|
|
“171B
|
6505
|
Hats (knitted/crocheted) or made up from lace or
|
|
|
other textile fabrics” ;
|
(xix) in S. No. 177, in column (3), the words, “Fly ash bricks” shall be omitted;
(xx) in S. No. 196, in column (3), after the words “sports-ground rollers”, the word, brackets and figures “; Parts [8432 90]” shall be inserted;
(xxi) in S. No. 197, in column (3), after the words and figures “of heading 8437”, the word, brackets and figures “; parts [8433 90 00]” shall be inserted;
(xxii) in S. No. 200, in column (3), for the words “Sewing machines”, the words and figures “Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines” shall be substituted;
(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“201A
|
8509
|
Wet grinder consisting of stone as a grinder” ;
|
(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“207A
|
8710
|
Tanks and other armoured fighting vehicles,
|
|
|
motorised, whether or not fitted with weapons, and
|
|
|
parts of such vehicles” ;
|
(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:-
“215
|
9003
|
Frames and mountings for spectacles, goggles or the like,
|
|
|
and parts thereof” ;
|
(xxvi) in S. No. 216, in column (3), after the word “corrective”, the brackets and words
“[other than goggles for correcting vision]” shall be inserted;
(xxvii) in S. No. 221, for the entry in column (3) ,the entry “Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]” shall be substituted;
(xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“222A
|
9403
|
Furniture wholly made of bamboo, cane or rattan” ;
|
(xxix) in S. No. 231, in the entry in column (3), the words “fishing hooks”, shall be omitted;
(xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
(1)
|
(2)
|
(3)
|
“243
|
Any Chapter
|
Permanent transfer of Intellectual Property (IP) right in
|
|
|
respect of goods other than Information Technology
|
|
|
software”;
|
(C) in Schedule III-9%,-
(i) S. No. 1, and the entries relating thereto, shall be omitted; (ii) S. No. 10, and the entries relating thereto, shall be omitted;
(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]” ,shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
“12A
|
1804
|
Cocoa butter, fat and oil
|
12B
|
1805
|
Cocoa powder, not containing added sugar or sweetening
|
|
|
matter
|
12C
|
1806
|
Chocolates and other food preparations containing cocoa”;
|
|
|
|
(v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
“1901
|
Malt extract, food preparations of flour, groats, meal, starch
|
[other than 1901 20 00]
|
or malt extract, not containing cocoa or containing less than
|
|
40% by weight of cocoa calculated on a totally defatted
|
|
basis, not elsewhere specified or included; food preparations
|
|
of goods of heading 0401 to 0404, not containing cocoa or
|
|
containing less than 5% by weight of cocoa calculated on a
|
|
totally defatted basis not elsewhere specified or included
|
|
[other than mixes and doughs for the preparation of bakers’
|
|
wares of heading 1905]”;
|
(vi) S. No. 14, and the entries relating thereto, shall be omitted;
(vii) in S. No. 16, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
|
“1905
|
|
Pastry, cakes, biscuits and other bakers’ wares, whether or
|
|
|
|
|
not containing cocoa; communion wafers, empty cachets of
|
|
|
|
|
a kind suitable for pharmaceutical use, sealing wafers, rice
|
|
|
|
|
paper and similar products[other than pizza bread, khakhra,
|
|
|
|
|
plain chapatti or roti, bread, rusks, toasted bread and similar
|
|
|
|
|
toasted products”;
|
(viii)
|
after S. No. 16 and the entries relating thereto, the following serial number and
|
the entries shall be inserted, namely: -
|
“16A
|
|
2101 11,
|
|
|
Extracts, essences and concentrates of coffee, and
|
|
|
2101 12 00
|
|
preparations with a basis of these extracts, essences or
|
|
|
|
|
|
concentrates or with a basis of coffee”;
|
(ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;
(x) in S. No. 23, for the entry in column (3), the entry, “Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]”shall be substituted;
(xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
