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GKv`k Aavq
Kwgkbvi KZK Ki wbaviY
73| Ki wbaviY|(1) Kwgkbvi wbewYZ Kvb
ewK bvwbi myhvM c`vb Kwiqv ZrKZK c`q Kii cwigvY
wbaviY KwiZ cvwieb, h_v:
(K) hw` Kwgkbvi `vwLjc cixv Kwiqv `vwLjci h_v_Zv
mK m bv nb ev hywmZfve wekvm Kib h,
(A) Kvb `vwLjc D ew Drcv` Ki, m~iK ev
ewKvix ev nvmKvix mg^qi welq wg_v
NvlYv ev AmZ eYbv c`vb KwiqvQb, ev
AwbqwgZfve DcKiY Ki iqvZ ev nvmKvix
mg^q MnY KwiqvQb; ev
(Av) UvbIfvi Ki `vwLjc D ew Kvb Ki gqv`
Zvnvi UvbIfvi mK wg_v NvlYv c`vb
KwiqvQb;
Confidential Page 34 24.12.2012
(L) hw` D ew wbavwiZ mgqmxgvi ga `vwLjc ck
KwiZ e_ nb;
(M) hw` D ew c`q Ki cwikva KwiZ e_ nb; ev
(N) hw` D ew A_ diZ jvf ev cZcY cvIqvi
AwaKvix bv nIqv mI Zvnvi eivei A_ diZ c`vb
ev cZcY c`vb Kiv nq|
(2) Dc-aviv (1) G DwjwLZ , Kwgkbvi Kvb ewi Ki
wbaviY ev mskvwaZ Ki wbaviY Kwievi 45 (cuqZvwjk)
Kvhw`emi ga D ewi Dci bvwUk Rvwi Kwieb, hvnvZ
Abvb cqvRbxq Z_i mwnZ wbgewYZ welqvw` DjL
_vwKe, h_v:
(K) Ki wbaviYi KviY, Ki wbaviYi dj c`q Kii cwigvY
Ges hvnvi wfwZ D cwigvY Ki wbaviY Kiv nBqvQ
Dnvi weeiY;
(L) h ZvwiLi ga Ki c`vb KwiZ nBe mB ZvwiL; Ze,
D ZvwiL bvwUk Rvwii ZvwiL nBZ Kgc 15 (cbi)
Kvhw`em ci nBZ nBe; Ges
(M) Ki wbaviYi wei Avcxj `vqi Kwievi vb I mgq|
(3) Kwgkbvi Ki gqv` mgvwi 5 (cuvP) ermii AwaKKvj ci
DwjwLZ Ki gqv`i Rb mskvwaZ Ki wbaviYmn Kvb Ki
wbaviY KwiZ cvwieb bv, hw` bv
(K) wbewZ ew `vwLjc ckKiY BQvKZfve Aenjv ev
cZviYv Kib; Kvb Ki gqv`i Rb `vwLjc ck bv Kib;
ev Ki gqv` cZviYvi Avkq MnY Kwiqv A_ diZ
c`vbi Rb Ave`b Kib; ev
(L) wbewZ ew Ki duvwK `Iqvi Dk Kvb Z_ Mvcb
Kib, weKZ Kib ev wg_v Z_ c`vbc~eK Ki
Pvjvbc Bmy Kib ev Dkg~jKfve GB mKj ev Ab
Kvb Aciva Kib; ev
(M) Av`vjZ ev AvcxjvZ UvBeybvj ev g~j mshvRb Ki
KZci wmv KvhKiKiYi Rb mskvwaZ Ki
wbaviY cqvRb nq|
(4) wbgewYZ , GB avivi Kvb wKQzB KwgkbviK
Kvb my` ev Rwigvbv Avivc I Av`vq evav mw Kwie bv, h_v:
(K) c`q g~mK, m~iK ev UvbIfvi Ki cwikvai g~j
avh ZvwiL nBZ wnmve Kwievi ; ev
(L) Kvb ew A_ diZ jvf AwaKvix bv nIqv mI, hw`
