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Home Acts & Rules Bill Bills FINANCE BILL, 2023 Chapters List Schedules SCH SCHEDULES This

SCH-04 - FOURTH SCHEDULE - FINANCE BILL, 2023

FINANCE BILL, 2023
Schedules SCH
SCHEDULES
  • Contents

THE FOURTH SCHEDULE

[See section 126 (c)]

In the First Schedule to the Customs Tariff Act,––

(1) in the General Explanatory Notes, in paragraph 1, after the portion beginning with the words ‘Where the description of an article or group of articles’ and ending with the words ‘the article or group of articles which has “-” or “--”.’, the following shall be inserted, namely:-

‘Where the description of an article or group of articles is preceded by “----”, ‘in addition to being a sub-classification of “-” or “--”, the said article or group of articles may also be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has “---”.’;

(2) for the List of Abbreviations Used, the following shall be substituted, namely:––

“LIST OF ABBREVIATIONS USED

Abbreviations

For

AC

Alternating Current

Amps

Ampere(s)

ASTM

American Society for Testing Materials

Bq

Becquerel(s)

Bq/g

Becquerel(s) per gram

°C

Degree(s) Celsius

cc

Cubic centimetre(s)

cg

Centigram(s)

Ci/g

Curie per gram

C.I.F.

Cost, Insurance and Freight

c/k

Carats (1 metric carat = 2 x 10-4 kg)

cm

Centimetre(s)

cm²

Square centimetre(s)

cm³

Cubic centimetre(s)

cN

Centinewton(s)

DC

Direct Current

dyne/cm

Dyne per centimetre

g

Gram(s)

g/cm³

Gram per cubic centimetre

g/m²

Gram per square metre

gi F/S

Gram of fissile isotopes

g.v.w.

Gross vehicle weight

Gy

Gray

HP

Horse Power

Hz

Hertz

IR

Infra-red

K

Kelvin

kcal

Kilocalorie(s)

kcal/kg

Kilocalorie(s) per kilogram

kg

Kilogram(s)

kgf

Kilogram force

kN

Kilonewton(s)

kN/m

Kilonewton(s) per metre

kPa

Kilopascal(s)

kPa. m²/g

Kilopascal square metre per gram

kV

Kilovolt(s)

kVA

Kilovolt(s) - ampere(s)

kvar

Kilovolt(s) - ampere(s) - reactive

kW

Kilowatt(s)

kWh

Kilowatt hours

l

Litre(s)

m

Metre(s)

m-

Meta-

Square metre(s)

Cubic metre(s)

m³/h

Cubic metre(s) per hour

μCi

Microcurie

mm

Millimetre

mN

Millinewton(s)

mPa

Millipascal(s)

mT

Metric tonne

MW

Megawatt(s)

N

Newton(s)

N/m

Newton(s) per metre

No.

Number

o-

Ortho-

p-

Para-

pa

Number of pairs

RAD

Radiation absorbed dose

Rs.

Rupees

sq.

Square

SWG

Standard wire gauge

t

Tonne(s)

Tu

Thousand in number

u

Number

US$

US Dollar

UV

Ultra-violet

V

Volt(s)

vol.

Volume

W

Watt(s)

%

Percent

X degree(s)

1000 kWh

1000 kilowatt hours”;

 

Tariff Item

Description of goods

Unit

Rate of duty

 

 

 

Standard

Preferential

(1)

(2)

(3)

(4)

(5)

(3) in Chapter 3,––

(i) in heading 0302,––

(a) for sub-heading 0302 91, tariff item 0302 91 10 and the entries relating thereto, the following shall be substituted, namely:-

“0302 91 00

--

Livers, roes and milt

kg.

30%

-”;

(b) for sub-heading 0302 92, tariff item 0302 92 10 and the entries relating thereto, the following shall be substituted, namely:-

“0302 92 00

--

Shark fins

kg.

30%

-”;

(ii) in heading 0303, for sub-heading 0303 92, tariff item 0303 92 10 and the entries relating thereto, the following shall be substituted, namely:-

“0303 92 00

--

Shark fins

kg.

30%

-”;

(iii) in heading 0307, after tariff item 0307 43 30 and the entries relating thereto, the following shall be inserted, namely:-

“0307 43 90

---

Other

kg.

