Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

SCHEDULE C

[See sub-clause (iii) of clause (a) of sub-section (1) of section 7]

Serial No.

Description of goods

1

2

1

Aluminum Conductor Steel Reinforced Cables

2

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

3

All intangible goods e.g. copyright, patent, rep license, duty entitlement pass book

4

All types of yarn including sewing thread and waste of all types of yarn

4A

All types of liquor when sold in the State for the first time, for consumption during 2009-10, i.e. in the hands of L-13 in the case of country liquor, L-1B and L-1 AB in the case of Indian Made Foreign Spirit , and L-1-B-1 and L-1-AB-1in the case of beer and wine etc., L-1 AB-A for RTB (Ready to drink beverages), except Indian Foreign Liquor (Bottled in Origin) sold by L-1BF Inserted vide notification No. S.O. 40/H.A.6/2003/S.59/2009, dated 31.03.2009 (w.e.f. 31.03.2009 to 31.3.2010)

5

All metal utensils including pressure cookers/pans except utensils made of precious metals

6

Areca nut powder and betel nut

7

Bamboo

7A

Barley Sprout Inserted vide notification no. S.O. 4, dated 13.1.2009 w.e.f. 1.2.2009

8

Basic chromium sulphate, sodium bichromate

9

Bearings except auto parts

10

Beedi leaves

10A omitted

11

Beltings

12

Bicycles, tricycles, cycle rickshaws and parts thereof

13

Biomass briquettes

14

Bitumen

15

Blankets manufactured by composite units

16

Bone meal, crushed bones, bones, bone sinews and burnt bones

16A

Buttons Inserted vide notification no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006

16B

Bricks made principally of fly ash (with fly-ash content of more than 50%) Inserted vide notification no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006

16C

Candle Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)

17

Castings

18

Castor oil

19

Clay including fireclay

20

Coffee beans and seeds, cocoa pod, green tea leaves and chicory

21

Coir and coir products excluding coir mattresses

21A

Compact fluorescent lamps, tubes and bulbs and chokes of T-5, 28W energy efficient, electronic tube lights with electronic ballast and LED lights.

21B

Components, accessories and spare parts of fire arms, weapons and ammunitions, weapon-system etc. sold to Ordnance Depots and other Defence Establishments of Ministry of Defence Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009

21C

Compressed Natural Gas (CNG) sold for use in transport sector, Piped Natural Gas (PNG) supplied in domestic sector, and that sold for use in manufacture, against production of form VAT D-1 Inserted vide notification no. S.O. 106/H.A.6/2003/S.59/2010, dated 20.10.2010

22

Cotton waste, Woollen waste

23

Crucibles

24

  1. (1) Cutting Tools viz Drills, Taps, Cutters, End Mills, Reamers, Dies, Tool Bits etc. (used in industries for Tapping, Threading, Drilling, Boring, Milling, Turning etc.)
  2. (2) Carbide Tip, Inserts of Cermets
  3. (3) Engineering Files, Rasps, Pliers

Inserted vide notification no. S.O. 59, dated 05.07.2011

33

Gur, jaggery and edible varity of rab gur With 1.7.2005 to 30.6.2006 Omitted vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006.

34

Hand pumps and their parts

34A

Hardware of iron and steel such as aldrops, latches, handles, hinges, door-springs and door-stoppers whether polished, enamelled or plated. Inserted vide notification no. S.O. 77, dated 25.08.2009

35

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

36

Hose pipes

37

Hosiery goods

38

Hurricane lanterns and kerosene lamp

39

Husk and bran of cereals except wheat bran

39A

Honey Inserted vide notification no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006

40

Ice

41

Imitation jewellery

42

Incense sticks commonly known as agarbatti, dhupkathi or dhupbati Omitted vide notification No. S.O. 74, dated 21.9.2007w.e.f 1.10.2007.

