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Schedule 05 - THE FIFTH SCHEDULE - (See section 104) - FINANCE BILL, 2015

FINANCE BILL, 2015

SCHEDULES

Contents

THE FIFTH SCHEDULE

(See section 104)

In the First Schedule to the Central Excise Tariff Act,-

(i) in Chapter 4, for the entry in column (4) occurring against tariff items 0402 91 10 and 0402 99 20, the entry “12.5%” shall be substituted;

(ii) in Chapter 11,-

(a) for the entry in column (4) occurring against all the tariff items of heading 1107, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against all the tariff items of heading 1108 (except tariff item 1108 20 00), the entry “12.5%” shall be substituted;

(iii) in Chapter 13, for the entry in column (4) occurring against all the tariff items (except tariff item 1302 11 00), the entry “12.5%” shall be substituted;

(iv) in Chapter 15,-

(a) for the entry in column (4) occurring against tariff item 1517 10 22, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 1520 00 00, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of headings 1521 and 1522, the entry “12.5%” shall be substituted;

(v) in Chapter 17, 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 “12.5%” shall be substituted;

(vi) in Chapter 18, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(vii) in Chapter 19,-

(a) for the entry in column (4) occurring against tariff items 1901 20 00, 1901 90 10 and 1901 90 90, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff items 1902 40 10 and 1902 40 90, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of heading 1904, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff items 1905 32 11, 1905 32 19 and 1905 32 90, the entry “12.5%” shall be substituted;

(viii) in Chapter 21,-

(a) for the entry in column (4) occurring against all the tariff items of heading 2101 (except tariff items 2101 30 10, 2101 30 20 and 2101 30 90), the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against all the tariff items of headings 2102, 2103 and 2104, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of heading 2106 (except tariff items 2106 90 20 and 2106 90 92), the entry “12.5%” shall be substituted;

(ix) in Chapter 22,-

(a) for the entry in column (4) occurring against all the tariff items of heading 2201 (except tariff item 2201 90 10), the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff items 2202 10 10, 2202 10 20 and 2202 10 90, the entry “18%” shall be substituted;

(c) for the entry in column (4) occurring against tariff items 2202 90 30 and 2202 90 90, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff item 2207 20 00, the entry “12.5%” shall be substituted;

(e) for the entry in column (4) occurring against all the tariff items of heading 2209, the entry “12.5%” shall be substituted;

(x) in Chapter 24,-

(a) for the entry in column (4) occurring against tariff items 2402 10 10 and 2402 10 20, the entry “12.5% or ₹ 3375 per thousand, whichever is higher” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 2402 20 10, the entry “Rs. 1280 per thousand” shall be substituted;

(c) for the entry in column (4) occurring against tariff item 2402 20 20, the entry “Rs. 2335 per thousand” shall be substituted;

(d) for the entry in column (4) occurring against tariff item 2402 20 30, the entry “Rs. 1280 per thousand” shall be substituted;

(e) for the entry in column (4) occurring against tariff item 2402 20 40, the entry “Rs.1740 per thousand” shall be substituted;

(f) for the entry in column (4) occurring against tariff item 2402 20 50, the entry “Rs. 2335 per thousand” shall be substituted;

(g) for the entry in column (4) occurring against tariff item 2402 20 90, the entry “Rs. 3375 per thousand” shall be substituted;

(h) for the entry in column (4) occurring against tariff item 2402 90 10, the entry “Rs. 3375 per thousand” shall be substituted;

(i) for the entry in column (4) occurring against tariff items 2402 90 20 and 2402 90 90, the entry “ 12.5% or ₹ 3375 per thousand, whichever is higher” shall be substituted;

(j) for the entry in column (4) occurring against tariff item 2403 99 70, the entry “Rs.70 per kg.” shall be substituted;

(xi) in Chapter 25,-

(a) for the entry in column (4) occurring against tariff item 2503 00 10, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff items 2515 12 20 and 2515 12 90, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff item 2523 21 00, the entry “12.5%” shall be substituted;

(e) for the entry in column (4) occurring against all the tariff items of sub-heading 2523 29, the entry “Rs.1000 per tonne” shall be substituted;

(f) for the entry in column (4) occurring against tariff items 2523 30 00, 2523 90 10, 2523 90 20 and 2523 90 90, the entry “12.5%” shall be substituted;

(xii) in Chapter 26, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xiii) in Chapter 27, for the entry in column (4) occurring against tariff item 2710 19 30, the entry “14% + ₹ 15 per litre” shall be substituted;

