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 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. 52 of 1962 ( 8) The provisions of the Customs Act, 1962 and the rules and regulations made hereunder, 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.'. 73. Section 3A of the Customs Tariff Act shall be omitted. Omissions of section 3A 74. In the Customs Tariff Act, the First Schedule shall be amended in the manner as specified in the Second Schedule. Amendment of First Schedule Excise 75. In section 5A of the Central Excise Act, 1944 (hereinafter referred to as the Central Excise Act), after sub-section (1), the following sub-section shall be inserted, namely:- "(1A) For the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods.". Amendment of section 5A 76. In section 23A of the Central Excise Act,- Amendment of section 23A
exceed Rs. 1,50,000 l,00,000; (3) where the total income exceeds Rs. 1,50,000 but does not exceed Rs. 2,50,000 Rs. 5,000 plus 20 per cent of the amount by which the total income exceeds Rs. 1,50,000; (4) where the total income exceeds Rs. 2,50,000 Rs. 25,000 plus 30 per cent of the amount by which the total income exceeds Rs. 2,50,000. (II) In the case of every individual, being a woman resident in India, and below the age of sixty-five years at any time during the previous year,— Rates of income-tax (1) where the total income does not exceed Rs, 1,35,000 Nil; (2) where the total income exceeds Rs. 1,35,000 but does not exceed Rs. 1,50,000 10 per cent of the amount by which the total income exceeds Rs. 1,35,000; (3) where the total income exceeds Rs. 1,50,000 but does not exceed Rs. 2,50,000 Rs. 1,500 plus 20 per cent of the amount by which the total income exceeds Rs. 1,50,000; (4) where the total income exceeds Rs. 2,50,000 Rs. 21,500 plus 30 per cent of the amount by which the total income exceeds Rs. 2,50,000. (III) In the case of every individual, being a resident in India, who is of the age of sixty-five years or more at any time during the previous year,— Rates of income-tax (1) where the total income does not exceed Rs. 1,85,000 Nil; (2) where the total income exceeds Rs. 1,85,000 but does not exceed Rs. 2,50,000 20 per cent of the amount by which the total income exceeds Rs. 1,85,000; (3) where the total income exceeds Rs. 2,50,000 Rs. 13,000 plus 30 per cent of the amount by which the total income exceeds Rs. 2,50,000 Surcharge on income-tax The amount of income-tax computed in accordance with the preceding provisions of this Paragraph or in section 111A or section 112 shall, —
Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) (5) 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spirituous beverages 2208 20 - Spirits obtained by distilling grape wine or grape marc: - In containers holding 2 l or less: 2208 20 11 --- Brandy l 182% - 2208 20 12 --- Liquors l 182% 2208 20 19 --- Other l 182% --- Other 2208 20 91 --- Brandy l 182% - 2208 20 92 --- Liquors l 182% - 2208 20 99 --- Other l 182% - 2208 30 - Whiskies : l 182% - In containers holding 2 l or less : 2208 30 11 --- Bourbon whiskey l 182% - 2208 30 12 --- Scotch l 182% - 2208 30 13 --- Blended l 182% - 2208 30 19 --- Other l 182% - Other 2208 30 91 --- Bourbon whiskey l 182% - 2208 30 92 --- Scotch l 182% - 2208 30 93 --- Blended l 182% - 2208 30 99 --- Other l 182% - 2208 40 - Rum and tafia : In containers holding 2 l or less : 2208 --- Rum l 182% -
40 11 2208 40 12 --- Tafia l 182% - --- Other 2208 40 91 --- Rum l 182% - 2208 40 92 --- Tafia l 182% - 2208 50 --- Gin and Geneva: 2208 50 11 --- Gin / 182% - 2208 50 12 --- Geneva / 182% - 2208 50 93 --- Vodka / 182% - 2208 70 - Liqueurs and cordials: 2208 70 11 --- Liqueurs / 182% - 2208 70 12 --- Cordials / 182% - --- Other / 182% - 2208 70 91 Liqueurs / 182% - 2208 70 92 --- Cordials / 182% - 2208 90 --- Other: In containers holding 2.1 or less: 2208 90 11 --- Tequila / 182% - 2208 90 12 --- Indenatured ethyl alcohol / 182% - 2208 90 19 --- Other / 182% - Other - 2208 90 91 --- Tequila * 182% - 2208 90 92 --- Indenatured ethyl alcohol / 182% - 2208 90 99 --- Other / 182% - (z) in Chapter 28, - (i) in heading 2812,- (a) for tariff item 2812 10 10 and the entries relating thereto, the following shall be substituted, namely:- 2812 --- Phosgene (carbonyl chloride, kg. 15% -";
