THE FIFTH SCHEDULE

(See section 66)

PART I

In the Third schedule to the Central Excise Act.-

(1) after S. No. 71 and the entries relating thereto, the following S. No. Heading and entries shall be inserted, namely:-

S. No.
Heading, sub-heading or tariff
Description of goods
(1)
(2)
(3)
"71A.
8443
Fascimile machines";
 
(2) after S. No.76 and the entries relating thereto, the following S.No. heading and entries shall be inserted, namely:-
"76A.
8508
Vacuum Cleaners with self cotnained electric motor";
 

(3) against S.No. 77, for the entry in column (3), the following entry shall be substituted, namely:—

“Electro-mechanical domestic appliances with self contained electric motor, other than vacuum cleaners of heading 8508";

(4) against S.No. 81, in the entry in column (3), the words “; facsimile machines” shall be omitted;

(5) against S.No. 84, for the entry in column (3), the following entry shall be substituted, namely:—

“Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs”;

(6) against S. Nos. 85, 86, 87 and 88, the entries in columns (2) and (3) shall be omitted;

(7) for S. No. 89 and the entries relating thereto, the following S. No., heading and entries shall be substituted, namely:—

“89 8525 or 8517 Cellular or mobile phones
89A. 8527
Pagers”;

PART II

In the Third Schedule to the Central Excise Act, after S. No. 99 and the entries relating thereto, the following entries shall be inserted, namely:—

“100. Any heading Parts, components and assemblies of automobiles
101. 3808 30 40 Plant-growth regulator
102. 9603 21 00 Toothbrush”.