THE THIRD SCHEDULE TO DELHI VAT (See section 4) 1. (as amended vide notification no. F.101(316)/2005-Fin.(A/Cs)/(iii)/39 dated 01.04.2005 and notification no. F.101(323)/2005-Fin.(A/Cs)/(ii)/72 dated 01.04.2005, both effective from 01.04.2005 and subsequent amendments upto 08.08.2005) List of Goods Taxed at 4% Sl. No. COMMODITY 1
1 Agricultural implements not operated manually or not driven by
2 precious metals. 7 Arecanut powder and betel nut. 8 Bamboo. 3 and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements. 10 Beedi leaves. 11 Beltings. Sl. No. COMMODITY 4 tubes thereof. 13 1 August, 2005 for the words “Agricultural implements not operated manually or not driven by animal.”. 2 2005 for the words “Aluminium utensils and enameled utensils”. 3 2005 for the words “Bearings”. 4 2005 for the words “Bicycles, tricycles, cycle rickshaws and parts”. 5 read as “Bitumen”. Sl. No. COMMODITY 14 Bone meal. 15 **** 6 medicated ointments produced under a drugs licence, light liquid paraffin of IP grade. 7 18 Centrifugal, monobloc and submersible pumps and parts thereof. 19 Coffee beans and seeds, cocoa pod, green tea leaf and chicory. 8 regulators, herbicides, rodenticides, chemical fertilizers, pesticides, weedicides and insecticides. 21 Coir and coir products excluding coir mattresses. 22 Cotton and cotton waste. 23 Crucibles. 24 Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar tobacco. 10 11 27 Exercise book, graph book and laboratory note book. 28 Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those. 29 Fibers of all types and fiber waste. 30 **** 12 13 6 2005 for the words “Drugs and Medicines including bulk drugs.”. 7 2005 for the words “Castings”. 8 May, 2005 for “Chemical fertilizers, pesticides, weedicides and insecticides”. 9 10 2005 for the words “Edible oils, oil cake and de-oiled cake”. 11 August 2005 for the word “Electrodes.”. 12 2005 for the words “Fried grams”. 13 2005 for the words “Gur, jaggery, and edible variety of rub gur”. Sl. No. COMMODITY 33 Hand pumps and spare parts. 34 Medicinal Herbs including Amla, Harrad, Bahera, Sikakai, Katha, Supari, Rattanjot & Khusk Pudina, Bark, Dry Plant, Dry Root commonly known as jari booti and dry flower. 35 Hose pipes. 36 Hosiery goods. 37 Husk and bran of cereals. 38 Ice. 39 40 Industrial cables (High voltage cables, cables, optical fibres) 41 wireless equipment and parts thereof, cellular phones and accessories 17 (2) below, as covered under the headings, or sub-headings mentioned in column (3), as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986) Serial No. Descripttion Central Excise Tariff Heading (1) (2) (3) 1 Automatic Typewriter and word processing machines. 8469 2 Electronic calculator capable of operations without an external source of electrical power and pocket size data recording, reproducing and displaying machines with calculating functions (including electronic diaries other than those covered under heading No. 8471) or incorporating a printing device. 8470 3 Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data. 8471 14 August 2005; earlier read as “Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati.”. 15 words “ELPE Cables”. 16 dated 8 17 entry appended to this schedule as Annexure ‘A’ Analogue or hybrid automatic data processing machine, Electronic Diaries, Portable digital automatic data processing machine, personal computer, computer systems including personal computers, other Digital automatic data processing machines comprising in the same housing at least a central processing unit and an input and output unit whether or not combined, micro computer / processor, large / mainframe computer, computer presented in form of systems, digital processing units, storage units, input units, output units. Teletypewriter, Data entry terminal, Line printer, Dot matrix printer, Letter quality daisy wheel printer, Graphic printer, Plotter, Laser jet printer, Key board, Monitor, storage units, floppy disc drive. Winchester / hard disc drives, Removal / exchangeable disc drives, magnetic tape drives, Cartridge tape drive, other units of automatic data processing machines, Uninterrupted power supply units (UPS). 4 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading No. 8470, parts and accessories of the machines of heading No. 8470, parts and accessories of the machines of heading No. 8471, Headstack, connectors for computer terminals, micro processor for automatic data processing machines of heading No. 8471, reconditioned components of computers, network access controllers. 8473 5 DC Micro motors / Steppers motors of an output not exceeding 37.5 Watts. 