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SectionEighth Schedule
The Finance Act, 2016

Eighth Schedule

In force As on 05 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section Eighth Schedule of the Finance Act, 2016 deals with eighth Schedule. THE EIGHT SCHEDULE [See section 146 (ii)] Tariff Item | Description of goods | Unit | Rate of Duty (1) | (2) | (3) | (4) In the First Schedule to the Central Excise Tariff Act, 1985,— (1) in Chapter 3,— (i) | in Note 1, in clause (c), for the words "livers and roes", the words "livers, roes and milt The Act was enacted on 27 Jun 2016.

THE EIGHT SCHEDULE

[See section 146 (ii)]

Tariff ItemDescription of goodsUnitRate of Duty
(1)(2)(3)(4)

In the First Schedule to the Central Excise Tariff Act, 1985,—

(1) in Chapter 3,—

(i)in Note 1, in clause (c), for the words "livers and roes", the words "livers, roes and milt" shall be substituted;
(ii)in heading 0301, for tariff item 0301 93 00 and the entries relating thereto, the following shall be substituted, namely:—
"0301 93 00- -Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)kg.Nil ";
(iii)for heading 0302, tariff items 0302 11 00 to 0302 85 00, sub-heading 0302 89, tariff items 0302 89 10 to 0302 90 00 and the entries relating thereto, the following shall be substituted, namely:—
"0302FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304
-Salmonidae, excluding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 11 00- -Trout (Salmo trutta, Oncorhyncus mykiss, Oncorhyncus clarkii, Oncorhyncus aguabonita, Oncorhyncus gilae, Oncorhyncus apache and Oncorhyncus chrysogaster)kg.Nil
0302 13 00- -Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)kg.Nil
0302 14 00- -Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)kg.Nil
0302 19 00- - -Otherkg.Nil
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub-headings 0302 91 to 0301 99:
0302 21 00- -Halibut (Rheinhardtius hippoglossidae, Hippoglossus hippoglossus, Hippoglossus stenolepis)kg.Nil
0302 22 00- -Plaice (Pleuronectes platessa)kg.Nil
0302 23 00- -Sole (Solea spp.)kg.Nil
0302 24 00- -Turbots (Psetta maxima)kg.Nil
0302 29 00- - -Otherkg.Nil
Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of sub-headings 0302 91 to 0301 99:
0302 31 00- -Albacore or long finned tunas (Thunnus alalunga)kg.Nil
0302 32 00- -Yellowfin tunas (Thunnus albacares)kg.Nil
0302 33 00- -Skipjack or stripe-bellied bonitokg.Nil
0302 34 00- -Bigeye tunas (Thunnus obesus)kg.Nil
0302 35 00- -Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)kg.Nil
0302 36 00- -Southern bluefin tunas (Thunnus maccoyii)kg.Nil
0302 39 00- -Otherkg.Nil
-Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 41 00- -Herrings (Clupea harengus, Clupea pallasii)kg.Nil
0302 42 00- -Anchovies (Engraulis spp.)kg.Nil
0302 43 00- -Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)kg.Nil
0302 44 00- -Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)kg.Nil
0302 45 00- -Jack and horse mackerel (Trachurus spp.)kg.Nil
0302 46 00- -Cobia (Rachycentron canadum)kg.Nil
0302 47 00- -Sword fish (Xiphias gladius)kg.Nil
0302 49 00- - -Otherkg.Nil
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 51 00- -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)kg.Nil
0302 52 00- -Haddock (Melangrammus aegllefinus)kg.Nil
0302 53 00- -Coal fish (Pollachinus virens)kg.Nil
0302 54 00- -Hake (Merluccius spp., Urophycis spp.)kg.Nil
0302 55 00- -Alaska Pollack (Theragra chalcogramma)kg.Nil
0302 56 00- -Blue whittings (Micromesistius poutassou, Micromesistius australis)kg.Nil
0302 59 00- - -Otherkg.Nil
Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 71 00- -Tilapias (Oreochromis spp.)kg.Nil
0302 72 00- -Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)kg.Nil
0302 73 00- -Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.):kg.Nil
0302 74 00- -Eels (Anguilla spp.)kg.Nil
0302 79 00- -Otherkg.Nil
-Other fish exculding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 81 00- -Dogfish and other sharkskg.Nil
0302 82 00- -Rays and skates (Rajidae)kg.Nil
0302 83 00- -Tooth fish (Dissostichus spp.)kg.Nil
0302 84 00- -Seabass (Dicentrarchus spp.)kg.Nil
0302 85 00- -Seabream (Sparidae)kg.Nil
0302 89- -Other:
0302 89 10- - -Hilsa ( Tenualosa ilisha)kg.Nil
0302 89 20- - -Darakg.Nil
0302 89 30- - -Pomfretkg.Nil
0302 89 90- - - -Otherkg.Nil
Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0302 91- -Livers, roes and milt:
0302 91 10- - -Livers, roes and miltkg.Nil
0302 92- -Shark fins:
0302 92 10- - -Shark finskg.Nil
0302 99- -Other:
0302 99 10- - -Fish fins other than shark fins; heads, tails and mawskg.Nil
0302 99 90- - -Other edible fish offalkg.Nil ";
(iv)for heading 0303, tariff items 0303 11 00 to 0303 69 00, sub-heading 0303 81, tariff items 0303 81 10 to 0303 84 00, sub-heading 0303 89, tariff items 0303 89 10 to 0303 89 99, sub-heading 0303 90, tariff items 0303 90 10 to 0303 90 90 and the entries relating thereto, the following shall be substituted, namely:—
"0303FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304
-Salmonidae, excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 11 00- -Sockeye salmon (red salmon)(Oncorhynchus nerka)kg.Nil
0303 12 00- -Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)kg.Nil
0303 13 00- -Atlantic salmon (Salmo salar)and Danube salmon (Hucho hucho)kg.Nil
0303 14 00- -Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)kg.Nil
0303 19 00- -Otherkg.Nil
-Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobroma spp., eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads, (Channa spp.), excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 23 00- -Tilapias (Oreochromis spp.)kg.Nil
0303 24 00- -Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)kg.Nil
0303 25 00- -Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobroma spp.)kg.Nil
0303 26 00- -Eels (Anguilla spp.)kg.Nil
0303 29 00- -Otherkg.Nil
-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 31 00- -Halibut (Rheinhardtius hippoglossidae, Hippoglossus hippoglossus, Hippoglossus stenolepis)kg.Nil
0303 32 00- -Plaice (Pleuronectes platessa)kg.Nil
0303 33 00- -Sole (Solea spp.)kg.Nil
0303 34 00- -Turbots (Psetta maxima)kg.Nil
0303 39 00- -Otherkg.Nil
-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 41 00- -Albacore or long finned tunas (Thunnus alalunga)kg.Nil
0303 42 00- -Yellowfin tunas (Thunnus albacares)kg.Nil
0303 43 00- -Skipjack or stripe-bellied bonitokg.Nil
0303 44 00- -Bigeye tunas (Thunnus obesus)kg.Nil
0303 45 00- -Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)kg.Nil
0303 46 00- -Southern bluefin tunas (Thunnus maccoyii)kg.Nil
0303 49 00- -Otherkg.Nil
-Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterusspp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 51 00- -Herrings (Clupea harengus, Clupea pallasii)kg.Nil
0303 53 00- -Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)kg.Nil
0303 54 00- -Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)kg.Nil
0303 55 00- -Jack and horse mackerel (Trachurus spp.)kg.Nil
0303 56 00- -Cobia (Rachycentron canadum)kg.Nil
0303 57 00- -Sword fish (Xiphias gladius)kg.Nil
0303 59 00- -Otherkg.Nil
-Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fishoffal of sub-headings 0303 91 to 0303 99:
0303 63 00- -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)kg.Nil
0303 64 00- -Haddock (Melanogrammus aeglefinus)kg.Nil
0303 65 00- -Coal fish (Pollachius virens)kg.Nil
0303 66 00- -Hake (Merluccius spp., Urophycis spp.)kg.Nil
0303 67 00- -Alaska Pollack (Theragra chalcogramma)kg.Nil
0303 68 00- -Blue whitings (Micromesistius poutassou, Micromesistiusaustralis)kg.Nil
0303 69 00- -Otherkg.Nil
-Other fish, excluding edible fishoffal of sub-headings 0303 91 to 0303 99:
0303 81- -Dogfish and other sharks:
0303 81 10- - -Dogfishkg.Nil
0303 81 90- - -Other Sharkskg.Nil
0303 82 00- -Rays and skates (Rajidae)kg.Nil
0303 83 00- -Tooth fish (Dissostichus spp.)kg.Nil
0303 84 00- -Seabass (Dicentrarchus spp.)kg.Nil
0303 89- -Other:
0303 89 10- - -Hilsa (Tenualosa ilisha)kg.Nil
0303 89 20- - -Darakg.Nil
0303 89 30- - -Ribbon fishkg.Nil
0303 89 40- - -Seerkg.Nil
0303 89 50- - -Pomfret (white or silver or black)kg.Nil
0303 89 60- - -Gholkg.Nil
0303 89 70- - -Threadfinkg.Nil
0303 89 80- - -Croakers, groupers and flounderskg.Nil
0303 89 90- - -Otherkg.Nil
-Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0303 91- -Livers, roes and milt:
0303 91 10- - -Egg or egg yolk of fishkg.Nil
0303 91 90- - -Otherkg.Nil
0303 92- -Shark fins:
0303 92 10- - -Shark finskg.Nil
0303 99- -Other:
0303 99 10- - -Fish fins other than shark fins, heads, tails and mawskg.Nil
0303 99 90- - -Other edible fish offalkg.Nil ";
(v)in heading 0304,—
(a)for the entry in column (2) occurring after the entry against heading 0304, the following shall be substituted, namely:—
"-Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):";
(b)for tariff items 0304 46 00 to 0304 99 00 and the entries relating thereto, the following shall be substituted, namely:—
"0304 46 00- -Tooth fish (Dissostichus spp.)kg.Nil
0304 47 00- -Dogfish and other sharkskg.Nil
0304 48 00- -Rays and skates (Rajidae)kg.Nil
0304 49- -Other:
0304 49 10- - -Hilsa (Tenualosa ilisha)kg.Nil
0304 49 30- - -Seerkg.Nil
0304 49 40- - -Tunakg.Nil
0304 49 90- - -Otherkg.Nil
-Other, fresh or chilled:
0304 51 00- -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)kg.Nil
0304 52 00- -Salmonidaekg.Nil
0304 53 00- -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididaekg.Nil
0304 54 00- -Sword fish (Xiphias gladius)kg.Nil
0304 55 00- -Tooth fish (Dissostichus spp.)kg.Nil
0304 56 00- -Dogfish and other sharkskg.Nil
0304 57 00- -Rays and skates (Rajidae)kg.Nil
0304 59- -Other:
0304 59 10- - -Hilsa (Tenualosa ilisha)kg.Nil
0304 59 30- - -Seerkg.Nil
0304 59 40- - -Tunakg.Nil
0304 59 90- - -Otherkg.Nil
-Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
0304 61 00- -Tilapias (Oreochromis spp.)kg.Nil
0304 62 00- -Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)kg.Nil
0304 63 00- -Nile Perch (Lates niloticus)kg.Nil
0304 69 00- -Otherkg.Nil
-Frozen fillets of fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
0304 71 00- -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)kg.Nil
0304 72 00- -Haddock (Melanogrammus aeglefinus)kg.Nil
0304 73 00- -Coal fish (Pollachius virens)kg.Nil
0304 74 00- -Hake (Merluccius spp., Urophycis spp.)kg.Nil
0304 75 00- -Alaska Pollack (Theragra chalcogramma)kg.Nil
0304 79 00- -Otherkg.Nil
-Frozen fillets of other fish:
0304 81 00- -Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)kg.Nil
0304 82 00- -Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)kg.Nil
0304 83 00- -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)kg.Nil
0304 84 00- -Sword fish (Xiphias gladius)kg.Nil
0304 85 00- -Tooth fish (Dissostichus spp.)kg.Nil
0304 86 00- -Herrings (Clupea harengus, Clupea pallasii)kg.Nil
0304 87 00- -Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus, Katsuwonus, pelamis)kg.Nil
0304 88- -Dogfish, other sharks Rays and skates (Rajidae):
0304 88 10- - -Dogfishkg.Nil
0304 88 20- - -Other sharkskg.Nil
0304 88 30- - -Rays and skates (Rajidae)kg.Nil
0304 89- -Other:
0304 89 10- - -Hilsa (Tenualosa ilisha)kg.Nil
0304 89 30- - -Seerkg.Nil
0304 89 40- - -Tunakg.Nil
0304 89 90- - -Otherkg.Nil
-Other, frozen:
0304 91 00- -Sword fish (Xiphias gladius)kg.Nil
0304 92 00- -Tooth fish (Dissostichus spp.)kg.Nil
0304 93 00- -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)kg.Nil
0304 94 00- -Alaska Pollack (Theragra chalcogramma)kg.Nil
0304 95 00- -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Alaska Pollack (Theragra chalcogramma)kg.Nil
0304 96 00- -Dogfish and other sharkskg.Nil
0304 97 00- -Rays and skates (Rajidae)kg.Nil
0304 99 00- -Otherkg.Nil ";
(vi)in heading 0305,—
(a)for tariff item 0305 20 00 and the entries relating thereto, the following shall be substituted, namely:—
"0305 20 00-Livers, roes and milt of fish, dried, smoked, salted or in brinekg.Nil ";
(b)for tariff item 0305 31 00 and the entries relating thereto, the following shall be substituted, namely:—
"0305 31 00- -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)kg.Nil ";
(c)for tariff item 0305 44 00 and the entries relating thereto, the following shall be substituted, namely:—
"0305 44 00- -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)kg.Nil ";
(d)after tariff item 0305 51 00 and the entries relating thereto, the following shall be inserted, namely:—
"0305 52 00- -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)kg.Nil
0305 53 00- -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus)kg.Nil
0305 54 00- -Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)kg.Nil ";
(e)for tariff item 0305 64 00 and the entries relating thereto, the following shall be substituted, namely:—
"0305 64 00- -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)kg.Nil ";
(vii)in heading 0306, for tariff items 0306 19 00 to 0306 29 00 and the entries relating thereto, the following shall be substituted, namely:—
"0306 19 00- -Other, including flours, meals and pellets of crustaceans, fit for human consumptionkg.Nil
-Live, fresh or chilled:
0306 31 00- -Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)kg.Nil
0306 32 00- -Lobsters ( Homarus spp.)kg.Nil
0306 33 00- -Crabskg.Nil
0306 34 00- -Norway lobsters (Nephrops norvegicus)kg.Nil
0306 35 00- -Cold water shrimps and prawns (Pandalus spp., Crangon crangon)kg.Nil
0306 36 00- -Other shrimps and prawnskg.Nil
0306 39 00- -Other, including flours, meals and pellets of crustaceans, fit for human consumptionkg.Nil
-Other:
0306 91 00- -Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)kg.Nil
0306 92 00- -Lobsters ( Homarus spp.)kg.Nil
0306 93 00- -Crabskg.Nil
0306 94 00- -Norway lobsters (Nephrops norvegicus)kg.Nil
0306 95 00- -Shrimps and prawnskg.Nil
0306 99 00- -Other, including flours, meals and pellets of crustaceans, fit for human consumptionkg.Nil'';
(viii)in heading 0307,—
(a)after tariff item 0307 11 00 and the entries relating thereto, the following shall be inserted, namely:—
"0307 12 00- -Frozenkg.Nil ";
(b)after tariff item 0307 21 00 and the entries relating thereto, the following shall be inserted, namely:—
"0307 22 00- -Frozenkg.Nil ";
(c)after tariff item 0307 31 00 and the entries relating thereto, the following shall be inserted, namely:—
"0307 32 00- -Frozenkg.Nil ";
(d)for tariff items 0307 39 90 to 0307 49 90 and the entries relating thereto, the following shall be substituted, namely:—
"0307 39 90- - -Otherkg.Nil
-Cuttle fish and squid:
0307 42- -Live, fresh or chilled:
0307 42 10- - -Cuttle fishkg.Nil
0307 42 20- - -Squidkg.Nil
0307 43- -Frozen:
0307 43 10- - -Cuttle fishkg.Nil
0307 43 20- - -Whole squidskg.Nil
0307 43 30- - -Squid tubeskg.Nil
0307 49- -Other:
0307 49 10- - -Cuttle fishkg.Nil
0307 49 20- - -Whole squidskg.Nil
0307 49 30- - -Squid tubeskg.Nil
0307 49 40- - -Dried squidskg.Nil
0307 49 90- - -Otherkg.Nil ";
(e)after tariff item 0307 51 00 and the entries relating thereto, the following shall be inserted, namely:—
"0307 52 00- -Frozenkg.Nil ";
(f)after tariff item 0307 71 00 and the entries relating thereto, the following shall be inserted, namely:—
"0307 72 00- -Frozenkg.Nil ";
(g)for tariff items 0307 79 00 to 0307 89 00 and the entries relating thereto, the following shall be substituted, namely:—
"0307 79 00- -Otherkg.Nil
-Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.):
0307 81 00- -Live, fresh or chilled abalone (Haliotis spp.)kg.Nil
0307 82 00- -Live, fresh or chilled stromboid conchs (Strombus spp.)kg.Nil
0307 83 00- -Frozen abalone (Haliotis spp.)kg.Nil
0307 84 00- -Frozen stromboid conchs (Strombus spp.)kg.Nil
0307 87 00- -Other abalone (Haliotis spp.)kg.Nil
0307 88 00- -Other stromboid conchs (Strombus spp.)kg.Nil ";
(h)after tariff item 0307 91 00 and the entries relating thereto, the following shall be inserted, namely:—
"0307 92 00- -Frozenkg.Nil ";
(ix)in heading 0308,—
(a)for the entry in column (2) occurring after the entry against heading 0308, the following shall be substituted, namely:—
"- Sea cucumbers (Stichopus japonicus, Holothuroidea):";
(b)after tariff item 0308 11 00 and the entries relating thereto, the following shall be inserted, namely:—
"0308 12 00- -Frozenkg.Nil ";
(c)for tariff items 0308 19 00 to 0308 21 00 and the entries relating thereto, the following shall be substituted, namely:—
"0308 19 00- -Otherkg.Nil
-Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus):
0308 21 00- -Live, fresh or chilledkg.Nil
0308 22 00- -Frozenkg.Nil ";

