SCHEDULE IV (See sub section (3) of Section 4) List of goods taxable 1@5%

1. 4% rate changed to 5% vide Act No. 11 of 2012 dated 20-04-2012 .e.f. 14.!.2011

Sl. No. 1. 2.

NAME

! "HE C MM DI"#

Agricu"tura" i#$"e#ents not o$erated #anua""% or not driven b% ani#a" &oods of intangib"e or incor$orea" nature as #a% be notified fro# ti#e to ti#e b% the State &overn#ent' and inc"uding( (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (i-) (-) (-i) (-ii) )atents *rade #ar+s ,#$ort "icenses inc"uding e-i# scri$s' s$ecia" i#$ort "icenses and dut% free advance "icenses. .-$ort )er#it or "icense or /uota Soft are $ac+ages 0redit of 1ut% .ntit"e#ent )ass 2oo+ *echnica" +no -ho &ood i"" 0o$%right 1esigns registered under the 1esigns Act' 1!11. S,3 0ards used in 3obi"e )hones 4ranchise' that is to sa%' an agree#ent b% hich the franchisee is granted re$resentationa" right to se"" or #anufacture goods or to $rovide service or underta+e an% $rocess identified or associated ith the franchisor' hether or not a trade #ar+' service #ar+' trade na#e or "ogo or an% s%#bo"' as the case #a% be' is invo"ved.

(*he origina" entr% 52.A"" intangib"e goods inc"uding co$%right' $atent' re$ "icense' 1.)26 as substituted b% &.7 3S No 818 9ev (0*-,,) 1e$t' dated 30-0:-2008 .e.f 01-04-2005 and subse/uent"% b% Act No 28 of 2008 dated 24-0!-2008 .e.f 01-04-2005)

3. 4. 5. :.

A"" +inds of bric+s inc"uding f"% ash bric+s' refractor% bric+s As$ha"tic roofing sheets .arthen ti"es other than cera#ic and g"a;ed ti"es A"" t%$es of %arn and se ing thread other than cotton %arn in han+ and si"+ %arn in han+.

<.

A"" utensi"s inc"uding $ressure coo+ers and $ans e-ce$ting utensi"s #ade of $recious #eta"s(
(*he origina" entr% 5<.A"u#iniu# utensi"s and ena#e"ed utensi"s6 is substituted b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 18-8-2005.)

8.

Arecanut' bete" nut and bete" nut $o der ith additives' su$ari and #outh fresheners #ade of so#$h ( Ani seed) and coriander $o der ith additives
(*he origina" entr% 58. Areca nut' bete" nut and bete" nut $o der is substituted b% the &.7 3S No 1:25 9ev (0*=,,) de$t dated :-11-200: .ef. 01-04-2005)

!.

2a#boos' 0ane (9atan) 0asuarina $o"es' euca"%$tus "ogs and cut si;es thereof' *he ords 0ane (9atan) as inserted b% &.7.3s.No.1230' dt.2-12-200!'

10. 11 12 13 14 15 1:

2earings of a"" +inds 2eedi "eaves *rans#ission rubber be"ts 2ic%c"es' E.Bikes tric%c"es' c%c"e ric+sha s > $arts and accessories thereof
(*he ords in bo"d ita"ics ere added b% the &.7 3S No <!5 9ev (0*-,,) 1e$t dt( 2!-0:-200: .e.f 010<-200:)

2itu#en 2randed bread 2u"+ 1rugs

1<. ."ectric 3otors and 7i" .ngines u$ to a ca$acit% of 10 ?)' 0entrifuga"' 3onob"oc and sub#ersib"e $u#$ sets Starters of e"ectric #otors and $u#$ sets' $arts and accessories thereof.;
(*he origina" entr% 51<.0entrifuga"' #onob"oc and sub#ersib"e $u#$s6 is substituted b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 18-8-2005.)

18

0offee inc"uding 0offee seeds' roasted seeds and coffee $o der' 0ocoa $o der' 0hicor%' b"ended or 4rench coffee.
(*he origina" entr% 518.0offee beans and seeds' cocoa $od' green tea "eaf and chicor%6 is substituted b% &.7 3S No 12!1 9ev (0*-,,) 1e$t dt 0<-0!-200: .e.f 01-0!-200:)

1!

0he#ica" ferti"i;ers' 2io-ferti"i;ers and 2one 3ea" inc"uding #i-tures or Nutrient e"e#ents such as ,ron' @inc' 0o$$er and bio"ogica" derivatives such as .n;%#es' 0oen;%#es 1()"ants' ?ar#ones' &ibber""ines' Au-ines and )"ant gro th $ro#oters or regu"ators).
(*he origina" entr% 50he#ica" ferti"i;ers and 2one 3ea" inc"uding #i-tures or Nutrient e"e#ents such as ,ron' @inc' 0o$$er and bio"ogica" derivatives such as .n;%#es' 0o-en;%#es and Aucines6 is substituted b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 1-!-2005.)

1. Aords inserted b% Act No. 21 of 2011 dated 2!-12-2011 ere Band Au-inesC

.e.f. 15-0!-2011. .ar"ier

ords

20

)esticides' ,nsecticides' fungicides' herbicides' excluding mosquito repellants in any form.

eedicides and other $"ant $rotection

e/ui$#ent and accessories thereof including drip and sprinkler irrigation systems but

(*he ords in ita"ics are added b% the Act No 23 of 2005 dated 2: th 7ct 2005 .e.f 1-!-2005.)

21

0oir and 0oir $roducts e-c"uding coir #attresses

22. 23 24 25

0otton aste and 0otton %arn aste 0rucib"es ."ectrodes inc"uding e"ding e"ectrodes and e"ding rods .-ercise Note boo+s inc"uding &ra$h boo+s and "aborator% note boo+s' 7ffice stationer% inc"uding co#$uter stationer%' riting $ads and Account Dedgers

2: 2< 28

4ibers of a"" t%$es and fibre aste 4errous and non-ferrous #eta"s and a""o%s and e-trusions thereof 4"our' Atta' 3aida' SuEi' 2esan' 9avva' Fer#ice""i' 1(3acroni) and se#i%a.
(*he origina" entr% 54"our' Atta' 3aida' SuEi' 2esan and 9avva6 was substituted b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 18-8-2005.) 1. ,nserted vide &73S 43 dated 2!-01-2013 .e.f. 31-01-2013

2! 30

)arched and fried gra#s or dha""s (7#itted)

(*he origina" entr% 530. Gagger%6 as o#itted b% &.7 3S No 1!2!' 9ev (0*-,,) 1e$t dated 2<-12-200: .e.f 01-01-200<)

31 32 33 34 35 3: 3< 38

?and )u#$s' $arts and fittings thereof and fittings thereof;

(*he ords in ita"ics are added b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 18-8-2005.)

