible ground Other embroidery: Of cotton Of man-made fibres : Embroidered badges, motifs and the like Other Of other textile materials TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS SUBSTANCES, OF A KIND USED FOR THE OUTER COVERS OF BOOKS OR THE LIKE; TRACING CLOTH; PREPARED PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED TEXTILE FABRICS Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like: Of cotton Prepared painting canvas Other Other: Tracing cloth of cotton Varnished cambric fabrics (Empire fabrics) tapes Other TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES, POLYESTERS OR VISCOSE RAYON Of nylon or other polyamides: Impregnated with rubber Other

m2 m2 m2 m2 m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

5804 21 00 5804 29 5804 29 10 5806

---- -

kg. kg.

8% 8%

5806 10 00 5806 20 00

--- -- -- ---- -- -- -- -

kg. kg.

Nil Nil

5806 31 5806 31 10 5806 31 20 5806 31 90 5806 32 00 5806 39 5806 39 10 5806 39 20 5806 39 30 5806 39 90 5810

kg. kg. kg. kg. kg. kg. kg. kg.

Nil Nil Nil Nil Nil Nil Nil Nil

5810 10 00 5810 91 00 5810 92 5810 92 10 5810 92 90 5810 99 00 5901

---- -- --

kg. kg. kg. kg. kg.

Nil Nil Nil Nil Nil

5901 10

5901 10 10 5901 10 20 5901 10 90 5901 90 5901 90 10 5901 90 20 5901 90 90 5902 5902 10 5902 10 10 5902 10 90

-- -- -- -- -- -- -

m2 m2 m2 m2 m2 m2

8% 8% 8% 8% 8% 8%

-- -- -

m2 m2

Rs.10 per kg. Rs.10 per Kg.

add-& cesess-2

943
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 5902 20 5902 20 10 5902 20 90 5902 90 5902 30 10 5902 30 90 5903 -- -- ---- Of polyesters: Impregnated with rubber Other Other: Impregnated with rubber Other TEXTILE FABRICS, IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF HEADING 5902 With polyvinyl chloride: Imitation leather fabrics of cotton Other With polyurethane: Imitation leather fabrics, of cotton Other Other: Of cotton Polyethylene laminated jute fabrics Other FABRICS COVERED PARTIALLY OR FULLY WITH TEXTILE FLOCKS, OR WITH PREPARATION CONTAINING TEXTILE FLOCKS: Fabrics covered partially or fully with textile flocks, or with preparation containing textile flocks: On the base fabrics of cotton On the base fabrics of man-made textile PILE FABRICS, INCLUDING LONG PILE FABRICS AND TERRY FABRICS, KNITTED OR CROCHETED Long pile fabrics: Of cotton Of man-made fibres Looped pile fabrics: Of cotton Of man-made fibres Other: Of cotton Of man-made fibres KNITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING 30 CM, CONTAINING BY WEIGHT 5% OR MORE OF ELASTOMERIC YARN OR RUBBER THREAD, OTHER THAN THOSE OF HEADING 6001 Containing by weight 5% or more of elastomeric yarn but not containing rubber thread Other KNITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING 30 CM, OTHER THAN THOSE OF HEADING 6001 OR 6002 Of wool or fine animal hair Of cotton Of synthetic fibres Of artificial fibres Other KNITTED OR CROCHETED FABRICS OF A WIDTH EXCEEDING 30 CM, CONTAINING BY WEIGHT 5% OR MORE OF ELASTOMERIC YARN OR RUBBER THREAD, OTHER THAN THOSE OF HEADING 6001 Containing by weight 5% or more of elastomeric yarn but not containing rubber thread Other WARP KNIT FABRICS (INCLUDING THOSE MADE ON GALLOON KNITTING MACHINES), OTHER THAN THOSE OF HEADINGS 6001 TO 6004 Of cotton: Unbleached or bleached Dyed Of yarns of different colours

m2 m2 m2 m2

Rs.10 per Kg. Rs.10 per Kg. Rs.10 per Kg. Rs.10 per Kg.

5903 10 5903 10 10 5903 10 90 5903 20 5903 20 10 5903 20 90 5903 90 5903 90 10 5903 90 20 5903 90 90 5907

-- -- -- -- -- -- -- -

m2 m2 m2 m2 m2 m2 m2

5% 5% 5% 5% 5% 5% 5%

---

5907 00 11 5907 00 12 6001 6001 10 6001 10 10 6001 10 20 6001 21 00 6001 22 00 6001 91 00 6001 92 00 6002

--- --- -

m2 m2

5% 5%

---- ------

kg. kg. kg. kg. kg. kg.

8% 8% 8% 8% 8% 8%

6002 40 00 6002 90 00 6003

kg. kg.

8% 8%

6003 10 6003 20 6003 30 6003 40 6003 90 6004

00 00 00 00 00

kg. kg. kg. kg. kg.

8% 8% 8% 8% 8%

6004 10 00 6004 90 00 6005

kg. kg.

8% 8%

6005 21 00 6005 22 00 6005 23 00

-----

kg. kg. kg.

8% 8% 8%

add-& cesess-2

944
_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 6005 24 00 6005 31 00 6005 32 00 6005 33 00 6005 34 00 6005 41 6005 42 6005 43 6005 44 6006 6006 6006 6006 6006 6006 6006 6006 6006 6006 6006 6006 6006 21 22 23 24 31 32 33 34 41 42 43 44 00 00 00 00 ---------------------Printed Of synthetic fibres : Unbleached or bleached Dyed Of yarns of different colours Printed Of artificial fibres : Unbleached or bleached Dyed Of yarns of different colours Printed OTHER KNITTED OR CROCHETED FABRICS Of Cotton: Unbleached or bleached Dyed Of yarns of different colours Printed Of synthetic fibres: Unbleached or bleached Dyed Of yarns of different colours Printed Of artificial fibres : Unbleached or bleached Dyed Of yarns of different colours Printed kg. kg. kg. kg. kg. kg. kg. kg. kg. 8% 8% 8% 8% 8% 8% 8% 8% 8%

00 00 00 00 00 00 00 00 00 00 00 00

kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg.

