FIRST SCHEDULE

List of exempted goods

 

Serial

No.

Description of goods

Conditions and exceptions

Remarks

 

1.

Agricultural implements, manually operated or animal driven

 

 

 

2.

Aids and Implements used by handicapped persons

 

 

 

3.

Aquatic feed, poultry feed and cattle feed including grass, hay and straw, *[husk and bran of cereals and pulses, supplements, concentrated and additives of such feed and de-oiled cakes, but excluding (i) other oil cakes and (ii) rice bran].

 

*included w.e.f. 29.07.2005

 

4.

Betel leaves and  betel nuts (excluding* supari and betel nuts for conversion into supari).

 

* “including” is substituted in place of “excluding” w.e.f. 06.07.2006.

Again ‘excluding’ is substituted w.e.f. 31-10-2009 vide Notification no. FTX.55/2005/ Pt-V/194 dtd. 31-10-09.

 

5.

Books, periodicals and journals

 

 

 

6.

Charakha and Amber Charakha handlooms and handlooms fabrics and Gandhi Topi

 

 

 

7.

Charcoal

 

 

 

8.

Coarse grains other than paddy, rice and wheat

 

 

 

9.

Condoms and contraceptive

 

 

 

10.

Cotton and silk yarn in hank

 

 

 

11.

Curd, lussi, butter milk and separated milk

 

 

 

12.

Earthen pot and clay lamps

 

 

 

13.

Electrical energy

 

 

 

14.

Firewood

 

 

 

15.

Fishnet and Fishnet fabrics

 

 

 

16.

Fresh milk and pasteurized milk excluding UHT milk

 

 

 

17.

Fresh flowers, fresh plants, saplings and seedlings including aromatic and medicinal plants

 

 

 

18.

Fresh vegetables and fruits other than potato, onion, garlic, (ginger)* and dried vegetables

 

The word ‘ginger’ is deleted w.e.f. 06.07.06.

 

19.

Paddy

 

 

 

20.

Human blood and blood plasma

 

 

 

21.

Indigenous handmade musical instruments

 

 

 

22.

Kumkum, bindi, alta and sindur

 

 

 

23.

Meat, fish (excluding dry fish), prawn and other aquatic products when not cured or frozen; eggs and livestock and animal hair

 

 

 

24.

National Flag

 

 

 

25.

Organic manure including dung (Gobar)

 

 

 

26.

Non-judicial stamp paper sold by Government Treasuries, postal items like envelope, post card etc. sold by Government, rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form

 

 

 

27.

Raw wool

 

 

 

28.

Semen including frozen semen

 

 

 

29.

Silk worm laying, cocoon and raw silk

 

 

 

30.

Slate, slate pencils and chalk pencils

 

 

 

31.

Tender green coconut

 

 

 

32.

Toddy, Neera and Arak

 

 

 

33.

Bread

 

 

 

34.

Salt whether processed or unprocessed and whether branded or unbranded

 

 

 

35.

Water other than

(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water and

(ii) water sold in sealed container

 

 

 

36.

Sugar

 

i)*deleted w.e.f. 29.07.2005

**included w.e.f. 29.07.2005

ii) Modified w.e.f.

05-05-2010 vide notification no. ftx.55/2005/78 dtd.03-05-10. Prior to this the sl.36 read as

Sugar *and khandsari (**when subjected to Additional Duties of Excise)”

Omitted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.

iii) Inserted w.e.f. 22-08-2012 vide notification no. FTX.55/2005/Pt-V/268 DTD. 22-08-2012.

 

37.

Textiles fabric including endi, muga and pat cloth but excluding textile made-ups, i.e., fabric that has undergone a stitching process but excluding bleaching, dying, water/shrink proofing, organdie process.

 

i)Under-lined portion inserted w.e.f 03.12.2005.

Modified w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.Prior to this the sl. 37 read as “Textiles fabric including endi, muga and pat cloth but excluding textile made-ups, i.e., fabric that has undergone a stitching process but excluding bleaching, dying, water/shrink proofing, organdie process.

ii) Modified w.e.f. 22-08-2012 vide notification no. FTX.55/2005/Pt-V/268 DTD. 22-08-2012. Prior to this the sl. 37 read as “Khadi and Handloom Textiles including endi, muga and pat cloth.”

 

38.

Tobacco*

 

*deleted w.e.f 05.04.2007 vide Notification No. FTX.55/05/Pt-III/38

 

39.

Gamosha (symbol of Assamese culture)

 

 

 

40.

Bell metal  and brass articles

 

Omitted w.e.f. 16.10.08.

 

41.

Unprocessed green leaves of tea

 

 

 

42.

Seeds of grass, vegetables and flowers

 

 

 

43.

Endi, muga, pat, and silk yarn and endi, muga cocoons

 

 

 

44.

Indigenous handicraft items *manufactured in the State as may be notified by the Government

 

Items notified vide Notification No. FTX.55/05/Pt-II/22 dated 08.08.2005

*Underlined portion inserted w.e.f. 16.10.08

 

45.

Cart driven by animals

 

 

 

46.

Bamboo matting and pati doi mat

 

 

 

47.

 Idols made of clay

 

 

 

48.

 Audio cassettes in regional language  of Assam

 

 

 

49.

