PWC may go Arthur Anderson way in India after Satyam's investors all set to sue PWC-employees of PWC float their CVs        AED or SAED levied on motor spirit and high speed diesel under the respective sections of the Finance Acts and NCCD on goods leviable to it, are not required to be paid for goods exported under bond from a manufacturing unit located in a Special Economic Zone. Similarly, a manufacturer located in a SEZ would be entitled to avail of the facility of export under claim for rebate in terms of rule 18 of the Central Excise Rules in respect of these duties-Central Excise Circular No.881    Under the various incentive schemes under Foreign Trade Policy, the computation of entitlement is to be done on the FOB value of exports inclusive of commissions and discounts, if any-DGFT Policy Circular No.51     Requirement of NOC before clearance of Ozone Depleting Substance (ODS) against Advance Authorizations-DGFT Policy Circular No.52      Bad News for PWC which audited Satyam Computers-Raju admits accounting fraud in company-Raju says it was like riding a tiger not knowing how to get off without being eaten     Raju may be arrested and prosecuted      Anti-dumping duty imposed on imports of Float Glass of thickness 2 mm to 12 mm (both inclusive) of clear as well as tinted variety (other than green glass) but not including processed glass meant for decorative, industrial or automotive purposes , originating in, or exported from, the Peoples' Republic of China and Indonesia-Customs Tariff Notification No.4     Anti-dumping duty imposed on import of  Mulberry raw silk (not thrown), 2A grade and below, originating in, or exported from China-Customs Tariff Notification No.5     Full Bench of HC Ruling-High Court is empowered to condone the delay in filing the Appeals under Section 35G of the Central Excise Act, 1944 which are filed beyond the prescribed period of 180 days-Section 5 of Limitation Act will be applicable to Appeals filed under Section 35G of the Central Excise Act, 1944-AIT-2009-05-HC   Co-relation of inputs with the export product under DFIA Scheme-DGFT Policy Circular No.50   Export of Stone Aggregate and River Sand to Maldives for the year 2009-2010-DGFT Notification No.75    Income-tax (First Amendment) Rules, 2009-Rule 40E- Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB-Income Tax Notification No.1   Income-tax (2nd Amendment) Rules, 2009 –Rule 5D & 5E amended-Income Tax Notification No.2   Government specifies the National Housing Bank (Tax Saving) Term Deposit Scheme, 2008 for the purposes of clause clause (xv) of sub-section (2) of section 80C of the Income-tax Act, 1961-Income Tax Notification No.3  Truckers demand duty free import of radial tyres and lowering of service tax    As per provision of Section 47(iv) of Income Tax Act whether the transfer of capital asset by a company to its wholly subsidiary company could be regarded as transfer and therefore capital gains tax could be levied on such transfer-AIT-2008-04-HC     Government grants full service tax exemption on taxable services provided to a Goods Transport Agency by their sub-contractors-Service Tax Notification No.1        DEPB Notification No.89/2005-Customs amended to provide benefits on clearances to SEZ- Customs Tariff Notification No. 3     Amendments made in DEPB Rates vide Public Notice No. 102 dated 05.11.2008 in respect of products where DEPB rates were reduced, stand withdrawn w.e.f. 5.11.2008 itself, thereby restoring the DEPB Rates notified prior to 5.11.2008, for the said items-DGFT PN 124     Government releases Rs. 600 crore to regional authorities of DGFT for payment of pending claims of Terminal Excise Duty and Duty Drawback under deemed export scheme-Government also releases Rs. 200 crore to the Development Commissioners of SEZs for payment towards pending claims of CST in respect of supplies made to 100% EOUs     Anti-dumping duty on import of acrylonitrile butadiene rubber (NBR) originating in, or exported from, Korea RP -Customs Tariff Notification No.1      Changes in Customs duty on specified goods-Customs Tariff Notification No.2    New Drawback Rates for Boots/half boots/shoes/sandals of leather-cum synthetic/textile materials-Customs Non-Tariff Notification No.1     Drawback Rates on several products hiked-Customs Non-Tariff Notification No.2      Government announces Second Economic Stimulus Package to boost recession hit Sectors-Exemptions from CVD on TMT bars and structurals, and from CVD and Special CVD on cement, withdrawn-Full exemption from basic customs duty on zinc and ferro alloys, withdrawn-Duty drawback benefits on certain items including knitted fabrics, bicycles, agricultural hand tools and specified categories of yarn  enhanced  retrospectively from 1st September 2008-Accelerated depreciation of 50% provided for commercial vehicles to be purchased on or after 1.1.2009 upto 31.03.09-Click on the link below for details     CENVAT Credit of service tax paid on all input services up to the Port allowed to Exporters-Click on the link below for details     As demanded by AIT; FinMin finally amends CENVAT Credit Rules to allow benefit of non-reversal of Credit on clearances to SEZ Developers-Central Excise Non-Tariff Notification No.50-Click on the lik below for details     Anti-dumping duty on import of Flexible Slabstock Polyol, originating in, or exported from, the People's Republic of China, Republic of Korea, Chinese Taipei and Brazil continued till 23rd July, 2009-Customs Tariff Notification No.138     Tariff Value for import of Brass Scrap is 3252 and for Poppy Seeds 4238-Customs Non-Tariff Notification No. 141            Import of new vehicles having an FOB value of US $ 40,000 or more and engine capacity of more than 3000cc for petrol run vehicle and more than 2500cc for diesel run vehicles exempted from policy provision of Import Licensing Note No. 2-DGFT Notification No.74    CBEC clarifies the classification of 'Combined refrigerator freezer with separate external doors' would be under sub- heading 8418 10 and not under 8418 21-Customs Circular No.23    Procedure relating to sanction and pre-audit of refund claims-Customs Circular No.22       Anti-dumping duty imposed on imports of Sodium Hydroxide(Caustic Soda)originating in, or exported from, Korea ROK and the People's Republic of China-Customs Tariff Notification No.137    Abatement from MRP for payment of excise duty lowered by 3 per cent on most of the products-Abatement on Auto Parts lowered to 30 per cent-Central Excise Non-Tariff Notification No. 49     excise duty of 300 PMT notified on cement clinkers-Central Excise Tariff Notification No.64     10% ethanol blended petrol exempted from excise duty    Duty free import of capital goods and spare parts under EPCG-Customs Tariff Notification No.136  Anti-dumping duty on import of phenol-Customs Tariff Notification No.135    Authority for Advance Ruling rules looking at the nature of activities carried on or to be carried on by the liaison office of Ikea Trading (Hong Kong) Ltd. in India, no  income would accrue or arise or deemed to accrue or arise in India in terms of section 5(2)(b) of Income Tax Act, 1961-AIT-2008-482-AAR      Authority for Advance Ruling rules the swapping premium is profit derived from the business of providing long-term finance (computed under the head 'Profits & Gains of Business or Profession' before making any deduction under this clause) in terms of section 36(1)(viii) of the Income Tax Act, 1961-specified percentage thereof is eligible for deduction u/s 36(1)(viii) of the Income Tax Act in view of the fulfillment of condition for carrying this sum to the special reserve-AIT-2008-483-AAR   Definition of 'Charitable purpose' under section 2(15) of the Income-tax Act-Income Tax Circular No.11      Import of Trucks/Tippers/Dumpers and spares thereof, under EPCG Scheme by any other sector except for the mining sector is not permitted-DGFT Circular No. 48    transitional arrangements in respect of items whose import has been restricted, shall continue-DGFT Circular No.49    SION norms for export of Shea Stearine notified-DGFT PN 118    The appellant an international firm of solicitors resident in UK, has no office or fixed base in India-the income of the assessee is charged on hourly basis in India and utilised in India shall only be chargeable to Income-Tax Act as disclosed in the return of Income-AIT-2008-480-HC       CBDT clarifies that any return of income for the assessment year 2008-09 filed electronically on 30th September 2008, in respect of which the electronic acknowledgement bears the date stamp of 1st October 2008, shall be treated as having been filed within the due date, i.e. 30th September 2008     Export of cement freely allowed from all Ports-DGFT Notification No. 73    Bombay HC rules it is only after enactment of Section 66-A w.e.f. 18.4.2006 that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents- In such cases, the Indian recipient of the taxable services is deemed to be a service provider-Before enactment of Section 66-A, there was no such provision in the Act and therefore, Union of India had no authority to levy service tax-Click on the link below for details        Import of all pre-packaged commodities subjected to compliance of all the provisions of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977-Customs Circular No.21      Larger Bench of CESTAT rules in the case of provisional assessment under the Central Excise Rules, 2002 interest is required to be paid from the first day of the month succeeding the month for which such amount is determined-Interest is required to be paid even if the differential amount is paid before the order, under the Rule 7(3) of the said Rules, is issued finalizing the assessment-AIT-2008-473-CESTAT  
 