43

Industrial cables and telecommunication cables (High voltage cables, Cross Linked Poly ethylene Cables, jelly filled cables, optical fibre cables)

43A

Industrial 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) 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;

(c) hydraulic tools such as jacks, pipe benders, torque wrenches, breakers, cylinders and control valves;

(d) pneumatic tools such as impact wrenches, rammers, grinders, drills torque wrenches, tilters, regulators and lubricant applicators;

(e) 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;";

Inserted vide no. S.O. 100, dated 6th October, 2006 (w.e.f. 1.10.2006)

43 B

Inverters, but not including the batteries sold with the inverters or otherwise Inserted vide no. S.O. 53, dated 27.06.07 (w.e.f. 1.7.2007)

44

Telephones, cell phones , tele-printer, wireless equipment and parts thereof, Digital Video Disc and Compact Disc, Information Technology products namely.- HSN Code Description of Items

    1. 90.30 Word Processing Machines and Electronic Typewriters
    2. 90.30 Electronic Calculators
    3. 90.30 Computer Systems and Peripherals, Electronic Diaries
    4. 90.30 Parts and Accessories of HSN 8469, 8470 and 8471 for items listed above
    5. 90.30 DC Micromotors/Stepper motors of an output not exceeding 375 Watts
    6. 90.30 Parts of HSN 8501 for items listed above
    7. 90.30 Uninterrupted Power Supplies (UPS) and their parts
    8. 90.30 Permanent magnets and articles intended to become permanent magnets

(Ferrites)

    1. 90.30 Electrical Apparatus for line telephony or line telegraphy, including line

telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for digital line systems; videophones

    1. 90.30 Microphones, Multimedia Speakers, Headphones, Earphones and Combined

Microphone/Speaker Sets and their parts

    1. 90.30 Telephone answering machines
    2. 90.30 Parts of Telephone answering machines
    3. 90.30 Prepared unrecorded media for sound recording or similar recording of other

phenomena

    1. 90.30 IT software on any media
    2. 90.30 Transmission apparatus (other than apparatus for radio broadcasting or TV

broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras)

    1. 90.30 Radio communication receivers, Radio pagers
    2. 90.30 (i) Aerials, antennas and their parts

(ii) Parts of items at 8525 and 8527 listed above

    1. 90.30 LCD Panels, LED Panels and part thereof
    2. 90.30 Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof
    3. 90.30 Electrical resistors (including rheostats and potentiometers), other than

heating resistors

    1. 90.30 Printed circuits
    2. 90.30 Switches, Connectors and Relays for upto 5 Amps at voltage not exceeding 250 Volts, Electronic fuses
    3. 90.30 Data/Graphic Display tubes, other than TV Picture tubes and parts thereof
    4. 90.30 Diodes, transistors and similar semi-conductor devices; Photosensitive semi

conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; Light emitting diodes; Mounted piezo electric crystals

    1. 90.30 Electronic Integrated Circuits and Micro-assemblies
    2. 90.30 Signal generators and parts thereof
    3. 90.30 Optical fibre cables
    4. 90.30 Optical fibre and optical fibre bundles and cables
    5. 90.30 Liquid Crystal Devices, Flat Panel display devices and parts thereof

90.30 Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Network and Logic Analyzer and Signal analyzer

45

Jute bags, laminated jute bags and High Density Poly Ethylene bags

46

Kerosene oil sold through Public Distribution System Omitted vide notification no. S.O. 64, dated 19.07.2011.

47

Kikar bark and kuth

48

Knitting wool

48A

Katha Inserted vide notification number S.O. 58 dated 20.6.2006 w.e.f. 1.7.2006.

49

Lac and shellac

50

Leaf plates and cups

51

Lignite

52

Lime, Lime stone, clinker and dolomite

53

Linear alkyl benzene

53A

Lith film. Inserted vide notification No. S.O. 96/H.A. 6/2003/S. 59/2008, dated 08.10.2008 w.e.f. 01.11.2008.