“24A
|
2202 91
|
00,
|
Other non-alcoholic beverages [other than tender
|
|
2202 99
|
90
|
coconut water]”;
|
10
(xii)
|
after S. No. 26 and the entries relating thereto, the following serial numbers and
|
the entries shall be inserted, namely: -
|
“26A
|
|
2515 12
|
20,
|
Marble and travertine, other than blocks
|
|
|
2515 12
|
90
|
|
26B
|
|
2516 12
|
00
|
Granite, other than blocks”;
|
(xiii)
|
S. No. 27, and the entries relating thereto, shall be omitted;
|
(xiv)
|
in S. No. 30, for the entry in column (3), the entry “Other slag and ash, including
|
seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than
fly ash]” shall be substituted;
|
|
|
|
|
(xv)
|
|
not incorporating sound recording or reproducing
|
|
|
|
apparatus
|
|
|
|
|
411D
|
|
9008
|
Image projectors, other than cinematographic;
|
|
|
|
photographic (other than cinematographic) enlargers
|
|
|
|
and reducers
|
|
|
|
|
411E
|
|
9010
|
Apparatus and equipment for photographic (including
|
|
|
|
cinematographic) laboratories, not specified or
|
|
|
|
included elsewhere in this Chapter; negatoscopes;
|
|
|
|
projection screens
|
|
|
|
|
411F
|
|
9011
|
Compound optical microscopes, including those for
|
|
|
|
photomicrography
|
|
cinephotomicrography
|
or
|
|
|
|
microprojection
|
|
|
|
|
411G
|
|
9012
|
Microscopes other than optical microscopes;
|
|
|
|
diffraction apparatus
|
|
|
|
411H
|
|
9013
|
Liquid crystal devices not constituting articles
|
|
|
|
provided for more specifically in other headings;
|
|
|
|
lasers, other than laser diodes; other optical
|
|
|
|
appliances and instruments, not specified or included
|
|
|
|
elsewhere in this Chapter
|
|
|
411-I
|
|
9014
|
Direction finding compasses; other navigational
|
|
|
|
instruments and appliances
|
|
|
411J
|
|
9015
|
Surveying (including photogrammetrical surveying),
|
|
|
|
hydrographic,
|
oceanographic,
|
hydrological,
|
|
|
|
meteorological or geophysical instruments and
|
|
|
|
appliances, excluding compasses; rangefinders”;
|
|
(cviii)
|
in S. No. 412, for the entry in column (3), the entry “Balances of a sensitivity of 5
|
cg or better, with or without weights” shall be substituted;
|
|
|
(cix)
|
after S. No. 413 and the entries relating thereto, the following serial numbers and
|
the entries shall be inserted, namely: -
|
|
|
|
|
“413A
|
9022
|
Apparatus based on the use of X-rays or of alpha,
|
|
|
|
beta or gamma radiations [other than those for
|
|
|
|
medical, surgical, dental or veterinary uses],
|
|
|
|
including radiography or radiotherapy apparatus, X-
|
|
|
|
ray tubes and other X-ray generators, high tension
|
|
|
|
generators, control
|
panels and
|
desks, screens,
|
|
|
|
|
|
|
|
|
|
|
|
examinations or treatment tables, chairs and the like
|
413B
|
|
9023
|
Instruments, apparatus and models, designed for
|
|
|
|
demonstrational purposes (for example, in education
|
|
|
|
or exhibitions), unsuitable for other uses”;
|
(cx)
|
after S. No. 423 and the entries relating thereto, the following serial numbers and
|
the entries shall be inserted, namely: -
|
“423A
|
9101
|
Wrist-watches, pocket-watches and other watches,
|
|
|
|
including stop-watches, with case of precious metal
|
|
|
|
or of metal clad with precious metal
|
423B
|
|
9102
|
Wrist-watches, pocket-watches and other watches,
|
|
|
|
including stop watches, other than those of heading
|
|
|
|
9101”;
|
(cxi)
|
after S. No. 424 and the entries relating thereto, the following serial number and
|
the entries shall be inserted, namely: -
|
“424A
|
9104
|
Instrument panel clocks and clocks of a similar type
|
|
|
|
for vehicles, aircraft, spacecraft or vessels”;
|
(cxii)
|
after S. No. 425 and the entries relating thereto, the following serial numbers and
|
the entries shall be inserted, namely: -
|
“425A
|
9106
|
Time of day recording apparatus and apparatus for
|
|
|
|
measuring, recording or otherwise indicating
|
|
|
|
intervals of time, with clock or watch movement or
|
|
|
|
with synchronous motor (for example, time-registers,
|
|
|
|
time-recorders)
|
425B
|
|
9107
|
Time switches with clock or watch movement or with
