The Taxation Laws (Amendment) Act, 2017.

jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17 REGISTERED NO. DL—(N)04/0007/2003—17 vlk/kkj.k EXTRAORDINARY Hkkx [k.M II — 2 PART II—Section 2 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ ubZ fnYyh] 'kqØokj] ekpZ 31] 2017@pS= 10] 1939 ¼'kd½ 13] No. 13] NEW DELHI, FRIDAY, MARCH 31 , 2017/Chaitra 10, 1939 (SAKA) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. LOK SABHA ———— The following Bill was introduced in Lok Sabha on 31th March, 2017:— BILL NO. 69 OF 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:— 1. (1) This Act may be called the Taxation Laws (Amendment) Act, 2017. Short title and commencement. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the commencement of that provision. CHAPTER I CUSTOMS 52 of 1962. 2. In the Customs Act, 1962 (hereinafter referred to as the Customs Act), in section 2, Amendment in clause (11), after the words "the area of a Customs station", the words "or a warehouse" of section 2. shall be inserted.2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— Insertion of new 3. In the Customs Act, after section 108, the following sections shall be inserted, sections 108A namely:— and 108B. Obligation to "108A. (1) Any person, being— furnish (a) a local authority or other public body or association; or information. (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 India Act, 1934; or 2 of 1934. (e) a co-operative bank within the meaning of clause (dd) of section 2 of the Deposit Insurance and Credit Guarantee Corporation Act,1961; or 47 of 1961. (f) a financial institution within the meaning of clause (c), or a non-banking financial company within the meaning of clause (f), of section 45-I of the Reserve Bank of India Act,1934; or 2 of 1934. (g) a State Electricity Board; or an electricity distribution or transmission licensee under the Electricity Act, 2003, or any other entity entrusted, as the case 36 of 2003. may be, with such functions by the Central Government or the State Government; or (h) the Registrar or Sub-Registrar appointed under section 6 of the Registration Act, 1908; or 16 of 1908. (i) a Registrar within the meaning of the Companies Act, 2013; or 18 of 2013. (j) the registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988; or 59 of 1988. (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; or 30 of 2013. (l) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956; or 42 of 1956. (m) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996; or 22 of 1996. (n) the Post Master General within the meaning of clause (j) of section 2 of the Indian Post Office Act, 1898; or 6 of 1898. (o) the Director General of Foreign Trade within the meaning of clause (d) of section 2 of the Foreign Trade (Development and Regulation) Act,1992; or 22 of 1992. (p) the General Manager of a Zonal Railway within the meaning of clause (18) of section 2 of the Railways Act,1989; or 24 of 1989. (q) an officer of the Reserve Bank of India constituted under section 3 of the Reserve Bank of India Act, 1934, 2 of 1934. who is responsible for maintaining record of registration or statement of accounts or holding any other information under any of the Acts specified above or under any other law for the time being in force, which is considered relevant for the purposes of this Act, shall 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 furnishedSEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 3 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 deemed as not furnished and the provisions of this Act shall apply. (3) Where a person who is required to furnish information has not furnished the same within the time specified in sub-section (1) or sub-section (2), the proper officer may serve upon him a notice requiring him to furnish such information within a period not exceeding thirty days from the date of service of the notice and such person shall furnish such information. 108B. Where the person who is required to furnish information under Penalty for section 108A fails to do so within the period specified in the notice issued under failure to furnish sub-section (3) thereof, the proper officer may direct such person to pay, by way of information penalty, a sum of one hundred rupees for each day of the period during which the return. failure to furnish such information continues.". CHAPTER II CUSTOMS TARIFF 51 of 1975. 4. In the Customs Tariff Act, 1975, in section 3, — Amendment of 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 substituted, namely:— "(7) Any article which is imported into India shall, in addition, be liable to integrated tax at such rate, not exceeding forty per cent. as is leviable under section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section (8). (8) For the purposes of calculating the integrated tax under sub-section (7) on any imported article where such tax is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything 52 of 1962. contained in section 14 of the Customs Act, 1962, be the aggregate of— (a) the value of the imported article determined under 52 of 1962. sub-section (1) of section 14 of the Customs Act, 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 52 of 1962. of the Customs Act, 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).4 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (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 like article on its supply in India, on the value of the imported article as determined under sub-section (10). (10) For the purposes of calculating the goods and services tax compensation cess under sub-section (9) on any imported article where such cess 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, be 52 of 1962. the aggregate of— (a) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 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, 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 and the rules and regulations 52 of 1962. made thereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty or tax or cess, as the case may be, chargeable under this section as they apply in relation to the duties leviable under that Act.". CHAPTER III CENTRAL EXCISE Amendment 5. In the Central Excise Act, 1944 (hereinafter referred to as the Central Excise Act), in 1 of 1944. of section 2. 