?erb' bar+' dr% $"ant' dr% root' co##odit% +no n as Eari booti and dr% f"o er ?ose )i$es ?osier% goods of a"" +inds 9ice bran inc"uding de-oi"ed rice bran ,ce ,ncense Stic+s co##on"% +no n as' Agarbathi' dhu$+athi or dhu$ati ,ndustria" cab"es' (?igh vo"tage cab"es' HD ). 0ab"es' Ge""% fi""ed cab"es' o$tica" fibre cab"es)

3!. ,* )roducts' that is to sa%'(1) Aord )rocessing 3achines and ."ectronic *%$e riters (2) (3) ."ectronic 0a"cu"ators 0o#$uter S%ste#s and )eri$hera"s' ."ectronic 1iaries

(4) )arts and Accessories of ite#s (1) (2) and (3) above (5) 10 3icro#otorsISte$$er #otors of an out$ut not e-ceeding 3<.5 Aa"ts (:) )arts of ite#s (5) above

(<) Jninterru$ted )o er Su$$"ies (J)S) and their $arts (8) )er#anent #agnets and artic"es intended to beco#e $er#anent #agnets (4errites) (!) ."ectrica" A$$aratus for "ine te"e$hon% or "ine te"egra$h%' inc"uding "ine te"e$hone sets ith cord"ess handsets and te"eco##unication a$$aratus for carries current "ine s%ste#s or for digita" "ine s%ste#s( video$hones 10) 3icro$hones' 3u"ti#edia S$ea+ers' ?ead$hones' .ar$hones and 0o#bined 3icro$honeI S$ea+er Sets and their $arts 11) *e"e$hone ans ering #achines 12) )arts of *e"e$hone ans ering #achines 13) )re$ared unrecorded #edia for sound recording or si#i"ar recording or other $heno#ena' Fideo and Audio 01s' 0assettes and 1F1s(recorded and unrecorded). 14) ,* Soft are on an% #edia 15) *rans#ission a$$aratus other than a$$aratus for radio broadcasting or *F broadcasting' trans#ission a$$aratus incor$orating rece$tion a$$aratus' digita" sti"" i#age video ca#eras 1:) 9adio co##unication receivers' 9adio $agers i) Aeria"s' antennas and their $arts ii) )arts of ite#s (15) and (1:) above (1<) (18) (1!) D01 )ane"s' D.1 )ane"s and $arts thereof ."ectrica" ca$acitors' fi-ed' variab"e or adEustab"e ()re-set) and $arts thereof ."ectrica" resistors (inc"uding rheo-stats and $otentio#eters)' other than heating resistors (20) (21) )rinted circuits S itches' 0onnectors and 9e"a%s for u$to 5 A3)S at vo"tage not e-ceeding 250 Fo"ts' ."ectronic fuses

(22) (23)

1ataI&ra$hic 1is$"a% tubes' other than *F )icture tubes and $arts thereof 1iodes' transistors and si#i"ar se#i-conductor devices' )hotosensitive se#iconductor devices inc"uding $hotovo"taic ce""s hether or not asse#b"ed in #odu"es or #ade u$ into $ane"s' Dight e#itting diodes' 3ounted $ie;oe"ectric cr%sta"s.

(24) (25) (2:) (2<) (28) (2!)

."ectronic ,ntegrated 0ircuits and #icro asse#b"ies Signa" generators and $arts thereof 7$tica" fibre cab"es 7$tica" fibre and o$tica" fibre bund"es and cab"es Di/uid 0r%sta" 1evices' 4"at )ane" dis$"a% devices and $arts thereof 0athode ra% osci""osco$es' S$ectru# Ana"%;ers' 0ross-ta"+ #eters' &rain #easuring instru#ents' 1istortion factor #eters' )so$ho#eters' Net or+ and "ogic ana"%;er and Signa" ana"%;er

(*he origina" entr% 53!. ,* )roducts ( ith ?SN 0odes)' that is to sa% (1) Aord )rocessing 3achines and ."ectronic *%$e riters (84.:!) (2) ."ectronic 0a"cu"ators (84.<0) (3) 0o#$uter S%ste#s and )eri$hera"s' ."ectronic 1iaries (84.<1) (4) )arts and Accessories of ?SN 84.:!' 84.<0 and 84. <1 for ite#s "isted above (84.<3) (5) 10 3icro#otors I Ste$$er #otors of an out$ut not e-ceeding 3<.5 Aatts (85.01) (:) )arts of ?SN 85.01 for ite#s "isted above (85.03) (<) Jninterru$ted )o er Su$$"ies (J)S) and their $arts (85.04) (8) )er#anent #agnets and artic"es intended to beco#e $er#anent #agnets (4errites) (85.05) (!) ."ectrica" A$$aratus for "ine te"e$hon% or "ine te"egra$h%' inc"uding "ine te"e$hone sets ith cord"ess handsets and te"eco##unication a$$aratus for carries-current "ine s%ste#s or for digita" "ine s%ste#s( video$hones (85.1<) (10) 3icro$hones' 3u"ti#edia S$ea+ers' ?ead$hones' .ar$hones and 0o#bined 3icro$hone I S$ea+er Sets and their $art (85.18) (11) *e"e$hone ans ering #achines (85.20) (12) )arts of *e"e$hone ans ering #achines (85.22) (13) )re$ared unrecorded #edia for sound recording or si#i"ar recording of other $heno#ena (85.23) (14) ,* soft are on an% #edia (85.24) (15) *rans#ission a$$aratus other than a$$aratus for radio broadcasting or *F broadcasting' trans#ission a$$aratus incor$orating rece$tion a$$aratus' digita" sti"" i#age video ca#eras (85.25) (1:) 9adio co##unication receivers' 9adio $agers (85.2<) (i) Aeria"s' antennas and their $arts (85.2!) (ii) )arts of ite#s at 85.25 and 85.2< "isted above (85.2!) (1<) D01 )ane"s' D.1 )ane"s and $arts thereof (85.31) (18) ."ectrica" ca$acitors' fi-ed' variab"e or adEustab"e ()re-set) and $arts thereof (85.32)

(1!) (20) (21) (22) (23)

(24) (25) (2:) (2<) (28) (2!)

."ectrica" resistors (inc"uding rheostats and $otentio#eters)' other than heating resistors (85.33) )rinted circuits (85.34) S itches' 0onnectors and 9e"a%s for u$to 5 A3)S at vo"tage not e-ceeding 250 Fo"ts' ."ectronic fuses (85.3:) 1ataI&ra$hic 1is$"a% tubes' other than *F )icture tubes and $arts thereof (85.40) 1iodes' transistors and si#i"ar se#i-conductor devices( )hotosensitive se#i-conductor devices' inc"uding $hotovo"taic ce""s hether or not asse#b"ed in #odu"es or #ade u$ into $ane"s( Dight e#itting diodes( 3ounted $ie;o-e"ectric cr%sta"s (85.41) ."ectronic ,ntegrated 0ircuits and 3icro K asse#b"ies (85.42) Signa" generators and $arts thereof (85.43) 7$tica" fibre cab"es (85.44) 7$tica" fibre and o$tica" fibre bund"es and cab"es (!0.01) Di/uid 0r%sta" 1evices' 4"at )ane" dis$"a% devices and $arts thereof (!0.13) 0athode ra% osci""osco$es' S$ectru# Ana"%sers' 0ross-ta"+ #eters' &rain #easuring instru#ents' 1istortion factor #eters' )so$ho#eters' Net or+ > Dogic ana"%;er and Signa" ana"%;er (!0.30).L6 is substituted b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 1-!-2005.)

40. 41. 42. 43.

Merosene so"d through $ub"ic distribution s%ste# Na ar Na$a S"abs (9ough and $o"ished 4"ooring Stones)
1

A"" +inds of 7res and a"" +inds of #inera"s e-c"uding #arb"e and &ranite

1. Subs vide &73S 43 dated 2!-01-2013 .e.f. 31-01-2013. .ar"ier entr% as B7res and #inera"sC

44.

)a$er of a"" +inds and ne s $rint 1e-c"uding a"" $a$ers

1. ,nserted vide &73S 43 dated 2!-01-2013 .e.f. 31-01-2013

45.