(xiv) in Chapter 28, for the entry in column (4) occurring against all the tariff items (except tariff items 2804 40 10, 2844 30 22, 2845 10 00, 2845 90 10 and 2853 00 30), the entry “12.5%” shall be substituted;

(xv) in Chapter 29, for the entry in column (4) occurring against all the tariff items (except tariff item 2933 41 00), the entry “12.5%” shall be substituted;

(xvi) in Chapter 31, for the entry in column (4) occurring against all the tariff items of headings 3102, 3103, 3104 and 3105, the entry “12.5%” shall be substituted;

(xvii) in Chapter 32, for the entry in column (4) occurring against all the tariff items (except tariff items 3215 90 10 and 3215 90 20), the entry “12.5%” shall be substituted;

(xviii) in Chapter 33, for the entry in column (4) occurring against all the tariff items (except tariff item 3307 41 00), the entry “12.5%” shall be substituted;

(xix) in Chapter 34, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xx) in Chapter 35, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xxi) in Chapter 36, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xxii) in Chapter 37, for the entry in column (4) occurring against all the tariff items of headings 3701, 3702, 3703, 3704 and 3707, the entry “12.5%” shall be substituted;

(xxiii) in Chapter 38, for the entry in column (4) occurring against all the tariff items (except tariff items 3824 50 10, 3825 10 00, 3825 20 00 and 3825 30 00), the entry “12.5%” shall be substituted;

(xxiv) in Chapter 39,-

(a) for the entry in column (4) occurring against all the tariff items (except tariff items 3916 10 20, 3916 20 11, 3916 20 91, 3916 90 10, 3923 21 00, 3923 29 10 and 3923 29 90), the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against the tariff items 3923 21 00, 3923 29 10 and 3923 29 90, the entry “18% shall be substituted;

(xxv) in Chapter 40,-

(a) for the entry in column (4) occurring against all the tariff items of heading 4002, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff items 4003 00 00 and 4004 00 00, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of headings 4005 to 4007, 4008 (except tariff items 4008 19 10, 4008 21 10 and 4008 29 20) and 4009 to 4011, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff items 4012 90 10 to 4012 90 90, the entry “12.5%” shall be substituted;

(e) for the entry in column (4) occurring against all the tariff items of headings 4013, 4014 (except tariff items 4014 10 10 and 4014 10 20), 4015, 4016 and 4017, the entry “12.5%” shall be substituted;

(xxvi) in Chapter 42, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xxvii) in Chapter 43, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xxviii) in Chapter 44,-

(a) for the entry in column (4) occurring against all the tariff items of headings 4401, 4403, 4404, 4406, 4408 (except tariff items 4408 10 30, 4408 31 30, 4408 39 30 and 4408 90 20) and 4409 to 4412, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff items 4413 00 00 and 4414 00 00, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of headings 4415 and 4416, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff item 4417 00 00, the entry “12.5%” shall be substituted;

(e) for the entry in column (4) occurring against all the tariff items of headings 4418 to 4421, the entry “12.5%” shall be substituted;

(xxix) in Chapter 45, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xxx) in Chapter 47, for the entry in column (4) occurring against all the tariff items of heading 4707, the entry “12.5%” shall be substituted;

(xxxi) in Chapter 48,-

(a) for the entry in column (4) occurring against all the tariff items of headings 4803, 4806 (except tariff items 4806 20 00 and 4806 40 10), 4809 and 4811, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 4812 00 00, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of headings 4813, 4814, 4816, 4818, 4819 (except tariff item 4819 20 10), 4820 to 4822 and 4823 (except tariff item 4823 90 11), the entry “12.5%” shall be substituted;

(xxxii) in Chapter 49, for the entry in column (4) occurring against all the tariff items of heading 4908, the entry “12.5%” shall be substituted;

(xxxiii) in Chapter 50, for the entry in column (4) occurring against all the tariff items of headings 5004 to 5007, the entry “12.5%” shall be substituted;

(xxxiv) in Chapter 51, for the entry in column (4) occurring against all the tariff items of headings 5105 to 5113, the entry “12.5%” shall be substituted;

(xxxv) in Chapter 52, for the entry in column (4) occurring against all the tariff items of headings 5204 to 5212, the entry “12.5%” shall be substituted;