ZvnvK Kvb A_ diZ c`vb Kiv nq Ges Dic diZ
c`vbKZ A_ mg^qi wbwg Kvb Ki wbaviYi
De nq, Zvnv nBj hB ZvwiL D ewK A_ diZ
c`vb Kiv nBqvwQj, mB ZvwiL nBZ wnmve Kwievi
|
74| mieivn MnxZvi wg_v NvlYv| (1) mieivn MnxZv
KZK cZviYvg~jK wg_v eYbvi KviY, hw` Kvb mieivnKvix
fyjekZt KihvM mieivnK k~bnvi wewk mieivn ev AevnwZcv
mieivn MY Kib, Zvnv nBj Kwgkbvi bvwbi myhvM c`vb Kwiqv
wej^ g~mK cwikvai dj c`q hKvb my` ev Rwigvbvmn D
mieivni c`q g~mK cwikvai j mieivn MnxZvi eivei Ki
avh KwiZ cvwieb, Ges mieivn MnxZv wbewZ nDK ev bv nDK
Dic Ki wbaviY, MnxZv KZK c`q g~mK wbaviY ewjqv
MY nBe|
(2)Kwgkbvi mieivn MnxZv eivei cqvRbxq Abvb welqi
cvkvcvwk wbgewYZ welq DjL Kwiqv Ki wbaviY bvwUk
ciY Kwieb, h_v:
(K) Ki wbaviYi KviY;
Confidential Page 35 24.12.2012
(L) Ki wbaviYi dj c`q g~mKi cwigvY;
(M) D g~mK c`q nBevi ZvwiL; Ges
(N) Ki wbaviYi wei Avcxj Kwievi vb I mgq|
(3) Dc-aviv (1) Gi KvbwKQyB KwgkbviK mieivnKvixi wbKU
nBZ D mieivni c`q g~mK, my` ev Rwigvbv Av`vq KwiZ
evav mw Kwie bv Ges wZwb mieivnKvixi wbKU nBZ c`q
cwigvYi Askwekl Ges MnxZvi wbKU nBZ Askwekl Av`vq KwiZ
cvwieb|
(4)mieivn MnxZv KZK cZviYv ev wg_v eYbvi KviY,
hw` Kvb mieivnKvix Kwgkbvi eivei g~mK, my` ev Rwigvbv
cwikva Kwiqv _vKb, Zvnv nBj mieivnKvix Dic mieivni Rb
MnxZvi wbKU nBZ D cwigvY A_ Av`vq KwiZ cvwieb|
75| mieivnKvixi wg_v eYbv|(1) h Kvb AwbewZ
ew Kvb mieivn MnxZvi wbKU cY mieivn Kib Ges Ki Pvjvbc
MY Kwiqv Kvb wg_v `wjj Bmy Kib, hvnv D mieivnK GKwU
KihvM mieivn ewjqv cZxqgvb Ki, mB D mieivn KihvM
mieivn ewjqv MY nBe Ges D ew wbewZ nBqv _vwKj, mieivni
hB nvi chvR nBZ mB nvi Ki Av`vqhvM nBe:
Ze, kZ _vK h, hw` `wjjvw`Z DPZi nvi c`wkZ ev
AbywgZ nq, Zvnv nBj D DPZi nvi chvR nBe|
(2)Kwgkbvi D ewK bvwbi myhvM c`vb Kwiqv, ZvnvK
wbewZ ew Ges D mieivnK KihvM mieivn weePbv Kwiqv Ki
wbaviY Kwieb|
76| Ki myweav c`vb I i`KiY (negation)|(1) hw` Kvb
cwiKi (scheme) gvag GB AvBbi Kvb weavbi Aceenvi Kwiqv,
Kvb ew Kvb Ki myweav MnY Kib ev MnY Kwievi cZvkv
Kib, hvnvi GKgv ev cavb Dk nBj Ki myweav jvf; Zvnv nBj