|
|
|
|
synchronous motor
|
425C
|
|
9108
|
Watch movements, complete and assembled”;
|
(cxiii)
|
in S. No. 427, for the entry in column (3), the entry “Other clock or watch parts”
|
shall be substituted;
|
|
(cxiv)
|
in S. No. 428, for the entry in column (3), the entry “Complete watch or clock
|
movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements” shall be substituted;
(cxv)
|
after S. No. 428 and the entries relating thereto, the following serial number and
|
the entries shall be inserted, namely: -
|
“428A
|
9111
|
Watch cases and parts thereof”;
|
|
|
|
|
(cxvi)
|
in S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a
|
similar type for other goods of this chapter, and parts thereof” shall be substituted;
|
(cxvii)
|
after S. No. 429 and the entries relating thereto, the following serial numbers and
|
the entries shall be inserted, namely: -
|
“429A
|
9113
|
|
Watch straps, watch bands and watch bracelets, and
|
|
|
|
|
parts thereof”;
|
429B
|
|
9201
|
|
Pianos, including automatic pianos; harpsi-chords
|
|
|
|
|
and other keyboard stringed instruments
|
429C
|
|
9202
|
|
Other string musical instruments (for example,
|
|
|
|
|
guitars, violins, harps)
|
429D
|
|
9205
|
|
Wind musical instruments (for example, keyboard
|
|
|
|
|
pipe organs, accordions, clarinets, trumpets,
|
|
|
|
|
bagpipes), other than fairground organs and
|
|
|
|
|
mechanical street organs
|
429E
|
|
9206 00 00
|
|
Percussion musical instruments (for example, drums,
|
|
|
|
|
xylophones, cymbols, castanets, maracas)
|
429F
|
|
9207
|
|
Musical instruments, the sound of which is produced,
|
|
|
|
|
or must be amplified, electrically (for example,
|
|
|
|
|
organs, guitars, accordions)
|
429G
|
|
9208
|
|
Musical boxes, fairground organs, mechanical street
|
|
|
|
|
organs, mechanical singing birds, musical saws and
|
|
|
|
|
other musical instruments not falling within any other
|
|
|
|
|
heading of this chapter; decoy calls of all kinds;
|
|
|
|
|
whistles, call horns and other mouth-blown sound
|
|
|
|
|
signalling instruments
|
429H
|
|
9209
|
|
Parts (for example, mechanisms for musical boxes)
|
|
|
|
|
and accessories (for example, cards, discs and rolls
|
|
|
|
|
for mechanical instruments) of musical instruments;
|
|
|
|
|
metronomes, tuning forks and pitch pipes of all
|
|
|
|
|
kinds”;
|
(cxviii)
|
after S. No. 435 and the entries relating thereto, the following serial number and
|
the entries shall be inserted, namely: -
|
“435A
|
9401 [other than
|
|
Seats (other than those of heading 9402), whether or
|
|
|
9401 10 00]
|
|
not convertible into beds, and parts thereof [other than
|
|
|
|
|
seats of a kind used for aircraft]”;
|
(cxix)
|
in S. No. 437, for the entry in column (3), the entry “Other furniture [other than
|
furniture wholly made of bamboo, cane or rattan] and parts thereof” shall be substituted;
(cxx) in S. No. 438, for the entry in column (3), the entry “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]” shall be substituted;
(cxxi)
|
after S. No. 438 and the entries relating thereto, the following serial number and
|
the entries shall be inserted, namely: -
|
“438A
|
9405
|
Lamps and lighting fittings including searchlights and
|
|
|
|
spotlights and parts thereof, not elsewhere specified
|
|
|
|
or included; illuminated signs, illuminated name-
|
|
|
|
plates and the like, having a permanently fixed light
|
|
|
|
source, and parts thereof not elsewhere specified or
|
|
|
|
included [other than kerosene pressure lantern and
|
|
|
|
parts thereof including gas mantles; hurricane
|
|
|
|
lanterns, kerosene lamp, petromax, glass chimney,
|
|
|
|
and parts thereof; LED lights or fixtures including
|
|
|
|
LED lamps; LED (light emitting diode) driver and
|
|
|
|
MCPCB (Metal Core Printed Circuit Board)]”;
|
(cxxii)
|
after S. No. 440 and the entries relating thereto, the following serial number and
|
the entries shall be inserted, namely: -
|
“440A
|
9505
|
Festive, carnival or other entertainment articles,
|
|
|
|
including conjuring tricks and novelty jokes”;
|
(cxxiii)
|
