SCH-04 - Fourth Schedule - Finance Act, 1995

THE FOURTH SCHEDULE (See section 80) PART I In the Schedule to the Central Excise Tariff Act, (1) in Chapter 4,- (i) in sub-heading Nos. 0401.13, 0402.10 and 0403.10, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (ii) in sub-heading No. 0401.14, for the entry in column (4), the entry 10% shall be substituted; (2) in Chapter 11, in sub-heading Nos. 1102.00 and 1104.00, for the entry in column (4) occurring against each of them, the entry Nil shall be substituted; (3) in Chapter 14, in sub-heading No.1401.00, for the entry in column (4); the entry Nil shall be substituted; (4) in Chapter 15,- (i) in sub-heading No.1504.00, for the entry in column (4), the entry Rs. 1,500 per tonne shall be substituted; (ii) in sub-heading No.1505.00, for the entry in column (4), the entry Nil shall be substituted; (iii) in sub-heading No. 1508.90, for the entry in column (4), the entry Rs. 1,500 per tonne shall be substituted; (5) in Chapter 17, in sub-heading No.1704.10, for the entry in column (4), the entry 20% shall be substituted; (6) in Chapter 18, for the entry in column (4) occurring against all the sub-heading Nos., the entry 20% shall be substituted; (7) in Chapter 19, in sub-heading Nos. 1901.19 and 1901.90, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (8) in Chapter 21,- (i) for NOTE 3, the following NOTE shall be substituted, namely:- 3. In this Chapter, Pan Masala means any preparation containing betel nuts and any one or more of the following ingredients, namely line, katha (catechu) and tobacco, whether or not containing any other ingredients, such as cardamom, copra and menthol. . (ii) NOTES 4 and 5 shall be renumbered as NOTES 8 and 9 respectively and before NOTE 8 as so renumbered, the following NOTES shall be inserted, namely:- 4. In this Chapter Betel nut powder known as supari means any preparation containing betel nuts but not containing any one or more of the following ingredients, namely lime, katha (catechu) and tobacco, whether or not containing any other ingredients, such as cardamom, copra and menthol. 5. Sub-heading No.2108.10, inter alia, includes preparations for lemonades or other beverages, consisting, for example, of; flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture of aerated water, such as in automatic vending machines. 6. For the purpose of sub-heading No. 2108.20, the expression Sharbat means any non-alcoholic sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours, such as rose, khus, kewra but not including aerated preparations. 7. In relation to products of heading Nos. 21.06, 21.07 and 21.08, labelling or re-labelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumers, shall amount to manufacture . ;: (iii) in NOTE 9 as so renumbered, for the figures 21.07 , the figures 21.08 shall be substituted; (iv) in sub-heading No. 2105.00, for the entry in column (4), the entry 10% shall be substituted; (9) in Chapter 22,- (i) for the existing NOTE, the following NOTES shall be substituted, namely:- NOTES 1. This Chapter does not cover alcoholic liquors for human consumption. 2. In relation to natural or artificial mineral waters of heading Nos. 22.01 and 22.02, processes, such as filtration, purification or any other process or any one or more of these processes, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . 3. In this Chapter, brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. ; (ii) in sub-heading Nos. 2201.11, 2201.12, 2201.19, 2202.11, 2202.12, 2202.13, 2202.14 and 2202.19, for the entry in column (4) occurring against each of them, the entry 40% shall be substituted; (iii) in sub-heading No. 2202.90, for the entry in column (4), the entry 10% shall be substituted; (10) in Chapter 24,- (i) in NOTE 2, for the figures and word 24.02, 24.03 and 24.04 , the figures and word 24.01, 24.02, 24.03 and 24.04 shall be substituted; (ii) in sub-heading No. 2401.00, for the entry in column (4), the entry 40% shall be substituted; (iii) in sub-heading Nos. 2404.41 and 2404.49, for the entry in column (4) occurring against each of them, the entry 40% shall be substituted; (11) in Chapter 25,- (i) in sub-heading Nos. 2502.30 and 2502.50, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (ii) in sub-heading No. 2503.00, for the entry in column (4), the entry 10% shall be substituted; (12) in Chapter 32,- (i) the existing NOTES 3, 4, 5, 6 and 7, shall be renumbered as NOTES 4, 5, 6, 7 and 8 respectively and before NOTE 3 as so renumbered, the following NOTE shall be inserted, namely:- 3. In relation to products of heading No. 32.06, labelling or re- labelling of containers and re-packing from bulk packs to retial packs for the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . ; (ii) in sub-heading Nos. 3208.10, 3208.20, 3208.30, 3208.90, 3209.10, 3209.20 and 3209.90, for the entry in column (4), occurring against each of them, the entry 20% shall be substituted; (13) in Chapter 33,- (i) in sub-heading Nos. 3301.00, 3302.10, 3302.90, 3303.00, 3305.10, 3306.00 and 3307.49, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (ii) in sub-heading Nos. 3304.00, 3305.90, 3307.10, 3307.20, 3307.30 and 3307.90, for the entry in column (4) occurring against each of them, the entry 40% shall be substituted; (14) in Chapter 39, for the entry in column (4) occurring against all the subheading Nos., the entry 25% shall be substituted; (15) in Chapter 40,- (i) in sub-heading Nos. 4005.00, 4006.10, 4008.11, 4008.19, 4008.21, 4009.92, 4010.10 and 4010.90, for the entry in column (4) occurring against each of them, the entry 25% shall be substituted; (ii) in sub-heading Nos. 40.11.80 and 4011.91, for the entry in column (4) occurring against each of them, the entry 35% shall be substituted; (iii) in sub-heading No. 4016.11, for the entry in column (4), the entry 25% shall be substituted; (16) in Chapter 41, for the entry in column (4) occurring against sub-heading No. 4101.00, the entry Nil shall be substituted; (17) in Chapter 42, for the entry in column (4) occurring against all the sub-heading Nos., the entry 25% shall be substituted; (18) in Chapter 44, in sub-heading Nos. 4406.10, 4406.20, 4406.30, 4406.90, 4407.10 and 4407.90, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (19) in Chapter 48,- (i) in sub-heading No. 4811.30, for the entry in column (4), the entry 25% shall be substituted; (ii) in sub-heading No. 4815.00, for the entry in column (4), the entry 20% shall be substituted; (iii) in sub-heading No. 4823.90, for the entry in column (4), the entry 25% shall be substituted; (20) in Section XI,- (i) for NOTES 1 and 2, the following NOTES shall be substituted, namely:- 1. This Section does not cover: (a) Animal brush-making bristles or hair (Chapter 5); horsehair or horsehair waste (Chapter 5); (b) Human hair or articles of human hair (Chapter 5 or 67), except straining cloth of a kind commonly used in oil presses or the like (heading No. 59.11); (c) Cotton linters or other vegetable materials of Chapter 14; (d) Asbestos of Chapter 25 or articles of asbestos or other products of Chapter 68; (e) Articles of Chapter 30 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); (f) Sensitised textiles of Chapter 37; (g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basket-ware or wickerwork of such monofilament or strip (Chapter 46); (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; (k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of Chapter 43; (l) Articles of textile materials of Chapter 42; (m) Products or articles of Chapter 48 (for example, cellulose wadding); (n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; (o) Hair-nets or other headgear or parts thereof, of Chapter 65; (p) Goods of Ghapter 67; (q) Abrasive-coated textile material (Chapter 68) and also carbon fibres or articles of carbon fibres of Chapter 68; (r) Glass fibres of articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); (s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); or (t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets). 2. (A) Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. (B) For the purposes of the above rule: (a) Gimped horsehair yarn (heading No. 51.09) and metallised yarn (heading No. 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; (b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter; (c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter; (d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material. (C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4 and 12 below. ; (ii) in NOTE 3, for the opening portion, the following shall be substituted, namely:- 3. For the purposes of heading Nos. 52.04; 54.01 and 55.08, sewing thread means multiple (folded) or cabled yarn. ; (iii) for NOTES 12, 13 and 14, the following NOTE and SUBHEADING NOTES shall be substituted, namely:- 12. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns [single, multiple (folded) or cabled] of the following descriptions are to be treated as twine, cordage, ropes and cables : (a) Of silk or waste silk, measuring more than 18000 deniers; (b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 9000 deniers; (c) Of true hemp or flax: (i) Polished or glazed, measuring 1286 deniers or more; or (ii) Not polished or glazed, measuring more than 18000 deniers; (d) Of coir, consisting of three or more piles; (e) Of other vegetable fibres, measuring more than 18000 deniers; or (f) Reinforced with metal thread. (B) Exceptions: (a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; (b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54; (c) Silk worm gut of heading No. 50.04, and monofilaments of Chapter 54; (d) Metailised yarn of heading No. 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and (e) Chenille yarn, gimped yarn and loop wale-yarn of heading No. 56.06. SUBHEADING NOTES 1. In this Section and, where applicable, throughout this Schedule, the following expressions have the meanings hereby assigned to them: (a) ELASTOMERIC YARN Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one-and-a half times its original length. (b) UNBLEACHED YARN Yarn which: (i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or (ii) is of indeterminate colour ( grey yarn ), manufactured from garnetted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide). (c) BLEACHED YARN Yarn which: (i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing; (ii) consists of a mixture of unbleached and bleached fibres; or (iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns. (d) COLOURED (DYED OR PRINTED) YARN Yarn which: (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres; (ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; (iii) is obtained from slivers or rovings which have been printed; or (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54. (e) UNBLEACHED WOVEN FABRIC Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye. (f) BLEACHED WOVEN FABRIC Woven fabric which: (i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece; (ii) consists of bleached yarn; or (iii) consists of unbleached and bleached yarn. (g) DYED WOVEN FABRIC Woven fabric which: (i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or (ii) consists of coloured yarn of a single uniform colour. (h) WOVEN FABRIC OF YARNS OF DIFFERENT COLOURS Woven fabric (other than printed woven fabric) which: (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres); (ii) consists of unbleached or bleached yarn and coloured yarn; or (iii) consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration). (ij) PRINTED WOVEN FABRIC Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process). The process of mercerisation does not affect the classification of yarns or fabrics, within the above categories. 2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 above for the classification of a product of Chapters 50 to 55 consisting of the same textile materials. (B) For the application of this rule:- (i) where appropriate, only the part which determines the classification under rule 3 for the interpretation of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) shall be taken into account; (ii) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric; (iii) in the case of embroidery of heading No. 58.05 only the ground fabrics shall be taken into account. However, embroidery without visible ground shall be classified with reference to the embroidering threads alone. ; (21) in Chapter 51,- (i) for NOTES 2 and 3, the following NOTES shall be substituted, namely:- 2. In relation to products of heading Nos. 51.05, 51.06, 51.07, 51.08, 51.09, 51.10, 51.11 and 51.12 and the entries relating thereto, the expressions wool , fine animal hair , and coarse animal hair shall include respective waste and garnetted stock after they have been carded, combed or otherwise processed for spinning. 3. In relation to products of heading Nos. 51.06, 51.07, 51.08 and 51.09, dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to manufacture . ; (ii) in NOTE 4, for the words and figures heading No. 51.07 , the words and figures heading Nos. 51.10, 51.11 and 51.12 shall be substituted; (22) in Chapter 52, for the NOTES, the following NOTES shall be substituted, namely:- NOTES 1. In relation to products of heading Nos. 52.04, 52.05 and 52.06, the process of dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to manufacture . 2. In relation to products of heading Nos. 52.03, 52.04, 52.05, 52.06, 52.07, 52.08 and 52.09 and the entries relating thereto, the expression cotton shall include waste and garnetted stock after they have been carded, combed or otherwise processed for spinning. 3. In relation to products of heading Nos. 52.07, 52.08 and 52.09, bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes shall amount to manufacture . ; (23) in Chapter 54, for the NOTES, the following NOTES shall be substituted, namely: NOTES 1. Throughout this Schedule, the term man made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes, either: (a) By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or (b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates. The terms synthetic and artificial , used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). The terms man made , synthetic and artificial shall have the same meanings when used in relation to textile materials . 2. Heading Nos. 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55. 3. In relation to products of heading Nos. 54.01, 54,02, 54.03, 54.04 and 54.05, dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to manufacture . 4. For the purposes of heading Nos. 54.06 and 54.07, bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other processes or any one or more of these processes shall amount to manufacture . ; (24) in Chapter 55, for the NOTES, the following NOTES shall be substituted, namely: NOTES 1. For the purposes of heading Nos. 55.01 and 55.02, synthetic filament tow and artificial filament tow apply only to tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications: (a) Length of tow exceeding 2 metres; (b) Twist less than 5 turns per metre; (c) Measuring per filament less than 60 deniers; (d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length; (e) Total measurement of tow more than 18,000 deniers. Tow of a length not exceeding 2 metres is to be classified in heading No. 55.03 or 55.04. 2. In relation to products of heading Nos. 55.09 and 55.10, dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to manufacture . 3. In relation to products of heading Nos. 55.06, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 55.13 and 55.14 and the entries relating thereto, the expression staple fibres shall include waste of synthetic staple fibres or filaments and waste of artificial staple fibres or filaments after they have been carded, combed or otherwise processed for spinning. 4. In relation to products of heading Nos. 55.11, 55.12, 55.13 and 55.14, bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or other processes or any one or more of these processes shall amount to manufacture .; (25) in Chapter 57, NOTE 3 shall be omitted; any (26) in Chapter 58,- (i) in NOTE 4, for the word knitted , the word knotted shall be substituted; (ii) for NOTES 6 and 7, the following NOTES shall be substituted, namely:- 6. For the purposes of heading No. 58.06, the expression narrow woven fabrics means: (a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges; (b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and (c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm. Narrow woven fabrics with woven fringes are to be classified in heading No. 58.08. 7. In addition to the products of heading No. 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 8. In relation to fabrics of this Chapter, bleaching, mercerising, dyeing, printing, water proofing, shrink proofing, tentering, heat-setting, crease resistant, organdie processing or any other process or any one or more of these processes shall amount to manufacture . ; (27) in Chapter 59,- (i) for NOTE 1, the following NOTE shall be substituted, namely:- 1. Except where the context otherwise requires, for the purposes of this Chapter the expression textile fabrics applies only to the woven fabrics of Chapters 50 to 55 and heading Nos. 