 Exercise book, graph book and laboratory      note book

 

Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

 

50.

 Volleyball and football *(Sports goods excluding apparels and footwear)

 

*Omitted w.e.f. 01.04.08 & new entry is made.

 

51.

Vegetable oils, vanaspati or vegetable ghee and other edible oils including mustard oil and rapeseed oil

When produced and sold in Assam by the Industrial units of STATEFED

.

 

52.

Indigenous Mekhela Chadar which are produced locally

.

Modified w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016. Prior to this the Sl. No. 52 read as follows: “Mekhela chadar”

 

53.

Cereals and pulses sold to the Deputy Commissioner and Sub-Divisional Officers of Assam by FCI

Exemption is allowed on codition that cereals and pulses sol;d to the Deputy Commissioner and Sub-Divisional Officers of Assam for distribution and for use in connection with the PDS namely, APL,BPL, Antodaya, SGRY and Annapurna schemes.

 

 

54

Puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as akhoi, parched paddy or rice coated with sugar or gur commonly known as murki.

 

Inserted w.e.f 29.07.2005

 

55

Sago and topioca globules.

 

Inserted w.e.f. 29.07.2005

 

56

Rum sold to defence personnel in Defence Service Canteens.

Exemption is allowed on condition that rum is sold to defence personnel strictly for personal consumption.

 

57

Wheat

 

Inserted w.e.f 08.08.2005

 

58

Garments, goods and made-ups, manufactured in a Khadi production unit approved or certified by the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act, 1956 (61 of 1956)

 

Inserted w.e.f. 08.08.2005.

 

59

Kerosene lamp and parts thereof including chimney

 

Inserted w.e.f. 06.07.06.

Modified w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.Prior to this the Sl. 59 was read as “Kerosene lamp”.

 

60

Candle.

 

Inserted w.e.f. 06.07.06.

Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

 

61

Tyres & tubes used for bicycle, tricycle, rickshaw and wheel chair.

 

Inserted w.e.f. 06.07.06.

Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

 

62

Globe, maps, geometry boxes, pencils, sharpeners and erasers.

 

Inserted w.e.f. 06.07.06.

Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

 

63

Paper envelope and paper trays.

 

Inserted w.e.f. 06.07.06.

Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.-

 

64

Mosquito net.

 

Inserted w.e.f. 15.02.07

 

65

Anti-malaria drugs, namely, chlroquine group, quinine group, primaquine, arteether, artemether, pyrimethamine and sulfadoxine group, artesunate group whether in solution or in powder or in table or in capsule form.

 

-do-

 

66

Fly shuttle loom.

 

-do-

 

67

Onion, garlic and other dried vegetables

 

 

 

 

Inserted w.e.f. 01.04.2008.

68

Potato

 

 

 

69

Rice including broken rice

 

 

 

70

Pulses

 

 

 

71

Flour, atta, maida, suji and besan

 

 

 

72

Fresh Turmeric

 

Inserted w.e.f.

05-05-2010 vide notification no. ftx.55/2005/78 dtd.03-05-10

 

73

Gur, Jaggery and edible variety of rub gur.

 

i)Inserted w.e.f.

26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013

ii) Omitted w.e.f.04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29                          Dtd. 02-07-2016

 

74

Renewable energy devices and its spare parts.

 

Inserted w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

ii) Omitted w.e.f.      04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29                      Dtd. 02-07-2016

 

75

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,dabka, chumki, gota sitara, naqsi, kora, glass bead, badla.

 

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

 

76

Glass bangles.

 

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

 

77

Saree that has undergone stitching process and maximum retail price per piece of which does not exceed rupees five hundred.

 

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

 

78

Writing instrument including pencil, maximum retail price per piece of which does not exceed rupees ten.

 

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

 

79

School bag maximum retail price per piece of which does not exceed rupees two hundred fifty only.

 

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

 

80

HDPE Cocoon crate. HDPE  Mountage with frame, HDPE Plastic Cocoon Harvesting box, HDPE Rearing Trays for silkworms.

 

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

 

81

Yarn Dernier Scale Weighing range –natural silk.

 

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

 

82

Medicinal oxygen and oxygen used in hospital.

 

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

 

83

Drugs for treatment of cancer, such as Amphotrocin-B Inj. Anastrozole Tab, Bicalutamide Tab, Interferon Alfa Inj., Capecitabine Tab, Calcium Folinate Inj., Cyclophosphamide Tab, Cytarabine Inj., Dasatinib Tab, Erlotinib Tab, Fludarabine Phosphate Tab, Flutamide Tab, Gefitinib Tab, Letrozole Tab, Peg Filgrastim Inj, Methotrexate Tab, Mitoxantrome Inj., Tamoxifen Citrate Tab, Aprip[tant Cap, Etoposide Cap, Etoposide Inj, Hydroxyurea Cap, Iamtinib Mesylate Tab, Lomustine Tab, Bevacizumab Inj, Temozolamide Cap, Thalidomide Tab, Bevacizumab Inj, Bleomycin Inj, Carboplatin Inj,  Cisplatin Inj, Cyclophosphamide Inj, Dactinomycin Inj, Daunorubicin Hcl Inj, Docetaxel Inj, Doxorubicin Hcl Inj, Epirubicin Hcl Inj, Filgrastim Inj, Fluderabine Phosphate Inj, 5-Fu Inj., Gemicitabine Inj., Ifosphamide With Mesna Inj., Irinotecan Hcl Inj., L- Asparaginase Inj.,Melaphalan Tab, Lyposamal Doxorubicin Inj., Methotrexate Inj., Mitomycin Inj., Merceptapurine Tab, Oxaliplatin Inj., Paclitaxel Inj., Ibandronic Acid Inj., Dacarbazine Inj., Gosereline Inj., Filgrastim Inj., Vinorelbine Inj., Thalidomide Cap., Busulfan Tab, Mesna Inj.,Bortezomib Inj., Lenalidomide Tab, Pemetrexed Inj., Trastuzumab Inj., Paclitaxel Inj., Rituximab Inj., Pazopanib Tab, Nimotuzumab Inj., Bendamustin Inj. And any other drugs that is critical and directly required for the treatment of cancer.