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THE  THIRD SCHEDULE

[See section  63(a)]

In the First Schedule to the Customs Tariff Act,—

(1) in Chapter 4, in tariff item 0409 00 00, for the entry in column (4), the entry “60%” shall be substituted;

(2) in Chapter 25,—

(i) for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2504 and  2510), the entry “12.5%” shall be substituted;

(ii) for the entries in column (4) and column (5) occurring against all the tariff items of heading 2504, the entry “12.5%” and “12.5%” shall respectively be substituted;

(3)  in Chapter 26, in tariff items 2620 11 00, 2620 19 00, 2620 30 10 and 2620 30 90, for the entry in column (4) occurring against each of them, the entry “12.5%” shall be substituted;

(4)   In Chapter 27,—

(i) for the entry in column (4) occurring against all the tariff items of heading 2701  (except tariff item 2701 12 00), the entry “12.5%” shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of  headings 2702, 2703 and 2704, the entry “12.5%” shall be substituted;

(iii) in tariff item 2705 00 00, for the entry in column (4), the entry “12.5%” shall be substituted;

(iv) for the entry in column (4) occurring against all the tariff items of  headings 2706, 2707 and 2708, the entry “12.5%” shall be substituted;

(v) in tariff item 2709 00 00, for the entry in column (4), the entry “5%” shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of headings 2710, 2712, 2713 and 2715, the entry “10%” shall be substituted;

(5) in Chapter 28,—

  (i) for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814), the entry “12.5%” shall be substituted;

 (ii) for the entry in column (4) occurring against all the tariff items of headings 2801, 2802, 2803, 2804 and 2805, the entry “10%” shall be substituted;