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", the words "the Fourth Schedule" shall 5 of 1986. be substituted; (b) in clause (e) the words ''other than salt'' shall be omitted; (c) in clause (f), in sub-clause (ii), for the words and figures "the First Schedule to the Central Excise Tariff Act, 1985", the words "the Fourth Schedule" shall be 5 of 1986. substituted. Substitution of 6. In the Central Excise Act, for section 3, the following section shall be substituted, new section namely:— for section 3. Duty specified "3. (1) There shall be levied and collected in such manner as may be prescribed in the Fourth a duty of excise to be called the Central Value Added Tax (CENVAT) on all excisable Schedule to be goods (excluding goods produced or manufactured in special economic zones) which levied. 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 excisable goods which are produced or manufactured by a hundred per cent. export- oriented undertaking and brought to any other place in India, shall be an amount equal to the aggregate of the duties of customs which would be leviable under the CustomsSEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 5 52 of 1962. Act, 1962 or any other law for the time being in force, on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff 51 of 1975. Act, 1975. Explanation 1.—Where in respect of any such 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) 65 of 1951. Act, 1951, and the rules made under that Act; (ii) "Special Economic Zone" shall have the meaning assigned to it in 28 of 2005. clause (za) of section 2 of the Special Economic Zones Act, 2005. (2) The provisions of sub-section (1) shall apply in respect of all excisable goods which are produced or manufactured in India by or on behalf of the Government, as they apply in respect of goods which are not produced or manufactured by the Government. (3) The Central Government may, by notification in the Official Gazette, fix, for the purposes of levying the said duty, tariff values of any articles enumerated, either specifically or under general headings, in the Fourth Schedule as chargeable with duty ad valorem and may alter any tariff values for the time being in force. (4) The Central Government may fix different tariff values— (a) for different classes or descriptions 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.''. 7. In the Central Excise Act, in section 3A, in Explanation 1, for the words and figures, Amendment 5 of 1986. "First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985", the words of section 3A. ''Fourth Schedule'' shall be substituted. 8. In the Central Excise Act, after section 3A, the following sections shall be inserted, Insertion of namely:— new sections 3B and 3C. ''3B. (1) Where, in respect of any goods, the Central Government is satisfied that Emergency the duty leviable thereon under section 3 should be increased and that circumstances power of Central exist which render it necessary to take immediate action, the Central Government may, Government by notification in the Official Gazette, amend the Fourth Schedule to substitute the rate to increase of duty specified therein in respect of such goods in the following manner, namely:— duty of excise. (a) in a case where the rate of duty as specified in the Fourth Schedule as in force immediately before the issue of such notification is nil, a rate of duty not exceeding fifty per cent. ad valorem expressed in any form or method;6 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (b) in any other case, a rate of duty which shall not be more than twice the rate of duty specified in respect of such goods in the Fourth Schedule as in force immediately before the issue of the said notification: Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of duty in respect of any goods as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved 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 so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder. (3) Any notification issued under sub-section (1), including a notification approved or modified under sub-section (2), may be rescinded by the Central Government at any time by issuing notification in the Official Gazette. Power of 3C. (1) Where the Central Government is satisfied that it is necessary so to do in Central the public interest, it may, by notification in the Official Gazette, amend the Fourth Government Schedule: to amend Fourth Provided that such amendment shall not alter or affect in any manner the rates Schedule. specified in the Fourth Schedule at which the duties of excise shall be leviable on the goods specified therein.". Amendment 9. In the Central Excise Act, in section 38, after the word, figure and letter of section 38. "section 3A", the word, figure and letter "section 3C" shall be inserted. Insertion of a 10. In the Central Excise Act, after section 38A, the following section shall be inserted, new section namely:— 38B. Savings of "38B. Notwithstanding the repeal of the Central Excise Tariff Act, 1985 by 5 of 1986. references to sub-section (1) of section 174 of the Central Goods and Services Tax Act, 2017, any Chapter, reference to the Chapter, heading, sub-heading or tariff item, as the case may be, in the heading, sub- First Schedule to the said Act or in any rules or regulations made thereunder, or in any heading and tariff item in notification, circular, order or instruction issued thereunder, shall mean a reference to Central Excise the Chapter, heading, sub-heading or tariff item, as the case may be, in the Fourth Tariff Act, Schedule.". 1985. Substitution of 11. In the Central Excise Act, for the Third Schedule, the Schedule specified in the new Schedule First Schedule shall be substituted. for Third Schedule. Insertion of 12. In the Central Excise Act, after the Third Schedule, the Schedule specified in the Fourth Second Schedule shall be inserted. Schedule.SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 7 CHAPTER IV MISCELLANEOUS 13. In the Finance Act, 2001, in the Seventh Schedule,— Amendment of Seventh (a) except tariff items 2402 20 10, 2402 20 20, 2402 20 30, 2402 20 40, 2402 20 50, Schedule to 2402 20 90, 2402 90 10, 2403 11 10, 2403 19 10, 2403 19 21, 2403 19 29, 2403 19 90, 2403 91 00, Act 14 of 2403 99 10, 2403 99 20, 2403 99 30, 2403 99 40, 2403 99 50, 2403 99 60, 2403 99 90 and 2709 2001. 00 00 and the entries relating thereto, all other heading, sub-heading, tariff items and entries relating thereto shall be omitted; (b) for tariff item 2709 00 00 and the entries relating thereto, the following tariff item and entries shall be substituted, namely:— (1) (2) (3) (4) ‘‘2709 20 00 Petroleum Crude Kg. Rs. 50 per tonne’’. 