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THE SECOND SCHEDULE [See section 8] – Tobacco
Annexure
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Annexure
Taxation Laws (Amendment) Bill, 2017
THE FIRST SCHEDULE
THE SECOND SCHEDULE
[See section 8]
Tobacco
THE THIRD SCHEDULE
[See section 2( f ) (iii)]
NOTES
1. In this Schedule, "heading", "sub-heading" and "tariff item" mean respectively a heading, sub-heading and tariff item in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the said First Schedule shall, apply to the interpretation of this Schedule.
S. No.
Heading, sub-heading or tariff item
Description of goods
(1)
(2)
(3)
1.
0402 91 10 or 0402 99 20
Concentrated (condensed) milk, whether sweetened or not put up in unit containers and ordinarily intended for sale
2.
1702
Preparation of other sugar
3.
1702

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centrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
15.A
2101 20
Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or conventrates or with a basis of tea or mate
16.
2102
All goods
17.
2105 00 00
Ice cream and other edible ice, whether or not containings cocoa
18.
2106 90 20
Pan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion
19.
2106 90 30
Betel nut powder known as "Supari"
20.
2106 90 11
Sharbat
21.
2106 10 00, 2106 90 19,
2106 90 40, 2106 90 50,
2106 90 60, 2106 90 70
2106 90 80, 2106 90 91,
2106 90 99
Edible preparations (excluding "Prasad or prasadam"), not elsewhere specified or included, bearing a brand name
22.
2201
Waters, including natural or artificial mineral waters

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prietary) other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemical systems.
Explanation.-For the purposes of this heading, "Patent or proprietary medicaments" means any drug or medicinal preparation, in whatever from, for use in the internal or external treatment of, or for the prevention of ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely:-
(a) the Indian Pharmacopoeia;
(b) the International Pharmacopoeia;
(c) the National Formulary of India;
(d) the British Pharmacopoeia;
(e) the British Pharmaceutical Codex;
(f) the British Veterinary Codex;
(g) the United States Pharmacopoeia;
(h) the National Formulary of the U.S.A.;
(i) the Dental Formulary of the U.S.A.; and
(j) the State Pharmacopoeia of the U.S.S.R.;
or which is a brand name, that is, a name or a registered trad

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, Unani, Siddha, Homoeopathic or Biochemic systems and sold under a brand name.
Explanation.-For the purposes of this entry, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicament and some person using such name or mark with or without any indication of the identity of that person.
32.
3204 20 or 3204 90 00
Synthetic organic products of a kind used as florescent brightening agents or as a luminophores
33.
3206
All goods other than pigments and inorganic products of a kind used as luminophores
34.
3208 or 3209 or 3210
All goods
35.
3212 90
Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes
36
(i) 3213
(ii) 3214
All goods
All goo

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excluding waxes of heading 3404
44.
3506
Prepared glues and other prepared adhesives not elsewhere specified or included
45.
3702
All goods other than for X-ray and cinematograph films, unexposed
46.
3808
Insecticides, fungicides, herbicides, weedicides and pesticides
47.
3808
Disinfectants and similar products
47A.
3808 93 40
Plant growth regulators
48.
3814 00 10
Thinners
49.
3819
Hydraulic brake fluids and other propared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils obtained from bituminous minerals
50.
3820 20 00
Anti-freezing preparations and prepared de-icing fluids
51.
3824 or 3825
Stencil correctors and other correcting fluids, ink removers put up in packing for retail sale
52.
3919
Self-adhesive tapes of plastics
53.
3923 or 3924
Insulated ware
53A.
39 or 40
Nipples for feeding bottles
53B.
4015
Surgical rubber gloves or medical examination rubber gloves
54.
4816
Carbon pape

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er purifiers, of a kind used for domestic purposes
70A.
8421 21 20, 8421 99 00
Water filters functioning without electricity and replaceable kits thereof
71.
8422
Dish washing machines
71A.
8443 31 00 or 8443 32
Printer, whether or not combined with the functions of copying or facsimile transmission
71B.
8443 32 60 or 8443 39 70
Facsimile machines
71C.
8443 99 51
Ink cartridges, with print head assembly
72.
8450
Household or laundry type washing machines, including machines which both was and dry
73.
8469
Typewriters
74.
8470
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions
74A.
8471 30
All goods
74B.
8471 60
All goods
75.
8472
Stapling machines (staplers)
76.
8506
All goods other than parts falling under tariff item 8506 90 00
76A.
8508
All goods other than parts falling under tariff item 8508 70 00
77.
8509
All goods other than parts falling under tariff item 8509 90 00
78.