)i$es of a"" varieties inc"uding &.,.' 0.,.' )F0' 1ucti"e' 900 and )00 $i$es' fittings thereof and 0e#ent )o"es.
(*he origina" entr% 545.)i$es of a"" varieties inc"uding &.,. )i$es' 0.,. )i$es' ducti"e $i$es and )F0 )i$es6 substituted b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 18-8-2005.)

1. .ntr% Subs vide Act 11 of 2012 dated 20-04-2012 .e.f. 24.8.2011. .ar"ier entr% as B)i$es of a"" varieties inc"uding &.,.' 0.,.' )F0 and 1ucti"e $i$es and fittings thereof but e-c"uding 900 and )00 $i$es and their fittings.C

4:.

3ou"ded )"astic foot ear and ?a aii 0ha$$a"s and stra$s thereof(
(*he ords in ita"ics are added b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 1-!-2005.) (*he a#ended entr% 54:. )"astic foot ear and Hawaii chappals was substituted b% &7 3S No 818 9ev (0*-,,) 1e$t' dated 30-0:-2008 .e.f 01-0<-2008 and subse/uent"% b% Act No 28 of 2008 dated 240!-2008 .e.f 01-0<-2008)

4<.

1iar% 0a"endar' Annua" 9e$orts' A$$"ication for#s and si#i"ar $rinted #ateria"s. (*he origina" entr% 54<.)rinted #ateria" "i+e diar%' ca"endar etc.' as substituted b% &7 3S No 818 9ev
(0*-,,) 1e$t' dated 30-0:-2008 2008 .e.f 01-0<-2008) .e.f 01-0<-2008 and subse/uent"% b% Act No 28 of 2008 dated 24-0!-

48.

)rinting ,n+ e-c"uding toner and cartridges

4!.

7#itted
(*he origina" entr% 54!.)rocessed and branded sa"t6 is o#itted b% &.7 3S No 12!1 9ev (0*-,,) 1e$t dt 0<-0!-200: .e.f 01-0!-200:)

50. 51.

)u"$ of ba#boo' ood' aste $a$er and bagasse 9ai" coaches' .ngines' Aagons and )arts thereof
(*he origina" entr% 551. 9ai" coaches' engines and 12-0!-200< .e.f 01-04-200<). agons6 as substituted b% &.7 3S No 120: dated

52.

9ead% #ade gar#ents' bed sheets' $i""o covers' to e"s' b"an+ets' trave"ing rugs' curtains' crochet "aces' @ari' e#broider% artic"es and a"" other #ade u$s(
(*he origina" entr% 552.9ead%#ade &ar#ents6 is substituted b% the Act No 23 of 2005 dated 2: th 7ct 2005 .e.f 18-8-2005.)

53. 54. 55. 5:. 5<. 58. 5!.

9ene ab"e energ% devices and s$are $arts Safet% 3atches Se ing 3achines and $arts and accessories thereof Shi$s and other vesse"s Si"+ fabrics other than ?and"oo# si"+ fabrics S+i##ed 3i"+ )o der and J?* 3i"+ S$ices of a"" varieties and for#s inc"uding cu#in seed' aniseed' tur#eric and dr% chi""ies

:0. :1. :2.

S$orts goods e-c"uding a$$are"s and foot ear Starch and Sago *a#arind seed ' dha"' +erne"' $o der and hus+.
(*he ord 5*a#arind6 is o#itted fro# the entr% :2 b% &.7 3S No <1 9ev (0*-,,) 1e$t dated 22-01200< .e.f 01-02-200<)

:3. *ractors and *hreshers' ?arvesters' *ractor *rai"ers' *%res' *ubes attach#ents and $arts thereof(
(*he origina" entr% 5:3.*ractors and *hreshers' ?arvesters and attach#ents and $arts thereof6 is substituted b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 18-8- 2005.)

:4. :5. ::. :<.

*rans#ission to ers. J#bre""as Fanas$athi' ?%drogenated Fegetab"e oi". Fegetab"e 7i"s K A"" +inds of vegetab"e oi"s inc"uding so"vent oi"s and 0oconut oi"

:8. Ariting instru#ents' riting in+' &eo#etr% 2o-es' 0o"our 2o-es' )enci"

Shar$eners and .rasers

(*he origina" entr% 5:8.Ariting instru#ents6 is substituted b% the Act No 23 of 2005 dated 2: th 7ct 2005 .e.f 18-8-2005.)

:!. <0.

0oa" ,nc"uding co+e in a"" its for#s' but e-c"uding charcoa" ,ron and stee"' that is to sa%N (i) (ii) )ig ,ron' S$onge ,ron' and cast iron inc"uding ingot #ou"ds' and botto# $"ates. Stee" se#is' ingots' s"abs' b"oo#s and bi""ets of a"" /ua"ities' sha$es and si;es.

(iii) S+e"$ bars' tin bars' sheet bars' hoe-bars and s"ee$er bars( (iv) Stee" bars' rounds' rods' s/uares' f"ats' octagons and he-agons( $"ain and ribbed or t isted' in coi" fro# as e"" as straight "ength sections (vi) Sheets' hoo$s' stri$s and s+e"$' both b"ac+ and ga"vani;ed' hot and co"d ro""ed' $"ain and corrugated in a"" /ua"ities' in straight "engths and in coi" for# as ro""ed and in revitted condition. (vii) )"ates' both $"ain and che/uered in a"" /ua"ities (viii) 1iscs' rings' forgings and stee" castings( (i-) *oo"' a""o% and s$ecia" stee"s of an% of the above categories (-) Stee" tubes' both e"ded and sea#"ess' of a"" dia#eters and "engths inc"uding tube fittings (-i) *in-$"ates' both hot di$$ed and e"ectro"%tic and tin free $"ates (v) Stee" structura"s' ang"es' Eoints' channe"s' tees' sheet $i"ing sections' @ sections or an% other ro""ed

(-ii) 4ish $"ate bars' bearing $"ate bars' crossing s"ee$er bars' fish $"ates' bearing $"ates' crossing s"ee$ers and $ressed stee" s"ee$ers' rai"s K heav% and "ight crane rai"s( (-iii) Ahee"s' t%res' a-ies and hee" sets (-iv) Aire rods and as b% co$$er (-v) Aire 9o$es and Aire Strands
(Sub-entr% (-v) as added b% &.7 3S No 5<4 9ev (0*-,,) 1e$t' dated 04-04-2008 .e.f 01-042008)

ires ro""ed' dra n' ga"vani;ed' a"u#ini;ed' tinned or coated such

<1.