14. In the Finance Act, 2005, in the Seventh Schedule, tariff item 2106 90 20 and the Amendment entries relating thereto shall be omitted. of Seventh Schedule to Act 18 of 2005. 15. (1) The enactments specified in the third column of the Third Schedule are hereby Repeal and repealed to the extent specified in the fourth column thereof. savings of certain (2) Notwithstanding the repeal under sub-section (1), such repeal shall not— enactments. (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 discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing under the repealed enactment; (c) affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed; (d) revive or restore any jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force. (2) The mention of particular matters in sub-section (1) shall not be held to prejudice or 10 of 1897. affect the general application of section 6 of the General Clauses Act, 1897, with regard to the effect of repeals. 16. Notwithstanding the repeal of the enactments specified in the Third Schedule, the Collection proceeds of duties levied under the said enactments immediately preceding the date appointed and payment of arrears of under sub-section (2) of section 1,— duties. (i) if collected by the collecting agencies but not paid into the Reserve Bank of India; or (ii) if not collected by the collecting agencies, shall be paid or as the case may be, collected and paid into the Reserve Bank of India for being credited to the Consolidated Fund of India.8 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— 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 Notes of the Fourth Schedule shall apply to the interpretation of this Schedule. Sl.No. Heading, Sub-heading or Tariff item Description of goods. 1. 2402 20 10 to 2402 20 90 All Goods 2. 2403 99 10, 2403 99 20, 2403 99 30 Chewing tobacco and preparations containing chewing tabacco 3. 2403 99 90 Pan masala containing tobacco".SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 9 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 article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled; (b) to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of clause (b) of rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:— (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part 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 they are most akin. 5. For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related sub-heading Notes and, mutatis mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purposes of this rule, the relative Chapter Notes also apply, unless the context otherwise requires.10 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— General Explanatory Notes 1. Where in column (2) of this Schedule, the description of an article or group of articles under a heading is preceded by "-", the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by "--", 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 "-". 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 sub-section (2), read with sub-section (3), of section 3 or section 4 or section 4A of the Central Excise Act, 1944, the duty being equal to such percentage of the value as is indicated 1 of 1944. 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 tariff items the first four-digits of which correspond to that number; (b) "sub-heading", in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to that number; (c) "tariff item" means a description of goods in the list of tariff provisions accompanying either eight-digit number and the rate of the duty of excise, or eight-digit number with blank in the column of the rate of duty; (2) The list of tariff provisions is divided into Sections, Chapters and Sub-Chapters; (3) In column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics; (4) "….." against any goods denotes that Central Excise duty under this Schedule is not leviable on such goods. List of Abbreviations used Abbreviations 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.SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 11 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 product marketable to the consumer, shall amount to ‘‘manufacture’’. 3. In this Chapter, "Pan masala containing tobacco", commonly known as ‘‘gutkha’’ or by any other name, included in tariff item 2403 99 90, means any preparation containing betelnuts and tobacco and any one or more of the following ingredients, namely:— (i) lime; and (ii) kattha (catechu), whether or not containing any other ingredients, such ascardamom, copra and menthol. SUB-HEADING NOTE For the purposes of sub-heading 2403 11, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading. SUPPLEMENTRY NOTES For the purposes of this 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 machine- rolled 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%12 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (1) (2) (3) (4) 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 cigar and cheroot kg. 64% 2401 10 80 --- Tobacco for manufacture of hookah tobacco kg. 64% 2401 10 90 --- Other kg. 64% 2401 20 - Tobacco, partly or wholly stemmed or stripped : 2401 20 10 --- Flue cured virginia tobacco kg. 64% 2401 20 20 --- Sun cured country (natu) tobacco kg. 64% 2401 20 30 --- Sun cured virginia tobacco kg. 64% 2401 20 40 --- Burley tobacco kg. 64% 2401 20 50 --- Tobacco for manufacture of biris kg. 64% 2401 20 60 --- Tobacco for manufacture of chewing tobacco kg. 64% 2401 20 70 --- Tobacco for manufacture of cigar and cheroot kg. 64% 2401 20 80 --- Tobacco for manufacture of hookah tobacco kg. 64% 2401 20 90 --- Other kg. 64% 2401 30 00 - Tobacco refuse kg. 50% 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 2402 10 - Cigars, cheroots and cigarillos, containing tobacco: 2402 10 10 --- Cigar and cheroots Tu 12.5% or Rs. 4006 per thousand, whichever is higher 2402 10 20 --- Cigarillos Tu 12.5% or Rs. 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 Rs. 1280 per thousand 2402 20 20 --- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres Tu Rs. 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 Rs. 1280 per thousand 2402 20 40 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetresSEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 13 (1) (2) (3) (4) or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres Tu Rs. 