THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body The following Act of Parliament received the assent of the President on the 1st August, 2019, and is hereby published for general information:-

THE FINANCE (NO. 2) ACT, 2019 No. 23 of 2019

[1st August, 2019.]

An Act to give effect to the financial proposals of the Central Government for the financial year 2019-2020.

Be it enacted by Parliament in the Seventieth Year of the Republic of India as follows:-

CHAPTER I

Preliminary

1. Short title and commencement.

(1) This Act may be called the Finance (No. 2) Act, 2019.

(2) Save as otherwise provided in this Act,-

(a) sections 2 to 69 shall be deemed to have come into force on the 1st day of April, 2019;

(b) sections 92 to 112 and section 114 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

CHAPTER IV

Indirect Taxes

Customs

70. Amendment of section 41

In section 41 of the Customs Act, 1962 (hereinafter referred to as the Customs Act) (52 of 1962), in subsection (1), for the portion beginning with the words "The person-in-charge of a conveyance", and ending with the words "not exceeding fifty thousand rupees", the following shall be substituted, namely:-

"The person-in-charge of a conveyance carrying export goods or imported goods or any other person as may be specified by the Central Government, by notification, shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, a departure manifest or an export manifest by presenting electronically, and in the case of a vehicle, an export report, in such form and manner as may be prescribed and in case, such person-in-charge or other person fails to deliver the departure manifest or export manifest or the export report or any part thereof within such time, and the proper officer is satisfied that there is no sufficient cause for such delay, such person-in-charge or other person shall be liable to pay penalty not exceeding fifty thousand rupees".

71. Insertion of New Chapter XIIB.

After Chapter XIIA of the Customs Act, the following Chapter shall be inserted, namely:-

'CHAPTER XIIB

Verification Of Identity And Compliance

99B. Verification of identity and compliance thereof.

(1) The proper officer, authorised in this behalf by the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, may, for the purposes of ascertaining compliance of the provisions of this Act or any other law for the time being in force, require a person, whose verification he considers necessary for protecting the interest of revenue or for preventing smuggling, to do all or any of the following, namely:-

(a) undergo authentication, or furnish proof of possession of Aadhaar number, in such manner and within such time as may be prescribed;

(b) submit such other document or information, in such manner and within such time as may be prescribed:

Provided that where such person has not been assigned the Aadhaar number, or where so assigned, but authentication of such person has failed due to technical reasons or for reasons beyond his control, then, he shall be provided an opportunity to furnish such other alternative and viable means of identification in such form and manner and within such time as may be prescribed.

(2) The provisions of sub-section (1) shall not apply to such person or class of persons as may be prescribed.

(3) Notwithstanding anything contained in any other provisions of this Act, where the Principal Commissioner of Customs or the Commissioner of Customs comes to the conclusion, based on reasons to be recorded in writing, that the person referred to in sub-section (1) has-

(i) failed to comply with the requirements of the said sub-section or submitted incorrect documents or information under the said sub-section, he may, by order, suspend-

(a) clearance of imported goods or export goods;

(b) sanction of refund;

(d) exemption from duty;

(e) licence or registration granted under this Act; or

(f) any benefit, monetary or otherwise, arising out of import or export,

relating to such person, subject to such conditions as may be prescribed;

(ii) failed authentication as required under the said sub-section, he may, by order, direct that such person shall not have the benefit of any of the items specified in sub-clauses (a) to (f) of clause (i).

(4) The order of suspension under sub-section (3) shall remain in force until the person concerned

complies with the requirements of sub-section (1) or furnishes correct document or information thereunder.

Explanation.- For the purposes of this section, the expression "Aadhaar number" shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial 18 of 2016. and Other Subsidies, Benefits and Services) Act, 2016.'.

72. Amendment of section 103.

In section 103 of the Customs Act,-

(i) for sub-section (1), the following sub-section shall be substituted, namely:-

"(1) Where the proper officer has reason to believe that any person referred to in sub-section (2) of section 100 has any goods liable to confiscation secreted inside his body, he may detain such person and shall,-

(a) with the prior approval of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as soon as practicable, screen or scan such person using such equipment as may be available at the customs station, but without prejudice to any of the rights available to such person under any other law for the time being in force, including his consent for such screening or scanning, and forward a report of such screening or scanning to the nearest magistrate if such goods appear to be secreted inside his body; or

(b) produce him without unnecessary delay before the nearest magistrate.";

(ii) in sub-section (6), after the words "Where on receipt of a report", the words, brackets, letter and figure "from the proper officer under clause (a) of sub-section (1) or" shall be inserted.

73. Amendment of section 104.

In section 104 of the Customs Act,-

(i) in sub-section (1), the words "in India or within the Indian customs waters" shall be omitted;

(ii) in sub-section (4),-

(A) in clause (b), for the word "rupees,", the words "rupees; or" shall be substituted;

(B) after clause (b), the following clauses shall be inserted, namely:-

"(c) fraudulently availing of or attempting to avail drawback or any exemption from duty provided under this Act, where the amount of drawback or exemption from duty exceeds fifty lakh rupees; or

(d) fraudulently obtaining an instrument for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992.), and such instrument is utilised under this Act, where duty relatable to such utilisation of instrument exceeds fifty lakh rupees,";

(iii) in sub-section (6),-

(A) in clause (d), for the word "rupees,", the words "rupees; or" shall be substituted;

(B) after clause (d), the following clause shall be inserted, namely:-

"(e) fraudulently obtaining an instrument for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992.), and such instrument is utilised under this Act, where duty relatable to such utilisation of instrument exceeds fifty lakh rupees,";

(iv) after sub-section (7), the following Explanation shall be inserted, namely:-

'Explanation.-For the purposes of this section, the expression "instrument" shall have the same meaning as assigned to it in Explanation 1 to section 28AAA.'.

74. Amendment of section 110.

In section 110 of the Customs Act,-

(i) in sub-section (1), for the proviso, the following provisos shall be substituted, namely:-

"Provided that where it is not practicable to remove, transport, store or take physical possession of the seized goods for any reason, the proper officer may give custody of the seized goods to the owner of the goods or the beneficial owner or any person holding himself out to be the importer, or any other person from whose custody such goods have been seized, on execution of an undertaking by such person that he shall not remove, part with, or otherwise deal with the goods 45 except with the previous permission of such officer:

Provided further that where it is not practicable to seize any such goods, the proper officer may serve an order on the owner of the goods or the beneficial owner or any person holding himself out to be importer, or any other person from whose custody such goods have been found, directing that such person shall not remove, part with, or otherwise deal with such goods except with the previous permission of such officer.";

(ii) after sub-section (4), the following sub-section shall be inserted, namely:-

"(5) Where the proper officer, during any proceedings under the Act, is of the opinion that for the purposes of protecting the interest of revenue or preventing smuggling, it is necessary so to do, he may, with the approval of the Principal Commissioner of Customs or Commissioner of Customs, by order in writing, provisionally attach any bank account for a period not exceeding six months:

Provided that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend such period to a further period not exceeding six months and inform such extension of time to the person whose bank account is provisionally attached, before the expiry of the period so specified.".

75. Amendment of section 110A.

In section 110A of the Customs Act,-

(i) in the marginal heading, after the words "things seized'', the words "or bank account provisionally attached'' shall be inserted;

(ii) after the words "documents or things seized", the words "or bank account provisionally attached" shall be inserted;

(iii) after the words "to the owner'', the words "or the bank account holder'' shall be inserted.

76. Insertion of new section 114AB.

After section 114AA of the Customs Act, the following section shall be inserted, namely:-

'114AB. Penalty for obtaining instrument by fraud, etc.

Where any person has obtained any instrument by fraud, collusion, wilful misstatement or suppression of facts and such instrument has been utilised by such person or any other person for discharging duty, the person to whom the instrument was issued shall be liable for penalty not exceeding the face value of such instrument.

Explanation.- For the purposes of this section, the expression "instrument" shall have the same meaning as assigned to it in the Explanat/on 1 to section 28AAA.'.

77. Amendment of section 117.

In section 117 of the Customs Act, for the words "one lakh rupees", the words "four lakh rupees" shall be substituted.

78. Amendment of section 125.

In section 125 of the Customs Act, in sub-section (1), in the first proviso, for the words "the provisions of this section shall not apply", the words "no such fine shall be imposed" shall be substituted.

79. Amendment of section 135.

In section 135 of the Customs Act,-

(i) in sub-section (1),-

(a) in clause (d), for the words "export of goods,'', the words "export of goods; or'' shall be substituted;

(b) after clause (d), the following clause shall be inserted, namely:-

"(e) obtains an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts and such instrument has been utilised by such person or any other person,";

(I) in sub-item (D), for the words "of rupees,'', the words "of rupees; or'' shall be substituted;

(II) after sub-item (D), the following sub-item shall be inserted, namely:-

"(E) obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts and such instrument has been utilised by any person, where the duty relatable to utilisation of the instrument exceeds fifty lakh rupees,".

(ii) after sub-section (3), the following Explanat/on shall be inserted, namely:

'Explanat/on.- For the purposes of this section, the expression "instrument" shall have the same meaning as assigned to it in the Explanat/on 1 to section 28AAA.'.

80. Amendment of section 149.

In section 149 of the Customs Act, after the words "custom house to be amended", the words "in such form and manner, within such time, subject to such restrictions and conditions, as may be prescribed" shall be inserted.

81. Amendment of section 157.

In section 157 of the Customs Act, in sub-section (2),-

(i) after clause (k), the following clause shall be inserted, namely:-

"(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of submitting such document or information and the time limit for such submission, the form and the manner of furnishing alternative means of identification and the time limit for furnishing such identification, person or class of persons to be exempted and conditions subject to which suspension may be made, under Chapter XIIB;";

(ii) after clause (m), the following clause shall be inserted, namely:-

"(n) the form and manner, the time limit and the restrictions and conditions for amendment of any document under section 149.".