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in tariff items 8523 21 00, 8523 29 60 to 8523 29 90, 8523 41 20 to 8523 41 50, 8523 49 30, 8523 49 50 to 8523 49 90, 8523 52 10, 8523 59, 8523 80 20, 8523 80 30 and 8523 80 60
84A
8523 80 20
Package software or canned software.
Explanation.-For the purposes of this Schedule, "Packaged software or canned software" means a software developed to meet the need of variety of users, and which is intended for sale or capable of being sold off the shalf.
85 to 88.
* * *
89.
8517 or 8525 60
Mobile handsets including Cellular Phones and Radio trunking terminals
89A.
8527
Pagers
90.
8527
Radio sets including transistor sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reporducing or clock in the same housing or attached to it.
91.
8527
Reception appartus for radio-broadcasting, whether or not combined, in the same housing with sound recording or reproducing apparatus

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CHAPTER II LEVY AND COLLECTION OF DUTY
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Annexure
Taxation Laws (Amendment) Bill, 2017
CHAPTER II
LEVY AND COLLECTION OF DUTY
Duties specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied.
(1) There shall be levied and collected in such manner as may be prescribed,-
(a) a duty of excise to be called the Central Value Added Tax (CENVAT) on all excisable goods (excluding goods produced or manufactured in special economic sones) which are produced or manufactured in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff Act, 1985. (5 of 1986)
(b) a special duty of excise, in addition to the duty of excise specified in clause (a) above, on excisable goods (excluding goods produced or manufactured in special economic zones) specified in the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which are produced or manufactured in India, as, and at the rates,

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ifferent rates, then, such duty shall, for the purposes of this proviso, be deemed to be leviable at the highest of those rates.
Explanation 2.-In this proviso,-
(i) * * * * * *
(ii) "hundred per cent export-oriented undertaking" means an undertaking which has been approved as a hundred per cent export-oriented undertaking by the Board appointed in this behalf by the Central Government in exercise of the powers conferred by section 14 of the Industries (Development and Regulation) Act, 1951, (65 of 1951) and the rules made under that Act.
(iii) "Special Economic Zone" has the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005. (28 of 2005)
(1A) The provisions of sub-section (1) shall apply in respect of all excisable goods other than salt which are produced or manufactured in India by, or on behalf of, Government, as they apply in respect of goods which are not produced or manufactured by Government.
(2) The Central Gove

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Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods.
(3A) (1) * * * * *
Explanation 1.- For the removal of doubts, it is hereby clarified that for the purposes of section 3 of the Customs Tariff Act, 1975, (51 of 1975) the duty of excise leviable on the notified goods shall be deemed to be the duty of excise leviable on such goods under the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985, (51 of 1975) read with any notification for the time being in force.
* * * * *
Publication of rules and notifications and laying of rules before Parliament.
38. (1) All rules made and notifications issued under this Act shall be published in the Official Gazette.
(2) Every rule made under this Act, every notification issued under [section 3A, section 4A, sub-section (1) of section 5A, section 5B and section 11C and every order made under sub-section (2) of section 5A, other than an order relating to

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EXTRACTS FROM THE CENTRAL EXCISE ACT, 1944 (1 OF 1944)
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EXTRACTS FROM THE CENTRAL EXCISE ACT, 1944 (1 OF 1944)
* * * *
Definitions
In this Act, unless there is anything repugnant in the subject or context,-
(a) * * * * *
(d) "excisable goods" means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as being subject to a duty of excise and includes salt;
Explanation.-For the purposes of this clause, "goods" includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable.
(e) "factory&qu

