THE SECOND SCHEDULE
(See section 2)

NOTES

1. In this Schedule, “heading”, “sub-heading”, “tariff item” and “Chapter” mean respectively a heading, sub-heading, tariff item and Chapter in the First Schedule.

2. The rules for the interpretation of the First Schedule, the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule.

3. In this Schedule, tariff item 2106 90 19 does not include the products other than preparations for lemonades or other beverages intended for use in the manufacture of aerated water.

4. In this Schedule, heading 2401 does not include the products which do not bear a brand name.

5. In this Schedule, tariff item 2403 99 90 does not include Pan Masala, other than containing tobacco.

6. In this Schedule, tariff item 2710 11 19 does not include “Naphtha”.

7. In this Schedule, heading 4011 does not include Pneumatic tyres of rubber of a kind used on cycle-rickshaws and three-wheeled powered cycle-rickshaws and used as rear tyres on tractors, including agricultural tractors.

8. In this Schedule,—

(i) heading 5402 is modified only to include synthetic filament yarn (other than sewing thread), including synthetic monofilament of less than 60 deniers;

(ii) sub-heading 5402 40 is modified only to include “other yarn, single, untwisted:”;

(iii) sub-heading 5402 50 is modified only to include “other yarn, single, twisted:”.

9. In this Schedule,—

(i) heading 8702 is modified only to include only motor vehicles principally designed for the transport of more than six persons, but not more than twelve persons, excluding the driver, including station wagon;

(ii) heading 8703 is modified only to include the motor cars and other motor vehicles principally designed for the transport of not more than six persons, excluding the driver, including station wagons, and racing cars; but does not include threewheeled motor vehicles;

(iii) tariff items of heading 8704 do not include motor vehicles, other than petrol driven;

(iv) heading 8706 shall include chassis, whether or not fitted with a cab. Tariff items of heading 8706 include chassis fitted with engines for-

(Above words "heading 8706 shall include chassis, whether or not fitted with a cab. Tariff items of heading 8706 include chassis fitted with engines for-" has been substituted vide NTF. NO. 14/2005-CE, DT. 07/03/2005)

[OLD-tariff items of heading 8706 includes chassis fitted with engines only for —]

(a) motor vehicles principally designed for the transport of more than six persons, but not more than twelve persons, excluding the driver, including station wagons;

(b) motor cars and other motor vehicles (except three-wheeled motor vehicles) principally designed for the transport of not more than six persons, excluding the driver, including station wagons and racing cars.