82. Amendment of section 158.

In section 158 of the Customs Act, in sub-section (2), in clause (//), for the words "fifty thousand rupees", the words "two lakh rupees" shall be substituted.

83. Amendment of notifications issued under sub-section (1) of section 25 of Customs Act, retrospectively.

(1) The notifications of the Government of India in the Ministry of Finance (Department of Revenue) numbers G.S.R. 423(E), dated the 1st June, 2011, G.S.R. 499(E), dated the 1st July, 2011 and G.S.R. 185(E), dated the 17th March, 2012 issued by the Central Government under sub-section (1) of section 25 of the Customs Act, 1962, shall stand amended and shall be deemed to have been amended in the manner as specified in the Second Schedule, on and from the date mentioned in column (4) of that Schedule, against each of such notifications, retrospectively, and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said notifications, shall be deemed to be, and always to have been, for all purposes, as validly and effectively taken or done as if the notifications as amended by this sub-section had been in force at all material times.

(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notifications referred to in the said sub-section with retrospective effect as if the Central Government had the power to amend the said notifications under sub-section (1) of section 25 of the Customs Act, retrospectively, at all material times.

84. Amendment of notification issued under sub-section (1) of section 25 of Customs Act and subsection (12) of section 3 of Customs Tariff Act, retrospectively.

(1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 785(E), dated the 30th June, 2017 issued by the Central Government under subsection (1) of section 25 of the Customs Act, 1962 (52 of 1962.) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975.), shall stand amended and shall be deemed to have been amended in the manner as specified in the Third Schedule, on and from the date mentioned in column (4) of that Schedule and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said notification, shall be deemed to be, and always to have been, for all purposes, as validly and effectively taken or done as if the notification as amended by this sub-section had been in force at all material times.

(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the Central Government had the power to amend the said notification under sub-section (1) of section 25 of the Customs Act and sub-section (12) of section 3 of Customs Tariff Act, retrospectively, at all material times.

85. Retrospective effect of notification issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3 of Customs Tariff Act.

The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 1270(E), dated the 31st December, 2018 amending the notification number G.S.R. 665 (E), dated the 2nd August, 1976, which was issued in exercise of powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (12) of section 3 of the Customs Tariff Act, 1975, shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017.

Customs Tariff

86. Amendement of Section 9

In section 9 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), after sub-section (1), the following sub-section shall be inserted, namely:-

"(1A) Where the Central Government, on such inquiry as it considers necessary, is of the opinion that circumvention of countervailing duty imposed under sub-section (1) has taken place, either by altering the description or name or composition of the article on which such duty has been imposed or by import of such article in an unassembled or disassembled form or by changing the country of its origin or export or in any other manner, whereby the countervailing duty so imposed is rendered ineffective, it may extend the countervailing duty to such other article also.".

87. Amendement of Section 9C

In section 9C of the Customs Tariff Act, for sub-section (1), the following sub-section shall be substituted, namely:-

"(1) An appeal against the order of determination or review thereof shall lie to the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Appellate Tribunal), in respect of the existence, degree and effect of-

(i) any subsidy or dumping in relation to import of any article; or

(ii) import of any article into India in such increased quantities and under such condition so as to cause or threatening to cause serious injury to domestic industry requiring imposition of safeguard duty in relation to import of that article.".

88. Amendment of First Schedule.

In the Customs Tariff Act, the First Schedule shall-

(a) be amended in the manner specified in the Fourth Schedule;

(b) be also amended in the manner specified in the Fifth Schedule, with effect from such date as the Central Government may, by notification in the Offical Gazette, appoint.

89. Validation of modification in classification of certain goods leviable to antidumping duty with retrospective effect.

(1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 186 (E), dated the 22nd February, 2016 amending the notification number G.S.R. 804 (E), dated the 21st October, 2015, issued in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 shall be deemed to have, and always to have, for all purposes, validly come into force on and from the 21st day of October, 2015.

(2) Refund shall be made of all such anti-dumping duty which has been collected, but which would not have been so collected, if the notification referred to in sub-section (1) been in force at all material times.

(3) An application for refund of anti-dumping duty referred to in sub-section (2) shall be made within a period of six months from the date on which the Finance (No.2) Bill, 2019 receives the assent of the President.

90. Validation of modification in description of goods with retrospective effect.

(1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R.665 (E), dated the 5th July 2016 amending the notification number G.S.R. 285 (E), 20 dated the 8th March, 2016, issued in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18, 20 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 shall be deemed to have, and always to have, for all purposes, come into force on and from the 8th day of March, 2016.

THE SECOND SCHEDULE

[See section 82(1)]

Notification number and date	Amendment	Period of effect of amendment
(1)	(2)	(3)
G.S.R. 423 (E), dated the 1st June, 2011 [46/2011-Customs, dated 1st June, 2011]	In the said notification, in the Table, against serial number 443, in column (2), for the figures "3823 11 90", the figures "3823 11 00" shall be substituted.	31st March, 2017 to 14th September, 2017
G.S.R. 499 (E), dated the 1st July, 2011 [53/2011-Customs, dated 1st July, 2011]	In the said notification, in the Table, against serial number 476, in column (2), for the figures "3823 11 90", the figures "3823 11 00" shall be substituted.	31st March, 2017 to 14th September, 2017
G.S.R. 185 (E), dated the 17th March, 2012 [12/2012-Customs, dated 17th March, 2012]	In the said notification, in the Table, against serial numbers 230 and 230A, in column (2), for the figures"3823 11 90", the figures "3823 11 00" shall be substituted.	31st March, 2017 to 30th June, 2017

THE THIRD SCHEDULE

[See section 83 (1)]

Notification number and date	Amendment	Period of effect of amendment
(1)	(2)	(3)
G.S.R. 785 (E), dated the 30th June, 2017 [50/2017-Customs, dated 30th June, 2017]	In the said notification, in the Table, against serial number 251 and 252, in column (2), for the figures "3823 11 90", the figures "3823 11 00" shall be substituted.	1st July, 2017 to 14th September, 2017

THE FOURTH SCHEDULE

[See section 87 (a)]

In the First Schedule to the Customs Tariff Act,-

(1) in Chapter 39, for the entry in column (4) occurring against all the tariff items of heading 3918, the entry "15%" shall be substituted;

(2) in Chapter 68, for the entry in column (4) occurring against all the tariff items of heading 6813, the entry "15%" shall be substituted;

(3) in Chapter 69, for the entry in column (4) occurring against all the tariff items of headings 6905 and 6907, the entry "15%" shall be substituted;

(4) in Chapter 70, for the entry in column (4) occurring against all the tariff items of heading 7009, the entry "15%" shall be substituted;

(5) in Chapter 71,-

(i) for the entry in column (4) occurring against all the tariff items of headings 7106, 7108, 7110 and 7112, the entry "12.5%" shall be substituted;

(ii) for the entry in column (4) occurring against tariff items 7107 00 00, 7109 00 00 and 7111 00 00, the entry "12.5%" shall be substituted;

(6) in Chapter 83,-

(i) for the entry in column (4) occurring against tariff item 8301 20 00, the entry "15%" shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of heading 8302, the entry "15%" shall be substituted;

(7) in Chapter 84,-

(i) for the entry in column (4) occurring against tariff item 8415 90 00, the entry "20%" shall be substituted;

(ii) for the entry in column (4) occurring against tariff items 8421 23 00, 8421 31 00, 8421 39 20 and 8421 39 90, the entry "10%" shall be substituted;

(8) in chapter 85, -

(i) for the entry in column (4) occurring against tariff items 8512 10 00, 8512 20 10, 8512 20 20, 8512 20 90, 8512 30 10, 8512 30 90 and 8512 40 00, the entry "15%" shall be substituted;

(ii) for the entry in column (4) occurring against tariff item 8512 90 00, the entry "10%" shall be substituted;

(iii) for the entry in column (4) occurring against tariff items 8518 21 00 and 8518 22 00, the entry "15%" shall be substituted;

(iv) for the entry in column (4) occurring against tariff item 8521 90 90, the entry "20%" shall be substituted;

(v) for the entry in column (4) occurring against tariff items 8525 80 10, 8525 80 20, 8525 80 30 and 8525 80 90, the entry "20%" shall be substituted;

(vi) for the entry in column (4) occurring against tariff items 8539 10 00, 8539 21 20 and 8539 29 40, the entry "15%" shall be substituted;

(8) in Chapter 87, for the entry in column (4) occurring against all the tariff items of headings 8706 and 8707, the entry "15%" shall be substituted;

(9) in Chapter 90, for the entry in column (4) occurring against tariff item 9001 10 00, the entry "15%" shall be substituted;

(10) in Chapter 98, after Note 6, the following Note shall be inserted, namely :-

"7. Heading 9804 is to be taken not to apply to printed books.".