Kwgkbvi Ki`vZvK bvwb c`vb Kwiqv wbavwiZ I cwZZ
Ggbfve Ki myweavi h_v_Zv wbicY, wbaviY, i`KiY ev nvmKiYi
Rb hywhy Av`k c`vb KwiZ cvwieb Ges Ggbfve myweav
jvfKvix ewi `vq-`vwqZ wbicY KwiZ cvwieb hb wekl cvewU
MnxZ nq bvB ev KvhKi nq bvB|
(2) GB avivi Dk Kvb Kvhaviv, Pzw, e`ve,
cwZkwZ, cwiKbv, cve ev Kvhg cKvk ev wbnxZ ev
AvBbmZfve ejerhvM nBK ev bv nDK cwiK (scheme) Gi Afy
nBe|
77| Ki wbaviYx bvwUki MnYhvMZv| (1) Ki
wbaviY bvwUki g~j ev mZvwqZ Kwc Kvhavivq P~ov cgvY
wnmve Ggbic MnYhvM nBe hb D Ki wbaviY h_vh_fve
mb Kiv nBqvQ Ges Ki wbaviY mwKZ Kvhg eZxZ, Ki
wbaviYi mKj welq Ges wbavwiZ Kii cwigvY h_v_ weewPZ
nBe|
(2)Kvb Ki hvnv wbaviY Kiv nBqvQ ev KvhKi Kiv nBqvQ,
Dnv AvKvi I cKviMZ KviY i` Kiv hvBe bv ev evwZj ev evwZjhvM
ewjqv MY Kiv hvBe bv|
(3) Kvb KvR bv Kiv ev Kvb fyj-wUi KviY Kvb Ki wbaviY
wZM ev cfvweZ nBe bv, hw` Ki wbaviY GB AvBbi mwnZ
mvgmc~Y nq Ges Ki wbaviYi AvIZvaxb ew ev hvnvi Dci Ki
wbavwiZ nBZ cvi Zvnvi bvg D bvwUk mvaviY aviYv Abyhvqx
DwjwLZ nq|
v`k Aavq
g~j mshvRb Ki KZc
78| g~j mshvRb Ki KZc Ges Dnvi KgKZv|(1)
GB AvBbi Dk c~iYK, g~j mshvRb Ki KZc bvg GKwU
Confidential Page 36 24.12.2012
KZc _vwKe hvnv evW, Z`axb GK ev GKvwaK g~j
mshvRb Ki `i Ges wbgewYZ g~mK KgKZv mg^q MwVZ
nBe, h_v:
(K) Pxd Kwgkbvi, g~j mshvRb Ki;
(L) Kwgkbvi, g~j mshvRb Ki;
(M) Kwgkbvi (Avcxj), g~j mshvRb Ki;
(N) Kwgkbvi (enr Ki`vZv BDwbU), g~j mshvRb Ki;
(O) gnvcwiPvjK, mUvj BUwjR mj;
(P) gnvcwiPvjK, wbixv, Mvq`v I Z` Awa`i, g~j
mshvRb Ki;
(Q) AwZwi Kwgkbvi ev AwZwi gnvcwiPvjK, g~j
mshvRb Ki;
(R) hyM Kwgkbvi ev cwiPvjK, g~j mshvRb Ki;
(S) Dc Kwgkbvi ev Dc-cwiPvjK, g~j mshvRb Ki;
(T) mnKvix Kwgkbvi ev mnKvix cwiPvjK, g~j mshvRb
Ki;
(&U) ivR^ KgKZv, g~j mshvRb Ki;
(V) mnKvix ivR^ KgKZv, g~j mshvRb Ki; Ges
(W) evW KZK wbqvMKZ Ab Kvb KgKZv|
(2) evW, miKvwi MRU cKvwkZ mvaviY ev wekl Av`k
viv, g~mK KgKZvMYi wbqvM Ges AvwjK Awa wbaviY
Kwiqv GB AvBb ev Z`axb cYxZ wewa-weavbi AvIZvq Zvnv`i
`vwqZ, KZe, gZv I Kvhvejx mywbw` KwiZ cvwie|
(3) evW, mgM `k ev wekl Kvb Aji Rb ev GKwU