8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8%

add-& cesess-2

945

APPENDIX -II
THE ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES) ACT, 1978 (40 OF 1978)

THE ELEVENTH SCHEDULE to Finance Bill, 2005 ( See section 118) THE SCHEDULE ( See section 3) NOTES 1. In this Schedule, heading, sub-heading, tariff item and Chapter mean respectively a heading, sub-heading, tariff item and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply for the purposes of classification of goods specified in this Schedule. _______________________________________________________________________________ S. No. Description of goods (1) (2) _________________________________________________________________________________ 1. 2. Silk, that is to say, all goods falling within Chapter 50. Wool, that is to say, all goods falling within Chapter 51, other than fabrics of headings 5111, 5112 and 5113. 3. Cotton, that is to say, all goods falling within Chapter 52. 4. Man-made filaments, that is to say, all goods falling within Chapter 54. 5. Man-made staple fibres, that is to say, all goods falling within Chapter 55. 6. Terry towelling and similar woven terry fabrics, falling within heading 5802. 7. Tulles and other net fabrics, not including woven, knitted or crocheted fabrics lace in the piece, in strips or in motifs, other than fabrics of headings 6002, 6003, 6004, 6005 and 6006. 8. Knitted or crocheted fabrics, that is to say, all goods falling within Chapter 60. 9. Metallised yarn, falling within heading 5605. 10. Embroidery in the piece, in strips or in motifs, falling within heading 5810.. ________________________________________________________________________________
EXEMPTIONS

Please see General Exemption No. 52 [Notfn. No. 31/04, dt. 9.7.2004 under General Exemption]

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APPENDIX -III
NATIONAL CALAMITY CONTINGENT DUTY (Vide Finance Act, 2001) (1) In the case of goods specified in the Seventh Schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the Union, by surcharge, a duty of excise, to be called the National Calamity Contingent duty (hereinafter referred to as the National Calamity duty), at the rates specifid in the said Schedule. (2) The National Calamity duty chargeable onthe goods specified in the Seventh Schedule shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act, 1944 (1 of 1944) or any other law for the time being in force. (3) The provisions of the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the National Calamity duty leviable under this section in respect of the goods specified in the Seventh Schedule as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules, as the case may be.
THE TWELFTH SCHEDULE of the Finance Bill, 2005 ( See section 122) THE SEVENTH SCHEDULE ( See section 136) NOTES 1. In this Schedule, tariff item, heading, sub-heading and Chapter mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule. ________________________________________________________________________________________________________ Tariff item Description of goods Unit Rate of duty (1) (2) (3) (4) ________________________________________________________________________________________________________ 2106 90 20 2402 20 10 2402 20 20 2402 20 30 --------Pan Masala Other than filter cigarettes, of length not exceeding 60 millimetres Other than filter cigarettes, of length exceeding 60 millimetres 70 millimetres but not exceeding Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres Other Cigarettes of tobacco substitutes Hookah or gudaku tobacco Smoking mixtures for pipes and cigarettes Other than paper rolled biris, manufactured without the aid of machine Other Other Homogenised or reconstituted tobacco Chewing tobacco Preparations containing chewing tobacco Jarda scented tobacco Snuff Preparations containing snuff kg. Tu Tu Tu 23% Rs. 20 per thousand Rs. 60 per thousand Rs. 90 per thousand Rs. 145 per thousand

2402 20 40

---

Tu

2402 20 50

---

Tu

Rs. 190 per thousand

2402 20 90 2402 90 10 2403 10 10 2403 10 20 2403 10 31 2403 10 39 2403 2403 2403 2403 2403 2403 2403 10 91 99 99 99 99 99 90 00 10 20 30 40 50

----------------------------

Tu Tu kg. kg. Tu Tu kg. kg. kg. kg. kg. kg. kg.

Rs. 235 per thousand Rs. 150 per thousand 10% 45% Re. 1.00 per thousand Rs. 2.00 per thousand 10% 10% 10% 10% 10% 10% 10%

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_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ 2403 99 60 2403 99 90 2709 00 00 ----Tobacco extracts and essence kg. Other kg. PETROLEUM OILS AND OILS OBTAINED kg. FROM BITUMINOUS MINERALS, CRUDE tonne High tenacity yarn of polyesters : Of terylene dacron kg. Other kg. Of polyesters kg. Of polyesters, partially oriented kg. Of polyesters, other kg. Of polyesters kg. Of polyesters kg. With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle u Air-conditioned vehicle u Other u Other : Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle u Air-conditioned vehicle u Electrically operated u Other u Electrically operated vehicles not elsewhere included or specified u Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Electrically operated u Other u Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Vehicles principally designed for the transport of more than u seven persons, including the driver Three-wheeled vehicles u Other : Motor cars u Specialised transport vehicles such as ambulances, prison u vans and the like Other u Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: Vehicles principally designed for the transport of more u than seven persons, including the driver Specialised transport vehicles such as ambulances, u prison vans and the like Three-wheeled vehicles u Other: Motor cars u Other u Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Vehicles principally designed for the transport of more u than seven persons, including the driver Three-wheeled vehicles u Other : Motor cars u Specialised transport vehicles such as ambulances, prison u vans and the like Other u Of a cylinder capacity exceeding 3,000 cc : Vehicles principally designed for the transport of more u than seven persons, including the driver Three-wheeled vehicles u 10% 10% Rs.50 per

5402 20 5402 20 10 5402 20 90 5402 33 00 5402 42 00 5402 43 00 5402 52 00 5402 62 00 8702 10

---------------------------------------------------------------------------

1% 1% 1% 1% 1% 1% 1%

8702 10 11 8702 10 12 8702 10 19 8702 90

1% 1% 1%

8702 90 11 8702 90 12 8702 90 13 8702 90 19 8702 90 20 8703 10 8703 10 10 8703 10 90

1% 1% 1% 1% 1%

1%

8703 21 8703 21 10 8703 21 20 8703 21 91 8703 21 92 8703 21 99 8703 22 8703 22 10 8703 22 20 8703 22 30 8703 22 91 8703 22 99 8703 23 8703 23 10