THE FIFTH SCHEDULE

[See section 87 (b)]

In the First Schedule to the Customs Tariff Act,-

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential

(1)

(2)

(3)

(4)

(5)

(1) in Chapter 1, for the entry in column (2) occurring against tariff item 0106 20 00, the following shall be substituted, namely:-

"- Reptiles (including snakes and turtles)";

(2) in Chapter 2,-

(i) for the entry in column (2) occurring against heading 0201, the following shall be substituted, namely:-

"MEAT OF BOVINE ANIMALS, FRESH OR CHILLED";

(ii) for the entry in column (2) occurring against heading 0207, the following shall be substituted, namely:-

"MEAT AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN";

(3) in Chapter 3,-

(i) in heading 0303,-

(a) in the entry in column (2) occurring against tariff item 0303 14 00, for the words "Oncorhynchus clarkii", the words "Oncorhynchus clarki" shall be substituted;

(b) in the entry in column (2) occurring after the entry against tariff item 0303 19 00, for the words and bracket "carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobroma spp.", the words and brackets "carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)'' shall be substituted;

(c) in the entry in column (2) occurring against tariff item 0303 25 00,-

(i) for the words "Cyprinus carpio, Carassius carassius", the words "Cyprinus spp., Carassius spp.'' shall be substituted;

(ii) for the word "Megalobroma", the word "Megalobrama" shall be substituted;

(d) in the entry in column (2) occurring against tariff item 0303 31 00, for the word "hippoglossidae", the word "hippoglossoides" shall be substituted;

(e) in the entry in column (2) occurring after the entry against tariff item 0303 49 00, for the words and brackets "scads (Decapterusspp.)'', the words and brackets "scads (Decapterus spp.)'' shall be substituted;

(f) for tariff item 0303 59 00 and the entries relating thereto, the following shall be substituted, namely:-

"0303 59	- - Others:
0303 59 10	- - - Indian mackerels (Rastrelliger spp.)	kg.	30%	-
0303 59 90	- - - Other	kg.	30%	-";

(ii) in heading 0304, in the entry in column (2) occurring against tariff items 0304 42 00 and 0304 82 00, for the words "Oncorhynchus clarkii", the words "Oncorhynchus clarki'' shall be substituted;

(iii) in heading 0305,-

(a) in the entry in column (2) occurring against tariff item 0305 32 00, for the word "Uclichthyidae", the word "Euclichthyidae" shall be substituted;

(b) in the entry in column (2) occurring against tariff item 0305 43 00, for the words "Oncorhynchus clarkii", the words "Oncorhynchus clarki'' shall be substituted;

(iv) in heading 0306, after tariff item 0306 17 19 and the entries relating thereto, the following shall be inserted, namely:-

"0306 17 20	- - - Vannamei shrimp (Litopenaeus vannamei)	kg.	30%	-
0306 17 30	- - - Indian white shrimp (Fenneropenaeus indicus)	kg.	30%	-
0306 17 40	- - - Black tiger shrimp (Penaeus monodon)	kg.	30%	-
0306 17 50	- - - Flower shrimp (Penaeus semisulcatus)	kg.	30%	-";

(v) in heading 0308,-

(a) in the entry in column (2), for the words "MOLLUSCS, LIVE, FRESH, CHILLED, DRIED, SALTED OR IN BRINE", the words "MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE" shall be substituted;

(b) for tariff item 0308 90 00 and the entries relating thereto, the following shall be substituted, namely:-

"0308 90 00

- Other

30%

-";

(4) in Chapter 4, in heading 0406,-

(i) for the entry in column (2) occurring against tariff item 0406 10 00, the following shall be substituted, namely:-

"- Fresh (unripened or uncured) cheese, including whey cheese, and curd";

(ii) for the entry in column (2) occurring against tariff item 0406 30 00, the following shall be substituted, namely:-

"- Processed cheese, not grated or powdered";

(5) in Chapter 5, in the entry in column (2) occurring against heading 0506, for the words "DEGELATINISED POWDER", the words "DEGELATINISED; POWDER" shall be substituted;

(6) in Chapter 7,-

(i) in Note 2, for the words "Majorana hartensis'', the words "Majorana hortensis'' shall be substituted;

(ii) in the entry in column (2) occurring against heading 0705, for the word "LACTUCASATIVA", the words "LACTUCA SATIVA'' shall be substituted;

(iii) for tariff item 0709 93 00 and the entries relating thereto, the following shall be substituted, namely:-

"0709 93	- - Pumpkins, squash and gourds (Cucurbita spp.):
0709 93 10	- - - Pumpkins	kg.	30%	20%
0709 93 20	- - - Squash	kg.	30%	20%
0709 93 30	- - - Bitter gourd	kg.	30%	20%
0709 93 40	- - - Bottle gourd	kg.	30%	20%
0709 93 50	- - - Snake gourd	kg.	30%	20%
0709 93 60	- - - Coccinia (Kundru)	kg.	30%	20%
0709 93 90	- - - Other	kg.	30%	20%";

(iv) for tariff item 0709 99 20 and the entries relating thereto, the following shall be substituted namely:-

"0709 99 30

- - - Okra/lady finger (Bhindi)

kg.

30%

20%";

(v) for tariff item 0713 10 00 and the entries relating thereto, the following shall be substituted, namely:-

"0713 10	- Peas (Pisum sativum):
0713 10 10	- - - Yellow peas	kg.	50%	40%
0713 10 20	- - - Green peas	kg.	50%	40%
0713 10 90	- - - Other	kg.	50%	40%";

(7) in Chapter 8,-

(i) for tariff item 0804 50 20 and the entries relating thereto, the following shall be substituted, namely:-

	"- - - Mangoes, fresh:
0804 50 21	- - - - Alphonso (Hapus)	kg.	30%	20%
0804 50 22	- - - - Banganapalli	kg.	30%	20%
0804 50 23	- - - - Chausa	kg.	30%	20%
0804 50 24	- - - - Dasheri	kg.	30%	20%
0804 50 25	- - - - Langda	kg.	30%	20%
0804 50 26	- - - - Kesar	kg.	30%	20%
0804 50 27	- - - - Totapuri	kg.	30%	20%
0804 50 28	- - - - Mallika	kg.	30%	20%
0804 50 29	- - - - Other	kg.	30%	20%

(ii) for tariff item 0807 19 00 and the entries relating thereto, the following shall be substituted, namely:-

"0807 19	- - Other:
0807 19 10	- - - Musk melons	kg.	30%	20%
0807 19 90	- - - Other	kg.	30%	20%";

(iii) in the entry in column (2) occurring against heading 0809, for the words "PLUMS AND SOLES", the words "PLUMS AND SLOES" shall be substituted;

(8) in Chapter 9, for the entry in column (2) occurring against sub-heading 0906 19, the following shall be substituted, namely:-

"- - Other:";

(9) in Chapter 10, for tariff item 1005 90 00 and the entries relating thereto, the following shall be substituted, namely:-

"1005 90	- Other:
	- - - Dent corn (Zea mays var. indenta):
1005 90 11	- - - - Yellow	kg.	60%	-
1005 90 19	- - - - Other	kg.	60%	-
1005 90 20	- - - Flint corn (Zea mays var. indurata)	kg.	60%	-
1005 90 30	- - - Pop corn (Zea mays var. everta)	kg.	60%	-
1005 90 90	- - - Other	kg.	60%	-";

(10) in Chapter 11, after tariff item 1102 90 10 and the entries relating thereto, the following shall be inserted, namely:-

	"- - - Rice flour:
1102 90 21	- - - - Brown rice flour	kg.	30%	-
1102 90 22	- - - - White rice flour	kg.	30%	-
1102 90 29	- - - - Other	kg.	30%	-";

(11) in Chapter 12, in the entry in column (2) occurring against heading 1212, for the words "Ci-chorium intybus sativum", the words "CICHORIUM INTYBUS SATIVUM" shall be substituted;

(12) in Chapter 15,-

(i) for the entry in column (2) occurring against tariff item 1512 19 30, the following shall be substituted, namely:-

"- - - Safflower oil, edible grade";

(ii) for the entry in column (2) occurring against tariff item 1512 19 40, the following shall be substituted, namely:-

"- - - Safflower oil, non-edible grade";

(13) in Chapter 21, in the entry in column (2) occurring against heading 2103, for the words "THEREFOR, MIXED", the words "THEREFOR; MIXED" shall be substituted;

(14) in Chapter 22,-

(i) in Note 1, in clause (a), for the words "products falling thereunder", the words "products of this Chapter" shall be substituted;

(ii) in the entry in column (2) occurring against tariff item 2206 00 00, for the words "MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES", the words "MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES" shall be substituted;

(iii) in heading 2208,-

(a) tariff items 2208 20 12, 2208 20 92 and 2208 50 13 and the entries relating thereto shall be omitted;

(b) for tariff item 2208 60 93 and the entries relating thereto, the following shall be substituted, namely:-

"2208 60 00

- Vodka

150%

-":

(15) in Chapter 25, in Note 2, in clause (b), for the words "evaluated at", the words "evaluated as" shall be substituted;

(16) in Chapter 26,-

(i) in Note 3, in clause (a), for the words "excluding slag, ash and residues", the words "excluding ash and residues" shall be substituted;

(ii) in heading 2620,-

(a) for the tariff item 2620 19 00 and the entries relating thereto, the following shall be substituted, namely:-

"2620 19	- - Other:
2620 19 10	- - - Zinc dross	kg.	10%	-
2620 19 90	- - - Other	kg.	10%	-";

(b) for the tariff item 2620 29 00 and the entries relating thereto, the following shall be substituted, namely:-

"2620 29	- - Other:
2620 29 10	- - - Lead dross	kg.	5%	-
2620 29 90	- - - Other	kg.	5%	-";

(17) in Chapter 27,-

(i) for the Supplementary Note, the following Supplementary Note shall be substituted, namely:-

"Supplementary Note:-

In this Chapter, reference to any standard of the Bureau of Indian standards refers to the last published version of that standard.

Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.";

(ii) in the entry in column (2) occurring against heading 2707, for the words "COAL TAR SIMILAR PRODUCTS", the words "COAL TAR; SIMILAR PRODUCTS" shall be substituted;

(iii) in heading 2710,-

(a) for sub-heading 2710 12, tariff items 2710 12 11 to 2710 12 90, sub-heading 2710 19 and tariff items 2710 19 10 to 2710 20 00 and the entries relating thereto, the following shall be substituted, namely:-

"2710 12	- - Light oils and preparations:
	- - - Naphtha:
2710 12 21	- - - - Light naphtha	kg.	10%	-
2710 12 22	- - - - Heavy naphtha	kg.	10%	-
2710 12 29	- - - - Full range naphtha	kg.	10%	-
	- - - Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745:
2710 12 31	- - - - Solvent 60/80	kg.	10%	-
2710 12 32	- - - - Solvent 50/120	kg.	10%	-
2710 12 39	- - - - Solvent 145/205	kg.	10%	-
	- - - Motor gasoline conforming to standard IS 2796, IS 17021 or IS 17076:
2710 12 41	- - - - Motor gasoline conforming to standard IS 2796	kg.	10%	-
2710 12 42	- - - - E 20 fuel conforming to standard IS 17021	kg.	10%	-
2710 12 49	- - - - M15 fuel conforming to standard IS 17076	kg.	10%	-
2710 12 50	- - - Aviation gasoline conforming to standard IS 1604	kg.	10%	-
2710 12 90	- - - Other	kg.	10%	-
2710 19	- - Other:
2710 19 20	- - - Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745	kg.	10%	-
	- - - Kerosene intermediate and oils obtained from kerosene intermediate:
2710 19 31	- - - - Kerosene intermediate	kg.	10%	-
2710 19 32	- - - - Kerosene conforming to standard IS 1459	kg.	10%	-
2710 19 39	- - - - Aviation turbine fuels, kerosene type conforming to standard IS 1571	kg.	10%	-
	- - - Gas oil and oils obtained from gas oil:
2710 19 41	- - - - Gas oil	kg.	10%	-
2710 19 42	- - - - Vacuum gas oil	kg.	10%	-
2710 19 43	- - - - Light diesel oil conforming to standard IS 15770	kg.	10%	-
2710 19 44	- - - - Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460	kg.	10%	-
2710 19 49	- - - - High flash high speed diesel fuel conforming to standard IS 16861	kg.	10%	-
	- - - Fuel oils conforming to standard IS 1593:
2710 19 51	- - - - Grade LV	kg.	10%	-
2710 19 52	- - - - Grade MV1	kg.	10%	-
2710 19 53	- - - - Grade MV2	kg.	10%	-
2710 19 59	- - - - Grade HV	kg.	10%	-
	- - - Fuels (Class F) or marine fuels conforming to standard IS 16731:
2710 19 61	- - - - Distillate oil	kg.	10%	-
2710 19 69	- - - - Residual oil	kg.	10%	-
	- - - Base oil and lubricating oil:
2710 19 71	- - - - Base oil	kg.	10%	-
2710 19 72	- - - - Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656	kg.	10%	-
2710 19 73	- - - - Engine oil conforming to standard IS 14234	kg.	10%	-
2710 19 74	- - - - Automotive gear oil conforming to standard IS 1118	kg.	10%	-
2710 19 75	- - - - Industrial gear oil conforming to standard IS 8406	kg.	10%	-
2710 19 76	- - - - General purpose machinery and spindle oils conforming to standard IS 493	kg.	10%	-
2710 19 77	- - - - Turbine lubricating oil conforming to standard IS 1012	kg.	10%	-
2710 19 78	- - - - Other lubricating oil, conforming to any other BIS standard	kg.	10%	-
2710 19 79	- - - - Other lubricating oil, not conforming to any BIS standard	kg.	10%	-
	- - - Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil:
2710 19 81	- - - - Cutting oil conforming to standard IS 1115	kg.	10%	-
2710 19 82	- - - - Cutting oil (neat) conforming to standard IS 3065	kg.	10%	-
2710 19 83	- - - - Hydraulic oil conforming to standard IS 3098 or IS 11656	kg.	10%	-
2710 19 84	- - - - Industrial white oil conforming to standard IS 1083	kg.	10%	-
2710 19 85	- - - - Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463	kg.	10%	-
2710 19 86	- - - - Mineral oil for cosmetic industry conforming to standard IS 7299	kg.	10%	-
2710 19 87	- - - - Jute batching oil conforming to standard IS 1758	kg.	10%	-
2710 19 88	- - - - Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard	kg.	10%	-
2710 19 89	- - - - Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard	kg.	10%	-
2710 19 90	- - - Other	kg.	10%	-
2710 20	- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils:
2710 20 10	- - - Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460	kg.	10%	-
2710 20 20	- - - Diesel fuel blend (B6 to B20) conforming to standard IS 16531	kg.	10%	-
2710 20 90	- - - Other	kg.	10%	-

(b) for the entry in column (2) occurring against tariff item 2710 99 00, the following shall be substituted namely:-

"- - Other" ;

(iv) in heading 2711, for tariff item 2711 19 00 and the entries relating thereto, the following shall be substituted, namely:-

"2711 19	- - Other:
2711 19 10	- - - LPG (for non-automotive purposes) conforming to standard IS 4576	kg.	10%	-
2711 19 20	- - - LPG (for automotive purposes) conforming to standard IS 14861	kg.	10%	-
2711 19 90	- - - Other	kg.	10%	-";

(v) in heading 2713, for tariff items 2713 11 00 and 2713 12 00 and the entries relating thereto, the following shall be substituted, namely:-

"2713 11	- - Not calcined:
2713 11 10	- - - Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049	kg.	10%	-
2713 11 90	- - - Other	kg.	10%	-
271312	- - Calcined:
2713 12 10	- - - Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049	kg.	10%	-
2713 12 90	- - -Other	kg.	10%	-";

(18) in Chapter 28,-

(i) in Note 3, in clause (e), for the words and figures "of heading 3813, ink removers' , the words and figures "of heading 3813; ink removers" shall be substituted;

(ii) for the entry in column (2) occurring against tariff item 2836 30 00, the following shall be substituted, namely:-

"-Sodium hydrogencarbonate (sodium bicarbonate)";

(19) in Chapter 29,-

(i) in Note 5, in clause (C), in paragraph (1), for the words "compound; and ", the word "compound;" shall be substituted;

(ii) in Note 7, for the words "thioaldehydes anhydrides", the words "thioaldehydes, anhydrides" shall be substituted;

(iii) after tariff item 2901 29 20 and the entries relating thereto, the following shall be inserted, namely:-

"2901 29 30	- - - Dihydromyrcene	kg.	10%	-
2901 29 40	- - - Tetradecene	kg.	10%	-";

(iv) in heading 2902,

(a) for tariff item 2902 19 00 and the entries relating thereto, the following shall be substituted, namely:-

"2902 19	- - Other:
2902 19 10	- - - Cyclopropyl actetylene	kg.	10%	-
2902 19 90	- - - Other	kg.	10%	-";

(b) after tariff item 2902 90 50 and the entries relating thereto, the following shall be inserted, namely:-

"2902 90 60

- - - N-propyl benzene

kg.

10%

-";

(v) in heading 2904, tariff item 2904 10 40 and the entries relating thereto, shall be omitted;

(vi) in heading 2905,-

(a) after tariff item 2905 22 40 and the entries relating thereto, the following shall be inserted, namely:

"2905 22 50

- - - Dihydromyrcenol

kg.

10%

-";

(b) after tariff item 2905 39 10 and the entries relating thereto, the following shall be inserted, namely:-

"2905 39 20

- - - Hexylene glycol

kg.

10%

-";

(vii) in heading 2907, after tariff item 2907 29 10 and the entries relating thereto, the following shall be inserted, namely:-

"2907 29 20	- - - Tris (p-hydroxy phenyl) ethane	kg.	10%	-";
2907 29 30	- - - Tertiary butyl hydroquinone	kg.	10%	-";

(viii) in heading 2909,

(a) for tariff item 2909 19 00 and the entries relating thereto, the following shall be substituted, namely:-

"2909 19	- - Other:
2909 19 10	- - - Tertiary amyl methyl ether	kg.	10%	-
2909 19 20	- - - Methyl tertiary butyl ether (MTBE)	kg.	10%	-
2909 19 90	- - - Other	kg.	10%	-".

(b) for the entry in column (2) occurring against tariff item 2909 41 00, the following shall be substituted, namely:-

"- - 2,2'-oxydiethanol (diethylene glycol, digol)";

(c) for tariff item 2909 49 00 and the entries relating thereto, the following shall be substituted, namely:-

"2909 49	- - Other:
2909 49 10	- - - Phenoxy ethanol	kg.	10%	-
2909 49 20	- - - 1-(4-phenoxyphenoxy) propan-2-ol	kg.	10%	-
2909 49 30	- - - Meta phenoxy benzyl alcohol (MPBA)	kg.	10%	-
2909 49 90	- - - Other	kg.	10%	-".

(d) after tariff item 2909 50 30 and the entries relating thereto, the following shall be inserted, namely:-

"2909 50 40	- - - 4-methoxy phenol (mono methyl ether of hydroquinone)	kg.	10%	-
"2909 50 50	- - - Butylated hydroxyanisole (BHA)	kg.	10%	-";

(ix) in heading 2912, after tariff item 2912 29 20 and the entries relating thereto, the following shall be inserted, namely:-

"2912 29 30

- - - Hexyl cinnamic aldehyde

kg.

10%

-";

(x) in heading 2914,-

(a) after tariff item 2914 29 22 and the entries relating thereto, the following shall be inserted, namely:-

"2914 29 30	- - - Pentyl-2-cyclopenten-1-one	kg.	10%	-
2914 29 40	- - - Cyclohexane dione	kg.	10%	-
2914 29 50	- - - 7-acetyl, 1,2,3,4,5,6,7,8-octahydro, 1,1,6,7-tetra methyl Naphthalene / 1-(2,3,8,8-tetramethyl-1,2,3,4,5,6,7,8-octahydronaphthalen-2-yl) ethanone	kg.	10%	-";

(b) after tariff item 2914 79 20 and the entries relating thereto, the following shall be inserted, namely:-

"2914 79 30	- - - Tri fluoro methyl acetophenone	kg.	10%	-
2914 79 40	- - - Chloro-4-(4-chloro phenoxy) acetophenone	kg.	10%	-
2914 79 50	- - - Dichloroacetophenone	kg.	10%	-".

