Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

THE SEVENTH SCHEDULE (See section 141)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... try "6%" shall be substituted; (c) in the tariff items of headings 1504 to 1516 and 1517 (except 1517 10 22), for the entry in column (4), the entry "6%" shall be substituted; (d) in tariff item 1517 10 22, for the entry in column (4), the entry "12%" shall be substituted; (e) in all the tariff items of heading 1518, for the entry in column (4), the entry "6%" shall be substituted; (f) in tariff item 1520 00 00, for the entry in column (4), the entry "12%" shall be substituted; (g) in all the tariff items of headings 1521 and 1522, for the entry in column (4), the entry "12%" shall be substituted; (6) in Chapter 16, for the entry in column (4) occurring against all the tariff items, the entry "6%" shall be substituted; (7) in Chapter 17, (a) for the entry in column (4) occurring against all the tariff items of headings 1701 (except tariff items 1701 13 20 and 1701 14 20), 1702 (except tariff item 1702 90 10) and 1704, the entry "12%" shall be substituted; (b) in tariff items 1701 13 20 and 1701 14 20, for the entry in column (4), the entry "6%" shall be substi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he tariff items of heading 2201 (except 2201 90 10), the entry "12%" shall be substituted; (b) for the entry in column (4) occurring against all the tariff items of heading 2202 (except 2202 90 10 and 2202 90 20), the entry "12%" shall be substituted; (c) in tariff items 2202 90 10 and 2202 90 20, for the entry in column (4), the entry "6%" shall be substituted; (d) in tariff item 2207 20 00, for the entry in column (4), the entry "12%" shall be substituted; (e) for the entry in column (4) occurring against all the tariff items of heading 2209, the entry "12%" shall be substituted; (13) in Chapter 24, (a) in tariff items 2402 10 10 and 2402 10 20, for the entry in column (4), the entry "12% or Rs.1370 per thousand, whichever is higher" shall be substituted; (b) in the entry in column (2) occurring against the tariff item 2402 20 10, for the figures and word "60 millimetres", the figures and word "65 millimetres" shall be substituted; (c) in tariff item 2402 20 20, (i) in the entry in column (2), for the figures and word "60 millimetres", the figur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Kg. 12% --- Iron ore lumps (below 60% Fe, including black iron ore containing up to 10% Mn) 2601 11 21 ---- below 55% Fe Kg. 12% 2601 11 22 ---- 55% Fe or more but below 58% Fe Kg. 12% 2601 11 29 ---- 58% Fe or more but below 60% Fe Kg. 12% --- Iron ore fines (62% Fe or more) 2601 11 31 ---- 62% Fe or more but below 65% Fe Kg. 12% 2601 11 39 ---- above 65% Fe Kg. 12% --- Iron ore Fines (below 62% Fe) 2601 11 41 ---- below 55% Fe Kg. 12% 2601 11 42 ---- 55% Fe or more but below 58% Fe Kg. 12% 2601 11 43 ---- 58% Fe or more but below 60% Fe Kg. 12% 2601 11 49 ---- 60% Fe or more but below 62% Fe Kg. 12% 2601 11 50 --- Iron ore concentrates Kg. 12% 2601 11 90 --- Others Kg. 12%"; .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ariff item 2710 20 00, for the entry in column (4), the entry "14% + Rs. 15 per litre" shall be substituted; (h) for the entry in column (4) occurring against all the tariff items of headings 2711, 2712, 2713, 2714 and 2715, the entry "14%" shall be substituted; (17) in Chapter 28, (a) for the entry in column (4) occurring against all the tariff items of headings 2801, 2802, 2803, 2804 (except 2804 40 10), 2805, 2806, 2807, 2808, 2809, 2810, 2811, 2812, 2813, 2814, 2815, 2816, 2817, 2818, 2819, 2820, 2821, 2822, 2823, 2824, 2825, 2826, 2827, 2828, 2829, 2830, 2831, 2832, 2833, 2834, 2835, 2836, 2837, 2839, 2840, 2841, 2842, 2843 and 2844 (except 2844 30 22), the entry "12%" shall be substituted; (b) in tariff item 2845 90 90, for the entry in column (4), the entry "12%" shall be substituted; (c) for the entry in column (4) occurring against all the tariff items of heading 2846, the entry "12%" shall be substituted; (d) in tariff item 2847 00 00, for the entry in column (4), the entry "12%" shall