Section 5

Amendment status not verified — confirm the current text below against the official source.

In the Kerala Value Added Tax Act, 2003 (30 of 2004),-- (1) in section 2, after clause (xv), following clause shall be inserted, namely:-- "(xva) 'declared goods' mean goods declared by section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) to be of special importance in inter-state trade or commerce."; (2) in section 4, in sub-section (1), after the words "as many other members as they think fit" the words "and such additional Appellate Tribunals, as they think fit, with such members" shall be inserted; (3) in section 6, in sub-section (1),-- (i) for the seventh proviso, the following proviso shall be substituted, namely:-- "Provided also that where sale of goods other than petroleum products, manufactured in the State is to Railways, Kerala State Electricity Board, Kerala State Road Transport Corporation or Kerala Water Authority, the tax payable under clause (d) above shall, subject to such conditions and restrictions as may be prescribed, be at four per cent."; (ii) after the seventh proviso, the following provisos shall be inserted, namely:-- "Provided also that sculptural statues of national leaders and social reformers shall be exempted from tax payable under clauses (e) and (f) of subjection (1) of section 6: Provided also that the tax payable under clause (f), in respect of transfer of declared goods not in the form of goods but in some other form, shall be at the rate prescribed under the respective Schedules: Provided also that the rate of tax on the sale of used motor vehicles shall be at 0.5 per cent and that no tax is payable under sub-section (2): Provided also that, in respect of cinematographic films, turnover relating to sale of "copyright" under clause (a) and transfer of right to use under clause (c) shall be exempted."; (4) in section 8,-- (a) for clause (a), the following clause shall be substituted, namely:-- "(a) (i) any works contractor not being a dealer registered under the provisions of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), and who is not an importer may, at his option, instead of paying tax in accordance with the provisions of the said section, pay tax at three per cent of the whole contract amount; (ii) any works contractor not falling under clause (i) above may, at his option, instead of paying tax in accordance with the provisions of the said sections, pay tax at eight per cent of the whole contract amount: Provided that notwithstanding anything contained in sub-clause (ii) above, the compounded tax payable by any works contractor under this clause in respect of works contracts awarded by Government of Kerala, Kerala Water Authority or Local Authorities shall be four per cent of the whole contract amount: Provided further that the provisions of this clause shall not apply to any works contract in which the transfer of material is in the form of goods: Provided also that notwithstanding anything contained elsewhere in this Act, a works contractor who intends to pay tax at compounded rate in accordance with this clause in respect of all works undertaken by him during a year, may, instead of filing separate application for compounding for individual works, file a single option for payment of tax under this clause before 30th day of April of the year to which the option relates, subject to eligibility: Provided also that in the case of any work covered under the above provisos which remains unexecuted fully or partly at the end of the year, the contractor shall continue to pay tax in respect of such works in accordance with the provisions of this clause. Explanation:-- For the purpose of this clause "whole contract amount" shall not include the amount paid to sub-contractors for execution of the portion of works contract if the sub-contractor is a registered dealer liable to tax under subjection (1) or sub-section (lA) of section 6, and the contractor claiming deduction in respect of such amount furnishes certificates in such form as may be prescribed."; (b) in clause (c), for sub-clause (ii), the following sub-clause shall be substituted, namely:-- "(ii) Any bar attached hotel, not being a star hotel of and above three star or a club or a heritage hotel may, at its option, instead of paying tax in accordance with the provisions of section 6, but subject to such conditions and restrictions as may be prescribed, pay tax at one hundred and twenty five per cent of the tax paid or payable under this Act, in respect of the highest turnover of cooked food and beverages prepared by them, and packaged water, aerated water, cigarettes and soft drinks purchased from registered dealers, for the previous three consecutive years, immediately preceding the year to which the option relates: Provided that the dealers who have paid compounded tax during the previous year shall pay tax at one hundred and fifteen per cent of the compounded tax paid and one hundred and fifteen per cent