THE THIRD SCHEDULE (See section 81)
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
Concentrated (condensed) milk, whether sweetened or not put up
  0402 99 20 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 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
  1806 10 00 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
goods
  1901 90  
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
  1905 90 20 ordinarily 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 00 or
Extracts, essences and concentrates, of coffee, and preparations
  2101 12 00
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 " Supa"
20. 2106 90 11 Sharbat
21. 2106 10 00,
Edible preparations (excluding "Prasad or prasadam"), not elsewhere
  2106 90 19, specified or included, bearing a brand name
. 2106 90 40,  
  2106 90 50,  
  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
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, Chewing tobacco and preparations containing chewing tabacco
2403 99 20,
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
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 Synthetic organic products of a kind used as florescent brightening
3204 90 00 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)
37. (i) 3303
Perfumes and toilet waters, not containing the substances specified in
(ii) 3304 or 3305 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 medi
cament 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 orgainsation 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
(ii)3402 form of bars, cakes, moulded pieces or shapes 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
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
Anit-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

or Insulated ware
54 4816
Cabron paper, self-copy paper, duplicator stencils, of paper
55 4818
Cleansing or facial tissues, handkerchiefs and towels of paper pulp, paper, 10 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 20

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 25
69. 8418
Refrigerators

70. 8421
Water filters and water purifiers, of a kind used for domestic purposes

71. 8422
Dish washing machines

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

75. 8472
Stapling machines (staplers)

76. 8506
Primary cells and primary batteries 35

77. 8509
Electro-mechanical domestic appliances with self-contained electric motor

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 40 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 45 appliances of a kind used for domestic purposes

81 8517
Telephone sets including telephones with cordless handsets; video phones; facsimile machines

82. 8519 or 8520
All goods

83. 8521
All goods
84. 8523
Unrecorded audio cassettes

85. 8523
Video cassettes
86. 8523
Magnetic discs

87. 8524
Video cassettes
88 8524
Magnetic discs
89. 8525
Pagers, cellular or mobile phones

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
93 8536
All goods
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
98. 9612
All goods
99. 9617
Vacuum flasks.'.