30%

-”;

(iv) in heading 0308, after tariff item 0308 30 20 and the entries relating thereto, the following shall be inserted, namely:-

“0308 30 90

---

Other

kg.

30%

-”;

(4) in Chapter 4, in heading 0406, for tariff item 0406 10 00 and the entries relating thereto, the following shall be substituted, namely:-

“0406 10

-

Fresh (unripened or uncured) cheese, including whey cheese, and curd

 

 

 

0406 10 10

---

Mozzarella cheese

kg.

30%

-

0406 10 90

---

Other

kg.

30%

-”;

(5) in Chapter 9, in heading 0910, for tariff items 0910 99 29 to 0910 99 39 and the entries relating thereto, the following shall be substituted, namely:-

“0910 99 29

----

Other

kg.

30%

-

0910 99 30

---

Husk

kg.

30%

-”;

(6) in Chapter 10, in heading 1008,––

(i) after tariff item 1008 21 30 and the entries relating thereto, the following shall be inserted, namely:-

“1008 21 40

---

Barnyard (Echinochloa esculenta (L.))

kg.

50%

-

1008 21 50

---

Proso (Panicum miliaceum (L.))

kg.

50%

-

1008 21 60

---

Foxtail (Setaria italica (L.))

kg.

50%

-

1008 21 70

---

Kodo (Paspalum scrobiculatum (L.))

kg.

50%

-

1008 21 80

---

Little (Panicum sumatrense (L.))

kg.

50%

-

 

---

Other :

 

 

 

1008 21 91

----

Amaranth (Amaranthus (L.))

kg.

50%

-

1008 21 99

----

Other

kg.

50%

-”;

(ii) after tariff item 1008 29 30 and the entries relating thereto, the following shall be inserted, namely:-

“1008 29 40

---

Barnyard (Echinochloa esculenta (L.))

kg.

50%

-

1008 29 50

---

Proso (Panicum miliaceum (L.))

kg.

50%

 -

1008 29 60

 ---

Foxtail (Setaria italica (L.))

kg.

50%

 -

1008 29 70

---

Kodo (Paspalum scrobiculatum (L.))

kg.

50%

-

1008 29 80

 ---

Little (Panicum sumatrense (L.))

kg.

50%

 -

 

---

Other :

 

 

 

1008 29 91

----

Amaranth (Amaranthus (L.))

kg.

50%

-

1008 29 99

----

Other

kg.

50%

-”;

(7) in Chapter 12, in heading 1211, for sub-heading 1211 90, tariff items 1211 90 11 to 1211 90 99 and the entries relating thereto, the following shall be substituted, namely:-

“1211 90

-

Other :

 

 

 

 

---

Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp :

 

 

 

1211 90 11

----

Ambrette seeds

kg.

30%

-

1211 90 12

----

Nuxvomica, Dried ripe seeds

kg.

30%

-

1211 90 13

----

Psyllium seeds (isobgul)

kg.

30%

-

1211 90 14

----

Neem seeds

kg.

30%

-

1211 90 15

----

Jojoba seeds

kg.

30%

-

1211 90 16

----

Garcinia

kg.

30%

-

1211 90 19

----

Other

kg.

30%

-

 

---

Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods :

 

 

 

1211 90 21

----

Belladona leaves

kg.

30%

-

1211 90 22

----

Senna leaves and pods

kg.

30%

-

1211 90 23

----

Neem leaves

kg.

30%

-

1211 90 24

----

Gymnema

kg.

30%

-

1211 90 25

----

Cubeb

kg.

30%

-

1211 90 26

----

Pyrethrum

kg.

30%

-

1211 90 29

----

Other

kg.

30%

-

 

---

Bark, Husk and Rind :

 

 

 

1211 90 31

----

Cascara sagrada bark

kg.

30%

-

1211 90 32

----

Psyllium husk (isobgol husk)

kg.

30%

-

1211 90 33

----

Gamboge fruit rind

kg.

30%

-

1211 90 34

----

Ashoka (Saraca asoca.)

kg.

30%

-

1211 90 35

----

Arjuna (Terminalia arjuna)

kg.