 

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

 

84

Candle

 

Inserted  w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

85

Tamarind

 

Inserted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

86

Khandsari

 

Inserted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

 

SECOND SCHEDULE

List of goods taxable at 6%*

PART–A

GENERAL

i)        The symbol and figure is substituted from 4% to 5% w.e.f. 31-10-2009 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

ii)      The symbol and figure is substituted from 5% to 6% w.e.f. 04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-2016.

           

Serial No.

Description

Conditions and exceptions

Remarks

 

1.

Agricultural implements not operated manually or not driven by animal.

 

 

 

2.

All equipments for communications such as private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X).

 

 

 

3.

All intangible goods like copyright, patent, replenishment license.

 

 

 

4.

All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles.

 

 

 

5.

(i) All types of yarn other than cotton and silk yarn in hank,  endi, muga and pat yarn

(ii) sewing thread.

 

 

 

6.

Aluminium, Steel, Brass and enamelled utensils including pressure cooker.

 

Modified w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10. Prior to this the sl.6 was read as “Aluminium utensils and enamelled utensils”

 

7.

Arecanut powder ,( supari and betel nut for conversion into supari)*

 

*deleted w.e.f. 06.07.06

Inserted again w.e.f. 31-10-09

 

8.

Bamboo

 

Omitted w.e.f. 04.02.08

 

9.

Bearings of all kinds

 

 

 

10.

Beedi leaves

 

 

 

11.

Beltings

 

 

 

12.

Bicycles, tricycles, cycle rickshaws and wheel chair and parts, accessories and tyres and tubes thereof.

 

*deleted w.e.f. 06.07.06.

The entry is modified w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.Prior to this the Sl. No. 12 read as “Bicycles, tricycles, cycle rickshaws (and tyres, tubes)* and parts thereof”.

Modified w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.Prior to this the sl. no. 12 was read as-

Bicycles, tricycles, cycle rickshaws and parts thereof and tyres and tubes used for bicycle, tricycle, cycle rickshaw and wheel chair.”

 

13.

Bone meal

 

 

 

14.

Bulk drugs

 

 

 

15.

Machineries used in the manufacture of goods and parts thereof including mould.

 

The entry is substituted w.e.f. 16.10.08. The original entry was “Machineries and parts thereof including moulds”.

 

16.

Castings

 

 

 

17.

Centrifugal, monobloc and submersible pumps and parts thereof

 

 

 

18.

Coffee beans and seeds, cocoa pod and chicory

 

 

 

19.

Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellents, including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof.

 

The word ‘including’ is substituted by punctuation mark “,” w.e.f. 29.07.2005.

 

20.

Coir and Coir products excluding coir mattresses *and coir cushion.

 

*Inserted w.e.f. 16.10.08.

 

21.

Cotton and cotton waste

 

 

 

22.

Crucibles

 

 

 

23.

Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), if such goods are not mentioned in this schedule or any other Schedule

 

Omitted w.e.f. 31-10-2009 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

 

24.

(i) Edible oils *excluding coconut oil.

Except When produced and sold in Assam by the Industrial units of STATEFED

*Inserted w.e.f. 04.02.08.

 

 

(ii) Oil cake and de-oiled cake.

 

“and de-oiled cake” deleted w.e.f  29.07.2005.

 

25.

Electrodes

 

 

 

26.

(i) Ferrous and non-ferrous metals and alloys such as aluminum, copper, zinc and extrusions of those.

(ii) Non-metals. 

 

Inserted w.e.f. 16.10.08. The original entry was “Ferrous and non-ferrous metals and alloys, non-metals such as aluminium, copper, zinc and extrusions of those”.

 

27.

Fibres of all types and fibre waste

 

 

 

28.

Fried grams

 

 

 

29.

Gur, jaggery and edible variety of rub gur

 

Omitted w.e.f.

26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013.

 

30.

Hand pumps and spare parts

 

 

 

31.

Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower

 

 

 

32.

Hose pipes

 

 

 

33.

Hosiery goods

 

 

 

34.

(Hask and bran of cereals)

Rice bran

 

Substituted by “Rice bran” w.e.f. 29.07.2005.

 

35.

Ice

 

 

 

36.

Incense sticks commonly known as agarbathi, dhup kathi or dhup bathis or dhuna

 

“or dhuna” inserted w.e.f. 08.08.2005

 

37.