(xi) in heading 2915,-

(a) after tariff item 2915 39 60 and the entries relating thereto, the following shall be inserted, namely:

"2915 39 70	- - - Ortho tertiary butyl cyclohexyl acetate	kg.	10%	-
2915 39 80	- - - Para tertiary butyl cyclohexyl acetate	kg.	10%	-";

(b) for tariff item 2915 39 90 and the entries relating thereto, the following shall be substituted, namely:

	"- - - Other:
2915 39 91	- - - - Methyl cyclohexyl acetate	kg.	10%	-
2915 39 92	- - - - Ethylene glycol mono ethyl ether acetate	kg.	10%	-
2915 39 99	- - - - Other	kg.	10%	-";

(c) for tariff items 2915 90 20 to 2915 90 90 and the entries relating thereto, the following shall be substituted, namely:-

"2915 90 40	- - - Pivaloyl chloride	kg.	10%	-
2915 90 50	- - - N-valeryl chloride	kg.	10%	-
2915 90 60	- - - N-octanoyl chloride	kg.	10%	-
2915 90 70	- - - Neodecanoyl chloride	kg.	10%	-
	- - - Other:
2915 90 91	- - - - Hexoic acid (caproic acid)	kg.	10%	-
2915 90 92	- - - - Octoic acid (caprylic acid)	kg.	10%	-
2915 90 93	- - - - Tri fluoro acetic acid	kg.	10%	-
2915 90 94	- - - - Ethyl difluoro acetate	kg.	10%	-
2915 90 95	- - - - Ethyl trifluoro acetate	kg.	10%	-
2915 90 99	- - - - Other	kg.	10%	-";

(xii) in heading 2916,-

(a) after tariff item 2916 19 60 and the entries relating thereto, the following shall be inserted, namely:-

"2916 19 70

- - - Erucic acid

kg.

10%

-";

(b) for tariff item 2916 20 00 and the entries relating thereto, the following shall be substituted, namely:-

"2916 20	- Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
2916 20 10	- - - D. V. acid chloride/cypermethric acid chloride	kg.	10%	-
2916 20 90	- - - Other	kg.	10%	-";

(c) after tariff item 2916 39 50 and the entries relating thereto, the following shall be inserted, namely:-

"2916 39 60

- - - Dichlorophenyl acetyl chloride

kg.

10%

-";

(xiii) in heading 2917,-

(a) for tariff item 2917 13 00 and the entries relating thereto, the following shall be substituted, namely:-

"2917 13	- - Azelaic acid, sebacic acid, their salts and esters:
2917 13 10	- - - Sebacic Acid	kg.	10%	-
2917 13 90	- - - Other	kg.	10%	-";

(b) in the entry in column (2) occurring against tariff item 2917 20 00, for the word "polycaroxylic", the word "polycarboxylic" shall be substituted;

(xiv) in heading 2918,-

(a) for the entry in column (2) occurring against sub-heading 2918 19, the following shall be substituted, namely:-

"- - Other:";

(b) after tariff item 2918 19 10 and the entries relating thereto, the following shall be inserted, namely:-

"2918 19 20	- - - Cholic acid	kg.	10%	-
2918 19 30	- - - Ricinoleic acid	kg.	10%	-";

(c) after tariff item 2918 23 30 and the entries relating thereto, the following shall be inserted, namely:-

"2918 23 40

- - - Benzyl salicylate

kg.

10%

-";

(d) after tariff item 2918 30 40 and the entries relating thereto, the following shall be inserted, namely:-

"2918 30 50

- - - Fluoro benzoyl butyric acid

kg.

10%

-";

(e) for tariff item 2918 99 00 and the entries relating thereto, the following shall be substituted, namely:-

"2918 99	- - Other:
2918 99 10	- - - Sodium phenoxy acetate	kg.	10%	-
2918 99 20	- - - Methyl (E)-2-[2-(chloro methyl) phenyl]-3- methoxyacrylate	kg.	10%	-
2918 99 90	- - - Other	kg.	10%	-";

(xv) in heading 2920, for tariff item 2920 90 99 and the entries relating thereto, the following shall be substituted, namely:-

"2920 90 00

- Other

kg.

10%

-";

(xvi) in heading 2921,-

(a) for tariff items 2921 42 15 to 2921 42 24 and the entries relating thereto, the following shall be substituted, namely:-

"2921 42 15	- - - - 2 - 4 - 5 trichloroaniline	kg.	10% -
	- - - N-benzyl-N-ethylaniline, N,N-diethylaniline, N,N-dimethylaniline, meta nitroaniline, para nitroaniline:
2921 42 21	- - - - N-benzyl-N-ethylaniline	kg.	10%	-
2921 42 22	- - - - N,N-diethylaniline	kg.	10%	-
2921 42 23	- - - - N,N-dimethylaniline	kg.	10%	-
2921 42 24	- - - - N-ethyl aniline	kg.	10%	-";

(b) for tariff items 2921 43 10 to 2921 43 20 and the entries relating thereto, the following shall be substituted, namely:-

"2921 43 10	- - - N,N-diethyl toluidine	kg.	10%	-
2921 43 20	- - - N,N-dimethyl toluidine	kg.	10%	-";

(c) after tariff item 2921 49 10 and the entries relating thereto, the following shall be inserted, namely:-

"2921 49 20

- - - Para cumidine

kg.

10%

-";

(d) after tariff item 2921 59 30 and the entries relating thereto, the following shall be inserted, namely:-

"2921 59 40

- - - Diaminostilbene 2,2-disulphonic acid (Dasda)

kg.

10%

-";

(xvii) in heading 2922,-

(a) for the entry in column (2) occurring against sub-heading 2922 11, the following shall be substituted, namely:-

"- - Monoethanolamine and its salts:";

(b) in the entry in column (2) occurring after the entry against tariff item 2922 29 26, after the words, brackets and letter "Picramic acid (T-grade)", the words ", para cresidine ortho sulphonic acid" shall be inserted;

(c) after tariff item 2922 29 35 and the entries relating thereto, the following shall be inserted, namely:-

"2922 29 36

---- Para cresidine ortho sulphonic acid

kg.

10%

-";

(xviii) in heading 2930, after tariff item 2930 90 97 and the entries relating thereto, the following shall be inserted, namely:-

"2930 90 98

---- Dichloro diphenyl sulphone

kg.

10%

(xix) in heading 2932, for tariff item 2932 99 00 and the entries relating thereto, the following shall be substituted, namely:-

"2932 99	- - Other:
2932 99 10	- - - Cineole	kg.	10%	-
2932 99 90	- - - Other	kg.	10%	-";

(xx) in heading 2933,-

(a) for tariff item 2933 19 90 and the entries relating thereto, the following shall be substituted, namely:-

	"- - - Other:
2933 19 91	- - - - Fluoro-3-(difluoromethyl)-1-methyl-1h-pyrazole-4- carbonyl fluoride	kg.	10%	-
2933 19 99	- - - - Other	kg.	10%	-";

(b) tariff item 2933 39 17 and the entries relating thereto, shall be omitted;

(c) after tariff item 2933 69 10 and the entries relating thereto, the following shall be inserted, namely:-

"2933 69 20	- - - 4-[4,6-bis(2,4-dimethylphenyl)-1,3,5- triazine-2-yl]-1,3-benzenediol	kg.	10%	-
2933 69 30	- - - Tris(2-hydroxyethyl) isocyanurate	kg.	10%	-
2933 69 40	- - - Ethylhexyltriazone	kg.	10%	-
2933 69 50	- - - 2,4,6-tri(2,4-dyhydroxyl-3-methylphenyl)-1,3,5-triazine	kg.	10%	-";

(d) for tariff item 2933 79 00 and the entries relating thereto, the following shall be substituted, namely:-

"2933 79	- - Other lactams :
2933 79 10	- - - N-methyl-2-pyrrolidone	kg.	10%	-
2933 79 20	- - - N-ethyl-2-pyrrolidone	kg.	10%	-
2933 79 90	- - - Other	kg.	10%	-";

(e) in the entry in column (2) occurring against tariff item 2933 91 00, for the words, brackets and letters "flunitrzepam (INN), flurazepam (INN), halazaepam (INN)", the words, brackets and letters "flunitrazepam (INN), flurazepam (INN), halazepam (INN)" shall be substituted;

(f) for tariff item 2933 99 00 and the entries relating thereto, the following shall be substituted, namely:-

"293399	- - Other:
2933 99 10	- - - Imidazo pyridine methyl amine	kg.	10%	-
2933 99 90	- - - Other	kg.	10%	-".

(xxi) in heading 2934,-

(a) in the entry in column (2) occurring against tariff item 2934 91 00, for the word "claxazolam", the word "cloxazolam" shall be substituted;

(b) for tariff item 2934 99 00 and the entries relating thereto, the following shall be substituted, namely:-

'2934 99	- - Other:
2934 99 10	- - - Chloro thiophene-2-carboxylic acid	kg.	10%	-
2934 99 20	- - - Morpholine	kg.	10%	-
2934 99 90	- - - Other	kg.	10%	-".

(xxii) in heading 2937, in the entry in column (2) occurring against tariff item 2937 21 00, for the words and brackets "prednisone, (dehydrocortisone)", the words and brackets "prednisone (dehydrocortisone)" shall be substituted;

(xxiii) in heading 2939,-

(a) for the entry in column (2) occurring against tariff item 2939 19 00, the following shall be substituted, namely:-

"- - Other";

(b) for tariff item 2939 79 00 and the entries relating thereto, the following shall be substituted, namely:

"2939 79	- - Other:
2939 79 10	- - - Nicotine	kg.	10%	-
2939 79 90	- - - Other	kg.	10%	-".

(20) in Chapter 30,-

(i) in heading 3004, in the entry in column (2) occurring after the entry against tariff item 3004 20 99, for the words "hormones and other products", the words "hormones or other products" shall be substituted;

(ii) in heading 3006, in the entry in column (2) occurring against sub-heading 3006 60, for the words "hormones, or other products", the words "hormones, on other products" shall be substituted;

(21) in Chapter 31, in Note 1, in clause (c), for the brackets, words, figures and letter "(other than optical elements weighing not less than 2.5 g. each, of heading 3824)", the brackets, words, figures and letter "(other than optical elements) weighing not less than 2.5 g. each, of heading 3824" shall be substituted;

(22) in Chapter 32,-

(i) in heading 3204, in the entry in column (2) occurring against sub-heading 3204 15, for the words "preparations thereon", the words "preparations based thereon ' shall be substituted;

(ii) in the entry in column (2) occurring against heading 3207, for the words "CERAMIC ENAMELLING", the words "CERAMIC, ENAMELLING" shall be substituted;

(23) in Chapter 33,-

(i) in heading 3301, for the entry in column (2) occurring after the entry against tariff item 3301 30 10, the following shall be substituted;

"- - Other:"

(ii) in the entry in column (2) occurring against heading 3307, for the words "INCLUDED, PREPARED", the words "INCLUDED; PREPARED" shall be substituted;

(24) in Chapter 34, in heading 3402,-

(i) in the entry in column (2) occurring against heading 3402, for the brackets and words "(OTHER THAN SOAP), SURFACE-ACTIVE PREPARATIONS", the brackets and words "(OTHER THAN SOAP); SURFACE-ACTIVE PREPARATIONS" shall be substituted;

(ii) for the entry in column (2) occurring against sub-heading 3402 90, the following shall be substituted;

"- Other:"

(25) in Chapter 37, in the entry in column (2) occurring against heading 3703, for the words "TEXTILES SENSITISED", the words "TEXTILES, SENSITISED" shall be substituted;

(26) in Chapter 38,-

(i) in Sub-heading Note 3, for the brackets and words "(pchlorophenyl)ethane", the brackets and words "(p-chlorophenyl)ethane" shall be substituted;

(ii) Supplementary Notes shall be omitted;

(iii) in heading 3804,-

(a) in the entry in column (2), for the words "LYES FOR", the words "LYES FROM" shall be substituted;

(b) in the entry in column (2) occurring against sub-heading 3804 00, for the words "lyes for", the words "lyes from" shall be substituted;

(iv) in heading 3808,-

(a) for the entry in column (2) occurring against sub-heading 3808 92, the following shall be substituted, namely:-

"- - Fungicides:";

(b) in the entry in column (2) occurring against sub-heading 3808 93, for the words "plant-growth regulated ", the words "plant-growth regulators" shall be substituted;

(v) in heading 3824,-

(a) after tariff item 3824 88 00 and the entries relating thereto, the following shall be inserted, namely:-

"- Other:";

(b) for sub-heading 3824 99 and tariff items 3824 99 11 to 3824 99 90 and the entries relating thereto, the following shall be substituted, namely:-

"3824 99 00

- - Other

10%

-";

(27) in Chapter 39,-

(i) in heading 3901,-

(a) for tariff item 3901 10 10 and the entries relating thereto, the following shall be substituted, namely:-

"3901 10 10	- - - Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes 95 % or more by weight of the total polymer content	kg.	10%	-
3901 10 20	- - - Low density polyethylene (LDPE)	kg.	10%	-".

(b) for tariff item 3901 40 00, sub-heading 3901 90 and tariff items 3901 90 10 to 3901 90 90 and the entries relating thereto, the following shall be substituted, namely:-

"3901 40	- Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94:
3901 40 10	- - - Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content	kg.	10%	-
3901 40 90	- - - Other	kg.	10%	-
3901 90 00	- Other	kg.	10%	-";

(ii) in heading 3904,-

(a) for tariff items 3904 40 00 to 3904 50 10 and the entries relating thereto, the following shall be substituted, namely:-

"3904 40 00	- Other vinyl chloride copolymers	kg.	10%	-
3904 50	- Vinylidene chloride polymers :
3904 50 10	- - - Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers	kg.	10%	-";

(b) for tariff item 3904 90 00 and the entries relating thereto, the following shall be substituted, namely:

"3904 90	- Other:
3904 90 10	- - - Chlorinated poly vinyl chloride (CPVC) resin	kg.	10%	-
3904 90 90	- - - Other	kg.	10%	-";

(iii) in heading 3906, for tariff items 3906 90 10 to 3906 90 30 and the entries relating thereto, the following shall be substituted, namely:-

"3906 90 40	- - - Poly (acrylic acid)	kg.	10%	-
3906 90 50	- - - Polyacrylonitrile (PAN)	kg.	10%	-
3906 90 60	- - - Copolymers of acrylonitrile	kg.	10%	-
3906 90 70	- - - Sodium polyacrylate	kg.	10%	-";

(iv) in heading 3907,-

(a) for tariff item 3907 61 00 and the entries relating thereto, the following shall be substituted, namely:-

"3907 61	- - Having a viscosity number of 78 ml/g or higher:
3907 61 10	- - - PET flake (chip)	kg.	10%	-
3907 61 90	- - - Other primary form	kg.	10%	-";

(b) for tariff items 3907 69 10 to 3907 69 90 and the entries relating thereto, the following shall be substituted, namely:-

"3907 69 30	- - - PET flake (chip)	kg.	10%	-
3907 69 90	- - - Other primary form	kg.	10%	-";

(c) for sub-heading 3907 99 and tariff items 3907 99 10 to 3907 99 90 and the entries relating thereto, the following shall be substituted, namely:-

"3907 99 00

- - Other

kg.

10%

-";

(v) in heading 3908, for tariff items 3908 10 10 to 3908 10 90, sub-heading 3908 90 and tariff items 3908 90 10 to 3908 90 90 and the entries relating thereto, the following shall be substituted, namely:-

	"- - - Polyamide -6 (Nylon-6):
3908 10 11	- - - - Flake (chip)	kg.	10%	-
3908 10 19	- - - - Other primary form	kg.	10%	-
	- - - Polyamide -11 (Nylon-11):
3908 10 21	- - - - Flake (chip)	kg.	10%	-
3908 10 29	- - - - Other primary form	kg.	10%	-
	- - - Polyamide -12 (Nylon-12):
3908 10 31	- - - - Flake (chip)	kg.	10%	-
3908 10 39	- - - - Other primary form	kg.	10%	-
	- - - Polyamide -6,6 (Nylon-6,6):
3908 10 41	- - - - Flake(chip)	kg.	10%	-
3908 10 49	- - - - Other primary form	kg.	10%	-
	- - - Polyamide -6,9 (Nylon-6,9):
3908 10 51	- - - - Flake (chip)	kg.	10%	-
3908 10 59	- - - - Other primary form	kg.	10%	-
	- - - Polyamide -6,10 (Nylon-6,10):
3908 10 61	- - - - Flake (chip)	kg.	10%	-
3908 10 69	- - - - Other primary form	kg.	10%	-
	- - - Polyamide -6,12 (Nylon-6,12):
3908 10 71	- - - - Flake (chip)	kg.	10%	-
3908 10 79	- - - - Other primary form	kg.	10%	-
3908 90 00	- Other	kg.	10%	-";

(vi) in heading 3911, in the entry in column (2) occurring against sub-heading 3911 10, for the words "Petroleum resins, coumarone-indene", the words ""Petroleum resins, coumarone, indene" shall be substituted;

(vii) in heading 3920, for sub-heading 3920 91 and tariff items 3920 91 11 to 3920 91 19 and the entries relating thereto, the following shall be substituted, namely:

	"- Of other plastics:
3920 91	- - Of poly (vinyl butyral):
3920 91 10	- - - Rigid, plain	kg.	10%	-
3920 91 20	- - - Flexible, plain	kg.	10%	-
3920 91 90	- - - Other	kg.	10%	-";

(28) in Chapter 40,-

(i) in Note 5, in clause (B), in paragraph (iii), for the word "vulcanised", the word "stabilisers" shall be substituted;

(ii) in heading 4010,-

(a) for the entry in column (2) occurring against sub-heading 4010 31, the following shall be substituted, namely:-

"- - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm:";

(b) for the entry in column (2) occurring against sub-heading 4010 33, the following shall be substituted, namely:-

"- - Endless transmission belts of trapezoidal crosssection (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm:";

(29) in Chapter 42, in Note 2, in clause (f), for the word "rigid-crops", the word "riding-crops" shall be substituted;

(30) in Chapter 44,-

(i) in Note 1, in clause (m), for the word and figures "Section XVII", the word and figures "Section XVIII" shall be substituted;

(ii) in Supplementary Note 1, for the letters and figures "IS : 710-1976", the letters and figures "IS 710" shall be substituted;

(iii) in Supplementary Note 2, for the letters and figures "IS : 709-1974 and IS : 4859-1968", the letters and figures "IS 709 and IS 4859" shall be substituted;

(iv) in heading 4402, for sub-heading 4402 10 and tariff item 4402 10 10 and the entries relating thereto, the following shall be substituted, namely:-

"4402 10 00

- Of bamboo

-";

(31) in Chapter 46, in heading 4601, after tariff item 4601 29 00 and the entries relating thereto, the following shall be inserted, namely:-

"- Other:";

(32) in Chapter 48,-

(i) in heading 4818, in the entry in column (2) occurring against tariff item 4818 20 00, for the word "cleaning", the word "cleansing" shall be substituted;

(ii) in the entry in column (2) occurring against heading 4820, for the words "EXCISE BOOKS", the words "EXERCISE BOOKS" shall be substituted;

(33) in Chapter 53, in the entry in column (2) occurring against heading 5310, for the words "BASE FIBRES", the words "BAST FIBRES" shall be substituted;

(34) in Chapter 55,-

(i) in heading 5502,-

(a) for the entry in column (2) occurring against sub-heading 5502 10, the following shall be substituted, namely:-

"- Of cellulose acetate:";

(b) for the entry in column (2) occurring against sub-heading 5502 90, the following shall be substituted, namely:-

"- Other:";

(ii) in heading 5504, for tariff item 5504 10 00 and the entries relating thereto, the following shall be substituted, namely:-

"5504 10	- Of viscose rayon:
5504 10 10	- - - Obtained from wood other than bamboo	kg.	20%	-
5504 10 20	- - - Obtained from bamboo	kg.	20%	-
5504 10 90	- - - Other	kg.	20%	-";

(35) in Chapter 56, in the entry in column (2) occurring against heading 5605, for the words "NOT GIMPED BEING TEXTILE YARN", the words "NOT GIMPED, BEING TEXTILE YARN" shall be substituted;

(36) in Chapter 57,-

(i) in heading 5701, for tariff item 5701 10 00, sub-heading 5701 90 and tariff items 5701 90 10 to 5701 90 20 and the entries relating thereto, the following shall be substituted, namely:-

"5701 10	- Of wool or fine animal hair:
5701 10 10	- - - Hand-made	m2	25%	-
5701 10 90	- - - Other	m2	25%	-
5701 90	- Of other textile materials:
	- - - Of cotton:
5701 90 11	Hand-made	m2	25%	-
5701 90 19	- - - - Other	m2	25%-	-
5701 90 20	- - - Of coir including geo textile	m2	25%	-
	- - - Of silk:
5701 90 31	- - - - Hand-made	m2	25%	-
5701 90 39	- - - - Other	m2	25%	-".

(ii) in heading 5702,-

(a) for the entry in column (2) occurring after the entry against sub-heading 5702 50, the following shall be substituted, namely:-

" --- Of man-made textile materials:";

(b) for the entry in column (2) occurring after the entry against tariff item 5702 50 29, the following shall be substituted, namely:-

" --- Of other textile materials:";

(37) in Chapter 59, in heading 5907, for the entry in column (2) occurring after the entry against tariff item 5907 00 19, the following shall be substituted, namely:-

"- - - Other:";

(38) in Chapter 60, after sub-heading Note, the following Supplementary Note shall be inserted, namely: "Supplementary Note:

Tariff items 6001 91 00, 6001 92 00 and sub-heading 6001 99 includes cut-pile fabrics produced through shearing of loops during or after the production of fabric.";

(39) in Chapter 61,-

(i) in heading 6103, after tariff item 6103 10 90 and the entries relating thereto, the following shall be inserted, namely:-

"- Ensembles:";

(ii) in heading 6115, after tariff item 6115 30 00 and the entries relating thereto, the following shall be inserted, namely:-

"- Other:";

(40) in Chapter 62,-

(i) in Note 3, in clause (b), for the words "corresponding of compatible size", the words "corresponding or compatible size" shall be substituted;

(ii) after Note 9, the following Supplementary Note shall be inserted, namely:-

"Supplementary Note:

For the purpose of this Chapter, "Khadi" means,-

(a) the article of apparel or clothing accessories, made from any cloth woven on handlooms in India from cotton, silk or woollen yarn handspun in India or from a mixture of any two or all of such yarns; and

(b) produced by a person certified or recognised by the Khadi Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956).";

(iii) in heading 6203,-

(a) for tariff items 6203 29 00 to 6203 31 00 and the entries relating thereto, the following shall be substituted, namely:-

"6203 29	- - Of other textile materials:
	- - - Of silk:
6203 29 11	- - - - Khadi	u	25% or Rs. 145 per piece, whichever is higher	-
6203 29 19	- - - - Other	u	25% or Rs. 145 per piece, whichever is higher	-
6203 29 90	- - - Other	u	25% or Rs. 145 per piece, whichever is higher	-
	- Jackets and blazers:
6203 31	- - Of wool or fine animal hair:
6203 31 10	- - - Khadi	u	25% or Rs. 815 per piece, whichever is higher	-
6203 31 90	- - - Other	u	25% or Rs. 815 per piece, whichever is higher	-";

(b) for tariff item 6203 39 10 and the entries relating thereto, the following shall be substituted, namely:-

	"- - - Of silk:
6203 39 11	- - - - Khadi	u	25% or Rs. 755 per piece, whichever is higher	-
6203 39 19	- - - - Other	u	25% or Rs. 755 per piece, whichever is higher	-";

(c) for tariff item 6203 42 00 and the entries relating thereto, the following shall be substituted, namely:-

"6203 42	- - Of cotton:
6203 42 10	- - - Handloom	u	25% or Rs. 135 per piece, whichever is higher	-
6203 42 90	- - - Other	u	25% or Rs. 135 per piece, whichever is higher	-";

(iv) in heading 6204,-

(a) for tariff item 6204 29 11 and the entries relating thereto, the following shall be substituted, namely:-

"6204 29 12

- - - - Khadi

25%

-";

(b) for tariff item 6204 31 00 and the entries relating thereto, the following shall be substituted, namely:-

"6204 31	- - Of wool or fine animal hair:
6204 31 10	- - - Khadi	u	25% or Rs. 370 per piece, whichever is higher	-
6204 31 90	- - - Other	u	25% or Rs. 370 per piece, whichever is higher	-";

(c) for tariff item 6204 39 11 and the entries relating thereto, the following shall be substituted, namely:

"6204 39 12

- - - - Khadi

25% or Rs. 350 per piece, whichever is higher

-";

(d) for the entry in column (2) occurring against tariff item 6204 42 20, the following shall be substituted, namely:-

"- - - Handloom";

(e) for tariff item 6204 62 00 and the entries relating thereto, the following shall be substituted, namely:

"6204 62	- - Of cotton:
6204 62 10	- - - Handloom	u	25% or Rs. 135 per piece, whichever is higher	-
6204 62 90	- - - Other	u	25% or Rs. 135 per piece, whichever is higher	-";

(v) in heading 6205,-

(a) for tariff item 6205 20 00 and the entries relating thereto, the following shall be substituted, namely:-

"6205 20	- Of cotton:
6205 20 10-	- - Handloom	u	25% or Rs. 85 per piece, whichever is higher	-
6205 20 90-	- - Other	u	25% or Rs. 85 per piece, whichever is higher	-";

(b) for tariff item 6205 90 10 and the entries relating thereto, the following shall be substituted, namely:-

	"- - - Of silk:
6205 90 11	- - - - Khadi	u	25% or Rs. 95 per piece, whichever is higher	-
6205 90 19-	- - - Other	u	25% or Rs. 95 per piece, whichever is higher	-";

(vi) in heading 6206, for tariff item 6206 30 00 and the entries relating thereto, the following shall be substituted, namely:-

"6206 30	- Of cotton:
6206 30 10-	- - Handloom	u	25% or Rs. 95 per piece, whichever is higher	-
6206 30 90	- - - Other	u	25% or Rs. 95 per piece, whichever is higher	-";

(vii) in heading 6207, for tariff items 6207 19 90 to 6207 22 00 and the entries relating thereto, the following shall be substituted, namely:-

"6207 19 90	- - - Other	u	25% or Rs.30 per piece, whichever is higher	-
	- Night shirts and pyjamas:
6207 21	- - Of cotton:
6207 21 10	- - - Handloom	u	25%	-
6207 21 90	- - - Other	u	25%	-
6207 22 00	- - Of man-made fibres	u	25%	-";

(viii) in heading 6208, for tariff item 6208 21 00 and the entries relating thereto, the following shall be substituted, namely:-

"6208 21	- - Of cotton:
6208 21 10	- - - Handloom	u	25%	-
6208 21 90	- - - Other	u	25%	-";

(ix) in heading 6209, for tariff item 6209 20 00 and the entries relating thereto, the following shall be substituted, namely:-

"6209 20	- Of cotton:
6209 20 10	- - - Handloom	u	25%	-
6209 20 90	- - - Other	u	25%	-";

(x) in heading 6211,-

(a) for tariff item 6211 39 00 and the entries relating thereto, the following shall be substituted, namely:-

"6211 39	- - Of other textile materials:
	- - - Of silk:
6211 39 11	- - - - Handloom	u	25%	-
6211 39 19	- - - - Other	u	25%	-
6211 39 90	- - - Other	u	25%	-";

(b) after tariff item 6211 49 10 and the entries relating thereto, the following shall be inserted, namely:-

	"- - - Of silk:
6211 49 21	- - - - Khadi	u	25%	-
6211 49 29	- - - - Other	u	25%	-";

(xi) in heading 6214, for tariff items 6214 20 20 and 6214 20 30 and the entries relating thereto, the following shall be substituted, namely:-

	"- - - Scarves:
6214 20 21	- - - - Khadi	u	25% or Rs. 180 per piece,whichever is higher	-
6214 20 29	- - - - Other	u	25% or Rs. 180 per piece, whichever is higher	-
	- - - Mufflers:
6214 20 31	- - - - Khadi	u	25% or Rs. 180 per piece, whichever is higher	-
6214 20 39	- - - - Other	u	25% or Rs. 180 per piece, whichever is higher	-";

(xii) in heading 6215, for tariff item 6215 10 00 and the entries relating thereto, the following shall be substituted, namely:-

"6215 10	- Of silk or silk waste:
6215 10 10	- - - Khadi	u	25% or Rs. 55 per piece, whichever is higher	-
6215 10 90	- - - Other	u	25% or Rs. 55 per piece, whichever is higher	-";

(41) in Chapter 68,-

(i) in Note 1, in clause (b), for the words "paper coated with mica" , the words "paper and paperboard coated with mica" shall be substituted;

(ii) in heading 6813, for sub-heading 6813 20, tariff items 6813 20 10 to 6813 89 00 and the entries relating thereto, the following shall be substituted, namely:-

"6813 20	- Containing asbestos:
6813 20 10	- - - Brake lining and pads	kg.	15%	-
6813 20 90	- - - Asbestos friction materials	kg.	15%	-
	- Not containing asbestos:
6813 81 00	- - Brake linings and pads	kg.	15%	-
6813 89 00	- - Other	kg.	15%	-";

(42) in Chapter 70,-

(i) in sub-heading Note, for the figures "7013 91", the figures "7013 91 00" shall be substituted;

(ii) in heading 7005, in the entry in column (2) occurring against sub-heading 7005 21, for the words and brackets "mass (body tinted) opacified", the words and brackets "mass (body tinted), opacified' shall be substituted;