,ron and Stee" scra$' that is to sa%

(i) (ii)

,ron scra$' cast-iron scra$' runner scra$ and iron s+u"" scra$ Stee" #e"ting scra$ in a"" for#s inc"uding stee" s+u""' turnings and borings

(iii) 1efectives' reEects' cuttings or end $ieces of an% of the categories of ite# (i) to (-iv) of entr% <0 <2. 7i" Seeds' that is to sa% (i) (ii) Sesa#u# or *i" (orienta"e) So%abeen (&"%cine seEa)

(iii) 9a$e seed and #ustard 1. *oria (2rassica ca#$estris vartoria) 2. 9ai (2rassica Guncea) 3. Ga#ba K *ara#ira (.ruca sati%a) 4. Sarcon K %e""o and bro n (brassica co#$estris varsarson) 5. 2anarasi 9ai or *rue #ustard (2rassica nigra) (iv) Dinseed ("inu# usitatissi#u#) (v) Sunf"o er (?e"ianthus annus) (vi) Nigar seed (&ui;otia ab%ssinica) (vii) Nee#' ve$a (A;adi rachta indica) (viii) 3ahua' i""u$ai' i$$e (3adhuca indica' 3. Datifo"ia)' 2assia' Datifo"ia and 3adhuca Dongifo"ia S%n. 3. Dongifo"ia) (i-) MaranEa' )onga#' ?onga ()onga#ia $innata s%n. ) &"abra) (-) Musu# (Sch"eichera 7"eosa' s%n. S. *riEuga)

(-i) )unna undi(0a"o$h%""u#' ino$h%""u#) (-ii) Mo+u# (0arcinia indica) (-iii) Sa" (Shorea robusta)( (-iv) *ung (A"eurite Gordi and A.3ontana) (-v) 9ed )a"# (e"aeis guinenisis) (-vi) Saff"o er (corthanus tinctorius) <3. <4. 0astor (9icinus co##unis) 7#itted

(*he .ntr% in S".No. <4 as o#itted b% &.7.3s.No.5<5' dt. 04.04.2008 .e.f. 01.04.2008. *he ear"ier ords read as under O0oconuts other than tender coconuts (cocos nucifera)O

<5.

7#itted.
(*he .ntr% in S".No. <5 as o#itted b% &.7.3s.No.88!' dt. 18.0<.2008 entr% is as fo""o ing <5. 0o$ra) .e.f. 01.08.2008. *he origina"

<:. <<. <8.

&roundnut or $eanut (h%$ogea) 0otton seeds Gute' that is to sa% the fibre e-tracted fro# $"ants be"onging to the s$ecies corchorus ca$su"aris and corchorus o"itorius and the fibre +no n as 3esta or 2i#"i e-tracted fro# $"ants of the s$ecies hibiscus cannabinus and ?ibiuscus sabdariffavar a"tissi#a and the fibre +no n as sunnhe#$ e-tracted fro# $"ants of the s$ecies 0rota"aria Guncea hether ba"ed or other ise

<!.

0otton' that is to sa%' a"" +inds of cotton (indigenous or i#$orted) in a"" its un#anufactured State' inc"uding cotton aste. hether ginned or unginned' ba"ed' $ressed or other ise but not

80. 81.

?ides and S+ins' *anned or Jn-*anned 0rude oi"' that is to sa%' crude $etro"eu# oi"s and crude oi"s obtained fro# bitu#inous #inera"s (such as sha"e' ca"careous roc+ sand)' bitu#inous #inera"s and $rocesses 1. 2. 3. 4. 5. :. <. decantation de-sa"ting deh%dration stabi"i;ation in order to nor#a"i;e the va$our $ressure e"i#ination of ver% "ight fractions ith a vie to returning the# to the oi"de$osits in order to i#$rove the drainage and #aintain the $ressure the addition of on"% those h%drocarbons $revious"% recovered b% $h%sica" #ethods during the course of the above #entioned $rocess an% other #inor $rocess inc"uding addition of $our $oint de$ressants or f"o i#$rovers) hich does not change the essentia" character of the substance hatever their co#$osition hether obtained fro# nor#a" or condensation oi" de$osits or b% the destructive disti""ation of hether or not subEected to a"" or an% of the fo""o ing

82.

A"" +inds of )u"ses and 1ha""s

83.

Aheat (*riticu# vu"gare *.' co#$actu#' *.s$haerococu#' *.duru#' *.aestivu#' D.*.dicoccu#)(

84. 85. 8:. 8<. 88.

)add% (7r%;a sativa D) 9ice (7r%;a sativa D) ).F.0. c"oth' Aater$roof c"oth' *ar$au"in and 9e-ine 7i" ca+es and 1eoi"ed ca+es 1rugs and #edicines hether $atent or $ro$rietar%' as defined in c"auses (i)' (ii) and (iii) of section 3 (b) of 1rugs and 0os#etics Act' 1!40 (0entra" Act 23 of 1!40)' and h%$oder#ic s%ringes' h%$oder#ic need"es' $erfusion sets' urine bags' catguts' sutures' surgica" cotton' dressings' $"asters' catheters' cannu"ae' bandages and si#i"ar artic"es' but not inc"uding'-(a) 3edicated goods. (b) )roducts ca$ab"e of being used as cos#etics and toi"et $re$arations inc"uding *ooth )astes' *ooth $o ders' cos#etics' *oi"et artic"es and soa$s. (c) 3os/uito 9e$e""ants in an% for#. (d) o#itted
( *he origina" entr% 588. 1rugs > 3edicines6' hether $atent or $ro$rietor%' as defined in Section 3 of the 1rugs and 0os#etics Act' 1!40 (0entra" Act 23 of 1!40)' but not inc"udingNa) #edicated goods( b) $roducts ca$ab"e of being used as cos#etics and toi"et $re$arations inc"uding tooth-$aste' tooth$o ders' cos#etics' toi"et artic"es and soa$s( c) #os/uito re$e""ants in an% for#.) is substituted b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 18-8-2005.) (0"ause (d) Surgica" e/ui$#ent' #edica" devices and i#$"ants'6 as o#itted b% the &.7 3S No 1:25 9ev (0*=,,) de$t dated :-11-200:. .e.f 01-0!-200:)

8!. Feterinar% 3edicines.

(*he origina" entr% 5Feterinar% 3edicines inc"uding )ou"tr% 4eed su$$"e#ents6 is substituted b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 18-8-2005.) (*he ords 5and feed su$$"e#ents6 fro# the a#ended entr% 5Feterinar% #edicines and feed su$$"e#ents6 are o#itted b% &.7 3S No 1:25 9ev (0*-,,) 1e$t' dated :-11-200: .e.f 01-04-2005)

!0. A"" +inds of $ac+ing #ateria" inc"uding ?essian c"oth and Eute t ine but e-c"uding storage tan+s #ade of an% #ateria"s. !1. 7#itted.
(*he .ntr% in S".No. !1 as o#itted b% Act No. 38 of 200< $ub"ished in Andhra )radesh &a;ette )art ,F-2 .-traordinar% No. 55 dt. 18I12I200< .e.f. 13.0:.200<)

!2. 9iver Sand and grit and stone chi$s. !3. .-tra Neutra" A"coho" (.NA) and rectified s$irit. !4. Merosene stove' +erosene "a#$' $etro#a- "a#$ hurricane "a#$' g"ass chi#ne% and $arts and accessories thereof( !5. 2io-diese" #anufactured using non-edib"e vegetab"e oi"s such as Gatro$ha' )eonga#ia' 9ice bran' Nee# 0otton seed' 9ubber seed' sale of used cooking oil to the bio-diesel manufacturer.
(.ntries in S" No. !1' !2' !3' !4 and !5 are added b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 18-8-2005.) (*he ords in bo"d ita"ics ere added b% the &.7 3S No <!5 9ev (0*-,,) 1e$t dt( 2!-0:-200: .e.f 010<-200:)

!:. Artificia" and ro""ed go"d Ee e""er%' i#itation and costu#e Ee e""er%6.
(.ntries in S".No !: are added b% the Act No 23 of 2005 dated 2:th 7ct 2005 .e.f 1-!-2005.)