30%

-

1211 90 39

----

Other

kg.

30%

-

 

---

Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome :

 

 

 

1211 90 41

----

Belladona roots

kg.

30%

-

1211 90 42

----

Galangal rhizomes and roots

kg.

30%

-

1211 90 43

 ----

Ipecac dried rhizome and roots

kg.

30%

-

1211 90 44

----

Serpentina roots (rowwalfia serpentina and other species of rowwalfias)

kg.

30%

-

1211 90 45

----

Zedovary roots

kg.

30%

-

1211 90 46

----

Kuth root

kg.

30%

-

1211 90 47

 ----

Sarasaparilla roots

kg.

30%

-

1211 90 48

 ----

Sweet flag rhizomes

kg.

30%

-

1211 90 49

 ----

Other

kg.

30%

-

 

---

Whole Plant, Aerial Part, Stem, Shoot and Wood :

 

 

 

1211 90 51

----

Sandalwood chips and dust

kg.

30%

-

1211 90 52

 ----

Vinca rosea herbs

kg.

30%

-

1211 90 53

 ----

Mint

kg.

30%

-

1211 90 54

 ----

Agarwood

kg.

30%

-

1211 90 55

 ----

Chirata

kg.

30%

-

1211 90 56

 ----

Basil, hyssop, rosemary, sage and savory

kg.

30%

-

1211 90 57

 ----

Ashwagandha (Withania somnifera)

kg.

30%

-

1211 90 58

 ----

Giloy (Tinospora cordifolia)

kg.

30%

-

1211 90 59

 ----

Other

kg.

30%

-

1211 90 90

 ---

Other

kg.

30%

-”;

(8) In Chapter 13,––

(i) in the Note, in clause (g), for the brackets, word and figures “(heading 3006)”, the brackets, word and figures “(heading 3822)” shall be substituted;

(ii) in heading 1302,––

(a) for tariff item 1302 32 30 and the entries relating thereto, the following shall be substituted, namely:-

 

“---

Guargum :

 

 

 

1302 32 31

----

Chemically treated

kg.

30%

-

1302 32 39

----

Other

kg.

30%

-”;

(b) tariff item 1302 32 40 and the entries relating thereto shall be omitted;

(c) for tariff item 1302 39 00 and the entries relating thereto, the following shall be substituted, namely:-

“1302 39

--

Other :

 

 

 

1302 39 10

---

Tamarind Kernel Powder

kg.

30%

-

1302 39 20

---

Kappa carrageenan

kg.

30%

-

1302 39 90

---

Other

kg.

30%

-”;

(9) in Chapter 19, in heading 1904, for tariff item 1904 20 00 and the entries relating thereto, the following shall be substituted, namely:-

“1904 20

-

Prepared foods obtained from unroasted cereal flakes or from mixtures of

 

 

 

1904 20 10

---

With millet content 15% or more by weight

kg.

30%

-

1904 20 90

---

Other

kg.

30%

-”;

(10) in Chapter 27, in heading 2701, for tariff item 2701 12 00 and the entries relating thereto, the following shall be substituted, namely:-

“2701 12

--

Bituminous coal :

 

 

 

2701 12 10

---

Coking coal

kg.

5%

-

2701 12 90

---

Other

kg.

5%

-”;

(11) in Chapter 29, ––

(i) in heading 2916, after tariff item 2916 20 10 and the entries relating thereto, the following shall be inserted, namely:-

“2916 20 20

---

Bifenthrin (ISO)

kg.

7.5%

-”;

(ii) in heading 2924, after tariff item 2924 29 60 and the entries relating thereto, the following shall be inserted, namely:-

“2924 29 70

---

Pretilachlor (ISO)

kg.

7.5%

-”;

(iii) in heading 2930,––

(a) for tariff item 2930 20 00 and the entries relating thereto, the following shall be substituted namely:-

“2930 20

-

Thiocarbamates and dithiocarbamates :

 

 

 

2930 20 10

---

Cartap Hydrochloride (ISO)

kg.

7.5%

-

2930 20 90

---

Other

kg.

7.5%

-”;

(b) after tariff item 2930 90 91 and the entries relating thereto, the following shall be inserted, namely:-

“2930 90 92

----

Acephate (ISO)

kg.