wekl kYxi Ki`vZvi Rb, miKvwi MRU cKvwkZ mvaviY ev
wekl Av`k viv, GK ev GKvwaK enr Ki`vZv BDwbU MVb, D
BDwbU cqvRbxq msLK g~mK KgKZv wbqvM Ges D
BDwbUi KgcwZ wbaviY KwiZ cvwie|
79| g~mK KZci `vwqZ Ges KZe|(1) evW, GB
AvBbi Aaxb g~mK KZci bxwZ wbaviYx `vwqZ cvjbmn
Abvb mKj `vwqZ mv`b, KZe cvjb Ges gZv cqvM Kwie|
(2) g~mK KgKZvMY, evWi wbqY, Z`viwK Ges
Zveavb _vwKqv, wbgewYZ GK ev GKvwaK `vwqZ mv`b,
KZe cvjb, gZv cqvM I Kvhvejx mv`b Kwieb, h_v:
(K) Ki Av`vq Ges Dnvi wnmveiY msv Kvhg;
(L) GB AvBb Ges Dnvi Aaxb cYxZ wewa-weavbi
cqvM I ckvmwbK Kvhg; Ges
(M) GB AvBbi Dk c~iYK, evW KZK c` Ab
hKvb `vwqZ cvjb ev KZe I Kvhvejx mv`b|
(3) g~mK KgKZvMY, evW KZK mvaviY ev wekl
Av`k viv AvivwcZ cwimxgv I kZ mvc, GB AvBb ev Z`axb
cYxZ wewa-weavbi Aaxb
(K) Zvnv`i Dci b hveZxq `vwqZ I KZe cvjb, gZv
cqvM I Kvhvejx mv`b Kwieb Ges Kvb
EaZb KgKZv KZK Aab KgKZvK c`
mKj `vwqZ I KZe cvjb, gZv cqvM I Kvhvejx
mv`b Kwieb; Ges
(L) Kvb EaZb KgKZv Zvnvi Aab hKvb
KgKZvK c` ev Zvnvi Dci AwcZ mKj `vwqZ I
KZe cvjb, gZv cqvM I Kvhvejx mv`b KwiZ
cvwieb|
80| g~mK KgKZvi Av`k ev wmv mskvab
evWi gZv|evW ^-D`vM g~mK KgKZv KZK
wbwKZ hKvb Kvhavivi bw_c, ev ZrKZK c` hKvb
Confidential Page 37 24.12.2012
Av`k ev wmvi h_v_Zv hvPvBqi j, wbavwiZ cwZZ I
mgq, Dnv Zje Kwiqv cixv-wbixv KiZt hywhy hKvb Av`k
c`vb KwiZ cvwie:
Ze kZ _vK h, GBic Kvb Av`k viv Kvb ewi Rb GB
AvBbi Aaxb wbavwiZ Kvb AwaKvi ev evaevaKZv zY Kiv
hvBe bv|
81| gZv AcY|(1) evW, miKvwi MRU cvcb viv,
cvcb DwjwLZ mxgv I kZ mvc, hKvb g~mK
KgKZvK Zvnvi bvg I c`ex DjLc~eK GB AvBb ev Z`axb
cYxZ wewa-weavbi Aaxb Kwgkbvii hKvb `vwqZ cvjb I KZe
mv`bi gZv AcY KwiZ cvwie|
(2) evWi wfbZi wb`k bv _vwKj, Kwgkbvi ev
gnvcwiPvjK Z`ab hKvb g~mK KgKZvK Zvnvi GLwZqvivaxb
GjvKvq Zvnvi hKvb gZv cqvMi KZZ c`vb KwiZ cvwieb|
82| g~mK KgKZvK mnvqZv c`vb|(1) g~mK
KgKZvK GB AvBb ev Z`axb cYxZ wewagvjvi Aaxb Zvnv`i
`vwqZ cvjbi cywjk, eWvi MvW evsjv`k, evsjv`k Kv
MvW I Avbmvii hKvb m`m Ges BDwbqb cwil`, DcRjv cwil`,
cimfv, Rjv cwil`, wmwU Kcvikb KZc, AveMvwi, , AvqKi
