Page 81 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] THE FINANCE ACT, 2020 B13

(iv) for the entry in column (4) occurring against tariff item
8414 51 90, the entry “20%” shall be substituted;
(v) for the entry in column (4) occurring against tariff items
8414 59 10, 8414 59 30 and 8414 59 90, the entry “10%” shall be sub-
stituted;
(vi) for the entry in column (4) occurring against tariff item
8414 59 20, the entry “20%” shall be substituted;
(vii) for the entry in column (4) occurring against tariff item
8414 80 11, the entry “12.5%” shall be substituted;
(viii) for the entry in column (4) occurring against tariff
items 8418 10 10, 8418 30 10, 8418 30 90, 8418 40 10, 8418 40 90, 8418
50 00, 8418 61 00, 8418 69 10, 8418 69 20, 8418 69 30, 8418 69 40, 8418
69 50 and 8418 69 90, the entry “15%” shall be substituted;
(ix) for the entry in column (4) occurring against tariff item
8419 89 10, the entry “10%” shall be substituted;
(x) for the entry in column (4) occurring against tariff items
8421 39 20 and 8421 39 90, the entry “15%” shall be substituted;
(13) in Chapter 85, -

(i) for the entry in column (4) occurring against tariff items
8504 40 10, 8504 40 21, 8504 40 29, 8504 40 30, 8504 40 40 and 8504
40 90, the entry “20%” shall be substituted;
(ii) for the entry in column (4) occurring against tariff items
8509 40 10, 8509 40 90 and 8509 80 00, the entry “20%” shall be sub-
stituted;
(iii) for the entry in column (4) occurring against tariff items
8510 10 00, 8510 20 00 and 8510 30 00, the entry “20%” shall be sub-
stituted;
(iv) for the entry in column (4) occurring against tariff items
8515 11 00, 8515 19 00, 8515 21 10, 8515 21 20, 8515 21 90, 8515 29 00,
8515 31 00, 8515 39 10, 8515 39 20, 8515 39 90, 8515 80 10 and 8515
80 90, the entry “10%” shall be substituted;

(v) for the entry in column (4) occurring against tariff items
8516 10 00, 8516 21 00, 8516 29 00, 8516 31 00, 8516 32 00, 8516 33 00,
8516 40 00, 8516 60 00, 8516 71 00, 8516 72 00, 8516 79 10, 8516 79 20,
8516 79 90 and 8516 80 00, the entry “20%” shall be substituted;
(vi) for the entry in column (4) occurring against tariff item
8517 70 10, the entry “20%” shall be substituted;
(14) in Chapter 94, for the entry in column (4) occurring against all
the tariff items of headings 9401, 9403, 9404 and 9405, the entry “25%”
shall be substituted;
(15) in Chapter 95, for the entry in column (4) occurring against all
the tariff items of heading 9503, the entry “60%” shall be substituted;
EXCISE LAW TIMES  15th April 2020  97