THE SEVENTH SCHEDULE

Section Seventh Schedule of the Finance Act, 2014 deals with THE SEVENTH SCHEDULE. THE SEVENTH SCHEDULE (See section 112) In the Third Schedule to the Central Excise Act,— (i) | in Sl.No.

THE SEVENTH SCHEDULE

(See section 112)

In the Third Schedule to the Central Excise Act,—

(i)		in Sl.No. 15, for the entry in column (2), the entry "2101 11 or 2101 12 00" shall be substituted;
(ii)		after Sl.No. 30 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:—

Sl.No.	Heading, sub-heading or tariff item	Description of goods
(1)	(2)	(3)
"30A.	3002 20 or 3002 30 00	Vaccines (other than those specified under the National Immunisation Program)";

(iii)

after Sl.No. 36 and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely:—

(1)	(2)	(3)
"36A.	3215 90 10	Fountain pen ink
36B.	3215 90 20	Ball pen ink
36C.	3215 90 40	Drawing ink";

(iv)

after Sl.No. 38 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: —

(1)	(2)	(3)
"38A.	3306 10 10	Tooth powder";

(v)

after Sl.No. 53 and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely:—

(1)	(2)	(3)
"53A.	39 or 40	Nipples for feeding bottles
53B.	4015	Surgical rubber gloves or medical examination rubber gloves";

(vi)

after Sl.No. 62 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:—

(1)		(2)		(3)
"62A. boxes,		7310 or 7326 or any other Chapter		Mathematical boxes, geometry boxes and colour pencil sharpeners";

(vii)

after Sl.No. 65 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:—

(1)	(2)	(3)
"65A.	8215	All goods";

(viii)		in Sl.No.68, for the entry in column (3), the entry "All goods except goods specified in sub-heading 8415 20" shall be substituted;
(ix)		for Sl.No.69 and the entries relating thereto, the following Sl.No. and entries shall be substituted, namely:—

(1)	(2)	(3)
"69.	8418 21 00, 8418 29 00, 8418 30 90, 8418 69 20	All goods";

(x)		in Sl.No.70, for the entry in column (2), the entry "8421 21" shall be substituted;
(xi)		after Sl.No. 70 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:—

(1)	(2)	(3)
"70A.	8421 21 20,8421 99 00	Water filters functioning without electricity and replaceable kits thereof";

(xii)		in Sl.No.73, for the entry in column (3), the entry "Typewriters" shall be substituted;
(xiii)		in Sl.No.76, for the entry in column (3), the entry "All goods other than parts falling under tariff item 8506 90 00" shall be substituted;
(xiv)		in Sl.No.76A, for the entry in column (3), the entry "All goods other than parts falling under tariff item 8508 70 00" shall be substituted;
(xv)		in Sl.No.77, for the entry in column (3), the entry "All goods other than parts falling under tariff item 8509 90 00" shall be substituted;
(xvi)		in Sl.No.78, for the entry in column (3), the entry "All goods other than parts falling under tariff item 8510 90 00" shall be substituted;
(xvii)		in Sl.No.79, for the entry in column (3), the entry "All goods other than parts falling under tariff item 8513 90 00" shall be substituted;
(xviii)		in Sl.No.81, for the entry in column (3), the entry "Telephone sets including telephones with cordless handsets and for cellular networks or for other wireless networks; videophones" shall be substituted;
(xix)		after Sl.No. 81B and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:—

(1)	(2)	(3)
"81C.	8517	Wireless data modem cards with PCMCIA or USB or PCI express ports";

(xx)		in Sl.No.84, for the entry in column (3), the entry "All goods except goods specified in tariff items 8523 21 00, 8523 29 60 to 8523 29 90, 8523 41 20 to 8523 41 50, 8523 49 30, 8523 49 50 to 8523 49 90, 8523 52 10, 8523 59, 8523 80 20, 8523 80 30 and 8523 80 60" shall be substituted;
(xxi)		after Sl.No. 84 and the entries relating thereto, the following Sl.No. and entries shall be inserted, namely:—

(1)	(2)	(3)
'84A.	8523 80 20	Packaged software or canned software. Explanation.—For the purposes of this , Schedule, "Packaged software or canned software" means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf.';

(xxii)

for Sl.No.89 and the entries relating thereto, the following Sl.No. and entries shall be substituted, namely:—

(1)	(2)	(3)
"89.	8517 or 8525 60	Mobile handsets including Cellular Phones and Radio trunking terminals";

(xxiii)		in Sl.No.94, for the entry in column (3), the entry "All goods except lamps for automobiles" shall be substituted;
(xxiv)		after Sl.No. 94 and the entries relating thereto, the following Sl.No. and entries shall be inserted, namely:—

(1)	(2)	(3)
"94A.	Chapter 84 or 85	Goods capable of performing two or more functions of items specified at Sl.Nos. 67 to 94";

(1)	(2)	(3)
"99A.	9619	All goods".

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Seventh Schedule, The Finance Act, 2014 (Act 25 of 2014).