Ges gv`K`e msv Kvhg cwiPvjbv I wbqYKvix mKj miKvwi
KgKZvmn Ab hKvb miKvwi KgKZv Ges mKj evsK
KgKZv mnvqZv c`vb Kwieb|
(2)mnKvix Kwgkbvi c`ghv`vi wbg bnb Ggb Kvb g~mK
KgKZv, ZuvnvK mnvqZv Kwievi Dk Dc-aviv (1) G DwjwLZ
Kvb m`m, KZc ev KgKZv ev Ab Kvb ewK hKvb
ewi vei-Avei mwi wnmve, evsK GvKvDUi wnmve
weeiYx, `wjjvw`mn Ab hKvb Z_ mieivni Abyiva KwiZ cvwieb
Ges D Abyivai cwZ mswk m`m, KZc ev KgKZv
ZjeKZ Z_ mieivn KwiZ eva _vwKeb|
83| g~mK KgKZvi cek I Zjvwki gZv| (1) GB
AvBbi Dk c~iYK wbavwiZ cwZZ Kwgkbvii wbKU nBZ
gZvcv mnKvix Kwgkbvi c`ghv`vi wbg bnb Ggb hKvb
g~mK KgKZv wbewYZ gZv cqvM KwiZ cvwieb,
h_v:
(K) A_bwZK Kvhgi vb, Ab, Nievwo, hvbevnb,
BZvw`Z cek I Zjvwk; Ges
(L) A_bwZK Kvhg cwi`kb I Dnvi iKWc, bw_c,
`wjjvw` I wnmve cixvKiY|
(2) Dc-aviv (1) G DwjwLZ vb KvnviI Avevmj nBj, D
KgKZvK D vbi ^ZvwaKvix ev `vwqZcv ew ev
ZveavbKvixK wbavwiZ cwZZ bvwUk c`vb KwiZ nBe Ges
myhv nBZ myhv`q ch mgq Dic cek Kiv hvBe bv|
(3) Kvb ew GB AvBb ev Z`axb cYxZ wewai Kvb weavb
jsNb Kwij, mnKvix Kwgkbvi ev Z`~a c`ghv`vi g~mK
KgKZv D ewi evsK GvKvDU AcwiPvjbhvM (freeze) Kwievi
Rb mswk evsK KZcK wbavwiZ cwZZ, Abyiva KwiZ
cvwieb|
84| cY RKiY I Dnvi wbw| (1) hw` Kvb ew
GB AvBb ev Z`axb cYxZ weavb jsNb Kwiqv Kvb cY mieivn Kib
ev Kvb mev c`vb Kib, Zvnv nBj D cY, ev mev c`vbi
mwnZ mswk cY Kwgkbvi wbavwiZ cwZZ R I wbw
KwiZ cvwieb|
(2) Kvb Kvhaviv wbbvaxb _vKv Aevq Dc-aviv (1) Gi
Aaxb RKZ cY Kwgkbvi Dnvi gvwjK ev cwZwbwai AbyKj
wZxq Zdwmj
(aviv 55 `e)
m~iK AvivchvM cY Ges mevmg~n
(1) GB Zdwmji c_g I wZxq Li mviYxi wZxq Ges ZZxq Kjvg
DwjwLZ m~iK AvivchvM cY I mevi PZz_ Kjvg
DwjwLZ m~iK i nvi I cwigvY chvR nBe|
(2) GB Zdwmj DwjwLZ cYi weeiY Ges GBP, Gm, KvW AvBbi
Aaxb evsjv`k Kvgm Uvwid DwjwLZ weeiY I KvWi Abyic|
Confidential Page 54 24.12.2012
c_g L
m~iK AvivchvM cYmg~n
nwW GBP. Gm. cYi eYbv m~iK
s KvW i nvi
b^i (%) ev
cwigvY
(1) (2) (3) (4)
21.06 2106.90.1 myMw `ei wgkY eZxZ Kvgj cvbxq 350
0 cZ eeZ mvgMx, AvqZb wfwK
GvjKvnj gZv 0.5% Gi Da
22.02 2202.10.0 Kvgj cvbxq 100