(2) in Chapter 4, in Note 4,—

(A)in clause (a), the word "or" shall be omitted;
(B)after clause (a), the following clause shall be inserted, namely:—
"(b) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or";
(C)the existing clause (b) shall be re-lettered as (c);

(3) in Chapter 5, for Note 4, the following Note shall be substituted, namely:—

"4. Throughout the Schedule, the expression "horsehair" means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.";

(4) in Chapter 8, in heading 0805, for tariff item 0805 20 00 and the entries relating thereto, the following shall be substituted, namely:—

"- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:

0805 21 00- -Mandarins (including tangerines and satsumas)kg.Nil
0805 22 00- -Clementineskg.Nil
0805 29 00- -Otherkg.Nil ";

(5) in Chapter 12,—

(i)for heading 1211 and the entries relating thereto, the following shall be substituted, namely:—
"1211PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED";
(i)after tariff item 1211 40 00 and the entries relating thereto, the following shall be inserted, namely:—
"1211 50 00- Ephedrakg.";

(6) in Chapter 13, in heading 1302, after tariff item 1302 13 00 and the entries relating thereto, the following shall be inserted, namely:—

"1302 14 00- - Of ephedrakg.12.5% ";

(7) in Chapter 16,—

(i)in Sub-heading Note 1, for the words "as infant food", the words "as food suitable for infants or young children" shall be substituted;
(ii)in heading 1604, after tariff item 1604 17 00 and the entries relating thereto, the following shall be inserted, namely:—
"1604 18 00- - Shark finskg.6% ";

(8) in Chapter 19, for sub-heading 1901 10 and the entries relating thereto, the following shall be substituted, namely:—

"1901 10-Preparations suitable for infants or young children, put up for retail sale:";

(9) in Chapter 20,—

(i)in Sub-heading Note 1, for the words "as infant food", the words "as food suitable for infants or young children" shall be substituted;
(ii)in Sub-heading Note 2, for the words "as infant food", the words "as food suitable for infants or young children" shall be substituted;

(10) in Chapter 21, in Sub-heading Note 3, for the words "as infant food", the words "as food suitable for infants or young children" shall be substituted;

(11 ) in Chapter 22,—

(i)for sub-heading 2202 90, tariff items 2202 90 10 to 2202 90 90 and the entries relating thereto, the following shall be substituted, namely:—
" -Other:
2202 91 00- - Non-alcoholic beer118%
2202 99- -Other:
2202 99 10- - -Soya milk drinks, whether or not sweetened or flavouredl18%
2202 99 20- - -Fruit pulp or fruit juice based drinkl6%
2202 99 30- - -Beverages containing milkl12.5%
2202 99 90- - -Otherl12.5% ";
(ii)after tariff item 2204 21 90 and the entries relating thereto, the following shall be inserted, namely:—
"2204 22- -
2204 22 10- - -
2204 22 20- - -
2204 22 90- - -- ";
(iii)for tariff item 2206 00 00 and the entries relating thereto, the following shall be substituted, namely:—
"2206 00 00-- ";