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EXTRACTS FROM THE CUSTOMS TARIFF ACT, 1975 (51 OF 1975) -Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.
Annexure
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Annexure
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EXTRACTS FROM THE CUSTOMS TARIFF ACT, 1975 (51 OF 1975)
* * * * *
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.
3.(1) * * * * *
(2) For the purpose of calculating under sub-sections (1) and (3), the additional duty on any imported article, where such duty is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962, (52 of 1962) be the aggregate of-
(i) * * * * *
(ii) any duty of

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nation III of the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955.) the value of the imported article shall be deemed to be the retail sale price declared on the imported article less such amount of abatement, if any, from such retail sale price as the Central Government may, by notification in the Official Gazette, allow in respect of such like article under clause (2) of the said Explanation.
Explanation.-Where on any any imported article more than one retail sale price is declared, the maximum of such retail rice shall be deemed to be the retail sale price for the purposes of this section.]
(6) For the purpose of calculating under sub-section (5), the additional duty on any imported article, the

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EXTRACT FROM THE CUSTOMS ACT, 1962 (52 OF 1962)
Annexure
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ANNEXURE
EXTRACT FROM THE CUSTOMS ACT, 1962 (52 OF 1962)
Definitions
* * * * *
2. In this Act, Unless the Context otherwise requires,-
* * * * *
(11) "Customs area" means the area of a customs station and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities;
* * * * *
–
Statute, statutor

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MEMORANDUM REGARDING DELEGATED LEGISLATION
MEMO
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MEMORANDUM
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MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 3 of the Bill seeks to insert new sections 108A and 108B in the Customs Act, 1962. Sub-section (1) of proposed section 108A empowers the Central Government to make rules to provide for the information to be furnished by persons specified therein in respect of import or export of goods and the manner of furnishing such information.
2. The matters in respect of which rules or regulations may be made or notifications may be issued in accordance with the provisions of the Bill are matters of procedure and detail and it is not practicable to provide for them in the Bill.
3. The delegation of legislative power is, therefore, of a normal character.
FINANCIAL MEMORANDUM
The Bill proposes to make certain amendments in the Customs Act, 1962, the Customs Tariff Act, 1975, the Central Excise Act, 1944, the Finance Act, 2001, th

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, it requires certain consequential amendments in the Customs Act, 1962, the Customs Tariff Act, 1975, the Central Excise Act, 1944, the Finance Act, 2001 and the Finance Act, 2005 and repeal of certain enactments.
3. The Customs Act, 1962 provides for removal of goods from a customs station to a warehouse without payment of duty. It is proposed to amend the said Act to include 'warehouse' in the definition of "customs area" to ensure that an importer would not be required to pay the proposed integrated goods and services tax at the time of removal of goods from a customs station to a warehouse. It is also proposed to amend the said Act to insert new provisions therein so as to provide for furnishing of information by specified persons in respect of import or export of goods, on the lines of the Income-tax Act, 1961, the Central Excise Act, 1944, Chapter V of the Finance Act, 1994 and the legislations referred to in paragraph 1.
4. The Customs Tariff Act, 1975 is pr

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made in the Central Excise Act, 1944 also relating to certain definitions, charging sections, provisions of deemed manufacture and insertion of emergency powers to increase the rate of duty, on the same lines as are presently provided in the Central Excise Tariff Act, 1985.
6. Consequent to the introduction of goods and services tax, the cesses or surcharges levied or collected as duties of central excise on excisable goods or as service tax on taxable services would become irrelevant, as the supplies of such goods [except Petroleum Crude, Motor Spirit (Petrol), High Speed Diesel, Aviation Turbine Fuel and Natural Gas, Tobacco and Tobacco products] and such services would be chargeable to goods and services tax. The proposed Bill seeks to abolish certain cesses or surcharges which are levied or collected as duty of excise or service tax under various Acts. The proposed Bill also seeks to abolish the cess levied on water consumed by certain industries and by local authorities under the