7.5%

-”;

(iv) in heading 2931, after tariff item 2931 49 20 and the entries relating thereto, the following shall be inserted, namely:-

“2931 49 30

---

Glyphosate (ISO)

kg.

7.5%

-”;

(v) in heading 2932, after tariff item 2932 99 10 and the entries relating thereto, the following shall be inserted, namely:-

“2932 99 20

---

Emamectin Benzoate (ISO)

kg.

7.5%

-”;

(vi) in heading 2933,––

(a) after tariff item 2933 29 50 and the entries relating thereto, the following shall be inserted, namely:-

“2933 29 60

---

Imidacloprid (ISO)

kg.

7.5%

-”;

(b) after tariff item 2933 39 16 and the entries relating thereto, the following shall be inserted, namely:-

“2933 39 17

----

Chlorantraniliprole (ISO)

kg.

7.5%

-”;

(c) for tariff item 2933 39 19 and the entries relating thereto, the following shall be substituted, namely:-

“2933 39 21

----

Acetamiprid (ISO)

kg.

7.5%

-

2933 39 22

----

Imazethapyr (ISO)

kg.

7.5%

-

2933 39 29

----

Other

kg.

7.5%

-”;

(d) after tariff item 2933 59 40 and the entries relating thereto, the following shall be inserted, namely:-

“2933 59 50

---

Bispyribac-sodium (ISO)

kg.

7.5%

-”;

(e) after tariff item 2933 99 10 and the entries relating thereto, the following shall be inserted, namely:-

“2933 99 20

---

Carbendazim (ISO)

kg.

7.5%

 -”;

(vii) in heading 2934, after tariff item 2934 99 20 and the entries relating thereto, the following shall be inserted, namely:-

“2934 99 30

---

Buprofezin (ISO)

kg.

7.5%

-”;

(viii) in heading 2935, for tariff item 2935 50 00 and the entries relating thereto, the following shall be substituted, namely:-

“2935 50

-

Other perfluorooctane sulphonamides :

 

 

 

2935 50 10

---

Flubendiamide (ISO)

kg.

7.5%

-

2935 50 90

---

Other

kg.

7.5%

-”;

(12) in Chapter 31,––

(i) after Note 6, the following Supplementary Note shall be inserted, namely:-

“Supplementary Note :

(1) In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard.

Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.”;

(ii) in heading 3102, for tariff item 3102 10 00 and the entries relating thereto, the following shall be substituted, namely:-

“3102 10

-

Urea, whether or not in aqueous solution :

 

 

 

3102 10 10

---

Fertilizer grade, conforming to Standard IS 5406

kg.

10%

-

3102 10 90

---

Other

kg.

10%

-”;

(13) in Chapter 38,––

(i) after Sub-heading Note 4, the following Supplementary Notes shall be inserted, namely:-

“Supplementary Notes:

1. Tariff item 3808 91 41 covers one of the following goods of sub-heading 3808 91 : Acephate (ISO) conforming to IS-12915; Cartap Hydrochloride (ISO) conforming to IS-14159; Imidachloprid (ISO) conforming to IS-15443; Acetamiprid (ISO) conforming to IS-15981.

2. Tariff item 3808 91 42 covers one of the following goods of sub-heading 3808 91 with content by mass greater than 90% : Chlorentraniliprole (ISO); Buprofezin (ISO); Flubendiamide (ISO); Imamectin Benzoate (ISO).

3. Tariff item 3808 91 51 covers only mixtures and preparations of goods of sub-heading 3808 91, containing one or more of the following : Acephate (ISO) conforming to IS-12916; Cartap Hydrochloride (ISO) conforming to IS-14183; Imidachloprid (ISO) conforming to IS-15335; Acetamiprid (ISO) conforming to IS-16328.

4. Tariff item 3808 91 52 covers only mixtures and preparations of goods of sub-heading 3808 91 with content by mass greater than 90%, containing one or more of the following : Chlorentraniliprole (ISO); Buprofezin (ISO); Flubendiamide (ISO); Imamectin Benzoate (ISO).

5. Tariff item 3808 92 60 covers one of the following goods of sub-heading 3808 92 : Carbendazim (ISO) conforming to IS-8445.