1% 1% 1% 1% 1%

1% 1% 1% 1% 1%

1%

8703 23 20 8703 23 91 8703 23 92 8703 23 99 8703 24 8703 24 10 8703 24 20

-------------------

1% 1% 1%

1% 1%

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_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ ------------------------------Other : Motor cars Specialised transport vehicles such as ambulances, prison vans and the like Other Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver Three-wheeled vehicles Other : Tariff item Description of goods Unit Rate of duty Motor cars Specialised transport vehicles such as ambulances, prison vans and the like Other Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver Three-wheeled vehicles Other : Motor cars Specialised transport vehicles such as ambulances, prison vans and the like Other Of a cylinder capacity exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver Three-wheeled vehicles Other : Motor cars Specialised transport vehicles such as ambulances, prison vans and the like Other Other : Electrically operated Other MOTOR VEHICLES FOR THE TRANSPORT OF GOODS Other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes : Refrigerated Other g.v.w. exceeding 5 tonnes : Lorries and trucks: Refrigerated Other Other Other : Lorries and trucks : Refrigerated Electrically operated Other Other For the vehicles of heading 8702 : For transport of not more than thirteen persons, including the driver For the motor vehicles of heading 8703 : For three-wheeled vehicles Other For the vehicles of heading 8704 : For dumpers covered in the heading 8704 Other With reciprocating internal combustion piston engine

8703 24 91 8703 24 92 8703 24 99

u u u

1% 1% 1%

8703 31 8703 31 10 8703 31 20

u u

1% 1%

8703 31 91 8703 31 92 8703 31 99 8703 32 8703 32 10

u u u

1% 1% 1%

1%

8703 32 20 8703 32 91 8703 32 92 8703 32 99 8703 33 8703 33 10

-----------------

u u u u u

1% 1% 1% 1% 1%

8703 33 20 8703 33 91 8703 33 92 8703 33 99 8703 90 8703 90 10 8703 90 90 8704 8704 31 8704 31 10 8704 31 90 8704 32 8704 32 11 8704 32 19 8704 32 90 8704 90 8704 8704 8704 8704 90 90 90 90 11 12 19 90

--------------------------------------------------------------------

u u u u u u

1% 1% 1% 1% 1% 1%

u u

1% 1%

u u u

1% 1% 1%

u u u u u

1% 1% 1% 1% 1%

8706 00 21

8706 00 31 8706 00 39 8706 00 43 8706 00 49 8711 10

u u u u

1% 1% 1% 1%

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_______________________________________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________________________________ of a cylinder capacity not exceeding 50 cc: Mopeds Motorised cycles Other With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50cc but not exceeding 250 cc : Scooters : Of cylinder capacity not exceeding 75 cc Other Motor cycles : Of cylinder capacity not exceeding 75 cc Other Mopeds : Of cylinder capacity not exceeding 75 cc Other Other : Of cylinder capacity not exceeding 75 cc Other With reciprocating internal combustion piston engine of cylinder capacity exceeding 250 cc but not exceeding 500 cc : Scooters Motor-cycles Other With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc : Motor-cycles Other With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc

8711 10 10 8711 10 20 8711 10 90 8711 20

-------

u u u

1% 1% 1%

8711 20 11 8711 20 19 8711 20 21 8711 20 29 8711 20 31 8711 20 39 8711 20 91 8711 20 99 8711 30

---------------------------------

u u u u u u u u

1% 1% 1% 1% 1% 1% 1% 1%

8711 30 10 8711 30 20 8711 30 90 8711 40

-------

u u u

1% 1% 1%

8711 40 10 8711 40 90 8711 50 00

-----

u u u

1% 1% 1%

Note :

The validity of levy of National Calamity Contingent Duty is extended beyond 31st day of March, 2005 vide Sec. 123(d) of the Finance Bill 2005.

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APPENDIX - IV LIST OF CESSES LEVIABLE WITH RATE OF DUTY ON AGRICULTURE & PROCESSED FOOD PRODUCTS & AGRICULTURE PRODUCE & OTHERS AND RELATED ACTS The Agriculture & Processed Food Products Cess Act, 1985 (S.O.915(E) dt 15/12/86) _______________________________________________________________________________ Sl. Name of the Commodity Tariff Value Cess No. Unit Value Adv. Specific Rs. Rs. _______________________________________________________________________________ (1) (2) (3) (4) (5) (6) ________________________________________________________________________________ 1 Fruit, vegetables and their products 0.5% 2 Meat & meat products 0.5% 3 Poultry & poultry products 0.5% 4 Dairy products 0.5% 5 Confectionery. biscuits and bakery products 0.5% 6 Honey, jaggery and sugar products 0.5% 7 Cocoa and its products. chocolate of all kinds 0.5% 8 Alcoholic and non-alcoholic beverages 0.5% 9 Cereal products 0.5% 10 Cashewnut, ground nut. peanut & walnut 0.5% 11 Pickles, chutneys and pappad 0.5% 12 Guargum 0.5% 13 Floriculture and Floricultural products 0.5% 14 Herbal and Medicinal plants 0.5% CESS ON IRON ORE Leviable under Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976) In exericse of powers conferred by Section 3 of the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976(No. 55 of 1976), the Central Government hereby fixes, with effect from 1st August, 1990, the rate of one rupee per metric tonne as the rate at which the duty of excise and duty of customs on all iron ore produced in any mine for the purpose of the said Act, shall be levied and collected as cess. Footnote: The notification fixing the rate of cess on iron ore produced in any mine as 50 paise per metric tonne with effect from 1st July, 1981 was published vide G.S.R. No. 394(E) dated 16th June, 1981 in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i). [Ministry of Labour Notification G.S.R. 680(E) dated 1.8.1990]

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CESS ON MANGANESE ORE Leviable under Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976) In exercise of the powers conferred by section 3 of the iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976) and in supersession of the Notification of the Government of India in the Ministry of Labour, No. G.S.R. 681(E) dated the 1st August, 1990, except as respects things done or omitted to be done before such supersession, the Central Government hereby fixes the rate of rupees four per metric tonne as the rate at which the duty of excise and duty of customs on all manganese ore produced in any mine for the purpose of the said Act, shall be levied and collected as cess with effect from the date of publication of this notification in the Official Gazette. [Ministry of Labour Notification G.S.R. 654(E) dt. 11.9.2001]