54

Maize starch, maize gluten, maize germ and maize oil

55

Moulded plastic footwears and hawaii chappals and straps thereof except those covered by Schedule B With effect from 1.1.2005 to 31.12.2006 Moulded plastic footwears whether of single mould or more than one mould and Hawaii chappals and straps thereof except those covered by schedule B Subs. Vide no. S.O. 116, dated 29.12.06 (w.e.f. 1.1.2007)

55A

Mutilated rags Inserted vide notification No. S.O. 59/H.A.6/2003/S.59/2010, dated 7.4.2010

56

Non-ferrous scrap, ferrous and non-ferrous metals and alloys and extrusions and rolled products thereof Explanation- This entry includes ingots, bars, slabs, sheets, circles, strips, rods, wires (not including electric wires and super enameled copper wire), tubes, angles and scrap

57

Paper, paper board and newsprint

58

Paper pulp moulded trays With effect from 1.7.2005 to 30.6.2006 Paper and plastic cups, paper pulp moulded trays

Inserted vide notification number S.O. 58 dated 20.6.2006 w.e.f. 1.7.2006

59

Parched, roasted or puffed grain, parched gram and roasted groundnut

60

Pipes and pipe fittings of all varieties including Galvanized Iron pipes, Cast Iron pipes, ductile pipes, Poly Vinyl Chloride pipes and conduit pipes.

61

Pizza bread

62

Plant and machinery

63

Plant growth promoters and plant nutrients.

64

Plastic granules, plastic powder and resins, master batches

65

Polymers of ethylene in primary form

66

Polyurethane foam

67

Pesticides, weedicides, insecticides but not including mosquito repellents Omitted vide notification No. S.O. 74, dated 21.9.2007 w.e.f 1.10.2007.

68

Pre-owned motor vehicle when sold by a dealer dealing in purchase and sale of motor vehicles With effect from 1.7.2005 to 30.9.2006 Pre-owned motor vehicle when sold by a dealer dealing in purchase and sale of motor vehicles subject to entry 2 in Schedule G Subs. Vide No. S.O 88, dated 6.9.2006 w.e.f. 1.10.2006

68A Pre-engineered steel building and steel components thereof including puff panels.

69

Printed materials including diary and calendar

70

Printing ink excluding toner and cartridges

71

Pulp of bamboo, wood and paper

71A

Pump sets below 5 Horsepower" Inserted vide notification number S.O. 58 dated 20.6.2006 w.e.f. 1.7.2006

71B

Processed meat, poultry and fish Inserted vide no. S.O. 116, dated 29.12.2006 w.e.f. 1.1.2007

72

Rail coaches, engines, wagons, spares and parts thereof Inserted vide no. S.O. 69, dated 17.8.07(w.e.f. 1.9.2007)

73

Raw wool and its waste, animal hair

74

Readymade garments

75

Renewable energy devices, components and spare parts thereof

76

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste whether or not in the form of pellets

77

Rough flooring stone slabs

78

Safety matches

79

Sewing machines and parts thereof

80

Ship and other water vessels

81

Skimmed milk powder, ultra high temperature milk, cottage cheese

82

Solvent oils, other than organic solvent oil

83

Spices of all varieties and forms including cumin seed, aniseed, celery seed, turmeric, tamarind and red chillies

84

Sports goods excluding apparels and footwear

85

Stainless steel sheets

86

Starch

87

Sugar, khandsari and boora not manufactured or made in India

88

Tea leaves

89

Tractors, harvesters and attachments and parts thereof With effect from 1.7.2005 to 31.12.2005 Agricultural tractors, harvesters and attachments and parts thereof including tyres, tubes and flaps of agricultural tractors Subs. Vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006

90

Transformers

91

Transmission towers

92

Tyres and tubes for bicycles, tri-cycles, cycle rickshaws and wheel chairs

92A

Toys excluding electronic toys Inserted vide notification No. S.O. 58 , dated 20.6.2006 w.e.f. 1.7.2006 to 30.11.2008. Battery operated and electric toys excluding electronic toys Subs. vide notification No. S.O. 112, dated 18.11.2008 (w.e.f. 01.12.2008).