of the tax paid on packaged water, aerated water, cigarettes and soft drinks purchased from registered dealers. Explanation:-- For the purpose of this clause "bar attached hotel" shall mean a hotel or restaurant or club or any other place, which is licensed under the Foreign Liquor Rules to serve foreign liquor falling under Serial Number 2 of the Fourth Schedule, but shall not include any hotel or restaurant, not being a star hotel, which is licensed to serve only beer."; (c) for clause (f), the following clause shall be substituted, namely:-- "(f) (i) any dealer in ornaments or wares or articles of gold, silver or platinum group metals may at his option, instead of paying tax in respect of such goods in accordance with the provisions of section 6, pay tax at one hundred and fifty per cent of the highest tax payable by him as conceded in the return or accounts, or tax paid by him under this Act, whichever is higher, for a year during any of the three consecutive years preceding that to which such option relates. Explanation 1:-- Where a dealer had not transacted any business for the last three years consecutively, the highest tax paid or payable for the year during the year or years he transacted business shall be considered for the above purpose. Explanation 2:-- Where during any such preceding year the dealer had not transacted business for any period in that financial year, the tax payable for the twelve months shall be calculated proportionately on the basis of the tax payable for the period during which such dealer had transacted business. Explanation 3:-- Dealers opting for payment of tax under this clause shall pay compounded tax in respect of all their branches existing in the year previous to the year in which the option relates. Explanation 4:-- Where a dealer has not transacted business in a new branch for any period in that financial year the tax payable for the twelve months shall be calculated proportionately on the basis of the tax payable for the period during which such dealer had transacted business. Explanation 5:-- Where a dealer opens a new branch in the current year, the additional compounded tax payable under this clause in respect of such branch shall be the average of the tax payable by him in respect of his principal place of business and all branches. Such dealers will be permitted to continue to pay compounded tax under this clause even if they do not opt for paying tax under this clause for the new branch. Explanation 6:-- Where a dealer has opted for payment of tax under this clause for the first time in 2007-08 and the tax payable in 2006-07 as per return or accounts is less than the output tax, the tax payable under this clause for 2007-08 shall be notionally redetermined on the basis of output tax for determining the tax liability for 2008-09: Provided that a dealer who opts for payment of tax under this clause may collect tax on the sales at the rate not exceeding the rate prescribed for the commodity under this Act, but where the tax so collected during the year is in excess of the tax payable for the year under this clause, the tax collected in excess shall be paid over to Government in addition to the tax payable under this clause. (ii) The assessing authority, for valid and sufficient reasons, such as shifting of place of business, holding of stock exceeding double the quantity held in the previous year, furnishing of false information, suppression of relevant information, failure to furnish such information demanded, may refuse permission to pay tax under this section and cancel the permission if any granted: Provided that no orders under this sub-clause shall be issued without giving the dealer an opportunity of being heard and without prior approval of the District Deputy Commissioner. (iii) Notwithstanding anything contained in sections 55 or 60 of this Act, orders under sub-clause (ii) shall be appealable only to the Appellate Tribunals. (iv) In case where permission has been cancelled, the amount, if any paid based on the permission, shall be apportioned against the output tax due of the dealer. (v) Where a dealer had paid tax under this clause for the previous year, the tax payable for the succeeding year under this clause shall be one hundred and fifteen per cent of such tax paid during the previous year and in case of dealers covered under Explanation 6 of this clause, one hundred and fifteen per cent of the tax so re-determined."; (5) in section 10, for sub-section (2), the following sub-sections shall be substituted, namely:-- "(2) For the purpose of sub-section (1), the contractor may produce a liability certificate in relation to such works contracts from the assessing authority showing the tax liability or tax remittance, as the case may be, of the contractor in relation to the work. (2A) In cases where a liability certificate has been produced as per sub-section (2), payment shall be effected to a works contractor, on the basis of the said certificate; and,-- (i) in