Clause 81 - Amendment of Thirteenth Schedule - Finance (No. 2) Bill, 2009

Amendment of Thirteenth Schedule. 81. In the Thirteenth Schedule to the Income-tax Act, under Part B, for S.No.19 and the entries relating thereto, the following S.No. and entries shall be substituted with effect from the 1st day of April, 2010, namely:— S.No. Activity or article or thing Excise classification Sub-class under National Industrial Classification (NIC), 1998 "19 Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp) 4701.00 Newsprint in rolls or sheets 4801.00 Writing or printing paper for printing of educational textbooks 4802.10 Paper or paperboard, in the manufacture of which— 4802.20 (a) the principal process of lifting the pulp is done by hand; and (b) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceeds 40 inches Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 4802.30 Others 4802.90 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled embossed, perforated, surfact-coloured, surface decorated or printed, in rolls of a width exceeding 36 cms. or in rectangular (including square) sheets with at least one side exceeding 36 cms. in unfolded state. 4803.00 Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 4804.10 Kraft paper and paperboard used in the manufacture of cartons for packing of horticultural produce 4804.20 Others 4804.90 Other uncoated paper and paperboard, in roll or sheets, not further worked or processed than as specified in Note 2 to this Chapter. 4805.00 Grease-proof paper 4806.10 Glassine and other glazed transparent or translucent paper 4806.20 Others 4806.90 Straw Board, in the manufacture of which sun-drying process has been employed. 4807.91 Straw paper and other straw board, whether or not covered with paper other than straw paper. 4807.92 Other 4807.99 Carbon or similar copying papers 4809.10 Self-copy paper 4809.20 Others 4809.90 Paper and paperboard of a kind used for writing, printing or other graphic purposes. 4810.10 Kraft paper and paperboard other than that of a kind used for writing, printing or other graphic purposes. 4810.20 Other paper and paperboard 4810.90 Tarred, bituminized or asphalted paper and paperboard. 4811.10 Gummed or adhesive paper and paperboard 4811.20