CESS ON LIMESTONE AND DOLOMITE Leviable under Limestone and Dolomite Mines Labour Welfare Fund Act, 1972 (62 of 1972) In exercise of the powers conferred by section 3 of the Limestone and Dolomite Mines Labour Welfare Fund act, 1972 (62 of 1972) and in supersession of the notification of the Government of India in the Ministry of Labour, Number G.S.R. 484(E), dated the 22nd April, 1988, except as respects things done or omitted to be done before such supersession, the Central Government hereby fixes the rate of rupee one per metric tonne of limestone and dolomite, as the rate at which the duty of excise shall be levied and collected by way of cess for the purpose of the Limestone and Dolomite Mines Labour Welfare Fund Act, 1972 with effect from the date of publication of this notification in the Official Gazette. [Ministry of Labour Notification G.S.R. 943 (E) dt. 27.12.2000]

CESS ON CHROME ORE S.O. : In exercise of the powers conferred by section 3 of the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976) and in supersession of the Notification of the Government of India in the Ministry of Labour, No. G.S.R. 682(E) dated the 1st August, 1990, except as respects things done or omitted to be done before such supersession, the Central Government hereby fixes the rate of rupees six per metric tonne as the rate at which the duty of excise and duty of customs on all chrome ore produced in any mine for the purpose of the said Act, shall be levied and collected as cess with effect from the date of publication of this notification in the Official Gazette. [Minisrty of Labour Notification G.S.R. 655(E) dated 11.09.2001]

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952

CESS ON TEXTILE & TEXTILE MACHINERY S.O. In exercise of the powers conferred by sub-section (1) of section 5(A) of the Taxtile Committee Act, 1963 (41 of 1963) and in supercession of the notification of Governement of India in the Ministry of Commerce No.: F.7(2)/74-Tex(III), dated the 25th Feb., 1975, the Central Government hereby fixes, with immediate effect, 0.050 per cent ad valorem as the rate at which the duty of excise shall be levied and collected as the case for the purposes of the said Act, on all textiles and on all textile machinery manufactured in India, except the textiles manufactured from out of handloom or powerloom industry. [Ministry of Commerce(Deptt. of Textile) Notification dated 1.6.1977, F.No. 55018(35)/75Tex(III) CTEG, dt. 1st June, 1977.] CESS ON TEAS In exercise of the powers conferred by sub-section (1) of sec.25 of the Tea Act, 1953 (29 of 1953) the Central Government hereby fix the rate of cess which shall be levied and collected as specified in column (2) of the Table below on the varieties/grades of teas specified in column (1) of the said Table ____________________________________________________________________________________ Variety/grade of tea Rate of cess ______________________________________________________________________________________ (1) (2) ___________________________________________________________________________________1. All tea produced in the Sadar sub-division and Kurseong Paise twelve sub-division excluding the areas in the jurisdiction list per kilogramme Nos. 31, 29, 33, 20, 21, 22, 23 and 24 comprising Subtiguri sub-division of New Chumta tea estate, Simulbarie and Marionbarie; Tea Estates of Kurseong Police Station in Kurseong sub-division of the district of Darjelling in the State of West Bengal. 2. All teas except those produced in the areas specified Paise thirty per under column (1) of Serial No.(1) kilogramme ______________________________________________________________________________________ 2. Categories of tea specified in Notification Number S.O. 287(E), dated the 4th April, 1994 issued by the Ministry of Commerce would continue to be exempt from payment of cess. 3. This notification will come into force from the 1st day of April, 1997. [Ministry of Commerce, Notification S.O.250(E), dated 27.3.1997] CESS ON RUBBER In exercise of the power conferred by sub-section (1) of section 12 of the Rubber Act, 1947 (24 of 1947) and in supercession of the notification of the Government of India in the Ministry of Commerce number S.O. 488(E), dated the 30th June, 1994, except as respects things done or omitted to be done before such supervession, the Central Government hereby appoints the 1st day of

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September, 1998 as the date from which the duty of excise at the rate of rupee one and paise fifty only per kilogram (Rs.1.50 per kg.), of rubber shall be levied as cess on all rubber produced in India. [Ministry of Commerce, Notification S.O.740(E), dated 31.8.1998] CESS ON JUTE _____________________________________________________________________________________ Sl.No. Articles of jute The maximum rate at which Actual rate at which duty manufacture duty of excise may be collected of excise is to be collected until a different rate is specified by the Central Government __________________________________________________________________________________ (1) (2) (3) (4) __________________________________________________________________________________ 1. Carpet Backing Two per cent. ad valorem One per cent. ad valorem 2. Hessian Two per cent. ad valorem One per cent. ad valorem 3. Sacking Two per cent. ad valorem One per cent. ad valorem 4. Yarn and Twine Two per cent. ad valorem One per cent. ad valorem 5. D.W. Tarpaulin Two per cent. ad valorem One per cent. ad valorem 6. Decorative Fabrics Two per cent. ad valorem One per cent. ad valorem 7. Cotton Bagging Two per cent. ad valorem One per cent. ad valorem 8. Soil Saver Two per cent. ad valorem One per cent. ad valorem 9. Japanese Rice-Bag Two per cent. ad valorem One per cent. ad valorem 10. Any other article of Two per cent. ad valorem One per cent. ad valorem jute manufacture ____________________________________________________________________________________ [The June Manufacture Cess (Amendment) Act, 2002 (No. 13 of 2002)] enected on 27.3.2002. CESS ON COAL In exercise of the powers conferred by sub-section (1) of Section 6 of the Coal Mines (Conservation and Development) Act, 1974 (28 of 1974) and in supersession of the notification of the Government of India in the erstwhile Ministry of Energy (Department of Coal) number S.O. 95(E), dated the 8th February, 1983 except as respects things done or omitted to be done before such supersession the Central Government hereby fixes, with effect on and from the 26th June, 2003 the rates specified in column (2) of the Table given below as the rats at which the duty of excise referred to in the said section shall be levied on coal of the description specified in column (1) of the said Table namely:-

TABLE
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____________________________________________________________________________________ Description of coal Rate of excise duty per tonne ___________________________________________________________________________________ (1) (2) _____________________________________________________________________________________ Coking/non-coking coal Rs.10.00 (Rupees ten only) ____________________________________________________________________________________ [Ministry of Coal Notification S.O.727(E), dt. 25.6.2003] CESS ON TOBACCO Tobacco Board Cess under T.B. Cess Act, 1975 (26 of 1975) administered by Ministry of Commerce and Agricultrual Produce Cess (A.P. Cess) under Agricultural Produce Cess Act 1940 and 1966 under Ministry of Agricultural are levied on exports of tobacco (unmanufactured tobacco only) There is no cess on exports of Tobacco Products. The details of the above Cesses are as follows: T.B. Cess: * * A.P. Cess: * * * This is collected under the Agrictural Produce Cess Act, 1940 (27 of 1940) For levying the customs duty, Govt. (Ministry of Agriculture) notifies the tariff values for various grades of unmanufactured tobacco every year. Customs Duty is collected @0.5% of value of tobacco exported, calculated on the basis of tariff values notified. This is collected under the Tobacco Cess Act, 1975 (No.26 of 1975). This is collected @ 0.5% ad valorem on all tobacco which is exported.