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THE THIRD SCHEDULE (See section 15)
THE THIRD SCHEDULE
Bill
SCHEDULES
Taxation Laws (Amendment) Bill, 2017
THE THIRD SCHEDULE
(See section 15)
Year
No.
Short title of enactments
Extent of repeal
(1)
(2)
(3)
(4)
1947
24
The Rubber Act, 1947
Clause (b) of sub-section (1) of section 9 and section 12
1951
65
The Industries (Development and Regulation) Act, 1951
Section 9
1953
29
The Tea Act, 1953
Clause (c) of section 3, sections 25 and 26 and clause (a) of sub-

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General Rules for the interpretation of this Schedule
THE SECOND SCHEDULE
Bill
SCHEDULES
Taxation Laws (Amendment) Bill, 2017
THE SECOND SCHEDULE
(See section 12)
“THE FOURTH SCHEDULE
[See section 2 (d) and 2 (f) (ii)]
General Rules for the interpretation of this Schedule
Classification of goods in this Schedule shall be governed by the following principles:
1. The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Sections or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.
2. Any reference in a heading-
(a) to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be tak

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only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
(b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to clause (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
(c) when goods cannot be classified by reference to clause (a) or clause (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which

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ich has "-". Where the description of an article or group of articles is preceded by "" or "-", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "".
2. The abbreviation "%" in column (4) of this Schedule, in relation to the rate of duty, indicates that the duty on the goods to which the entry relates shall be charged on the basis of the value of the goods fixed, defined or deemed to be, as the case may be, under or in subsection (2), read with sub-section (3), of section 3 or section 4 or section 4A of the Central Excise Act, 1944, (1 of 1944.) the duty being equal to such percentage of the value as is indicated in that column.
Additional Notes
In this Schedule,-
(1) the expression,-
(a) "heading", in respect of goods, means a description in list of tariff provisions accompanied by a four

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For
1. kg.
Kilogram
2. Tu
Thousand in number
SECTION IV
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTE
In this Section, the expression "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number.
Chapter 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTES
1. 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, label, signature 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.
2. In relation to products of heading 2401or 2402 or 2403, labelling or relabelling of containers or repacking from bulk packs t

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his Chapter:
(1) "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.
(2) "cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machinerolled cigarettes.
(3) "smoking mixtures for pipes and cigarettes" of sub-heading 2403 10 does not cover " Gudaku".
Tariff item
Description of goods
Unit
Rate of Duty
(1)
(2)
(3)
(4)
2401
Unmanufactured Tobacco; Tobacco Refuse
2401 10
–
Tobacco, not stemmed or stripped:
2401 10 10

Flue cured virginia tobacco
kg.
64%
2401 10 20

Sun cured country (natu) tobacco
kg.
64%
2401 10 30

Sun cured virginia tobacco
kg.
64%
2401 10 40

Burley tobacco
kg.
64%
2401 10 50

Tobacco for manufacture of b

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ining tobacco:
2402 10 10

Cigar and cheroots
Tu
12.5% or ₹ 4006 per thousand, whichever is higher
2402 10 20

Cigarillos
Tu
12.5% or ₹ 4006 per thousand, whichever is higher
2402 20
–
Cigarettes, containing tobacco :
2402 20 10

Other than filter cigarettes, of length not exceeding 65 millimetres
Tu
₹ 1280 per thousand
2402 20 20

Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres
Tu
₹ 2335 per Thousand
2402 20 30

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres
Tu
₹ 1280 per Thousand
2402 20 40

Filter cigarettes of length (including the length of the filter, the length of filter being 11 milliterres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres
Tu
₹ 1740 per Thousand
2402 20 50

Filter c

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03 19 10

Smoking mixtures for pipes and cigarettes
kg.
360%

Biris :
2403 19 21

Other than paper rolled biris, manufactured without the aid of machine
Tu
₹ 12 per thousand
2403 19 29
–
Other
Tu
₹ 80 per Thousand
2403 19 90

