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Amendments in the Government notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) dated the 30th June, 2017.

GST - States - 38/1/2017-Fin(R&C)(41/2017-Rate) - Dated:- 14-11-2017 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification No. 38/1/2017-Fin(R&C)(41/2017-Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following further amendments in the Government notification No. 38/1/2017-Fin(R&C)(1 .....

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an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] ; (ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- 2 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b .....

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a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be substituted; (v) in S. No. 23, in the entry in column (3), after the word frozen , the words , put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a b .....

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or in the form of pellets, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be substituted; (vii) in S. No. 27, for the entry in column (3), the entry Cashew nuts, whether or not shelled or .....

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all be inserted; (ix) in S. No. 58, in the entry in column (3), after the words Meal, powder, the words Flour , shall be inserted; (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) in S. No. 66, in column (3), the words, other than of seed quality shall be omitted; (xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:- 72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin ; (xiii) for S. No. 78 and the entries .....

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. 92, for the entry in column (3), the entry Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa shall be substituted; (xvi) in S. No. 100 A, in column (3), after the words Roasted Gram , the words , idli/dosa batter, chutney powder shall be inserted; (xvii) for S. No. 111 and .....

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namely:- 156A 2621 Fly Ash ; (xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:- 189 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft ; (xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 197A 4107 Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, wh .....

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er; patent leather and patent laminated leather; metallised leather 197E 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour ; (xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 218B 5607 Jute twine, coir c .....

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ng thereto, the following serial number and entries shall be substituted, namely:- 224 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ; (xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 6309 Worn clothing and other worn articles; rags ; (xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inser .....

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(published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer shall be substituted; (xxix) after S. No. 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 257B 9401 10 00 Aircraft seats ; (xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:- 259A 4016 or 9503 Toy bal .....

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ting thereto, the following serial numbers and the entries shall be inserted, namely:- 32A 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared ; (v) in S. No. 43, for the entry .....

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column (3), the words including idli or dosa batter shall be omitted; (viii) after S. No. 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 46A 2106 90 91 Diabetic foods ; (ix) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 57A 2804 40 10 Medical grade oxygen ; (x) for S. No. 70 and the entries relating thereto, the following shall be substituted, namely:- 70 321 .....

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or plastics , the brackets and words [other than jute twine, coir cordage or ropes] shall be inserted; (xiv) S. No. 140, and the entries relating thereto shall be omitted; (xv) in S. No. 141, in column (3), after the words specified or included , the brackets and words [other than products of coir] shall be inserted; (xvi) S. No. 152, and the entries relating thereto shall be omitted; (xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:- 171 63 [oth .....

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ds sports-ground rollers , the word, brackets and figures ; Parts [8432 90] shall be inserted; (xxi) in S. No. 197, in column (3), after the words and figures of heading 8437 , the word, brackets and figures ; parts [8433 90 00] shall be inserted; (xxii) in S. No. 200, in column (3), for the words Sewing machines , the words and figures Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and .....

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for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:- 215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof ; (xxvi) in S. No. 216, in column (3), after the word corrective , the brackets and words [other than goggles for correcting vision] shall be inserted; (xxvii) in S. No. 221, for the entry in column (3), the entry Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or ca .....

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x) after S. No. 242 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- 243 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software ; (C) in Schedule III-9%,- (i) S. No. 1, and the entries relating thereto, shall be omitted; (ii) S. No. 10, and the entries relating thereto, shall be omitted; (iii) in S. No. 12, for the entry in column (3), the entry Sugar confectionery [ot .....

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atter 12C 1806 Chocolates and other food preparations containing cocoa ; (v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containi .....

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ty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products ; (viii) after S. No. 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 16A 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with .....

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the following serial number and the entries shall be inserted, namely:- 24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water] ; (xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B 2516 12 00 Granite, other than blocks ; (xiii) S. No. 27, and the entries relating thereto, shall be omitted; (xiv) in S. No. 30, for .....