(12) in Chapter 27,—

(i)for Sub-heading Note 4, the following shall be substituted, namely:—
'4. For the purposes of sub-heading 2710 12, "light oils and preparations"are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).';
(ii)for tariff item 2707 50 00 and the entries relating thereto, the following shall be substituted, namely:—
"2707 50 00-Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)kg.14% ";

(13) in Chapter 28,—

(i)for Note 7, the following shall be substituted, namely:—
"7. Heading 2853 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus." ;
(ii)after tariff item 2811 11 00 and the entries relating thereto, the following shall be inserted, namely:—
"2811 12 00- -Hydrogen cyanide (hydrocyanic acid )kg.12.5% ";
(iii)tariff item 2811 19 10 and the entries relating thereto shall be omitted;
(iv)for sub-heading 2812 10, tariff items 2812 10 10 to 2812 90 00 and the entries relating thereto, the following shall be substituted, namely:—
"-Chlorides and chloride oxides:
2812 11 00- -Carbonyl dichloride (phosgene)kg.12.5%
2812 12 00- -Phosphorous oxychloridekg.12.5%
2812 13 00- -Phosphorous trichloridekg.12.5%
2812 14 00- -Phosphorous pentachloridekg.12.5%
2812 15 00- -Sulphur monochloridekg.12.5%
2812 16 00- -Sulphur dichloridekg.12.5%
2812 17 00- -Thionyl chloridekg.12.5%
2812 19- -Other:
2812 19 10- - -Sulpur oxychloridekg.12.5%
2812 19 20- - -Silicon tetrachloridekg.12.5%
2812 19 30- - -Arsenous trichloridekg.12.5%
2812 19 90- - -Otherkg.12.5%
2812 90 00-Otherkg.12.5% ";
(v)the heading 2848, sub-heading 2848 00, tariff items 2848 00 10 to 2848 00 90 and the entries relating thereto shall be omitted;
(vi)for heading 2853, sub-heading 2853 00, tariff items 2853 00 10 to 2853 00 99 and the entries relating thereto, the following shall be substituted, namely:—
"2853PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING FERROPHOSPHORUS; OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS
2853 10 00-Cyanogen chloride (chlorcyan)kg.12.5%
2853 90-Other:
2853 90 10- - -Distilled or conductivity water and water of similar puritykg.12.5%
2853 90 20- - -Liquid air, whether or not rare gases have been removedkg.12.5%
2853 90 30- - -Compressed airkg.Nil
2853 90 40- - -Amalgams, other than of precious metalskg.12.5%
2853 90 90- - -Otherkg.12.5% ";

(14) in Chapter 29,—

(i)after tariff item 2903 82 00 and the entries relating thereto, the following shall be inserted, namely:—
"2903 83 00- -Mirex (ISO)kg.12.5% ";
(ii)after tariff item 2903 92 29 and the entries relating thereto, the following shall be inserted, namely:—
"2903 93 00- -Pentachlorobenzene (ISO)kg.12.5%
2903 94 00- -Hexabromobiphenylskg.12.5% ";
(iii)in heading 2904,—
(a)after tariff item 2904 20 90 and the entries relating thereto, the following shall be inserted, namely:—
"-Perfluorooctane sulphonic acid, its salts and perfluorooctane sulphonyl fluoride:
2904 31 00- -Perfluorooctane sulphonic acidkg.12.5%
2904 32 00- -Ammonium perfluorooctane sulphonatekg.12.5%
2904 33 00- -Lithium perfluorooctane sulphonatekg.12.5%
2904 34 00- -Potassium perfluorooctane sulphonatekg.12.5%
2904 35 00- -Other salts of perfluorooctane sulphonic acidkg.12.5%
2904 36 00- -Perfluorooctane sulphonyl fluoridekg.12.5% ";
(b)for sub-heading 2904 90, tariff items 2904 90 10 to 2904 90 90 and the entries relating thereto, the following shall be substituted, namely:—
"-Other:
2904 91 00- -Trichloronitromethane (chloropicrin)kg.12.5%
2904 99- -Other:
2904 99 10- - -2, 5 dichloronitrobenzenekg.12.5%
2904 99 20- - -Dinitrochlorebenzenekg.12.5%
2904 99 30- - -Meta nitrochlorobenzenekg.12.5%
2904 99 40- - -Ortho nitrochlorobenzenekg.12.5%
2904 99 50- - -Para nitrochlorobenzenekg.12.5%
2904 99 60- - -2-nitrochlorotoluenekg.12.5%
2904 99 70- - -Sodium meta nitrochlorobenzene sulphonatekg.12.5%
2904 99 90- - -Otherkg.12.5% ";
(iv)after tariff item 2910 40 00 and the entries relating thereto, the following shall be inserted, namely:—
"2910 50 00-Endrin (ISO)kg.12.5% ";
(v)in heading 2914,—
(a)after tariff item 2914 61 00 and the entries relating thereto, the following shall be inserted, namely:—
"2914 62 00- -Coenzyme Q10 (ubidecarenone (INN))kg.12.5% ";
(b)for sub-heading 2914 70, tariff items 2914 70 10 to 2914 70 90 and the entries relating thereto, the following shall be substituted, namely:—
"-Halogenated, sulphonated, nitrated or nitrosated derivatives:
2914 71 00- -Chlordecone (ISO)kg.12.5%
2914 79- -Other:
2914 79 10- - -1-chloro anthraquinonekg.12.5%
2914 79 20- - -Musk ketonekg.12.5%
2914 79 90- - -Otherkg.12.5% ";
(vi)after tariff item 2918 16 90 and the entries relating thereto, the following shall be inserted, namely:—
"2918 17 00- -2, 2-Diphenyl-2-hydroxyacetic acid (benzilic acid)kg.12.5% ";
(vii)for sub-heading 2920 90, tariff items 2920 90 10 to 2920 90 44 and the entries relating thereto, the following shall be substituted, namely:—
"-Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:
2920 21 00- -Dimethyl phosphitekg.12.5%
2920 22 00- -Diethyl phosphitekg.12.5%
2920 23 00- -Trimethyl phosphitekg.12.5%
2920 24 00- -Triethyl phosphitekg.12.5%
2920 29- -Other:
2920 29 10- - -Dimethyl sulphatekg.12.5%
2920 29 20- - -Diethyl sulphatekg.12.5%
2920 29 30- - -Tris (2, 3 Dibromopropyl) phosphatekg.12.5%
2920 29 90- - -Otherkg.12.5%
2920 30 00-Endosulfan (ISO)kg.12.5% ";
(viii)for sub-heading 2921 19, tariff items 2921 19 11 to 2921 19 90 and the entries relating thereto, the following shall be substituted, namely:—
"2921 12 00- -2-(N, N-Dimethylamino) ethylchloride hydrochloridekg.12.5%
2921 13 00--2-(N, N-Diethylamino) ethylchloride hydrochloridekg.12.5%
2921 14 00--2-(N, N-Diisopropylamino) ethylchloride hydrochloridekg.12.5%
2921 19--Other:
2921 19 10---2-Chloro N, N-Diisopropyl ethylaminekg.12.5%
2921 19 20---2-Chloro N, N-Dimethyl ethanaminekg.12.5%
2921 19 90---Otherkg.12.5% ";
(ix)for sub-heading 2922 12, tariff items 2922 12 10 to 2922 12 90 and the entries relating thereto, the following shall be substituted, namely:––
"2922 12 00--Diethanolamine and its saltskg.12.5% ";
(x)for sub-heading 2922 13, tariff items 2922 13 10 to 2922 13 90, tariff item 2922 14 00, sub-heading 2922 19, tariff items 2922 19 40 to 2922 19 90 and the entries relating thereto, the following shall be substituted, namely:––
"2922 14 00--Dextropropoxyphene (INN) and its saltskg.12.5%
2922 15 00--Triethanolaminekg.12.5%
2922 16 00--Diethanolammonium perfluorooctane sulphonatekg.12.5%
2922 17--Methyldiethanolamine and ethyldiethanolamine:
2922 17 10---Methyldiethanolaminekg.12.5%
2922 17 20---Ethyldiethanolaminekg.12.5%
2922 18 00--2-(N, N-Diisopropylamino) ethanolkg.12.5%
2922 19--Other:
2922 19 10---2-Hydroxy N, N-Diisopropyl ethylaminekg.12.5%
2922 19 90---Otherkg.12.5% ";
(xi)after tariff item 2923 20 90 and the entries relating thereto, the following shall be inserted, namely:––
"2923 30 00-Tetraethylammonium perfluorooctane sulphonatekg.12.5%
2923 40 00-Didecyldimethylammonium perfluorooctane sulphonatekg.12.5% ";
(xii)after tariff item 2924 24 00 and the entries relating thereto, the following shall be inserted, namely:––
"2924 25 00--Alachlor (ISO)kg.12.5% ";
(xiii)after tariff item 2926 30 00 and the entries relating thereto, the following shall be inserted, namely:––
"2926 40 00-Alpha-phenylacetoacetonitrilekg.12.5% ";
(xiv)for tariff item 2930 50 00 and the entries relating thereto, the following shall be substituted, namely:––
"2930 60 00-2-(N, N-Diethylamino) ethanethiolkg.12.5%
2930 70 00-Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN))kg.12.5%
2930 80 00-Aldicarb (ISO), captafol (ISO) and methamidophos (ISO)kg.12.5% ";
(xv)after tariff item 2931 20 00 and the entries relating thereto, the following shall be inserted, namely:––
"-Other organo-phosphorous derivatives:
2931 31 00--Dimethyl methylphosphonatekg.12.5%
2931 32 00--Dimethyl propylphosphonatekg.12.5%
2931 33 00--Diethyl ethylphosphonatekg.12.5%
2931 34 00--Sodium 3-(trihydroxysilyl)propyl methylphosphonatekg.12.5%
2931 35 00--2, 4, 6-Tripropyl-1, 3, 5, 2, 4, 6-trioxatriphosphinane 2, 4, 6-trioxidekg.12.5%
2931 36 00--(5-Ethyl-2-methyl-2-oxido-1, 3, 2-dioxaphosphinan-5-yl)methyl methyl methylphosphonatekg.12.5%
2931 37 00--Bis[(5-ethyl-2-methyl-2-oxido-1, 3, 2-dioxaphosphinan-5-yl)methyl] methylphosphonatekg.12.5%
2931 38 00--Salt of methylphosphonic acid and (aminoiminomethyl)urea (1: 1)kg.12.5%
2931 39 00--Otherkg.12.5% ";
(xvi)after tariff item 2932 13 00 and the entries relating thereto, the following shall be inserted, namely:––
"2932 14 00--Sucralosekg.12.5% ";
(xvii)after tariff item 2933 91 00 and the entries relating thereto, the following shall be inserted, namely:––
"2933 92 00--Azinphos-methyl (ISO)kg.12.5% ";
(xviii)for heading 2935, sub-heading 2935 00, tariff items 2935 00 11 to 2935 00 90 and the entries relating thereto, the following shall be substituted, namely:––
"2935SULPHONAMIDES
2935 10 00-N-Methylperfluorooctane sulphonamidekg.12.5%
2935 20 00-N-Ethylperfluorooctane sulphonamidekg.12.5%
2935 30 00-N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamidekg.12.5%
2935 40 00-N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamidekg.12.5%
2935 50 00-Other perfluorooctane sulphonamideskg.12.5%
2935 90-Other:
---Sulphamethoxazole, sulphafurazole, sulphadiazine, sulphadimidine, sulphacetamide:
2935 90 11----Sulphamethoxazolekg.12.5%
2935 90 12----Sulphafurazolekg.12.5%
2935 90 13----Sulphadiazinekg.12.5%
2935 90 14----Sulphadimidinekg.12.5%
2935 90 15----Sulphacetamidekg.12.5%
---Sulphamethoxypyridarine, sulphamethiazole, sulphamoxole, sulphamide:
2935 90 21----Sulphamethoxypyridarinekg.12.5%
2935 90 22----Sulphamethiazolekg.12.5%
2935 90 23----Sulphamoxolekg.12.5%
2935 90 24----Sulphamidekg.12.5%
2935 90 90---Otherkg.12.5% ";
(xix)for the tariff item 2937 31 00 and the entries relating thereto, the following shall be substituted, namely:––
"2937 31 00--Epinephrinekg.12.5% ";
(xx)in the entry under column (2) occurring after tariff item 2937 90 90 and the entries relating thereto, the word "VEGETABLE" shall be omitted;
(xxi)for heading 2939 and the entries relating thereto, the following shall be substituted, namely:––
"2939ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES";
(xxii)for tariff items 2939 69 00 to 2939 99 00 and the entries relating thereto, the following shall be substituted, namely:––
"2939 69 00---Otherkg.12.5%
Other, of vegetal origin:
2939 71 00--Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereofkg.12.5%
2939 79 00--Otherkg.12.5%
2939 80 00-Otherkg.12.5% ";