be substituted; (e) for the entry in column (4) occurring against all the tariff items of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of headings 3701, 3702, 3703, 3704 and 3707, for the entry in column (4), the entry "12%" shall be substituted; (27) in Chapter 38, (a) for the entry in column (4) occurring against all the tariff items (except 3824 50 10, 3825 10 00, 3825 20 00 and 3825 30 00), the entry "12%" shall be substituted; (b) in tariff item 3824 50 10, for the entry in column (4), the entry "6%" shall be substituted; (28) in Chapter 39, (a) for the entry in column (4) occurring against all the tariff items (except 3916 10 20, 3916 20 11, 3916 20 91 and 3916 90 10), the entry "12%" shall be substituted; (b) in tariff items 3916 10 20, 3916 20 11, 3916 20 91 and 3916 90 10, for the entry in column (4), the entry "6%" shall be substituted; (29) in Chapter 40, (a) for the entry in column (4) occurring against all the tariff items of heading 4002, the entry "12%" shall be substituted; (b) in tariff items 4003 00 00 and 4004 00 00, for the entry in column (4), the entry "12%" shall be substituted; (c) for the entry in column (4) occurring against all the tariff items of heading .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (e) for the entry in column (4) occurring against all the tariff items of heading 4707, the entry "12%" shall be substituted; (36) in Chapter 48, (a) after Note 13, the following Note shall be inserted, namely: "14. Notwithstanding anything contained in Note 12, if the paper and paper products of headings 4811, 4816 or 4820 are printed with any character, name, logo, motif or format, they shall remain classified under the respective headings as long as such products are intended to be used for further printing or writing."; (b) for the entry in column (4) occuring against all the tariff items of headling 4802, the entry "6%" shall be substituted ; (c) for the entry in column (4) occurring against all the tariff items of headling 4803, the entry "12%" shall be substituted ; (d) for the entry in column (4) occurring against all the tariff items of headings 4804 and 4805, the entry "6%" shall be substituted ; (e) for the entry in column (4) occurring against all the tariff items of heading 4806 (except 4806 20 00 and 4806 40 10), the entry "12%" shall be substitute .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 308 10 20 and 5308 10 90), 5309, 5310 and 5311, the entry "12%" shall be substituted; (42) in Chapter 54, for the entry in column (4) occurring against all the tariff items, the entry "12%" shall be substituted; (43) in Chapter 55, for the entry in column (4) occurring against all the tariff items, the entry "12%" shall be substituted; (44) in Chapter 56, for the entry in column (4) occurring against all the tariff items of headings 5601, 5602, 5603, 5604, 5605, 5606, 5607, 5608 and 5609, the entry "12%" shall be substituted; (45) in Chapter 57, for the entry in column (4) occurring against all the tariff items, the entry "12%" shall be substituted; (46) in Chapter 58, (a) for the entry in column (4) occurring against all the tariff items of heading 5801 (except 5801 35 00), the entry "12%" shall be substituted; (b) for the entry in column (4) occurring against all the tariff items of headings 5802, 5803 and 5804 (except 5804 30 00), the entry "12%" shall be substituted; (c) for the entry in column (4) occurring against all the tariff items of heading 5805, the entry "6%" shall be substituted .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2%" shall be substituted; (55) in Chapter 67, for the entry in column (4) occurring against all the tariff items of headings 6702, 6703 and 6704, the entry "12%" shall be substituted; (56) in Chapter 68, for the entry in column (4) occurring against all the tariff items, the entry "12%" shall be substituted; (57) in Chapter 69, (a) for the entry in column (4) occurring against all the tariff items (except 6901 00 10 and 6904 10 00), the entry "12%" shall be substituted; (b) in tariff items 6901 00 10 and 6904 10 00, for the entry in column (4), the entry "6%" shall be