8501 6 Parts of goods specified in heading No. 8501 8503 7 Uninterrupted Power Supplies (UPS) and their parts. 8504 8 Permanent magnet and articles intended to become permanent magnet (ferrites). 8505 9 Telephone sets, video phones, line telephone sets with cordless handsets, push button type, rotary dial type, cordless telephones, video telephones / video door phones, apparatus for carrier-current line systems of for digital line system, teleprinters, PLCC equipment, voice frequency telegraphy, modems, multiplexers / statistical multiplexers, routers, X-25pads, High Bit Rate Digital Subscriber Line System (HDSL) Digital loop carrier system (DLC), synchronous digital hierarchy system (SDH), 8517 ISDN Terminals Subscriber End Equipment, ISDN Terminal Adapters and parts of the equipments covered by this heading. 10 Microphones, multimedia speakers, headphones, earphones and combined microphones/ speaker sets and their parts. 8518 11 Telephone answering machines. 8520 12 Parts of telephone answering machines. 8522 13 Magnetic tape for recording sound, audio magnetic tape, video magnetic tape, magnetic disc, hard disc pack, floppy disc or diskettes, rewritable magneto optical disc including mini disc, CD Recordable, cards incorporating a magnetic stripe, mattresses for the production of records, prepared record blanks, cartridge tape, blank video cassettes ¾” U-matic and 1” video cassettes/tape ½” video cassettes suitable to work with betacam / betacam SP/M-II SVHS/ Digital S type VCR, 8mm video tapes / cassettes in finished form, 6.35mm (1/4”) digital video cassettes and DV tapes suitable to work with digital video camera, blank master disc, blank audio cassettes, audio tape cassettes in finished form (Blank), optical media discs, CD Recordable, CD Rewritable. 8523 14 Software including Information Technology software on any media, video compact disc of educational nature, other video compact discs and digital video discs. 8524 15 Transmission apparatus (other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras). 8525 16 Radio communications receivers, radio pagers. 8527 17 (1) Aerials, antennae and their parts. (2) Parts of goods specified in heading No. 8525 and 8527. 8529 18 LCD panels, LED panel and parts thereof. 8531 19 Electrical capacitors, fixed variable or adjustable (preset) and parts thereof. 8532 20 Electrical resistors (including rheostats and potentiometers), other than heating resistors. 8533 21 Printed circuits. 8534 22 Switches, connectors and relays for upto 5 amps at voltage not exceeding 250 volts, electronic fuses. 8536 23 Data/Graphic Display tubes, other than TV picture tubes and parts thereof. 8540 24 Diodes transistors and similar semiconductor devices; photo sensitive semiconductive devices, including photovoltaic cells whether or 8541 not assembled in modules or made-up into panels; light emitting diodes; mounted piezoelectric crystals. 25 Electronic integrated circuits and micro assemblies. 8542 26 Signal generators and parts thereof. 8543 27 Optical fiber cables. 8544 70 28 Optical fiber and optical fiber bundles; optical fiber cables 9001 10 00 29 Liquid crystal devices, flat panel display devices and parts thereof. 9013 30 Cathode ray oscilloscopes, spectrum analysers, cross talk meters, gain measuring instruments, distortion factor meteres, psophometeres, network and logic analysers and signal analysers. 9030 Note.- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Cooperation Council, Brussels apply for the interpretation of this entry and the entry number 84 of this Schedule. Note.- (2) Where any commodities are described against any heading or, as the case may be, subheading, and the descripttion in this entry and in entry number 84 is different in any manner from the corresponding descripttion in the Central Excise Tariff Act, 1985, then, only those commodities described in this entry and in the entry number 84 will be covered by the scope of this notification and other commodities though covered by the corresponding descripttion in the Central Excise Tariff will not be covered by the scope of this notification. Note.- (3) Subject to Note (2), for the purpose of any entry contained in this notification, where the descripttion against any heading or, as the case may be, sub-heading, matches fully with the corresponding descripttion in the Central Excise Tariff, 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 notification. Note.- (4) Where the descripttion against any heading or sub-heading is shown as "other", then, the interpretation as provided in Note 2 shall apply.] 42 Kerosene oil sold through PDS. circular] 18 44 **** 45 **** 19 47 Ores and minerals. 