6. Tariff item 3808 92 70 covers only mixtures and preparations of goods of sub-heading 3808 92, containing one or more of the following : Carbendazim (ISO) conforming to IS-8446.

7. Tariff item 3808 93 61 covers one of the following goods of sub-heading 3808 93 : Pretilachlor (ISO) conforming to IS-15158; Glyphosate (ISO) conforming to IS-12502.

8. Tariff item 3808 93 62 covers one of the following goods of sub-heading 3808 93 with content by mass greater than 90% : Bispyribac sodium (ISO); Imazethapyr (ISO).

9. Tariff item 3808 93 71 covers only mixtures and preparations of goods of sub-heading 3808 93, containing one or more of the following : Pretilachlor (ISO) conforming to IS-15160.

10. Tariff item 3808 93 72 covers only mixtures and preparations of goods of sub-heading 3808 93 with content by mass greater than 90%, containing one or more of the following : Bispyribac sodium (ISO); Imazethapyr (ISO).”;

(ii) in heading 3808,––

(a) after tariff item 3808 91 37 and the entries relating thereto, the following shall be inserted, namely:-

 

“---

Goods specified in Supplementary Note 1 and 2 to this Chapter :

 

 

 

3808 91 41

----

Goods specified in Supplementary Note 1 to this Chapter

kg.

10%

-

3808 91 42

----

Goods specified in Supplementary Note 2 to this Chapter

kg.

10%

-

 

---

Goods specified in Supplementary Note 3 and 4 to this Chapter :

 

 

 

3808 91 51

----

Goods specified in Supplementary Note 3 to this Chapter

kg.

10%

-

3808 91 52

----

Goods specified in Supplementary Note 4 to this Chapter

kg.

10%

-”;

(b) after tariff item 3808 92 50 and the entries relating thereto, the following shall be inserted, namely:-

“3808 92 60

---

Goods specified in Supplementary Note 5 to this Chapter

kg.

10%

-

3808 92 70

---

Goods specified in Supplementary Note 6 to this Chapter

kg.

10%

-”;

(c) after tariff item 3808 93 50 and the entries relating thereto, the following shall be inserted, namely:-

 

“---

Goods specified in Supplementary Note 7 and 8 to this Chapter :

 

 

 

3808 93 61

----

Goods specified in Supplementary Note 7 to this Chapter

kg.

10%

-

3808 93 62

----

Goods specified in Supplementary Note 8 to this Chapter

kg.

10%

-

 

---

Goods specified in Supplementary Note 9 and 10 to this Chapter :

 

 

 

3808 93 71

----

Goods specified in Supplementary Note 9 to this Chapter

kg.

10%

-

3808 93 72

----

Goods specified in Supplementary Note 10 to this Chapter

kg.

10%

-”;

(14) in Chapter 39, in heading 3915, after tariff item 3915 90 75 and the entries relating thereto, the following shall be inserted, namely:-

“3915 90 79

----

Others

kg.

7.5%

-”;

(15) in Chapter 48, in heading 4811, for tariff item 4811 90 94 and the entries relating thereto, the following shall be substituted, namely:-

“4811 90 94

----

Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and above in length)

kg.

10%

-

4811 90 95

----

Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length)

kg.

10%

-

4811 90 96

----

Thermal paper in rolls of size less than 1 m in width

kg.

10%

-”;

(16) in Chapter 52, in heading 5201, for tariff item 5201 00 20 and the entries relating thereto, the following shall be substituted, namely:-

 

“---

 Other :

 

 

 

5201 00 21

----

Of staple length not exceeding 20.0 mm

kg.

5%

-

5201 00 22

----

Of staple length exceeding 20.0 mm but not exceeding 24.5 mm

kg.

5%

-

5201 00 23

----

Of staple length exceeding 24.5 mm but not exceeding 27.0 mm

kg.

5%

-

5201 00 24

----

Of staple length exceeding 27.0 mm but not exceeding 32.0 mm

kg.

5%

-

5201 00 25

----

Of staple length exceeding 32.0 mm

kg.

5%

-”;

(17) in Chapter 54, in heading 5402,––

(i) for tariff item 5402 11 10 and the entries relating thereto, the following shall be substituted, namely:-

“5402 11 00

--

Of aramids

kg.