(15) in Chapter 30,––

(i)after Note 4, the following shall be inserted, namely:––
"Sub-heading Notes:
1.For the purposes of sub-headings 3002 13 and 3002 14, the following are to be treated:
(a)as unmixed products, pure products, whether or not containing impurities;
(b)as products which have been mixed:
(1)the products mentioned in (a) above dissolved in water or in other solvents;
(2)the products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and
(3)the products mentioned in (a), (b) (1) and (b) (2) above with any other additive.
2.Sub-headings 3003 60 and 3004 60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).";
(ii)for sub-heading 3002 10, tariff items 3002 10 11 to 3002 10 99 and the entries relating thereto, the following shall be substituted, namely:––
"-Antisera, other blood fractions and immunological products, whether or not modified or obtained by biotechnological processes:
3002 11 00--Malaria diagnostic test kitskg.6%
3002 12--Antisera and other blood fractions:
3002 12 10---For diphtheriakg.Nil
3002 12 20---For tetanuskg.Nil
3002 12 30---For rabieskg.Nil
3002 12 40---For snake venomkg.Nil
3002 12 90---Otherkg.Nil
3002 13--Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale:
3002 13 10---Immunological products, unmixed, not put up in measured doses or in forms or packings for retail salekg.6%
3002 14--Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale:
3002 14 10---Immunological products, mixed, not put up in measured doses or in forms or packings for retail salekg.6%
3002 15 00--Immunological products, put up in measured doses or in forms or packings for retail salekg.6%
3002 19 00--Otherkg.6% ";
(iii)for tariff items 3003 20 00 to 3003 40 00 and the entries relating thereto, the following shall be substituted, namely:––
"3003 20 00--Other, containing antibioticskg.6%
Other, containing hormones or other products of heading 2937:
3003 31 00--Containing insulinkg.6%
3003 39 00--Otherkg.6%
-Other, containing alkaloids or derivatives thereof:
3003 41 00--Containing ephedrine or its saltskg.6%
3003 42 00--Containing pseudoephedrine (INN) or its saltskg.6%
3003 43 00--Containing norephedrine or its saltskg.6%
3003 49 00--Otherkg.6%
3003 60 00-Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapterkg.6% ";
(iv)in heading 3004,––
(a)for sub-heading 3004 20 and the entries relating thereto, the following shall be substituted, namely:––
"3004 20--Other, containing antibiotics:";
(b)for tariff item 3004 20 99, sub-heading 3004 31 and the entries relating thereto, the following shall be substituted, namely:––
"3004 20 99----Otherkg.6%
-Other, containing hormones and other products of heading 2937:
3004 31--Containing insulin:";
(c)for sub-heading 3004 40, tariff items 3004 40 10 to 3004 40 90 and the entries relating thereto, the following shall be substituted, namely:––
"-Other, containing alkaloids or derivatives thereof:
3004 41 00--Containing ephedrine or its saltskg.6%
3004 42 00--Containing pseudoephedrine (INN) or its saltskg.6%
3004 43 00--Containing norephedrine or its saltskg.6%
3004 49--Other:
3004 49 10---Atropin and salts thereofkg.6%
3004 49 20---Caffein and salts thereofkg.6%
3004 49 30---Codeine and derivatives, with or without ephidrine hydrochloridekg.6%
3004 49 40---Ergot preparations, ergotamine and salts thereofkg.6%
3004 49 50---Papavarine hydrochloridekg.6%
3004 49 60---Bromohexin and salbutamolkg.6%
3004 49 70---Theophylline and salts thereofkg.6%
3004 49 90---Otherkg.6% ";
(d)for sub-heading 3004 50 and the entries relating thereto, the following shall be substituted, namely:––
"3004 50-Other, containing vitamins or other products of heading 2936:";
(e)after tariff item 3004 50 90 and the entries relating thereto, the following shall be inserted, namely:––
"3004 60 00-Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapterkg.6% ";

(16) in Chapter 31, in heading 3103, for tariff item 3103 10 00 and the entries relating thereto, the following shall be substituted, namely:––

"-Superphosphates:
3103 11 00--Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)kg.12.5%
3103 19 00--Otherkg.12.5% ";

(17) in Chapter 37, in heading 3705, for tariff item 3705 10 00, sub-heading 3705 90, tariff items 3705 90 10 and 3705 90 90 and the entries relating thereto, the following shall be substituted, namely:––

"3705 00 00-PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILMkg.Nil ";

(18) in Chapter 38,––

(i)for Sub-heading Notes 1 and 2, the following shall be substituted, namely:––
' Sub-heading Notes:
1.Sub-headings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1, 1, 1-trichloro-2, 2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4, 6- dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1, 2-dibromoethane); ethylene dichloride (ISO) (1, 2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1, 2, 3, 4, 5, 6- hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methylparathion); penta- and octabromodiphenyl ethers; pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2, 4, 5-T (ISO) (2, 4, 5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.
Sub-heading 3808 59 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO).
2.Sub-headings 3808 61 to 3808 69 cover only goods of heading 3808, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).
3.Sub-headings 3824 81 to 3824 88 cover only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), tris(2, 3-dibromopropyl) phosphate, aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1, 1, 1-trichloro-2, 2-bis(pchlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1, 2, 3, 4, 5, 6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.
4.For the purposes of tariff items 3825 41 00 and 3825 49 00, "waste organic solvents" are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of solvents.';
(ii)for sub-heading 3808 50 and tariff item 3808 50 00 and the entries relating thereto, the following shall be substituted, namely:––
"-Goods specified in Sub-heading Note 1 to this Chapter:
3808 52 00--DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300gkg.12.5%
3808 59 00--Otherkg.12.5%
-Goods specified in Sub-heading Note 2 to this Chapter:
3808 61 00--In packings of a net weight content not exceeding 300gkg.12.5%
3808 62 00--In packings of a net weight content exceeding 300g but not exceeding 7.5 kg.kg.12.5%
3808 69 00--Otherkg.12.5% ";
(iii)for sub-heading 3812 30 and tariff items 3812 30 10 to 3812 30 90 and the entries relating thereto, the following shall be substituted, namely:––
"-Anti-oxidising preparations and other compound stabilizers for rubber or plastics:
3812 31 00--Mixtures of oligomers of 2, 2, 4-trimethyl-1, 2-dihydroquinoline (TMQ)kg.12.5%
3812 39--Other:
3812 39 10---Anti-oxidants for rubberkg.12.5%
3812 39 20---Softeners for rubberkg.12.5%
3812 39 30---Vulcanizing agents for rubberkg.12.5%
3812 39 90---Otherkg.12.5% ";
(iv)for tariff items 3824 79 00 to 3824 83 00, sub-heading 3824 90, tariff items 3824 90 11 to 3824 90 90 and the entries relating thereto, the following shall be substituted, namely:––
"3824 79 00--Otherkg.12.5%
-Goods specified in Sub-heading Note 3 to this Chapter:
3824 81 00--Containing oxirane (ethylene oxide)kg.12.5%
3824 82 00--Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)kg.12.5%
3824 83 00--Containing tris(2, 3-dibromopropyl) phosphatekg.12.5%
3824 84 00--Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1, 1, 1- trichloro-2, 2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)kg.12.5%
3824 85 00--Containing 1, 2, 3, 4, 5, 6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)kg.12.5%
3824 86 00--Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)kg.12.5%
3824 87 00--Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoridekg.12.5%
3824 88 00--Containing tetra-, penta-, hexa- hepta- or octabromodiphenyl etherskg.12.5%
3824 91 00--Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1, 3, 2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1, 3, 2- dioxaphosphinan-5-yl)methyl] methylphosphonate:
3824 99--Other:
---Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents:
3824 99 11----Ammoniacal gas liquors and spent oxide produced in coal gas purificationkg.12.5%
3824 99 12----Case hardening compoundkg.12.5%
3824 99 13----Heat transfer saltskg.12.5%
3824 99 14----Mixture of diphenyl and diphenyl oxide as heat transfer mediumkg.12.5%
3824 99 15----Mixed polyethylene glycolskg.12.5%
3824 99 16----Salts for curing or saltingkg.12.5%
3824 99 17----Surface tension reducing agentskg.12.5%
---Electroplating salts; water treatment chemicals; ion exchanger, correcting fluid; precipitated silica and silica gel; oil well chemical:
3824 99 21----Electroplating saltskg.12.5%
3824 99 22----Water treatment chemicals; ion exchanger (INN) such as permiutits, zero-liteskg.12.5%
3824 99 23----Gramaphone records making materialkg.12.5%
3824 99 24----Correcting fluidkg.12.5%
3824 99 25----Precipitated silica and silica gelkg.12.5%
3824 99 26----Oil well chemicalkg.12.5%
---Mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids - PCB type; dipping oil for treatment of grapes; Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolite; goods of a kind known as "hazardous waste"; phosphogypsum:
3824 99 31----Mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorinekg.12.5%
3824 99 32----Ferrite powderkg.12.5%
3824 99 33----Capacitor fluids - PCB typekg.12.5%
3824 99 34----Dipping oil for treatment of grapeskg.12.5%
3824 99 35----Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolitekg.12.5%
3824 99 36----Goods of a kind known as "hazardous waste"kg.12.5%
3824 99 37----Phosphogypsumkg.12.5%
3824 99 38----Phosphonic Acid, Methyl-compound with (aminoimino methyl) urea (1: 1)kg.12.5%
3824 99 90---Otherkg.12.5% ";