93

Umbrella except garden umbrella

94

Vanaspati (Hydrogeneted Vegetable Oil)

95

Vegetable oil including gingili oil and bran oil

96

Vitamins, minerals, medicines and supplements generally used in making aquatic feed, poultry feed and cattle feed With effect from 1.7.2005 to 31.12.2005 Omitted vide notification No. S.O. 46, dated 30.6.2005.

97

Waste paper

98

Wheat atta including maida and sooji, rice flour, gram flour, besan, barley ghat, barley flour and sattu, dalia of wheat or barley, guar, guar flour, guar giri, rajmah, lobia, rongi, sago (sabudana), soyabean meal, soyabean flour Word "guar" added vide notification No. S.O. 104, dated 29.12.2005 w.e.f. 1.1.2006 Wheat atta including maida and sooji, rice flour, gram flour, besan, barley ghat, barley flour and sattu, dalia of wheat or barley, rajmah, lobia, rongi, sago (sabudana), soyabean meal, soyabean flour. Subs. Vide notification no. S.O. 74 dated 21.9.2007 w.e.f. 1.10.2007. Wheat atta including maida and sooji, rice flour, gram flour, besan, barely ghat, barely flour and sattu, dalia of wheat or barely, damaged wheat, rajmah, lobia, rongi, sago (sabudana), soyabean meal, and soyabean flour. Subs. Vide Notification No. S.O. 41/H.A. 6/2003/S.59/2008, dated 13.05.2008w.e.f. 1.1.2006.

98A

Wood and timber but not including Plywood, Plyboard, Medium Density Fibre Board, Particle Board, Hardboard, Veneer or Coated boards such as Sunmica, Formica and Laminated boards. Inserted vide no. S.O. 100, dated 6th October, 2006 (w.e.f. 1.10.2006 to 31.10.2008). Wooden crates, Wood and timber but not including Plywood, Plyboard, Medium Density Fibre Board, Particle Board, Hardboard, Veneer or Coated boards such as Sunmica, Formica and Laminated boards. Subs. vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 08.10.2008 (w.e.f. 01.11.2008).

99

Writing instruments except those covered by Schedule B

100

Zippers

100A

Heena Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006

100B

Mithaii and Namkeen except those covered by entry 59 of Schedule B and Khoya Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006

100C

Nuts, bolts, screws and fasteners Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006

100D

Processed or preserved fruits and vegetables including jam, jelly, pickle, squash, juice, drink, paste and powder, made of fruits/ vegetables, whether sold in a sealed container or otherwise, and wet dates. Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006

100E

Spectacles, parts and components thereof, contact lens and lens cleaner" Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006

101

(1) HighTension (HT) Switchgear including MOCB (Miniature Oil Circuit Breakers),VCB (Vacuum Circuit Breakers), SF 6, GO (Gang Operators) switch

(2) HighTension (HT) Insulators

(3) Low Tension (LT) Switchgear including ACB (Air Circuit Breakers)

(4) Switchgear conductors

(5) Relays Motor Starters for 3 phase motors above 25 Horse Power

(6) Selector Switches including lead break switch

(7) Control panel including MCC (Motor Control Centre)panels

(8) Bus ducts

(9) PDB (Power Distribution Board), SDB (Sub-Distribution Board), MDB (Main Distribution Board)

(10) Metering panel

(11) Power (Low Tension) Capacitors above 5 KVAR (Kilo Volt Ampere Reactive)

(12) Power factor correction relays

(13) Voltmeter, Ampere Meter, Kilo Watt (KW) Meter, Kilo Watt Hour (KWH) Meter and Frequency Meter

(14) All types of motor above 25 Horse Power

(15) Transformers including current transformer but not including voltage stabilizers of capacity above 5 Kilo Volt Ampere (KVA)