Industrial cables (High voltage cables for voltage exceeding 1000 volt, XLPE Cables, jelly filled cables, optical fibres)

 

Modified w.e.f 31-10-2009

 

38.

Information Technology (IT) products as specified in this schedule

 

 

 

39.

*Kerosene sold through Public Distribution System

 

*Deleted w.e.f. 06.07.06

 

40.

Leaf plates and cups

 

 

 

41.

Industrial inputs & packing materials as specified in this Schedule

 

 

 

42.

Deleted

 

w.e.f. 29.07.2005

 

43.

Newars

 

 

 

44.

Napa slabs (Rough flooring stones)

 

 

 

45.

Ores and minerals

 

 

 

46.

Paper and newsprint

 

 

 

47.

Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes and fitting thereof.

 

Modified w.e.f. 31-10-09

 

48.

Plastic Footwear

 

Omitted w.e.f. 16.06.08.

 

49.

Printed material including diary and calendar

 

 

 

50.

Printing ink excluding toner and cartridges

 

 

 

51.

Pulp of bamboo, wood and paper

 

 

 

52.

Rail coaches, engines and wagons and part thereof.

 

Modified w.e.f. 31-10-09

 

53.

Readymade garments, the maximum retail price per piece of which does not exceed rupees five thousand.

 

The words “the maximum retail price per piece of which does not exceed rupees five thousand”. has been inserted w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010.

 

54.

Renewable energy devices and spare parts

 

Omitted w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

 

55.

Safety matches

 

 

 

56.

Seeds *other than seeds of grass, vegetables and flower.

 

Inserted w.e.f. 16.10.08.

 

57.

Sewing machines *and parts thereof.

 

-do-

 

   58.

Ship and other water vessels

 

 

 

59.

Pure silk fabrics

 

 

 

60.

Skimmed milk powder and UHT milk

 

 

 

61.

Solvent oils other than organic solvent oil

 

 

 

62.

Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies but excluding fresh turmeric.

 

The words ‘but excluding fresh turmeric’ has been inserted w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

 

63.

Starch

 

 

 

64.

Tamarind

 

Omitted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

65.

Tractors, power tillers, threshes, harvesters and attachments and parts thereof.

 

“power tillers” added w.e.f. 29.07.2005.

 

66.

Transmission towers

 

 

 

67.

Umbrella except garden umbrella

 

 

 

68.

Vanaspati (Hydrogenated Vegetable oil)

Except when produced and sold in Assam by the Industrial units of STATEFED

 

 

 

 

 

 

 

 

69.

Vegetable oil including ginglli oil and bran oil *excluding coconut oil.

Except when produced and sold in Assam by the Industrial units of STATEFED

*Inserted w.e.f. 16.10.08.

 

   70.

Writing instruments the maximum retail price per piece of which exceeds rupees ten rupees but does not exceed rupees one thousand.

 

i)The words “the maximum retail price per piece of which does not exceed rupees one thousand”. has been inserted w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010.

ii)Modified w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.Prior to this the sl. no. 70 was read as -

Writing instruments, the maximum retail price per piece of which does not exceed rupees one thousand.”

iii)Modified w.e.f. 17-06-2015 vide notification No.LGL.6/ 2003/134 Dtd. 30-09-15 

Prior to this Sl. No. 70 was read as follows:

“Writing instruments and parts thereof, the maximum retail price per piece of which does not exceed rupees one thousand.”

 

 

 71.

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla, .

 

Omitted w.e.f. 30-09-15 vide notification No.LGL.6/ 2003/134 Dtd.   30-09-15

 

 72.

Clay including fireclay

 

 

 

73.

Lignite

 

 

 

74.

Lime, Lime stone, clinker & dolomite

 

 

 

75.

Linear alkyl benezene

 

 

 

76.

Plastic granules

 

 

 

77.

Stainless Steel sheets

 

 

 

78.

Knitting wool

 

 

 

79.

Processed meat, poultry & fish including dry fish *excluding cooked preparation of the same.

 

*Inserted w.e.f. 16.10.08.

 

80.

Processed or preserved vegetables and fruits including (excluding) fruit jams. Jelly, pickles, fruit squash, paste, fruit drinks and fruit juice *but excluding potato chips, banana chips and cooked preparations of the vegetable and fruits.

 

i)Underlined portion inserted w.e.f. 08.08.2005

ii)w.e.f. 05.12.2005 the word “excluding” is substituted by the word “including”.

iii)*Inserted w.e.f. 16.10.08.

 

81.

Article made of rolled gold and imitation gold

 

 

 

82.

Glass bangles

 

Omitted w.e.f. 30-09-15 vide notification No. LGL.6/2003/ 134 Dtd.      30-09-15

 

83.

*Candle

 

*Deleted w.e.f. 06.07.06

 

84.

Paraffin wax

 

 

 

85.

Khandsari

 

i) Inserted w.e.f. 29.07.2005

ii) Omitted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

86.

Papad

 

Inserted w.e.f. 08.08.2005

 

87.

Tools such as hand tools including abrasives, grinding stones and polishing stones and rubbing bricks. Power tools, measuring tools, hydraulic tools, pneumatic tools, cutting tools, lifting and handling tools including tackles, automotive tools and welding tools.”