substituted; (58) in Chapter 70, (a) for the entry in column (4) occurring against all the tariff items (except 7012 00 00, 7018 10 10, 7018 10 20, 7020 00 11, 7020 00 12 and 7020 00 21), the entry "12%" shall be substituted; (b) in tariff items 7020 00 11, 7020 00 12 and 7020 00 21, for the entry in column (4), the entry "6%" shall be substituted; (59) in Chapter 71, (a) for Note 13, the following Note shall be substituted, namely: '13. For the purposes of headings 7113 and 7114, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in column (4), the entry "12%" shall be substituted; (ii) in tariff item 7404 00 12, (A) in the entry in column (2), for the words "ISRI code word 'Palms' ", the following words shall be substituted, namely: "ISRI code word 'Palms'; miscellaneous copper-containing skimmings, grindings, ashes, irony brass and copper, residues and slags covered by ISRI code word 'Drove'; copper wire scrap with various types of insulation covered by ISRI code word 'Druid' "; (B) for the entry in column (4), the entry "12%" shall be substituted; (iii) in tariff item 7404 00 19 and 7404 00 21, for the entry in column (4), the entry "12%" shall be substituted; (iv) in tariff item 7404 00 22, (A) in the entry in column (2), for the words "ISRI code word 'Parch' ", the following words shall be substituted, namely: "ISRI code word 'Parch'; high grade-low lead bronze/brass solids covered by ISRI code word 'Eland'; high lead bronze solids and borings covered by ISRI code word 'Elias'; clean fired 70/30 brass shell cases free of pri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... relation to the products of heading 7607, the process of cutting, slitting and printing of aluminium foils shall amount to "manufacture".'; (b) for the entry in column (4) occurring against all the tariff items of heading 7601, the entry "12%" shall be substituted; (c) in heading 7602, (i) in tariff item 7602 00 10, (A) in column (2), (I) for the words "ISRI code word 'Talap' ", the words "ISRI code word 'Talc' " shall be substituted; (II) for the words "ISRI code word 'Tanri' ", the words "ISRI code word 'Tann' " shall be substituted; (III) for the words "old aluminium foil covered by ISRI code word 'Testy' ", the words "new aluminium foil covered by ISRI code word 'Tetra'; old aluminium foil covered by ISRI code word 'Tesla';" shall be substituted; (IV) for the word "ISRI code word 'Twang' ", the following words and brackets shall be substituted, namely: "ISRI code word 'Twang'; aluminium auto or truck wheels covered by ISRI code word 'Troma'; fragmentizer aluminium scrap from a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e word 'Rakes'; lead covered copper cable free of armoured covered cable and foreign material covered by ISRI code word 'Relay'; lead dross covered by ISRI code word 'Rents'; scrap wet whole intact lead batteries consisting of SLI (starting, lighting and ignition), automotive, truck, 8-D and commercial golf cart and marine type batteries covered by ISRI code word 'Rink'; scrap industrial intact lead cells consisting of plates enclosed by some form of complete plastic case covered by ISRI code word 'Rono'; scrap whole Intact Industrial Lead Batteries consisting of bus, diesel, locomotive, telephone or steel cased batteries covered by ISRI code word 'Roper"; (ii) for the entry in column (4), the entry "12%" shall be substituted; (c) in tariff item 7802 00 90, for the entry in column (4), the entry "12%" shall be substituted; (d) for the entry in column (4) occurring against all the tariff items of headings 7804 and 7806, the entry "12%" shall be substituted; (66) in Chapter 79, (a) for the entry in column (4) occurring against all the tariff items of heading 7901, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 91 and 8452 90 99), the entry "12%" shall be substituted; (b) in tariff items 8452 10 12, 8452 10 22, 8452 30 10, 8452 30 90, 8452 90 11, 8452 90 19, 8452 90 91 and 8452 90 99, for the entry in column (4), the entry "6%" shall be substituted; (c) for the entry in column (4) occurring against all the tariff items of headings 8453 to 8468, 8469 (except 