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y Petroleum oils and oils obtained from bituminous minerals, other than petroleum 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; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST] shall be substituted; (xvii) in S. No. 52, for the entry in column (3), the entry Prepared pigments, prepared opacifiers, p .....

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ubstituted; (xix) S. No. 55, and the entries relating thereto, shall be omitted; (xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 57A 3303 Perfumes and toilet waters ; (xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparat .....

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in individual retail packages [other than tooth powder] ; (xxiv) after S. No. 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous pr .....

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r or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent ; (xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 61A 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other tha .....

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ituminous minerals ; (xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 62A 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 ; (xxviii) after .....

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lowing serial number and the entries shall be inserted, namely:- 73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters ; (xxxi) after S. No. 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 89A 3811 Anti-knock preparations, oxidation .....

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specified or included; prepared paint or varnish removers ; (xxxiii) after S. No. 94 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 94A 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 94B 3820 Anti-freezing preparations and prepared de-icing fluids ; (xxxiv) after S. No. 104 and the entries .....

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astics ; (xxxvi) in S. No. 111, for the entry in column (3), the entry Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] shall be substituted; (xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 121A 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle rickshaws and three wheeled powered cycle r .....

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r 123C 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material ; (xl) in S. No. 124, for the entry in column (3), the entry Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, ha .....

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ing serial numbers and the entries shall be inserted, namely:- 124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B 4205 Other articles of leather or of composition leather 124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons ; (xli) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted; (xlii) after S. No. 1 .....

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r board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 137B 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 137C 4412 Plywood, veneered panels and similar laminated wood 137D 4413 Densified wood, in blocks, plates, strips, or profile shapes 137E 4414 Wooden frames for paintings, p .....

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l coverings; window transparencies of paper ; (xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely:- 153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board ; (xlviii) in S. No. 175, for the entry in column (3), the entry Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, .....

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making wigs or the like 177C 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 177D 6801 Setts, curbstones and flagstones, of natural stone (except slate) 177E 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artif .....

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ies shall be inserted, namely:- 180A 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 180B 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 180C 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented ; (lii .....

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g, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 182B 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 182C 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or .....

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. No. 184 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods ; (lv) in S. No. 185, for the entry in column (3), the entry Ceramic pipes, conduits, guttering and pipe fittings shall be substituted; (lvi) after S. No. 185 and the entries relating thereto, the foll .....

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pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 185D 6914 Other ceramic articles ; (lvii) after S. No. 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 189A 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189B 7004 Drawn glass and blown glass, in sheets, whether or not having a .....

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ltiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors ; (lviii) after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like ; (lix) after S. No. 191 and the entries relating thereto, the following serial number and the en .....

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whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms ; (lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] ; (lxii) in S. No. 235, for the entry i .....

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diators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel ; (lxiv) after S. No. 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 236A 7324 Sanitary ware and parts thereof, of iron and ste .....

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entry in columns (2) and (3), the following entries shall be substituted, namely:- 7419 Other articles of copper ; (lxix) in S. No. 262, for the entry in column No. 3, the entry Unwrought Aluminium shall be substituted; (lxx) in S. No. 271, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, .....

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en or other household articles, of aluminium; Utensils] ; (lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 301A 8212 Razors and razor blades (including razor blade blanks in strips) ; (lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, ch .....

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ar fixtures; castors with mountings of base metal; automatic door closers of base metal ; (lxxvi) after S. No. 303A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 303B 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 303C 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office .....

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nd similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 ; (lxxviii) in S. No. 316, for the entry in column (3), the Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] shall be substituted; (lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 317A 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] 317B 8414 Ai .....

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of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] ; (lxxxi) in S. No. 324, for the entry in column (3), the entry Weighing machinery (exc .....

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[other than and Nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 327A 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 327B 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 327C 8429 Self-propelled bulldozers, angledozers, gr .....