(16) DMC (Dough Moulding Compound), SMC (Sheet Moulding Compound) insulators

(17) Cable jointing kit (18) MCCB (Moulded Case Circuit Breaker) including MCB (Miniature Circuit Breaker) and distribution Board of capacity of 100 Amperes or above

102

Industrial inputs and packing materials that is to say –

Sr. No. Description of Goods Tariff item under which goods specified in column 2 are covered

(1) Animal (including fish) fats and oils, crude, refined or purified 1520:00:00

(2) Glycerol, Crude, Glycerol Waters and Glycerol lyes 1521:00:00

(3) 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 1522:00:00

(4) Animal or vegetable fats boiled, oxidised, dehydrated,

sulphurised, blown, polymerised by heat in vacuum or in inert gas or

otherwise chemically modified; inedible mixtures or preparations

of fats and oils of chapter 15 1518:00:00

(5) Liquid glucose (non medicinal) 1702:30:10

(6) Denatured ethyl alcohol of any strength 2207:20:00

(7) Manganese ores and concentrates, including ferruginous

manganese ores and concentrate with a manganese

content of 20% or more, calculated on the dry weight 2602:00:00

(8) Copper ores and concentrates 2603:00:00

(9) Nickel ores and concentrates 2604:00:00

(10) Cobalt ores and concentrates 2605:00:00

(11) Aluminium ores and concentrates 2606:00:00

(12) Lead ores and concentrates 2607:00:00

(13) Zinc ores and concentrates 2608:00:00

(14) Tin ores and concentrates 2609:00:00

(15) Chromium ores and concentrates 2610:00:00

(16) Tungsten ores and concentrates 2611:00:00

(17) Uranium or Thorium ores and concentrates 2612:00:00

(18) Molybdenum ores and concentrates 2613:00:00

(19) Titanium ores and concentrates 2614:00:00

(20) Niobium, Tantalum, Vanadium or Zirconium ores and concentrates 2615:00:00

(21) Precious metal ores and concentrates 2616:00:00

(22) Other ores and concentrates 2617:00:00

(23) Granulated slag (slag sand) from the manufacture of iron or steel 2618:00:00

(24) Benzole 2707:10:00

(25) Toluole 2707:20: 00

(26) Xylole 2707:30:00

(27) Naphthalene 2707:40:00

(28) Phenols 2707:60:00

(29) Creosote oils 2707:91:00

(30) Normal Paraffin and Paraffin wax 2712:20:00

(31) Butadiene 2711:14:00

(32) Fluorine, Chlorine, Bromine and Iodine 2801:00:00

(33) Sulphur, sublimed or precipitated; colloidal sulphur 2802:00:00

(34) Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 2803:00:00

(35) Hydrogen, rare gases and other non-metals 2804:00:00

(36) Alkali or alkaline-earth metals; rare-earth metals, scandium and ytrium,

whether or not intermixed or inter alloyed; mercury 2805:00:00

(37) Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 2806:10:00 2806:20:00

(38) Sulphuric acid and anhydrides thereof; petroleum 2807:00:10

(39) Nitric acid; sulphonitric acids 2808:00:00

(40) Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids 2809:00:00

(41) Oxides of boron; boric acids 2810:00:00

(42) Halides and halide oxides of non-metals 2812:00:00

(43) Sulphides of non-metals; commercial phosphorus trisulphide 2813:00:00

(44) Ammonia, anhydrous or in aqueous solution 2814:00:00

(45) Sodium hydroxide (caustic soda); potassium hydroxides (caustic potash);

peroxides of sodium or potassium 2815:00:00

(46) Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium 2816:00:00

(47) Aluminium hydroxides 2818:30:00

(48) Chromium oxides and hydroxides 2819:00:00

(49) Manganese oxides 2820:00:00

(50) Iron oxides and hydroxides 2821:10:00

(51) Cobalt oxides and hydroxides; commercial cobalt oxides 2822:00:00

(52) Titanium oxide 2823:00:00

(53) Hydrazine and hydroxylamine and their inorganic salts;

other inorganic bases; other metal oxides, hydroxides and peroxides 2825:00:00

(54) Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts 2826:00:00

(55) Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides 2827:00:00

(56) Chlorates and Perchlorates; Bromates and Perbromates; Iodates and periodates 2829:00:00