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) exceeding 70 millimetres but not exceeding 75 millimetres Tu Rs. 2335 per thousand 2402 20 90 --- Other Tu Rs. 3375 per thousand 2402 90 - Other : 2402 90 10 --- Cigarettes of tobacco substitutes Tu Rs. 3375 per thousand 2402 90 20 --- Cigarillos of tobacco substitutes Tu 12.5 % or Rs. 4006 per thousand whichever is higher 2402 90 90 --- Other Tu 12.5% or Rs.4006 per thousand whichever is higher 2403 Other manufactured tobacco and manufactured tobacco substitutes;"Homogenised" or "Reconstituted" tobacco; Tobacco extracts and essences - Smoking tobacco, whether or not containing tobacco substitute in any proportion; 2403 11 -- Water pipe tobacco specified in Sub-heading Note to this Chapter: 2403 11 10 --- Hukkah or gudaku tobacco kg. 60% 2403 11 90 --- Other kg. 60% 2403 19 -- Other 2403 19 10 --- Smoking mixtures for pipes and cigarettes kg. 360% --- Biris : 2403 19 21 ---- Other than paper rolled biris, manufactured Tu Rs. 12 per without the aid of machine thousand 2403 19 29 ---- Other Tu Rs. 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%14 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (1) (2) (3) (4) 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. Rs. 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 which less than 60% by volume distils at 300ºC, after conversion to 1,013 millibars when a reduced- pressure distillation method is used. 2. In relation to lubricating oils and lubricating preparations of heading 2710, labelling or relabelling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to ''manufacture''. 3. In relation to natural gas falling under heading 2711, the process of compression of natural gas (even if it does not involve liquefaction), for the purpose of marketing it as Compressed 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) ''natural gasoline liquid (NGL)'' is a low-boiling liquid petroleum product extracted from Natural Gas;SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 15 (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 Indian Standards Specification of Bureau of Indian Standards IS: 1460:2000; (5) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them:— (a) "Flash Point" shall be determined in accordance with the test prescribed 30 of 1934. in this behalf in the rules made under the Petroleum Act, 1934; (b) "Smoke Point" shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 31)-1967 for the time being in force; (c) "Final Boiling Point" shall be determined in the manner indicated in the Indian Standards Institution specification IS: 1 448 (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: 1 448 (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 Kg. ….. minerals, crude. 2709 10 00 - Petroleum oils and oils obtained from bituminous Kg. ….. minerals 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 oils - 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 oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oil16 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (1) (2) (3) (4) 2710 12 -- Light oils and preparations: --- Motor spirit (Commonly known as petrol): 2710 12 11 ---- Special boiling point spirits (other than benzene, Kg. 14%+Rs. toluol) with nominal boiling point range 55-115 °C 15.00 per litre 2710 12 12 ---- Special boiling point spirits (other than benzene, Kg. 14%+Rs. toluene and toluol) with nominal boiling point 15.00 per litre range 63-70 °C 2710 12 13 ---- Other Special boiling points sprits (other than Kg. 14%+Rs. benzene, benzol, toluene and toluol) 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 oils obtained from bituminous Kg. ….. 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 2710 91 00 -- Containing Polychlorinated biphenyls (PCBs), Kg. ….. polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 2710 99 00 -- Other Kg. ….. 2711 Petroleum gases and other gaseous hydrocarbons - Liquefied: 2711 11 00 -- Natural gas Kg. 14%SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 17 (1) (2) (3) (4) 2711 12 00 -- Propane Kg. ….. 2711 13 00 -- Butane Kg. ….. 2711 14 00 -- Ethylene, propylene, butylene and butadiene Kg. ….. 2711 19 00 -- Other Kg. ….. - In gaseous state: 2711 21 00 -- Natural gas Kg. 14% 2711 29 00 -- Other Kg. …..18 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— 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 Section 9 Regulation) Act, 1951 1953 29 The Tea Act, 1953 Clause (c) of section 3, sections 25 and 26 and clause (a) of sub-section (1) of section 27 1974 28 The Coal Mines (Conservation and Sections 6, 7 and 8 Development) Act, 1974 1976 56 The Beedi Workers Welfare Cess Act, 1976 The Whole 1977 36 The Water (Prevention and Control of The Whole Pollution) Cess Act, 1977 1982 3 The Sugar Cess Act, 1982 The Whole 1982 4 The Sugar Development Fund Act, 1982 Sub-section (2) of section 3 1983 28 The Jute Manufacturers Cess Act, 1983 The Whole 2004 23 The Finance (No. 2) Act, 2004 Section 93 2007 22 The Finance Act, 2007 Section 138 2010 14 The Finance Act, 2010 Chapter VII 2015 20 The Finance Act, 2015 Chapter VI 2016 28 The Finance Act, 2016 Chapters VI and VIISEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 19 STATEMENT OF OBJECTS AND REASONS As the goods and services tax is to be introduced with effect from the 1st day of July, 2017, the following four legislations are in the process of being enacted, namely:— (a) the Central Goods and Services Tax Bill, 2017; (b) the Integrated Goods and Services Tax Bill, 2017; (c) the Union Territory Goods and Services Tax Bill, 2017; (d) the Goods and Services Tax (Compensation to the States) Bill, 2017. 2. Consequently, the central excise duty on excisable goods [other than Petroleum Crude, Motor Spirit (Petrol), High Speed Diesel, Aviation Turbine Fuel and Natural Gas], the service tax on taxable services, the value added tax on sale or purchase of goods and certain other taxes shall be subsumed in the goods and services tax. Therefore, 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 proposed to be amended to provide for levy of integrated goods and service tax and goods and services tax compensation cess on imported goods, including valuation thereof, so as to provide a level playing field to the domestic industry vis-à-vis imported goods. 