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Schedule 3 – The Central Excise Act

The Central Excise Act, 1944

 

 

THE THIRD SCHEDULE –

 

1[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 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 Preparations 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 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 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
24 2201 10 10 Aerated waters
25 2201 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 tobacco
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
1[29A. 252329 All Goods]
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 Biochemic; (ii) Medicaments (other than patent or proprietary) other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Biochemic 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 identify of that person.

32 3204 20 or 3204 90 00 Synthetic organic products of a kind used as florescent brightening agents or as a uminophores
33 3206 All goods other than pigments and inorganic products of a kind used as luminophores
34 2201 10 10 All goods
35 2201 10 10 Dyes and other colouring matter put up in forms or small packing of kind used for domestic or laboratory purposes
36

(i) 3213

(ii) 3214

All goods

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

37

(i) 3303 or 3304

(ii) or 3305

Perfumes and toilet waters, not containing the substances specified in Note 1(d) to this Chapter.

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

(ii) 3402

Organic surface-active products and preparations for use as soap in the form of bars, cakes, moulded pieces of shapes

(ii) 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, antirust 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 No. 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 9340 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
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

 

1. Ins. by the Finance Act, 2007

 

1 2 3
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 airconditioners 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 3100 or 844332 Printer, whether or not combined with the functions of copying or facsimile transmission
71B 84433260 or 84433970 Facsimile machines
71C 84439951 Ink cartridges, with print head assembly]
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 847130 All goods]
74B 847160 All goods]
75 8472 Stapling machines (Staplers)
76 8506 Primary cells and primary batteries
76A 8508 Vacuum Cleaners with self contained electric motor]
77 8509 4[Electro-mechanical domestic appliances with self contained electric motor, other than vacuum cleaners of heading 8508]
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

 

1. Subs. by the Finance Act, 2007, sec. 133 and Sch. IV, for S. No. 71A. Earlier S. No. 71A was inserted by Act 21 of 2006, sec. 66 and Sch. V w.e.f. 1-1-2007). S. No. 71A, before substitution by the Finance Act, 2007, stood as under: “71A. 8443 Fascimile machines”.

2. Ins. by the Finance Act, 2007.

3. Ins. by Act 21 of 2006, sec. 66 and Sch. V. (w.e.f. 1-1-2007).

4. Subs. by Act 21 of 2006, for “Electro-mechanical domestic appliances with self-contained electric motor” (w.e.f. 1-1-2007).

 

1 2 3
81 8517 Telephone sets including telephones with cordless handsets; video phones; 1[***]
81A 85176230 Modems (modulators-demodulators)
81B 85176960 Set top boxes for gaining access to internet]
82 3[8519] All goods
83 8521 All goods
84 8523 4[Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs]
85 5[***] 5[***]
86 6[***] 6[***]
87 7[***] 7[***]
88 8[***] 8[***]
89 8525 or 8517 Cellular or mobile phones
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
92A 8528 Monitors of a kind solely or principally used in an automatic data processing machine
92B 85287100 Set top boxes for television sets]
93 10[8536 All goods

 

1. Words “Facsimile machines” omitted by Act 21 of 2006, sec. 66 (w.e.f. 1-1-2007).

2. Ins. by the Finance Act, 2007.

3. Subs by the Finance Act, 2007, for “8519 or 8520”.

4. Subs. by Act 21 of 2006, sec. 66 for “Unrecorded audio cassette” (w.e.f. 1-1-2007).

5. Figures and words “8523 Video cassettes” omitted by Act 21 of 2006, sec. 66 (w.e.f. 1-1-2007).

6. Figures and words “8523 magnetic discs” omitted by Act 21 of 2006, sec. 66 (w.e.f. 1-1-2007).

7. Figures and words “8524 Video cassettes” omitted by Act 21 of 2006, sec. 66 (w.e.f. 1-1-2007).

8. Figures and words “8524 Magnetic discs” omitted by Act 21 of 2006, sec. 66 (w.e.f. 1-1-2007).

9. Subs. by Act 21 of 2006, sec. 66 (w.e.f. 1-1-2007). Before substitution, Sr. No. 89 stood as: “89. 8525 Pagers. Cellular or mobile phones”.

10. Subs by the Finance Act, 2007, for “8536”.

 

 

94 8539 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps
95 9006 All goods]
96 9101 or 9102 Stapling machines (Staplers)
97 9103 or 9105 Clocks
97A 96032100 Toothbrush]
98 9612 All goods]
99 9617 Vacuum flasks
100 Any heading Parts, components and assemblies of automobiles

 

 

1. Ins. by the Finance Act, 2007.

2. Ins. by Act 21 of 2006, sec. 66 (w.e.f. 1-6-2006).

3. S. No. 101 omitted by the Finance Act, 2007. S. No. 101, before omission, stood as under: “101. 3808 30 40 Plant-growth regulator”.

4. S. No. 102 omitted by the Finance Act, 2007. S. No. 102, before omission, stood as under: “102. 9603 21 00 Toothbrush”.

 

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The Central Excise Act, 1944

 

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