Section Text
THESECOND SCHEDULE
(Seesection 2)
(Amendedas per Central Excise Tariff (Amendment) Act, 2004 w.e.f.28.02.2005)
NOTES
1.In this Schedule, "heading", "sub-heading", "tariff item" and"Chapter" mean respectively a heading, sub-heading, tariff item andChapter in the First Schedule.
2.The rules for the interpretation of the First Schedule, the Section and ChapterNotes and the General Explanatory Notes of the First Schedule shall apply to theinterpretation of this Schedule.
3.In this Schedule, tariff item 2106 90 19 does not include the products otherthan preparations for lemonades or other beverages intended for use in themanufacture of aerated water.
4.In this Schedule, heading 2401 does not include the products which do not bear abrand name.
5.In this Schedule, tariff item 2403 99 90 does not include Pan Masala, other thancontaining tobacco.
6In this Schedule, tariff item 2710 11 19 does not include "Naphtha".
7.In this Schedule, heading 4011 does not include Pneumatic tyres of rubber of akind used on cycle-rickshaws and three-wheeled powered cycle-rickshaws and usedas rear tyres on tractors, including agricultural tractors.
8.In this Schedule,-
(i)heading 5402 is modified only to include synthetic filament yarn(other thansewing thread), including synthetic monofilament of less than60 deniers;
(ii)sub-heading 5402 40 is modified only to include "other yarn, single,untwisted:";
(iii)sub-heading 5402 50 is modified only to include "other yarn, single,twisted:".
9.In this Schedule,-
(i)heading 8702 is modified only to include only motor vehicles principallydesigned for the transport of more than six persons, but not more than twelvepersons, excluding the driver, including station wagon;
(ii)heading 8703 is modified only to include the motor cars and other motorvehicles principally designed for the transport of not more than six persons,excluding the driver, including station wagons, and racing cars; but does notinclude three-wheeled motor vehicles;
(iii)tariff items of heading 8704 do not include motor vehicles, other than petroldriven;
(iv)1 heading8706 shall include chassis, whether or not fitted with a cab. Tariff items ofheading 8706 include chassis fitted with engines for-
(a)motor vehicles principally designed for the transport of more than six persons,but not more than twelve persons, excluding the driver, including stationwagons;
(b)motor cars and other motor vehicles (except three-wheeled motor vehicles)principally designed for the transport of not more than six persons, excludingthe driver, including station wagons and racing cars.
TariffItem Description of goods Unit Rate of duty
| (1) | (2) | (3) | (4) |
| 2106 90 19 | Other | kg. | 8% |
| 2106 90 20 | Pan masala | kg. | 16% |
| 2201 10 20 | Aerated waters | l | 8% |
| 2202 10 10 | Aerated waters | l | 8% |
| 2401 | UNMANUFACTURED TOBACCO; |
|
|
|
| TOBACCO REFUSE |
|
|
| 2401 10 | Tobacco, not stemmed or stripped: |
|
|
| 2401 10 10 | Flue cured virginia tobacco | kg. | 16% |
| 2401 10 20 | Sun cured country (natu) tobacco | kg. | 16% |
| 2401 10 30 | Sun cured virginia tobacco | kg. | 16% |
| 2401 10 40 | Burley tobacco | kg. |
|
| and having a rim size not exceeding 61 cm |
|
|
| 4011 63 00 | Of a kind used on construction or industrial | u | 8% |
|
| handling vehicles and machines and having |
|
|
|
| a rim size exceeding 61 cm |
|
|
| 4011 69 00 | Other | u | 8% |
|
| Other: |
|
|
| 4011 92 00 | Of a kind used on agricultural or forestry | u | 8% |
|
| vehicles and machines |
|
|
