THE SECOND SCHEDULE – Draft-Bills-Reports – SCHEDULES – TAXATION LAWS (AMENDMENT) BILL, 2017 – THE SECOND SCHEDULE – 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 taken to include a reference to that a
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ontained 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 they are most akin. 5. For legal purpose
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n 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-digit number and includes all sub-headings of ta
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BACCO 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 to retail packs or the adoption of any other treatment to render the produc
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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 biris, not stemmed kg. 64% 2401 10 60 Tobacco for manufacture of chewing tobacco kg. 64% 2401 10 70 Tobacco for manufacture of
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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 cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) excdeeing 70 millimetres but not exceeding 75 millimetres Tu ₹ 2335 per thousand 2402 20 90 Other
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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" include not only petroleum oils and oils obtained from bituminous minerals, but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of wh
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ave 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) ''natural gasoline liquid (NGL)'' is a low-boiling liquid petroleum product extracted from Natural Gas; (3) "aviation turbine fuel (ATF)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1571:1992:2000; (4) "high speed diesel (HSD)" means any hydrocarbon oil conforming to the India
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omparison 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 – Petroleum oils and oils obtained from bituminous minerals Kg. ….. 2709 20 00 – Petroleum crude Nil 2710 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; waste oil
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s 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 oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oil obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils Kg. ….. 2710 91 00 – Containing Polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) Kg. ….. 2710 99 00 – Oth
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