(57) Sulphides ; Polysulphides 2830:00:00

(58) Dithionites and sulphoxylates 2831:00:00

(59) Sulphites; thiosulphates 2832:00:00

(60) Copper sulphate 2833:25:00

(61) Nitrites, nitrates 2834:00:00

(62) Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates 2835:00:00

(63) Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates

containing ammonium carbamate 2836:00:00

(64) Cyanides, cyanide oxides and complex cyanides 2837:00:00

(65) Fulminates, cyanates and thiocynates 2838:00:00

(66) Borates; Peroxoborates (perborates) 2840:00:00

(67) Sodium dichromate 2841:30:00

(68) Potasium dichromate 2841:50:90

(69) Radioactive chemical elements and radioactive isotopes

(including the fissile chemical elements and isotopes) and their compounds;

mixtures and residues containing these products 2844:00:00

(70) Isotopes other than those of heading No2844:

compounds, inorganic or organic of such isotopes, whether or not chemically defined 2845:00:00

(71) Compounds, inorganic or organic, of rare earth metals of yttrium or

scandium or of mixtures of these metals 2846:00:00

(72) Phosphides, whether or not chemically defined, excluding ferrophosphorus 2848:00:00

(73) Calcium Carbide 2849:10:00

(74) Ethylene, Propylene (upto 31.10.2008) Acyclic Hydrocarbons

Subs. vide notification No. S.O. 96/H.A. 6/2003/S.59/2008, dated 08.10.2008 2901:00:00 2901:00:00

(75) Cyclic Hydrocarbons 2902:00:00

(76) Halogenated derivatives of Hydrocarbons 2903:00:00

(77) Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated 2904:00:00

(78) Methanol 2905:11:00

(79) Di–ethylene Glycol, Mono Ethylene Glycol, Tri–Ethylene Glycol,

Ethylene Glycol, Heavy Ethylene Glycol 2905:31:00

(80) Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 2906:00:00

(81) Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 2908:00:00

(82) Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides

(whether or not chemically defined) and their halogenated, sulphonated,

nitrated or nitrosated, derivatives 2909:00:00

(83) Epoxides, Epoxyalcohols, epoxyphenols and epoxythers, with a

three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives 2910:00:00

(84) Ethylene Oxide 2910:10:00

(85) Acetals and hemiacetals, whether or not with other oxygen function and their

halogenated, sulphonated, nitrated or nitrosated derivatives 2911:00:00

(86) Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes;

paraformaldehyde 2912:00:00

(87) Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No 2912 2913:00:00

(88) Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and

peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 2915:00:00

(89) Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids,

their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated,

nitrated or nitrosated derivatives 2916:00:00

(90) Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their

halogenated sulphonated, nitrated or nitrosated derivatives 2917:00:00

(91) Carboxylic acids with additional oxygen function and their anhydrides, halides,

peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 2918:00:00

(92) Phosphoric esters and their salts, including lactophosphates; their

halogenated, sulphonated, nitrated or nitrosated derivatives 2919:00:00

(93) Esters of other Inorganic acids (excluding esters of hydrogen halides) and their salts,

their halogenated, sulphonated, nitrated or nitrosated derivatives 2920:00:00

(94) Amine- function compounds 2921:00:00

(95) Oxygen – function amino-compounds 2922:00:00

(96) Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids 2923:00:00

(97) Carboxyamide-function compounds; amide-function compounds of carbonic acid 2924:00:00

(98) Carboxyamide-function compounds (including saccharin and its salts) and imine function compounds 2925:00:00

(99) Nitrile-function compounds 2926:00:00

(100) Diazo, Azo-or-azoxy-compounds 2927:00:00

(101) Organic derivatives of hydrazine or of hydroxylamine 2928:00:00

(102) Organo-sulphur compounds 2930:00:00

(103) Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetric Acid and their Derivatives 2931:00:00