| 4011 93 00 | Of a kind used on construction or | u | 8% |
|
| industrial handling vehicles and machines |
|
|
|
| and having a rim size not exceeding 61 cm |
|
|
| 4011 94 00 | Of a kind used on construction or industrial | u | 8% |
|
| handling vehicles and machines and having |
|
|
|
| a rim size exceeding 61 cm |
|
|
| 4011 99 00 | Other | u | 8% |
| 4012 90 | Other: |
|
|
| 4012 90 10 | Solid rubber tyres for motor vehicles | kg. | 8% |
| 4012 90 20 | Solid rubber tyres for other vehicles | kg. | 8% |
| 4012 90 30 | Tyres with metal framework | kg. |
| 8415 10 | Window or wall types, self-contained or "split system": | ||
| 8415 10 10 | Split system | u | 8% |
| 8415 10 90 | Other | u | 8% |
| 8415 20 | Of a kind used for persons in motor vehicles : |
|
|
| 8415 20 10 | For buses | u | 8% |
| 8415 20 90 | Other | u | 8% |
|
| Other: | u | 8% |
| 8415 81 | Incorporating a refrigerating unit and a valve |
|
|
|
| for reversal of the cooling or heat cycle |
|
|
|
| (reversible heat pumps): |
|
|
| 8415 81 10 | Split air-conditioner two tonnes and above | u | 8% |
| 8415 81 90 | Other | u | 8% |
| 8415 82 | Other, incorporating a refrigerating unit: |
|
|
| 8415 82 10 | Split air-conditioner two tonnes and above | u | 8% |
| 8415 82 90 | Other | u | 8% |
| 8415 83 | Not incorporating a refrigerating unit: |
|
|
| 8415 83 10 | Split air-conditioner two tonnes and above | u | 8% |
| 8415 83 90 | Other | u | 8% |
| 8415 90 00 | Parts | kg. | 8% |
| 8702 10 | With compression-ignition internal combustion |
|
|
|
| piston engine (diesel or semi-diesel): |
|
|
|
| Vehicles for transport of not more than thirteen |
|
|
|
| persons,including the driver: |
|
|
| 8702 10 11 | Integrated monocoque vehicle | u | 8% |
| 8702 10 12 | Air-conditioned vehicle | u | 8% |
| 8702 10 19 | Other | u | 8% |
|
| Other: |
|
|
| 8702 10 91 | Integrated monocoque vehicle | u | 8% |
| 8702 10 92 | Air-conditioned vehicle | u | 8% |
| 8702 10 99 | Other | u | 8% |
| 8702 90 | Other: |
|
|
|
| Vehicles for transport of not more than thirteen |
|
|
|
| persons, including the driver: |
|
|
| 8702 90 11 | Integrated monocoque vehicle | u | 8% |
| 8702 90 12 | Air-conditioned vehicle | u | 8% |
| 8702 90 13 | Electrically operated | u | 8% |
| 8702 90 19 | Other | u | 8% |
| 8702 90 20 | Electrically operated vehicles not elsewhere | u | 8% |
|
| included or specified |
| |
| 8703 10 | Vehicles specially designed for travelling on snow; |
|
|
|
| golf cars and similar vehicles: |
|
|
| 8703 10 10 | Electrically operated | u | 8% |
| 8703 10 90 | Other | u | 8% |
|
| Other vehicles, with spark-ignition internal |
|
|
|
| combustion reciprocating piston engine: |
|
|
| 8703 21 | Of a cylinder capacity not exceeding 1,000 cc: |
|
|
|
| Other: |
|
|
| 8703 21 91 | Motor cars | u | 8% |
| 8703 21 92 | Specialised transport vehicles such as | u | 8% |
|
| ambulances, prison vans and the like |
|
|
| 8703 21 99 | Other | u | 8% |
| 8703 22 | Of a cylinder capacity exceeding 1,000 cc |
|
|
|
| but not exceeding 1,500 cc: |
|
|
| 8703 22 20 | Specialised transport vehicles such as | u | 8% | |
|
| ambulances, prison vans and the like |
|
| |
|
| Other: |
|
| |
| 8703 22 91 | Motor cars | u | 8% | |
| 8703 22 99 | Other | u | 8% | |
| 8703 23 | Of a cylinder capacity exceeding 1,500 cc |
|
| |
|
| but not exceeding 3,000 cc: |
|
| |
|
| Other: |
|
| |
| 8703 23 91 | Motor cars | u | 8% | |
| 8703 23 92 | Specialised transport vehicles such as | u | 8% | |
|
| ambulances, prison vans and the like |
|
| |