Other
kg.
40%
–
Other :
2403 91 00

“Homogenised” or “reconstituted” tobacco
kg.
60%
2403 99

Other :
2403 99 10

Chewing tobacco
kg.
81%
2403 99 20

Preparations containing chewing tobacco
kg.
60%
2403 99 30

Jarda scented tobacco
kg.
81%
2403 99 40

Snuff
kg.
60%
2403 99 50

Preparations containing snuff
kg.
60%
2403 99 60

Tobacco extracts and essence
kg.
60%
2403 99 70

Cut-tobacco
kg.
₹ 70 per kg
2403 99 90

Other
kg.
81%
SECTION V
MINERAL PRODUCTS
CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
NOTES
1. References in heading 2710 to "petroleum oils and oils obtained from bituminous minerals"

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sed Natural Gas (CNG), for use as a fuel or for any other purpose, shall amount to "manufacture".
SUB-HEADING NOTE
For the purposes of sub-heading 2710 12, "light oils and preparations" are those of which 90% or more by volume (including losses) distil at 210ºC (ASTM D 86 method).
SUPPLEMENTARY NOTES
In this Chapter, the following expressions have the meanings hereby assigned to them:-
(1) "motor spirit" means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25ºC and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. "Special boiling point spirits (tariff items 2710 12 11, 2710 12 12 and 2710 12 13 )" means light oils, as defined in sub-heading Note 4, not containing any anti-knock preparations, and with a difference of not more than 60ºC between the temperatures at which 5% and 90% by volume (including losses) distil;
(2) &#

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mined in the manner indicated in the Indian Standards Institution specification IS:1448 (p.18)-1967 for the time being in force;
(d) "Carbon Residue" shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 8)-1967 for the time being in force;
(e) "Colour Comparison Test" shall be done in the following manner, namely:-
(i) first prepare a five per cent. weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water;
(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution;
(iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.
Tariff item
Description of goods
Unit
Rate of Duty
(1)
(2)
(3)
(4)
2709
Petroleum oils and oils obtained from bituminous minerals, crude.
Kg.
…..
2709 10 00
–

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re
2710 12 12
– Special boiling point spirits (other than benzene, toluene and toluol) with nominal boiling point range 63-70 °C
Kg.
14%+Rs. 15.00 per litre
2710 12 13
– Other Special boiling points sprits (other than benzene, benzol, toluene and toluol)
Kg.
14%+Rs 15.00 per litre
2710 12 19
– Other
Kg.
14%+Rs. 15.00 per litre
2710 12 20
Natural gasoline Liquid
Kg.
14%+Rs 15.00 per litre
2710 12 90
Other
Kg.
14%+Rs
15.00 per litre
2710 19
Other:
2710 19 10
Superior Kerosene oil (SKO)
Kg.
…..
2710 19 20
Aviation turbine Fuel (ATF)
Kg.
14%
2710 19 30
High speed diesel (HSD)
Kg.
14%+Rs 15.00 per litre
2710 19 40
Light Diesel oil (LDO)
Kg.
…..
2710 19 50
Fuel oil
Kg.
…..
2710 19 60
Base oil
Kg.
…..
2710 19 70
Jute batching oil and textile oil
Kg.
…..
2710 19 80
Lubricating oil
Kg.
…..
2710 19 90
Other
Kg.
…..
– Waste oil:
…..
2710 20 00
Petroleum oils and o

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THE THIRD SCHEDULE [See section 2 (f) (iii)]
THE FIRST SCHEDULE
Bill
SCHEDULES
Taxation Laws (Amendment) Bill, 2017
THE FIRST SCHEDULE
(See section 11)
"THE THIRD SCHEDULE
[See section 2 (f) (iii)]
NOTES
1. In this Schedule, "heading", "sub-heading" and "tariff item" mean respectively, a heading, sub-heading and tariff item in the Fourth Schedule.
2. The rules for the interpretation, the Section, Chapter Notes and the General Explanatory