(6) in Chapter 29,—

(i) for the entry in column (4) occurring against all the tariff items (except tariff items 2902 43 00, 2905 43 00, 2905 44 00, 2917 37 00, 2933 71 00, 2936 10 00, 2936 21 00, 2936 22 10, 2936 22 90, 2936 23 10, 2936 23 90, 2936 24 00, 2936 25 00, 2936 26 10, 2936 26 90, 2936 27 00, 2936 28 00, 2936 29 10, 2936 29 20, 2936 29 30, 2936 29 40, 2936 29 50, 2936 29 90, 2936 90 00, 2937 11 00, 2937 12 00, 2937 19 00, 2937 21 00, 2937 22 00, 2937 23 00, 2937 29 00, 2937 31 00, 2937 39 00, 2937 40 00, 2937 50 00, 2937 90 00, 2939 41 10, 2939 41 20, 2939 41 90, 2939 42 00, 2939 43 00, 2939 49 00, 2939 51 00, 2939 59 00, 2941 10 10, 2941 10 20, 2941 10 30, 2941 10 40, 2941 10 50, 2941 10 90, 2941 20 10, 2941 20 90, 2941 30 10, 2941 30 20, 2941 30 90, 2941 40 00, 2941 50 00, 2941 90 11, 2941 90 12, 2941 90 13, 2941 90 14, 2941 90 19, 2941 90 20, 2941 90 30, 2941 90 40, 2941 90 50, 2941 90 60 and 2941 90 90), the entry “12.5%” shall be substituted;

(ii) in tariff items 2917 37 00 and 2933 71 00, for the entries in column (4) and column (5) occurring against each of them, the entries “12.5%” and “12.5%” shall respectively be substituted;

(iii) for the entries in column (4) and column (5) occurring against all the tariff items of headings 2936 and 2937, the entries “12.5%” and “12.5%” shall respectively be substituted;

(iv) in tariff items 2939 41 10, 2939 41 20,  2939 41 90, 2939 42 00, 2939 43 00, 2939 49 00, 2939 51 00 and 2939 59 00, for the entries in column (4) and column (5) occurring against each of them, the entries “12.5%” and “12.5%” shall respectively be substituted;

(v) for the entries in column (4) and column (5) occurring against all the tariff items of heading 2941, the entries “12.5%” and “12.5%” shall respectively be substituted;

(7) in Chapter 30,—

(i) for the entries in column (4) and column (5) occurring against all the tariff items (except all the tariff items of headings 3005 and 3006), the entries “12.5%” and “12.5%” shall respectively be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of heading 3005, the entry “12.5%” shall be substituted;

(iii) in tariff items 3006 10 10, 3006 10 20, 3006 20 00, 3006 30 00, 3006 40 00, 3006 50 00, 3006 70 00 and 3006 80 00, for the entry in column (4) occurring against each of them, the entry “12.5%” shall be substituted;

(8)   in Chapter 31, for the entry in column (4) occurring against all the tariff items (except tariff items 3102 21 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105 30 00, 3105 40 00, 3105 51 00, 3105 59 00, 3105 60 00, 3105 90 10 and 3105 90 90), the entry “12.5%” shall be substituted;

(9) in Chapter 32, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(10) in Chapter 33,—

(i)  for the entry in column (4) occurring against all the tariff items of sub-heading 3302 90, the entry “12.5%” shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of headings 3303, 3304, 3305, 3306 and 3307, the entry “12.5%”, shall be substituted;

(11) In Chapter 34,—

 (i) for the entry in column (4) occurring against all the tariff items (except tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00), the entry “12.5%”, shall be substituted;

(ii) in tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00, for the entries in column (4) and column (5) occurring against each of them, the entries “12.5%” and “12.5%” shall respectively be substituted;

(12) in Chapter 35, for the entry in column (4) occurring against all the tariff items of headings 3506 and 3507, the entry “12.5%”, shall be substituted;

(13) in Chapter 36, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(14) in Chapter 37, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(15) In Chapter 38,—

(i)  for the entry in column (4) occurring against all the tariff items (except tariff items 3801 10 00, 3802 10 00, 3809 10 00, 3812 10 00, 3815 11 00, 3815 12 10, 3815 12 90, 3818 00 10, 3818 00 90, 3823 11 11, 3823 11 12,  3823 11 19, 3823 11 90, 3823 12 00, 3823 13 00, 3823 19 00, 3823 70 10, 3823 70 20, 3823 70 30, 3823 70 40, 3823 70 90, 3824 60 10 and 3824 60 90), the entry “12.5%” shall be substituted;

(ii) in tariff items 3801 10 00, 3802 10 00, 3812 10 00, 3815 11 00, 3815 12 10 and 3815 12 90, for the entries in column (4) and column (5) occurring against each of them, the entries “12.5%” and “12.5%” shall respectively be substituted;

(16) in Chapter 39, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(17) in Chapter 40, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 4001 21 00, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00), the entry “12.5%” shall be substituted;

(18) in Chapter 41, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 4101, 4102 and 4103), the entry “12.5%” shall be substituted;

(19) in Chapter 42, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(20) in Chapter 43,—

(i) for the entry in column (4) occurring against all the tariff items of heading 4302 (except tariff item 4302 13 00),   the entry “12.5%” shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of headings 4303 and 4304, the entry  “12.5%” shall be substituted;