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading No. 58.08 and the knitted or crocheted fabrics of heading No. 60.02. ; (ii) in NOTE 2,- (i) in clause (a), after sub-clause (5), the following sub-clause shall be inserted, namely:- (6) Textile products of heading No. 58.10, ; (ii) clause (c) shall be omitted; (iii) for NOTES 3, 4 and 5, the following NOTES shall be substituted, namely:- 3. For the purposes of heading No. 59.05, the expression textile wall coverings applies to products in rolls; of a width of not less than 45 cms., suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading No. 48.14) or on a textile backing (generally heading No. 59.07). 4. For the purposes of heading No. 59.06, the expression rubberised textile fabrics means: (a) Textile fabrics Impregnated, coated, covered or laminated with rubber; (i) weighing not more than 1,500 g/m2; or (ii) weighing more than 1,500 g/m2, and containing more than 50 per cent. by weight of textile material; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No. 56.04; (c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and (d) Plates, sheets or strip, of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement, other than quilted textile products. 5. Heading No. 59.07 does not apply to: (a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio backcloths or the like); (c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading; (d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances; (e) Wood veneered on a backing of textile fabrics (Chapter 44); (f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (Chapter 68); (g) Agglomerated or reconstituted mica, on a backing of textile fabrics (Chapter 68); or (h) Metal foil on backing of textile fabrics (Section XV). ; (iv) in NOTE 6, for the figures 59.08 , the figures 59.10 shall be substituted; (v) in NOTE 7,- (a) in the opening line, for the figures 59.09 , the figures 59.11 shall be substituted; (b) in clause (a), for the figures and word 59.07 and 59.08 , the figures and word 59.08, 59.09 and 59.10 shall be substituted; (c) in clause (b), for the figures and word 59.07 and 59.08 , the figures and word 59.08, 59.09 and 59.10 shall be substituted; (28) in Chapter 60,- (i) for NOTE 1, the following NOTE shall be substituted, namely: 1. This Chapter does not cover: (a) Crochet lace of heading No. 58.04; (b) Labels, badges or similar articles, knitted or crocheted, of heading No. 58.07; or (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading No. 60.01 ; (ii) after NOTE 3, the following NOTE shall be inserted, namely: 4. In relation to products referred to in this Chapter, bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, tendering, heat- setting, crease-resistant, organdie processing of any other process or any one or more of these processes shall amount to manufacture . ; (29) in Chapter 68,- (i) in sub-heading Nos. 6804.10, 6804.20, 6804.30 and 6804.90, for the entry. in column (4) occurring against each of them, the entry 25% shall be substituted; (ii) in sub-heading No. 6807.00, for the entry in column (4), the entry 20% shall be substituted; (30) in Chapter 69,- (i) in sub-heading Nos. 6905.00, 6906.90, 6907.00, 6908.10, 6909.10, 6909.20, 6909.30, 6909.90, 6910.00 and 6911.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (ii) in sub-heading No. 6906. 10, for the entry in column (4), the entry 30% . shall be substituted; (31) in Chapter 70, in sub-heading No. 7007.90, for the entry in column (4), the entry 20% shall be substituted; (32) in Section XV; after NOTE 6, the following NOTE shall be inserted, namely:- 7. In relation to the products of this section, the process of obtaining goods. and materials by breaking up of ships, boats and other floating structures shall amount to manufacture . ; (33) in Chapter 76, for the entry in column (4) occurring against all the sub-heading Nos., the entry 15% shall be substituted; (34) in Chapter 83, in sub-heading No. 8303.00, for the entry in column (4), the entry 20% shall be substituted; (35) in Section XVI, in NOTE 1, in clause (e), for figures 59.08 and 59.09 , the figures 59.10 and 59.11 shall respectively be substituted; (36) in Chapter 84,- (i) in sub-heading Nos. 8409.00, 8422.90, 8431.00, 8466.00, 8470.00, 8471.00, 8472.00, 8473.00, 8481.99, 8482.00, 8483.00, 8484.00, 8485.10 and 8485.90, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted; (ii) in sub-heading Nos. 8414.10, 8414.91, 8415.00, 8418.00, 8419.00, 8476.11, 8476.91, 8481.10 and 8481.91, for the entry in column (4) occurring against each of them, the entry 40% shall be substituted; (iii) in sub-heading Nos. 8422.10, 8476.19 and 8476.99, for the entry in column (4), the entry 20% shall be substituted; (37) in Chapter 85,- (i) in sub-heading Nos. 8503.00, 8508.00 and 8525.00, for the entry in column (4) occurring against each of them, the entry 15% shall be substituted; (ii) in sub-heading Nos. 8502.00, 8504.00 and 8535.00, for the entry in column (4) occurring against each of them, the entry 10% shall be substituted; (iii) in sub-heading No. 8536.10, for the entry in column (4), the entry 40% shall be substituted; (iv) in sub-heading Nos. 8506.00, 8507.00, 8509.00, 8510.00, 8511.00, 8512.00, 8516.00, 8523.11, 8523.12, 8523.13, 8523.14, 8523.19, 8523.20, 8523.90, 8524.10, 8524.21, 8524.22, 8524.23, 8524.24, 8524.29, 8524.30, 8524.90, 8543.00, 8545.00, 8546.00 and 8548.00, for the entry in column (4) occurring against each of them, the entry 20% shall be substituted; (v) in sub-heading No. 8544.00, for the entry in column (4), the entry 25% shall be substituted; (38) in Chapter 87, in sub-heading Nos. 8708.00 and 8714.00, for the entry in column (4), the entry 15% shall be substituted; (39) in Chapter 89, in sub-heading Nos. 8901.00, 8902.00, 8904.00, 8905.00 and 8906.00, for the entry in column (4), the entry Nil shall be substituted; (40) in Chapter 90, in sub-heading Nos. 9032.11 and 9032.91, for the entry in column (4), occurring against each of them, the entry 40% shall be substituted; (41) in Chapter 94, in sub-heading No. 9404.00, for the entry in column (4), the entry 25% shall be substituted; (42) in Chapter 96, in sub-heading No. 9605.10, for the entry in column (4), the entry 40% shall be substituted. PART II Heading No. Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 7, for heading No. 07.01 and the entries relating thereto, the following shall be substituted, namely:- 07.01 0701.00 DRIED VEGETABLES, INCLUDING POTATOES, ONIONS AND MUSHROOMS, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED; DRIED LEGUMINOUS VEGETABLES, INCLUDING PEAS AND BEANS, SHELLED, WHETHER OR NOT SKINNED OR SPLIT Nil ; (2) in Chapter 8, for heading No. 08.01 and the entries relating thereto, the following shall be substituted, namely:- 08.01 0801.00 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS Nil ; (3) in Chapter 9, for heading Nos. 09.01, 09.02 and 09.03 and the entries relating thereto, the following shall be substituted, namely:- 09.01 0901.00 COFFEE, WHETHER OR NOT CURED OR ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION Nil 09.02 0902.00 TEA, INCLUDING TEA WASTE Nil 09.03 0903.00 SPICES Nil ; (4) in Chapter 11, (i) for heading No. 11.01 and the entries relating thereto, the following shall be substituted, namely:- 11.01 1101.00 PRODUCTS OF THE MILLING INDUSTRY, INCLUDING FLOURS, GROATS, MEAL AND GRAINS OF CEREALS, AND FLOUR, MEAL OR FLAKES OF VEGETABLES Nil ; (ii) for heading No. 11.03 and the entries relating thereto, the following shall be substituted, namely:- 11.03 1103.00 STARCHES Nil ; (5) in Chapter 13, for heading No. 13.01 and the entries relating thereto, the following shall be substituted, namely:- 13.01 1301.00 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Nil ; (6) in Chapter 15, for heading No. 15.03 and the entries relating thereto, the following shall be substituted, namely:- 15.03 1503.00 FIXED VEGETABLE OILS, OTHER THAN THOSE OF HEADING No. 15.02 Nil ; (7) in Chapter 16 for heading No. 16.01 and the entries relating thereto, the following shall be substituted, namely:- 16.01 1601.00 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, INCLUDING SAUSAGES AND SIMILAR PRODUCTS, EXTRACTS AND JUICES, PREPARED OR PRESERVED FISH AND CAVIER AND CAVIER SUBSTITUTES Nil ; (8) in Chapter 20, for heading No. 20.01 and the entries relating thereto, the following shall be substituted, namely:- 20.01 2001.00 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS, INCLUDING JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, FRUIT JUICES AND VEGETABLE JUICES, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER Nil ; (9) In Chapter 21, (i) for heading Nos. 21.06 and 21.07 and the entries relating thereto, the