!<. D)&I 0N& conversion +its !8. )re-stressed 9ai a% 0oncrete s"ee$ers.
(.ntries !< and !8 are added b% the Act No 10 of 200: dated 4th Gan 200:' .e.f 01.12.2005)

!!. A"" handicrafts

(.ntr% !! is added b% &.7 3S No 328 dated 1:-03-200: .e.f 01-12-2005)

100. (*he fo""o ing goods hen used as ,ndustria" in$uts) (*he ca$tion of the entr% 5100. ,ndustria" in$uts that is to sa%'6 is substituted ith brac+eted ords b%
&.7 3S No.818 dated 30-0:-2008 0!-2008 .e.f 01-0<-2008) .e.f 01-0<-2008 and subse/uent"% b% Act No 28 of 2008 dated 24-

S". No. (1) 1. 2. 3.

?eading No. (2) 1501 to 1505 150: 1521 > 1522 1518

Sub?eading No. (3)

1escri$tion of goods (4) Ani#a" (inc"uding fish) fats and oi"s' crude' refined or $urified 7ther ani#a" fats and oi"s and their fractions hether or not refined' but not che#ica""% #odified. Fegetab"e a-es (other than trig"%cerides)' bees a-' other insect a-es and s$er#aceti' hether or not refined or co"oured( degras( residues resu"ting fro# the treat#ent of fatt% substances or ani#a" or vegetab"e a-es Ani#a" or vegetab" fats boi"ed' o-idi;ed' deh%drated' su"$huri;ed' b"o n' $o"%#eri;ed b% heat in vaccu# or in inert gas or other ise che#ica""% odified( inedib"e #i-tures or $re$arations of fats and oi"s of this cha$ter Di/uid g"ucose (non #edicina")' 1e-trose s%ru$ 1enatured eth%" a"coho" of an% strength Su"$hur of a"" +inds other than sub"i#ed su"$hur' $reci$itated

4.

5. :. <.

1<02 220<.20 2503

<A

2511

su"$hur and co""oida" su"$hur Natura" bariu# su"$hate (barites)( natura" bariu# carbonate ( itherite)' hether or not ca"cined' other than bariu# o-ide of heading 281: 3anganese ores and concentrates' inc"uding ferruginous #anganese ores and concentrates ith a #anganese content of 20% or #ore' ca"cu"ated on the dr% eight 0o$$er ores and concentrates Nic+e" ores and concentrates 0oba"t ores and concentrates A"u#iniu# ores and concentrates Dead ores and concentrates @inc ores and concentrates *in ores and concentrates 0hro#iu# ores and concentrates *rungsten ores and concentrates Jraniu# or *horiu# ores and concentrates 3o"%bdenu# ores and concentrates *itaniu# ores and concentrates Niobiu#' tanta"u#' vanadiu# or ;irconiu# ores and concentrates )recious #eta"s ores and concentrates 7ther ores and concentrates &ranu"ated s"ag (s"ag sand) fro# the #anufacture of iron and stee" &round granu"ated b"ast-furnace s"ag (&&2S) *ar disti""ed fro# coa"' fro# "ignite or fro# $eat and other #inera" tars hether or not deh%drated or $artia""% disti""ed' inc"uding reconstituted tars. 7i"s and other $roducts of the disti""ation of high te#$erature coa" tar si#i"ar $roducts in hich the eight of the aro#atic constituents e-ceeds that of the non Karo#atic constituents 2<0<.20.00 2<0<.30.00 2<0<.40.00 2<0<.:0.00 2<0<.!1.00 *o"uo"e( 7#itted) H%"o"e( 7#itted) Na$htha"ene( 7#itted) )heno"s( 7#itted) 0reosote oi"s 4"uorine' ch"orine' bro#ine and iodine Su"$hus' sub"i#ed or $reci$itated( co""oida" su"$hur 0arbon (carbon b"ac+s and other for#s of carbon not e"se here s$ecified or inc"uded) ?%drogen' rare gases other non #eta"s e-c"uding #edicina"

*he origina" entr% 5<. 2503 > 2511 Su"$hur' 2ar%tes6 is substituted b% the $resent entries < and <A Fide G.O.Ms. o.!"!# $e%enue &'()**+# ,nd -une# ,..! w.e.f ./)."),..!

8. !. 10. 11. 12. 13. 14. 15. 1:. 1<. 18. 1!. 20. 21. 22. 23. 24. 25. 2:

2:02 2:03 2:04 2:05 2:0: 2:0< 2:08 2:0! 2:10 2:11 2:12 2:13 2:14 2:15 2:1: 2:1< 2:18 2:1! 2<0:

*he origina" entr% in 5S".No 2:. 2<0:.00.10 0oa" tar6 is substituted Fide G.O.Ms. o.!"!# $e% &'()**+# ,nd -une# ,..! w.e.f ./)."),..!

2<

2<0<

*he origina" entr% in 5S".No 2<. 2<0<.10.00 2en;o"e6 is substituted Fide G.O.Ms. o.!"!# $e% &'()**+# ,nd -une# ,..! w.e.f ./)."),..!

28. 2!. 30. 31. 32. 33. 34. 35. 3: 2801 2802 2803 2804

S".Nos 28' 2!'30'31 and 32 are o#itted Fide G.O.Ms.No.656, Rev (CT-II), 2nd June, 2006 w.e.f 0105-2006

grade o-%gen
*he origina" entr% in 5S".No 3:. 2804 ?%drogen' rare gases other than #eta"s e-c"uding o-%gen (#edicina" grade)6 is substituted Fide G.O.Ms. No.656, Rev (CT-II), 2nd June, 2006 w.e.f 01-05-2006

3<. 38. 3!. 40. 41. 42. 43. 44. 45. 4:. 4<. 48. 4!. 50. 51. 52. 53. 54. 55. 5:. 5<. 58

2805 280: 280< 2808 28.0! 2810 2812 2813 2814 2815 281: 281< 2818.30.00 281! 2820 2821.10 2822 2823 2825 282: 282< 2828

A"+a"i or a"+a"ine-earth #eta"s' rare-earth #eta"s' scandiu# and %ttriu#' hether or not inter#i-ed or intera""o%ed( #ercur% ?%drogen ch"oride (h%droch"oric acid)( ch"orosu"$huric acid Su"$huric acid and anh%drides thereof( 7"eu# Nitric acid( su"$honitric acids 1i$hos$horus $enta-o-ide( $hos$horic acid and $o"%$hos$horic acids 7-ides of boron( boric acids ?a"ides and ha"ide o-ides of non-#eta"s Su"$hides of non-#eta"s( co##ercia" $hos$horus trisu"$hide A##onia' anh%drous or in a/ueous so"ution Sodiu# h%dro-ide (caustic soda)( $otassiu# h%dro-ide (caustic $otash)(( $ero-ides of sodiu# or $otassiu# ?%dro-ide and $ero-ide of #agnesiu#( o-ides' h%dro-ides and $ero-ides of strontiu# or bariu# @inc o-ide' ;inc $ero-ide A"u#iniu# h%dro-ide 0hro#iu# o-ides and h%dro-ides 3anganese o-ides ,ron o-ides and h%dro-ides 0oba"t o-ides and h%dro-ides' co##ercia" coba"t o-ides *itaniu# o-ide ?%dra-ine and h%dro-%"a#ine and their inorganic sa"ts( other inorganic bases( other #eta" o-ides' h%dro-ides and $ero-ides 4"urides' f"uorosi"icates' f"uroa"u#inates and other co#$"ef"urine sa"ts 0h"orides' ch"oride o-ides and ch"oride h%dro-ides' bor#ides and bro#ide o-ides( iodides and iodide o-ides ?%$och"orites'co##ercia" ca"ciu# h%$och"orites(ch"orites(h%$obro#ites 0h"orates and $erch"orates( 2ro#ates and )erbro#ates( ,odates and $eriodates Su"$hides( )o"%su"$hides 1ithionites and su"$ho-%"ates Su"$hites( thiosu"$hates Su"$hates' a"u#s' $ero-o-su"$hates ($ersu"$hates) 2833.33.00

*he origina" entr% in S".No 558. 2828 2"each "i/uor6 is substituted Fide G.O.Ms. No.656, Rev (CT-II), 2nd June, 2006 w.e.f 01-05-2006

5!. :0. :1. :2. :3. :4. :5. ::.