(iii) in the entry in column (2) occurring against heading 7018, for the words "JEWELLERY, GLASS", the words "JEWELLERY; GLASS" shall be substituted;

(43) in Chapter 71,-

(i) in heading 7103, for sub-heading 7103 10 and tariff items 7103 10 11 to 7103 99 90 and the entries relating thereto, the following shall be substituted, namely:-

"710310	- Unworked or simply sawn or roughly shaped:
	- - - Precious or semi-precious stones of "Beryl" and "Chrysoberyl " mineralogical species:
7103 10 31	- - - - Emerald	kg.	10%	-
7103 10 32	- - - - Yellow/golden/pink/red/green beryl	kg.	10%	-
7103 10 33	- - - - Chrysoberyl (including chrysoberyl cat's eye)	kg.	10%	-
7103 10 34	- - - - Alexandrite (including alexandrite cat's eye)	kg.	10%	-
7103 10 39	- - - - Other	kg.	10%	-
	- - - Precious or semi-precious stones of "Corundum" and "Feldspar" mineralogical species:
7103 10 41	- - - - Ruby	kg.	10%	-
7103 10 42	- - - - Sapphire	kg.	10%	-
7103 10 43	- - - - Moonstone	kg.	10%	-
7103 10 49	- - - - Other	kg.	10%	-
	- - - Precious or semi-precious stones of "Garnet" and "Lazurite" mineralogical species:
7103 10 51	- - - - Garnet	kg.	10%	-
7103 10 52	- - - - Lapis-lazuli	kg.	10%	-
7103 10 59	- - - - Other	kg.	10%	-
	- - - Precious or semi-precious stones of "Prehnite" and "Quartz" mineralogical species:
7103 10 61	- - - - Prehnite	kg.	10%	-
7103 10 62	- - - - Agate	kg.	10%	-
7103 10 63	- - - - Aventurine	kg.	10%	-
7103 10 64	- - - - Chalcedony	kg.	10%	-
7103 10 69	- - - - Other	kg.	10%	-
	- - - Precious or semi-precious stones of "Tourmaline" and "Zoisite" mineralogical species:
7103 10 71	- - - - Tourmaline	kg.	10%	-
7103 10 72	- - - - Tanzanite	kg.	10%	-
7103 10 79	- - - - Other	kg.	10%	-
7103 10 90	- - - Other	kg.	10%	-
	- Otherwise worked:
710391	- - Ruby, sapphire and emeralds:
7103 91 10	- - - Ruby	c/k	10%	-
7103 91 20	- - - Sapphire	c/k	10%	-
7103 91 30	- - - Emeralds	c/k	10%	-
710399	- - Other:
	- - - Precious or semi-precious stones of "Beryl" and "Chrysoberyl" mineralogical species, other than "Emerald":
7103 99 11	- - - - Yellow/golden/pink/red/green beryl	c/k	10%	-
7103 99 12	- - - - Chrysoberyl (including chrysoberyl cat's eye)	c/k	10%	-
7103 99 13	- - - - Alexandrite (including alexandrite cat's eye)	c/k	10%	-
7103 99 19	- - - - Other	c/k	10%	-
	- - - Precious or semi-precious stones of "Corundum" and "Feldspar" mineralogical species, other than "Ruby" and "Sapphire":
7103 99 21	- - - - Moonstone	c/k	10%	-
7103 99 29	- - - - Other	c/k	10%	-
	- - - Precious or semi-precious stones of "Garnet" and "Lazurite" mineralogical species:
7103 99 31	- - - - Garnet	c/k	10%	-
7103 99 32	- - - - Lapis-lazuli	c/k	10%	-
7103 99 39	- - - - Other	c/k	10%	-
	- - - Precious or semi-precious stones of "Prehnite" and "Quartz" mineralogical species:
7103 99 41	- - - - Prehnite	c/k	10%	-
7103 99 42	- - - - Agate	c/k	10%	-
7103 99 43	- - - - Aventurine	c/k	10%	-
7103 99 44	- - - - Chalcedony	c/k	10%	-
7103 99 49	- - - - Other	c/k	10%	-
	- - - Precious or semi-precious stones of "Tourmaline" and "Zoisite" mineralogical species:
7103 99 51	- - - - Tourmaline	c/k	10%	-
7103 99 52	- - - - Tanzanite	c/k	10%	-
7103 99 59	- - - - Other	c/k	10%	-
7103 99 90	- - - Other	c/k	10%	-".

(ii) in heading 7104, for tariff item 7104 20 00 and the entries relating thereto, the following shall be substituted, namely:-

"7104 20	- Other, unworked or simply sawn or roughly shaped:
7104 20 10	- - - Laboratory-created or laboratory grown or manmade or cultured or synthetic diamonds	kg.	10%	-
7104 20 90	- - - Other	kg.	10%	-";

(iii) in heading 7106,-

(a) for tariff item 7106 91 00 and the entries relating thereto, the following shall be substituted, namely:-

"7106 91	- - Unwrought:
7106 91 10	- - - Grains	kg.	12.5%	-
7106 91 90	- - - Other	kg.	12.5%	-";

(b) after tariff item 7106 92 10 and the entries relating thereto, the following shall be inserted, namely:-

"7106 92 20

- - - Bar

kg.

12.5%

-";

(44) in Chapter 72, in heading 7222, for the entry in column (2) occurring after the entry against tariff item 7222 20 19, the following shall be substituted, namely:-

" Other:";

(45) in Chapter 73, in heading 7304,-

(i) for the entry in column (2) occurring against tariff item 7304 22 00, the following shall be substituted, namely:-

"- - Drill pipe of stainless steel";

(ii) for the entry in column (2) occurring against tariff item 7304 23 90, the following shall be substituted, namely:-

"- - - Other";

(iii) for the entry in column (2) occurring after the entry against tariff item 7304 49 00, the following shall be substituted, namely:-

"- Other, of circular cross section, of alloy steel:";

(46) in Chapter 74, in heading 7404,-

(i) for tariff item 7404 00 21 and the entries relating thereto, the following shall be substituted, namely:-

"7404 00 21

- - - - Empty or discharged cartridges of all bores and sizes, including the following: clean fired 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word 'Lake'; clean muffled (popped) 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word 'Lamb' ";

kg.

-";

(ii) in the entry in column (2) occurring against tariff item 7404 00 22, the portion beginning with the words "manganese bronze solids" and ending with the words "code word 'Lamb';" shall be omitted;

(iii) for tariff item 7404 00 23 and the entries relating thereto, the following shall be substituted, namely:-

"7404 00 24	- - - - Bronze scrap, including the following:manganese bronze solids covered ISRI code word 'Parch'; High lead bronze solids and borings covered by ISRI code word 'Elias'	kg.	5%	-
7404 00 25	- - - - Copper nickel scrap, including the following: new cupro nickel clips and solids covered by ISRI code word 'Dandy'; cupro nickel solids covered by ISRI code word 'Daunt'; soldered cupro-nickel solids covered by ISRI code word 'Delta'; cupro nickel spinnings, turnings, borings covered by ISRI code word 'Decoy';'';	kg.	5%	-";

(47) in Chapter 75, in heading 7503, in the entry in column (2) occurring against tariff item 7503 00 10, the portion beginning with the words "new cupro nickel clips" and ending with the words "code word 'Depth';" shall be omitted;

(48) in Chapter 76, in heading 7602, in the entry in column (2) occurring against tariff item 7602 00 10,-

(i) the words and letters "Sweated aluminium covered by ISRI code word 'Throb';" shall be omitted;

(ii) the words and letters "Aluminium drosses, spatterns, spellings, skimmings and sweepings covered by ISRI code word 'Thirl';" shall be omitted;

(49) in Chapter 78, in heading 7802, in the entry in column (2) occurring against tariff item 7802 00 10,-

(i) the words and letters "lead covered copper cable covered by ISRI code word 'Relay';" shall be omitted;

(ii) the portion beginning with the words "Lead battery plates" and ending with the words "code word 'Rents';" shall be omitted;

(50) in Chapter 79, in heading 7902, in the entry in column (2) occurring against tariff item 7902 00 10,-

(i) the words and letters "Zinc die cast slabs or pigs covered by ISRI code word 'Scull';" shall be omitted;

(ii) the portion beginning with the words "Hot dip galvanizers" and ending with the words "corrosion or 'oxidation';" shall be omitted;

(51) in Chapter 85,-

(i) in heading 8517,-

(a) for tariff items 8517 12 10 and 8517 12 90 and entries relating thereto, the following shall be substituted, namely:-

	" - - - Telephones for cellular networks:
8517 12 11	- - - - Mobile phones, other than push button type	u	20%	-
8517 12 19	- - - - Mobile phones, push button type	u	20%	-
8517 12 90	- - - Telephones for other wireless networks	u	20%	-";

(b) tariff item 8517 69 30 and the entries relating thereto, shall be omitted;

(ii) in heading 8525, for sub-heading 8525 60 and tariff items 8525 60 11 to 8525 60 99 and the entries relating thereto, the following shall be substituted, namely:-

"8525 60 00

- Transmission apparatus incorporating reception apparatus

Free

-";

(iii) in heading 8527, for sub-heading 8527 99 and tariff items 8527 99 11 to 8527 99 90 and the entries relating thereto, the following shall be substituted, namely:-

"8527 99 00

- - Other

10%

-";

(52) in Chapter 90, in heading 9018, for tariff items 9018 90 29 to 9018 90 33 and the entries relating thereto, the following shall be substituted, namely:

"9018 90 29	- - - - Other	u	10%	-
	- - - Artificial kidney (dialysis) apparatus, blood transfusion apparatus:
9018 90 31	- - - - Artificial kidney (dialysis) apparatus	u	10%	-
9018 90 32	- - - - Blood transfusion apparatus	u	10%	-".

DR. G NARAYANA RAJU,

Secretary to the Govt. of India.