following shall be substituted, namely:- 21.06 2106.00 PAN MASALA 50% 21.07 2107.00 BETEL NUT POWDER KNOWN AS SUPARI 20% ; (ii) after heading No. 21.07 and the entries relating thereto, the following shall be inserted, namely: 21.08 EDIBLE PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED 2108.10 - Preparations for Lemonades or other Beverages intended for use in the manufacture of Aerated Water 40% 2108.20 - Sharbat 20% 2108.30 - Prasad or Prasadam Nil 2108.40 - Sterilised or Pasteurised Miltone Nil 2108.90 - Other 20% ; (10) in Chapter 24, for heading No. 24.02 and the entries relating thereto, the following shall be substituted, namely:- 24.02 2402.00 CIGARS AND CHEROOTS OF TOBACCO OR OF TOBACCO SUBSTITUTES Nil ; (11) in Chapter 25, for heading No. 25.05 and the entries relating thereto, the following shall be substituted, namely:- 25.05 2505.00 MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED (INCLUDING CLAY, EARTH COLOURS, NATURAL ABRASIVES, SULPHURS, SLATE AND STONE), LIME; PLASTERS WITH A BASIS OF CALCIUM SULPHATE, WHETHER OR NOT COLOURED, BUT NOT INCLUDING PLASTERS SPECIALLY PREPARED FOR USE IN DENTISTRY Nil ; (12) in Chapter 27, for heading Nos. 27.09 and 27.10 and the entries relating thereto, the following shall be substituted, namely:- 27.09 2709.00 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE 10% 27.10 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS - Motor spirit, that is to say, any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25 C, and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines: 2710.11 -- Special boiling point spirits (other than Benzene, Toluol) with nominal boiling point range 55-115 o C 20% 2710.12 -- Special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) with nominal boiling point range 63-70 C 20% 2710.13 -- Other special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) 20% 2710.14 -- Naphtha 10% 2710.19 -- Other 20% 2710.90 - Other 10% (13) in Chapter 37, for heading No. 37.04 and the entries relating thereto, the following shall be substituted, namely:- 37.04 PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED 3704.10 - Photographic paper or paperboard 20% 3704.20 - Sensitised textiles 20% 3704.90 - Other 20% ; (14) in Chapter 44, for heading No. 44.10 and the entries relating thereto, the following shall be substituted, namely:- 44.10 ARTICLES OF WOOD NOT ELSEWHERE SPECIFIED - Doors, of wood: 4410.11 -- Flush doors 20% 4410.19 -- Other Nil 4410.90 - Other Nil ; (15) in Chapter 48, (i) for heading No. 48.02 and the entries relating thereto, the following shall be substituted, namely:- 48.02 4802.00 UNCOATED PAPER AND PAPERBOARD OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND PUNCH CARD) STOCK AND PUNCH TAPE PAPER, IN ROLLS OR SHEETS, OTHER THAN PAPER OF HEADING No. 48.01 OR 48.03; HANDMADE PAPER AND PAPERBOARD 20% ; (ii) for heading No. 48.04 and the entries relating thereto, the following shall be substituted, namely:- 48.04 4804.00 UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING No. 48.02 OR 48.03 20% ; (16) in Chapter 50, for heading Nos. 50.01, 50.02 and 50.03 and the entries relating thereto, the following shall be substituted, namely:- 50.01 5001.00 SILK-WORM COCOONS SUITABLE FOR REELING Nil 50.02 5002.00 RAW SILK (NOT THROWN) Nil 50.03 SILK WASTE (INCLUDING COCOONS UN-SUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) Nil 5003.10 - Not carded or combed Nil 5003.90 - Other Nil 50.04 SILK YARN AND YARN SPUN FROM SILK WASTE; SILK-WORM GUT - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5004.11 -- Containing 85% or more by weight of silk or silk waste Nil 5004.19 -- Containing less than 85% by weight of silk or silk waste 20% 5004.90 - Other Nil 50.05 WOVEN FABRICS OF SILK OR OF SILK WASTE 5005.10 -- Fabrics of noil silk Nil 5005.20 -- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk Nil 5005.90 -- Other fabrics Nil ; (17) in Chapter 51, for heading Nos. 51.01, 51.02, 51.03, 51.04, 51.05, 51.06, 51.07 and 51.08 and the entries relating thereto, the following shall be substituted, namely:- 51.01 5101.00 WOOL, NOT CARDED OR COMBED Nil 51.02 5102.00 FINE OR COARSE ANIMAL HAIR, NOT, CARDED OR COMBED Nil 51.03 5103.00 WASTE OF WOOL OR OF FINE OR COARSE ANIMAL HAIR, INCLUDING YARN WASTE BUT EXCLUDING GARNETTED STOCK Nil 51.04 5104.00 GARNETTED STOCK OF WOOL OR OF FINE OR COARSE ANIMAL HAIR Nil 51.05 WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR COMBED (INCLUDING COMBED WOOL IN FRAGMENTS) 5105.10 -- Carded Wool Nil - Wools tops and other combed wool: 5105.21 -- Combed wool in fragments 10% 5105.29 -- Other 10% 5105.30 -- Fine animal hair, carded or combed 10% 5105.40 -- Coarse animal hair, carded or combed 10% 51.06 YARN OF CARDED WOOL - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5106.11 -- Containing 85% or more by weight of wool 10% 5106.12 -- Containing less than 85% by weight of wool 10% 5106.90 -- Other Nil 51.07 YARN OF COMBED WOOL - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5107.11 -- Containing 85% or more by weight of wool 10% 5107.12 -- Containing less than 85% by weight of wool 10% 5107.90 -- Other Nil 51.08 5108.00 YARN OF FINE ANIMAL HAIR (CARDED OR COMBED) 20% 51.09 5109.00 YARN OF COARSE ANIMAL HAIR OR OF HORSE HAIR (INCLUDING GIMPED HORSE HAIR YARN) 20% 51.10 WOVEN FABRICS OF CARDED WOOL OR OF CARDED FINE ANIMAL HAIR 5110.10 - Not subjected to any process 15% - Subjected to the process of milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes: 5110.21 -- Bleached woven fabrics 15% 5110.22 -- Dyed woven fabrics 15% 5110.23 -- Printed woven fabrics 15% 5110.29 -- Other woven fabrics 15% 51.11 WOVEN FABRICS OF COMBED WOOL OR OF COMBED FINE ANIMAL HAIR 5111.10 - Not subjected to any process 15% - Subjected to the process of milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes: 5111.21 -- Bleached woven fabrics 15% 5111.22 -- Dyed woven fabrics 15% 5111.23 -- Printed woven fabrics 15% 5111.29 -- Other woven fabrics 15% 51.12 WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF HORSE HAIR 5112.10 -- Not subjected to any process -- Subjected to the process of milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes: 5112.21 -- Bleached woven fabrics 15% 5112.22 -- Dyed woven fabrics 15% 5112.23 -- Printed woven fabrics 15% 5112.29 -- Other woven fabrics 15% ; (18) in Chapter 52, for heading Nos. 52.01, 52.02, 52.03, 52.04, 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11 and 52.12 and the entries relating thereto, the following shall be substituted, namely:- 52.01 5201.00 COTTON, NOT CARDED OR COMBED Nil 52.02 COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK) 5202.10 Yarn waste (including thread waste) Nil - Other: 5202.91 -- Garnetted stock Nil 5202.99 -- Other Nil 52.03 5203.00 COTTON, CARDED OR COMBED Nil 52.04 5204.00 COTTON, SEWING THREAD Nil 52.05 COTTON, YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON -- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5205.11 -- Single yarn 20% 5205.19 -- Multiple (folded) or cabled yarn 20% 5205.90 -- Other Nil 52.06 COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING LESS THAN 85% BY WEIGHT OF COTTON -- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5206.11 -- Single yarn 20% 5206.12 -- Multiple (folded) or cabled yarn 20% 5206.90 -- Other Nil 52.07 WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON 5207.10 -- Not subjected to any process 20% -- Subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes: 5207.21 -- Bleached woven fabrics 20% 5207.22 -- Dyed woven fabrics 20% 5207.23 -- Printed woven fabrics 20% 5207.29 -- Other woven fabrics 20% 52.08 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES 5208.10 - Not subjected to any process 20% - Subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes: 5208.21 -- Bleached woven fabrics 20% 5208.22 -- Dyed woven fabrics 20% 5208.23 -- Printed woven fabrics 20% 5208.29 -- Other woven fabrics 20% 52.09 OTHER WOVEN FABRICS OF COTTON 5209.10 - Not subjected to any process - Subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes: 5209.21 -- Bleached woven fabrics 20% 5209.22 -- Dyed woven fabrics 20% 5209.23 -- Printed woven fabrics 20% 5209.29 -- Other woven fabrics 20% ; (19) in Chapter 53, for heading Nos. 53.01, 53.02, 53.03, 53.04, 53.05, 53.06, 53.07 and 53.08 and the entries relating thereto, the following shall be substituted, namely: 53.01 FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX TOW AND WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK) 5301.10 - Flax, raw or retted Nil - Flax, broken, scutched, hackled or otherwise processed, but not spun: 5301.21 -- Broken or scutched Nil 5301.29 -- Other Nil 5301.30 - Flax tow and waste Nil 53.02 TRUE HEMP (CANNABIS SATIVAL.), RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF TRUE HEMP (INCLUDING YARN WASTE AND GARNETTED STOCK) 5302.10 - True hemp, raw or retted 15% 5302.90 - Other 15% 53.03 JUTE AND OTHER TEXTILE BAST FIBRES (EXCLUDING FLAX, TRUE HEMP AND RAMIE), RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETTED STOCK). 