282! 2830 2831 2832 2833

*he origina" entr% in S".No 5:3. 2833.25.00 0o$$er su"$hate6 is substituted Fide G.O.Ms. o. !"!# $e%enue &'()**+# ,nd -une# ,..! w.e.f ./)."),..!

2asic chro#iu# su"$hate (o#itted) Nitrites( nitrates )hos$hinates (h%$o$hos$hites)' $hos$honates ($hos$hates)(

S".No :4 as o#itted Fide G.O.Ms.No.656, Revenue (CT-II), 2nd June, 2006 w.e.f 01-05-2006

2834 2835

:<. :8. :!. <0. <1. <2. <3. <4.

283: 283< 2838 2840 2841 2841.30 2841.50 2844

<5. <:. <<. <8. <!. 80. 81. 82. 83. 84. 85. 8:. 8<. 88. 8!.

2845 284: 284< 2848 284!.20 284!.10.00 2850 2!02 2!03 2!04 2!05 2!0: 2!0< 2!08 2!0!

$hos$hates and $o"%$hos$hates 0arbonates( $ero-acarbonates ($ercarbonates)( co##ercia" a##oniu# carbonates containing a##oniu# carbarnate 0%anides' c%anide o-ides and co#$"e- c%anides 4u"#inates' c%anates and thioc%anates 2orates' $ero-oborates ($erborates= Sodiu# bichro#ate Sodiu# dichro#ate )otassiu# dichro#ate 9adioactive che#ica" e"e#ents and radioactive isoto$es (inc"uding the fissi"e che#ica" e"e#ents and isoto$es) and their co#$ounds( #i-tures and residues containing these $roducts ,soto$es other than those of heading No.28.44( co#$ounds' inorganic or organic of such isoto$es' hether or not che#ica""% defined 0o#$ounds inorganic or organic' of rate earth #eta"s' of %ttriu# or of scandiu# or of #i-tures of these #eta"s ?%drogen $ero-ide )hos$hides' hether or not che#ica""% defined' e-c"uding ferro$hos$horus Si"icon carbide 0a"ciu# carbides ?%drides' nitrites' a;ides' ci"idides and borides' hether or not che#ica""% defined' other than co#$ounds hich are a"so carbides of heading No.28.4! 0%c"ic h%drocarbons ?a"ogenated derivatives of ?%drocarbons Su"$honated' nitrated or nitrosated derivatives of h%drocarbons' hether or not ha"ogenated Ac%c"ic a"coho"s and their ha"ogenated' su"$honated' nitrated or nitrosated derivatives 0%c"ic a"coho"s and their ha"ogenated' su"$honated' nitrated or nitrosated derivatives )heno"s( )heno"-A"coho"s ?a"ogenated' su"$honated' nitrated or nitrosated derivates of $heno"s or $heno"-a"coho"s .thers' ether-a"coho"s' ether-$heno"s' ether-a"coho"$heno"s' a"coho" $ero-ides' ether $erio-ides' +etone $ero-ides ( hether or not che#ica""% defined) and their ha"ogenated' su"$honated' nitrated or nitrosated derivates .$o-ides' e$o-%a"coho"s' e$o-%$heno"s and e$o-%ethers' ith a three-#e#bered ring and their ha"ogenated' su"$honated' nitrated or nitrosated derivates Aceta"s and he#iaceta"s' hether or not ith other o-%gen function and their ha"ogenated' su"$honated' nitrated or

!0. !1.

2!10 2!11

!2. !3. !4. !5. !:.

2!12 2!13 2!14.11.00 2!15 2!1:

nitrosated derivates A"deh%des hether or not ith other o-%gen function( c%c"ic $o"%#ers of a"deh%des( $arafor#a"deh%de ?a"genated' su"$honated' nitrated or nitrosated derivates of $roducts of heading No.2!.12 Acetone Saturated ac%c"ic #onocarbo-%"ic acids and their anh%drides' ha"ides' $ero-ides and $ero-%acids( their ha"ogenated' su"$honated' nitrated or nitrosated derivates Jnsaturated ac%c"ic #onocarbo-%"ic acids' c%c"ic #onocarbo-%"ic acids' their anh%drides' ha"ides' $ero-ides and $ero-%acids( their ha"ogenated' su"$honated' nitrated or nitrosated derivates )o"%carbo-%"ic acids' their anh%drides' ha"ides' $ero-ides and $ero-%acids( their ha"ogenated su"$honated' nitrated or nitrosated derivates 0arbo-%"ic acids ith additiona" o-%gen function and their anh%drides' ha"ides' $ero-ides and $ero-%acids( their ha"ogenated' su"$honated' nitrated or nitrosated derivates )hos$horic esters and their sa"es' inc"uding "acto$hos$hates( their sa"ts( their ha"ogenated' su"$honated' nitrated or nitrosated derivates .sters of other inorganic acids (e-c"uding esters of h%drogen ha"ides) and their sa"ts( their ha"ogenated' su"$honated' nitrated or nitrosated derivatives A#ine-function co#$ounds 7-%gen-function a#ino-co#$ounds Puaternar% a##oniu# sa"ts and h%dro-ides( "ecithins and other $hos$hoa#ino"i$ids 0arbo-%a#ide-function co#$ounds( co#$ounds of carbonic acid a#ide-function

!<. !8. !!.

2!1< 2!18 2!1!

100. 2!20 101. 2!21 102. 2!22 103. 2!23 104. 2!24 105. 2!25 10:. 2!2: 10<. 2!2< 108. 2!28 10!. 2!30 110. 111. 112. 113. 114. 2!31 2!32 2!33 2!34 2!35

0arbo-%a#ide-function co#$ound (inc"uding saccharin and its sa"ts) and i#ine-function co#$ounds Nitri"e-function co#$ounds 1ia;o-' A;o- or a;o-%-co#$ounds 7raganic derivates of h%dra;ine or of h%dro-%"a#ine 7rgano-su"$hur co#$ounds 7ther organo organic co#$ounds ?eteroc%c"ic co#$ounds ith o-%gen heteroato#(s) on"% ?eteroc%c"ic co#$ounds ith nitrogen heteroato#(s) on"% Nuc"eic acids and their sa"ts( other heteroc%c"ic co#$ounds Su"$hona#ides

