SCH-05 - Fifth Schedule - Finance Act, 1995

THE FIFTH SCHEDULE (See section 81) In the Additional Duties of Excise (Goods of Special Importance) Act, for the First Schedule, the following Schedule shall be substituted, namely:- THE FIRST SCHEDULE [See section 3(1)] NOTES 1. In this Schedule, heading , sub-heading and Chapter mean respectively a heading, sub-heading and Chapter in the Schedule to the Central Excise Tariff Act, 1985. 2. The rules for the interpretation of the Schedule to the Central Excise Tariff Act, 1985, the Section and Chapter Notes and the General Explanatory Notes of the said Schedule shall, so far as may be, apply to the interpretation of this Schedule. Heading No. Sub-Heading No. Description of goods Rate of additional duty (1) (2) (3) (4) 17.01 SUGAR, OTHER THAN KHAND-SARI SUGAR 1701.31 -- Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) Rs. 25 per quintal 1701.39 -- Other Rs. 45 per quintal 17.02 1702.11 -- Palmyra sugar Nil 24.01 2401.00 UNMANUFACTURED TOBACCO; TOBACCO REFUSE 10% 24.02 2402.00 CIGARS AND CHEROOTS OF TOBACCO OR OF TOBACCO SUBSTITUTES Nil 24.03 CIGARETTES AND CIGARILLOS OF TOBACCO - Cigarettes: 2403.11 -- Of tobacco Rs. 350 per thousand Cigarillos: 2403.21 Of tobacco Rs. 350 per thousand 24.04 OTHER MANUFACTURED TOBACCO - Smoking mixtures of tobacco for pipes and cigarettes; - cut tobacco: 2404.11 -- Gudaku bearing a brand name 5% 2404.12 -- Gudaku not bearing a brand name Nil 2404.13 -- Cut tobacco Nil 2404.19 -- Others 75% -- Hookah tobacco: 2404.21 -- Bearing a brand name 5% 2404.29 -- Others Nil -- Biris of tobacco: 2404.31 -- In the manufacture of which any process has been conducted with the aid of machines operated with or without the aid of power Rs. 2.50 per thousand 2404.39 -- Others Rs. 2.50 per thousand -- Chewing tobacco including preparations commonly known as Khara Masala , Kimam , Dokta , Jarda , Sukha and Surti : 2404.41 -- Bearing a brand name 10% 2404.49 -- Others 10% 2404.50 -- Snuff of tobacco 10% 2404.60 -- Preparations containing snuff of tobacco in any proportion 10% 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 51.10 WOVEN FABRICS OF CARDED WOOL EXCLUDING HAIR BELTING 5110.10 -- Not subjected to any process 5% -- 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 5% 5110.22 -- Dyed woven fabrics 5% 5110.23 -- Printed woven fabrics 5% 5110.29 -- Other woven fabrics 5% 51.11 WOVEN FABRICS OF COMBED WOOL EXCLUDING HAIR BELTING 5111.10 -- Not subjected to any process 5% -- 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 5% 5111.22 -- Dyed woven fabrics 5% 5111.23 -- Printed woven fabrics 5% 5111.29 -- Other woven fabrics 5% 52.07 WOVEN FABRICS OF COTTON CONTAINING 85% OF MORE BY WEIGHT OF COTTON 5207.10 -- Not subjected to any process Nil -- 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 Nil -- 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 Nil -- 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% 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 Nil -- 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 Nil -- 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: 5407.21 -- Bleached woven fabrics 20% 5407.22 -- Dyed woven fabrics 20% 5407.23 -- Printed woven fabrics 20% 5407.29 -- Other woven fabrics 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 Nil -- 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 Nil -- 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 Nil -- 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 Nil -- 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 -- Bleached woven fabrics 20% 5514.22 -- Dyed woven fabrics 20% 5514.23 -- Printed woven fabrics 20% 5514.29 -- Other woven fabrics 20% 58.01 WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF HEADING No. 58.02 OR 58.06 Of wool: 5801.11 -- Not subjected to any process 5% 5801.12 -- Subjected to the process of milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes 5% -- Of cotton: 5801.21 -- Not subjected to any process Nil 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 Nil 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% 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 Nil 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 Nil 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 more of these processes 20% -- Tufted textile fabrics: 5802.51 -- Not subjected to any process 5% 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 5% 58.04 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% 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 Nil 5805.19 -- Other Nil 58.06 5806.00 NARROW WOVEN FABRICS (OTHER THAN TULLES, OTHER NET FABRICS AND GOODS OF HEADING Nos. 58.07, 58.08, 58.09 AND 58.10) Nil 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 20% 5901.90 -- Other 20% 59.02 TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES, POLYESTERS OR VISCOSE RAYON 5902.10 -- Of nylon or other polyamides 5% 5902.20 -- Of polyesters 5% 5902.90 -- Other 5% 59.03 TEXTILE FABRICS OF COTTON AND MAN-MADE TEXTILE MATERIALS IMPREGNATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF HEADING No. 59.02 5903.10 -- With polyvinyl chloride 5% 5903.20 -- With polyurethane 5% 5809.90 -- Other 5% 59.07 FABRICS COVERED PARTIALLY OR FULLY WITH TEXTILE FLOCKS OR WITH PREPARATION CONTAINING TEXTILE FLOCKS 5907.11 -- On base fabrics of cotton 5% 5907.12 -- On base fabrics of man-made textile material 5% 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% -- Looped pile fabrics: 6001.21 -- Of cotton 20% 6001.22 -- Of man-made fibres 20% -- Other: 6001.91 -- Of cotton 20% 6001.92 -- Of man-made fibres 20% 60.02 OTHER KNITTED OR CROCHETED FABRICS 6002.10 -- Of a width not exceeding 30 cm, containing elastomeric yarn or rubber thread. 10% 6002.20 -- Other, of a width not exceeding 30 cm 10% 6002.30 -- Of a width exceeding 30 cm, containing elastomeric yarn or rubber thread 20% -- Other fabrics, warp knit: 6002.42 -- Of cotton 20% 6002.43 -- Of man-made fibres 20% -- Other: 6002.92 -- Of cotton 20% 6002.93 -- Of man-made fibres 20%