5303.10 - Jute and other textile bast fibres, raw or retted Nil 5303.90 - Other Nil 53.04 SISAL AND OTHER TEXTILE FIBRES OF THE GENUS AGAVE, RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF THESE FIBRES (INCLUDING YARN, WASTE AND GARNETTED STOCK) 5304.10 - Sisal and other textile fibres of the genus Agave, raw 15% 5304.90 - Other 15% 53.05 COCONUT, ABACA (MANILA HEMP OR MUSA TEXTILIS NEE), RAMIE AND OTHER VEGETABLE TEXTILE FIBRES, NOT ELSEWHERE SPECIFIED OR INCLUDED, RAW OR PROCESSED BUT NOT SPUN; TOW, NOILS AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND G RNETTED STOCK) - Of coconut (coir): 5305.11 -- Raw 15% 5305.19 -- Other 15% - Of Abaca: 5305.21 -- Raw 15% 5305.29 -- Other 15% - of Ramie: 5305.31 -- Raw Nil 5305.39 -- Other Nil - Other: 5305.91 -- Raw 15% 5305.99 -- Other 15% 53.06 FLAX YARN - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5306.11 -- Single 20% 5306.19 -- Multiple (folded) or cabled 20% 5306.90 - Other Nil 53.07 YARN OF JUTE OR OTHER TEXTILE BAST FIBRES OF HEADING No. 53.03 - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5307.11 -- Single 10% 5307.12 -- Multiple (folded) or cabled 10% 5307.90 - Other Nil 53.08 YARN OF OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: 5308.11 -- Coir Yarn 15% 5308.12 -- True hemp yarn 15% 5308.13 -- Paper yarn 15% 5308.14 -- Ramie yarn 20% 5308.19 -- Other 15% 5308.90 - Other Nil 53.09 WOVEN FABRICS OF FLAX 5309.10 - Not subjected to any process 10% - Subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes: 5309.21 -- Bleached woven fabrics 10% 5309.22 -- Dyed woven fabrics 10% 5309.23 -- Printed woven fabrics 10% 5309.29 -- Other woven fabrics 10% 53.10 WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BAST FIBRES OF HEADING No. 53.02 5310.10 - Not subjected to any process 10% - Subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes: 5310.21 -- Bleached woven fabrics 10% 5310.22 -- Dyed woven fabrics 10% 5310.23 -- Printed woven fabrics 10% 5310.29 -- Other woven fabrics 10% 53.11 WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBRES; WOVEN FABRICS OF PAPER YARN 5311.10 - Not subjected to any process 15% - Subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes: 5311.21 -- Bleached woven fabrics 15% 5311.22 -- Dyed woven fabrics 15% 5311.23 -- Printed woven fabrics 15% 5311.29 -- Other woven fabrics 15% ; (20) in Chapter 54, for heading Nos. 54.01, 54.02, 54.03, 54.04, 54.05, 54.06, 54.07, 54.08, 54.09, 54.10, 54.11 and 54.12 and the entries relating thereto, the following shall be substituted, namely: 54.01 SEWING THREAD OF MAN-MADE FILAMENTS 5401.10 - Of synthetic filaments 20% 5401.20 - Of artificial filaments 20% 54.02 SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 60 DENIERS 5402.10 - High tenacity yarn of nylon or other polyamides 30% 5402.20 - High tenacity yarn of polyesters 50% - Textured yarn: 5402.31 -- Of nylon or other polyamides 30% 5402.32 -- Of polyesters 50% 5402.39 - Other 20% - Other yarn, single, untwisted: 5402.41 -- Of nylon or other polyamides 30% 5402.42 -- Of polyesters, partially oriented 50% 5402.43 -- Of polyesters, other 50% 5402.49 -- Other 20% - Other yarn, single, untwisted: 5402.51 -- Of nylon or other polyamides 30% 5402.52 -- Of polyesters 50% 5402.59 -- Other 20% - Other yarn, multiple (folded) or cabled: 5402.61 -- Of nylon or other polyamides 30% 5402.62 -- Of polyesters 50% 5402.69 - Other 20% 54.03 ARTIFICIFAL FILAMENT YARN (OTHER THAN SEWING THREAD), INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 60 DENIERS 5403.10 - High tenacity yarn of viscose rayon 15% 5403.20 - Textured yarn 15% -- Other yarn, single: 5403.31 -- Of viscose rayon, untwisted 15% 5403.32 -- Of viscose rayon, twisted 15% 5403.33 -- Of cellulose acetate 15% 5403.39 -- Other 15% -- Other yarn, multiple (folded) or cabled: 5403.41 -- Of viscose rayon 15% 5403.42 -- Of cellulose acetate 15% 5403.49 -- Other 15% 54.04 SYNTHETIC MONOFILAMENT OF 60 DENIERS OR MORE AND OF WHICH NO CROSS SECTIONAL DIMENSION EXCEEDS 1 mm; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF SYNTHETIC TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 mm 5404.10 - Monofilament 20% 5404.90 - Other 20% 54.05 5405.00 ARTIFICIAL MONOFILAMENT OF 60 DENIERS OR MORE AND OF WHICH NO CROSS SECTIONAL DIMENSION EXCEEDS 1 mm; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 mm 20% 54.06 WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING No. 54.04 5406.10 - Not subjected to any process - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes: 5406.21 -- Bleached woven fabrics 20% 5406.22 -- Dyed woven fabrics 20% 5406.23 -- Printed woven fabrics 20% 5406.29 -- Other woven fabrics 20% 54.07 WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING No. 54.05 5407.10 - Not subjected to any process -- Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other processor any one or more of these processes: 5407.21 -- Bleached woven fabrics 20% 5407.22 -- Dyed woven fabrics 20% 5407.23 -- Printed woven fabrics 20% 5407.29 -- Other woven fabrics 20% ; (21) in Chapter 55, for heading Nos. 55.01, 55.02, 55.03, 55.04, 55.05, 55.06, 55.07, 55.08, 55.09, 55.10, 55.11 and 55.12 and the entries relating thereto, the following shall be substituted, namely: 55.01 SYNTHETIC FILAMENT TOW 5501.10 - Of nylon of other polyamides 20% 5501.20 - Of polyesters 20% 5501.30 - Acrylic or modacrylic 20% 5501.90 - Other 20% 55.02 5502.00 ARTIFICIAL FILAMENT TOW 20% 55.03 SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING 5503.10 - Of nylon or other polyamides 20% 5503.20 - Of polyesters 20% 5503.30 - Acrylic or modacrylic 20% 5503.40 - Of polypropylene 20% 5503.90 - Other 20% 55.04 ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING 5504.10 - Of viscose rayon 20% 5504.90 - Other 20% 55.05 WASTE (INCLUDING NOILS, YARN WASTE AND GARNETTED STOCK) OF MAN-MADE FIBRES 5505.10 - Of synthetic fibres Rs. 10 per kg. or 50% whichever is higher 5505.20 - Of artificial fibres Rs. 10 per kg. or 20% whichever is higher 55.06 SYNTHETIC STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING 5506.10 - Of nylon or other polyamides 20% 5506.20 - Of polyesters 20% 5506.30 - Acrylic or modacrylic 20% 5506.90 - Other 20% 55.07 5507.00 ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING 20% 55.08 SEWING THREAD OF MAN MADE STAPLE FIBRES 5508.10 - Of synthetic staple fibres 20% 5508.20 - Of artificial staple fibres 20% 55.09 YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBRES - Containing 85% or more by weight of staple fibres of nylon or other polyamides: 5509.11 -- Single yarn 20% 5509.19 -- Multiple (folded) or cabled yarn 20% Containing 85% or more by weight of polyester staple fibres: 5509.21 -- Single yarn 20% 5509.22 -- Multiple (folded) or cabled yarn 20% Containing 85% or more by weight of acrylic or modacrylic staple fibres: 5509.31 -- Single yarn 20% 5509.32 -- Multiple (folded) or cabled yarn 20% - Other yarn, containing 85% or more by weight of synthetic staple fibres: 5509.41 -- Single yarn 20% 5509.42 -- Multiple (folded) or cabled yarn 20% 5509.50 -- Other yarn of Polyester staple fibre 20% 5509.60 -- Other yarn of acrylic or modacrylic staple fibres 20% 5509.90 -- Other yarn 20% 55.10 YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES - Containing 85% or more by weight of artificial staple fibres: 5510.11 -- Single yarn 20% 5510.12 -- Multiple (folded) or cabled yarn 20% 1510.90 -- Other yarn 20% 55.11 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES 5511.10 - Not subjected to any process 20% - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes: 5511.21 -- Bleached woven fabrics 20% 5511.22 -- Dyed woven fabrics 20% 5511.23 -- Printed woven fabrics 20% 5511.29 -- Other woven fabrics 20% 55.12 WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON 5512.10 - Not subjected to any process 20% - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes: 5512.21 -- Bleached woven fabrics 20% 5512.22 -- Dyed woven fabrics 20% 5512.23 -- Printed woven fabrics 20% 5512.29 -- Other woven fabrics 20% 55.13 OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES 5513.10 - Not subjected to any process 20% - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes: 5513.21 -- Bleached woven fabrics 20% 5513.22 -- Dyed woven fabrics 20% 5513.23 -- Printed