THE FOURTH SCHEDULE

(See section 103)

In the Third Schedule to the Central Excise Act,–

(i) after serial number 15 and the entries relating thereto, the following serial number and entries shall be inserted, namely:–

S.No. Heading, sub-heading or tariff item Description of goods
(1) (2) (3)
“15A. 2101 20

Extracts, essences and concentrates, of tea or mate,

and preparations with a basis of these extracts,

essences or concentrates or with a basis of tea or mate

 

 

(ii) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted, namely-

             (1)                                                                   (2)                                                                           (3)

        23A                                                                   2202                                                                 All goods

 

(iii) against serial number 94,–

(a) for the entry in column (2), the entry “Chapter 85 or Chapter 94” shall be substituted;

(b) in column (3), for the words “except lamps for automobiles”, the words, figures, brackets and letters “falling under

heading 8539 (except lamps for automobiles), LED lights or fixtures including LED lamps falling under Chapter 85 or

heading 9405”shall be substituted.