(104) Heterocyclic compounds with oxygen heteroatom(s) only 2932:00:00

(105) Heterocyclic compounds with nitrogen heteroatom(s) only 2933:00:00

(106) Nucleic acids and their salts; other heterocyclic compounds 2934:00:00

(107) Sulphonamides 2935:00:00

(108) Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives 2938:00:00

(109) Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and

other derivatives 2939:00:00

(110) Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives 3201:00:00

(111) Synthetic organic tanning substances; inorganic tanning substances; tanning preparations,

whether or not containing natural tanning substances; enzymatic preparations for pre-tanning 3202:00:00

(112) Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black),

whether or not chemically defined; preparations as specified in Note 3 to Chapter 32 based on

colouring matter of vegetable or animal origin 3203:00:00

(113) Synthetic organic colouring matter, whether or not chemically defined; preparations

as specified in Note 3 to Chapter 32 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 3204:00:00

(114) Colour lakes; preparations as specified in Note 3 to chapter 32 based on colour lakes 3205:00:00

(115) Glass frit and other glass, in the form of powder, granules or flakes 3207:40:00

(116) Prepared driers 3211:00:00

(117) Printing ink whether or not concentrated or solid 3215:00:00

(118) Casein, caseinates and other Casein derivatives, casein glues 3501:00:00

(119) Enzymes; Prepared enzymes not elsewhere specified or included 3507:00:00

(120) Artificial graphite; colloidal or semi colloidal graphite; preparations based

on graphite or other carbon in the form of pastes, blocks, pastes or other semi-manufacturers 3801:00:00

(121) Activated carbon, activated natural mineral products, animal black, including spent animal black 3802:00:00

(122) 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 3803 3804:00:00

(123) Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums 3806:00:00

(124) Wood tar, wood tar oils, wood creosotc, wood naphtha, vegetable pitch, brewers pitch and

similar preparations based on rosin, resin acids or on vegetable pitch 3807:00:00

(125) 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

textile, paper, leather or like industries, not elsewhere specified or included 3809:00:00

(126) Prepared rubber accelerators, compounded plasticisers for rubber or plastics,

not elsewhere specified or included anti-oxidising preparations and other compound

stabilisers for rubber or plastics 3812:00:00

(127) Reducers and blanket wash/roller wash used in the printing industry

(128) Reaction initiators, reaction accelerators and catalytic preparations,

not elsewhere specified or included3815:00:00

(129) Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No 2707 or 2902 3817:00:00

(130) Chemical elements doped for use in electronics, in the form of discs,

wafers or similar forms; chemical compounds doped for use in electronics 3818:00:00

(131) Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols 3823:00:00

(132) Retarders used in the printing Industry

(133) Linear Low Density Polyethylene (LLDPE) and Low Density Polyethylene (LDPE) 3901:10:00

(134) High Density Polyethylene (HDPE) 3901:20:00

(135) Polymers of propylene or of other olefins, in primary forms 3902:00:00

(136) Polyvinyl Chloride (PVC) 3904:00:00

(137) Acrylic polymers in primary forms 3906:00:00

(138) Polyacetals, other polyethers and epoxide resins, in primary forms,

polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms 3907:00:00

(139) Polyethylene Terephthalate Chips 3907:60:00

(140) Polyamides in primary forms 3908:00:00

(141) Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms 3909:00:00

(142) Silicones in primary forms 3910:00:00

(143) Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides,

polysulphones and other products specified in Note 3 to Chapter 39, not elsewhere

specified or included in primary forms 3911:00:00

(144) Cellulose and its chemical derivatives, and cellulose others,

not elsewhere specified or included in primary forms 3912:00:00

(145) 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 3913:00:00

(146) Ion-exchangers based on polymers of heading Nos 3901 to 3913 in primary forms 3914:00:00