case of work awarded by Government of Kerala, Kerala Water Authority or Local Authorities, after deducting four per cent of the amount paid as per the works contract; and. (ii) in other cases-- (a) after deducting eight per cent of the amount paid as per the works contract in the case of contractors registered under this Act. (b) after deducting ten per cent of the amount paid as per the works contract in the case of other contractors: Provided that the awarder shall not insist from the contractor, not being a dealer registered under the provisions of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) any certificate issued by the assessing authority showing the tax liability or tax remittances, as the case may be, of the contractor, in relation to the contract, if he has opted for payment of tax in accordance with the proviso to sub-clause (i) of clause (a) of section 8."; (6) in section 11, in sub-section (3),-- (a) in the third proviso, for the words "in excess of the rate specified under sub-section (1) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956)", the words "in excess of four per cent" shall be substituted; (b) in the fifth proviso, the following shall be added at the end, namely:-- "but the amount covered under credit notes issued by a supplier that do not affect the input tax credit already availed of or on account of reimbursement of any expenses incurred by the dealer shall not be reckoned for the purpose of assessment under this Act."; (c) after the fifth proviso, the following provisos shall be added, namely:-- "Provided also that no input tax credit shall be allowed where any dealer, with a view to evade payment of tax or in order to claim any inflated input tax credit or refunds under this Act, purchases goods from a sister concern of the dealer and where the sale consideration in respect of which has been influenced by such relationship, and there has been no physical transfer of the goods covered by the invoice: Provided also that the purchase in respect of which input tax credit availed is made from a sister concern of the dealer and there is actual physical transfer of the goods involved, and the dealer availing input tax credit sells such goods at a price lower than the price for which it was purchased, the input tax credit allowable in respect of such goods shall not exceed the output tax due on such goods. Explanation.-- For the purpose of above provisos, 'sister concern' means a business run by a proprietorship or partnership, association of persons or a company which is controlled by the dealer, or by a person whom the dealer controls, or by a person who is controlled by the same person who controls the dealer: Provided also that notwithstanding anything contained elsewhere in this Act, planters including companies or firms or society, including a co-operative society or association of individuals, whether incorporated or not, shall not be entitled to input tax credit on purchases of fertilizers, pesticides etc.,"; (7) in section 12, in sub-section (1), in the third proviso, for the words, brackets and figures "in excess of the rate specified under sub-section (1) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956)", the words "in excess of four per cent" shall be substituted; (8) in section 13, in sub-section (2), in the second proviso, for the words "in excess of the rate specified under sub-section (1) of section 8 of the Cental Sales Tax Act, 1956 (Central Act 74 of 1956)", the words "in excess of four per cent" shall be substituted; (9) after section 15A, the following sections shall be inserted, namely:-- "15B. Special drive for registration.-- Notwithstanding anything contained anywhere in this Act, dealers who had voluntarily applied for registration under the Act for the period from 15th December, 2007 to 31st March, 2008 would be entitled to,-- (a) get registration with effect from the date of commencement of business irrespective of the date of application; (b) claim input tax credit on their purchases covered under bills/ invoices of registered dealers within the State from the date of commencement of business; and (c) pay tax under sub-section (5) of section 6, subject to eligibility, or pay tax under section 8 for the relevant years subject to eligibility and filing application for compounding along with the registration application: Provided that such dealers shall be liable to pay interest on all dues and will not be entitled for any refund relating to the period prior to filing of registration application. 15C. Registration of industrial Units.