5%

-”;

(ii) for sub-heading 5402 59, tariff item 5402 59 90 and the entries relating thereto, the following shall be substituted, namely:-

“5402 59 00

--

Other

kg.

5%

-”;

(18) in Chapter 57, in heading 5702, after tariff item 5702 39 20 and the entries relating thereto, the following shall be inserted, namely:-

“5702 39 90

---

Other

m2

20%

-”;

(19) in Chapter 61, in heading 6115, for sub-heading 6115 21 and the entries relating thereto, the following shall be substituted, namely:-

“-

Other panty hose and tights :”;

(20) in Chapter 62,––

(i) in heading 6213,––

(a) for the entry in column (2) occurring against sub-heading 6213 90, the following shall be substituted, namely:-

“-

Of other textile materials :”;

(b) for the entry in column (2) occurring against tariff item 6213 90 90, the following shall be substituted, namely:-

“---

Other” ;

(ii) in heading 6217,––

(a) for the entry in column (2) occurring against tariff item 6217 10 10, the following shall be substituted, namely:-

“---

For articles of apparel, of cotton”;

(b) for the entry in column (2) occurring against tariff item 6217 10 20, the following shall be substituted, namely:-

“---

For articles of apparel, of synthetic fibres”;

(c) for the entry in column (2) occurring against tariff item 6217 10 30, the following shall be substituted, namely:-

“---

For articles of apparel, of wool”;

(d) for the entry in column (2) occurring against tariff item 6217 10 40, the following shall be substituted, namely:-

“---

For articles of apparel, of silk”;

(e) for the entry in column (2) occurring against tariff item 6217 10 50, the following shall be substituted, namely:-

“---

For articles of apparel, of regenerated fibres”;

(f) for the entry in column (2) occurring against tariff item 6217 10 60, the following shall be substituted, namely:-

“---

For articles of apparel, of other fibres”;

(g) for the entry in column (2) occurring against tariff item 6217 10 70, the following shall be substituted, namely:-

“---

Stockings, socks, sockettes and the like, of cotton”;

(21) in Chapter 63,––

(i) in heading 6301, for the entry in column (2) occurring against tariff item 6301 20 00, the following shall be substituted, namely:-

“-

Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair”;

(ii) in heading 6304, for the entry in column (2) occurring against tariff item 6304 20 00, the following shall be substituted, namely:-

“-

Bed nets specified in Sub-heading Note 1 to this Chapter”;

(iii) in heading 6310, for tariff items 6310 10 90 to 6310 90 10 and the entries relating thereto, the following shall be substituted, namely:-

“6310 10 90

---

Other

kg.

20%

-

6310 90

-

Other :

 

 

 

6310 90 10

---

Woollen rags

kg.

20%

-”;

(22) in Chapter 69,––

(i) in Note 1, in introductive sentence, for the word “shaping:”, the word “shaping :” shall be substituted;

(ii) in heading 6907, for sub-heading 6907 30, tariff item 6907 30 10, sub-heading 6907 40, tariff item 6907 40 10 and the entries relating thereto, the following shall be substituted, namely:-

“6907 30 00

-

Mosaic cubes and the like, other than those of sub-heading 6907 40

m2

15%

-

6907 40 00

-

Furnishing ceramics

m2

15%

-”;

(23) in Chapter 71,––

(i) after Sub-heading Note 3, the following Supplementary Note shall be inserted, namely:-

“Supplementary Note:

For the purposes of heading 7104, “Diamonds” means-

(a) chemically produced stones which have essentially the same chemical composition and crystal structure as a particular natural diamond and are produced using various methods including High Pressure High Temperature method (HPHT) and Chemical Vapour Deposition method (CVD); or

(b) stones obtained artificially by various means, e.g., agglomerating, pressing or fusing together (usually with the aid of a blow pipe) fragments of natural diamonds which have generally been reduced to a powder.”;

(ii) in heading 7104,––

(a) for tariff item 7104 21 00 and the entries relating thereto, the following shall be substituted, namely:-

“7104 21

--

Diamonds :

 

 

 