5. Consequent to the proposed repeal of the Central Excise Tariff Act, 1944 vide the Central Goods and Services Tax Bill, 2017, a new Schedule, namely, the Fourth Schedule is proposed to be inserted in the Central Excise Act, 1944 to provide for classification and duty rates for excisable goods, namely, Petroleum Crude, Motor Spirit (Petrol), High Speed Diesel, Aviation Turbine Fuel and Natural Gas, Tobacco and Tobacco products, which are presently covered under Chapter 24 and Chapter 27 of the Central Excise Tariff Act, 1985, so that the said Schedule will continue to attract central excise duty even after the commencement of the legislations referred to in paragraph 1. Certain consequential amendments are proposed to be 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 seeks20 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— to abolish the cess levied on water consumed by certain industries and by local authorities under the Water (Prevention and Control of Pollution) Cess Act, 1977. 7. The Bill seeks to achieve the above objectives. NEW DELHI; ARUN JAITLEY. The 27th March, 2017. ———— PRESIDENT’S RECOMMENDATION UNDER ARTICLE 117 OF THE CONSTITUTION OF INDIA [Copy of D.O. No. 354/39/2017-TRU dated 27 March, 2017 from Shri Arun Jaitley, Minister of Finance to the Secretary General, Lok Sabha] The President, having been informed of the subject matter of the Taxation Laws (Amendment) Bill, 2017, recommends under clause (1) and (3) of article 117 read with clause (1) of article 274 of the Constitution of India, the introduction of the Taxation Laws (Amendment) Bill, 2017 to Lok Sabha and also recommends to Lok Sabha the consideration of the Bill.SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 21 Notes on Clauses Clause 2 of the Bill seeks to amend clause (11) of section 2 of the Customs Act, 1962 so as to include 'warehouse' in the definition of customs area to ensure that an importer is not asked to pay Integrated Goods and Services Tax at the time of removal of goods from a customs station to a warehouse. Clause 3 of the Bill seeks to insert new sections 108A and 108B in the Customs Act, 1962, so as to provide for furnishing of such information in respect of import or export of goods, as may be prescribed by rules, by persons specified therein. Clause 4 of the Bill seeks to amend section 3 of the Customs Tariff Act, 1975 so as to levy Integrated Goods and Services Tax and Goods and Services Tax Compensation Cess on imported goods and/or services. Clause 5 of the Bill seeks to amend section 2 of the Central Excise Act, 1944 so as to replace the reference to the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985, with the reference to the proposed Fourth Schedule to the Central Excise Act, 1944, in the definition of "excisable goods" and "manufacture" and also to delete the reference to "salt" in the definition of "factory". 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 reference to the proposed Fourth Schedule to the Central Excise Act, 1944, and to delete the provision for levy of special duty of excise provided under clause (b) of sub-section (1) of section 3. Clause 7 of the Bill seeks to amend section 3A of the Central Excise Act, 1944, which provides for levy of central excise duty on the basis of capacity of production in respect of notified goods, so as to replace the reference to the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985, with reference to the proposed Fourth Schedule to the Central Excise Act, 1944. Clause 8 of the Bill seeks to insert two new sections 3B and 3C pertaining to emergency power of Central Government to increase the rate of duty of Excise and power of Central Government to amend the proposed Fourth Schedule to the Central Excise Act, 1944, respectively, on the same line as they exist in the Central Excise Tariff Act, 1985. 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 Fourth Schedule in exercise of the power conferred under the proposed section 3C. Clause 10 of the Bill seeks to insert a new section 38B for savings of references to Chapter, heading, sub-heading and tariff item in Central Excise Tariff Act, 1985. 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 and Services Tax. 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 after the introduction of Goods and Services Tax. Clause 13 of the Bill seeks to amend the Seventh Schedule to the Finance Act, 2001 to retain entries relating to Tobacco and Tobacco products and petroleum oils and oils obtained from bituminous minerals, crude. 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. Clause 15 of the Bill seeks to repeal certain enactments specified in the Third Schedule to the extent mentioned in the fourth column thereof. Clause 16 of the Bill seeks to provide for collection and payment of arrears of duties notwithstanding the repeal of the enactments specified in the Third Schedule.22 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— 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, the Finance Act, 2005 and to repeal certain enactments which are consequential to the enactments proposed to be enacted for the introduction of goods and services tax. It does not involve any financial implication. —————— 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.SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 23 ANNEXURE EXTRACT FROM THE CUSTOMS ACT, 1962 (52 OF 1962) * * * * * 2. In this Act, unless the Context otherwise requires,— Definitions. * * * * * (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; * * * * * EXTRACT FROM THE CUSTOMS TARIFF ACT, 1975 (51 OF 1975) * * * * * 3.