 

Inserted w.e.f. 08.08.2005

 

88.

(i) Textile made-ups, i.e., fabric that has under gone a stitching process but excluding bleaching, dyeing, water/shrink proofing, organdie process and

(ii) Saree that has undergone stitching process and maximum retail price per piece of which exceeds rupees five hundred.

 

i)Inserted w.e.f. 03.12.2005.

Omitted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.

ii)Modified w.e.f 30-09-15 vide notification No.LGL.6/2003/134 Dtd.   30-09-15

Prior to this Sl. No. 88 was read as follows:

Textile made-ups, i.e., fabric that has under gone a stitching process but excluding bleaching, dyeing, water/shrink proofing, organdie process.

 

89.

Mosquito net.*

 

Deleted w.e.f. 15.02.2007

 

90.

Cups, glasses, plates, forks and spoons of paper and plastics

 

i)Inserted w.e.f. 05.12.2005.

ii)Modified

w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

Prior to this the sl.90 was read as “Cups and glasses of paper and plastics.”

 

91.

Indigenous hand made soap

 

Inserted w.e.f. 05.12.2005

 

92.

Pure ghee*

 

Inserted w.e.f. 05.12.2005

*Omitted w.e.f. 04.02.08.

 

93

Sweets.

 

Inserted w.e.f. 10.02.06.

 

94

Baby feeding bottles and nipples.

 

i)Inserted w.e.f. 06.07.06.

ii) Omitted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

95

Tea waste.

 

Inserted w.e.f. 15.02.07.

 

96

Cranes, bulldozers, dampers, road rollers, tipper, excavator, earth movers *and attachments parts thereof.

 

Inserted w.e.f. 04.02.08

*Inserted w.i)e.f. 16.10.08

 

97

AAA conductors

 

 

98

Dry fruits.

 

 

99

Jute & Jute products.

 

 

 

Inserted w.e.f. 01.04.08

 

100

Unbranded soya nuggets.

 

 

101

Transformers

 

 

102

Sports goods excluding apparels ad footwear.

 

 

103

All foot wears, the maximum retail price of per pair of which does not exceed Rs.750/-.

 

Inserted w.e.f. 13.01.09.

 

104

Medical diagnostic kits, X-Ray films and other diagnostic films.

 

i)Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

ii) The words “X-Ray films and other diagnostic films” has been inserted

w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

 

105

Medical equipments, devices and implants.

 

Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

 

 

106

Spectacles and parts and component thereof, contact lens and lens cleaner but excluding sun glasses.

 

Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

 

 

107

Spare parts of motor vehicles.

 

i)Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

ii)Omitted w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

 

 

108

Tarpaulin and canvas

 

i)Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

 

 

109

Plywood, block board and decorative plywood *and flush door.

 

i)Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

ii) The words “block board and decorative plywood” has been inserted

w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

*iii) Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

 

110

Stone crushing and screening machinery and parts thereof.

 

Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

 

111

Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the Drugs and Cosmetics Act, 1940 (23 of 1940), but excluding anti malaria drugs mentioned in entry at serial 65 of First Schedule and drugs for treatment of cancer mentioned in entry at serial number 83 of the First Schedule and also excluding medicated hair oil, medicated tooth paste, medicated soap & shampoo.

 

i)Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

ii) Modified w.e.f 30-09-15 vide notification No.LGL.6/ 2003/134 Dtd.   30-09-15   Prior to this Sl. No. 111 was read as follows:

Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the Drugs and Cosmetics Act, 1940 ( 23 of 1940) 27 but excluding anti malaria drugs mentioned in entry at serial 65 of First Schedule.

iii) Modified w.e.f 04-07-16 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-16 Prior to this Sl. No. 111 read as follows:

Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the Drugs and Cosmetics Act, 1940 (23 of 1940), but excluding anti malaria drugs mentioned in entry at serial 65 of First Schedule and drugs for treatment of cancer mentioned in entry at serial number 82 of the First Schedule.

 

112

 Cooked food excluding processed and preserved cooked food packed in sealed container.

 

i)Inserted

w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

ii) Modified w.e.f. 02-03-2013 vide notification no. FTX.55/2005/Pt/193 Dtd.02-03-2013. Prior to this the Sl. No. 112 read as “Cooked food excluding packaged cooked food.”

 

113

Candle.

 

 i)Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

ii) Omitted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

114

Exercise book, graph book and laboratory note book.

 

Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

 

115

Paper envelope and paper tray.

 

Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

 

116

(i)      Globe, maps, geometry boxes, colour boxes, crayons, pencils, sharpeners and erasers.

(ii)    Pencil maximum retail price per piece of which exceeds rupees ten.

 

i)Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

ii) Modified w.e.f 30-09-15 vide notification No.LGL.6/2003/134   Dtd. 30-09-15         Prior to this Sl. No.116 was read as follows:

Globe, maps, geometry boxes, colour boxes, crayons, pencils, sharpeners and erasers.

 

 

117

Pure Ghee

 

Inserted w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010

 

118

Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), other than those specified in any other Schedule.

 

i)Inserted w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

ii) Omitted w.e.f. 04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-16

 

119

Honey

 

Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

 

120

Glucose

 

Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

 

121

Coal tar

 

Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

 

122

Extra-natural alcohol

 

Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

 

123

Sugar

 

i)Inserted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.

ii) Omitted w.e.f. 22-08-2012 vide notification no. FTX.55/2005/Pt-V/268 DTD. 22-08-2012.

