Amendment status not verified — confirm the current text below against the official source.
83.09 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. Note 1.—Micronutrients and plant growth promoter or regulators are not covered by the scope of this Part. Note 2.—The Rules for the interpretation of the Central Excise Tariff Act, 1985, read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels, shall apply for the interpretation of this Part. Note 3.—Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner than the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this Part and other commodities, though covered by the corresponding description in the Central Excise Tariff, will not be covered by the scope of this Part. THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 81 PART III] The West Bengal Value Added Tax Act, 2003. (Schedules D, E.) Note 4.—Subject to Note 3, for the purpose of any entry contained in this Part, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff Act, 1985, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this Part. Note 5.—Where the description against any heading or sub-heading is shown as "other" then the interpretation as provided in Note 2 shall apply. SCHEDULE D [See section 19.] Goods on which tax is leviable at such rate as may be fixed by notification under section 19. Serial No. Description of goods (1) (2) All other goods not specified in Schedule A, Schedule B, Schedule C or in this Schedule. SCHEDULE E [See section 123.] Amendment in the West Bengal Sales Tax Act, 1994 In the West Bengal Sales Tax Act, 1994,— (a) in Schedule I, all serial numbers in column (1) and the entries relating thereto in column (2) and column (3) shall be omitted; (b) for Schedule IV, the following Schedule shall be substituted:— "SCHEDULE IV [See section 10 and 17(1)(c)] Goods on sale of which tax is leviable at such rate as may be fixed by notification under section 18 (single-point levy) read with sub-clause (a) of clause (40) of section 2. Serial No. Description of goods (1) (2) PART A