(1) * * * * * Levy of additional duty (2) For the purpose of calculating under sub-sections (1) and (3), the additional duty equal to excise on any imported article, where such duty is leviable at any percentage of its value, the value duty, sales tax, of the imported article shall, notwithstanding anything contained in section 14 of the local taxes and 52 of 1962. Customs Act, 1962, be the aggregate of— other charges. (i) * * * * * (ii) any duty of customs chargeable on that article under section 12 of the 52 of 1962. Customs Act, 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— (a) the duty referred to in sub-section (1), (3) and (5); * * * * * Provided that in case of an article imported into India,— (a) * * * * * (b) where the like article produced or manufactured in India, or in case where such like article is not so produced or manufactured, then, the class or description of articles to which the imported article belongs, is— (i) * * * * * (ii) the goods specified by notification in the Official Gazette under section 3 read with clause (1) of Explanation III of the Schedule to the Medicinal and 16 of 1955. Toilet Preparations (Excise Duties) Act, 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 imported article more than one retail sale price is declared, the maximum of such retail price shall be deemed to be the retail sale price for the purposes of this section.24 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (6) For the purpose of calculating under sub-section (5), the additional duty on any imported article, the value of the imported article shall, notwithstanding anything contained in sub-section (2) or section 14 of the Customs Act, 1962 be the aggreate of— 52 of 1962. (i) * * * * * (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, any sum chargeable on that article under any law for the time being 52 of 1962. in force as an addition to, and in the same manner as, a duty of customs, but does not include— (a) the duty referred to in sub-section (5); (b) the safeguard duty referred to in sections 8B and 8C; (c) the countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A. (7) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force. (8) The provisions of the Customs Act, 1962 and the rules and regulations made 52 of 1962. thereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act. EXTRACT FROM THE CENTRAL EXCISE ACT, 1944 (1 OF 1944) * * * * * Definitions. 2. In this Act, unless there is anything repugnant in the subject or context,— * * * * * (d) "excisable goods" means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 as being subject to a duty of excise and 5 of 1986. 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" means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on; (ee) * * * * * (f) "manufacture" includes any process,— (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 as amounting to 5 of 1986. manufacture; or (iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer,SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 25 and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account. CHAPTER II LEVY AND COLLECTION OF DUTY (1) There shall be levied and collected in such manner as may be prescribed,— Duties specified in (a) a duty of excise to be called the Central Value Added Tax (CENVAT) on all the First excisable goods (excluding goods produced or manufactured in special economic Schedule and zones) which are produced or manufactured in India as, and at the rates, set forth in the the Second Schedule to 5 of 1986. First Schedule to the Central Excise Tariff Act, 1985. the Central (b) a special duty of excise, in addition to the duty of excise specified in clause (a) Excise Tariff Act, 1985 to above, on excisable goods (excluding goods produced or manufactured in special be levied. economic zones) specified in the Second Schedule to the Central Excise Tariff 5 of 1986. Act, 1985 which are produced or manufactured in India, as, and at the rates, set forth in the said Second Schedule: Provided that the duties of excise which shall be levied and collected on any excisable goods which are produced or manufactured,— (i) * * * * * (ii) by a hundred per cent. export-oriented undertaking and brought to any other place in India, shall be an amount equal to the aggregate of the duties of customs which would be leviable 52 of 1962. under the Customs Act, 1962 or any other law for the time being in force, on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value; the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in 51 of 1975. accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975. Explanation 1.—Where in respect of any such 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.—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, and 65 of 1951. the rules made under that Act. (iii) "Special Economic Zone" has the meaning assigned to it in clause (za) 28 of 2005. of section 2 of the Special Economic Zones Act, 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 Government may, by notification in the Official Gazette, fix, for the purpose of levying the said duties, tariff values of any articles enumerated, either specifically or under general headings, in the First Schedule and the Second Schedule to the Central 5 of 1986. Excise Tariff Act, 1985 as chargeable with duty ad valorem and may alter any tariff values for the time being in force.26 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (3) Different tariff values may be fixed— (a) for different classes or descriptions 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. Power of (3A) (1)* * * * * Central Explanation 1.— For the removal of doubts, it is hereby clarified that for the purposes Government to charge of section 3 of the Customs Tariff Act, 1975, the duty of excise leviable on the notified goods 51 of 1975. excise duty on shall be deemed to be the duty of excise leviable on such goods under the First Schedule and the basis of the Second Schedule to the Central Excise Tariff Act, 1985, read with any notification for 5 of 1986. capacity of the time being in force. production in respect of * * * * * notified goods. Publication of 38. (1) All rules made and notifications issued under this Act shall be published in the rules and Official Gazette. notifications laying of rules (2) Every rule made under this Act, every notification issued under section 3A, section before 4A, sub-section (1) of section 5A, section 5B and section 11C and every order made under Parliament. sub-section (2) of section 5A, other than an order relating to goods of strategic, secret, individual or personal nature, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or order, or both Houses agree that the rule should not be made or notification or order should not be issued or made, the rule or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification or order. * * * * *SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 27 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. Heading, sub-heading Description of goods No. or tariff item (1) (2) (3) 1. 0402 91 10 or Concentrated (condensed) milk, whether sweetened or not put up in unit containers 0402 99 20 and ordinarily intended for sale 2. 1702 Preparation of other sugar 3. 