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:—
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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 |
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Newsprint in rolls or sheets |
4801.00 |
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Writing or printing paper for printing of educational textbooks |
4802.10 |
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Paper or paperboard, in the manufacture of which— |
4802.20 |
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(a) the principal process of lifting the pulp is done by hand; and |
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(b) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceeds 40 inches |
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Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun |
4802.30
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Others |
4802.90 |
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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 |
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Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun |
4804.10 |
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Kraft paper and paperboard used in the manufacture of cartons for packing of horticultural produce |
4804.20 |
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Others |
4804.90 |
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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 |
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Grease-proof paper |
4806.10 |
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Glassine and other glazed transparent or translucent paper |
4806.20 |
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Others |
4806.90 |
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Straw Board, in the manufacture of which sun-drying process has been employed. |
4807.91 |
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Straw paper and other straw board, whether or not covered with paper other than straw paper. |
4807.92 |
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Other |
4807.99 |
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Carbon or similar copying papers |
4809.10 |
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Self-copy paper |
4809.20 |
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Others |
4809.90 |
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Paper and paperboard of a kind used for writing, printing or other graphic purposes. |
4810.10 |
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Kraft paper and paperboard other than that of a kind used for writing, printing or other graphic purposes. |
4810.20 |
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Other paper and paperboard |
4810.90 |
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Tarred, bituminized or asphalted paper and paperboard. |
4811.10 |
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Gummed or adhesive paper and paperboard |
4811.20 |
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Notes on Clauses:
Clause 81 of the Bill seeks to amend the Thirteenth Schedule of the Income-tax Act.
The said Schedule specifies the list of articles or things, Excise classification, and the States for the purposes of availing of deductions in the case of the State of Himachal Pradesh and the State of Uttranchal under section 80-IC of the said Act. It is proposed to substitute serial number 19 under Part B of the said Thirteenth Schedule which specifies certain new articles or things and Excise classification.
This amendment will take effect from 1st April, 2010.