(19) in Chapter 39,––

(i)in Note 2, in clause (z), after the words "propelling pencils", the words ", and monopods, bipods, tripods and similar articles" shall be inserted;
(ii)in Sub-heading Note 1, in clause (a), in sub-clause (2), after the figures "3901 30", the figures "3901 40," shall be inserted;
(iii)in heading 3901, after tariff item 3901 30 00 and the entries relating thereto, the following shall be inserted, namely:––
"3901 40 00-Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94kg.12.5% ";
(iv)in heading 3907, for sub-heading 3907 60 and tariff items 3907 60 10 to 3907 60 90 and the entries relating thereto, the following shall be substituted, namely:––
"-Poly(ethylene terephthalate):
3907 61 00--Having a viscosity number of 78 ml/g or higherkg.12.5%
3907 69--Other:
3907 69 10---Having a viscosity number less than 78ml/g but not less than 72ml/gkg.12.5%
3907 69 20---Having a viscosity number less than 72ml/g but not less than 64ml/gkg.12.5%
3907 69 90---Otherkg.12.5% ";
(v)for sub-heading 3909 30 and tariff items 3909 30 10 to 3909 30 90 and the entries relating thereto, the following shall be substituted, namely:––
"-Other amino-resins:
3909 31 00--Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)kg.12.5%
3909 39--Other:
3909 39 10---Poly(phenylene oxide)kg.12.5%
3909 39 90---Otherkg.12.5% ";

(20) in Chapter 40, in heading 4011, for tariff items 4011 50 90 to 4011 99 00 and the entries relating thereto, the following shall be substituted, namely:––

"4011 50 90---Otheru12.5%
4011 70 00-Of a kind used on agricultural or forestry vehicles and machinesu12.5%
4011 80 00-Of a kind used on construction, mining or industrial handling vehicles and machinesu12.5%
4011 90 00-Otheru12.5% ";

(21) in Chapter 42,––

(i)in heading 4202,––
(a)for sub-heading 4202 22 and the entries relating thereto, the following shall be substituted, namely:––
"4202 22--With outer surface of sheeting of plastics or of textile materials:";
(b)for sub-heading 4202 32 and the entries relating thereto, the following shall be substituted, namely:––
"4202 32--With outer surface of sheeting of plastics or of textile materials:";
(c)for tariff item 4202 92 00 and the entries relating thereto, the following shall be substituted, namely:––
"4202 92 00--With outer surface of sheeting of plastics or of textile materialsu12.5% ";

(22) in Chapter 44,––

(i)in Note 1, in clause (q), for the word "pencils", the words "pencils, and monopods, bipods, tripods and similar articles" shall be substituted;
(ii)the Sub-heading Note 2 shall be omitted;
(iii)in heading 4401,––
(a)for sub-heading 4401 10, tariff items 4401 10 10, 4401 10 90 and the entries relating thereto, the following shall be substituted, namely:––
"-Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
4401 11--Coniferous:
4401 11 10---In logsmt12.5%
4401 11 90---Othermt12.5%
4401 12--Non-coniferous:
4401 12 10---In logsmt12.5%
4401 12 90---Othermt12.5% ";
(b)for tariff items 4401 22 00 and 4401 31 00 and the entries relating thereto, the following shall be substituted, namely:––
"4401 22 00--Non-coniferousmt12.5%
-Sawdust and wood waste and scrap, agglomerated, in logs, briquettes, pellets or similar forms:
4401 31 00--Wood pelletsmt12.5% ";
(c)after tariff item 4401 39 00 and the entries relating thereto, the following shall be inserted, namely:––
"4401 40 00-Sawdust and wood waste and scrap, not agglomeratedmt12.5% ";
(iv)in heading 4403,––
(a)for tariff item 4403 10 00, sub-heading 4403 20 and tariff items 4403 20 10 to 4403 41 00 and the entries relating thereto, the following shall be substituted, namely:––
"-Treated with paint, stains, creosote or other preservatives:
4403 11 00--Coniferousm312.5%
4403 12 00---Non-coniferous Other, coniferous:m312.5%
4403 21--Of pine (Pinus spp.), of which any cross-sectional dimension is 15 cm or more:
4403 21 10---Saw logs and veneer logsm312.5%
4403 21 20---Poles, pilings and postsm312.5%
4403 21 90---Otherm312.5%
4403 22--Of pine (Pinus spp.), other:
4403 22 10---Saw logs and veneer logsm312.5%
4403 22 20---Poles, pilings and postsm312.5%
4403 22 90---Otherm312.5%
4403 23--Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more:
4403 23 10---Saw logs and veneer logsm312.5%
4403 23 20---Poles, pilings and postsm312.5%
4403 23 90---Otherm312.5%
4403 24--Of fir (Abies spp.) and spruce (Picea spp.), other:
4403 24 10---Saw logs and veneer logsm312.5%
4403 24 20---Poles, pilings and postsm312.5%
4403 24 90---Otherm312.5%
4403 25--Other, of which any cross-sectional dimension is 15 cm or more:
4403 25 10---Saw logs and veneer logsm312.5%
4403 25 20---Poles, pilings and postsm312.5%
4403 25 90---Otherm312.5%
4403 26--Other:
4403 26 10---Saw logs and veneer logsm312.5%
4403 26 20---Poles, pilings and postsm312.5%
4403 26 90----Otherm312.5%
Other, of tropical wood:
4403 41 00--Dark red meranti, light red meranti and meranti bakaum312.5% ";
(b)for tariff item 4403 92 00 and the entries relating thereto, the following shall be substituted, namely:––
"4403 93 00--Of beech (Fagus spp.), of which any cross-sectional dimension is 15 cm or morem312.5%
4403 94 00--Of beech (Fagus spp.), otherm312.5%
4403 95 00--Of birch (Betula spp.), of which any cross-sectional dimension is 15 cm or morem312.5%
4403 96 00--Of birch (Betula spp.), otherm312.5%
4403 97 00--Of poplar and aspen (Populus spp.)m312.5%
4403 97 00--Of poplar and aspen (Populus spp.)m312.5%
4403 98 00--Of eucalyptus (Eucalyptus spp.)m312.5% ";
(c)for tariff item 4403 99 19 to 4403 99 21 and the entries relating thereto, the following shall be substituted, namely:––
"4403 99 19----Rose Wood (Dalbergea Latifolio )m312.5%
---Sal (Chorea robusta, Sandalwood (Santalum album), Semul (Bombax ceiba), Walnut wood (Juglans binata), Anjam (Hardwickia binata), Sisso (Dalbergia sisso) and White cedar (Dysozylum spp) and the like:
4403 99 21----Sal (Chorea robusta)m312.5% ";
(d)the tariff item 4403 99 26 and the entries relating thereto shall be omitted;
(e)for tariff item 4403 99 29 and the entries relating thereto, the following shall be substituted, namely:––
"4403 99 90---Otherm312.5% ";
(v)in heading 4406, for tariff items 4406 10 00 and 4406 90 00 and the entries relating thereto, the following shall be substituted, namely:–
"-Not impregnated:
4406 11 00--Coniferousm312.5%
4406 12 00--Non-coniferousm312.5%
-Other:
4406 91 00--Coniferousm312.5%
4406 92 00--Non-coniferousm312.5% ";
(vi)in heading 4407,––
(a)for sub-heading 4407 10, tariff items 4407 10 10 to 4407 21 00 and the entries relating thereto, the following shall be substituted, namely:––
"-Coniferous:
4407 11 00--Of pine (Pinus spp.)m3Nil
4407 12 00--Of fir (Abies spp.) and Spruce (Picea spp.)m3Nil
4407 19--Other:
4407 19 10---Douglas fir (Pseudotsuga menziesii)m3Nil
4407 19 90---Otherm3Nil
-Of tropical wood:
4407 21 00--Mahogany (Swietenia spp.)m3Nil ";
(b)after tariff item 4407 95 00 and the entries relating thereto, the following shall be inserted, namely:––
"4407 96 00--Of birch (Betula spp.)m3Nil
4407 97 00--Of poplar and aspen (Populus spp.)m3Nil ";
(c)tariff item 4407 99 10 and the entries relating thereto shall be omitted;
(vii)in heading 4408,––
(a)for tariff items 4408 10 90 to sub-heading 4408 31, and the entries relating thereto, the following shall be substituted, namely:––
"4408 10 90---Otherkg.12.5%
-Of tropical wood:
4408 31--Of Dark red meranti, Light red meranti, Meranti bakau:";
(b)after tariff item 4409 21 00 and the entries relating thereto, the following shall be inserted, namely:––
"4409 22 00--Of tropical woodkg.12.5% ";
(viii)in heading 4412,––
(a)for sub-heading 4412 31 and the entries relating thereto, the following shall be substituted, namely:––
"4412 31--With at least one outer ply of tropical wood:";
(b)for sub-heading 4412 32, tariff items 4412 32 10 to 4412 32 90, sub-heading 4412 39, tariff items 4412 39 10 to 4412 39 90 and the entries relating thereto, the following shall be substituted, namely:––
"4412 33--Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.):
4412 33 10---Decorative plywoodm312.5%
4412 33 20---Tea chest panels, shooks whether or not packed in setsm312.5%
4412 33 30---Marine and aircraft plywoodm312.5%
4412 33 40---Cutting and trimmings of plywood of width not exceeding 5cmm312.5%
4412 33 90---Otherm312.5%
4412 34--Other, with at least one outer ply of non-coniferous wood not specified under sub-heading 4412 33:
4412 34 10---Decorative plywoodm312.5%
4412 34 20---Tea chest panels, shooks whether or not packed in setsm312.5%
4412 34 30---Marine and aircraft plywoodm312.5%
4412 34 40---Cutting and trimmings of plywood of width not exceeding 5cmm312.5%
4412 34 90---Otherm312.5%
4412 39--Other, with both outer plies of coniferous wood:
4412 39 10---Decorative plywoodm312.5%
4412 39 20---Tea chest panels, shooks whether or not packed in setsm312.5%
4412 39 30---Marine and aircraft plywoodm312.5%
4412 39 40---Cutting and trimmings of plywood of width not exceeding 5cmm312.5%
4412 39 90---Otherm312.5% ";
(ix)in heading 4418, for tariff items 4418 71 00 to 4418 90 00 and the entries relating thereto, the following shall be substituted, namely:––
"-Assembled flooring panels:
4418 73 00--Of bamboo or with at least the top layer (wear layer) of bambookg.12.5%
4418 74 00--Other, for mosaic floorskg.12.5%
4418 75 00--Other, multilayerkg.12.5%
4418 79 00--Otherkg.12.5%
-Other:
4418 91 00--Of bambookg.12.5%
4418 99 00--Otherkg.12.5% ";
(x)for heading 4419, sub-heading 4419 00, tariff items 4419 00 10 and 4419 00 20 and the entries relating thereto, the following shall be substituted, namely:––
"4419-TABLEWARE AND KITCHENWARE, OF WOOD
-Of bamboo:
4419 11 00--Bread boards, chopping boards and similar boardskg.12.5%
4419 12 00--Chopstickskg.12.5%
4419 19 00--Otherkg.12.5%
4419 90-Other:
4419 90 10---Bread boards, chopping boards and similar boardskg.12.5%
4419 90 20---Chopstickskg.12.5%
4419 90 90---Otherkg.12.5%";
(xi)in heading 4421, for sub-heading 4421 90, tariff items 4421 90 11 to 4421 90 90 and the entries relating thereto, the following shall be substituted, namely:––
"-Other:
4421 91--Of bamboo:
---Spools, cops, bobbins, sewing thread reels and the like of turned wood:
4421 91 11----For cotton machinerykg.12.5%
4422 91 12----For jute machinerykg.12.5%
4423 91 13----For silk regenerated and synthetic fibre machinerykg.12.5%
4424 91 14----For other machinerykg.12.5%
4421 91 19----Otherkg.12.5%
4421 91 20---Wood Paving Blockskg.12.5%
4421 91 30---Match splintskg.12.5%
4421 91 40---Pencil slatskg.12.5%
4421 91 50---Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structureskg.12.5%
4421 91 60---Parts of domestic decorative articles used as tableware and kitchenwarekg.12.5%
4421 91 70---Articles of densified wood not included or specified elsewherekg.12.5%
4421 91 90---Otherkg.12.5%
4421 99--Other:
---Spools, cops, bobbins, sewing thread reels and the like of turned wood:
4421 99 11----For cotton machinerykg.12.5%
4421 99 12----For jute machinerykg.12.5%
4421 99 13----For silk regenerated and synthetic fibre machinerykg.12.5%
4421 99 14----For other machinerykg.12.5%
4421 99 19----Otherkg.12.5%
4421 99 20---Wood Paving Blockskg.12.5%
4421 99 30---Match splintskg.12.5%
4421 99 40---Pencil slatskg.12.5%
4421 99 50---Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structureskg.12.5%
4421 99 60---Parts of domestic decorative articles used as tableware and kitchenwarekg.12.5%
4421 99 70---Articles of densified wood not included or specified elsewherekg.12.5%
4421 99 90---Otherkg.12.5% ";