[Tobacco Board, Ministry of Commerce, Ref. No.18(7)/2004-Exp. dt. 18.6.2004]

CESS ON IMPORT & EXPORT AND ON DOMESTIC MANUFACTURE OF PAPER & SALT _____________________________________________________________________________________ Chpater of Description of Goods Maximum rate Effective rate at which duty of duty of excise may be collected ____________________________________________________________________________________ 48. Paper and paper board all sorts (including newsprint pasteboard, millboard, strawboad, cardboard and 1/8 per cent ad valorem ---

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955

corrugated board) but produced in an industrial undertaking having investment in fixed assets in plant and machinery exceeding Rs.20 lakhs i) Salt mfrs. Rs.3.50 per holding over tonne 100 acres ii) Salt mfrs. Rs.1.75 per holding between tonne 10 acres & 100 acrs. ____________________________________________________________________________________ [Chemical & Allied Products Export Promotion Council, Ministry of Commerce & Industry, Ref. No.EPC/SKR/RH/DBK(Govt.)/1551 dt. 16.6.2004] CESS ON SUGAR There shall be levied and collected as a cess for the purposes of Sugar Development Fund Act, 1982, a duty of excise on all sugar produced by any sugar factory in India, at such rate not exceeding fifteen rupees per quintal of sugar, as the Central Government may, by notification in the Official Gazetee, specify from time to time: Produced that until such rate is specified by the Central Government, the duty of excise shall be levied and collected at the rate of fourteen per quintal of sugar. [Sec.3 of Sugar Cess Act, 1982 (No. 3 of 1982), Ministry of Law, Justice & Company Affairs as amended by Sugar Cess Act, 1982 (No.57 of 1982) dated 25.10.1982.] CESS ON VEGETABLE OIL Ministry of Agriculture (Department of Agriculture and Co-operation) Vegetable oil Rs. 5 per quintal Notification No. G.S.R. 882(E), dated 8.12.1983 (Effective from 1.1.1984). 25. Salt

CESS ON FEATURE FILM Leviable under The Cine Workers Welfare Cess Act, 1981 (30 of 1981) In exercvise of the powers conferred by Sub-section (1) of Section 3 of the Cine Workers Welfare Cess act, 1981 (30 of 1981) and in supersession of notifications of the government of
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India in the Ministry of Labour numbers G.S.R. 750(E), dated the 13th October, 1994 and G.S.R. 672(E), dated the 12th November, 1998, the Central Government hereby specifies the following rate of cess on feature film with effect from date of publication of this notification in the Official Gazette, namely:-

Feature films Hindi and English films All other languages feature films

Rate of Cess per film Rs. 20,000/Rs. 10,000/-

[Ministry of Labour Notification G.S.R. 271(E) dt. 20.4.2001]

The Marine products Export Development Authority, Act 1972 (GSR 495 (E) New Delhi dated 24/10/1995) 1 Marine products which are exported 0.3

The Produce Cess Act,1966 (Notfn. S.O. 619(E) dt. 30/06/2000) 1 2 2 Lac produced in India Refuse lac produced in India Cashew Kernel QTL QTL QTL 6000 1.0% T.V 2.30 1.70

The Coffee Act,1942 (Notfn. 13/27/82-Plant(B) S. O. 1122 (E) dtd. 28/12/98) 1 Coffee QTL 25.00

The Iron Ore Mines, Mangnese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act 1976 (U-23017/2/87-W.II(i) dt.01/08/90)

The Tobacco Cess Act ,1975 (S.O. 5240-Ministry of Commerce F.No.l8/1475-EP(Agri) dt. 27/12/75) 1 Tobacco-manufactured 0.5

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The Coir Industries Act ,1953 (Notfn. No. 6(1)83-ICC-GSR 389(E) dt. 01/05/85 1 Coir fibre, coir yarn and coir product QTL 2.00 LIST OF CESSES LEVIABLE WITH RATE OF DUTY AND RELATED ACTS Copra Leviable under the Copra Cess Act, 1979 (4 of 1979) Description of goods Maximum Rate at which duty of excise may be collected Rs.5.00 per quintal. Effective rate of duty

Copra consumed in any mill in India with a view to producing or manufacturing any goods therefrom.

Rs. 5.00 per quintal

w.e.f. 1.4.1979 vide Notification G.S.R. No. 270 (E) dated 27.2.1979

Cotton Leviable under the Produce Cess Act, 1966 (15 of 1966) Cotton consumed in any mill in India with a view to producing or manufacturing any goods therefrom Re. 1.00 per bale of 181.4 kilograms or in the case of unbaled cotton, 28 paise per 50 kilograms. Re. 1.00 per bale of 181.4 kilograms or in the case of unbaled cotton, 28 paise per 50 kilograms. Vide Ministry of Agriculture Notification No. 20.7.83CA-III, dated 27.4.1985.

Coffee Leviable under the Coffee Act, 1942 (7 of 1942) Coffee which a regRs. 50.00 per quintal. istered estate is permitted by the internal sale quota allotted to it to sell in the Indian market, whether such coffee is actually sold or not, and on all coffee released for sale in India by the Board from the surplus pool. Rs. 25 per quintal Vide Notification No. S.O. 1123 (E), dated 28.12.1987, issued by the Ministry of Commerce.

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958

Crude Oil Leviable under the Oil Industry (Development) Act, 1974 (47 of 1974) Crude Oil produced in Rs. 2,000 per tonne* the exploration block to be offered under New Exploration Licensing Policy (NELP) Competitive international bidding exempted from the cess leviable thereon under section (1) of section 15, Oil Industry (Development) Act, 1974 (47 of 1974), vide Ministry of Petroleum & Natural Gas, Notification S.O. No. 958(E), dated 9.11.1998. Rs. 1800 per tonne** *Substituted (w.e.f. 1.3.2002) for Rs. 1,000 per tonne by section 160 of the Finance Act, 2002 (20 of 2002) **w.e.f. 1.3.2002, Vide Ministry of Petroleum Notification S.O. 259 (E) dated 28.2.2002.

