Third Schedule to Central Excise Act 1944

Third Schedule to Central Excise Act 1944 [See section 2(f)(iii)]

Notes

  1. In this Schedule, “heading”, “sub-heading” and “tariff item” mean respectively a heading, sub-heading and tariff item in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
  2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the said First Schedule shall, apply to the interpretation of this Schedule.

 

S. No. Heading, sub-heading or tariff item Description of goods
(1) (2) (3)
1. 0402 91 10 or 0402 99 20 Concentrated (condensed) milk, whether sweetened or not put up in unit containers and ordinarily intended for sale
2. 1702 Preparation of other sugar
3. 1702 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 1806 10 00 Cocoa powder, whether or not containing added sugar or other sweetening matter
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 1905 90 20 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power
13. 1905 32 11 or 1905 32 90 Waffles and wafers, coated with chocolate or containing chocolate
14. 1905 32 19 or 1905 32 90 All goods
15. 2101 11 or 2101 12 00 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
115A. 2101 20 Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
16. 2102 All goods
17. 2105 00 00 Ice cream and other edible ice, whether or not con- taining 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 nuts powder known as “Supari”
20. 2106 90 11 Sharbat
21. 2106 10 00,

2106 90 19,

2106 90 40,

2106 90 50,

2106 90 60,

2106 90 70,

2106 90 80,

2106 90 91,

2106 90 99

 Edible preparations (excluding “Prasad or prasadam”), not elsewhere specified or included, bearing a brand name
22. 2201 Waters, including natural or artificial mineral waters (excluding Aerated waters), bearing a brand name
23. 2201 10 20 Aerated waters
123A. 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 90 All goods
27. 2403 99 10,

2403 99 20,

2403 99 30

 Chewing tobacco and preparations containing chewing tabacco
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 3002 30 00 Vaccines (other than those specified under the National Immunisation Program);
31. 3004 (i) Patent or proprietary medicaments, other than those medicaments which are exclusively 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-chemic systems.

Explanation.—For the purposes of this heading, “Patent or proprietary medicaments” means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of availments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely:—

(a) the Indian Pharmacopoeia;
(b) the International Pharmacopoeia;
(c) the National Formulary of India;
(d) the British Pharmacopoeia;
(e) the British Pharmaceutical Codex;
(f) the British Veterinary Codex;
(g) the United States Pharmacopoeia;
(h) the National Formulary of the U.S.A.;
(i) the Dental Formulary of the U.S.A.; and
(j) the State Pharmacopoeia of the U.S.S.R.,

or which is a brand name, that is, a name or a registered 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 3204 90 00 Synthetic organic products of a kind used as florescent brightening agents or as a luminophores
33. 3206 All goods other than pigments and inorganic products of a kind used as luminophores
34. 3208 or 3209 or 3210 All goods
35. 3212 90 Dyes and other colouring matter put up in forms or small packing of 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 goods
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 Soaps in any form other than the following :

(i) soap, other than for toilet use, whether or not containing medicament or disinfectant;

(ii) soap, in or in relation to the manufacture of which no process has been carried on with the aid of power or of steam; and

(iii) laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the said Commission for the purpose of manufacture of such soaps
41. (i) 3401 Organic surface active products and preparations for use as soap in the form of bars, cakes, moulded pieces or shapes
(ii) 3402 All goods other than sulphonated castor oil, fish oil or sperm oil
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 prepared 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 packings 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 to-wels 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 steel
62A. 7310 or 7326 or any other Chapter Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
63. 7418 Sanitary ware of copper
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, 8418 30 90,

8418 69 20

 All goods
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 70 Facsimile machines
71C. 8443 99 51 Ink cartridges, with print head assembly
72. 8450 Household or laundry type washing machines, including machines which both wash 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 smoothing iron; other electro-thermic appliances of a 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)
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
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 Packaged software or canned software.

Explanation.—For the purposes of this Schedule, “Packaged software or canned software” means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf.
85. [***] [***]
86. [***] [***]
87. [***] [***]
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 reproducing or clock in the same housing or attached to it
91. 8527 Reception apparatus 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 receivers 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. 1Chapter 85 or Chapter 94 All goods falling under heading 8539 2[falling under heading 8539 (except lamps for automobiles), LED lights or fixtures including LED lamps falling under Chapter 85 or heading 9405], LED 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 goods
100. Any Chapter Parts, components 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 and assemblies of goods falling under tariff item 8426 41 00, headings 8427, 8429 and sub-heading 8430 10
101. [***] [***]
102. [***] [***]

 

 

 

VALIDATION PROVISIONS

CLAUSE 102 OF THE FINANCE BILL, 2015

Amendment of notification issued under section 5A of the Central Excise Act

  1. (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue), number G.S.R. 163(E), dated the 17th March, 2012, issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), shall stand amended and shall be deemed to have been amended, retrospectively, in the manner specified in column (2) of the Third Schedule, on and from and up to the date specified in column (3) of that Schedule.

(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notification with retrospective effect as if the Central Government had the power to amend the said notification under sub-section (1) of section 5A of the Central Excise Act, retrospectively, at all material times.

(3) Refund shall be made of all such duty of excise which has been collected but which would not have been so collected, had the notification referred to in sub-section (1), been in force at all material times, subject to the provisions of section 11B of the Central Excise Act.

(4) Notwithstanding anything contained in section 11B of the Central Excise Act, an application for the claim of refund of duty of excise under sub-section (3) shall be made within a period of six months from the date on which the Finance Bill, 2015 receives the assent of the President.

 

THIRD SCHEDULE TO FINANCE BILL, 2015

(See section 102)

Notification No. and date Amendment Period of effect of amendment
(1) (2) (3)
G.S.R.163(E), dated the 17th March, 2012 [12/2012 – Central Excise, dated the 17th March, 2012] as amended vide G.S.R. 75(E), dated the 3rd February, 2014 [03/2014-Central Excise, dated the 3rd February, 2014] In the said notification, in the Table, after serial number 205 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—

(1) (2) (3) (4) (5)
“205A 7302 or 8530 Railway or tramway track construction material of iron and steel. 12% 49″;
Explanation.—For the purposes of this exemption, the value of the goods shall be the value of goods excluding the value of rails.
17th day of March, 2012 to 2nd February, 2014 (both days inclusive)