-- (1) Any person who intends to establish an industrial unit may get himself registered under this section. (2) Every application for registration of an Industrial Unit shall be supported by a certificate in the prescribed form issued by the Director of Industries and Commerce, the Kerala State Industrial Development Corporation or the Kerala Financial Corporation. (3) A provisional registration certificate shall be issued to the applicant within seven days from the date of application. (4) The form of application, form of provisional registration certificate, the fee for registration, the conditions and the authority empowered to issue such certificates shall be such as may be prescribed. (5) The provisional registration certificate issued under this section shall facilitate the holder for procurement of all materials for construction and establishment of the Industrial Unit, including raw materials for trial production in such quantity as may be specified in such certificate. (6) Every holder of a provisional registration certificate, shall before starting commercial production in the Industrial Unit, get himself registered under section 15."; (10) after section 20, the following section shall be inserted, namely:-- "20A. Condonation of Delay.-- The Deputy Commissioners having jurisdiction over the area may, for valid and sufficient reasons, to be recorded in writing, condone delay,--. (a) in applying for any refund under this Act and Rules made there under, (b) in filing options under section 8 of this Act upto 31st December, 2008 for the years 2005-06, 2006-07 and 2007-08: Provided that the time limit for completion of any assessment under this Act shall be extended by a further period of three years from the date of condoning such delay, under this section."; (11) in section 22, after sub-section (6), the following sub-sections shall be inserted, namely:-- "(7) Where on scrutiny of returns or verification of accounts in any proceedings under this Act, in respect of dealers paying tax under sub section (5) of section 6, it is found that the amount of tax, if any, paid by such dealer is less than the amount of tax he is liable to pay on finalising such proceedings, the assessing authority shall direct the dealer to pay difference of tax between the amount of tax already paid and that fixed in such proceedings, together with thrice the amount of such difference as penalty. (8) No proceeding made under sub-section (7) shall be completed without affording the dealer an opportunity of being heard."; (12) in section 30, in sub-section (2) for the words, brackets, figures and letters "compounded tax under clause (a) to clause (d) of section 8", the words, brackets, figures and letters "tax under clause (a) of section 8 by those undertaking works of Government of Kerala, Kerala Water Authority and Local Authorities, and under clause (b), clause (c) (ii) and clause (d) of section 8 shall be substituted.; (13) in section 40, the following proviso shall be added, namely:-- "Provided that dealers shall be permitted to use electronic billing and accounting subject to such restrictions and conditions as may be prescribed."; (14) in section 44,-- (i) in sub-section (9), after the words "opportunity of being heard", the words "confiscate such goods and" shall be inserted; (ii) after sub-section (9), the following sub-section shall be inserted, namely:-- "(10) If any officer, in the course of any inspection or search of any business place, building or any other place finds that goods are stored in undeclared godown" such stock shall be treated as stock outside the regular books of accounts of the dealer: Provided that godowns in respect of which prior written intimation had been given to the registering authority by the dealer shall not be treated as undeclared godowns."; (15) in section 46,-- (a) for sub-section (1), the following sub-section shall be substituted, namely:-- "(1) If the Government consider that with a view to prevent or check evasion of tax under this Act in any place or places in the State it is necessary so to do, they may by notification in the Gazette notify such areas, hereinafter referred to as the notified area, and may direct setting up of check posts at such place or places, and define the boundaries of such notified area and may demarcate such boundaries by means of barriers or otherwise for the purpose of regulating the passage of goods across the notified area."; (b) in sub-section (3), after clause (d), the following clause shall be inserted, namely:-- "(e) Where goods are imported into the State through coastal cargo, through air and through the Railways, the importer or clearing agents, by whatever name called, shall, on arrival of such goods, furnish a declaration before the Commercial Tax Officer having jurisdiction over the place of import, as may be prescribed. While transporting such goods within the State or across the State, the transporter/person in charge of the vehicle/vessel shall keep a copy of such declaration duly acknowledged by the concerned authority and shall be produced for verification by any authority under this Act."; (16) in section 47, in sub-section (16), after the word "seize" the words "and confiscate" shall be inserted.; (17) in section 74, in sub-section (1), after clause (a), the following proviso shall be inserted, namely:-- "Provided that the maximum compounding fee collectable against a single offence spread over several return periods in a financial year shall be two lakh rupees."; (18) after section 79A, the following section shall be inserted, namely:-- "79B. Bar against Revision of returns.