7104 21 10

---

Industrial

c/k

10%

-

7104 21 20

---

Non-industrial

c/k

10%

-”;

(b) for tariff item 7104 91 00 and the entries relating thereto, the following shall be substituted, namely:-

“7104 91

--

Diamonds :

 

 

 

7104 91 10

---

Industrial

c/k

10%

-

7104 91 20

---

Non-industrial

c/k

10%

-”;

(iii) in heading 7105, for tariff item 7105 10 00 and the entries relating thereto, the following shall be substituted, namely:-

“7105 10

-

Of diamonds :

 

 

 

7105 10 10

---

Of heading 7102

c/k

10%

-

7105 10 20

---

Of heading 7104

c/k

10%

-”;

(iv) in heading 7113,––

(a) for tariff items 7113 11 20 and 7113 11 30 and the entries relating thereto, the following shall be substituted, namely:-

 

“---

Other jewellery :

 

 

 

7113 11 41

----

Unstudded

kg.

25%

-

7113 11 42

----

Studded with pearls

kg.

25%

-

7113 11 43

----

Studded with diamonds of heading 7102

kg.

25%

-

7113 11 44

----

Studded with diamonds of heading 7104

kg.

25%

-

7113 11 45

----

Studded with other precious and semi-precious stones

kg.

25%

-

7113 11 49

----

Other

kg.

25%

-”;

(b) for tariff items 7113 19 10 to 7113 19 50 and the entries relating thereto, the following shall be substituted, namely:-

 

“---

Of gold :

 

 

 

7113 19 11

----

Unstudded

kg.

25%

-

7113 19 12

----

Studded with pearls

kg.

25%

-

7113 19 13

----

Studded with diamonds of heading 7102

kg.

25%

-

7113 19 14

----

Studded with diamonds of heading 7104

kg.

25%

-

7113 19 15

----

Studded with other precious and semi-precious stones

kg.

25%

-

7113 19 19

----

Other

kg.

25%

-

 

---

Of platinum :

 

 

 

7113 19 21

----

Unstudded

kg.

25%

-

7113 19 22

----

Studded with pearls

kg.

25%

-

7113 19 23

----

Studded with diamonds of heading 7102

kg.

25%

-

7113 19 24

----

Studded with diamonds of heading 7104

kg.

25%

-

7113 19 25

----

Studded with other precious and semi-precious stones

kg.

25%

-

7113 19 29

----

Other

kg.

25%

-”;

(24) in Chapter 84,––

(i) in heading 8414, for tariff item 8414 10 00 and the entries relating thereto, the following shall be substituted, namely:-

“8414 10

-

Vacuum pumps :

 

 

 

8414 10 10

---

with maximum flow-rate greater than 5 m³/h (under standard temperature (273 K (0 °C)) and pressure (101.3 kPa) conditions)

u

7.5%

-

8414 10 90

---

Other

u

7.5%

-”;

(ii) in heading 8419,––

(a) for tariff items 8419 50 10 to 8419 50 90 and the entries relating thereto, the following shall be substituted, namely:-

 

“---

with a heat transfer surface area of greater than 0.15 m², and less than 20 m² :

 

 

 

8419 50 11

----

Shell and tube type

u

7.5%

-

8419 50 12

----

Plate type

u

7.5%

-

8419 50 13

----

Spiral type

u

7.5%

-

8419 50 19

----

Other

u

7.5%

-

 

---

Other :

 

 

 

8419 50 91

----

Shell and tube type

u

7.5%

-

8419 50 92

----

Plate type

u

7.5%

-

8419 50 93

----

Spiral type

u

7.5%

-

8419 50 99

----

Other

u

7.5%

-”;

(b) for tariff item 8419 89 10 and the entries relating thereto, the following shall be substituted, namely:-

 

“---

Pressure vessels, reactors, columns or towers or chemical storage tanks :

 

 

 

8419 89 11

----

Pressure vessels

u

10%

-

8419 89 12

----

Reactors with total internal (geometric) volume greater than 0.1 m³ (100 l) and less than 20 m³ (20000 l)

u

10%

-

8419 89 13

----

Other reactors

u

10%

-

8419 89 14

----

Distillation or absorption columns of internal diameter greater than 0.1 m

u

10%

-

8419 89 15

----

Other distillation or absorption columns

u

10%

-

8419 89 16

----

Chemical storage tanks with a total internal (geometric) volume greater than 0.1 m³ (100 l)

u

10%

-

8419 89 17

----

Other chemical storage tanks

u

10%

-

8419 89 19

----

Other

u

10%

-”;