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Collection and payment of arrears of duties
Clause 16
Bill
MISCELLANEOUS
Taxation Laws (Amendment) Bill, 2017
Collection and payment of arrears of duties
16. Notwithstanding the repeal of the enactments specified in the Third Schedule, the proceeds of duties levied under the said enactments immediately preceding the date appointed under sub-section (2) of section 1,-
(i) if collected by the collecting agencies but not paid into the Reserve Bank of India; or
(ii) if not collec

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Repeal and savings of certain enactments.
Clause 15
Bill
MISCELLANEOUS
Taxation Laws (Amendment) Bill, 2017
Repeal and savings of certain enactments.
15. (1) The enactments specified in the third column of the Third Schedule are hereby repealed to the extent specified in the fourth column thereof.
(2) Notwithstanding the repeal under sub-section (1), such repeal shall not-
(a) affect any other law in which the repealed enactment has been applied, incorporated or referred to;
(b) affect the validity, invalidity, effect or consequences of anything already done or suffered or any right, title, obligation or liability already acquired, accrued or incurred or any remedy or proceeding in respect thereof, or any release or dis

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Amendment of Seventh Schedule to Act 18 of 2005.
Clause 14
Bill
MISCELLANEOUS
Taxation Laws (Amendment) Bill, 2017
Amendment of Seventh Schedule to Act 18 of 2005.
14. In the Finance Act, 2005, in the Seventh Schedule, tariff item 2106 90 20 and the entries relating thereto shall be omitted.
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Clause 14 of the Bill seeks to amend the Seventh Schedule to the Finance Act, 2005, so as to omit the entries relating to Pan Masala.
Statute, statutory provisions legislation, law,

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Amendment of Seventh Schedule to Act 14 of 2001.
Clause 13
Bill
MISCELLANEOUS
Taxation Laws (Amendment) Bill, 2017
CHAPTER IV
MISCELLANEOUS
Amendment of Seventh Schedule to Act 14 of 2001.
13. In the Finance Act, 2001, in the Seventh Schedule,-
(a) except tariff items 2402 20 10, 2402 20 20, 2402 20 30, 2402 20 40, 2402 20 50, 2402 20 90, 2402 90 10, 2403 11 10, 2403 19 10, 2403 19 21, 2403 19 29, 2403 19 90, 2403 91 00, 2403 99 10, 2403 99 20, 2403 99 30, 2403 99 40, 2403 9

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Insertion of Fourth Schedule.
Clause 12
Bill
CENTRAL EXCISE
Taxation Laws (Amendment) Bill, 2017
Insertion of Fourth Schedule.
12. In the Central Excise Act, after the Third Schedule, the Schedule specified in the Second Schedule shall be inserted.
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Clause 12 of the Bill seeks to insert a new Fourth Schedule in the Central Excise Act, 1944 so as to prescribe the central excise tariff in respect of goods which would continue to be chargeable to central excise duty even afte

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Substitution of new Schedule for Third Schedule.
Clause 11
Bill
CENTRAL EXCISE
Taxation Laws (Amendment) Bill, 2017
Substitution of new Schedule for Third Schedule.
11. In the Central Excise Act, for the Third Schedule, the Schedule specified in the First Schedule shall be substituted.
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Clause 11 of the Bill seeks to substitute the Third Schedule to the Central Excise Act, 1944 with a new Schedule by omitting the entries relating to goods which would be chargeable to Goods

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Insertion of a new section 38B.
Clause 10
Bill
CENTRAL EXCISE
Taxation Laws (Amendment) Bill, 2017
Insertion of a new section 38B.
10. In the Central Excise Act, after section 38A, the following section shall be inserted, namely:-
Savings of references to Chapter, heading, sub-heading and tariff item in Central Excise Tariff Act, 1985.
"38B. Notwithstanding the repeal of the Central Excise Tariff Act, 1985 (5 of 1986.) by sub-section (1) of section 174 of the Central Go