(21)  in Chapter 44, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 4401, 4402 and 4403), the entry “12.5%” shall be substituted;

(22) in Chapter 45, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(23) in Chapter 46, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(24)  in Chapter 47,  for the entry in column (4) occurring against all the tariff items of heading 4707, the entry “12.5%” shall be substituted;

(25)  in Chapter 48, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(26)  in Chapter 49, for the entry in column (4) occurring against all the tariff items (except tariff items 4902 10 10, 4902 10 20, 4902 90 10, 4902 90 20, 4904 00 00, 4905 10 00, 4905 91 00, 4905 99 10 and 4905 99 90), the entry “12.5%” shall be substituted;

(27)  in Chapter 50, for the entry in column (4) occurring against all the tariff items of headings  5004, 5005, 5006 and 5007, the entry “12.5%” shall be substituted;

(28)  in Chapter 51,—

(i) for the entry in column (4) occurring against all the tariff items of heading 5104, the entry “12.5%” shall be
substituted;

(ii) for the entry in column (4) occurring against all the tariff items of heading 5105 (except tariff item 5105 29 10), the entry “12.5%” shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of headings 5106, 5107, 5108, 5109 and 5110, the entry “12.5%” shall be substituted;

(iv) for the entry in column (4) occurring against all  the tariff items of sub-heading 5111 11, the entry “12.5% or Rs. 135 per sq. metre, whichever is higher” shall be substituted;

(v) for the entry in column (4) occurring against all  the tariff items of sub-heading 5111 19, the entry “12.5% or Rs. 150 per sq. metre, whichever is higher” shall be substituted;

(vi) for the entry in column (4) occurring against all  the tariff items of sub-heading 5111 20, the entry “12.5% or Rs. 80 per sq. metre, whichever is higher” shall be substituted;

(vii) for the entry in column (4) occurring against all the tariff items of sub-heading 5111 30, the entry “12.5% or Rs. 75 per sq. metre, whichever is higher” shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items of sub-heading 5111 90, the entry “12.5% or Rs. 90 per sq. metre, whichever is higher” shall be substituted;

(ix) for the entry in column (4) occurring against all the tariff items of sub-heading 5112 11, the entry “12.5% or Rs. 125 per sq. metre, whichever is higher” shall be substituted;

(x) for the entry in column (4) occurring against all the tariff items of sub-heading 5112 19, the entry “12.5% or Rs. 155 per sq. metre, whichever is higher” shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of sub-heading 5112 20, the entry “12.5% or Rs. 85 per sq. metre, whichever is higher” shall be substituted;

(xii) for the entry in column (4) occurring against all the tariff items of sub-heading 5112 30, the entry “12.5% or Rs. 110 per sq. metre, whichever is higher” shall be substituted;

(xiii)  for the entry in column (4) occurring against all the tariff items of sub-heading 5112 90, the entry “12.5% or Rs. 135 per sq. metre, whichever is higher” shall be substituted;

(xiv) for the entry in column (4) occurring against all the tariff items of heading 5113, the entry “12.5% or Rs. 60 per sq. metre, whichever is higher” shall be substituted;

(29)  in Chapter 52,—

 (i) for the entry in column (4) occurring against all the tariff items of headings 5204, 5205, 5206 and 5207, the entry “12.5%” shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of sub-headings 5208 11, 5208 12, 5208 13, 5208 19, 5208 21, 5208 22, 5208 23, 5208 29, 5208 31, 5208 32 and 5208 33, the entry “12.5%” shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 39, the entry “12.5% or Rs. 150 per kg., whichever is higher” shall be substituted;

(iv) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 41, the entry “12.5% or Rs. 9 per sq. metre, whichever is higher” shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 42, the entry “12.5% or Rs. 37 per sq. metre, whichever is higher” shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 43, the entry “12.5%” shall be substituted;

(vii) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 49, the entry “12.5% or Rs. 200 per kg., whichever is higher” shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 51, the entry “12.5% or Rs. 27 per sq. metre, whichever is higher” shall be substituted;

(ix) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 52, the entry “12.5% or Rs. 23 per sq. metre, whichever is higher” shall be substituted;

(x) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 53, the entry “12.5% or Rs. 35 per sq. metre, whichever is higher” shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of sub-heading 5208 59, the entry “12.5% or Rs. 50 per sq. metre, whichever is higher” shall be substituted;

(xii) for the entry in column (4) occurring against all  the tariff items of sub-headings 5209 11 and 5209 12, the entry “12.5%” shall be substituted;

(xiii) in tariff item 5209 19 00, for the entry in column (4), the entry “12.5%” shall be substituted;

(xiv) for the entry in column (4) occurring against all the tariff items of sub-headings 5209 21, 5209 22 and 5209 29, the entry “12.5%” shall be substituted;

(xv) for the entry in column (4) occurring against all the tariff items of sub-headings 5209 31, 5209 32 and 5209 39, the entry “12.5% or Rs. 150 per kg., whichever is higher” shall be substituted;

(xvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5209 41, the entry “12.5% or Rs. 32 per sq. metre, whichever is higher” shall be substituted;

(xvii) in tariff item 5209 42 00, for the entry in column (4), the entry “12.5% or Rs. 25 per sq. metre, whichever is higher” shall be substituted;