18 August 2005; earlier read as “Leaf plates and cups.”. 19 2005 for the words “Napa Slabs (Rough flooring stones)”. 48 **** 49 Paper and newsprint. 20 PVC Pipes and hosepipes and fittings thereof. 21 Chappals and straps thereof. 52 Printed material including diary, calendar 53 Printing ink excluding toner and cartridges. 54 **** 55 Pulp of bamboo, wood and paper. 23 24 58 Renewable energy devices and spare parts. 59 Safety matches other than hand-made safety matches. 60 26 62 Ship and other water vessels. 27 covered by Additional Excise Duty. 28 29 30 20 2005 for the words “Pipes of all varieties including GI pipes, CI pipes, ductile pipes and PVC pipes”. 21 2005 for the words “Hawai Chappal and Plastic footwear”. 22 read as “etc.”. 23 2005 for the words “Rail coaches engines and wagons”. 24 2005 for the words “Readymade garments”. 25 2005; earlier read as “Seeds”. 26 2005 for the words “Sewing machines”. 27 2005 for the words “Silk fabrics”. 28 2005 for the words “Skimmed milk powder”. 29 2005 for the words “Solvent oils other than organic solvent oil”. 30 2005 for the words “Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies”. ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chilies, kankaul mirch. 67 Sports goods excluding apparels and footwear. 31 69 **** 70 Tamarind. 71 Tractors, threshers, harvesters and attachments and parts thereof. 72 Transmission towers. 32 74 Vanaspati (Hydrogenated vegetable oil). 75 Vegetable oil including gingili oil and bran oil. 33 pencil sharpeners. 34 vegetables and fruits, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise. 78 Knitting wool. 79 Tea. 36 (i) (ii) (iii) (iv) (v) 31 August 2005 for the word “Starch.”. 32 2005 for the words “Umbrella except garden umbrella”. 33 2005 for the words “Writing instruments”. 34 2005 for the words “Processed meat, poultry, fish and processed or preserved vegetables and fruits.”. 35 read as “etc.”. 36 2005 for the words “Embroidary and Zari items”. (vi) (vii) (viii) (ix) (x) (xi) (xii) (xiii) Sl. No. COMMODITY 81 Kirana items namely ararote, singhara, kuttu & their atta, kala namak, sendha namak, heeng, aam papar, mushrum, khumba and guchchi, of all kind, mungafali dana, sabudana, roli, mehendi patti, pisi mehendi, kesar 82 School Bags having MRP upto Rs. 300. 40 41 Sl. No. Heading No. Sub Heading No. Descripttion of goods (1) (2) (3) (4) 1. 15.01 Animal (including fish) fats and oils, crude, refined or purified 2. 15.06 Glycerol, Crude, Glycerol Waters and Glycerol lyes 37 2005; earlier read as “gola,”. 38 2005; earlier read as “seik narial”. 39 40 2005 for the words “Plastic granules”. 41 2005 for earlier Entry inserted vide Notification No. F.101(328)/2005-Fin.(A/Cs)/255 dated 20 w.e.f. 20 Sl. No. COMMODITY 3. 15.07 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes Sl. No. COMMODITY 84 Industrial inputs ….contd…. 4. 15.08 Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modfied; inedible mixtures or preparations of fats and oils of this chapter. 5. 17.02 Liquid glucose (non medicinal), Dextrose Syrup. 6. 2204.10 Denatured ethyl alcohol of any strength 7. 2505.00 Sulphur, Barytes 8. 26.02 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight 9. 26.03 Copper ores and concentrates 10. 26.04 Nickel ores and concentrates 11. 26.05 Cobalt ores and concentrates 12. 26.06 Aluminium ores and concentrates Sl. No. COMMODITY 84 Industrial inputs ….contd…. 13. 26.07 Lead ores and concentrates 14. 26.08 Zinc ores and concentrates 15. 26.09 Tin ores and concentrates 16. 26.10 Chromium ores and concentrates 17. 26.11 Tungsten ores and concentrates 18. 26.12 Uranium or Thorium ores and concentrates 19. 26.13 Molybdenum ores and concentrates 20. 26.14 Titanium ores and concentrates 21. 26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates 22. 26.16 Precious metal ores and concentrates 23. 26.17 Other ores and concentrates 24. 26.18 Granulated sl*g (sl*g sand) from the manufacture of iron or steel 25. 26.21 Ground granulated blast-furnace sl*g (GGBS) 26. 2707.10 Benzole 27. 2707.20 Toluole 28. 2707.30 Xylole 29. 2707.40 Naphthalene 30. 2707.50 Phenols 31. 2707.60 2707.90 Creosote oils Mixed Xylene 32. 2711.14 Butadene 33. 2712.20 Normal Paraffin 34. 2714.10 Bitumen 35. 28.01 Fluorine, Chlorine, Bromine and Iodine 36. 28.02 Sulphur, sublimed or precipitated; colloidal sulphur 37. 28.03 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 38. 28.04 Hydrogen, rare gases other than metals excluding oxygen (medicinal grade) Sl. No. COMMODITY 84 Industrial inputs ….contd…. 39. 28.05 Alkali or alkaline-earth metals; rareearth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury 40. 28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 41. 28.07 Sulphuric acid and anhydrides thereof; Oleum 42. 28.08 Nitric acid; sulphonitric acids 43. 28.09 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids 44. 28.10 Oxides of boron; boric acids 44 (a) 28.11 Other organic acids and other Inorganic compounds of non-metal 45. 28.12 Halides and halide oxides of nonmetals 46. 28.13 Sulphides of non-metals; commercial phosphorus trisulphide 47. 28.14 Ammonia, anhydrous or in aqueous solution 48. 28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium 49. 28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium 50. 28.17 Zinc oxide, zinc peroxide 51. 2818.10 Aluminium hydroxide, aluminium calcides 52. 28.19 Chromium oxides and hydroxides 53. 28.20 Manganese oxides 54. 2821.10 Iron oxides and hydroxides; 55. 28.22 Cobalt oxides and hydroxides; commercial cobalt oxides 56. 28.23 Titanium oxide 56(a) 28.24 Lead oxides, Read lead and Orange lead Sl. No. COMMODITY 84 Industrial inputs ….contd…. 57. 28.25. Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides 58. 28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts 59. 28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides 60. 28.28 Bleach liquid, Bleaching powder, sodium hypochlorides, sodium chloride 61. 28.29 Chlorates and Perchlorates; Bromates and Perbromates; Iodates and periodates 62. 28.30 Sulphides; Polysulphides 63. 28.31 Dithionites and sulphoxylates 64. 28.32 Sulphites; thiosulphates 65. 2833 Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate, Strontium sulphate 66. 2833.90 Basic Chromium Sulphate, sodium sulphate, Magnesium sulphate, Ferrous sulphate 67. 28.34 Nitrites; nitrates 68. 28.35 Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates, Sodium Tripoliuphosphate, Trisodium phosphate 69. 28.36 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbanate Sl. No. COMMODITY 84 Industrial inputs ….contd…. 70. 28.37 Cyanides, cyanide oxides and complex cyanides 71. 28.38 Fulminates, cyanates and thiocyanates 71 (a) 28.39 Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates of potassium, Magnesium Trisilicate 72. 28.40 Borates; peroxoborates (perborates) 73. 28.41 Sodium bichromate 74. 2841.10 Sodium dichromate 75. 2841.20 Potassium dichromate 76. 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products 77. 28.45 Isotopes other than those of heading No. 28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined 78. 28.46 Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals 79. 28.47 Hydrogen peroxide 80. 28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus 81. 28.49 Silicon carbide 82. 2849.10 Calcium carbides. 83. 28.50 Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.49 84. 29.02 Cyclic Hydrocarbons 85. 29.03 Halogenated derivatives of Hydrocarbons Sl. No. COMMODITY 84 Industrial inputs ….contd…. 86. 29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated 87. 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 88. 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 89. 29.07 Phenols; Phenol-Alcohols and their derivatives 90. 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 91. 29.09 Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives 92. 29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives 93. 29.11 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives 94. 29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde 95. 29.13 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12 96. 29.14 Acetone, NIBK, MEK, Cyclohexanone, diacetone alcohol and others Sl. No. COMMODITY 84 Industrial inputs ….contd…. 97. 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 98. 29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 99. 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives 100. 29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 101. 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives 102. 29.20 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 103. 29.21 Amine-function compounds and derivatives and salts 104. 29.22 Oxygen-function amino-compounds 105. 29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids 106. 29.24 Carboxyamide-function compounds; amide-function compounds of carbonic acid 107. 29.25 Carboxyamide-function compound (including saccharin and its salts)and imine-function compounds. Sl. No. COMMODITY 84 Industrial inputs ….contd…. 108. 29.26 Nitrile-function compounds 109. 29.27 Diazo-, Azo- or azoxy-compounds 110. 29.28 Organic derivatives of hydrazine or of hydroxylamine 110 (a) 29.29 Compounds with other nitrogenfunction 111. 29.30 Organo-sulphur compounds 112. 29.31 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 113. 29.32 Heterocyclic compounds with oxygen heteroatom(s) only 114. 29.33 Heterocyclic compounds with nitrogen heteroatom(s) only 115. 29.34 Nucleic acids and their salts; other heterocyclic compounds 116. 29.35 Sulphonamides 117. 29.38 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives 118. 29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 119. 29.42 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 120. 32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar 121. 32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pretanning excluding catechu or gambiar Sl. No. COMMODITY 84 Industrial inputs ….contd…. 122. 32.03 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin excluding catechu or gambiar 123. 32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar 124. 32.05 Colour lakes; preparations based on colour lakes 125. 3206 Pigments, Inorganic products of kind used as luminophores, Ultramarine and preparations, Lithphone and other pigments and preparations based on zink sulphide 126. 3206.49 Red oxide, Bronze powder 127. 3206.90 Master Batches, other colouring matter including ultra marine blue 128. 32.07 Prepared pigments and all their derivatives 129. 3207.10 Glass frit and other glass, in the form of powder, granules or flakes 130. 3207.90 Other 131. 32.11 Prepared driers. Sl. No. COMMODITY 84 Industrial inputs ….contd…. 132. 32.12 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms (for example, bales, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes. 133. 3215.90 Printing ink whether or not concentrated or solid. 133 (a) 34.02 Silicon surfacted, Non-ionic, Sulphonated or sulphated oxide, Chlorine castor oil 133 (b) 34.04 Artificial waxes and prepared waxes 134. 35.01 Casein, caseinates and other Casein derivatives, casein glues. 135. 35.07 Enzymes; prepared enzymes not elsewhere specified or included 136. 3707.00 Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations) 137. 38.01 Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 138. 38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black 139. 38.04 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil 139 (a) 38.05 3805.10 Gums and turpentine oil Sl. No. COMMODITY 84 Industrial inputs ….contd…. 140. 38.06 Rosin and resin acids, and derivatives thereof: rosin spirit and rosin oils; run gums. 141. 38.07 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 142. 3808.10 Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade. 142 (a) 3808.20 Sodium penta chlorophenate 143. 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 144. 38.12 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics 145. 38.14 Reducers and blanket wash/roller wash used in the printing industry. 146. 38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. 147. 38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02 148. 38.18 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics Sl. No. COMMODITY 84 Industrial inputs ….contd…. 149. 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols 150. 3824.90 Retarders used in the printing industry. 151. 39.01 Polymers of ethylene in primary forms 152. 39.02 Polymers of propylene or of other olefins, in primary forms 153. 39.03 Polymers of styrene, in primary forms 154. 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms 155. 39.05 Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms 156. 39.06 Acrylic polymers in primary forms 157. 39.07 Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms 158. 39.08 Polyamides in primary forms 159. 39.09 Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms 160. 39.10 Silicones in primary forms 161. 39.11 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products, not elsewhere specified or included in primary forms 162. 39.12 Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms Sl. No. COMMODITY 84 Industrial inputs ….contd…. 163. 39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms 164. 39.14 Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13, in primary forms 165. 39.19 Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls. 166. 39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not 167. 3921.90.10 Thermocol 168. 39.23 Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics but not including- (a) insulated wares (b) bags of the type which are used for packing of goods at the time of sale for the convenience of the customer including carry bags 169. 40.01 Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips 170. 40.02 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip 171. 40.03 Reclaimed rubber in primary forms or in plates, sheets or strip Sl. No. COMMODITY 84 Industrial inputs ….contd…. 172. 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber 173. 47.01 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials 174. 48.19 Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers, of paper, paperboard, whether in assembled or unassembled condition. 175. 48.21 Paper printed labels and paperboard printed labels. 176. 48.23 Paper self adhesive tape and printed wrappers used for packing. 177. 5402.33 Polyester texturised yarn 178. 5402.42 Yarn of Polyesters, partially oriented 179. 6305.10 Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres 180. 70.07 Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods; stoppers, lids and other closures, of glass: 181. 70.14 Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish. 182. 72.02 Ferro alloys 183. - 7607.60 Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE. Sl. No. COMMODITY 84 Industrial inputs ….contd…. 184. 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. 185. Polymer of Styrene-polystyrene or Expandable Polystyrene. 186. Textile Finishing agents. Textile Printing Binder-PVA Copolymer Textile Non-woven binder-PVA copolymer Lamination emulsion-PVA copolymer Packaging emulsion-PVA copolymer Sticker Emulsion-PVA copolymer Binder for water based paint-PVA copolymer 187. Water/Hydraulic/industrial valves 188. Copper Clad sheets (PCB Sheets) for Printed Circuit Boards 189. H-70 base oil 190. Strings for Musical Instrument’s 191. Purified Terepthalic Acid 192. Expandable Polysterene or Polysterene of Styrene 193. Zinc Oxide 194. Jute Yarn, Jute Cloth and Jute twine 195. PP/HDPE Woven sacks PP HDPE Fabrics 196. Refractory Monoothic 197. 3905.10 PVA Copolymer 198. CNSL, cardanol & Alklyd Resins 199. Hessian cloth, jute Cloth/Sheets 200. Metal containers 201. Sodium Sulphate 202. Pine Oil, Terepeneol (2906.10) 203. Mild Steel Sheets 204. Camphor (2914.20) 205. Micro cellular Sheets, Banwar Sheets & Hawai Straps. Sl. No. COMMODITY 84 Industrial inputs ….contd…. 206. Woven Label Tapes 207. Wodden Crates. 208. Polymers of Venyl Acetate and Poly Venyl acetate Emulsion. 209. Empty cylinders of LPG. 210. Railway freight containers attachable to wagon. 211. 8201.00 Tools & Dyes. “Tools that is to say,- (a) Power Tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blowers routers, winches, grinders, super abrasives floor, stone for sharpening carpenters’ instruments, tile polishing blocks and rubbing bricks; (b) Cutting Tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off machines, shears, nibblers, compound milter saws, masonry cutters, diamond dresser cutter gear hobbs and gear shaper cutters; (c) Measuring Tools such as micrometers vernier calipers, feeler gauges, height gauges slip gauges snap gauges, pressure gauges dial thermometers, water meter and measuring steel tapes; (d) Hydraulic Tools such as jacks, pipe-benders torque wrenches, breakers, cylinders and control valves; (e) Pneumatic Tools such as impact wrenches, rammers, grinders, drills torque wrenches, tilters, regulators and lubricant applicators; (f) Hand Tools such as spanners pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits hack saws, hack saw blades and frames band saw rolls, dice die nuts, tools for carpentry, tools for masons and steel files. Sl. No. COMMODITY 84 Industrial inputs ….contd…. 212. 9607.00 Zip/zip fastener 213. 7301.10 Stainless steel but not including finished goods thereof 214. Silicon Carbaride 215. 6406.00 Parts of footwear (including upper) / Re-processed Sole 216. Sewing machine spare parts and thread 217. Buttons 218. Transformers used in the transmission / distribution of Electricity. 42 9. Additives, Salts, Stippers, Passivations, Intermediates and other chemicals used in various types of Electroplating such as Nickel, Zinc, Copper, Satin Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt. 220. 39.07 Layflat Tubing.] 43 Notification No. F.4(18)/77-Fin. dated the 27 Halwas: 1. Halwa Sohan. 2. Karachi Halwa (Pista). 3. Halwa Karachi (Badam). 4. Halwa Habshi (Egyptian). 5. Halwa Soft. 6. Halwa Akharot. 7. Halwa Sohan (Walnut). 8. Halwa Sohan Special (Dudhiya). 9. Halwa Suji. 10. Halwa Moong. 11. Halwa Gajar. 12. Halwa Bombai. 13. Halwa Dipak. b) Laddus: 14. Laddu Badam. 15. Laddu Besan. 16. Laddu Moong. 17. Laddu Green Gram 18. Laddu Moti Choor 19. Laddu Khoya. 20. Laddu Suji. 21. Laddu Bundi. 22. Laddu Maithi. 42 August 2005 w.e.f. dated 8 43 2005 for the words “Sweetmeat” earlier inserted vide No. F.101(336)/2005-Fin.(A/Cs)(i)/468 dated 3 2005 w.e.f. 3 23. Laddu Cholai. 24. Laddu Til. 25. Laddu Nishasta. 26. Laddu Mohan. 27. Paira Khoya. 28. Paira Mathura. c) Petha: 29. Petha Misri. 30. Petha Angoor. 31. Petha Gandhari. 