 

124

Textiles fabric including textiles made-ups, i.e., fabric that has undergone a stitching process.

 

      i)Inserted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.

 

 

125

Stone Chips and boulder

 

Inserted w.e.f.

26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013

 

126

CFL bulb

 

i)Inserted w.e.f.

26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013

ii) Omitted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

127

Generator Set

 

Inserted w.e.f.

26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013

 

128

Sanitary napkin

 

Inserted w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

 

129

Fabricated items of iron and steel

 

Inserted w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

 

130

 Renewable energy devices and its spare parts

 

Inserted  w.e.f. 04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-16

 

131

Gur, jiggery and edible variety of rub gur.

 

i) Inserted w.e.f. 04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-16.

ii) Omitted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

132

E-rickshaw

 

Inserted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

133

Citronella oil

 

Inserted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

134

Packed drinking water

 

Inserted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

135

LED bulbs, LED tubes and their in built tixtures

 

Inserted w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 

 

 

 

PART-B

ITEMS UNDER CATEGORY OF IT PRODUCTS

 

Serial No.

Description

1.

Word processing machines and Electronic typewriters

2.

Electronic calculators

3.

Computer systems and peripherals, Electronic diaries

4.

Parts and Accessories of items listed in serial number 1, 2 and 3 of this part

5.

D C Micromotors, Stepper motors of an output not exceeding 37.5 watts.

6.

Parts of  items listed in serial number 5

7.

*Uninterrupted Power Supply (UPS) up to 600 VA with integrated battery and its parts                * Omitted w.e.f. 16.10.08. (modified and inserted again w.e.f. 31-10-09)

8

Permanent magnets and articles intended to become permanent magnets (ferrites)

9.

(i)Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current lien systems or for digital line systems and parts and accessories thereof;

(ii)Videophones and mobile phones the maximum retail price per piece of which does not exceed rupee five thousand and parts and accessories thereof.

 #Modified w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010

Prior to this the sl.9 read as follows:Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current lien systems or for digital line systems; videophones; mobile phones and parts and accessories thereof.

## Modified w.e.f 10-08-2016 vide notification no. FTX.55/2005/Pt-VII/63 Dtd. 10-08-2016.

 Prior to this Sl. No. 9 (ii) read as follows: Videophones and mobile phones the maximum retail price per piece of which does not exceed rupee fifteen thousand and parts and accessories thereof.

 

10.

Microphones, multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker Sets and their parts.

11.

Telephone answering machines

12.

Parts of Telephone answering machines

13.

Prepared unrecorded media for sound recording

14.

IT software or any media.

15.

Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras.

16.

Radio communication receivers, Radio Pagers

17.

(i) Aerials, antennas and parts

 

(ii) Parts of items at serial numbers in 15 and 16

18.

LCD Panels, LED panels and parts thereof

19.

Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof.

20.

Electrical resistors (including rheostats and potentiometers), other than heating resistors.

21.

Printed Circuits

22.

Switches, Connectors and Relays for up to 5 amps at voltage not exceeding 250 Volts, Electronic fuses.

23.

Data/Graphic Display tubes, other than Picture tubes and parts thereof

24.

Diodes, transistors and similar semi-conductor devices, Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled I modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals.

25.

Electronic Integrated Circuits and Micro-assemblies

26.

Signal Generators and parts thereof

27.

Optical fibre cables

28.

Optical fibre and optical fibre bundles and cables

29.

Liquid Crystal devices, Flat Panel display devices and parts thereof.

30.

Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain measuring instruments,

Distortion factor meters, Psophometers, Net work & Logic analyser and Signal analyser.

 

PART-C

INDUSTRIAL INPUTS & PACKING MATERIALS

 

Serial No.

Heading No. of the Central Excise Tariff Act, 1985 (5 of 1986)

Sub-heading No. of the Central Excise Tariff Act, 1985 (5 of 1986)

Description

Remarks

1.

15.01

 

Animal (including fish) fats and oils, crude, refined or purified.

 

2.

15.06

 

Glycerol-crude, glycerol waters and glycerol lyes.

 

3.

15.07

 

Vegetable waxes (other than triglycerides), bees wax, 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.

 

4.

15.08

 

Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vaccum or in inert gas or otherwise chemical modified; 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.

 

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.

 

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 slag (slag sand) from the manufacture of iron or steel.

 

25.

 

2707.10

Benzole.

 

26.

 

2707.20

Toluole.

 

27.

 

2707.30

Xylole.

 

28.

 

2707.40

Napthalene.

 

29.

 

2707.50

Phenols

 

30.

 

2707.60

Creosole oils.

 

31.

28.01

 

Fluorine, chlorine, bromine and iodine.

 

32.

28.02

 

Sulphur, sublimed or precipitated; colloidal sulphur.

 

33.

28.03

 

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).

 

34.

28.04

 

Hydrogen, rare gases, other non-metal excluding oxygen (medicinal grade).

 

35.

28.05

 

Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed mercury

 

36.

28.06

 

Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.

 

37.

28.07

 

Sulphuric acid and anhydrides thereof; Oleum

 

38.