| 8703 23 99 | Other | u | 8% | |
| 8703 24 | Of a cylinder capacity exceeding 3,000 cc: |
|
| |
|
| Other: |
|
| |
| 8703 24 91 | Motor cars | u | 8% | |
| 8703 24 92 | Specialised transport vehicles such as | u | 8% | |
|
| ambulances, prison vans and the like |
|
| |
| 8703 24 99 | Other | u | 8% | |
|
| Other vehicles, with compression Ignition |
|
| |
|
| internal combustion piston engine |
|
| |
|
| (diesel or semi-diesel) : |
|
| |
| 8703 31 | Of a cylinder capacity not exceeding |
|
| |
|
| 1,500 cc : |
|
| |
|
| Other: |
|
| |
| 8703 31 91 | Motor cars | u | 8% | |
| 8703 31 92 | Specialised transport vehicles such as | u | 8% | |
|
| ambulances, prison vans and the like |
|
| |
| 8703 31 99 | Other | u | 8% | |
| 8703 32 | Of a cylinder capacity exceeding 1,500 cc |
|
| |
|
| but not exceeding 2,500 cc: |
|
| |
|
| Other: |
|
| |
| 8703 32 91 | Motor cars | u | 8% | |
| 8703 32 92 | Specialised transport vehicles such as | u | 8% | |
|
| ambulances, prison vans and the like |
|
| |
| 8703 32 99 | Other | u | 8% | |
| 8703 33 | Of a cylinder capacity exceeding 2,500 cc: |
|
| |
|
| Other: |
|
| |
| 8703 33 91 | Motor cars | u | 8% | |
| 8703 33 92 | Specialised transport vehicles such as | u | 8% | |
|
| ambulances, prison vans and the like |
|
| |
| 8703 33 99 | Other | u | 8% | |
| 8703 90 | Other: |
|
| |
| 8703 90 10 | Electrically operated | u | 8% | |
| 8703 90 90 | Other | u | 8% | |
| 8704 | MOTOR VEHICLES | FOR THE TRANSPORT OF GOODS |
|
|
|
| Other, with spark-ignition internal |
|
| |
|
| combustion piston engine: |
|
| |
| 2 8704 10 | Dumpers designed for off- highway use: | u | 8% | |
| 2 8704 10 90 | Other | u | 8% | |
| 8704 31 | g.v.w. not exceeding 5 tonnes: | |||
| 8704 31 10 | Refrigerated | u | 8% | |
| 8704 31 90 | Other | u | 8% | |
| 8704 32 | g.v.w. exceeding 5 tonnes: | |||
| Lorries and trucks: | ||||
| 8704 32 11 | Refrigerated | u | 8% | |
| 8704 32 19 | Other | u | 8% |
| 8704 32 90 | Other | u |
________________________
1.Substituted for the followingproviso by Notification no. 14/4002 dated 07.03.2005:-
"tariff items of heading 8706 includes chassis fitted with engines only for-
2.Inserted by the Finance Act, 2005.
3.Substituted for the words,"...... other" by Notification no. 19/2005 dated 05.05.2005.
| 16% | |||
| 2401 10 50 | Tobacco for manufacture of biris, not stemmed | kg. | 16% |
| 2401 10 60 | Tobacco for manufacture of | kg. | 16% |
|
| chewing tobacco |
|
|
| 2401 10 70 | Tobacco for manufacture of | kg. | 16% |
|
| cigar and cheroot |
|
|
| 2401 10 80 | Tobacco for manufacture of | kg. | 16% |
|
| hookah tobacco |
|
|
| 2401 10 90 | Other | kg. | 16% |
| 2401 20 | Tobacco, partly or wholly stemmed or stripped: |
|
|
| 2401 20 10 | Flue cured virginia tobacco | kg. | 16% |
| 2401 20 20 | Sun cured country (natu) tobacco | kg. | 16% |
| 2401 20 30 | Sun cured virginia tobacco | kg. | 16% |
| 2401 20 40 | Burley tobacco | kg. | 16% |
| 2401 20 50 | Tobacco for manufacture of biris | kg. | 16% |
| 2401 20 60 | Tobacco for manufacture of chewing tobacco | kg. | 16% |
| 2401 20 70 | Tobacco for manufacture of cigar and cheroot | kg. | 16% |
| 2401 20 80 | Tobacco for manufacture of hookah tobacco | kg. | 16% |
| 2401 20 90 | Other | kg. | 16% |
| 2401 30 00 | Tobacco refuse | kg. | 16% |
| 2 2403 10 10 | Hookah or gudaku tobacco | kg. | 16% |
| 1 2403 91 00 | "Homogenised" or "reconstituted" tobacco | kg. | 16%'; |
| 2403 99 10 | Chewing Tobacco | kg. | 16% |
| 2403 99 20 | Preparations containing Chewing Tobacco | kg. | 16% |