32. Petha Pan. 33. Petha Cream Roll. 34. Annanas. d) Other Sweets: 35. Gulab Jaman. 36. Parval. 37. Likma Malai. 38. Gileri Khurchan. 39. Khoya Petha. 40. Khoya Makhan Bara. 41. Khoya Malpura. 42. Milk Maisu. 43. Malai Roll. 44. Long Lata. 45. Khurchan. 46. Malai Tikka. 47. Kalakand. 48. Milk Tikki. 49. Milk Cake. 50. Barfi (Coconut). 51. Mango Sweet. 52. Gulab Kand. 53. Dar Bahisat. 54. Barfi Pista. 55. Barfi Badam. 56. Barfi Moong. 57. Barfi Khoya. 58. Barfi Kesar Pak. 59. Barfi Chocolate. 60. Barfi Akharot. 61. Barfi Standard (Pista Badam). 62. Barfi Moti Pak. 63. Barfi Gajjar. 64. Barfi Paitha. 65. Barfi Ghiya. 66. Barfi Besan. 67. Barfi Angoor. 68. Barfi Kashmiri. 69. Barfi Dal Chak. 70. Barfi Khir Mohan. 71. Barfi Kala Jaman. 72. Barfi Rasgulla Sukh. 73. Rasgulla. 74. Orange Rasgulla. 75. Cham Cham. 76. Dil Bahar. 77. Ras Mehuri. 78. Ras Bhari. 79. Chhaina Murgi. 80. Ras Malai. 81 Raj Bhog. 82. Malai Chop. 83. Suriya. 84. Pinni Dal Urd. 85. Lachha Ghiya. 86. Sohar Papri. 87. Imarti. 88. Maisu Pak. 89. Balu Shahi. 90. Makhan Bara. 91. Nan Khatai of Besan. 92. Nan Khatai of Suji. 93. Phaini. 94. Ghaivar. 95. Andarse. 96. Andarse ki Goli. 97. Khajle. 98. Malpua Suji. 99. Malpua of Atta. 100. Jalebi. 101. Bundi. 102. Guldana. 103 Dil Khushal. 104. Patisha. 105. Khajur. 106. Pinni Nishasta. 107. Dhinda. 108. Samosa Sweet. 109. Chandrakala. 110. Rasgulla Moong. 111. Khera Patti. 112. All Kinds of Gajak. e) Namkeen 113. Badam. 114. Pista. 115. Akharot. 116. Chilgoza. 117. Kharbuza seeds. 118. Ratira. 119. Kadu seeds. 120. Seem seeds. 121. Dal Biji. 122 Potato Chips. 123. Mongra. 124 Dal Moong. 125. Kabli Chana. 126. Samosa. 127. Dal Masoor. 128. Saib. 129. Namak Para. 130 Lachha Alu. 131. Mathri. 132. Mathri Bengali. 133. Mathri Rewa. 134. Mathri Punjabi. 135. Mathri Sonth. 136. Tikkia Sonth. 137. Khasta Kachori. 138. Bairwari. 139. Puri. 140 All kinds of Pakoras f) Milk: 44 packed containers or in bottles. 45 (i) Machinery for tea industry; (ii) Machinery for food and food processing industries including flour mill; (iii) Machinery for sugar mill; (iv) Machinery for beverages, tobacco and tobacco products industries; (v) Machinery for jute, hemp, mesta textiles industries; (vi) Machinery for textile industries including hosiery other than jute, (vii) Machinery for engineering industries; (viii) Machinery for paint industry; (ix) Machinery for furniture and wood products industries; (x) Machinery for paper and paper products and printing, publishing and allied industries; (xi) Machinery for leather and fur product industries; (xii) Rubber, plastic, petroleum and coal product industry machinery; (xiii) Machinery for chemical and chemical products; (xiv) Machinery for basic metal and alloys industries; (xv) Machinery for non-metallic mineral product and industries; (xvi) Machinery for construction works; 44 August 2005 for the words “Curd Lassi.”. 45 May, 2005 w.e.f. 11 (xvii) Transport equipment and motor parts manufacturing machinery; (xviii) Mining machinery; (xix) Packaging machinery; (xx) Foundry machinery; (xxi) Agricultural machinery other than those mentioned elsewhere in any other Schedule; (xxii) Waste treatment plant and pollution control equipment manufacturing machinery; (xxiii) Machinery for printing industry; (xxiv) Machinery for iron and steel industry; (xxv) Machinery for refrigeration and cooling towers including air-conditioners; (xxvi) Cooling towers; (xxvii) Earth moving machinery; (xxviii) Spare parts, accessories and components of the plant and machinery specified in items (i) to (xxvii). 87 Cottage cheese. 88 Non-mechanized boats used by fisherman for fishing. 89 Refractory monolithic. 90 Wooden crates. 91 Nuts bolts, screws and fasteners. 92 Medical equipment/devices and implants. 93 Clay including fire clay, fine china clay and ball clay. 94 Toys excluding electronic toys. 95 Honey. 96 Combs. 97 Insulators. 98 Cups and glasses of paper and plastics. 99 Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials). 100 Coal tar. 101 Computer stationery. 102 Writing ink. 103 Rice bran. 104 Bio-mass briquettes. 105 River sand and grit. 106 Wet dates. 107 Khoya/khoa. 108 Porridge. 109 Imitation jewellery. 110 Feeding bottle, nipples. 111 Kerosene stove/lantern, petromax, glass chimney, hurricane lamp and its spares. 112 Hing (Asafoetida). 113 Fly ash. 114 Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06. 115 Spectacles, parts and components thereof, contact lens & lens cleaner. 116 Jute and all kind of jute products including natural, dyed and bleached, diversified, plain and laminated jute products. 117 Imported textiles and fabrics. 118 Plastic and tin containers including barrels. 