28.08

 

Nitric acid, Sulphonitric acids.

 

39.

28.09

 

Diphosphorous pentaoxide; phosphoric acid and polyphosphoric acids.

 

40.

28.10

 

Oxides of boron; boric acids.

 

41.

28.12

 

Halides and halide oxides of non-metals.

 

42.

28.13

 

Sulphides of non-metals; commercial phosphorus trisulphide.

 

43.

28.14

 

Ammonia, anhydrous or in aqueous solution.

 

44.

28.15

 

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.

 

45.

28.16

 

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.

 

46.

28.17

 

Zinc oxide, zinc peroxide.

 

47.

 

2818.10

Aluminium hydroxide.

 

48.

28.19

 

Chromium oxides and hydroxides.

 

49.

28.20

 

Manganese oxides.

 

50.

 

2821.10

Iron oxides and hydroxides.

 

51.

28.22

 

Cobalt oxides and hydroxides, commercial cobalt oxides.

 

52.

28.23

 

Titanium oxide.

 

53.

28.25

 

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.

 

54.

28.26

 

Flurides, fluorosilicates, fluroaluminates and other complex fluorine salts.

 

55.

28.27

 

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.

 

56.

28.29

 

Chlorates and perchlorates; Bromates and Perbromates; iodates and periodates.

 

57.

28.30

 

Sulphides; Polysulphides.

 

58.

28.31

 

Dithionites and sulphoxylates.

 

59.

28.32

 

Sulphites; thiosulphates

 

60.

 

2833.10

Copper sulphate.

 

61.

28.34

 

Nitrites; nitrates.

 

62.

28.35

 

Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates.        

 

63.

28.36

 

Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.

 

64.

28.37

 

Cyanides, cyanide oxides and complex cyanides.

 

65.

28.38

 

Fulminates, cyanates and thiocyanates.

 

66.

28.40

 

Borates; peroxoborates (perborates).

 

67.

 

2841.10

Sodium dichromate.

 

68.

 

2841.20

Potassium dichromate.

 

69.

28.44

 

Radioactive chemical elements and ratioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.

 

70.

28.45

 

Isotopes other than those contained in entry no. 69; compounds, inorganic or organic of such isotpoes, whether or not chemically defined.

 

71.

28.46

 

Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals.

 

72.

28.48

 

Phosphides, whether or not chemically defined, excluding ferrophosphorus.

 

73.

 

2849.10

Calcium carbides.

 

74.

28.50

 

Hydrides, nitrites, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of goods contained in entry 73

 

75.

29.02

 

Cyclic Hydrocarbons.

 

76.

29.03

 

Halogenated derivatives of Hydrocarbons.

 

77.

29.04

 

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.

 

78.

29.05

 

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

79.

29.06

 

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

80.

29.07

 

Phenols, phenol-alcohols.

 

81.

29.08

 

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.

 

82.

29.09

 

Ethers, ether-alcohols, ether-phenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

83.

29.10

 

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

84.

29.11

 

Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

85.

29.12

 

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.

 

86.

29.13

 

Halogenated, sulphonated, nitrated or nitrosated derivatives of products contained in entry no. 85

 

87.

 

2914.10

Acetone.

 

88.

29.15

 

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

89.

29.16

 

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

90.

29.17

 

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

91.

29.18

 

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

92.

29.19

 

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

93.

29.20

 

Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

94.

29.21

 

Amine-function compounds.

 

95.

29.22

 

Oxygen-function amino-compounds.

 

96.

29.23

 

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.

 

97.

29.24

 

Carboxyamide-function compounds; amide-function compounds of carbonic acid.

 

98.

29.25

 

Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds.

 

99.

29.26

 

Nitrile-function compounds.

 

100.

29.27

 

Diazo-, Azo- or azoxy-compounds.

 

101.

29.28

 

Organic derivatives of hydrazine or of hydroxylamine.

 

102.

29.30

 

Organo-sulphur compounds.

 

103.

29.31

 

Other Organo-inorganic compounds

 

104.

29.32

 

Heterocyclic compounds with oxygen heteroatom(s) only.

 

105.

29.33

 

Heterocyclic compounds with nitrogen heteroatom(s) only.

 

106.

29.34

 

Nucleic acids and their salts, other heterocyclic compounds.

 

107.

29.35

 

Sulphonamides.

 

108.

29.38

 

Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.

 

109.

29.39

 

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

 

110.

29.42

 

Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.

 

111.

32.01

 

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar.

 

112.

32.02

 

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar.

 

113.

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 as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985 excluding catechu or gambiar.

 

114.

32.04

 

Synthetic organic colouring mater, whether or not chemically defined; preparations based on synthetic organic colouring matter as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar.

 

115.

32.05

 

Colour lakes; preparations based on colour lakes as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985.

 

116.

 

3206.20

Inorganic products of kind used as luminophores.

 

117.

 

3206.90

Master Batches.

 

118.

 

3207.10

Glass frit and other glass, in the form of powder, granules or flakes.

 

119.

 

3207.90

Other.

 

120.

32.11

 

Prepared driers.

 

121.

 

3215.90

Printing ink whether or not concentrated or solid.

 

122.

35.01

 

Casein, caseinates and other casein derivatives, casein glues.

 

123.