Medicinal preparations Leviable under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). 1. Allopathic Medicinal Preparations: (i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages(a) Patent or proprietary 20% ad valorem 16% ad valorem Vide Notification No. 2/2003-M & TP, dated 1.3.2003 effective from 1.3.2003 20% ad valorem 16% ad valorem -do-

(b) Others (ii) Medicinal preparations containing alcohol which are capable of being consumed as ordinary alcoholic beverages -

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(a) Medicinal preparations which contain known active irgredient in therapeutic quantities. (b) Others (iii) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic 2. Medicinal preparations in Ayurvedic, Unani or other indigenous systems of medicine (i) Medicinal preparations containing self-generated alcohol which are not capable of being consumed as ordinary alcoholic beverages (ii) Medicinal preparations containing self-generated alcohol which are not capable of being consumed as ordinary alcoholic beverages (iii) All other containing alcohol which are prepared by distillation or to which alcohol has been added (iv) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic 3. Homoeopathic preparations preparations containing alcohol Toilet preparations 4. Toilet preparations containing alcohol or narcotic drug or narcotic

20% ad valorem 16% ad valorem

-do-

20% ad valorem 16% ad valorem 20% ad valorem 16% ad valorem

-do-do-

4% ad valroem

Nil

4% ad valroem

6% ad valroem

20% ad valorem 16% ad valorem

-do

4% ad valorem

50% ad valorem 16% ad valorem

-do-

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960

Automobiles Ministry of Industry, Department of Industrial Development S.O. 852(E), dated 26.5.1994. (i) Automobiles (Motor cars, buses, trucks, jeeptypes vehicles vans, scooters, motor-cycles, mopeds and the like.) (ii) Component parts and accessories of automobiles 1/8 per cent ad valorem

Nil

Vide Ministry of Industry Notification No. S.O. 852(E), dated 26.5.1994. Vide Ministry of Industry (Department of Heavy Industry) Order No. 662(E), dated 9.9.1985

(iii) Tractors of power Take-off Horse power exceeding 25 (the value of any weight-lifting or other specialised material handling equipment which may be mounted, fitted or fixed to tractors will be excluded from the assessable value of such tractors).

1/8 per cent ad valorem.

Paper Leviable under the Industries (Development and Regulation) Act, 1951 (65 of 1951). Paper and paper board all sorts 1/8 per cent ad valorem Vide Ministry of (including newsprint pasteboard, Industry Order No. strawboard, cardboard and corrugated S.O. 862(E), dated board) but produced in an 27.10.1980 industrial undertaking having investment in fixed assets in Vide Notification No. plant and machinery exceeding S.O. 83(E), dated Rs. 20 lakhs 3.2.1981 Oil Leviable under the Produce Cess Act, 1966 (15 of 1966).

Oils extracted from oilseeds crushed in any mill in India

Re. 1.00 per quintal.

Re. 1.00 per quintal

Vide Ministry of Agriculture and Irrigation Notification G.S.R. No. 212(E), dated 5.3.1979

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961

Sugar Leviable under the Sugar Export Promotion Act, 1958 (30 of 1958) Sugar that much quantity of Sugar depatched from any factory for consumption in India, as is equal to the quantity falling short of the export quota fixed for that factory. Rs. 45.55 per quintal

Sugar Leviable under Sugar Cess Act, 1982 (3 of 1982) read with Sugar Development Fund Act, 1982 (64 of 1982). Sugar produced by any factory in India Rs. 15 per quintal (a) Rs. 14 per quintal (b) Sugar exported out of India exempted from whole of the cess Vide Ministry of Food Notification S.O. No. 585 (E), Dated 30.7.1993

Unmanufactured Tobacco Leviable under the Tobacco Cess Act, 1975 (26 of 1975) Unmanufactured Tobacco Virginia tobacco which is produced in India and sold at a registered auction Platform

One paise per kilogram

Tobacco Leviable under the Beedi Workers Welfare Cess Act, 1976 (56 of 1976) Tobacco issued to any person from a warehouse for any purpose in connection with the manufacture of Beedi. Re. 1 per kilogram 25 paise per kilogram Vide NotificaG.S.R. No. 56(E), dated 2.2.1977

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962

CESS ON BEEDI Leviable under the Beedi Workers Welfare Cess Act, 1976 (56 of 1976) In exercvise of the powers conferred by Sub-section (1) of Section 3 of the Beedi Workers Welfare Cess Act, 1976 (56 of 1976) and in supersession of the notification of the government of India in the Ministry of Labour, No. G.S.R. 629(E) dated the 20th October, 1998 except as respect things done or omitted to be done before such supersession, the Central Government hereby fixes the rate of rupees two per thousand of manufctured beedis, as the rate at which the duty of excise shall be levied and collected by way of cess for the purposes of the Beedi Workers Welfare Fund Act, 1976 (62 of 1976) with effect from the date of publication of this notification in the Offcial Gazette. [Ministry of Labour Notification G.S.R. 569(E) dt. 28.6.2000] NOTE:The above information regarding levy of cess is as supplied by different Ministries/ Administrative bodies. For the latest information on levy of cess on different commodities, readers are advised to contact the concerned Ministry/ Board/ Export Promotion Councils/ Administrative body. The following enactments inter-alia may also be consulted for the rates of cess on different commodities. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. The Agriculture & Processed Food Products Export Cess Act 1985 The Agriculture Produce Cess Act 1940; The Tea Act 1953; The Calcutta Improvement Act 1911; The Produce Cess Act 1966; The Coffee Act 1942; The Mica Mines Labour Welfare Act 1946; The Coir Industries Act 1953; The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act 1976; The Spices Act 1986; The Marine Products Export Development Authority Act 1972; The Tobacco Cess Act 1975;