(xviii) for the entry in column (4) occurring against all the tariff items of sub-heading 5209 43, the entry “12.5% or Rs. 30 per sq. metre, whichever is higher” shall be substituted;

(xix) for the entry in column (4) occurring against all the tariff items of sub-heading 5209 49, the entry “12.5% or Rs. 150 per kg., whichever is higher” shall be substituted;

(xx) for the entry in column (4) occurring against all the tariff items of sub-headings 5209 51 and 5209 52, the entry “12.5% or Rs. 30 per sq. metre, whichever is higher” shall be substituted;

(xxi) for the entry in column (4) occurring against all the tariff items of sub-heading 5209 59, the entry “12.5% or Rs. 38 per sq. metre, whichever is higher” shall be substituted;

(xxii) for the entry in column (4) occurring against all the tariff items of sub-headings 5210 11 and 5210 12,  the entry “12.5%” shall be substituted;

(xxiii) in tariff item 5210 19 00, for the entry in column (4), the entry “12.5%” shall be substituted;

(xxiv) for the entry in column (4) occurring against all the tariff items of sub-headings 5210 21, 5210 22, 5210 29, 5210 31 and 5210 32,  the entry “12.5%” shall be substituted;

(xxv) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 39, the entry “12.5% or Rs. 150 per kg., whichever is higher” shall be substituted;

(xxvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 41, the entry “12.5% or Rs. 15 per sq. metre, whichever is higher” shall be substituted;

(xxvii) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 42, the entry “12.5% or Rs. 25 per sq. metre, whichever is higher” shall be substituted;

(xxviii) for the entry in column (4) occurring against all the tariff items of sub-heading 5210 49, the entry “12.5% or Rs. 185 per kg., whichever is higher” shall be substituted;

(xxix) for the entry in column (4) occurring against all the tariff items of sub-headings 5210 51, 5210 52 and 5210 59, the entry “12.5% or Rs. 15 per sq. metre, whichever is higher” shall be substituted;

(xxx) for the entry in column (4) occurring against all the tariff items of sub-headings 5211 11 and 5211 12, the entry “12.5%” shall be substituted;

(xxxi) in tariff item 5211 19 00, for the entry in column (4), the entry “12.5%” shall be substituted;

(xxxii) for the entry in column (4) occurring against all  the tariff items of sub-headings 5211 21, 5211 22 and 5211 29,  the entry “12.5%” shall be substituted;

(xxxiii) for the entry in column (4) occurring against all the tariff items of sub-headings 5211 31, 5211 32 and 5211 39, the entry “12.5% or Rs. 150 per kg., whichever is higher” shall be substituted;

(xxxiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5211 41, the entry “12.5% or Rs. 44 per sq. metre, whichever is higher” shall be substituted;

(xxxv) in tariff item 5211 42 00, for the entry in column (4), the entry “12.5% or Rs. 18 per sq. metre, whichever is higher” shall be substituted;

(xxxvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5211 43, the entry “12.5% or Rs. 40 per sq. metre, whichever is higher” shall be substituted;

(xxxvii) for the entry in column (4) occurring against all the tariff items of sub-heading 5211 49, the entry “12.5% or Rs. 150 per kg., whichever is higher” shall be substituted;

(xxxviii) for the entry in column (4) occurring against all the tariff items of sub-headings 5211 51, 5211 52 and 5211 59, the entry “12.5% or Rs. 18 per sq. metre, whichever is higher” shall be substituted;

(xxxix) in tariff items 5212 11 00, 5212 12 00, 5212 13 00 and 5212 14 00, for the entry in column (4) occurring against each of them, the entry “12.5%” shall be substituted;

(xl) in tariff item 5212 15 00, for the entry in column (4), the entry “12.5% or Rs. 165 per kg., whichever is higher” shall be substituted;

(xli) in tariff items 5212 21 00, 5212 22 00 and 5212 23 00, for the entry in column (4) occurring against each of  them, the entry “12.5%” shall be substituted;

(xlii) in tariff item 5212 24 00, for the entry in column (4), the entry “12.5% or Rs. 20 per sq. metre, whichever is higher” shall be substituted;

 

(xliii) in tariff item 5212 25 00, for the entry in column (4), the entry “12.5% or Rs. 165 per kg., whichever is higher” shall be substituted;

(30) in Chapter 53, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 5301 and 5302), the entry “12.5%” shall be substituted;

(31) in Chapter 54,—

(i) for the entry in column (4) occurring against all the tariff items of headings 5401, 5402, 5403 and 5404, the entry “12.5%” shall be substituted;

(ii) in tariff item 5405 00 00, for the entry in column (4), the entry “12.5%” shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of heading 5406, the entry “12.5%” shall be substituted;

(iv) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 10, the entry “12.5% or Rs. 115 per kg., whichever is higher” shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of sub-headings 5407 20 and 5407 30, the entry “12.5%” shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 41, the entry “12.5% or Rs. 30 per sq. metre, whichever is higher” shall be substituted;

(vii) for the entry in column (4) occurring against all  the tariff items of sub-heading 5407 42, the entry “12.5% or Rs. 60 per sq. metre, whichever is higher” shall be substituted;

(viii) in tariff item 5407 43 00, for the entry in column (4), the entry “12.5% or Rs. 67 per sq. metre, whichever is higher” shall be substituted;