(xxxvi) in Chapter 53, for the entry in column (4) occurring against all the tariff items of headings 5302, 5305, 5306, 5307 (except tariff item 5307 10 90), 5308 (except tariff items 5308 10 10, 5308 10 20 and 5308 10 90), 5309, 5310 and 5311, the entry “12.5%” shall be substituted;

(xxxvii) in Chapter 54, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xxxviii) in Chapter 55, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xxxix) in Chapter 56, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xl) in Chapter 57, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xli) in Chapter 58, for the entry in column (4) occurring against all the tariff items of headings 5801, 5802, 5803, 5804 (except tariff item 5804 30 00), 5806 and 5808 to 5811, the entry “12.5%” shall be substituted;

(xlii) in Chapter 59, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xliii) in Chapter 60, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xliv) in Chapter 61, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xlv) in Chapter 62, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xlvi) in Chapter 63,-

(a) for the entry in column (4) occurring against all the tariff items of headings 6301 to 6307, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 6308 00 00, the entry “12.5%” shall be substituted;

(xlvii) in Chapter 64, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(xlviii) in Chapter 65, for the entry in column (4) occurring against all the tariff items (except tariff item 6503 00 00), the entry “12.5%” shall be substituted;

(xlix) in Chapter 66, for the entry in column (4) occurring against all the tariff items of heading 6603, the entry “12.5%” shall be substituted;

(l) in Chapter 67, for the entry in column (4) occurring against all the tariff items of headings 6702 to 6704, the entry “12.5%” shall be substituted;

(li) in Chapter 68, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(lii) in Chapter 69, for the entry in column (4) occurring against all the tariff items (except tariff items 6901 00 10 and 6904 10 00), the entry “12.5%” shall be substituted;

(liii) in Chapter 70, for the entry in column (4) occurring against all the tariff items (except tariff items 7012 00 00, 7018 10 10, 7018 10 20, 7020 00 11, 7020 00 12 and 7020 00 21), the entry “12.5%” shall be substituted;

(liv) in Chapter 71,-

(a) for the entry in column (4) occurring against all the tariff items of headings 7101, 7103, 7104 (except tariff item 7104 10 00), 7105 and 7106, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 7107 00 00, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of heading 7108, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff item 7109 00 00, the entry “12.5%” shall be substituted;

(e) for the entry in column (4) occurring against all the tariff items of heading 7110, the entry “12.5%” shall be substituted;

(f) for the entry in column (4), occurring against tariff item 7111 00 00, the entry “12.5%” shall be substituted;

(g) for the entry in column (4) occurring against all the tariff items of headings 7112 to 7116 and 7118, the entry “12.5%” shall be substituted;

(lv) in Chapter 72, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(lvi) in Chapter 73, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(lvii) in Chapter 74,-

(a) for the entry in column (4) occurring against all the tariff items of headings 7401 to 7404, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 7405 00 00, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of headings 7406 to 7412, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff item 7413 00 00, the entry “12.5%” shall be substituted;

(e) for the entry in column (4) occurring against all the tariff items of headings 7415, 7418 and 7419, the entry “12.5%” shall be substituted;

(lviii) in Chapter 75, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(lix) in Chapter 76, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(lx) in Chapter 78, for the entry in column (4) occurring against all the tariff items of headings 7801, 7802, 7804 and 7806, the entry “12.5%” shall be substituted;

(lxi) in Chapter 79, for the entry in column (4) occurring against all the tariff items of headings 7901 to 7905 and 7907, the entry “12.5%” shall be substituted;

(lxii) in Chapter 80, for the entry in column (4) occurring against all the tariff items of headings 8001, 8002, 8003 and 8007, the entry “12.5%” shall be substituted; (lxiii) in Chapter 81, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(lxiv ) in Chapter 82, for the entry in column (4) occurring against all the tariff items (except tariff items 8215 10 00, 8215 20 00, 8215 91 00 and 8215 99 00), the entry “12.5%” shall be substituted;

(lxv) in Chapter 83, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(lxvi) in Chapter 84, for the entry in column (4) occurring against all the tariff items of headings 8401 to 8423, 8424 (except tariff item 8424 81 00), 8425 to 8431, 8434, 8435, 8438 to 8451, 8452 (except 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), 8453 to 8468, 8469 (except tariff items 8469 00 30 and 8469 00 40), 8470 to 8478, 8479 (except tariff item 8479 89 92), 8480 to 8484, 8486 and 8487, the entry “12.5%” shall be substituted;