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other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof shall be substituted; (lxxxv) in S. No. 361, for the entry in column (3), the entry Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-e .....

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not specified or included elsewhere in this chapter ; (lxxxviii) in S. No. 366, for the entry in column (3), the entry Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] shall be substituted; (lxxxix) in S. No. 369A, for the entry in column (3), the entry Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws shall be substituted; (xc) after .....

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rectifiers) and inductors shall be substituted; (xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 376A 8506 Primary cells and primary batteries 376B 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 376C 8513 Portable electric lamps designed to function by their own source of energy (for exa .....

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her wireless networks] shall be substituted; (xciv) in S. No. 380, for the entry in column (3), the entry Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set shall be substituted; (xcv) after S. No. 380 and the entries relating thereto, the following serial nu .....

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sion, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc] shall be substituted; (xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 383A 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 383B 8527 Reception apparatus for ra .....

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allations or airfields (other than those of heading 8608) 384C 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 ; (c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for exa .....

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ol apparatus, other than switching apparatus of heading 8517 ; (ci) in S. No. 390, for the entry in column (3), the entry Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps] shall be substituted; (cii) in S. No. 395, for the entry in column (3), the entry Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with con .....

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erial number and the entries shall be inserted, namely:- 397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material ; (cv) S. No. 410, and the entries relating ther .....

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ronomy 411B 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 411C 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 411D 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 411E 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not sp .....

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Chapter 411-I 9014 Direction finding compasses; other navigational instruments and appliances 411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders ; (cviii) in S. No. 412, for the entry in column (3), the entry Balances of a sensitivity of 5 cg or better, with or without weights shall be substituted; (cix) after S. No. 413 and the entries relating theret .....

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tional purposes (for example, in education or exhibitions), unsuitable for other uses ; (cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 423A 9101 Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal 423B 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 ; (cxi) after S. No. .....

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ement or with synchronous motor (for example, time-registers, time-recorders) 425B 9107 Time switches with clock or watch movement or with synchronous motor 425C 9108 Watch movements, complete and assembled ; (cxiii) in S. No. 427, for the entry in column (3), the entry Other clock or watch parts shall be substituted; (cxiv) in S. No. 428, for the entry in column (3), the entry Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements .....

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nd the entries shall be inserted, namely:- 429A 9113 Watch straps, watch bands and watch bracelets, and parts thereof ; 429B 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 429C 9202 Other string musical instruments (for example, guitars, violins, harps) 429D 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 429E 9206 00 00 Percussio .....

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ing instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds ; (cxvii) after S. No. 435 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 435A 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof .....

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f cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] shall be substituted; (cxxi) after S. No. 438 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 438A 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plate .....

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all be inserted, namely:- 440A 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes ; (cxxiii) in S. No. 441, for the entry in column (3), the entry Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] shall be substituted; (cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 441A 9508 Rou .....

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after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 448A 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks ; (cxxvi) in S. No. 449A, for the entry in column No. 3, the entry Cigarette lighters and other lighters, whether or not mechanical or elect .....

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e following serial number and the entries shall be inserted, namely:- 452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software ; (D) in Schedule-IV-14%,- (i) S. Nos. 2, 3, 4, 5, 6, 7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31, 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted; (ii) In S. No. 46, in column (3), for the words in the brackets, and Rear Tractor tyres , the word .....

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ry internal combustion piston engine [other than aircraft engines] shall be substituted; (v) in S. No. 117, in column (3), the words, figures and brackets concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] shall be omitted; (vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; (vii) in S. No. 135, for the entry in column (3), the en .....

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han wet grinder consisting of stone as a grinder] shall be added; (x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (xi) in S. No. 151, for the entry in column (3), the entry Digital cameras and video camera recorders [other than CCTV] shall be substituted; (xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted; (xiii) in S. No. 154, in column (3), after the words and figures in the brackets, not exceeding 20 inches , the words ; and .....

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