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« Various Acts & Rules »
 Customs Tariff 2009-10 - PART-II - Chapter 98 - Project imports, Laboratory chemicals, passenger's baggage
 Customs Tariff 2009-10 - PART-II - Chapter 97 - Works of art, collectors' pieces and antiques
 Customs Tariff 2009-10 - PART-II - Chapter 96 - Miscellaneous manufactured articles
 Customs Tariff 2009-10 - PART-II - Chapter 95 - Toys, games and sports requisites; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 94 - Furniture; bedding, mattresses, mattress supports
 Customs Tariff 2009-10 - PART-II - Chapter 93 - Arms and ammunition; parts and accessories thereof
 Customs Tariff 2009-10 - PART-II - Chapter 92 - Musical instruments; parts and accessories of such articles
 Customs Tariff 2009-10 - PART-II - Chapter 91 - Clocks and watches and parts thereof
 Customs Tariff 2009-10 - PART-II - Chapter 90 - Optical, photographic, cinematographic, measuring
 Customs Tariff 2009-10 - PART-II - Chapter 89 - Ships, boats and floating structures
 Customs Tariff 2009-10 - PART-II - Chapter 88 - Aircraft, spacecraft, and parts thereof

The Central Excise Act 1944 - THE THIRD SCHEDULE
December, 20th 2010

THE THIRD SCHEDULE

See section 2(f) (iii)

 Notes

1. In this Schedule, heading, sub-heading and tariff item mean respectively a heading, sub-heading and tariff item in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the said First Schedule shall, apply to the interpretation of this Schedule.

 

 

S. No.

Heading, sub-heading or tariff item

Description of goods

(1)

(2)

(3)

1.

0402 91 10 or 0402 99 20

Concentrated (condensed) milk, whether sweetened or not put up in unit containers and ordinarily intended for sale

2.

1702

Preparation of other sugar

3.

1702

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

All goods

 

1901 90

 

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 00 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

16.

2102

All goods

17.

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa

18.

2106 90 20

Pan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion

19.

2106 90 30

Betel nut powder known as Supari

20.

2106 90 11

Sharbat

21.

2106 10 00, 2106 90 19, 2106 90 40, 2106 90 50, 2106 90 60, 2106 90 70, 2106 90 80, 2106 90 91, 2106 90 99

Edible preparations (excluding Prasad or prasadam), not elsewhere specified or included, bearing a brand name

22.

2201

Waters, including natural or artificial mineral waters (excluding Aerated waters), bearing a brand name

23.

2201 10 20

Aerated waters

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

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  [Inserted vide Section 133 (i) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]

30.

2710

Lubricating oils and lubricating preparations

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 ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely :

 

 

(a) the Indian Pharmacopoeia;

 

 

(b) the International Pharmacopoeia;

 

 

(c) the National Formulary of India;

 

 

(d) the British Pharmacopoeia;

 

 

(e) the British Pharmaceutical Codex;

 

 

(f) the British Veterinary Codex;

 

 

(g) the United States Pharmacopoeia;

 

 

(h) the National Formulary of the U.S.A.;

 

 

(i) the Dental Formulary of the U.S.A.; and

 

 

(j) the State Pharmacopoeia of the U.S.S.R.,  or which is a brand name, that is, a name or a registered 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.

32.

3204 20 or 3204 90 00

Synthetic organic products of a kind used as florescent brightening agents or as a luminophores

33.

3206

All goods other than pigments and inorganic products of a kind used as luminophores

34.

3208 or 3209 or 3210

All goods

35.

3212 90

Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes

36.

(i)  3213

All goods

 

(ii)   3214

All goods excluding primers (heading 3208), varnishes (heading 3209)

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

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  [Inserted vide Section 133 (i) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]

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 preprations 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

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 steel

63.

7418

Sanitary ware of copper

64.

7615 19 10

Pressure cookers

65.

8212

Razor and razor blades (including razor blade blanks in strips)

66.

8305

Staples in strips, paper clips of base metal

67.

8414

Electric fans

68.

8415

Window room air-conditioners and split air-conditioners of capacity up to 3 tonnes

69.

8418

Refrigerators

70.

8421

Water filters and water purifiers, of a kind used for domestic purposes

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
[Inserted vide Notfn. No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

71B.

8443 32 60 or 8443 39 70

Facsimile machines
[Inserted vide Notfn. No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

71C.

8443 99 51

Ink cartridges, with print head assembly
[Inserted vide Notfn. No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

72.

8450

Household or laundry type washing machines, including machines which both wash and dry

73.

8469

Typewriters, other than braille typewriters.

74.

8470

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions

74A.

8471 30

All goods
[Inserted vide Notfn. No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

74B.

8471 60

All goods
[Inserted vide Notfn. No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

75.

8472

Stapling machines (staplers)

76.

8506

Primary cells and primary batteries

76A.

 8508

Vacuum cleaners with self contained electric motor
[Inserted by Section 66 read with part-I of 5th Schedule to The  Finance Act, 2006 (21 of 2006) ]
 

77.

8509

Electro-mechanical domestic appliances with self-contained electric motor, other than vacuum cleaners of heading
[Inserted by Section 66 read with part-I of 5th Schedule to The  Finance Act, 2006 (21 of 2006) ]
 

78.

8510

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

79.

8513

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512

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; video phones; [ * * *]
[The words "Facsimile machines" omitted by Section 66 read with part-I of 5th Schedule to The  Finance Act, 2006 (21 of 2006) ]
 

81A.

8517 62 30

Modems (modulators-demodulators)
[Inserted vide Notfn. No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

81B.

8517 69 60

Set top boxes for gaining access to internet
[Inserted vide Notfn. No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

82.

[8519]

All goods

83.

8521

All goods

84.

8523

[Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs]

85.to 88.

 Omitted by Section 66 read with part-I of 5th Schedule to The  Finance Act, 2006 (21 of 2006) ]

89.

8525 or 8517

Cellular or mobile phones

89A.

8527

Pagers [ Substituted by Section 66 read with part-I of 5th Schedule to The  Finance Act, 2006 (21 of 2006) ]

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
[Inserted vide Notfn. No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

92B.

8528 71 00

Set top boxes for television sets
[Inserted vide Notfn. No. 6/2008-C.E. (NT), dt. 24-01-2008 by Section 133 (ii) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

93.

8536 (except 8536 70 00)

All goods
[Substituted Section 133 (i) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

94.

8539

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps

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
[Inserted vide Section 133 (i) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 

98.

9612

All goods

99.

9617

Vacuum flasks.

100

Any heading

Parts, components and assemblies of automobiles
[Inserted vide Section 66 read with part-II of 5th Schedule to The  Finance Act, 2006 (21 of 2006) ]

101.

[ *   *   * ]

 [Substituted Section 133 (i) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]

102. [*   *   * ]  [Substituted Section 133 (i) read with 4th Schedule to The  Finance Act, 2007 (22 of 2007) ]
 
 
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