35.07

 

Enzymes; prepared enzymes not elsewhere specified or included.

 

124.

 

3707.00

Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations).

 

125.

38.01

 

Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures.

 

126.

38.02

 

Activated carbon; activated natural mineral products; animal black, including spent animal black.

 

127.

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 of heading No. 38.03 of Chapter 38 of the First Schedule of the Central Excise Tariff Act, 1985.

 

128.

38.06

 

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.

 

129.

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.

 

130.

 

3808.10

Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade.

 

131.

38.09

 

Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs 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.

 

132.

38.12

 

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics.

 

133.

38.14

 

Reducers and blanket wash/roller wash used in the printing industry.

 

134.

38.15

 

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.

 

135.

38.17

 

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02.

 

136.

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.

 

137.

38.23

 

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.

 

138.

 

3824.90

Retarders used in the printing industry.

 

139.

39.01

 

Polymers of ethylene in primary forms.

 

140.

39.02

 

Polymers of propylene or of other olefins, in primary forms.

 

141.

39.03

 

Polymers of styrene, in primary forms.

 

142.

39.04

 

Polymers of vinyl chloride or of other halogenated olefins, in primary forms.

 

143.

39.05

 

Polymers of vinyl acetate or other vinyl esters in primary forms; other vinyl polymers in primary forms.

 

144.

39.06

 

Acrylic polymers in primary forms.

 

145.

39.07

 

Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.

 

146.

39.08

 

Polyamides in primary forms.

 

147.

39.09

 

Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.

 

148.

39.10

 

Silicones in primary forms.

 

149.

39.11

 

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 of Chapter 39 of the First Schedule of the Central Excise Tariff Act, 1985, not elsewhere specified or included in primary forms.

 

150.

39.12

 

Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms.

 

151.

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.

 

152.

39.14

 

Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13 in primary forms.

 

153.

39.19

 

Self-adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.

 

154.

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.

 

155.

39.23

 

Articles for the conveyance or packing of goods of plastics, stoppers, bids, caps and other closures, of plastics including (a) insulated wares (b) bags of the type which are used for packing of goods at the time of a sale for the convenience of the customer including all kinds of carry bags, PP rolls, garden sleeves, liner hill bags, LLDPE bags, plastic/polyethylene sheet/film and sutli, polypropylene ropes, monofilament ropes. 

Inserted w.e.f. 08.08.2005.

156.

40.01

 

Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.

 

157.

40.02

 

Synthetic rubber and factice derived from oils in primary forms or in plates,

 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.

 

158.

40.03

 

Reclaimed rubber in primary forms or in plates, sheets or strip.

 

159.

40.05

 

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber described in heading No. 40.06 of Chapter 40 of the First Schedule of the Central Excise Tariff Act, 1985.

 

160.

47.01

 

Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.

 

161.

48.19

 

Cartons (including flatened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers of paper, paperboard, whether in assembled or unassembled condition.

 

162.

48.21

 

Paper printed labels and paperboard printed labels.

 

163.

48.23

 

Paper self-adhesive tape and printed wrappers used for packing.

 

164.

 

6305.10

Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres of heading No. 53.03 of Chapter 53 of the First Schedule of the Central Excise Tariff Act, 1985.

 

165

70.10

 

Carboys, bottles, jars, phials of glass, of a kind used for the packing goods; stoppers, lids and other closures, of glass.

 

166.

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.

 

167.

 

7607.60

Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE.

 

168.

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.

 

169

 

 

Sheets of polyurethane foam

Inserted w.e.f. 31-10-09 vide Notification no. FTX.55/2005/Pt-V/194 Dtd. 31-10-09

170

 

 

Railway switches, crossings, switch expansion joints, steel turnout sleepers, pre-stressed concrete sleepers (PCS), fish plates, steel clips, track bolts and nuts, elastic rail clips and railway signal, signaling equipment and accessories and parts thereof.

Inserted w.e.f. 31-10-09 vide Notification no. FTX.55/2005/Pt-V/194 Dtd. 31-10-09

171

 

 

Electrical goods, namely,-

(i)                  winding wires and strips;

(ii)                switches, selector switches, fuse switches unit above 5 amps;

(iii)                contractors, auxiliary contractors, contact block;

(iv)              Control gears and starters, including industrial motor starters;

(v)                Ammeter, KWH meter, voltmeter;

(vi)              Insulating materials, insulator;

(vii)             Jointing materials;

(viii)           Circuit breakers, HRC fuse, thermostat;

(ix)              Programmable logic controller, timers;

 

 

(x)                switch boards, panel boards, distribution boards, control panels, motor control centre, power control centre, bus duct, burner control cubicle, control desk, push button station, local control station, kiosk, feeder pillar, SMPS,* modular plate, MS board  ;

(xi)              electrical relays and single phasing preventor and timers;

(xii)             overhead transmission line materials including components, accessories and spare parts thereof including earth spike, stay set, galvanized iron pin, isolators, lightning arrestors, pre-cast concrete pole (PCC pole) and cut-outs (fuse-unit).

(xiii)           *Sockets of all types, regulators;

(xiv)           *casing and capping.

 

Inserted w.e.f. 31-10-09 vide Notification no. FTX.55/2005/Pt-V/194 Dtd. 31-10-09