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APPENDIX - V
Assessment on the basis of MRP (abatement as a percentage of retail sale price). In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 5/2001-Central Excise (N.T.), dated the 1st March, 2001, published in the Gazette of India vide number G.S.R. 139(E), dated the 1st March, 2001, except as respects things done or omitted to be done before such supersession, the Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table:Table _______________________________________________________________________________________________ S. No. Chapter or heading Description Abatement as a No. or sub-heading percentage of No. retail sale price _______________________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________________ 1. 0401.14 Concentrated (condensed) milk, whether sweetened or 35% not, put up in unit containers and ordinarily intended for sale 2. 1702.21 and Preparations of other sugars 40% 1702.29 3. 1702.30 Sugar syrups not containing added flavouring or colouring 40% matter; artificial honey, whether or not mixed with natural honey; caramel 4. 1704.10 Gums, whether or not sugar coated (including chewing gum, 40% bubblegum and the like) 5. 1704.90 All goods, other than white chocolate 35% 5A 1704.90 White Chocolate 40% 6. 18.02 Cocoa powder, whether or not containing added sugar or 35% other sweetening matter 7. 18.03 Chocolates in any form, whether or not containing nuts, fruit 35% kernels or fruits, including drinking chocolates 8. 18.04 Other food preparations containing cocoa 35% 9. 1901.19 and All goods 35% 1901.92 10. 1902.19 All goods 35% 11. 1904.10 All goods 35% 12. 1905.11 Biscuits, in or in relation to the manufacture of which any process 35% is ordinarily carried on with the aid of power 13. 1905.31 Waffles and wafers, coated with chocolate or containing chocolate 35% 14. 1905.39 All goods 40% 14A. 1905.39 Wafer biscuits 35% 15. 2101.10 Extracts, essences and concentrates, of coffee, and preparations 35% with a basis of these extracts, essences or concentrates or with a basis of coffee 16. 2102.10 All goods 35% 17. 21.05 Ice cream and other edible ice, whether or not containing cocoa 45%

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964 (1) (2) (3) (4)

18.

21.06 or 24.04

19. 19A 20. 21. 22. 23. 24. 24A. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38.

21.07 2108.20 2108.99 2201.19 and 2202.19 2201.20 and 2202.20 22.03 2404.41 2502.21 2710.90 3204.30 3206.90 32.08, 32.09 and 32.10 3212.90 32.13 32.14 33.03, 33.04, 33.05 and 33.07 3306.10 3401.19 3401.20 and 3402.90 3403.10 34.05

(a) Pan masala (falling under sub-heading No. 2106.00), in retail packs containing ten grams or more per pack, other than the goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion (b) Pan masala containing tobacco (falling under sub-heading No. 2404.49) All goods Omitted Sharbat All goods All goods Aerated waters Vinegar and substitutes for vinegar obtained from acetic acid All goods White cement, whether or not artificially coloured and whether or not with rapid hardening properties Lubricating oils and Lubricating preparations Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores All goods All goods Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes All goods All goods All goods Tooth paste All goods All goods Lubricating preparations Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 34.04 Prepared glues and other prepared adhesives, not elsewhere specified or included All goods All goods Disinfectants and similar products Thinners Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals Anti-freezing preparations and prepared de-icing fluids Stencil correctors and other correcting fluids, ink removers

50%

35% 35% 40% 50% 45% 40% 50% 35% 40% 35% 35% 40% 40% 40% 40% 40% 35% 35% 35% 35% 35%

39. 40. 41. 42. 43. 44.

35.06 3702.90 3808.10 3808.90 38.14 38.19

40% 40% 35% 40% 40% 40%

45. 46.

38.20 3824.90

40% 40%

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965 (1) (2) (3) (4)

47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 56A. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74.

39.19 3923.10 and 3924.10 48.16 4818.90 64.01 6501.10 6905.10 6906.10 7321.10 7321.10 7323.10 and 7615.20 73.24 7418.90 82.12 83.05 8414.40 84.15 8418.10 8421.10 8422.10 8450.10 8469.90 84.70 84.72 85.06 85.09 85.10 85.13

put up in packings for retail sale Self adhesive tapes of plastics Insulated ware Carbon paper, self-copy paper, duplicator stencils, of paper Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres Footwear Safety headgear Vitrified tiles, whether polished or not Glazed tiles Omited Cooking appliances and plate warmers, other than gas stoves of retail sale price not exceeding Rs. 2000 per unit Gas stoves of retail sale price not exceeding Rs. 2000 per unit Pressure Cookers Sanitary ware of iron or steel Sanitary ware of copper Razors and razor blades (including razor blade blanks in strips) Staples in strips, paper clips, of base metal Electric fans Window room air-conditioners and split air-conditioners of capacity upto 3 tonnes Refrigerators Water filters and water purifiers, of a kind used for domestic purposes Dish washing machines Household or laundry type washing machines, including machines which both wash and dry Typewriters Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions Stapling machines Primary cells and primary batteries Electro-mechanical domestic appliances with self-contained electric motor Shavers, hair clippers and hair-removing appliances, with self contained electric motor Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 85.12 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes Telephone sets including telephones with cordless handsets; video phones; facsimile machines All goods All goods Unrecorded audio cassettes Video cassettes

40% 45% 40% 40% 40% 40% 45% 45% 40% 35% 30% 40% 40% 40% 40% 40% 30% 40% 40% 35% 40% 35% 40% 40% 40% 40% 40% 35%

75.

85.16

40%

76. 77. 78. 79. 80.

85.17 85.19 and 85.20 85.21 8523.12 8523.14 and

40% 40% 40% 40% 40%

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966 (1) (2) (3) (4)

81. 82. 83.

8524.34 8523.20 and 8524.40 85.25 8527.10

Magnetic discs Pagers, cellular or mobile phones Radio sets including transistor sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus All goods Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; Arc lamps Photographic (other than cinematographic) cameras Watches

40% 40% 35%

84.

8527.90

40%

85.

85.28

35%

86. 87. 88. 89.

85.36 85.39

40% 40%

90.06 35% 9101.90 and 35% 9102.90 90. 91.03 and 91.05 Clocks 45% 91. 96.12 All goods 35% 92 96.17 Vacuum flasks 40% __________________________________________________________________________________________________

Explanation.- For the purposes of this notification, retail sale price means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. [Notfn. No. 13/02(NT) dt. 1.3.2002 as amended by Notfn. Nos. 10/03(NT), 41/03(NT), 2/2004(NT), 13/04(NT) and 11/05(NT)].