(147) Self-adhesive plates, sheets, film, foil, tape, strip of plastic whether or not in rolls 3919:00:00

(148) Flexible plain films 3920:10:12

(149) Articles for the packing of goods, of plastics; namely boxes, cases, crates,

containers, carboys, bottles, jerry cans and their stoppers, lids,

caps of plastics (but not including insulated ware) 3923:00:00

(150) Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums,

in primary forms or in plates, sheets or strips 4001:00:00

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

sheets or strip; mixtures of any product of heading No 4001 with any product of this heading,

in primary forms or in plates, sheets or strip 4002:00:00

(152) Reclaimed rubber in primary forms or in plates, sheets or strip 4003:00:00

(153) 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 4006 4005:00:00

(154) Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and

pulps of other fibrous cellulosic materials

(155) 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 4819:00:00

(156) Paper printed labels and paperboard printed labels 4821:00:00

(157) Paper self adhesive tape and printed wrappers used for packing

(158) Partially Oriented Yarn, Polyester Texturised Yarn and waste thereof 5402:42:00

(159) Polyester Staple Fibre, Polyester Staple Fibre Fill 5503:20:00

(160) Polyester Staple Fibre waste 5505:10:00

(161) Sacks and bags of a kind used for the packing of goods, of jute or of other

textile based fibres of heading No 5303 6305:10:00

(162) Carboys, bottles, jars, phials of glass, of a kind used for the packing of goods;

stoppers, lids and other closures of glass 7010:90:00

(163) 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 3923:00:00

164 Zink Oxide, Zinc peroxide

added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006 28.17

165 Hydrogen peroxide, whether or not solidified with urea

added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006 28.47

166 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrostated derivatives

added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006 29.05

167 Ketones and quinones, whether or not with other oxygen function, and their

halogenated, sulphonated, nitrated or nitrosated derivatives

added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006 29.14

168 Buffing goods and polishing materials

added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006

169 Rubber rolls and polishers

added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006

170 Lead oxides, Red Lead and orange lead

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008. 28.24

171 Hypochlorites, Commercial Calcium hypochlorite

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 2828

172 Sulphates; Alums; Peroxosulphates

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 2833

173 Silicates; Commercial Alkali Metal Silicates

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 2839

174 Butan-1-ol (n-butyl alcohol)

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 2905.13.00

175 Ammonium dihydrgen orthophosphate and mixtures thereof with diammonium orthophosphate.

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 3105.40.00

176 Cleaning and Degreasing preparations

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 3402

177 Polishes and composition for metal

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 3405.90.10

8.10.2008 w.e.f. 01.11.2008.. 178

Glues derived from bones

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 3503.00.30

179 Additives, Salts, Stippers, Passivations, Intermediates and other chemicals used

in various types of Electroplatings such as Nickel, Zinc, Copper, Satin Nickel, Chrome Brass

, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt etc.

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 3824.90.21

180 Water treatment chemicals, ion exchangers

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 3824.90.22

181 Power Capacitors

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 8532.10.00

182 Perforated Sheets of width 24 inch and above

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008..

183 Elevator buckets, buckets bolts

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 8428

184 Other inorganic acids and other inorganic oxygen compounds of non-metals

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 2811

185 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 2818

186 Phenol (hydroxybenzene) and its salts

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008.. 2907.11

187 Rubber crumbs

added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 8.10.2008 w.e.f. 01.11.2008..

Note 1 : Entries in this Schedule are subject to general exception of exclusion of declared goods.

Note 2 : Chapter No., Note No. or Tariff item referred to in entry 102 of this Schedule have the same meaning as under the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986).

Note 3 : In entry 102 of this Schedule only goods of the description contained in column 2 shall form part of the Schedule; reference to Tariff item in column 3 from the Central Excise Tariff Act, 1985 (5 of 1986), shall not include other goods not contained in column 2 though part of the Heading.

Note 4 : Goods of the description contained in this Schedule shall be deemed to have been excluded from Schedule B.";

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