THE SECOND SCHEDULE
(See Section 2)
NOTES 1. In this Schedule, "heading", "sub-heading" and "Chapter" means respectively a heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act, 1985.
2. The rules for the interpretation of the
First Schedule to the Central Excise Tariff Act, 1985, the Section and Chapter
Notes and the General Explanatory Notes of the First Schedule shall apply to the
interpretation of this schedule.
|
Heading No. |
Sub-heading No. |
Description of Goods |
Rate of special duty of excise |
|
(1) |
(2) |
(3) |
(4) |
|
21.06 |
2106.00 |
Pan Masala |
16% |
|
21.08 |
2108.10 |
- Preparations for lemonades or other beverages intended for use in the manufacture of aerated water |
16% |
|
22.01 |
2201.20 |
- Aerated waters |
16% |
|
22.02 |
2202.20 |
- Aerated waters |
16% |
|
24.01 |
2401.90 |
- Other |
16% |
|
24.04 |
2404.40 |
- Chewing tobacco and preparations containing chewing; pan masala containing tobacco : |
|
|
|
2404.41 |
-- Chewing tobacco and preparations containing chewing tobacco |
16% |
|
|
2404.49 |
-- Pan masala containing tobacco |
16% |
|
|
2404.50 |
- Snuff of tobacco and preparations containing snuff of tobacco in any proportion |
16% |
|
|
2404.99 |
-- Other |
16% |
|
27.10 |
2710.11 |
-- Special boiling point spirits (other than Benzene, Toluol) with nominal boiling point range 55 - 115o C |
16% |
|
|
2710.12 |
-- Special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) with nominal boiling point range 63 - 70o C |
16% |
|
|
2710.13 |
-- Other special boiling point spirits (other than benzene, Benzol, Toluene and Toluol) |
16% |
|
|
2710.19 |
-- Other |
16% |
|
40.11 |
4011.90 |
- Other |
16% |
|
40.12 |
4012.11 |
-- Of a kind used in two-wheeled and three-wheeled motor vehicles |
16% |
|
|
4012.19 |
-- Other |
16% |
|
|
4012.90 |
- Other |
16% |
|
40.13 |
4013.90 |
- Other |
16% |
|
54.02 |
5402.20 |
- High tenacity yarn of polyesters
|
16% |
|
|
5402.32 |
-- Of polyesters |
16% |
|
|
5402.42 |
-- Of polyesters, partially oriented |
16% |
|
|
5402.43 |
-- Of polyesters, other |
16% |
|
|
5402.52 |
-- Of polyesters |
16% |
|
|
5402.62 |
-- Of polyesters |
16% |
|
84.15 |
8415.00 |
Air-conditioning machines, comprising a Motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated |
16% |
|
87.02 |
8702.10 |
- Motor vehicles principally designed for the transport of more than six person, but not more than twelve persons, excluding the driver, including station wagons |
16% |
|
87.03 |
8703.90 |
- Other |
16% |
|
87.04 |
8704.90 |
- Other |
16% |
|
87.06 |
8706.21 |
-- For the vehicles of sub-heading No. 8702.10 |
16% |
|
|
8706.39 |
-- For the vehicles of sub-heading No. 8703.90 |
16% |
|
|
8706.49 |
-- For the vehicles of sub-heading Nos. 8704.30 or 8704.90 |
16% |
 |