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Amendment of section 38.
Clause 9
Bill
CENTRAL EXCISE
Taxation Laws (Amendment) Bill, 2017
Amendment of section 38.
9. In the Central Excise Act, in section 38, after the word, figure and letter "section 3A", the word, figure and letter "section 3C" shall be inserted.
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Clause 9 of the Bill seeks to amend section 38 of the Central Excise Act, 1944 so as to enable the Central Government to lay before Parliament, the notification issued by it to amend the

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Insertion of new sections 3B and 3C.
Clause 8
Bill
CENTRAL EXCISE
Taxation Laws (Amendment) Bill, 2017
Insertion of new sections 3B and 3C.
8. In the Central Excise Act, after section 3A, the following sections shall be inserted, namely:-
Emergency power of Central Government to increase duty of excise.
''3B. (1) Where, in respect of any goods, the Central Government is satisfied that the duty leviable thereon under section 3 should be increased and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, amend the Fourth Schedule to substitute the rate of duty specified therein in respect of such goods in the following man

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pproved with or without modifications under sub-section (2).
Explanation.-For the purposes of this sub-section, the term "form or method", in relation to a rate of duty of excise, means the basis, including valuation, weight, number, length, area, volume or any other measure, on which the duty may be levied.
(2) Every notification under sub-section (1) shall be laid before each House of Parliament, if it is in session, as soon as may be after the issue of the notification, and, if it is not in session, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is

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Amendment of section 3A.
Clause 7
Bill
CENTRAL EXCISE
Taxation Laws (Amendment) Bill, 2017
Amendment of section 3A.
7. In the Central Excise Act, in section 3A, in Explanation 1, for the words and figures, "First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985" (5 of 1986.), the words ''Fourth Schedule'' shall be substituted.
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Clause 7 of the Bill seeks to amend section 3A of the Central Excise Act, 1944, which provides for

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Substitution of new section for section 3.
Clause 6
Bill
CENTRAL EXCISE
Taxation Laws (Amendment) Bill, 2017
Substitution of new section for section 3.
6. In the Central Excise Act, for section 3, the following section shall be substituted, namely:-
Duty specified in the Fourth Schedule to be levied
"3. (1) There shall be levied and collected in such manner as may be prescribed a duty of excise to be called the Central Value Added Tax (CENVAT) on all excisable goods (excluding goods produced or manufactured in special economic zones) which are produced or manufactured in India as, and at the rates, set forth in the Fourth Schedule:
Provided that the duty of excise which shall be levied and collected on any excisa

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h like goods, any duty of customs leviable for the time being in force is leviable at different rates, then, such duty shall, for the purposes of this proviso, be deemed to be leviable at the highest of those rates.
Explanation 2.-For the purposes of this sub-section,-
(i)"hundred per cent. export-oriented undertaking" means an undertaking which has been approved as a hundred per cent. export-oriented undertaking by the Board appointed in this behalf by the Central Government in exercise of the powers conferred by section 14 of the Industries (Development and Regulation) Act, 1951, (65 of 1951) and the rules made under that Act;
(ii) "Special Economic Zone" shall have the meaning assigned to it in clause (za) of se

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ons of the same excisable goods; or
(b) for excisable goods of the same class or description-
(i) produced or manufactured by different classes of producers or manufacturers; or
(ii) sold to different classes of buyers:
Provided that in fixing different tariff values in respect of excisable goods falling under sub-clause (i) or sub-clause (ii), regard shall be had to the sale prices charged by the different classes of producers or manufacturers or, as the case may be, the normal practice of the wholesale trade in such goods.''.
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Clause 6 of the Bill seeks to amend section 3, the charging section, so as to replace the reference to the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985, with the r

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Amendment of section 2.
Clause 5
Bill
CENTRAL EXCISE
Taxation Laws (Amendment) Bill, 2017
CHAPTER III
CENTRAL EXCISE
Amendment of section 2.
5. In the Central Excise Act, 1944 (1 of 1944.) (hereinafter referred to as the Central Excise Act), in section 2,-
(a) in clause (d), for the words and figures "the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985" (5 of 1986.), the words "the Fourth Schedule" shall be substituted;
(b)