(ix) for the entry in column (4) occurring against all  the tariff items of sub-heading 5407 44, the entry “12.5% or Rs. 58 per sq. metre, whichever is higher” shall be substituted;

(x) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 51, the entry “12.5% or Rs. 11 per sq. metre, whichever is higher” shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 52, the entry “12.5% or Rs. 38 per sq. metre, whichever is higher” shall be substituted;

(xii) in tariff item 5407 53 00, for the entry in column (4), the entry “12.5% or Rs. 50 per sq. metre, whichever is higher” shall be substituted;

(xiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 54, the entry “12.5% or Rs. 20 per sq. metre, whichever is higher” shall be substituted;

(xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 61, the entry “12.5% or Rs. 150 per kg., whichever is higher” shall be substituted;

(xv) in tariff item 5407 69 00, for the entry in column (4), the entry “12.5% or Rs. 60 per sq. metre, whichever is higher” shall be substituted;

(xvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 71, the entry “12.5% or Rs. 10 per sq. metre, whichever is higher” shall be substituted;

(xvii) in tariff item 5407 72 00, for the entry in column (4), the entry “12.5% or Rs. 24 per sq. metre, whichever is higher” shall be substituted;

(xviii) in tariff item 5407 73 00, for the entry in column (4), the entry “12.5% or Rs. 60 per sq. metre, whichever is higher” shall be substituted;

(xix) in tariff item 5407 74 00, for the entry in column (4), the entry “12.5% or Rs. 38 per sq. metre, whichever is higher” shall be substituted;

(xx) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 81, the entry “12.5% or Rs. 10 per sq. metre, whichever is higher” shall be substituted;

(xxi) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 82, the entry “12.5% or Rs. 42 per sq. metre, whichever is higher” shall be substituted;

(xxii) in tariff item 5407 83 00, for the entry in column (4), the entry “12.5% or Rs. 67 per sq. metre, whichever is higher” shall be substituted;

(xxiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 84, the entry “12.5% or Rs. 38 per sq. metre, whichever is higher” shall be substituted;

(xxiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5407 91, the entry “12.5% or
Rs. 15 per sq. metre, whichever is higher” shall be substituted;

(xxv) in tariff item 5407 92 00, for the entry in column (4), the entry “12.5% or Rs. 67 per sq. metre, whichever is higher” shall be substituted;

(xxvi) in tariff item 5407 93 00, for the entry in column (4), the entry “12.5% or Rs. 45 per sq. metre, whichever is higher” shall be substituted;

(xxvii) in tariff item 5407 94 00, for the entry in column (4), the entry “12.5% or Rs. 67 per sq. metre, whichever is higher” shall be substituted;

(xxviii) in tariff item 5408 10 00, for the entry in column (4), the entry “12.5%” shall be substituted;

(xxix) for the entry in column (4) occurring against all  the tariff items of sub-heading 5408 21, the entry “12.5%” shall be substituted;

(xxx) for the entry in column (4) occurring against all the tariff items of sub-heading 5408 22, the entry “12.5% or Rs. 45 per sq. metre, whichever is higher” shall be substituted;

(xxxi) in tariff item 5408 23 00, for the entry in column (4), the entry “12.5% or Rs. 47 per sq. metre, whichever is higher” shall be substituted;

(xxxii) for the entry in column (4) occurring against all the tariff items of sub-heading 5408 24, the entry “12.5% or Rs. 87 per sq. metre, whichever is higher” shall be substituted;

(xxxiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5408 31, the entry “12.5% or Rs. 25 per sq. metre, whichever is higher” shall be substituted;

(xxxiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5408 32, the entry “12.5% or Rs. 44 per sq. metre, whichever is higher” shall be substituted;

(xxxv) in tariff item 5408 33 00, for the entry in column (4), the entry “12.5% or Rs. 10 per sq. metre, whichever is higher” shall be substituted;

(xxxvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5408 34, the entry “12.5% or Rs. 11 per sq. metre, whichever is higher” shall be substituted;

(32) in Chapter 55,—

(i) for the entry in column (4) occurring against all the tariff items of headings 5501, 5502, 5503, 5504, 5505, 5506, 5507, 5508, 5509 and 5510, the entry “12.5%” shall be substituted;

(ii) in tariff items 5511 10 00 and 5511 20 00, for the entry in column (4) occuring against each of them, the entry “12.5% or Rs. 31 per kg., whichever is higher” shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of sub-heading 5511 30, the entry “12.5% or
Rs. 30 per kg., whichever is higher” shall be substituted;

(iv) for the entry in column (4) occurring against all the tariff items of sub-heading  5512 11, the entry “12.5%” shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 19, the entry “12.5%” or
Rs. 42 per sq. metre, whichever is higher” shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of sub-heading  5512 21, the entry “12.5% shall be substituted;

(vii) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 29, the entry “12.5% or
Rs. 47 per sq. metre, whichever is higher” shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items of sub-heading  5512 91, the entry “12.5%”
shall be substituted;

(ix) for the entry in column (4) occurring against all the tariff items of sub-heading 5512 99, the entry “12.5% or
Rs. 65 per kg., whichever is higher” shall be substituted;

(x) for the entry in column (4) occurring against all the tariff items of sub-headings 5513 11, 5513 12, 5513 13 and 5513 19, the entry “12.5%” shall be substituted;

