THE FIFTH SCHEDULE

(See section 91)

 

In the Third Schedule to the Central Excise Act,—

 

    (a) after S.No. 31 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—

 

S.No.

Heading, sub-heading or
tariff item

Description of goods

 

(1)

(2)

(3)

31A.

                        3004

 

    (i) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or
Bio-chemic systems, manufactured in accordance with the formulae described in
the authoritative books specified in the First Schedule to the Drugs and Cosmetics
Act, 1940 (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States
of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as
the case may be, and sold under the name as speci f ied in such books or
pharmacopoeia;


    (ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or
Bio-chemic systems and sold under a brand name.


      Explanation.— For the purposes of this entry, "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 or invented words or any writing which is used in relation
to a medicament, for the purpose of indicating, or so as to indicate, a connection in
the course of trade between the medicament and some person using such name or
mark with or without any indication of the identity of that person.";

 

    (b) against S.No.64, for the entry in column (2), the entry "7615 10 11" shall be substituted