0
2202.90.0 bb-GvjKvnwjK weqvi 100
0
22.03 2203.00.0 g nBZ cZ weqvi 250
0
22.04 mKj ZvRv Avyii g`, dwUdvBW g`mn; 350
GBPGm (20.09 nwWsfz grape must eZxZ)
KvW
22.05 mKj fvigy_ Ges ZvRv Avyii Zix g` 350
GBPGm
KvW
22.06 2206.00.0 Abvb MuvRvbv (furmented) cvbxq 350
0 (D`vniY^ic wmWvi, cix)
22.08 mKj Undeenatured ethyl alcohol of an alcoholic strengh 350
GBPGm by volume of less than 80% volume, spirits, liquors
KvW and other spirituous beverages
24.01 mKj Unmanufactured Tobacco, Tobacco refuse 60
GBPGm
KvW
24.0 2402.10. ZvgvKi Zix wmMvi, PziU I 350
2 00 wmMvwijv
2402.20.0 ZvgvKi Zix wmMviU 350
0
2402.90.0 nvZ ev AhvwK cwZZ Zix wewo 100
0 Ges Abvb
24.03 mKj Abvb cZKZ ZvgvK Ges mgRvZxq 100
GBPGm c`v_ homogenised ev reconstituted
KvW wbhvm ev myMw
25.15 2515.11.0 gvej Ges UfviwUb (AvcvZt AvcwK 20
0 cyiZ 2.5% ev Zvi ewk), zW ev
yjfve KwZZ
2515.12.0 Merely cut, by sawing or otherwise, into blocks or 20
0 slabs of a rectangular (including square) shape
2515.20.0 Ecsussine and other calcareous monumental or 20
0 building stone; alabaster
25.16 2516.11.0 MvbvBU (zjfve KwZZ) 20
0
MvbvBUt KivZ viv ev Ab cKvi eK
2516.12.0 ev PZzfyR ev eMvKvi ve wnmve
0 KwZZ
25.23 2523.21.0 cvUjv wmgUt mv`v, Kwgfve 20
0 ixb Kiv nDK ev bv nDK
wZxq L
m~iK AvivchvM mevmg~n
wkiv mevi mevmg~n m~i
bvg KvW K
msLv nvi
(%) ev
cwigv
Y
(1) (2) (3) (4)
S001 S001.00 nvUj I iviuvt
S001.10 nvUjt 10
S001.20 iviuvt 10
Avevmb, Lv` ev cvbxq mieivnKvj hw`
nvUj ev iviuvq g` RvZxq cvbxq mieivn
Kiv nq ev hKvb aibi dvi kv Gi
AvqvRb Kiv nq (ermi GKw`bi Rb Kiv
nBjI)|
Confidential Page 59 24.12.2012
wkiv mevi mevmg~n m~i
bvg KvW K
msLv nvi
(%) ev
cwigv
Y
(1) (2) (3) (4)
S012 S012.20 wmg KvW mieivnKvix t 600
mjyjvi (Mobile or Fixed Wireless) Uwjdvbi UvKv
wmg (Subscribers Identity Module-SIM) cwZw
KvW ev wig (Removable User Identification U wmg
Module-RUIM) KvW ev Abyic Ab Kvb
Microchip m^wjZ KvW mieivn ev GKB
Dk c~iYK DwjwLZ KvW eZxZ
cwZevi Code Division Multiple Access (CDMA)
ev Abyic Ab Kvb cwZ eenvi|