8469 00 30 and 8469 00 40), 8470 to 8478 and 8479 (except 8479 89 91 and 8479 89 92), the entry "12%" shall be substituted; (d) in tariff item 8479 89 92, for the entry in column (4), the entry "6%" shall be substituted; (e) for the entry in column (4) occurring against all the tariff items of headings 8480 to 8484, 8486 and 8487, the entry "12%" shall be substituted; (72) in Chapter 85, (a) after Note 10, the following Note shall be inserted, namely: '11. The processes of matching, batching and charging of Lithium ion batteries or the making of battery packs shall amount to "manufacture".'; (b) for the entry in column (4) occurring against all the tariff items of headings 8501 to 8519, 8521, 8522, 8523, 8525 to 8533, the entry .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 24 99, for the entry in column (4), the entry "27%" shall be substituted; (o) in tariff items 8703 31 10 to 8703 31 99, for the entry in column (4), the entry "24%" shall be substituted; (p) in tariff item 8703 32 10, for the entry in column (4), the entry "27%" shall be substituted; (q) in tariff item 8703 32 20, for the entry in column (4), the entry "24%" shall be substituted; (r) in tariff items 8703 32 91 to 8703 33 10, for the entry in column (4), the entry "27%" shall be substituted; (s) in tariff item 8703 33 20, for the entry in column (4), the entry "24%" shall be substituted; (t) in tariff items 8703 33 91 to 8703 33 99, for the entry in column (4), the entry "27%" shall be substituted; (u) in tariff item 8703 90 10, for the entry in column (4), the entry "12%" shall be substituted; (v) in tariff item 8703 90 90, for the entry in column (4), the entry "27%" shall be substituted; (w) in tariff item 8704 10 10, for the entry in column (4), the entry "12%" shall be substituted; (x) in tariff item 8704 10 90, for the entry in c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lumn (4) occurring against all the tariff items of headings 8711, 8712, 8714, 8715 and 8716, the entry "12%" shall be substituted; (75) in Chapter 88, (a) for the entry in column (4) occurring against all the tariff items of headings 8801, the entry "6%" shall be substituted; (b) for the entry in column (4) occurring against all the tariff items of headings 8802 (except 8802 60 00) and 8803, the entry "12%" shall be substituted; (c) for the entry in column (4) occurring against all the tariff items of headings 8804 and 8805, the entry "6%" shall be substituted; (76) in Chapter 89, (a) for the entry in column (4) occurring against all the tariff items of heading 8901, the entry "6%" shall be substituted; (b) for the entry in column (4) occurring against all the tariff items of heading 8903, the entry "12%" shall be substituted; (c) in tariff item 8904 00 00, for the entry in column (4), the entry "6%" shall be substituted; (d) for the entry in column (4) occurring against all the tariff items of heading 8905, the entry "6%" shall be substituted; .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... riff item 9302 00 00, for the entry in column (4), the entry "12%" shall be substituted; (c) for the entry in column (4) occurring against all the tariff items of heading 9303, the entry "12%" shall be substituted; (d) in tariff item 9304 00 00, for the entry in column (4), the entry "12%" shall be substituted; (e) for the entry in column (4) occurring against all the tariff items of headings 9305 and 9306, the entry "12%" shall be substituted; (f) in tariff item 9307 00 00, for the entry in column (4), the entry "12%" shall be substituted; (81) in Chapter 94, (a) for the entry in column (4) occurring against all the tariff items (except 9405 50 10), the entry "12%" shall be substituted; (b) in tariff item 9405 50 10, for the entry in column (4), the entry "6%" shall be substituted; (82) in Chapter 95, for the entry in column (4) occurring against all the tariff items of headings 9503 to 9508 (except 9508 10 00), the entry "12%" shall be substituted; (83) in Chapter 96, (a) for the entry in column (4) occurring against all the tariff items of heading .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates