WHEREAS the Lt. Governor of the National Capital Terrritory of Delhi is of the opinion that it is expedient in the interest of general public so to do.
Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act,2004 (DelhiAct 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following amendments in the Third Schedule appended to the said Act, namely:-
AMENDMENTS
In THE THIRD SCHEDULE APPENDED TO THE SAID ACT-
(1) in the entry no.40 for the words "ELPE Cables", occuring after the words " High voltage cables," and before the words "jelly Filled cables,", the words "XLPE Cables," shall be substituted
(2) for the entry No. 41A, the following shall be substituted, namely:-
"Information Technology products as per the description in column (2) below, as covered under the headings, or sub-headings mentioned in column (3), as the case may be, of the Central Excise Tariff Act, 1985( 5 of 1986)
Analogue or hybrid automatic data proceesing machine, Electronic Diaries, Portable digital automatic data processing machine, personal computer, computer systems including personal computers, other Digital automatic data processing machines comprising in the same housing at least a cenrtral processing unit and an input and output unit whether or not combined, micro computer / processor, large / mainframe computer, computer presented in form of systems, digital processing units, storage units, inputs units, output units, Tele typewriter, Data entry terminal, Line printer, Dot matrix printer, Letter quality daisy wheel printer, Graphic printer, Plotter, Laserjet printer, Key board, Monitor, storage units, floppy disc drive.
Winchster / hard disc drives, Removal / exchangeable disc drives, magnetic tape drives, Cartridge tape drive, other units of automatic data processing machines, uninterrupted power supply units (UPS).
(2) Parts of goods specified in heading No.8525 and 8527.
Note- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act,1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this entry and the entry number 84 of this Schedule.
Note - (2). Where any commodities are described agaisnt any heading or, as the case may be, sub-heading, and the description in this entry and in entry number 84 is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then, only those commodities described in this entry and in the entry number 84 will be covered by the scope of this notifiation and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.
Note-(3). Subject to Note (2), for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said Tariff that heading or sub-heading will be covered by the scope of this notification.
Note -(4) Where the description against any heading or sub-heading is shown as "other" then, the interpretation as provied in Note 2 shall apply".
(3) In the entry No.52, the word "etc" occuring at the end thereof, shall be omitted;
(4) In the entry No.77, the word "etc" occuring after the words "vegetables and fruits", and before the words "Including fruit jams," shall be omitted;
(5) for the entry at serial No.171, the following shall be substituted, namely:-
"Tractor tyres and tubes"
This Notification shall come into force with immediate effect.