(lxvii) in Chapter 85,-

(a) 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 “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 8534 00 00, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of headings 8535 to 8547, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff item 8548 90 00, the entry “12.5%” shall be substituted;

(lxviii) in Chapter 86,-

(a) for the entry in column (4) occurring against tariff item 8604 00 00, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against all the tariff items of headings 8607 and 8608, the entry “12.5%” shall be substituted;

(lxix) in Chapter 87,-

(a) for the entry in column (4) occurring against all the tariff items of headings 8701, 8702 (except tariff items 8702 10 11, 8702 10 12, 8702 10 19, 8702 90 11, 8702 90 12 and 8702 90 19), the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff items 8703 10 10 and 8703 90 10, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of headings 8704 (except tariff items 8704 10 90, 8704 31 90, 8704 32 19, 8704 32 90, 8704 90 19 and 8704 90 90) and 8705, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff items 8706 00 11, 8706 00 19, 8706 00 31, 8706 00 41 and 8706 00 50, the entry “12.5%” shall be substituted;

(e) for the entry in column (4) occurring against all the tariff items of headings 8707, 8708 and 8709, the entry “12.5%” shall be substituted;

(f) for the entry in column (4) occurring against tariff item 8710 00 00, the entry “12.5%” shall be substituted;

(g) for the entry in column (4) occurring against all the tariff items of headings 8711, 8712 and 8714 to 8716, the entry “12.5%” shall be substituted; (lxx) in Chapter 88, for the entry in column (4) occurring against all the tariff items of headings 8802 (except tariff item 8802 60 00) and 8803, the entry “12.5%” shall be substituted;

(lxxi) in Chapter 89,-

(a) for the entry in column (4) occurring against all the tariff items of headings 8903 and 8907, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 8908 00 00, the entry “12.5%” shall be substituted;

(lxxii) in Chapter 90,-

(a) for the entry in column (4) occurring against all the tariff items of headings 9001 (except tariff items 9001 40 10, 9001 40 90 and 9001 50 00), 9002 to 9008, 9010 to 9016, 9017 (except tariff items 9017 20 10, 9017 20 20, 9017 20 30 and 9017 20 90), 9018 and 9019, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 9020 00 00, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of headings 9022 to 9032, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff item 9033 00 00, the entry “12.5%” shall be substituted; (lxxiii) in Chapter 91, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(lxxiv) in Chapter 92,-

(a) for the entry in column (4) occurring against all the tariff items of headings 9201, 9202 and 9205, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 9206 00 00, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of headings 9207 to 9209, the entry “12.5%” shall be substituted;

(lxxv) in Chapter 93,-

(a) for the entry in column (4) occurring against tariff item 9302 00 00, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against all the tariff items of heading 9303, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against all the tariff items of headings 9305 and 9306, the entry “12.5%” shall be substituted;

(e) for the entry in column (4) occurring against tariff item 9307 00 00, the entry “12.5%” shall be substituted;

(lxxvi) in Chapter 94, for the entry in column (4) occurring against all the tariff items (except tariff item 9405 50 10), the entry “12.5%” shall be substituted;

(lxxvii) in Chapter 95, for the entry in column (4) occurring against all the tariff items of headings 9503 to 9508 (except tariff item 9508 10 00), the entry “12.5%” shall be substituted;

(lxxviii) in Chapter 96,-

(a) for the entry in column (4) occurring against all the tariff items of headings 9601 to 9603, the entry “12.5%” shall be substituted;

(b) for the entry in column (4) occurring against tariff item 9604 00 00, the entry “12.5%” shall be substituted;

(c) for the entry in column (4) occurring against all the tariff items of headings 9605, 9606 (except tariff items 9606 21 00, 9606 22 00, 9606 29 10, 9606 29 90 and 9606 30 10) and 9607 to 9608, the entry “12.5%” shall be substituted;

(d) for the entry in column (4) occurring against tariff item 9611 00 00, the entry “12.5%” shall be substituted;

(e) for the entry in column (4) occurring against all the tariff items of headings 9612 and 9613, the entry “12.5%” shall be substituted; (f) for the entry in column (4) occurring against tariff item 9614 00 00, the entry “12.5%” shall be substituted;

(g) for the entry in column (4) occurring against all the tariff items of headings 9616 and 9617, the entry “12.5%” shall be substituted;

(h) for the entry in column (4) occurring against tariff item 9618 00 00, the entry “12.5%” shall be substituted.