(25) in Chapter 85,––

(i) in heading 8517,––

(a) for the entry in column (2) occurring against tariff item 8517 62 30, the following shall be substituted, namely:-

“---

Modems (modulators-demodulators) for xDSL based Wireline Telephony”;

(b) tariff item 8517 62 40 and the entries relating thereto shall be omitted;

(c) for the entry in column (2) occurring against tariff item 8517 62 70, the following shall be substituted, namely:-

“---

Multiplexers, statistical multiplexers for PDH based Wireline Telephony”;

(d) in sub-heading 8517 69,––

(A) tariff item 8517 69 50 and the entries relating thereto shall be omitted;

(B) for the entry in column (2) occurring against tariff item 8517 69 60, the following shall be substituted, namely:-

“---

Set top boxes for gaining access to internet for Wireline Telephony”;

(ii) for heading 8524, tariff items 8524 11 00 to 8524 99 00 and the entries relating thereto, the following shall be substituted, namely:-

“8524

 

FLAT PANEL DISPLAY MODULES, WHETHER OR NOT INCORPORATING TOUCH-SENSITIVE SCREENS

 

 

 

 

-

Without drivers or control circuits :

 

 

 

8524 11

--

Of liquid crystals :

 

 

 

8524 11 10

---

For the goods of sub-heading 8471 30 or 8471 41

u

15%

-

8524 11 20

---

For the goods of sub-heading 8517 13 or 8517 14

u

15%

-

8524 11 30

---

For the goods of sub-heading 8528 72 or 8528 73

u

15%

-

8524 11 90

---

Other

u

15%

-

8524 12

--

Of organic light-emitting diodes (OLED) :

 

 

 

8524 12 10

---

For the goods of sub-heading 8471 30 or 8471 41

u

15%

-

8524 12 20

---

For the goods of sub-heading 8517 13 or 8517 14

u

15%

-

8524 12 30

---

For the goods of sub-heading 8528 72 or 8528 73

u

15%

-

8524 12 90

---

Other

u

15%

-

8524 19

--

Other :

 

 

 

8524 19 10

---

For the goods of sub-heading 8471 30 or 8471 41

u

15%

-

8524 19 20

---

For the goods of sub-heading 8517 13 or 8517 14

u

15%

-

8524 19 30

---

For the goods of sub-heading 8528 72 or 8528 73

u

15%

-

8524 19 90

---

Other

u

15%

-

 

-

Other :

 

 

 

8524 91

--

Of liquid crystals :

 

 

 

8524 91 10

---

For the goods of sub-heading 8471 30 or 8471 41

u

15%

-

8524 91 20

---

For the goods of sub-heading 8517 13 or 8517 14

u

15%

-

8524 91 30

---

For the goods of sub-heading 8528 72 or 8528 73

u

15%

-

8524 91 90

---

Other

u

15%

-

8524 92

--

Of organic light-emitting diodes (OLED) :

 

 

 

8524 92 10

---

For the goods of sub-heading 8471 30 or 8471 41

u

15%

-

8524 92 20

---

For the goods of sub-heading 8517 13 or 8517 14

u

15%

-

8524 92 30

---

For the goods of sub-heading 8528 72 or 8528 73

u

15%

-

8524 92 90

---

Other

u

15%

-

8524 99

--

Other :

 

 

 

8524 99 10

---

For the goods of sub-heading 8471 30 or 8471 41

u

15%

-

8524 99 20

---

For the goods of sub-heading 8517 13 or 8517 14

u

15%

-

8524 99 30

---

For the goods of sub-heading 8528 72 or 8528 73

u

15%

-

8524 99 90

---

Other

u

15%

-”;

(26) in Chapter 87, in heading 8704, after tariff item 8704 10 10 and the entries relating thereto, the following shall be inserted, namely:-

“8704 10 90

---

Other

u

40%

-”.

 
 
 
 

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