Section Text
The Third Schedule
(See section 27)
Part I
In the First Schedule to the Central Excises Act, -
(i) in item No. 2, -
(a) for the words "Ten per cent. ad valorem" in the third column against sub-item (2), the words "Twenty per cent. ad valorem" shall be substituted;
(b) the Explanation shall be numbered as "Explanation I" and after the Explanation, as so numbered, the following Explanation shall be inserted, namely :-
Explanation II : For the purposes of sub-item (2), "instant coffee" includes instant coffee containing any ingredient in addition to coffee.;
(ii) in Item No. 14, the following Explanation shall be inserted at the end, namely :-
"Explanation : This Item does not include carbon black.";
(iii) in Item No. 14B, for the entry in the second column, the following entry shall be substituted, namely :-
"CAUSTIC SODA AND CAUSTIC POTASH, WHETHER IN A SOLID FORM OR IN LYE.";
(iv) in Item No. 14C, for the entry in the third column, the entry "Ten per cent. ad valorem." shall be substituted;
(v) in Item No. 14F, after sub-item (ii), the following sub-item shall be inserted, namely :-
"(iii) Shaving creams, whether or not containing soap or detergents.";
(iv) in Item No. 16B, for the entry in the third column against sub-item (ii), the entry "Twenty-five per cent. ad valorem." shall be substituted;
(vii) in Item No. 18E, for the entries in the second column, the following entry shall be substituted, namely :-
"YARN, ALL SORTS, NOT ELSEWHERE SPECIFIED, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER.";
(viii) in Item No. 22AA, for the entries in the second column, the following entry shall be substituted, namely :-
"TEXTILE FABRICS, NOT ELSEWHERE SPECIFIED.";
(ix) in Item No. 33C, for the entry in the third column, the entry "Twenty-five per cent. ad valorem." shall be substituted;
(x) in Item No. 34A, for the entry in the third column, the entry "Twenty per cent. ad valorem." shall be substituted.
Part II
| Item No. | Description of goods | Rate of duty |
| (1) | (2) | (3) |
| In the First Schedule to the Central Excises Act, - | ||
| (i) in Item No.4 under "II Manufacutred tobaccor ", after sub-item shall be inserted, namely:- | ||
| "(4) Smoking mixtures for pipes and cigrattes | Two hundred per cent ad valorem" | |
| (ii) for Item No. 15 the following Item shall be substituted, namely :- | ||
| 15. SOAP - | ||
| "Soap" meahs all varieties of the product known commercially as soap. | ||
| (1) Soap, household and laundry | Ten per cent ad valorem. | |
| (2) Other sorts | Twenty per cent. ad valorem- | |
| (iii) in Item No. 19 after sub-item I(1), the following shall be inserted namely :- | ||
| "(1A) Cotton fabrics other than those falling (1), containing 30 per cent. or more by weight of fibre, or yarn, or both, of non-cellulosic origin. | Fifteen per cent. ad valorem.-" | |
| (iv) the following Items shall be inserted at the end, namely :- | ||
| "62. TOOL TIPS, IN ANY FORM OR SIZE, UMOUNTTED, OF SINTERED CARBIDES OF METALS SUCH AS TUNGSTEN, MOLYBDENUM, AND VANADIUM. | Twenty per cent. ad valorem. | |
| 63. WIRE ROPES - | Ten per cent. ad valorem | |
| "Wire ropes" meahs ropes having a number of wire strands of iron or steel helically laid about an axix, but does not include electric cables. | ||
| 64. CARBON BLACK (INCLUDING LAMP BLACK AND ACETYLENE BLACK) | Ten per cent. ad valorem. | |
| 65. RUBBER PROCESSING CHEMICALS THE FOLLOWING, NAMELY :- | Ten per cent ad valorem " | |
| (1) Accelerators | ||
| (2) Antioxidants |