THE TAXATION LAWS (AMENDMENT) ACT, 2017

NO. 18 OF 2017

Central Sales Tax Act, 1956:

Finance Act, 2001 and the Finance Act, 2005
clause (c) shall be omitted;
(c) "declared goods" means goods declared under
section 14 to be of special importance in inter
State trade or commerce;

(b) for clause (d), the following clause shall be

substituted, namely:— Originally
‘(d) “goods” means—
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol); "goods" includes all materials, articles,
(iv) natural gas; commodities and all other kinds of movable
(v) aviation turbine fuel; and property, but does not include 1 [newspapers]
(vi) alcoholic liquor for human consumption;’. actionable claims, stocks, shares and securities.
In the Central Sales Tax Act, section 14 shall be
omitted. GOODS OF SPECIAL IMPORTANCE IN
INTER-STATE TRADE OR COMMERCE 14.
Certain goods to be of special importance in
inter-State trade or commerce.— It is hereby
declared that the following goods are of special
importance in inter-State trade or commerce:— 5
[(i) cereals, that is to say,— (i) paddy (Oryza
sativa L.); (ii) rice (Oryza sativa L.); (iii) wheat
(Triticum vulgar, T. compactum, T.
sphaerococcum, T. dur~m, T. aestivum L. T.
dicoccum); (iv) jowar or milo {Sorghum vulgare
Pers); (v) bajra (Pennisetum typhoideum L.); (vi)
maize (Zea mays D.); (vii) ragi (eleusine
coracana Gaertn.); (viii) kodon (paspalum
scrobiulatum L.); (ix) kutki (Panicum miliare L.);
(x) barley (Hordeum vulgare L.);]
In the Central Sales Tax Act, section 15 shall be
omitted Restrictions and conditions in regard to tax on
sale or purchase of declared goods within a
State.—
In the Finance Act, 2001, in the Seventh
Schedule,—

for tariff item 2709 00 00 and the entries relating

thereto, the following

tariff item and entries shall be substituted,

namely:—

(1) (2) (3) (4)

‘‘2709 20 00 Petroleum Crude Kg. Rs. 50 per
tonne’’
In the Finance Act, 2005, in the Seventh
Schedule, tariff item 2106 90 20 and the Pan masalaa
entries relating thereto shall be omitted.
"heading", in respect of goods, means a description in list of tariff
provisions accompanied by a four-digit number and includes all sub-headings

of tariff items the first four-digits of which correspond to that number;

"sub-heading", in respect of goods, means a description in the list of tariff provisions accompanied by
a six-digit number and includes all tariff items the first six-digits of which correspond to that number;

Section iv tobacco :

"unit container" means a container, whether large or

small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to

hold a predetermined quantity or number.

Chapter 24

"brand name" means a brand name, whether registered or not, that is

to say, a name or a mark, such as a symbol, monogram, label, signature invented words or any

writing which is used in relation to a product, for the purpose of indicating, or so as to

indicate, a connection in the course of trade between the product and some person using

such name or mark with or without any indication of the identity of that person.
products of heading 2401or 2402 or 2403, labelling or relabelling of

containers or repacking from bulk packs to retail packs or the adoption of any other treatment

to render the product marketable to the consumer, shall amount to ‘‘manufacture’’.

"Pan masala containing tobacco", commonly known as ‘‘gutkha’’ or by any other name, included in
tariff item 2403 99 90, means any preparation containing betelnuts and tobacco and any one or more
of the following ingredients, namely:— `

(3) "smoking mixtures for pipes and cigarettes" of sub-heading 2403 10 does not cover

" Gudaku".

Tariff item Description of goods Unit Rate of Duty

(1) (2) (3) (4)

2401 Unmanufactured Tobacco; Tobacco Refuse

2401 10 - Tobacco, not stemmed or stripped :

2401 10 10 --- Flue cured virginia tobacco kg. 64%

2401 10 20 --- Sun cured country (natu) tobacco kg. 64%

2401 10 30 --- Sun cured virginia tobacco kg. 64%

2401 10 40 --- Burley tobacco kg. 64%

gas falling under heading 2711

"motor spirit" means any hydrocarbon oil

''natural gasoline liquid (NGL)'' is a low-boiling liquid petroleum product extracted from Natural Gas;

"aviation turbine fuel (ATF)" means any hydrocarbon oil conforming to the

Indian Standards Specification of Bureau of Indian Standards IS : 1571:1992:2000;

"high speed diesel (HSD)" means any hydrocarbon oil conforming to the

Indian Standards Specification of Bureau of Indian Standards IS: 1460:2000;

"Smoke Point" shall be determined in the apparatus known as the Smoke Point Lamp i

"Carbon Residue" shall be determined in the apparatus known as

Ramsbottom Carbon Residue Apparatus i