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Amendment of section 3.
Clause 4
Bill
CUSTOMS TARIFF
Taxation Laws (Amendment) Bill, 2017
CHAPTER II
CUSTOMS TARIFF
Amendment of section 3.
4. In the Customs Tariff Act, 1975, (51 of 1975.)in section 3, –
(a) in sub-section (2),-
(i) in clause (ii), for item (a), the following item shall be substituted, namely:-
"(a) the duty referred to in sub-sections (1), (3), (5), (7) and (9);";
(ii) in the proviso, in sub-clause (b), item (ii) shall be omitted;
(b) in sub-section (6), in clause (ii), for item (a), the following item shall be substituted, namely:-
"(a) the duty referred to in sub-sections (5), (7) and (9);";
(c) for sub-sections (7) and (8), the following sub-sections shall be substitute

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4 of the Customs Act, 1962 (52 of 1962.) or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and
(b) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, (52 of 1962.) and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9).
(9) Any article which is imported into India shall, in addition, be liable to the goods and services tax compensation cess at such rate, as is leviable under section 8 of the Goods and Services Tax (Compensation to States) Cess Act, 2017 on a l

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of the Customs Act, 1962, (52 of 1962.) and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9).
(11) The duty or tax or cess, as the case may be, chargeable under this section shall be in addition to any other duty or tax or cess, as the case may be, imposed under this Act or under any other law for the time being in force.
(12) The provisions of the Customs Act, 1962 (52 of 1962.) and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty or tax

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Insertion of new sections 108A and 108B.
Clause 3
Bill
CUSTOMS
Taxation Laws (Amendment) Bill, 2017
Insertion of new sections 108A and 108B.
3. In the Customs Act, after section 108, the following sections shall be inserted, namely:-
Obligation to furnish information.
"108A. (1) Any person, being-
(a) a local authority or other public body or association; or
(b) any authority of the State Government responsible for the collection of value added tax or sales tax or any other tax relating to the goods or services; or
(c) an income tax authority appointed under the provisions of the Income-tax Act, 1961; (43 of 1961.)
(d) a Banking company within the meaning of clause (a) of section 45A of the Reserve Bank of Ind

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1908) or
(i) a Registrar within the meaning of the Companies Act, 2013 (18 of 2013.); or
(j) the registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988 (59 of 1988.); or
(k) the Collector referred to in clause (c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013.); or
(l) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); or
(m) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996); or
(n) the Post Master General within the meaning of clause ( j) of sect

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ll furnish such information to the proper officer in such manner as may be prescribed by rules made under this Act.
(2) Where the proper officer considers that the information furnished under sub-section (1) is defective, he may intimate the defect to the person who has furnished such information and give him an opportunity of rectifying the defect within a period of seven days from the date of such intimation or within such further period which, on an application made in this behalf, the proper officer may allow and if the defect is not rectified within the said period of seven days or, further period, as the case may be, so allowed, then, notwithstanding anything contained in any other provision of this Act, such information shall be dee

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Amendment of section 2.
Clause 2
Bill
CUSTOMS
Taxation Laws (Amendment) Bill, 2017
CHAPTER I
CUSTOMS
Amendment of section 2.
2. In the Customs Act, 1962 (52 of 1962.) (hereinafter referred to as the Customs Act), in section 2, in clause (11), after the words "the area of a Customs station", the words "or a warehouse" shall be inserted.
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Clause 2 of the Bill seeks to amend clause (11) of section 2 of the Customs Act, 1962 so as to include 'warehouse

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Short title and commencement.
Clause 1
Bill
Short title and commencement
Taxation Laws (Amendment) Bill, 2017
Bill No. 69 of 2017
THE TAXATION LAWS (AMENDMENT) BILL, 2017
A
BILL
further to amend the Customs Act, 1962, the Customs Tariff Act, 1975, the Central Excise Act, 1944, the Finance Act, 2001 and the Finance Act, 2005 and to repeal certain enactments.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:-
Short title and commence

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