1702 Sugar syrups not containing added flavouring or colouring matter, artificial honey whether or not mixed with natural honey; caramel 4. 1704 Gums, whether or not sugar coated (including chewing gum, bubble gum and the like) 5. 1704 90 All goods 6. 1805 00 00 or Cocoa powder, whether or not containing added sugar or other sweetening matter 1806 10 00 7. 1806 Other food preparations containing cocoa 8. 1806 90 10 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates 9. 1901 20 00 or 1901 90 All goods 10. 1902 All goods other than seviyan (Vermicelli) 11. 1904 All goods 12. 1905 31 00 or Biscuits, in or in relation to the manufacture of which any process is ordinarily 1905 90 20 carried on with the aid of power 13. 1905 32 11 or Waffles and wafers, coated with chocolate or containing chocolate 1905 32 90 14. 1905 32 19 or All goods 1905 32 90 15. [2101 11 or Extracts, essences and concentrates, of coffee, and preparations with a basis of these 2101 1200] 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 mate28 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (1) (2) (3) 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, Edible preparations (excluding "Prasad or prasadam"), not elsewhere specified or 2106 90 40, 2106 90 50, included, bearing a brand name 2106 90 60, 2106 90 70 2106 90 80, 2106 90 91, 2106 90 99 22. 2201 Waters, including natural or artificial mineral waters (excluding Aerated waters), bearing a brand name 23. 2201 10 20 Aerated waters 23A. 2202 All goods 24. 2202 10 10 Aerated waters 25. 2202 10 90 Waters, including mineral waters, bearing a brand name 26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 26A. 2402 20 10 to 2402 20 90All goods 27. 2403 99 10, 2403 99 20, Chewing tobacco and preparations containing chewing tabacco 2403 99 30 28. 2403 99 90 Pan masala containing tobacco 29. 2523 21 00 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 29A. 2523 29 All goods 30. 2710 Lubricating oils and lubricating preparations 30A. 3002 20 or Vaccines (other than those specified under the National Immunisation Programme) 3002 30 00 31. 3004 (i) Patent or proprietary medicaments, other than those medicaments which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic; (ii) Medicaments (other than patent or proprietary) 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;SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 29 (1) (2) (3) (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 trade mark under the Trade Marks Act, 1999 (47 of 1999), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person. 31A. 3004 (i) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio- chemic systems, manufactured in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia; (ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio- chemic 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 Synthetic organic products of a kind used as florescent brightening agents or as a 3204 90 00 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 All goods (ii) 3214 All goods excluding primers (heading 3208), varnishes (heading 3209) 36A. 3215 90 10 Fountain pen ink 36B. 3215 90 20 Ball pen ink 36C. 3215 90 40 Drawing ink 37. (i) 3303 Perfumes and toilet waters, not containing the substances specified in Note 1(d) to this Chapter (ii) 3304 or 3305 All goods30 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (1) (2) (3) 38. 3306 Toothpaste 38A. 3306 10 10 Tooth powder 39. 3307 All goods, not containing the substances specified in Note 1(d) to this Chapter 40. 3401 All goods 41. 3401 All goods 42. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants) 43. 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, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations) 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 paper, self-copy paper, duplicator stencils, of paper 55. 4818 Cleansing or facial tissues, handkerchiefs and towels of paper pulp, paper, cellulose wadding or webs of cellulose fibres 56. 6401 to 6405 Footwear 57. 6506 10 Safety headgear 58. 6907 Vitrified tiles, whether polished or not 59. 6908 Glazed tiles 60. 7321 Cooking appliances and plate warmers 61. 7323 Pressure cookers 62. 7324 Sanitary ware of iron or steelSEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 31 (1) (2) (3) 62A. 7310 or 7326 or any Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners other Chapter 63. 7418 Sanitary ware of copper 63A. 7607 All goods 64. 7615 10 11 Pressure cookers 65. 8212 Razor and razor blades (including razor blade blanks in strips) 65A. 8215 All goods 66. 8305 Staples in strips, paper clips of base metal 67. 8414 Electric fans 68. 8415 All goods except goods specified in sub-heading 8415 20 69. 8418 21 00, 8418 29 00, All goods 8418 30 90, 8418 69 20 70. 8421 21 Water filters and water 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 70Facsimile 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. 8510 All goods other than parts falling under tariff item 8510 90 00 79. 8513 All goods other than parts falling under tariff item 8513 90 00 80. 8516 Electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus, electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smooting iron; other electro-thermic appliances of kind used for domestic purposes 81. 8517 Telephone sets including telephones with cordless handsets and for cellular networks or for other wireless networks; videophones 81A. 8517 62 30 Modems (modulators-demodulators)32 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (1) (2) (3) 81B. 8517 69 60 Set top boxes for gaining access to internet 81C. 8517 Wireless data modem cards with PCMCIA or USB or PCI express ports 81D. 8517 62 Wrist wearable devices (commonly known as smart watches) 82. 8519 All goods 83. 8521 All goods 84. 8523 All goods except goods specified 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 or a clock 92. 8528 Television receivers (including video monitors and video projectors), whether or not incorporating radio broadcast recivers or sound or video recording or reproducing apparatus. 92A. 8528 Monitors of a kind solely or principally used in an automatic data processing machine 92B. 8528 71 00 Set top boxes for television sets 93. 8536 (except 8536 70 00) All goods 94. Chapter 85 or All goods falling under heading 8539 (except lamps for automobiles), LED Chapter 94 lights or fixtures including LED lamps falling under Chapter 85 or heading 9405 94A. Chapter 84 or 85 Goods capable of performing two or more functions of items specified at S. Nos. 67 to 94 95. 