(23) in Chapter 48,––

(i)in Note 4, after the words, figures and letters "more than 65g/m² ", the words, brackets, figures and letters", and apply only to paper: (a) in strips or rolls of a width exceeding 28cm; or (b) in rectangular (including square) sheets with one side exceeding 28cm and the other side exceeding 15cm in the unfolded state" shall be inserted;
(ii)in Note 8, the figures and word "4801, and" shall be omitted;

(24) in Chapter 54,––

(i)in heading 5402, for the entry in column (2) occurring after the entry against the heading 5402, the following entry shall be substituted, namely:––
"-High tenacity yarn of nylon or other polyamides, whether or not textured:";
(ii)for sub-heading 5402 20 and the entries relating thereto, the following shall be substituted, namely:––
"5402 20--High tenacity yarn of polyesters, whether or not textured: ";
(iii)after tariff item 5402 52 00 and the entries relating thereto, the following shall be inserted, namely:––
"5402 53 00--Of polypropylenekg.12.5% ";
(iv)after tariff item 5402 62 00 and the entries relating thereto, the following shall be inserted, namely:––
"5402 63 00--Of polypropylenekg.12.5% ";

(25) in Chapter 55,––

(i)for heading 5502, sub-heading 5502 00, tariff items 5502 10 00 to 5502 90 00 and the entries relating thereto, the following shall be substituted, namely:––
"5502ARTIFICIAL FILAMENT TOW
5502 10--Of cellulose acetate:
5502 10 10---Viscose rayon towkg.12.5%
5502 10 90---Otherkg.12.5%
5502 90--Other:
5502 90 10---Viscose rayon towkg.12.5%
5502 90 90---Otherkg.12.5% ";
(ii)after tariff item 5506 30 00 and the entries relating thereto, the following shall be inserted, namely:––
"5506 40 00-Of polypropylenekg.12.5% ";

(26) in Chapter 56, for heading 5601, sub-heading 5601 21 and the entries relating thereto, the following shall be substituted, namely:––

"5601WADDING OF TEXTILE MATERIALS AND ARTICLES THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5MM IN LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS
-Wadding of textile materials and articles thereof:
5601 21--Of cotton:";

(27) in Chapter 57, in heading 5704, after tariff item 5704 10 00 and the entries relating thereto, the following shall be inserted, namely:––

"5704 20-Tiles, having a maximum surface area exceeding 0.3 m² but not exceeding 1 m²:
5704 20 10---Cottonm212.5%
5704 20 20---Woollen, other than artwarem212.5%
5704 20 90---Otherm212.5% ";

(28) in Chapter 60,––

(i)after Note 3, the following shall be inserted, namely:––
"Sub-heading Note
Sub-heading 6005 35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30g/m2 and not more than 55g/m2 , having a mesh size of not less than 20holes/cm2 and not more than 100 holes/cm2, and impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO)." ;
(ii)for tariff items 6005 31 00 to 6005 34 00 and the entries relating thereto, the following shall be substituted, namely:––
"6005 35 00--Fabrics specified in Sub-heading Note 1 to this Chapterkg.12.5%
6005 36 00--Other, unbleached or bleachedkg.12.5%
6005 37 00--Other, dyedkg.12.5%
6005 38 00--Other, of yarns of different colourskg.12.5%
6005 39 00--Other, printedkg.12.5% ";

(29) in Chapter 63,––

(i)after Note 3, the following shall be inserted, namely:––
"Sub-heading Note:
Sub-heading 6304 20 covers articles made from fabrics, impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphosmethyl (ISO).";
(ii)in heading 6304, after tariff item 6304 19 90 and the entries relating thereto, the following shall be inserted, namely:––
"6304 20 00-Bed nets, of warp knit fabrics specified in Sub-heading Note 1 to this Chapteru12.5% ";

(30) in Chapter 68, in Note1, for clause (m), the following clause shall be substituted, namely:––

"(m)articles of heading 9602, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 9606 (for example, buttons), of heading 9609 (for example, slate pencils), heading 9610 (for example, drawing slates) or of heading 9620 (monopods, bipods, tripods and similar articles); or";

(31) in Chapter 69,––

(i)for heading 6907, sub-heading 6907 10, tariff items 6907 10 10 and 6907 10 90, sub-heading 6907 90, tariff items 6907 90 10 and 6907 90 90 and the entries relating thereto, the following shall be substituted, namely:––
"6907CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING; FINISHING CERAMICS
-Flags and paving, hearth or wall tiles, other than those of sub-headings 6907 30 and 6907 40:
6907 21 00--Of a water absorption coefficient by weight not exceeding 0.5%m212.5%
6907 22 00--Of a water absorption coefficient by weight exceeding 0.5% but not exceeding 10 %m212.5%
6907 23 00--Of a water absorption coefficient by weight exceeding 10%m212.5%
6907 30-Mosaic cubes and the like, other than those of sub-heading 6907 40:
6907 30 10---Mosaic cubes and the like, other than those of sub-heading 6907 40m212.5%
6907 40-Finishing ceramics:
6907 40 10---Finishing ceramicsm212.5% ";
(ii)the heading 6908, sub-heading 6908 10, tariff items 6908 10 10 to 6908 10 90, sub-heading 6908 90 and tariff items 6908 90 10 to 6908 90 90 and the entries relating thereto shall be omitted;

(32) in Section XV, in Note 1, for clause (m), the following clause shall be substituted, namely:––

"(m)hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or";

(33) in Chapter 74, in Note 1, for clause (c), the following clause shall be substituted, namely:––

"(c)Master alloys
Alloys containing with other elements more than 10 per cent. by weight, of copper not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphuring agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorous falls in heading 2853.";

(34) in Chapter 82, for the entry in column (2) occurring against the heading 8205, for the words "MACHINE TOOLS", the words "MACHINE-TOOLS OR WATER-JET CUTTING MACHINES" shall be substituted;

(35) in Chapter 83, for the entry occurring against heading 8308, the following shall be substituted, namely:––

"8308CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING OR CLOTHING ACCESSORIES, FOOTWEAR, JEWELLERY, WRIST WATCHES, BOOKS, AWNINGS, LEATHER GOODS, TRAVEL GOODS OR SADDLERY OR FOR OTHER MADE UP ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METAL ";

(36) in Section XVI, in Note 1, for clause (q), the following clause shall be substituted, namely:––

"(q)typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 9620.";