(xi) in tariff items 5513 21 00 and 5513 22 00, for the entry in column (4) occurring against each of them, the entry “12.5% or Rs. 150 per kg., whichever is higher” shall be substituted;

(xii) in tariff item 5513 23 00, for the entry in column (4), the entry “12.5% or Rs. 125 per kg. or Rs. 25 per sq. metre, whichever is highest” shall be substituted;

(xiii) in tariff item 5513 29 00, for the entry in column (4), the entry “12.5% or Rs. 185 per kg., whichever is higher” shall be substituted;

(xiv) in tariff item 5513 31 00, for the entry in column (4), the entry “12.5% or Rs. 21 per sq. metre, whichever is higher” shall be substituted;

(xv) in tariff item 5513 32 00, for the entry in column (4), the entry “12.5% or Rs. 170 per kg., whichever is higher” shall be substituted;

(xvi) in tariff item 5513 33 00, for the entry in column (4), the entry “12.5% or Rs. 22 per sq. metre, whichever is higher” shall be substituted;

(xvii) in tariff item 5513 39 00, for the entry in column (4), the entry “12.5% or Rs. 125 per kg. or Rs. 30 per sq. metre, whichever is highest” shall be substituted;

(xviii) in tariff item 5513 41 00, for the entry in column (4), the entry “12.5% or Rs. 25 per sq. metre, whichever is higher” shall be substituted;

(xix) in tariff item 5513 42 00, for the entry in column (4), the entry “12.5% or Rs. 12 per sq. metre, whichever is higher” shall be substituted;

(xx) in tariff item 5513 43 00, for the entry in column (4), the entry “12.5% or Rs. 20 per sq. metre, whichever is higher” shall be substituted;

(xxi) in tariff item 5513 49 00, for the entry in column (4), the entry “12.5% or Rs. 185 per kg., whichever is higher” shall be substituted;

(xxii) for the entry in column (4) occurring against all the tariff items of sub-headings 5514 11, 5514 12, 5514 13 and 5514 19, the entry “12.5%” shall be substituted;

(xxiii) in tariff item 5514 21 00, for the entry in column (4), the entry “12.5% or Rs. 100 per kg. or Rs. 30 per sq. metre, whichever is highest” shall be substituted;

(xxiv) in tariff item 5514 22 00, for the entry in column (4), the entry “12.5% or Rs. 140 per kg., whichever is higher” shall be substituted;

(xxv) in tariff item 5514 23 00, for the entry in column (4), the entry “12.5% or Rs. 160 per kg., whichever is higher” shall be substituted;

(xxvi) in tariff item 5514 29 00, for the entry in column (4), the entry “12.5% or Rs. 170 per kg., whichever is higher” shall be substituted;

(xxvii) in tariff item 5514 31 00, for the entry in column (4), the entry “12.5% or Rs. 64 per sq. metre, whichever is higher” shall be substituted;

(xxviii) in tariff item 5514 32 00, for the entry in column (4), the entry “12.5% or Rs. 43 per sq. metre, whichever is higher” shall be substituted;

(xxix) in tariff item 5514 33 00, for the entry in column (4), the entry “12.5% or Rs. 180 per kg., whichever is higher” shall be substituted;

(xxx) in tariff item 5514 39 00, for the entry in column (4), the entry “12.5% or Rs. 31 per sq. metre, whichever is higher” shall be substituted;

(xxxi) in tariff item 5514 41 00, for the entry in column (4), the entry “12.5% or Rs. 26 per sq. metre, whichever is higher” shall be substituted;

(xxxii)  in tariff item 5514 42 00, for the entry in column (4), the entry “12.5% or Rs. 140 per kg., whichever is higher” shall be substituted;

(xxxiii) in tariff item 5514 43 00, for the entry in column (4), the entry “12.5% or Rs. 31 per sq. metre, whichever is higher” shall be substituted;

(xxxiv) in tariff item 5514 49 00, for the entry in column (4), the entry “12.5% or Rs. 160 per kg., whichever is higher” shall be substituted;

(xxxv) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 11, the entry “12.5% or Rs. 40 per sq. metre, whichever is higher” shall be substituted;

(xxxvi) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 12, the entry “12.5% or Rs. 95 per kg., whichever is higher” shall be substituted;

(xxxvii) for the entry in column (4) occurring against all the tariff items of  sub-heading 5515 13, the entry “12.5% or Rs. 75 per sq. metre, whichever is higher” shall be substituted;

(xxxviii) for the entry in column (4) occurring against all the tariff items of  sub-heading 5515 19, the entry “12.5% or Rs. 45 per sq. metre, whichever is higher” shall be substituted;

 (xxxix) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 21, the entry “12.5% or Rs. 79 per sq. metre, whichever is higher” shall be substituted;

(xl) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 22, the entry “12.5% or Rs. 140 per kg., whichever is higher” shall be substituted;

(xli) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 29, the entry “12.5% or Rs. 30 per sq. metre, whichever is higher” shall be substituted;

(xlii) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 91, the entry “12.5% or Rs. 57 per sq. metre, whichever is higher” shall be substituted;

(xliii) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 92, the entry “12.5% or Rs. 55 per sq. metre, whichever is higher” shall be substituted;

(xliv) for the entry in column (4) occurring against all the tariff items of sub-heading 5515 99, the entry “12.5% or Rs. 35 per sq. metre, whichever is higher” shall be substituted;

