THE FIFTH SCHEDULE
[See section 142 (i)]
In the Third Schedule to the Central Excise Act,––
(a) for S. Nos. 40 and 41 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely:––
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S. No.
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Heading, sub-heading or tariff items
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Description of goods
|
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(1)
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(2)
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(3)
|
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“40.
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3401
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All goods
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41.
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3402
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All goods”;
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(b) after S. No. 63 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:––
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S. No.
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Heading, sub-heading or tariff items
|
Description of goods
|
|
(1)
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(2)
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(3)
|
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“63A.
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7607
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All goods”;
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(c) after S. No. 81C and the entries relating thereto, the following S. No. and entries shall be inserted, namely:––
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S. No.
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Heading, sub-heading or tariff items
|
Description of goods
|
|
(1)
|
(2)
|
(3)
|
|
“81D.
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8517 62
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Wrist wearable devices (commonly known as smart watches)”;
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(d) against S.No. 100, in column (3), for the words “Parts, components and assemblies”, the words “Parts, components, accessories and assemblies” shall be substituted;
(e) against S.No. 100A, in column (3), for the words “Parts, components and assemblies”, the words “Parts, components, accessories and assemblies” shall be substituted.