woven fabrics 20% 5513.29 -- Other woven fabrics 20% 55.14 WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES 5514.10 - Not subjected to any process 20% - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes: 5514.21 -- Bleaching woven fabrics 20% 5514.22 -- Dyed woven fabrics 20% 5514.23 -- Printed woven fabrics 20% 5514.29 -- Other woven fabrics 20% ; (22) in Chapter 56, for heading Nos. 56.01, 56.02, 56.03, 56.04, 56.05, 56.06, 56.07 and 56.08 and the entries relating thereto, the following shall be substituted, namely:- 56.01 WADDING OF TEXTILE MATERIALS AND ARTICLES THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 mm IN LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS 5601.10 - Sanitary towels and tampons, napkins and napkin 15% liners for babies and similar sanitary articles, of wadding 15% - Wadding; other articles of wadding: 5601.21 -- Of cotton 15% 5601.22 -- Of man-made fibres 15% 5601.29 -- Other 15% 5601.30 - Textile flock and dust and mill neps 15% 56.02 FELT, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED 5602.10 - Needleloom felt and stitch-bonded fibre fabrics 15% - Other felt, not impregnated, coated, covered or laminated: 5602.21 -- Of wool or fine animal hair 15% 5602.29 -- Of other textile materials 15% 5602.90 - Other 15% 56.03 5603.00 NONWOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED 20% 56.04 RUBBER THREAD AND CORD, TEXTILE COVERED; TEXTILE YARN, AND STRIP AND THE LIKE OF HEADING No. 54.04 OR 54.05, IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS 5604.10 - Rubber thread and cord, textile covered 15% 5604.20 - High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated coated 15% 5604.90 - Other 15% 56.05 5605.00 METALLISED YARN, WHETHER OR NOT GIMPED, BEING TEXTILE YARN, OR STRIP OF THE LIKE OF HEADING No. 54.04 OR 54.05, COMBINED WITH METAL IN THE FORM OF THREAD, STRIP OR POWDER OR COVERED WITH METAL 20% 56.06 5606.00 GIMPED YARN, AND STRIP AND THE LIKE OF HEADING No. 54.04 OR 54.05, GIMPED (OTHER THAN THOSE OF HEADING No.56.05 AND GIMPED HORSEHAIR YARN); CHENILLE YARN (INCLUDING FLOCK CHENILLE YARN); LOOP WALE YARN 15% 56.07 TWINE, CORDAGE, ROPES AND CABLES, WHETHER OR NOT PLATED OR BRAIDED AND WHETHER OR NOT IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS 5607.10 - Of jute or other textile bast fibres of heading No. 53.03 10% 10% - Of sisal or other textile fibres of the genus Agave: 5607.21 -- Binder or baler twine 15% 5607.29 -- Other 15% 5607.30 -- Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres. 15% - Of polyethylene or polypropylene: 5607.41 -- Binder or baler twine 15% 5607.49 -- Other 15% 5607.50 -- Of other synthetic fibres 15% 5607.90 - Other 15% 56.08 KNOTTED NETTING OF TWINE, CORDAGE OR ROPE; MADE UP FISHING NETS AND OTHER MADE UP NETS OF TEXTILE MATERIALS - Of man-made textile materials: 5608.11 -- Made up fishing nets Nil 5608.19 -- Other 15% 5608.90 - Other 15% 56.09 5609.00 ARTICLES OF YARN, STRIP OR THE LIKE OF HEADING No. 54.04 OR 54.05, TWINE, CORDAGE AGE, ROPE OR CABLES, NOT ELSEWHERE SPECIFIED OR INCLUDED 15% ; (23) in Chapter 57, for heading Nos. 57.01 and 57.02 and the entries relating thereto, the following shall be substituted, namely:- 57.01 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, KNOTTED, WHETHER OR NOT MADE UP 5701.10 - Of wool or fine animal hair 30% 5701.90 - Of other textile materials 30% 57.02 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP 5702.10 Floor coverings of coconut fibres (coir) Nil - Other, of pile construction, not made up: 5702.21 -- Of wool or fine animal hair 30% 5702.22 -- Of man made textile materials 30% 5702.29 -- Of other textile materials 30% - Other, of pile construction, made up: 5702.31 -- Of wool or fine animal hair 30% 5702.32 -- Of man-made textile materials 30% 5702.39 -- Of other textile materials 30% - Other, nor of pile construction, not made up: 5702.41 -- Of wool or fine animal hair 30% 5702.42 -- Of man-made textile materials 30% 5702.49 -- Of other textile materials 30% -- Other, not of pile construction, made up: 5702.91 -- Of wool or fine animal hair 30% 5702.92 -- Of man-made textile materials 30% 5702.99 -- Of other textile materials 30% 57.03 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, TUFTED, WHETHER OR NOT MADE UP 5703.10 - Of other man-made textile materials 30% 5703.20 - Of wool or fine animal hair 30% 5703.30 - Of nylon or other polyamides 30% 5703.40 - Of other textile materials 30% 57.04 5704.00 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, OF FELT, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP 30% 57.05 5705.00 OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP 30% ; (24) in Chapter 58, for heading Nos. 58.01, 58.02, 58.03, 58.04, 58.05 and 58.06 and the entries relating thereto, the following shall be substituted, namely: 58.01 WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF HEADING No.58.02 OR 58.06 - Of wool or fine animal hair: 5801.11 -- Not subjected to any process 15% 5801.12 -- Subjected to the process of milling, raising, blowing, 15% tentering, dyeing or any other process or any one or more of these processes 15% -- Of cotton: 5801.21 - Not subjected to any process 20% 5801.22 -- Subjected to the process of bleaching, mercerising dyeing, printing, water-proofing, shrink- proofing, organdie processing or any other process or any one or more of these processes 20% - Of man-made fibres: 5801.31 -- Not subjected to any process 20% 5801.32 -- Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes 20% -- Of other textile materials: 5801.91 -- Not subjected to any process 15% 5801.92 -- Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or moreof these processes 15% 58.02 TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS, OTHER THAN NARROW FABRICS OF HEADING No. 58.06; TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF HEADING No. 57.03 -- Terry towelling and similar woven terry fabrics, of cotton: 5802.21 -- Not subjected to any process 20% 5802.22 -- Subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes 20% -- Terry towelling and similar woven terry fabrics, of man-made fibres: 5802.31 -- Not subjected to any process 20% 5802.32 -- Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or moreof these processes 20% - Terry towelling and similar woven terry fabrics, of other textile materials: 5802.41 -- Not subjected to any process 15% 5802.42 -- Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing, or any other process or any one or more of these processes 15% - Tufted textile fabrics: 5802.51 -- Not subjected to any process 20% 5802.52 -- Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing, or any other process or any one or more of these processes 20% 58.03 5803.00 GAUZE, OTHER THAN NARROW FABRICS OF HEADING No. 58.06 10% 58.04 TULLES AND OTHER NET FABRICS, NOT INCLUDING WOVEN, KNITTED OR CROCHETED FABRICS; LACE IN THE PIECE, IN STRIPS OR IN MOTIFS In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power or steam: 5804.11 -- Of cotton 20% 5804.12 -- Of man-made fibres 20% 5804.19 -- Of other textile materials 15% 5804.90 - Other Nil 58.05 EMBROIDERY IN THE PIECE, IN STRIPS OR IN MOTIFS - Manufactured with the aid of vertical type automatic shuttle embroidery machines operated with power: 5805.11 -- Embroidery without visible ground 10% 5805.19 -- Other 10% 5805.90 - Other Nil 58.06 NARROW WOVEN FABRICS, OTHER THAN GOODS OF HEADING No. 58.07; NARROW FABRICS CONSISTING OF WARP WITHOUT WEFT ASSEMBLED BY MEANS OF AN ADHESIVE (BOLDUCS) 5806.10 - Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics 20% 5806.20 - Other woven fabrics, containing elastomeric yarn or rubber thread 15% - Other woven fabrics: 5806.31 -- Of cotton 20% 5806.32 -- Of man-made fibres 20% 5806.39 -- Of other textile materials 15% 5806.40 - Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 15% 58.07 LABELS, BADGES AND SIMILAR ARTICLES OF TEXTILE MATERIALS, IN THE PIECE, IN STRIPS OR CUT TO SHAPE OR SIZE, NOT EMBROIDERED 5807.10 - Woven 15% 5807.90 - Other 15% 58.08 5808.00 BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS IN THE PIECE, WITHOUT EMBROIDERY, OTHER THAN KNITTED OR CROCHETED; TASSELS, POMPONS AND SIMILAR ARTICLES 15% 58.09 5809.00 WOVEN FABRICS OF METAL THREAD AND WOVEN FABRICS OF METALLISED YARN OF HEADING No. 56.05, OF A KIND USED IN APPAREL, AS FURNISHING FABRICS OR FOR SIMILAR PURPOSES, NOT ELSEWHERE SPECIFIED OR INCLUDED 15% 58.10 5810.00 QUILTED TEXTILE PRODUCTS IN THE PIECE, COMPOSED OF ONE OR MORE LAYERS OF TEXTILE MATERIALS ASSEMBLED WITH PADDING BY STITCHING OR OTHERWISE, OTHER THAN EMBROIDERY OF HEADING No. 58.05 15% ; (25) in Chapter 59, for heading Nos. 59.01, 59.02, 