THE FIFTH SCHEDULE

[See section 142 (i)]

In the Third Schedule to the Central Excise Act,––

(a) for S. Nos. 40 and 41 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely:––

S. No. Heading, sub-heading or tariff items Description of goods

(1) (2) (3)

“40. 3401 All goods

41. 3402 All goods”;

(b) after S. No. 63 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:––

S. No. Heading, sub-heading or tariff items Description of goods

(1) (2) (3)

“63A. 7607 All goods”;

(c) after S. No. 81C and the entries relating thereto, the following S. No. and entries shall be inserted, namely:––

S. No. Heading, sub-heading or tariff items Description of goods

(1) (2) (3)

“81D. 8517 62 Wrist wearable devices (commonly

known as smart watches)”;

(d) against S.No. 100, in column (3), for the words “Parts, components and assemblies”, the words “Parts, components,

accessories and assemblies” shall be substituted;

(e) against S.No. 100A, in column (3), for the words “Parts, components and assemblies”, the words “Parts, components,

accessories and assemblies” shall be substituted.