115. 2!38 11:. 2!3! 11<. 2!42 118. 3201 11!. 3202

&"%cosides' natura" or re$roduced b% s%nthesis and their sa"ts' ethers' esters and other derivates Fegetab"e a"+a"oids' natura" or re$roduced b% s%nthesis' and their sa"ts' ethers' esters and other derivates 7ther organic co#$ounds. *anning e-tracts of vegetab"e origin' tannins and their sa"ts' ethers' esters and other derivates e-c"uding catechu or ga#biar S%nthetic organic tanning substances( inorganic tanning substances( tanning $re$arations' hether or not containing natura" tanning substances( en;%#atic $re$arations for $retanning e-c"uding catechu or ga#biar 0o"ouring #atter of vegetab"e or ani#a" origin (inc"uding d%eing e-tracts but e-c"uding ani#a" b"ac+)' hether or not che#ica""% defined( $re$arations based on co"ouring #atter or vegetab"e or ani#a" origin as s$ecified in Note 2 to this 0ha$ter e-c"uding catechu or ga#biar S%nthetic organic co"ouring #atter' hether or not che#ica""% defined( $re$arations based on s%nthetic organic co"ouring #atter as s$ecified in Note 2 to this 0ha$ter( s%nthetic organic $roducts of a +ind used as f"uroscent brightening agents or as "u#ino$hores' hether or not che#ica""% defined e-c"uding catechu or ga#biar 0o"our "a+es( $re$arations based on co"our "a+es as s$ecified in Note 2 to this cha$ter )ig#ents ,norganic $roducts of +ind used as "u#ino$hores 3aster batches )re$ared $ig#ents &"ass frit and other g"ass' in the for# of $o der' granu"es or f"a+es 7ther )re$ared driers )ig#ents (inc"uding #eta""ic $o ders and f"a+es) dis$ersed in non-a/ueous #edia' in "i/uid or $aste for# of a +ind used in the #anufacture of $aints (inc"uding ana#e"s)( sta#$ing foi"s( d%es and other co"ouring #atter $ut u$ in for#s (for e-a#$"e' ba"es' tab"ets and the "i+e) or s#a"" $ac+ings (for e-a#$"e' sachets or bott"es of "i/uid) of a +ind used for do#estic or "aborator% $ur$oses )rinting in+ hether or not concentrated or so"id 0asein' caseinates and other casein derivates' casein g"ues .n;%#es' $re$ared en;%#es not e"se here s$ecified or inc"uded 0he#ica" $re$arations for $hotogra$hic uses (other than varnishes' g"ues' adhesives' and si#i"ar $re$arations) Artificia" gra$hite( co""oida" or se#i-co""oida" gra$hite( $re$arations based on gra$hite or other carbon in the for# of

120. 3203

121. 3204

122. 3205 123. 124. 125. 12:. 12<. 128. 12!. 3211 130. 3212 320:.10 320:.50.00 320:.!0 320<.10 320<.40.00 320<.10.!0

131. 132. 3501 133. 350< 134. 135. 3801

3215.10

3<0<.00

13:. 3802 13<. 3804

$astes' b"oc+s' $"ates or other se#i-#anufactures Activated carbon' activated natura" #inera" $roducts( ani#a" b"ac+' inc"uding s$ent ani#a" b"ac+ 9esidua" "%es fro# the #anufacture of ood $u"$' hether or not concentrated'# desugared or che#ica""% treated' inc"uding "ignin su"$honates' but e-c"uding ta"" oi" of heading No.38.03 9osin and resin acids' and derivates thereofN rosin s$irit and rosin oi"s( run gu#s Aood tar( ood tar oi"s( ood' creosote( ood na$htha( vegetab"e $itch( bre ers $itch and si#i"ar $re$arations based on rosin' resin acids or on vegetab"es $itch ,nsecticides' fungicides' herbicides' eedicides and $esticides of technica" grade. 4inishing agents' d%e carriers to acce"erate the d%eing or fi-ing of d%e-stuffs and other $roducts and $re$arations (for e-a#$"e' dressings and #ordants)' of a +ind used in the te-ti"e' $a$er' "eather or "i+e industries not e"se here s$ecified or inc"uded )re$ared rubber acce"erators' co#$ound $"astici;ers for rubber or $"astics' not e"se here s$ecified or inc"uded( antio-idi;ing $re$arations and other co#$ound stabi"i;ers for rubber or $"astics 9educers and b"an+et ashIro""er ash used in the $rinting industr% 9eaction initiators' reaction acce"erators and cata"%tic $re$arations' not e"se here s$ecified or inc"uded 3i-ed a"+%" ben;enes and #i-ed a"+%"na$htha"enes' other than those of heading No.2<.0< or 2!.02 0he#ica" e"e#ents do$ed for use in e"ectronics' in the for# of discs' afers or si#i"ar for#s( che#ica" co#$ounds do$ed for use in e"ectronics ,ndustria" #onocarbo-%"ic fatt% acids( acid oi"s fro# refining( industria" fatt% a"coho"s 9etarders used in $rinting industr%. )o"%#ers of eth%"ene in $ri#ar% for#s )o"%#ers of $ro$%"ene or of other o"efins' in $ri#ar% for#s )o"%#ers of st%rene' in $ri#ar% for#s )o"%#ers of vin%" ch"oride or of other ha"ogenated o"efins' in $ri#ar% for#s )o"%#ers of vin%" acetate or of other vin%" esters in $ri#ar% for#s' other vin%" $o"%#ers in $ri#ar% for#s Acr%"ic $o"%#ers in $ri#ar% for#s )o"%aceta"s' other $o"%ethers and e$o-ide resins' in $ri#ar% for#s' $o"%carbonates' a"+%d resins' $o"%a""%" esters and other $o"%esters' in $ri#ar% for#s

138. 380: 13!. 380< 140. 141. 380! 3808.10

142. 3812

143. 3814 144. 3815 145. 381< 14:. 3818 14<. 3823 148. 14!. 3!01 150. 3!02 151. 3!03 152. 3!04 153. 3!05 154. 3!0: 155. 3!0< 3824.!0

15:. 3!08 15<. 3!0! 158. 3!10 15!. 3!11

)o"%a#ides in $ri#ar% for#s A#ino-resins' $o"%$hen%"ene o-ide' $heno"ic resins and $o"%urethanes in $ri#ar% for#s Si"icones in $ri#ar% for#s )etro"eu# resins' cou#arone-indene resins' $o"%ter$enes' $o"%su"$hides' $o"%su"$hones and other $roducts s$ecified in Note 3 to this 0ha$ter' not e"se here s$ecified or inc"uded in $ri#ar% for#s 0e""u"ose and its che#ica" derivates' and ce""u"ose ethers' not e"se here s$ecified or inc"uded in $ri#ar% for#s Natura" $o"%#ers (for e-a#$"e' a"genic acid) and #odified natura" $o"%#ers (for e-a#$"e' hardened $roteins' che#ica" derivates of natura" rubber)' not e"se here s$ecified or inc"uded in $ri#ar% for#s ,on-e-changers based on $o"%#ers of heading Nos. 3!.01 to 3!.13 in $ri#ar% for#s Se"f adhesive $"ates' sheets' fi"# foi"' ta$e' stri$ of $"astic hether or not in ro""s 7ther $"ates' sheets' fi"#' foi" and stri$ of $"astics' nonce""u"ar hether "ac/uered or #eta""ised or "u#inated' su$$orted or si#i"ar"% co#bined ith other #ateria"s or not Artic"es for the conve%ance or $ac+ing of goods' of $"astics' sto$$ers' "ids' ca$s and other c"osures' of $"astics but not inc"uding (a) insu"ated ares (b) bags of the t%$e hich are used for $ac+ing of goods at the ti#e of sa"e for the convenience of the custo#er inc"uding carr% bags Natura" rubber' ba"ata' gutta $ercha' &ua%u"e' chic"e and si#i"ar natura" gu#s' in $ri#ar% for#s or in $"ates' sheets or stri$s S%nthetic rubber and factice derived fro# oi"s in $ri#ar% for#s or in $"ates' sheets or stri$( #i-tures of an% $roduct of heading No.40.01 ith an% $roduct of this heading' in $ri#ar% for#s or in $"ates' sheets or stri$ 9ec"ai#ed rubber in $ri#ar% for#s or in $"ates' sheets or stri$ 0o#$ounded rubber' unvu"canised in $ri#ar% for#s or in $"ates' sheets or stri$ other than the for#s and artic"es of unvu"canised rubber described in heading No.40.0: 3echanica" ood $u"$' che#ica" ood $u"$' se#i-che#ica" ood $u"$ and $u"$s of other fibrous ce""u"osic #ateria"s 0artons (inc"uding f"attened or fo"ded cartons)' bo-es (inc"uding f"attened or fo"ded bo-es) cases' bags and other $ac+ing containers of $a$er' $a$erboard hether in

1:0. 3!12 1:1. 3!13

1:2. 3!14 1:3. 3!1! 1:4. 3!20 1:5. 3!23

1::. 4001

1:<. 4002

1:8. 4003 1:!. 4005 1<0. 4<01 1<1. 481!