(37) in Chapter 84,––

(i)in Note 1,––
(A)in clause (f), the word "or" shall be omitted;
(B)after clause (f), the following clause shall be inserted, namely:––
"(g) radiators for the articles of Section XVII; or";
(C)the existing clause (g) shall be re-lettered as (h);
(ii)in Note 2, in clause (e), for the words "machinery or plant", the words "machinery, plant or laboratory equipment" shall be substituted;
(iii)in Note 9, for clause (A), the following clause shall be substituted, namely:––
'(A)Notes 9(a) and 9(b) to Chapter 85 also apply with respect to the expressions "semiconductor devices" and "electronic integrated circuits", respectively, as used in this Note and in heading 8486. However, for the purposes of this Note and of heading 8486, the expression "semiconductor devices" also covers photosensitive semiconductor devices and light-emitting diodes (LED).';
(iv)in Sub-heading Notes,—
(A)the following new Sub-heading Note 1 shall be inserted, namely:––
'1.For the purposes of sub-heading 8465 20, the term "machining centres" applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.';
(B)the existing Sub-heading Note 1 shall be re-numbered as Sub-heading Note 2 and after Sub-heading Note 2 as so re-numbered, the following Sub-heading Note shall be inserted, namely:––
'3.For the purposes of sub-heading 8481 20, the expression "valves for oleohydraulic or pneumatic transmissions" means valves which are used specifically in the transmission of "fluid power" in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Sub-heading 8481 20 takes precedence over all other subheadings of heading 8481.';
(C)the existing Sub-heading Note 2 shall be re-numbered as Sub-heading Note 4;
(v)in heading 8415, for sub-heading 8415 10 and the entries relating thereto, the following shall be substituted, namely:––
'8415 10-Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system":';
(vi)in heading 8424,––
(a)after tariff item 8424 30 00 and the entries relating thereto, the following shall be inserted, namely:––
"-Agricultural or horticultural sprayers
8424 41 00- - Portable sprayersuNil
8424 49 00- -OtheruNil ";
(b)for tariff item 8424 81 00 and the entries relating thereto, the following shall be substituted, namely:––
"8424 82 00- -Agricultural or horticulturaluNil ";
(vii)in heading 8432,––
(a)for tariff item 8432 30 00 and the entries relating thereto, the following shall be substituted, namely:––
"-Seeders, planters and transplanters:
8432 31 00- -Seeders, planters and transplanters:
8432 31 00- - No-till direct seeders, planters and transplantersuNil
8432 39 00- -OtheruNil ";
(b)for tariff item 8432 40 00 and the entries relating thereto, the following shall be substituted, namely:––
"-Manure spreaders and fertiliser distributors:
8432 41 00- - Manure spreadersuNil
8432 42 00- -Fertiliser distributorsuNil ";
(viii)for heading 8442 and the entries relating thereto, the following shall be substituted, namely:––
"8442MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINES OF HEADINGS 8456 TO 8465) FOR PREPARING OR MAKING PLATES, PRINTING COMPONENTS; PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED)";
(ix)in heading 8456,––
(a)for tariff item 8456 10 00 and the entries relating thereto, the following shall be substituted, namely:––
"- Operated by laser or other light or photon beam processes:
8456 11 00- - Operated by laseru12.5%
8456 12 00- -Operated by other light or photon beam processesu12.5%
(b)after tariff item 8456 30 00 and the entries relating thereto, the following shall be inserted, namely:––
"8456 40 00-Operated by plasma arc processesu12.5%
8456 50 00-Water-jet cutting machinesu12.5%
(x)for sub-heading 8459 40, tariff items 8459 40 10 to 8459 40 90 and the entries relating thereto, the following shall be substituted, namely:––
"-Other boring machines
8459 41- -Numerically controlled:
8459 41 10- - -Jig boring machines, horizontu12.5%
8459 41 20- - -Fine boring machines, horizontau12.5%
8459 41 30- - -Fine boring machines, verticalu12.5%
8459 41 90- - -Otheru12.5%
8459 49- -Other:u12.5%
8459 49 10- - -Jig boring machines, horizontalu12.5%
8459 49 20- - -Fine boring machines, horizontalu12.5%
8459 49 30- - -Fine boring machines, verticalu12.5%
8459 49 90- - -Otheru12.5%
(xi)for heading 8460, tariff items 8460 11 00 to 8460 21 00, sub-heading 8460 29, tariff items 8460 29 10 to 8460 29 90 and the entries relating thereto, the following shall be substituted, namely:––
"8460MACHINE-TOOLS FOR DEBURRING, SHARPENING, GRINDING, HONING, LAPPING, POLISHING OR OTHERWISE FINISHING METAL, OR CERMETS BY MEANS OF GRINDING STONES, ABRASIVES OR POLISHING PRODUCTS, OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACHINES OF HEADING 8461
-Flat-surface grinding machines:
8460 12 00- -Numerically controlledu12.5%
8460 19 00- -Otheru12.5%
- Other grinding machines:u12.5%
8460 22 00- -Centreless grinding machines, numerically controlledu12.5%
8460 23 00- -Other cylindrical grinding machines, numerically controlledu12.5%
8460 24 00- -Other, numerically controlledu12.5%
8460 29- -Other:u12.5%
8460 29 10- - -Cylindrical grindersu12.5%
8460 29 20- - -Internal grindersu12.5%
8460 29 30- - -Centreless grindersu12.5%
8460 29 40- - -Profile grindersu12.5%
8460 29 90- - -Otheru12.5%
(xii)after tariff item 8465 10 00 and the entries relating thereto, the following shall be inserted, namely:––
"8465 20 00-Machining centresu12.5%";
(xiii)in heading 8466,––
(a)for heading 8466, and the entries relating thereto, the following shall be substituted, namely:––
"8466PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADINGS 8456 TO 8465 INCLUDING WORK OR TOOL HOLDERS, SELF-OPENING DIEHEADS, DIVIDING HEADS AND OTHER SPECIAL ATTACHMENTS FOR THE MACHINES; TOOL HOLDERS FOR ANY TYPE OF TOOL, FOR WORKING IN THE HAND";
(b)for sub-heading 8466 30 and the entries relating thereto, the following shall be substituted, namely:––
"8466 30-Dividing heads and other special attachments for machines:" ;
(xiv)the heading 8469, sub-heading 8469 00, tariff items 8469 00 10 to 8469 00 90 and the entries relating thereto shall be omitted;
(xv)in heading 8472, for tariff item 8472 90 90 and the entries relating thereto the following shall be substituted, namely:––
"- - -Other:
8472 90 91- - - -Word-processing machinesu12.5%
8472 90 92- - - -Automatic typewriteru12.5%
8472 90 93- - - -Braille typewriters, electricuNil
8472 90 94- - - -Braille typewriters, non-electricuNil
8472 90 95- - - -Other typewriters, electric or non-electricu12.5%
8472 90 99- - - -Otheru12.5%";
(xvi)in heading 8473,––
(a)for heading 8473 and the entries relating thereto, the following shall be substituted, namely:––
"8473PARTS AND ACCESSORIES (OTHER THAN COVERS, CARRYING CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MACHINES OF HEADINGS 8470 TO 8472";
(b)the tariff item 8473 10 00 and the entries relating thereto shall be omitted
(c)for tariff item 8473 50 00 and the entries relating thereto, the following shall be substituted, namely:—
"8473 50 00-Parts and accessories equally suitable for use with the machines of two or more of the headings 8470 to 847u12.5%";

(38) in Chapter 85,––

(i)in the Notes, after Note 2, the following shall be inserted, namely:––
'3.For the purposes of heading 8507, the expression "electric accumulators" includes those presented with ancillary components which contribute to the accumulator's function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.';
(ii)the existing Notes 3, 4, 5, 6, 7, 8 and 9 shall respectively be re-numbered as 4, 5, 6, 7, 8, 9 and 10 ;
(iii)in Note 9 as so re-numbered, in clause (b), after sub-clause (iii), the following new sub-clause shall be inserted, namely:––
'(iv)Multi-component integrated circuits (MCOs): a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components: silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 8532, 8533, 8541, or inductors classifiable under heading 8504, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads.

For the purpose of this definition:

(1)"Components" may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.
(2)"Silicon based" means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die.
(3)(a) "Silicon based sensors" consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. "Physical or chemical quantities" relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.
(b) "Silicon based actuators" consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement.
(c) "Silicon based resonators" are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.
(d) "Silicon based oscillators" are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.';
(iv)in heading 8528, for tariff items 8528 41 00 to 8528 69 00 and the entries relating thereto, the following shall be substituted, namely:–
"8528 42 00- -Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471u12.5%
8528 49 00- -Otheru12.5%
-Other monitors:
8528 52 00- -Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471u12.5%
8528 59 00- -Otheru12.5%
-Projectors:
8528 62 00- -Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471u12.5%
8528 69 00 -- - Otheru12.5%";
(v)for tariff item 8531 20 00 and the entries relating thereto, the following shall be substituted, namely:––
"8531 20 00-Indicator panels incorporating liquid crystal devices (LCD) or light-emitting diodes (LEDu12.5%";
(vi)in heading 8539,––
(a)for heading 8539 and the entries relating thereto, the following shall be substituted, namely:––
"8539ELECTRIC FILAMENT OR DISCHARGE LAMPS INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS, ARC LAMPS; LIGHT-EMITTING DIODE (LED) LAMPS";
(b)after tariff item 8539 49 00 and the entries relating thereto, the following shall be inserted, namely:––
"8539 50 00-Light-emitting diode (LED) lampsu12.5%";
(vii)in heading 8541,––
(a)for heading 8541 and the entries relating thereto, the following shall be substituted, namely:––
"8541DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI-CONDUCTOR DEVICES; INCLUDING PHOTO VOLTAIC CELLS, WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT-EMITTING DIODES (LED); MOUNTED PIEZO-ELECTRIC CRYSTALS";
(b)for tariff item 8541 10 00 and the entries relating thereto, the following shall be substituted, namely:––
"8541 10 00-Diodes, other than photosensitive or light-emitting diodes(LED)u12.5% ";
(c)for sub-heading 8541 40 and the entries relating thereto, the following shall be substituted, namely:––
"8541 40-Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED):";";

(39) in Section XVII, in Note 2, for clause (e), the following clause shall be substituted, namely:––

"(e)machines and apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section, articles of heading 8481 or 8482 or, provided they constitute integral parts of engines and motors, articles of heading 8483;";