(xlv) for the entry in column (4) occurring against all the tariff items of sub-heading 5516 11, the entry “12.5%” shall be substituted;

(xlvi) in tariff item 5516 12 00, for the entry in column (4), the entry “12.5% or Rs. 35 per sq. metre, whichever is higher” shall be substituted;

(xlvii) in tariff item 5516 13 00, for the entry in column (4), the entry “12.5% or Rs. 40 per sq. metre, whichever is higher” shall be substituted;

 (xlviii) for the entry in column (4) occurring against all the tariff items of sub-heading 5516 14, the entry “12.5% or Rs. 12 per sq. metre, whichever is higher” shall be substituted;

(xlix) for the entry in column (4) occurring against all the tariff items of sub-heading 5516 21, the entry “12.5%” shall be substituted;

(l) in tariff items 5516 22 00 and 5516 23 00, for the entry in column (4) occurring against each of them, the entry “12.5% or Rs. 150 per kg., whichever is higher” shall be substituted;

(li) in tariff item 5516 24 00, for the entry in column (4), the entry “12.5% or Rs. 12 per sq. metre, whichever is higher” shall be substituted;

 (lii) for the entry in column (4) occurring against all the tariff items of sub-heading 5516 31, the entry “12.5%” shall be substituted;

(liii) in tariff items 5516 32 00, 5516 33 00 and 5516 34 00, for the entry in column (4) occurring against each of them, the entry “12.5%” shall be substituted;

(liv) for the entry in column (4) occurring against all the tariff items of sub-heading  5516 41, the entry “12.5%” shall be substituted;

(lv) in tariff item 5516 42 00, for the entry in column (4), the entry “12.5%” shall be substituted;

(lvi) in tariff items 5516 43 00 and 5516 44 00, for the entry in column (4) occurring against each of them, the entry “12.5% or Rs. 12 per sq. metre, whichever is higher” shall be substituted;

(lvii) for the entry in column (4) occurring against all the tariff items of sub-heading  5516 91, the entry “12.5%” shall be substituted;

(lviii) in tariff item 5516 92 00, for the entry in column (4), the entry “12.5%” shall be substituted;

(lix) in tariff item 5516 93 00, for the entry in column (4), the entry “12.5% or Rs. 21 per sq. metre, whichever is higher” shall be substituted;

    (lx) in tariff item 5516 94 00, for the entry in column (4), the entry “12.5% or Rs. 40 per sq. metre, whichever is higher” shall be substituted;

 (33) in Chapter 56, for the entry in column (4) occurring against all the tariff items, the entry “12.5%” shall be substituted;

(34) in Chapter 57,—

(i) for the entry in column (4) occurring against all the tariff items of heading 5701, the entry “12.5%” shall be substituted;

(ii) in tariff item 5702 10 00, for the entry in column (4), the entry “12.5%” shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of sub-headings 5702 20 and 5702 31, the entry “12.5%” shall be substituted;

(iv) for the entry in column (4) occurring against all the tariff items of sub-heading 5702 32, the entry “12.5% or Rs.105 per sq. metre, whichever is higher” shall be substituted;

(v) for the entry in column (4) occurring against all the tariff items of sub-headings 5702 39 and 5702 41, the entry “12.5%” shall be substituted;

(vi) for the entry in column (4) occurring against all the tariff items of sub-heading 5702 42, the entry “12.5% or Rs. 80 per sq. metre, whichever is higher” shall be substituted;

(vii) for the entry in column (4) occurring against all the tariff items of sub-headings 5702 49 and 5702 51, the entry “12.5%” shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items of sub-heading 5702 52, the entry “12.5% or Rs.105 per sq. metre, whichever is higher” shall be substituted;

(ix) for the entry in column (4) occurring against all the tariff items of sub-headings 5702 59 and 5702 91, the entry “12.5%” shall be substituted;

(x) for the entry in column (4) occurring against all the tariff items of sub-heading 5702 92, the entry “12.5% or Rs.110 per sq. metre, whichever is higher” shall be substituted;

(xi) for the entry in column (4) occurring against all the tariff items of sub-headings 5702 99 and 5703 10, the entry “12.5%” shall be substituted;

(xii) for the entry in column (4) occurring against all the tariff items of sub-heading 5703 20, the entry “12.5% or Rs. 70 per sq. metre, whichever is higher” shall be substituted;

(xiii) for the entry in column (4) occurring against all the tariff items of sub-heading 5703 30, the entry “12.5% or Rs. 55 per sq. metre, whichever is higher” shall be substituted;

(xiv) for the entry in column (4) occurring against all the tariff items of sub-heading 5703 90, the entry “12.5%” shall be substituted;

(xv) in tariff item 5704 10 00, for the entry in column (4), the entry “12.5%” shall be substituted;

(xvi) for the entry in column (4) occurring against all the tariff items of sub-heading  5704 90, the entry “12.5% or Rs. 35 per sq. metre, whichever is higher” shall be substituted;

(xvii) for the entry in column (4) occurring against all the tariff items of heading 5705, the entry “12.5%” shall be substituted;

(35) in Chapter 58,—

(i) in tariff item 5801 10 00, for the entry in column (4), the entry “12.5% or Rs. 210 per sq. metre, whichever is higher” shall be substituted;