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Appendix VI Additional duty of excise (pan masala and certain tobacco products).
Clause 85 of the Finance Bill 2005: (1) In the case of goods specified in the Seventh Schedule, being goods produced or manufactured in India, there shall be levied and collected for the purposes of the Union, by surcharge, an additional duty of excise, at the rates specified in the said Schedule. (2) The additional duty of excise referred to in sub-section (1) shall be in addition to any other duty of excise chargeable on such goods under the Central Excise Act or any other law for the time being in force. (3) The provisions of the Central Excise Act and the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the additional duty of excise leviable under this section in respect of goods specified in the Seventh Schedule as they apply in relation to the levy and collection of the duty of excise on such goods under the Central Excise Act or, as the case may be, the rules made thereunder. THE SEVENTH SCHEDULE of the Finance Bill, 2005 (See section 85) NOTES 1. In this Schedule, heading, sub-heading, tariff item and Chapter mean respectively a heading, sub-heading, tariff item and Chapter in the First Schedule to the Central Excise Tariff Act. 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule. Tariff item (1) 2106 90 20 2401 2401 10 2401 10 10 2401 10 20 2401 10 30 2401 10 40 2401 10 50 2401 10 60 2401 10 70 2401 10 80 2401 10 90 2401 20 2401 20 2401 20 2401 20 2401 20 2401 20 2401 20 2401 20 2401 20 2401 30 2402 10 20 30 40 50 60 70 80 90 00 Description of goods (2) Pan masala UNMANUFACTURED TOBACCO; TOBACCO REFUSE Tobacco, not stemmed or stripped: Flue cured Virginia tobacco Sun cured country (natu) tobacco Sun cured Virginia tobacco Burley tobacco Tobacco for manufacture of biris, not stemmed Tobacco for manufacture of chewing tobacco Tobacco for manufacture of cigar and cheroot Tobacco for manufacture of hookah tobacco Other Tobacco partly or wholly stemmed or stripped: Flue cured virginia tobacco Sun cured country (natu) tobacco Sun cured virginia tobacco Burley tobacco Tobacco for manufacture of biris, not stemmed Tobacco for manufacture of chewing tobacco Tobacco for manufacture of cigar and cheroot Tobacco for manufacture of hookah tobacco Other Tobacco refuse CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES Cigars, cheroots and cigarillos, containing tobacco: Cigars and cheroots Cigarillos Cigarettes containing tobacco: Other than filter cigarettes, of length not exceeding 60 millimetres Other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres Unit (3) kg. Rate of duty (4) 10%

---------------------------------------

kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg.

10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10%

2402 10 2402 10 10 2402 10 20 2402 20 2402 20 10 2402 20 20 2402 20 30

-----------

Tu Tu Tu Tu Tu

10% 10% Rs.15 per thousand Rs.45 per thousand Rs.70 per thousand Rs.110 per thousand Rs.145 per thousand

2402 20 40

---

Tu

2402 20 50

---

Tu

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968
2402 20 90 2402 90 2403 --Other Tu Rs.180 per thousand

Other : OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONSTITUTED TOBACCO, TOBACCO EXTRACTS AND ESSENCES 2403 10 Smoking tobacco, whether or not containing tobacco substitutes in any proportion: 2403 10 10 --Hookah or gudaku tobacco bearing a brand name kg. 10% 2403 10 20 --Smoking mixtures for pipes and cigarettes kg. 10% 2403 10 90 --Other kg. 10% Other : 2403 91 00 --Homogenised or reconstituted tobacco kg. 10% 2403 99 -Other : 2403 99 10 --Chewing tobacco kg. 10% 2403 99 20 --Preparations containing chewing tobacco kg. 10% 2403 99 30 --Jarda scented tobacco kg. 10% 2403 99 40 --Snuff kg. 10% 2403 99 50 --Preparations containing snuff kg. 10% 2403 99 60 --Tobacco extracts and essence kg. 10% 2403 99 70 --Cut tobacco kg. Rs. 5 per kg. 2403 99 90 --Other kg. 10% __________________________________________________________________________________________________________

Exemption to goods from Additional duty of excise leviable under sub-clause (1) of clause 85 of Finance Bill, 2005. In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-clause (3) of clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table below, falling within heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) and specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise leviable under subclause (1) of clause 85 of the said Finance Bill, 2005, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. Table __________________________________________________________________________________________ S. No. Heading or Description of goods Rate of additional sub-heading or duty of excise tariff item __________________________________________________________________________________________ (1) (2) (3) (4) __________________________________________________________________________________________ 1. 2106 90 20 Pan masala (not containing tobacco) 5.5% 2. 2401 Un-manufactured tobacco and tobacco refuse, bearing a brand name 4.2% 3. 2401 Un-manufactured tobacco and tobacco refuse, not bearing brand name Nil 4. 2402 10 10 Cigars and cheroots of tobacco 1.6% 5. 2402 10 20 Cigarillos of tobacco 1.6% 6. 2402 90 90 Other 1.6% 7. 2403 10 10 Hookah or gudaku tobacco, bearing a brand name 6.0% 8. 2403 10 10 Hookah or gudaku tobacco, not bearing a brand name Nil 9. 2403 10 90 Other smoking tobacco, bearing a brand name 6.0% 10. 2403 10 90 Other smoking tobacco, not bearing a brand name Nil 11. 2403 91 00 Homogenised or reconstituted tobacco, bearing a brand name 6.0% 12. 2403 91 00 Homogenised or reconstituted tobacco, not bearing a brand name Nil 13. 2403 99 10 Chewing tobacco 6.0%

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969 __________________________________________________________________________________________ (1) (2) (3) (4) __________________________________________________________________________________________ Preparations containing chewing tobacco 6.0% Jarda Scented tobacco 6.0% Snuff 6.0% Preparations containing snuff 6.0% Tobacco extracts and essence, bearing a brand name 6.0% Tobacco extracts and essence, not bearing a brand name Nil Pan masala containing tobacco gutkha 6.0% All goods, bearing a brand name 6.0% All goods, not bearing a brand name (other than pan masala Nil containing tobacco) ____________________________________________________________________________________________ Explanation.- For the purposes of this notification, brand name or trade name means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. [Notfn. No. 6/05-CE., dt. 1.3.2005] 14. 15. 16. 17. 18. 19. 20. 21. 22. 2403 2403 2403 2403 2403 2403 2403 2403 2403 99 99 99 99 99 99 99 99 99 20 30 40 50 60 60 90 90 90

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