119 Buffing material and metal polish. 120 Paraffin wax of all grades/standards other than food grade standards including standard wax and slack wax. 46 122 Linear Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates. 123 All CDs and DVDs, whether recorded or unrecorded. 124 Willow vicker. 125 Mekhla chaddar. 126 Misri, patasha as part of prasad. 127 Sattu. 128 Handicrafts. 129 Cart driven by animals. 130 Chicken products. 131 Kirpan. 132 Prasadam by religious institutions. 133 Sacred Thread. 134 Tapioca. 135 Mat locally known as madhur, madhur kathi or cyperus. 136 Rattan, reed (in Malayalam). 46 August, 2005 for the words “Industrial perfumes and its concentrates.”. 137 Plantain leaves. 138 Coconut fibre. 139 Chalk stalk. 140 Bamboo mating. 141 Animal shoe nails. 142 Husk including ground nut husk. 143 Appalam, vadam & vathal. 144 Unprocessed green leaves of tea. 145 Leaf plates and cups pressed or stitched. 146 Agate. 147 Takhti. 148 Beehive. 149 Gamosha. 150 Bukhari. 151 Loi. 152 Pattu. 153 Gabba. 154 Kangri. 155 Quandakari. 156 Sabai grass and rope. 157 Sirali, bageshi, barroo, date leaves, baskets, made of bamboo. 158 Mat sticks and reed obtainable from cyperus kathi, mutha. 159 Candles. 160 Non-conventional Energy Devices.] 48 162 Coated abrasives viz., grinding discs, coated emery cloth, waterproof emery paper, emery belts and rolls, emery wheels (made from natural or artificial powder or grain) and bonded abrasives viz., grinding wheel and like bonded abrasives of different shapes for grinding, sharpening, polishing and cutting. 163 Kite. 164 All other verities of textile fabrics and made ups as are specifically not covered by any other entry of any of the Schedules to the Act. 165 Household plastic items such as combs, jug, soap case, mug, tooth brush, 47 May, 2005 w.e.f. 11 48 August, 2005 w.e.f. dated 8 tea baskets, mats, basins, tubs, and drums of capacity upto 100 litres. 166 Fittings for doors, window and furniture including (1) hinges-butt, piano, narrow, tee, parliament. handles for locks, furniture handles, furniture knobs, drawer channel, furniture fitting, furniture hinges, furniture catchers, (2) nails, screws, nuts and bolts, revets, cotter pins, staples, panel pins, blue cut taks, hob nails, stars, studs, iron heels, bullock and horse shoes and nails, (3) chains of all kinds, (4) all kinds of metal sections, including slotted angles, shelves and accessories, (5) rods, rails, channels and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes. 167 All other scrap not included elsewhere in any Schedule of the Act. 168 Paint brushes. 169 Wood, timber, ply-board and laiminated board. 170 Insulating varnish. 171 49 words “Tractor tyre”. 50 August, 2005 w.e.f. dated 8 Annexure ‘A’ 41A (i) Word processing machines, Electronic typewriters. (ii) Microphones, multimedia speakers, headphones, etc. (iii) Telephone answering machines. (iv) Parts of Telephone answering machines. (v) Prepared unrecorded media for sound recording. (vi) IT software or any media. (vii) Transmission apparatus other than apparatus for radio or T.V. broadcasting. (viii) Radio communication receivers, Radio Pagers. (ix) Aerials, antennas and parts. (x) LCD panels, LED panels and parts. (xi) Electrical capacitors, fixed, variable and parts. (xii) Electronic calculators. (xiii) Electrical resistors. (xiv) Printed Circuits. (xv) Switches, connectors, Relays for upto 5 amps. (xvi) DATA/Graphic Display Tubes other than Picture tubes and parts. (xvii) Diodes, transistors and similar semi-conductor devices. (xviii) Electronic Integrated Circuits and Micro-assemblies. (xix) Signal Generators and parts. (xx) Optical Fibre Cables. (xxi) Optical fibre and optical fibre bundles, cables. (xxii) Liquid Crystal devices, flat panel display devices and parts. (xxiii) Computer Systems and peripherals, Electronic Diaries. (xxiv) Cathode ray oscilloscopes, Spectrum analysers, Signal analysers. (xxv) Parts and accessories of HSN 84.69, 84.70 and 84.71 (xxvi) D C Micromotors, Stepper Motors of 37.5 watts. (xxvii) Parts of HSN 85.01. (xxviii) (xxix) (xxx) Electrical apparatus for line telephony or line telegraphy.
animal, their spare parts, components and accessories.
2 All equipments for communications such as, Private Branch
Exchange (PBX) and Electronic Private Automatic Branch
Exchange (EPABX) etc.
3 All intangible goods like copyright, patent, rep license, goodwill etc.
4 All kinds of bricks including fly ash bricks, refractory bricks and
asphaltic roofing, earthen tiles.
5 All types of yarn other than cotton and silk yarn in hank and sewing
thread.
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