-- Notwithstanding anything contained elsewhere in this Act, where a case of tax evasion has been detected and proceedings have been initiated against such evasion, the dealer shall not be permitted to revise the returns in respect of the return period covered in the penal proceedings until such proceedings are finalised."; (19) in section 86, in sub-section (1), in the Explanation, after the words "he is appearing" the following words shall be inserted, namely:-- "or part-time employee holding Diploma in Sales Taxation issued by the Centre for Taxation Studies."; (20) in section 93, in sub-section (1), after the words "Schedule to this Act" the words "either prospectively or retrospectively" shall be inserted.; (21) in section 94, the proviso shall be omitted.; (22) in the Schedule,-- (a) in the First Schedule,-- (i) in serial No. 12B, the entries against it in column (3) shall be omitted.; (ii) after serial No. 35, in column (1) and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "35A. Paper bags **** "; (iii) after serial No. 41 in column (1) and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "41A. Recharge coupons. ****"; (iv) after serial No. 59 in column (1) and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "60 Prasadam and sale of goods received as offerings from devotees by the Devaswom Boards. ****"; 61 Products such as Chalk, umbrella and books (binding) manufactured by Kerala Federation of Blind at the point of sale by them. ****"; (b) in the Third Schedule,-- (i) in serial number 3, after item (37) and the entries against it in columns (2) and (3), the following items and entries shall respectively be inserted, namely:-- "(38) aldrops, pulley and clamps **** (39) Hangers (of all types) ****"; (ii) in serial number 13, after sub-item (h) of item (3) and the entries against it in columns (2) and (3), the following Note shall be inserted, namely:-- "Note: sub-item (h) shall be deemed to have come into force on the 1st day of April, 2005."; (iii) in serial No.19A, for the entries against it in columns (2) and (3) he following entries shall be substituted, namely:'--:" "(1) Cashew kernel including roasted and salted **** (2) Cashew soup, cashew vita, cashew powder and cashew bits ****"; (iv) after serial number 30 and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "30A. Cooked food other than those served to any airline service company or institution or shipping company for serving in aircraft, ship or steamer or served in aircraft, ship, steamer, bar attached hotels and star hotels. ****"; (v) after serial number 38 and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "38A. Generator ****"; (vi) after serial number 59 and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "59A. All medical and diagnostic equipments and Hospital instruments, apparatus, appliances, tools and aids used exclusively in medical, surgical, dental,. physiotherapy and veterinary sciences ***** (vii) for serial" number 69 and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be substituted, namely:-- "69 IT Products (1) Word processing machines, Electronic typewriters, -- (a) Word processing machines 8469.00.10 (b) Electronic typewriters 8469.00.20 (2) Microphones, multimedia speakers, headphones etc. (a) Microphones 8518.10.00 (b) Multimedia speakers 8518.22.00 (c) Headphones etc. 8518.30.00 (3) Telephone answering machines 8519.50.00 (4) Discs, tapes, solid state non-volatile storage devices, "Smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 8523 (5) IT software of any media 8523.80.20 (6) Transmission apparatus other than apparatus for radio or T. V. broadcasting (a) Base stations 8517.61.00 (b) Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus 8517.62 (7) Radio communication receivers, Radio Pagers (a) Radio pagers 8527.99.11 (b) Demodulators 8527.99.12 (c) Other 8527.99.19 (8) Aerials, antennas and parts 8529.10 (9) LCD Panels, LED panels and parts (a) LCD Panels / LED Panels 8531.20.00 (b) Parts 8531.90.00 (10) Electrical capacitors, fixed, variable and parts (a) Electrical capacitors, fixed, variable 8532 (b) Parts 8532.90.00 (11) Electronic calculators 8470.10.00 (12) Electrical resistors 8533 (13) Printed Circuits 8534.00.00 (14) Switches, connectors, relays for up to 5 amps 8536.10.10 (15) DATA/Graphic Display tubes, other than Picture tubes and parts (a) Colour 8540.40.00 (b) Black and White or other monochrome 8540.50.00 (c) Other 8540.60.00 (16) Diodes, transistors and similar semi-conductor devices 8541 (17) Electronic Integrated Circuits and Micro-assemblies 8542 (18) Signal Generators and parts (a) Signal Generators 8543.20 (b) Parts 8543.90.00 (19) Optical fibre cables made-up of individually sheathed fibres, whether or not assembled with electric conductors or filted with