in S. No. 441, for the entry in column (3), the entry “Articles and equipment for
|
general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]” shall be substituted;
(cxxiv)
|
after S. No. 441 and the entries relating thereto, the following serial numbers and
|
the entries shall be inserted, namely: -
|
“441A
|
9508
|
Roundabouts, swings, shooting galleries and other
|
|
|
|
fairground amusements; [other than travelling
|
|
|
|
circuses and travelling menageries]
|
441B
|
|
9602
|
Worked vegetable or mineral carving material and
|
|
|
|
articles of these materials moulded or carved articles
|
|
|
|
of wax, of stearin, of natural gums or natural resins or
|
|
|
|
of modelling pastes, and other moulded or carved
|
|
|
|
articles, not elsewhere specified or included; worked,
|
|
|
|
unhardened gelatin (except gelatin of heading 3503)
|
|
|
|
and articles of unhardened gelatin”;
|
|
|
|
|
(cxxv)
|
after S. No. 448 and the entries relating thereto, the following serial number and
|
the entries shall be inserted, namely: -
|
“448A
|
9611
|
Date, sealing or numbering stamps, and the like
|
|
|
|
(including devices for printing or embossing labels),
|
after S. No. 30 and the entries relating thereto, the following serial number and
|
the entries shall be inserted, namely: -
|
|
|
|
|
“30A
|
|
2706
|
|
Tar distilled from other mineral tars, whether or not
|
|
|
|
|
dehydrated
|
or
|
partially
|
distilled,
|
including
|
|
|
|
|
reconstituted tars”;
|
|
|
|
(xvi)
|
in S. No. 33,
|
for the entry in column
|
(3),
|
the entry “Petroleum oils and oils
|
obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]” shall be substituted;
(xvii) in S. No. 52, for the entry in column (3), the entry “Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes” shall be substituted;
(xviii) in S. No. 54A, for the entry in column (3), the entry “Artists’, students’ or
signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings” shall be substituted;
(xix)
|
S. No. 55, and the entries relating thereto, shall be omitted;
|
(xx)
|
after S. No. 57 and the entries relating thereto, the following serial number and
|
the entries shall be inserted, namely: -
|
“57A
|
|
3303
|
Perfumes and toilet waters”;
|
(xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
“3304
|
Beauty or make-up preparations and preparations for the
|
|
care of the skin (other than medicaments), including
|
|
sunscreen or sun tan preparations; manicure or pedicure
|
|
|
preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]”;
(xxii) in S. No. 59, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
“3305
|
|
|
designed for operating in the hand; hand-operated
|
|
|
|
composing sticks and hand printing sets incorporating
|
|
|
|
such composing sticks”;
|
(cxxvi)
|
in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and
|
other lighters, whether or not mechanical or electrical, and parts thereof other than flints
|
or wicks” shall be substituted;
|
|
(cxxvii)
|
after S. No. 449A and the entries relating thereto, the following serial numbers
|
and the entries shall be inserted, namely: -
|
“449B
|
|
9617
|
Vacuum flasks and other vacuum vessels, complete
|
|
|
|
|
with cases; parts thereof other than glass inners
|
449C
|
|
|
9618
|
Tailors' dummies and other lay figures; automata and
|
|
|
|
|
other animated displays, used for shop window
|
|
|
|
|
dressing”;
|
(cxxviii)
|
after S. No. 452O and the entries relating thereto, the following serial number and
|
the entries
|
shall be inserted, namely:-
|
|
|
|
|
“452P
|
|
Any Chapter
|
Permanent transfer of Intellectual Property (IP) right
|
|
|
|
|
in respect of Information Technology software” ;
|
(D) in Schedule-IV-14%, -
(i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted;
(ii) in S.No. 46, in column (3), for the words in the brackets, “and Rear Tractor tyres”, the words “rear tractor tyres; and of a kind used on aircraft”, shall be added;
(iii)S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted;
(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]” shall be substituted;
(v) in S.Np>
|
Preparations for use on the hair”;
|