| 2 2403 99 30 | Jarda scented tobacco | kg. | 16% |
| 2403 99 40 | Snuff | kg. | 16% |
| 2403 99 50 | Preparations containing snuff | kg. | 16% |
| 2 2403 99 60 | Tobacco, extracts and essence | kg. | 16% |
| 2403 99 90 | Other | kg. | 16% |
| 2710 11 11 | Special boiling point spirits (other than | kg. | 16% |
|
| benzene, toluol) with nominal boiling |
|
|
|
| point range 55-1150 C |
|
|
| 2710 11 12 | Special boiling point spirits (other than | kg. | 16% |
|
| benzene, benzol, toluene and toluol) with |
|
|
|
| nominal boiling point range 63-70 0 C |
|
|
| 2710 11 13 | Other special boiling point spirits (other than | kg. | 16% |
|
| benzene, benzol, toluene and toluol) |
|
|
| 2710 11 19 | 3 ----------Other | kg. | 16% |
| 4011 | NEW PNEUMATIC TYRES, OF RUBBER |
|
|
| 4011 10 | Of a kind used on motor cars (including station |
|
|
|
| wagons and racing cars): |
|
|
| 4011 10 10 | Radials | u | 8% |
| 4011 10 90 | Other | u | 8% |
| 4011 20 | Of a kind used on buses or lorries: |
|
|
| 4011 20 10 | Radials | u | 8% |
| 4011 20 90 | Other | u | 8% |
| 4011 30 00 | Of a kind used on aircraft | u | 8% |
| 4011 61 00 | Of a kind used on agricultural or forestry | u | 8% |
|
| vehicles and machines |
|
|
| 4011 62 00 | Of a kind used on construction or | u | 8% |
|
| industrial handling vehicles and machines |
|
|
| 8% | |||
|
| Tyre flaps: |
|
|
| 4012 90 41 | Of a kind used in two-wheeled and three- | kg. | 8% |
|
| wheeled motor vehicles |
|
|
| 4012 90 49 | Other | kg. | 8% |
| 4012 90 50 | Tyre treads, interchangeable | kg. | 8% |
| 4012 90 90 | Other | kg. | 8% |
| 4013 | INNER TUBES, OF RUBBER |
|
|
| 4013 10 | Of a kind used on motor cars (including |
|
|
|
| station wagons and racing cars), buses or |
|
|
|
| lorries: |
|
|
| 4013 10 10 | For motor cars | u | 8% |
| 4013 10 20 | For lorries and buses | u | 8% |
| 4013 90 | Other : |
|
|
| 4013 90 10 | For aircraft | u | 8% |
| 4013 90 30 | For off the road vehicles, not elsewhere | u | 8% |
|
| specified or included |
|
|
|
| For tractors: |
|
|
| 4013 90 49 | Other | u | 8% |
| 4013 90 90 | Other | u | 8% |
| 5402 20 | High tenacity yarn of Polyesters : |
|
|
| 5402 20 10 | Of terylene Dacron | kg. | 8% |
| 5402 20 90 | Other | kg. | 8% |
|
| Textures yarn: |
|
|
| 5402 33 00 | Of polyesters | kg. | 8% |
| 5402 42 00 | Of polyesters, partially oriented | kg. | 8% |
| 5402 43 00 | Of polyesters, other | kg. | 8% |
| 5402 52 00 | Of polyesters | kg. | 8% |
|
| Other yarn, multiple (folded) or cabled: |
|
|
| 5402 62 00 | Of polyesters | kg. | 8% |
| 8415 | AIR-CONDITIONING MACHINES, COMPRISING |
|
|
|
| A MOTOR-DRIVEN FAN AND ELEMENTS FOR |
|
|
|
| CHANGING THE TEMPERATURE AND |
|
|
|
| HUMIDITY, INCLUDING THOSE MACHINES IN |
|
|
|
| WHICH THE HUMIDITY CANNOT BE |
|
|
|
| SEPARATELY REGULATED |
|
|
| 8% | |||
| 8704 90 | Other: | ||
| Lorries and trucks: | |||
| 8704 90 11 | Refrigerated | u | |
| 8% | |||
| 8704 90 12 | Electrically operated | u | |
| 8% | |||
| 8704 90 19 | Other | u | |
| 8% | |||
| 8704 90 90 | Other | u | 8% |
| 8706 | CHASSIS FITTED WITH ENGINES, FOR | ||
| THE MOTER VEHICLES OF HEADINGS | |||
| 8701 TO 8705 | |||
| For the vehicles of heading 8702: | |||
| 8706 00 21 | For transport of not more than thirteen | u | 8% |
| persons, including the driver | |||
| For the motor vehicles of heading 8703: | |||
| 8706 00 39 | Other | u | 8% |
| For the motor vehicles of heading 8704: | |||
| 8706 00 43 | For dumpers covered in heading 8704 | u | 8% |
| 8706 00 49 | Other | u | 8%". |