connectors 8544.70 (20) Optical fibre and optical fibre bundles, cables, other than those of heading 8544.70 9001.10.00 (21) Liquid Crystal devices, flat panel display devices and parts (a) Liquid Crystal devices, flat panel display devices 9013.80.10 (b) Parts 9013.90 (22) Computer systems and peripherals, Electronic diaries, Printers and Monitors (a) Computer systems and peripherals 8471 (b) Electronic diaries 8470.90.10 (c) Printers (i) Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network 8443.31 (ii) Other, capable of connect ing to an automatic data processing machine or to a network 8443.32 (iii) Parts and accessories of goods of sub-headings 8443.31 and 8443.32 (a) Ink cartridges, with print head assembly 8443.99.51 (b) Ink spray nozzle 8443.99.52 (c) Other 8443.99.59 (d) Monitors (i) Cathode Ray Tube Monitors of a kind solely or principally used in an automatic data processing system of heading 8471 8528.41.00 (ii) Other Monitors of a kind solely or principally used in an automatic data processing system of heading 8471 8528.51.00 (iii) Parts suitable for use solely or principally with the apparatus under 8528.41 and 8528.51 8529.90.90 (23) Cathode ray oscilloscopes, spectrum analysers, signal analysers-- (a) Cathode ray oscilloscopes 9030.20.00 (b) Spectrum analysers 9030.33 (c) Signal analysers (24) Parts and Accessories of HSN 84.69, 84.70 & 84.71 8473 (25) DC Micromotors, Stepper motors of 37.5 watts-- (a) Micro motors 8501.10.11 (b) Stepper motors 8501.10.12 (26) Parts of HSN 85.01 8503 (27) Uninterrupted power supply 8504.40 (28) Permanent magnets and articles 8505 (29) Electrical apparatus for line telephony or line telegraphy -- (a) Line telephone sets with cordless hand sets 8517.11 (b) Telephones for cellular networks or for other wireless networks 8517.12 (c) Other 8517.18 (d) Videophones 8517.62.90 (e) Facsimile machines (i) capable of connecting to an automatic data processing machine or to a network 8443.32.60 (ii) not capable of connecting to an automatic data processing machine 8443.39.70 (f) Teleprinters 8443.32.90 (g) Attachments for telephones 8517.69.70 (h) Subscriber end equipment 8517.69.50 (i) Set top boxes for gaining access to the internet 8517.69.60 (30) Parts of HSN heading No. 8517 8517.70"; (viii) in serial No. 83,-- (a) for item (19) and the entries against it in columns (2) and (3), the following item and entries shall respectively be substituted,. namely:-- "(19) all kinds of printing machinery and parts thereof ****"; (b) for item (27) and the entries against it in columns (2), and (3), the following item and entries shall respectively be substituted, namely:-- "(27) Lathes and its parts. ****"; (c) for item (28) and the entries against it in columns (2) and (3). the following item and entries shall respectively be substituted, namely:-- "(28) Machine tools and parts thereof 8456, 8459, 8460, 8461, 8462, 8463, 8464, 8465, 8466, 8467"; (ix) after serial number 86 and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "86A. Municipal Solid Waste Management Equipment and Plant ****"; (x) after serial number 103 and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "103A. Rain guarding compounds ****"; "(xi) after serial No. 103A and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "103B. Rat traps ****"; (xii) in serial number 105, after item (32) and the entries against it in columns (2) and (3), the following item and entries shall respectively be inserted, namely:-- "(33) Rugs, mats and carpets made of handloom and cotton ****"; (xiii) in serial number 117, for the entries in column (2), the following entries shall be substituted, namely:-- "SIM cards."; (xiv) after serial number 127 and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely: "127 A. Tarpaulin including silpaulin ****"; "(xv) after serial No.129 and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "129 A. Toy balloons ****" (xvi) serial number 136 and the entries against it in coloumn (2) shall be omitted; (c) In List A, -- (i) after serial No. 91, and the entries against it in columns (2) and (3), the following serial number and entries shall respectively be inserted, namely:-- "91A. Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of kind used as raw material in industry; other preparations based on odoriferous substance, of kind used for the manufacture of beverages. 3302"; (ii) after serial number 167A, Veneer sheets for plywood 4408, the following Note shall be inserted, namely:-- "Note: serial number 167 A shall be deemed to have come into force on the 1st day of April, 2005"; (iii) in serial number 174,-- (a) in item (1), for sub-item (c) and the entries against it in columns (2) and (3), the following sub-item and entries shall respectively be substituted,namely:-- "Insulated ware 3293.10.30"; (b) in item (6), for sub-item (c) and the entries against it in columns (2) and (3), the following sub-item and entries, shall respectively be substituted, namely:-- "(c) Sacks of paper ****".