(See section 82) S.No. Provisions of the Central Excise Rules, 1944 to be amended Amendment Period of effect of amendment (1) (2) (3) (4) 1. Rule 57CC of the Central Excise Rules, 1944 as inserted by notification No. G.S.R. 324(E), dated the 23rd July, 1996 Excise (N.T.), dated the 23rd July, 1996] In the Central Excise Rules, 1944, in rule 57CC, the Explanation shall be numbered as Explanation I thereof; and after Explanation 1 as so numbed, the following Explanation shall be inserted, namely:- "Explanation2. - If the manufacturer fails to pay the said amount, it shall be recovered along with interest in the same manner, as provided in rule 57-I, for recovery of credit wrongly taken.". 1st day of August, 1996 to 28th day of February, 1997 (both days inclusive) 2. Rule 57CC of the Central Excise Rules, 1944 as substituted by notification No. G.S.R. 122(E), dated the 1st March, 1997 Excise (N.T.), dated the 1st March, 1997] In the Central Excise Rules, 1944, in rule 57CC, after sub-rule (9), the following Explanation shall be inserted, namely:- "Explanation. - If the manufacturer fails to pay the said amount, it shall be recovered along with interest in the same manner, as provided in rule 57-I, for recovery of credit wrongly taken." 1st day of March, 1997 to 31st day of March, 2000 (both days inclusive) 3. Rule 57D of the Central Excise Rules, 1944 as substituted by notification No. G.S.R. 203(E), dated the 1st March, 2000 (11/2000-Central Excise (N.T.), dated the 1st March, 2000) and as substituted by rule 57AD by Notification No.298(E), dated the 31st March, Excise (N.T.), dated the 31st March, 2000) In the Central Excise Rules, 1944, in rule 57AD, after sub-rule (2), the Explanation shall be numbered as Explanation 1 thereof; and after Explanation 1as so numbered, the following Explanation shall be inserted, namely:- 1st day of April, 2000 to 30th day of June, 2001 (both days inclusive)
Explanation 2.- If the manufacturer fails to pay the said amount, it shall be recovered along with interest in the same manner, as provided in Rule 57AH, for recovery of CENVAT credit wrongly taken.". THE FIFTH SCHEDULE (See section 83) Provisions of the CENVAT Credit Rules, 2001 to be amended Amendment Period of effect of amendment (1) (2) (3) Rule 6 of the CENVAT Credit Rules, 2001 as published by notification No. G.S.R. 445(E), dated the 21st June, 2001 (31/2001-Central Excise (N.T.), dated the 21st June, 2001) In the CENVAT Credit Rules, 2001, in rule 6, after sub-rule (3), the Explanation shall be numbered as Explanation 1 thereof; and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:- "Explanation 2.- If the manufacturer fails to pay the said amount, it shall be recovered along with interest in the same manner, as provided in rule 12, for recovery of CENVAT credit wrongly taken.". 1st day of July, 2001 to the 28th day of February, 2002 (both days inclusive). THE SIXTH SCHEDULE (Seesection 84) Notification No. and date Text of Amendment 2001 to be amended Period of effect of amendment G.S.R.277 (E), dated the 1st March, 1988 [88/88-Central Excise, dated the 1st March, 1988] In the said notification, in the Explanation, for clause (a), the following clause shall be substituted, namely:- '(a) the expression "rural area" shall have the meaning assigned to 21st day of Februar y, 2000 to 28th day of Februar y, 2003 (both days inclusive)