(40) in Chapter 87,––

(i)in heading 8701,––
(a)for tariff item 8701 10 00, the following shall be substituted, namely:––
"8701 10 00-Single axle tractorsu12.5% ";
(b)for sub-heading 8701 90, tariff items 8701 90 10 and 8701 90 90 and the entries relating thereto, the following shall be substituted, namely:–
"-Other, of an engine power:
8701 91 00- -Not exceeding 18 kWu12.5%
8701 92 00- -Exceeding 18 kW but not exceeding 37 kWu12.5%
8701 93 00- -Exceeding 37 kW but not exceeding 75 kWu12.5%
8701 94 00- -Exceeding 75 kW but not exceeding 130 kWu12.5%
8701 95 00- -Exceeding 130 kWu12.5%";
(ii)in heading 8702, for sub-heading 8702 10, tariff items 8702 10 11 to 8702 10 99, sub-heading 8702 90, tariff items 8702 90 11 to 8702 90 99, the following shall be substituted, namely:—
"8702 10-With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
- - -Vehicles for transport of not more than 13 persons, including the driver:
8702 10 11- - - -Integrated monocoque vehicle, air-conditionedu27%
8702 10 12- - - -Integrated monocoque vehicle, non air-conditionedu27%
8702 10 18- - - -Other, air-conditionedu27%
8702 10 19 -- - - -Other, non air-conditionedu27%
- - -Other:
8702 10 21- - - -Integrated monocoque vehicle, air-conditionedu12.5%
8702 10 22- - - -Integrated monocoque vehicle, non air-conditionedu12.5%
8702 10 28- - - -Other, air-conditionedu12.5%
8702 10 29- - - -Other, non air-conditionedu12.5%
8702 20- With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
- - -Vehicles for transport of not more than 13 persons, including the driver:
8702 20 11- - - -Integrated monocoque vehicle, air-conditionedu27%
8702 20 12- - - -Integrated monocoque vehicle, non air-conditionedu27%
8702 20 18- - - -Other, air-conditionedu27%
8702 20 19- - - -Other, non air-conditionedu27%
- - -Other:
8702 20 21- - - -Integrated monocoque vehicle, air-conditionedu12.5%
8702 20 22- - - -Integrated monocoque vehicle, non air-conditionedu12.5%
8702 20 28- - - -Other, air-conditionedu12.5%
8702 20 29- - - -Other, non air-conditionedu12.5%
8702 30- With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:
- - -Vehicles for transport of not more than 13 persons, including the driver:
8702 30 11- - - -Integrated monocoque vehicle, air-conditionedu27%
8702 30 12- - - -Integrated monocoque vehicle, non air-conditionedu27%
8702 30 18- - - -Other, air-conditionedu27%
8702 30 19- - - -Other, non air-conditionedu27%
- - -Other:
8702 30 21- - - -Integrated monocoque vehicle, air-conditionedu12.5%
8702 30 22- - - -Integrated monocoque vehicle, non air-conditionedu12.5%
8702 30 28- - - -Other, air-conditionedu12.5%
8702 30 29- - - -Other, non air-conditionedu12.5%
8702 40-With only electric motor for propulsion:
- - -Vehicles for transport of not more than 13 persons, including the driver:
8702 40 11- - - -Integrated monocoque vehicle, air-conditionedu12.5%
8702 40 12- - - -Integrated monocoque vehicle, non air-conditionedu12.5%
8702 40 18- - - -Other, air-conditionedu12.5%
8702 40 19- - - -Other, non air-conditionedu12.5%
- - -Other:
8702 40 21- - - -Integrated monocoque vehicle, air-conditionedu12.5%
8702 40 22- - - -Integrated monocoque vehicle, non air-conditionedu12.5%
8702 40 28- - - -Other, air-conditionedu12.5%
8702 40 29- - - -Other, non air-conditionedu12.5%
8702 90-Other:
- - -Vehicles for transport of not more than 13 persons, including the driver:
8702 90 11- - - -Integrated monocoque vehicle, air-conditionedu27%
8702 90 12- - - -Integrated monocoque vehicle, non air-conditionedu27%
8702 90 18- - - -Other, air-conditionedu27%
8702 90 19- - - -Other, non air-conditionedu27%";
- - -Other:
8702 90 21- - - -Integrated monocoque vehicle, air-conditionedu27%
8702 90 22- - - -Integrated monocoque vehicle, non air-conditionedu27%
8702 90 28- - - -Other, air-conditionedu27%
8702 90 29- - - -Other, non air-conditionedu27%";
(iii)in heading 8703,––
(a)in the entry in column (2) occurring after tariff item 8703 10 90 and the entries relating thereto, after the word "with", the word "only" shall be inserted;
(b)in the entry in column (2) occurring after tariff item 8703 24 99 and the entries relating thereto, for the words "with compression ignition", the words "with only compression-ignition" shall be substituted;
(c)the tariff items 8703 31 20 and 8703 32 20 and the entries relating thereto shall be omitted;
(d)after tariff item 8703 33 99 and the entries relating thereto, the following shall be inserted, namely:––
"8703 40-Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
8703 40 10- - -Vehicles principally designed for transport of more than seven persons, including driveru30%
8703 40 20- - -Specialised transport vehicles such as ambulances, prison vans and the likeu30%
8703 40 30- - -Motor carsu30%
8703 40 40- - -Three-wheeled vehiclesu24%
8703 40 90- - -Otheru30%
8703 50-Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
8703 50 10- - -Vehicles principally designed for transport of more than seven persons, including driveru30%
8703 50 20- - -Specialised transport vehicles such as ambulances, prison vans and the likeu30%
8703 50 30- - -Motor carsu30%
8703 50 40- - -Three-wheeled vehiclesu24%
8703 50 90- - -Otheru30%
8703 60-Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
8703 60 10- - -Vehicles principally designed for transport of more than seven persons, including driveru30%
8703 60 20- - -Specialised transport vehicles such as ambulances, prison vans and the likeu30%
8703 60 30- - -Motor carsu30%
8703 60 40- - -Three-wheeled vehiclesu24%
8703 60 90- - -Otheru30%
8703 70-Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
8703 70 10- - -Vehicles principally designed for transport of more than seven persons, including driveru30%
8703 70 20- - -Specialised transport vehicles such as ambulances, prison vans and the likeu30%
8703 70 30- - -Motor carsu30%
8703 70 40- - -Three-wheeled vehiclesu24%
8703 70 90- - -Otheru30%
8703 80-Other vehicles, with only electric motor for propulsion:
8703 80 10- - -Vehicles principally designed for transport of more than seven persons, including driveru12.5%
8703 80 20- - -Specialised transport vehicles such as ambulances, prison vans and the likeu12.5%
8703 80 30- - -Motor carsu12.5%
8703 80 40- - -Three-wheeled vehiclesu12.5%
8703 80 90- - -Otheru30%";
(e)for sub-heading 8703 90, tariff items 8703 90 10 and 8703 90 90 and the entries relating thereto, the following shall be substituted, namely:––
"8703 90 00-Otheru30%";
(iv)in heading 8711,––
(a)after tariff item 8711 50 00 and the entries relating thereto, the following shall be inserted, namely:––
"8711 60-With electric motor for propulsion:
8711 60 10- - -Motor cyclesu12.5%
8711 60 20- - -Scootersu12.5%
8711 60 30- - -Mopedsu12.5%
8711 60 90- - -Othersu12.5%";
(b)for sub-heading 8711 90, tariff items 8711 90 10 to 8711 90 99 and the entries relating thereto, the following shall be substituted, namely:––
"8711 90-Other:
8711 90 10- - -Side carsu12.5%
8711 90 90- - -Otheru12.5% ";

(41) in Chapter 90,––

(i)in Note 1,––
(a)in clause (g), after the word "machine-tools", the words "or water-jet cutting machines" shall be inserted;
(b)after clause (k), the following clause shall be inserted, namely:––
"(l) monopods, bipods, tripods and similar articles, of heading 9620;";
(c)the existing clauses (l) and (m) shall respectively be re-lettered as (m) and (n);
(ii)in heading 9006, the tariff item 9006 10 00 and the entries relating thereto shall be omitted;

(42) in Chapter 92, in Note 1, for clause (d), the following clause shall be substituted, namely:––

"(d)brushes for cleaning musical instruments (heading 9603), or monopods, bipods, tripods and similar articles (heading 9620); or";

(43) in Chapter 94,––

(i)in Note 1,––
(a)in clause (k), the word "or" shall be omitted;
(b)in clause (l), the word "or" shall be inserted at the end;
(c)after clause (l), the following clause shall be inserted, namely:––
"(m) monopods, bipods, tripods and similar articles (heading 9620).";
(ii)for tariff item 9401 51 00 and the entries relating thereto, the following shall be substituted, namely:––
"9401 52 00- -Of bamboou12.5%
9401 53 00- -Of rattanu12.5% ";
(iii)for tariff item 9403 81 00 and the entries relating thereto, the following shall be substituted, namely:––
"9401 82 00- - Of bamboou12.5%
9401 83 00- -Of rattanu12.5% ";
(iv)for heading 9406, sub-heading 9406 00, tariff items 9406 00 11 to 9406 00 99 and the entries relating thereto, the following shall be substituted, namely:––
"9406PREFABRICATED BUILDINGS
9406 10-Of wood
9406 10 10- - -Green-housesu12.5%
9406 10 20- - -For cold storageu12.5%
9406 10 30- - -Silos for storing ensilageu12.5%
9406 10 90- - -Otheru12.5%
9406 90- Other:
9406 90 10- - -Green-housesu12.5%
9406 90 20- - -For cold storageu12.5%
9406 90 30- - -Silos for storing ensilageu12.5%
9406 90 90- - -Otheru12.5% ";

(44) in Chapter 95,––

(i)in Note 1,––
(a)for clause (e), the following clause shall be substituted, namely:––
"(e)fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);";
(b)after clause (t), the following clause shall be inserted, namely:––
"(u) monopods, bipods, tripods and similar articles (heading 9620);";
(c)the existing clauses (u) and (v) shall respectively be re-lettered as (v) and (w);

(45) in Chapter 96, after tariff item 9619 00 90 and the entries relating thereto, the following shall be inserted, namely:––

"9620 00 00 - MONOPODS, BIPODS, TRIPODS AND SIMILAR ARTICLESu12.5%".
Eighth Schedule, The Finance Act, 2016.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 146 Amendment of First Schedule

Questions about Section Eighth Schedule

What does Section Eighth Schedule of the Finance Act deal with?

Section Eighth Schedule of the Finance Act is headed "Eighth Schedule". THE EIGHT SCHEDULE [See section 146 (ii)] Tariff Item | Description of goods | Unit | Rate of Duty (1) | (2) | (3) | (4) In the First Schedule to the Central Excise Tariff Act, 1985,— (1) in Chapter 3,— (i) | in Note 1, in clause (c), for the words "livers and roes", the words "livers, roes and milt

How do I find court cases under Section Eighth Schedule of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 Eighth Schedule, section Eighth Schedule Finance Act 2016, section Eighth Schedule of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section Eighth Schedule of the Finance Act, and has it changed?

Its own text turns on section 146 (Amendment of First Schedule), so none of them can safely be read on its own.

When was Section Eighth Schedule of the Finance Act enacted?

Section Eighth Schedule of the Finance Act, cited as Finance Act 2016 Eighth Schedule, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.