9006 Photographic (other than cinematographic) cameras 96. 9101 or 9102 Watches other than braille watches 97. 9103 or 9105 Clocks 97A. 9603 21 00 Toothbrush 98. 9612 All goods 99. 9617 Vacuum flasks 99A. 9619 All goodsSEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 33 (1) (2) (3) 100. Any Chapter Parts, components, accessories and assemblies of vehicles (including chassis fitted with engines) falling under Chapter 87 excluding vehicles falling under headings 8712, 8713, 8715 and 8716 100A Any Chapter Parts, components, accessories and assemblies of goods falling under tariff item 8426 41 00, heading 8427, 8429 and sub-heading 8430 10 101 & 102. * * * * * * * *34 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— EXTRACT FROM THE FINANCE ACT, 2001 (14 OF 2001) * * * * * THE SEVENTH SCHEDULE (See section 136) NOTES 1. In this Schedule, "heading", "sub-heading" and "Chapter" mean respectively a heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act. 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule. HeadingSub-heading Description of Goods Rate of duty No. No. (1) (2) (3) (4) 21.06 2106.00 Pan masala 23% 24.03 2403.11 -- Other than filter cigarettes, of length Rs. 20 per thousand not exceeding 60 millimetres 2403.12 -- Other than filter cigarettes, of length Rs. 60 per thousand not exceeding 60 millimetres but not exceeding 70 millimetres 2403.13 -- Filter cigarettes, of length (including the Rs. 90 per thousand length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres 2403.14 -- Filter cigarettes, of length (including the Rs. 145 per thousand length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres 2403.15 -- Filter cigarettes, of length (including the Rs. 190 per thousand length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres 2403.19 -- Other Rs. 235 per thousand 2403.20 - Cigarettes of tobacco substitutes Rs. 150 per thousand 24.04 2404.10 - Smoking mixtures for pipes and cigarettes 45% 2404.31 -- Other than paper rolled biris, manufactured Re. 1.00 per thousand without the aid of machines 2404.39 -- Other Rs. 2.00 per thousand 2404.41 -- Chewing tobacco and preparations 10% containing chewing tobacco 2404.49 -- Pan masala containing tobacco 10% 2404.50 - Snuff of tobacco and preparations containing 10% snuff of tobacco in any proportion 2404.99 -- Other 10% * * * * *SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 35 EXTRACT FROM THE FINANCE ACT, 2005 (18 OF 2005) * * * * * THE SEVENTH SCHEDULE (See section 85) NOTES 1. In this Schedule, "heading", "sub-heading", "tariff item" and "Chapter" mean respectively a heading, sub-heading, tariff item and Chapter in the First Schedule to the Central Excise Tariff Act. 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule. Tariff item Description of goods Unit Rate of duty (1) (2) (3) (4) 2106 90 20 --- Pan masala Kg. 10% 2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE 2401 10 - Tobacco, not stemmed or stripped: 2401 10 10 --- Flue cured Virginia tobacco kg. 10% 2401 10 20 --- Sun cured country (natu) tobacco kg. 10% 2401 10 30 --- Sun cured Virginia tobacco kg. 10% 2401 10 40 --- Burley tobacco kg. 10% 2401 10 50 --- Tobacco for manufacture of biris, not stemmed kg. 10% 2401 10 60 --- Tobacco for manufacture of chewing tobacco kg. 10% 2401 10 70 --- Tobacco for manufacture of cigar and cheroot kg. 10% 2401 10 80 --- Tobacco for manufacture of hookah tobacco kg. 10% 2401 10 90 --- Other kg. 10% - Tobacco partly or wholly stemmed or stripped: 2401 20 10 --- Flue cured virginia tobacco kg. 10% 2401 20 20 --- Sun cured country (natu) tobacco kg. 10% 2401 20 30 --- Sun cured virginia tobacco kg. 10% 2401 20 40 --- Burley tobacco kg. 10% 2401 20 50 --- Tobacco for manufacture of biris, not stemmed kg. 10% 2401 20 60 --- Tobacco for manufacture of chewing tobacco kg. 10% 2401 20 70 --- Tobacco for manufacture of cigar and cheroot kg. 10% 2401 20 80 --- Tobacco for manufacture of hookah tobacco kg. 10% 2401 20 90 --- Other kg. 10% 2401 30 00 - Tobacco refuse kg. 10% 2402 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TABACCO OR OF TABACCO SUBSTITUTES 2402 10 - Cigars, cheroots and cigarillos, containing tobacco: 2402 10 10 --- Cigars and cheroots Tu 10% 2402 10 20 --- Cigarillos Tu 10% 2402 20 - Cigarettes containing tobacco: 2402 20 10 --- Other than filter cigarettes, of length not exceeding Tu Rs. 15 per 60 millimetres thousand 2402 20 20 --- Other than filter cigarettes, of length exceeding Tu Rs. 45 per 60 millimeters but not exceeding 70 millimetres thousand 2402 20 30 --- Filter cigarettes of length (including the length of the filter, Tu Rs. 70 per the length of filter being 11 millimeters or its actual length, thousand whichever is more) not exceeding 70 millimetres 2402 20 40 --- Filter cigarettes of length (including the length of the filter, Tu Rs. 110 per the length of filter being 11 millimeters or its actual length, thousand whichever is more) exceeding 70 millimetres but not exceeding 75 millimeters36 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— SEC. 2] (1) (2) (3) (4) 2402 20 50 --- Filter cigarettes of length (including the length of the filter, Tu Rs.145 per the length of filter being 11 millimetres or its actual length, thousand whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres 2402 20 90 --- Other Tu Rs. 180 per thousand 2402 90 - Other: 2403 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED”OR “RECONSTITUTED” TOBACCO, TOCACCO EXTRACTS AND ESSENCES 2403 10 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: 2403 10 10 --- Hookah or gudaku tobacco bearing a brand name kg. 10% 2403 10 20 --- Smooking mixtures for pipes and cigarettes kg. 10% 2403 10 90 --- Other kg. 10% - Other 2403 91 00 --- "Homogenised" or "reconstituted" tobacco kg. 10% 2403 99 -- Other: 2403 99 10 --- Chewing tobacco kg. 10% 2403 99 20 --- Preparations containing chewing tobacco kg. 10% 2403 99 30 --- Jarda scented tobacco kg. 10% 2403 99 40 --- Snuff kg. 10% 2403 99 50 --- Preparations containing snuff kg. 10% 2403 99 60 --- Tobacco extracts and essence kg. 10% 2403 99 70 --- Cut tobacco kg. Rs. 5 per kg. 2403 99 90 --- Other kg. 10% * * * * * ———— ANOOP MISHRA, Secretary General. UPLOADED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110 002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110 054. GMGIPMRND—5781GIGI(S3)—07-04-2017.