Page 82 - ELT_2nd_15th April 2020_Vol 372_Part

B14 EXCISE LAW TIMES [ Vol. 372

(16) in Chapter 96, -
(i) for the entry in column (4) occurring against all the tariff
items of heading 9603, the entry “20%” shall be substituted;
(ii) for the entry in column (4) occurring against tariff item
9604 00 00, the entry “20%” shall be substituted;
(iii) for the entry in column (4) occurring against all the tariff
items of headings 9615 and 9617, the entry “20%” shall be substi-
tuted.

THE THIRD SCHEDULE
[See section 117(b)]
In the Customs Tariff Act, in the First Schedule, -

Tariff Item Description of goods Unit Rate of duty
Standard Preferential
(1) (2) (3) (4) (5)

(1) in Chapter 84, for tariff item 8414 51 90 and the entries relating
thereto, the following shall be substituted, namely :-

“8414 51 50 --- Wall fans u 20% -
8414 51 90 --- Other u 20% -”;

(2) in Chapter 85, -
(i) in heading 8529, after tariff item 8529 90 20 and the entries
relating thereto, the following shall be inserted, namely :-

“8529 90 30 --- Open cell for television set u 15% -”;

(ii) in heading 8541, for tariff item 8541 40 11 and the entries
relating thereto, the following shall be subsitituted, namely :-

“8541 40 11 ---- Solar cells, not assembled u 20% -
8541 40 12 ---- Solar cells, assembled in modules u 20% -”.
or made up into panels

THE FOURTH SCHEDULE
[See section 141]
The rules for interpretation of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), the Section Notes, Chapter Notes and the General Explanatory
Notes of the said First Schedule shall apply to the interpretation of this Schedule.

EXCISE LAW TIMES  15th April 2020  98