Nil 5111 WOVEN FABRICS OF CARDED WOOL EXCLUDING HAIR BELTING - Containing85% or more by weight of wool: 5111 11 --- Of a weight not exceeding 300 g/m2: 5111 11 10 ---- Unbleached m2 8% 5111 11 20 --- Bleached m2 8% 5111 11 30 --- Dyed m2 8% 5111 11 40 --- Printed m2 8% 5111 11 90 --- Other m2 8% 5111 19 --- Other : 5111 19 10 --- Unbleached m2 8% 5111 19 20 --- Bleached m2 8% 5111 19
2709 00 00 --- PETROLEUM OILS AND OILS OBTAINED FROM BIT uMINOUS MINERALS, CRUDE Kg Rs. 50 per tonne 5402 20 --- High tenacity yarn of polyesters : 5402 20 10 --- Of terylene dacron kg. 1% 5402 20 90 --- Other kg. 1% 5402 33 00 --- Of polyesters kg. 1% 5402 42 00 --- Of polyesters, partially oriented kg. 1% 5402 43 00 --- Of polyesters, other kg. 1% 5402 52 00 --- Of polyesters kg. 1% 5402 62 00 --- Of polyesters kg. 1% 5406 10 00 --- Synehetic Flament Yarn of Polyster kg 1% 8702 10 ---- With compression-ignition internal combustion piston engine (diesel or --- vehicles for transport of not more than 13 persons, including the driver : 8702 10 11 --- Integrated monocoque vehicle u 1% 8702 10 12 --- Air-conditioned vehicle u 1% 8702 10 19 --- Other u 1% 8702 90 --- Other: --- Vehicles for transport of not more than 13 persons, including the driver: 8702 90 11 --- Integrated monocoque vehicle u 1% 8702 90 12 --- Air-conditioned vehicle u 1% 8702 90 13 --- Electrically operated u 1% 8702 90 19 --- Other u 1% 8702 90 20 --- Electrically operated vehicles not elsewhere included or specified u 1% 8703 10 --- Vehicles specially designed for travelling on snow; golf cars and similar vehicles : 8703 10 10 --- Electrically operated u 1% 8703 10 90 --- Other u
24 20 --- Other: 8703 24 91 --- Motor cars u 1% 8703 24 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 24 99 --- Other u 1% --- Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : 8703 31 --- Of a cylinder capacity not exceeding 1,500 cc : 8703 31 10 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 1% 8703 31 20 --- Three-wheeled vehicles u 1% --- Other: 8703 31 91 --- Motor cars u 1% 8703 31 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 31 99 --- Other u 1% 8703 32 --- Of a cylinder capacity exceeding 1,500 cc :but not exceeding 2,500 cc : 8703 32 10 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 1% 8703 32 20 --- Three-wheeled vehicles u 1% --- Other : 8703 32 91 --- Motor cars u 1% 8703 32 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 32 99 --- Other u 1% 8703 33 --- Of a cylinder capacity exceeding 2,500 cc : 8703 33 10 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 1% 8703 33 20 --- Three-wheeled vehicles u 1% --- Other : 8703 33 91 --- Motor cars u 1%
8703 33 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 33 99 --- Other u 1% 8703 90 --- Other : 8703 90 10 --- Electrically operated u 1% 8703 90 90 --- Other u 1% 8704 --- MOTOR VEHICLE FOR THE TRANSPORT OF GOODS 8704 10 --- dumpers designed for off-highway use : 8704 10 90 -- Other (not including motor vehicles, other than petrol driven) u 1% --- Other, with spark-ignition internal combustion piston engine : 8704 31 --- g.v.w. not exceeding 5 tonnes : 8704 31 10 --- Refrigerated u 1% 8704 31 90 --- Other u 1% 8704 32 --- g.v.w. exceeding 5 tonnes : --- Lorries and trucks: 8704 32 11 --- Refrigerated u 1% 8704 32 19 --- Other u 1% 8704 32 90 --- Other u 1% 8704 90 --- Other : --- Lorries and trucks : 8704 90 11 --- Refrigerated u 1% 8704 90 12 --- Electrically operated u 1% 8704 90 19 --- Other u 1% 8704 90 90 --- Other u 1% --- For the vehicles of heading 8702 : 8706 00 21 --- For transport of not more than thirteen persons, including the driver For the motor vehicles of heading 8703 : u 1% 8706 00 31 --- For three-wheeled vehicles u 1%
cc but not exceeding 800 cc: 8711 40 10 --- Motor-cycles u 1% 8711 40 90 --- Other u 1% 8711 50 00 --- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc u 1%.'. T.K. VISWANATHAN Secy. to the Govt. of India