59.03, 59.04, 59.05, 59.06, 59.07, 59.08 and 59.09 and the entries relating thereto, the following shall be substituted, namely: 59.01 TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS SUBSTANCES, OF A KIND USED FOR THE OUTER COVERS OF BOOKS OR THE LIKE; TRACING CLOTH; PREPARED PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED TEXTILE FABRICS 5901.10 - Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like 10% 5901.90 - Other 10% 5.9.02 TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES, POLYESTERS OR VISCOSE RAYON 5902.10 - Of nylon or other polyamides 20% 5902.20 - Of polyesters 20% 5902.90 - Other 20% 59.03 TEXTILE FABRICS, IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF HEADING No. 59.02 5903.10 - With polyvinyl chloride 20% 5903.20 - With polyurethane 20% 5903.90 - Other 20% 59.04 LINOLEUM; WHETHER OR NOT CUT TO SHAPE; FLOOR COVERINGS CONSISTING OF A COATING OR COVERING APPLIED ON A TEXTILE BACKING, WHETHER OR NOT CUT TO SHAPE 5904.10 - Linoleum 30% - Other: 5904.91 -- With a base consisting of needleloom felt or non-wovens 30% 5904.92 -- With other textile base 30% 59.05 5905.00 TEXTILE WALL COVERINGS 30% 59.06 RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF HEADING No. 59.02 5906.10 - Adhesive tape of a width not exceeding 20.cm 15% - Other: 5906.91 -- Knitted or crocheted 15% 5906.99 -- Other 15% 59.07 TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR COVERED; PAINTED CANVAS BEING THEATRICAL SCENERY, STUDIO BACK-CLOTHS OR THE LIKE - Fabrics, covered partially or fully with textile flocks or with preparation containing textile flocks: 5907.11 -- On base fabrics of cotton 20% 5907.12 -- On base fabrics of man-made textile material 20% 5907.19 -- On base fabrics of other textile material 20% 5907.90 - Other 30% 59.08 5908.00 TEXTILE WICKS, WOVEN, PLAITED OR KNITTED, FOR LAMPS, STOVES, LIGHTERS, CANDLES OR THE LIKE; INCANDESCENT GAS MANTLES AND TUBULAR KNITTED GAS MANTLE FABRIC THEREFOR, WHETHER OR NOT IMPREGNATED 15% 59.09 5909.00 TEXTILE HOSEPIPING AND SIMILAR TEXTILE TUBING, WITH OR WITHOUT LINING, ARMOUR OR ACCESSORIES OF OTHER MATERIALS 15% 59.10 5910.00 TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF TEXTILE MATERIAL WHETHER OR NOT REINFORCED WITH METAL OR OTHER MATERIAL 25% 59.11 TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 7 TO THIS CHAPTER 5911.10 - Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes 15% 5911.20 - Bolting cloth, whether or not made up 15% 5911.30 - Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement) 15% 5911.40 - Straining cloth of a kind used in oil presses or the like, including that of human hair 15% 5911.90 - Other 15% ; (26) in Chapter 60, for heading No. 60.01 and the entries relating thereto, the following shall be substituted, namely:- 60.01 PILE FABRICS, INCLUDING LONG PILE FABRICS AND TERRY FABRICS, KNITTED OR CROCHETED - Long pile fabrics: 6001.11 -- Of cotton 20% 6001.12 -- Of man-made fibres 20% 6001.19 -- Of other textile materials 15% - Looped pile fabrics: 6001.21 -- Of cotton 20% 6001.22 -- Of man-made fibres 20% 6001.29 -- Of other textile materials 15% - Other: 6001.91 -- Of cotton 20% 6001.92 -- Of man-made fibres 20% 6001.99 -- Of other textile materials 15% 60.02 OTHER KNITTED OR CROCHETED FABRICS 6002.10 - Of a width not exceeding 30 cm, containing elastomeric yarn or rubber thread 15% 6002.20 - Other, of a width not exceeding 30 cm 20% 6002.30 - Of a width exceeding 30 cm, containing elastomeric yarn or rubber thread 20% - Other fabrics, warp knit: 6002.41 -- Of wool or fine animal hair 15% 6002.42 -- Of cotton 20% 6002.43 -- Of man-made fibres 20% 6002.49 -- Other 15% - Other: 6002.91 -- Of wool or fine animal hair 15% 6002.92 -- Of cotton 20% 6002.93 -- Of man-made fibres 20% 6002.99 -- Other 15% ; (27) in Chapter 63, for heading No. 63.01 and the entries relating thereto, the following shall be substituted, namely:- 63.01 BLANKETS AND TRAVELLING RUGS 6301.10 - Electric blankets 10% 6301.20 - Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair 10% 6301.30 - Blankets (other than electric blankets) and travelling rugs, of cotton 10% 6301.40 - Blankets (other than electric blankets) and travelling rugs, of synthetic fibres 10% 6301.90 - Other blankets and travelling rugs 10% 63.02 6302.00 BED LINEN, TABLE LINEN, TOILET LINEN AND KITCHEN LINEN 10% 63.03 6303.00 CURTAINS (INCLUDING DRAPES) AND INTERIOR BLINDS; CURTAIN OR BED VALANCES 10% 63.04 6304.00 OTHER FURNISHING ARTICLES, EXCLUDING THOSE OF HEADING No. 94.04. 10% 63.05 SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS 6305.10 - Of jute or of other textile bast fibres of heading No. 53.03 10% 6305.20 - Of cotton 10% Of man-made textile materials: 6305.31 -- Of polyethylene or polypropylene strip or the like 25% 6305.39 -- Other 25% 6305.90 - Of other textile materials 10% 63.06 6306.00 TARPAULINS, AWNINGS AND SUBBLINDS; TENTS; SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT; CAMPING GOODS 10% 63.07 6307.00 OTHER MADE-UP ARTICLES NOT ELSEWHERE SPECIFIED 10% ; (28) in Chapter 69, for heading No. 69.04 and the entries relating thereto, the following shall be substituted, namely:- 69.04 6904.00 CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE FITTINGS 20% ; (29) in Chapter 72, after heading No. 72.29 and the entries relating thereto, the following shall be inserted, namely:- 72.30 7230.00 GOODS AND MATERIALS OF CHAPTER 72 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES 15% ; (30) in Chapter 73, after heading No. 73.26 and the entries relating thereto, the following shall be inserted, namely:- 73.27 7327.00 GOODS AND MATERIALS OF CHAPTER 73 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES 15% ; (31) in Chapter 74, after heading No. 74.19 and the entries relating thereto, the following shall be inserted, namely:- 74.20 7420.00 GOODS AND MATERIALS OF CHAPTER 74 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES 15% ; (32) in Chapter 75, after heading No. 75.08 and the entries relating thereto, the following shall be inserted, namely:- 75.09 7509.00 GOODS AND MATERIALS OF CHAPTER 75 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES 15% ; (33) in Chapter 76, after heading No. 76.16 and the entries relating thereto, the following shall be inserted, namely:- 76.17 7617.00 GOODS AND MATERIALS OF CHAPTER 76 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES 15% ; (34) in Chapter 78, after heading No. 78.06 and the entries relating thereto, the following shall be inserted, namely:- 78.07 7807.00 GOODS AND MATERIALS OF CHAPTER 78 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES 15% ; (35) in Chapter 79, after heading No. 79.07 and the entries relating thereto, the following shall be inserted, namely:- 79.08 7908.00 GOODS AND MATERIALS OF CHAPTER 79 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES 15% ; (36) in Chapter 80, after heading No. 80.07 and the entries relating thereto, the following shall be inserted, namely:- 80.08 8008.00 GOODS AND MATERIALS OF CHAPTER 80 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES 15% ; (37) in Chapter 81, after heading No. 81.13 and the entries relating thereto, the following shall be inserted, namely:- 81.14 8114.00 GOODS AND MATERIALS OF CHAPTER 81 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES 15% ; (38) in Chapter 84,- (i) for heading Nos. 84.01, 84.02, 84.03, 84.04, 84.05 and 84.06 and the entries relating thereto, the following shall be substituted, namely:- 84.01 NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES), NON-IRRADIATED, FOR NUCLEAR REACTORS; MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION 8401.10 - All goods other than parts 10% 8401.90 - Parts 15% 84.02 STEAM OR OTHER VAPOUR GENERATING BOILERS (OTHER THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE ALSO OF PRODUCING LOW PRESSURE STEAM); SUPER- HEATED WATER BOILERS 8402.10 - All goods other than parts 10% 8402.90 - Parts 15% 84.03 CENTRAL HEATING BOILERS OTHER THAN THOSE OF HEADING NO 84.02 8403.10 - All goods other than parts 10% 8403.90 - Parts 15% 84.04 AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING NO. 84.02 OR 84.03 (FOR EXAMPLE, ECONOMISERS, SUPER-HEATERS, SOOT REMOVERS, GAS RECOVEREES); CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS 8404.10 - All goods other than parts 10% 8404.90 - Parts 15% 84.05 PRODUCER GAS OR WATER GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS; ACETYLENE GAS GENERATORS AND SIMILAR WATER PROCESS GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS 8405.10 - All goods other than parts 10% 8405.90 - Parts 15% 84.06 STEAM TURBINES AND OTHER VAPOUR TURBINES 8406.10 - All goods other than parts 10% 8406.90 - Parts 15% ; (ii) for heading Nos. 84.10, 84.11, 84.12 and 84.13 and the entries relating thereto, the following shall be substituted, namely:- 84.10 HYDRAULIC TURBINES, WATER WHEELS, AND REGULATORS THEREFOR 8410.10 - All goods other than parts 10% 8410.90 - Parts 15% 84.11 TURBO-JETS, TURBO-PROPELLERS AND OTHER GAS TURBINES 8411.10 - All goods other than parts 10% 8411.90 - Parts 15% 84.12 OTHER ENGINES AND MOTORS 8412.10 - All goods other than parts 10% 8412.90 - Parts 15% 84.13 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS 8413.10 - All goods other than parts 10% 8413.90 - Parts 15% ; (iii) for heading Nos. 84.16 and 84.17 and the entries relating thereto, the following shall be substituted, namely:- 84.16 FURNACE BURNERS FOR LIQUID FUEL, FOR PULVERISED SOLID FUEL OR FOR GAS; MECHANICAL STOKERS, INCLUDING THEIR MECHANICAL GRATES, MECHANICAL ASH DISCHARGERS AND SIMILAR APPLIANCES 8416.10 - All goods other than parts 10% 8416.90 - Parts 15% 84.17 INDUSTRIAL OR LABORATORY FURNACES AND OVENS, INCLUDING INCINERATORS, NON-ELECTRIC 8417.10 - All goods other than parts 10% 8417.90 - Parts 15% ; (iv) for heading Nos. 84.20 and 84.21 and the entries relating thereto, the following shall be substituted, namely:- 84.20 CALENDARING OR OTHER ROLLING MACHINES, OTHER THAN FOR METALS OR GLASS, AND CYLINDERS THEREFOR 8420.10 - All goods other than parts 10% 8420.90 - Parts 15% 84.21 CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES 8421.10 - All goods other than parts 10% 8421.90 - Parts 15% ; (v) for heading Nos. 84.23 and 84.24 and the entries relating thereto, the following shall be substituted, namely: 84.23 WEIGHING MACHINERY (EXCLUDING: BALANCES OF A SENSITIVITY OF 5 CENTIGRAMS OR BETTER), INCLUDING WEIGHT OPERATED COUNTING OR CHECKING MACHINES; WEIGHING MACHINE WEIGHTS OR ALL KINDS 8423.10 - All goods other than parts 15% 8423.90 - Parts 15% 84.24 MECHANICAL APPLIANCES (WHETHER OR NOT HAND OPERATED) FOR PROJECTING, DISPERSING OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTINGUISHERS, WHETHER OR NOT CHARGED; SPRAY GUNS AND SIMILAR APPLIANCES; STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES 8424.10 - All goods other than parts 15% 8424.90 - Parts 15% ; (vi) for heading Nos. 84.34 and 84.35 and the entries relating thereto, the following shall be substituted, namely:- 84.34 MILKING MACHINES AND DAIRY MACHINERY 8434.10 - All goods other than parts 10% 8434.90 - Parts 15% 84.35 PRESSES, CRUSHERS AND SIMILAR MACHINERY USED IN THE MANUFACTURE OF WINE, CIDER, FRUIT JUICES OR SIMILAR BEVERAGES 8435.10 - All goods other than parts 10% 8435.90 - Parts 15% ; (vii) for heading Nos. 84:38, 84.39, 84.40, 84.41, 84.42, and 84.43 and the entries relating thereto, the following shall be substituted, namely:- 84.38 MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER, FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OR FOOD OR DRINK, OTHER THAN MACHINERY FOR THE EXTRACTION OR PREPARATION OF ANIMAL OR FIXED VEGETABLE FATS OR OILS 8438.10 - All goods other than parts 10% 8438.90 - Parts 15% 84.39 MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING PAPER OR PAPERBOARD 8439.10 - All goods other than parts 10% 8439.90 - Parts 15% 84.40 BOOK-BINDING MACHINERY, INCLUDING BOOK-SEWING MACHINES 8440.10 - All goods other than parts 10% 8440.90 - Parts 15% 84.41 OTHER MACHINERY FOR MAKING UP PAPER PULP, PAPER OR PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL KINDS 8441.10 - All goods other than parts 10% 8441.90 - Parts 15% 84.42 MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINE-TOOLS OF HEADING Nos. 84.56 TO 84.65), FOR TYPE FOUNDING OR TYPE-SETTING, FOR PREPARING OR MAKING PRINTING BLOCKS, PLATES, CYLINDERS OR OTHER PRINTING COMPONENTS; PRINTING TYPE, BLOCKS, PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS; BLOCKS, PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED) 8442.10 - All goods other than parts 10% 8442.90 - Parts 15% 84.43 PRINTING MACHINERY; MACHINES FOR USES ANCILLARY TO PRINTING 8443.10 - All goods other than parts 10% 8443.90 - Parts 15% ; (viii) for heading Nos. 84.48, 84.49, 84.50, and 84.51 and the entries relating thereto, the following shall be substituted, namely:- 84.48 AUXILIARY MACHINERY FOR USE WITH MACHINES OF HEADING No. 84.44, 84.45,84.46 OR 84.47 (FOR EXAMPLE, DOBBIES, JACQU- ARDS, AUTOMATIC STOP MOTIONS, SHUTTLE CHANGING MECHANISMS); PARTS AND ACCESSORIES SUITABLE FOR USE, SOLELY OR PRINCIPALLY WITH THE MECHINES OF THIS HEADING OR OF HEADING No. 84.44, 84.45,84.46 OR 84.47 (FOR EXAMPLE, SPINDLES AND. SPINDLE FLYERS, CARD CLOTHING, COMBS, EXTRUDING NIPPLES, SHUTTLES, HEALDS AND HEALD-FRAMES, HOSIERY NEEDLES) 8448.10 - All goods other than parts 10% 8448.90 - Parts 15% 84.49 MACHINERY FOR THE MANUFACTURE OR FINISHING OF FELT OR NONWOVENS IN THE PIECE OR IN SHAPES, INCLUDING MACHINERY FOR MAKING FELT HATS; BLOCKS FOR MAKING HATS 8449.10 - All goods other than parts 10% 8449.90 - Parts 15% 84.50 HOUSEHOLD OR LAUNDRY TYPE WASHING MACHINES, INCLUDING MACHINES WHICH BOTH WASH AND DRY 8450.10 - All goods other than parts 20% 8450.90 - Parts 15% 84.51 MACHINERY (OTHER THAN MACHINES OR HEADING No. 84.50) FOR WASHING, CLEANING, WRINGING, DRYING, IRONING, PRESSING (INCLUDING FUSING PRESSES), BLEACHING, DYEING, DRESSING, FINISHING, COATING OR IMPREGNATING TEXTILE YARNS, FABRICS OR MADE UP TEXTILES ARTICLES AND MACHINES FOR APPLYING THE PASTE TO THE BASE FABRIC OR OTHER SUPPORT USED IN THE MANUFACTURE OF FLOOR COVERINGS SUCH AS LINOLEUM; MACHINES FOR REELING, UNREELING, FOLDING, CUTTING OR PINKING TEXTILE FABRICS 8451.10 - All goods other than parts 10% 8451.90 - Parts 15% ; (ix) for heading Nos. 84.53, 84.54, and 84.55 and the entries relating thereto, the following shall be substituted, namely: 84.53 MACHINERY FOR PREPARING, TANNING OR WORKING HIDES, SKINS OR LEATHER OR FOR MAKING OR REPAIRING FOOTWEAR OR OTHER ARTICLES OR HIDES, SKINS OR LEATHER, OTHER THAN SEWING MACHINES 8453.10 - All goods other than parts 10% 8453.90 - Parts 15% 84.54 CONVERTERS, LADLES, INGOT MOULDS AND CASTING MACHINES, OR A KIND USED IN METALLURGY OR IN METAL FOUNDRIES 8454.10 - All goods other than parts 10% 8454.90 - Parts 15% 84.55 METAL-ROLLING MILLS AND ROLLS THEREFOR 8455.10 - All goods other than parts 10% 8455.90 - Parts 15% ; (x) for heading Nos. 84.67 and 84.68 and the entries relating thereto, the following shall be substituted, namely:- 84.67 TOOLS FOR WORKING IN THE HAND, PNEUMATIC OR WITH SELF CONTAINED NON-ELECTRIC MOTOR 8467.10 - All goods other than parts 15% 8467.90 - Parts 15% 84.68 MACHINERY AND APPARATUS FOR SOLDERING, BRAZING OR WELDING WHETHER OR NOT CAPABLE OF CUTTING, OTHER THAN THOSE OF HEADING No. 85.15; GAS-OPERATED SURFACE TEMPERING MACHINES AND APPLIANCES 8468.10 - All goods other than parts 15% 8468.90 - Parts 15% ; (xi) for heading Nos. 84.74 and 84.75 and the entries relating thereto, the following shall be substituted, namely: 84.74 MACHINERY FOR SORTING, SCREENING, SEPARATING, WASHING, CRUSHING, GRINDING, MIXING OR KNEADING EARTH, STONE, ORES OR OTHER MINERAL SUBSTANCES, IN SOLD (INCLUDING POWDER OR PASTE) FROM; MACHINERY FOR AGGLOMERATING, SHAPING OR MOULDING SOLID MINERAL FUELS, CERAMIC PASTE, UNHARDENED CEMENTS, PLASTERING MATERIALS OR OTHER MINERAL PRODUCTS IN POWDER OR PASTE FORM; MACHINES FOR FORMING FOUNDRY MOULDS OF SAND 8474.10 - All goods other than parts 10% 8474.90 - Parts 15% 84.75 MACHINES FOR ASSEMBLING ELECTRIC OR ELECTRONIC LAMPS, TUBES OR VALVES OR FLASH BULBS, IN GLASS ENVELOPES; MACHINES FOR MANUFACTURING OR HOT WORKING GLASS OR GLASSWARE 8475.10 - All goods other than parts 10% 8475.90 - Parts 15% ; (xii) for heading Nos. 84.77, 84.78, 84.79, and 84.80 and the entries relating thereto, the following shall be substituted, namely:- 84.77 MACHINERY, FOR WORKING RUBBER OR PLASTICS OR FOR THE MANUFACTURE OF PRODUCTS FROM THESE MATERIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 8477.10 - All goods other than parts 10% 8477.90 - Parts 15% 84.78 MACHINERY FOR PREPARING OR MAKING UP TOBACCO, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 8478.10 - All goods other than parts 10% 8478.90 - Parts 15% 84.79 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 8479.10 - All goods other than parts 10% 8479.90 - Parts 15% 84.80 MOULDING BOXES FOR METAL FOUNDRY; MOULD BASES; MOULDING PATTERNS: MOULDS FOR METAL (OTHER THAN INGOT MOULDS), METAL CARBIDES, GLASS, MINERAL MATERIALS, RUBBER OR PLASTICS 8480.10 - All goods other than parts 10% 8480.90 - Parts 15% ; (39) in Chapter 89, after heading No. 89.07 and the entries relating thereto, the following shall be inserted, namely: 89.08 8908.00 VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP. 15%