1<2. 4821 1<3. 4823 1<4. 1<5. <010 1<:. <01! :305.10

asse#b"ed or unasse#b"ed condition )a$er $rinted "abe"s and $a$er board $rinted "abe"s )a$er se"f adhesive ta$e and $rinted ra$$ers used for $ac+ing Sac+s and bags of a +ind used for $ac+ing of goods' of Eute or of other te-ti"e based fibres of heading No.53.03 0arbo%s' bott"es' Ears' $hia"s of g"ass of a +ind' used for the $ac+ing goods( sto$$ers' "ids and other c"osures of g"ass &"ass fibers (inc"uding g"ass oo" and g"ass fi"a#ents) and artic"es thereof (for e-a#$"e %arn' oven fabrics) hether or not i#$regnated' coated' covered or "a#inated ith $"astics or varnish 4erro a""o%s

1<<. <202 1<8. 1<!. 830! <:0<.20

Ase$tic $ac+aging a"u#inu# foi" of thic+ness "ess than 0.2 ## and bac+ed b% $a$er and D1). Sto$$ers' ca$s and "ids (inc"uding cro n cor+s' scre ca$s and $ouring sto$$ers) ca$su"es for bott"es' threaded bungs' bung covers' sea"s and other $ac+ing accessories of base #eta".

180 181 182 2508 183 2504 184 2513 185 2:20 18: 2:21

1301.20.0 0 1520.00.0 0

&u# Arabic &"%cero" crude' &"%cero" Aaters and &"%cero" "%es 0"a% inc"uding fire c"a%' fine china c"a% and ba"" c"a% Natura" &ra$hite )u#ice stone( e#er%( natura" corundu#' natura" garnet and other natura" abrasives' hether or not heat treated Ash and residues(other than fro# the #anufacture of iron > stee")' containing arsenic' #eta"s or their co#$ounds 7ther s"ag and ash' inc"uding sea eed ash (+e"$)( ash and residues fro# the incineration of #unici$a" aste. )itch and $itch co+e' obtained fro# coa" tar or fro# other #inera" tars 2ut%"ene )araffin a- containing b% eight "ess than 0.<5% of oi"( Nor#a" $araffin( not being #icro cr%sta""ine $etro"eu# a7ther inorganic acids and other inorganic o-%gen co#$ounds of non #eta"s Si"icates' co##ercia" a"+a"i' #eta" si"icates .th%"ene )ro$%"ene Acet%"ene' in disso"ved condition ?e$tene 0o#$ounds ith other nitrogen functions .ssentia" oi"s (ter$ene"ess or not)' inc"uding concretes and abso"utes( resinoids( e-tracted o"eoresins( concentrates of essentia" oi"s' in fats' in fi-ed oi"s' in a-es or the "i+e' obtained b% enf"eurage or #aceration( ter$enic b%-$roducts of the deter$enation of essentia" oi"s( a/ueous disti""ates and a/ueous so"utions of essentia" oi"s Ahen so"d in $ac+s of 20#" or' as the case #a% be' #ore or in $ac+s of 20g#s or #ore' the fo""o ing K 3i-tures of odoriferous substances' #i-tures (inc"uding a"coho"ic so"utions) ith a basis of one or #ore of these substances' of a +ind used as ra #ateria"s in industr%( other $re$arations based on odoriferous substances of a +ind used for the #anufacture of beverages Artificia" a-es and $re$ared a-es A"bu#ins (inc"uding concentrates of t o or #ore he% $roteins' containing b% eight #ore than 80% he% $roteins' ca"cu"ated on the dr% #atter)' a"bu#inates and

18< 2<08 188 18! 1!0 2811 1!1 283! 1!2 1!3 1!4 1!5 1!: 2!2! 1!< 3301 2!01.21.0 0 2!01.22.0 0 2!01.2!.1 0 2!01.2!.2 0 2<11.14.0 0 2<12.20

1!8 3302

1!! 3404 200 3502

(.ntr% 100' ith sub entries fro# 1 to 1<!' is inserted vide &.7 3S No 502 9ev (0*-,,) 1e$t 1*N 01-05200: .e.f 01-05-200:) (Sub entries fro# 180 to 231 are added to entr% 100 vide &.7.3s.No.:5:' 9evenue (0*-,,)' 2 nd Gune' 200: .e.f 01-0:-200:) (Sub-ite#s 232 and 233 are added to entr% 100 vide &.7 3s No 818' 9ev (0*-,,) 1e$t' dated 30-0:2008 .e.f 01-0<-2008 and subse/uent"% b% Act No 28 of 2008 dated 24-0!-2008 .e.f 01-0<-2008) 1. .ntr% No. 234 inserted b% &o3s No. 4:1 dated 1!.5.2010 and Act No. 21 of 2011 dated 2!-12-

2011 .e.f. 1!.5.2010

2. .ntr% No. 235 inserted vide Act 11 of 2012 dated 20-04-2012 25.1.2012 .e.f. 22.11.2011. &o3s 58 dated

101. Di/uefied $etro"eu# gas for do#estic use

(.ntr% 101 is added b% G.O.Ms. o.!"!# $e%enue &'()**+# ,nd -une# ,..! w.e.f /0).1),..!+

102. 3achiner% of a"" +inds that is to sa% S".No ?eadi Sub ng No ?eading No 1 8401

1escri$tion of co##odit%

Nuc"ear reactors( fue" e"e#ents (cartridges)' non- irradiated' for nuc"ear reactors( #achiner% and a$$aratus for isoto$ic se$aration 3achiner%' $"ant or "aborator% e/ui$#ent' hether or not' e"ectrica""% heated (e-c"uding furnaces' ovens and other e/ui$#ent of heading 8514)' for the treat#ent of #ateria"s b% a $rocess invo"ving a change of te#$erature such as heating' coo+ing' roasting' disti""ing' rectif%ing' steri"i;ing' $asteuri;ing' stea#ing' dr%ing' eva$orating' va$ori;ing' condensing or coo"ing' other than #achiner% or $"ant of a +ind used for do#estic $ur$oses instantaneous or storage ater heaters non-e"ectric. (a) instantaneous gas ater heaters (b) #edica"' surgica" or "aborator% steri"i;ers (c) dr%ers for agricu"tura" $roducts (d) dr%ers for ood' $a$er $u"$ or $a$er board (e) disti""ing or rectif%ing $"ant (f) heat e-change units (g) #achiner% for "i/uef%ing air or other gas (h) #achiner% for #a+ing hot drin+s or for coo+ing or heating food (,) $asteuri;ers (E) vacuu#-va$our $"ant for de$osition of #eta"s (+) $arts 0a"endaring or other ro""ing #achines other than for #eta"s or g"ass' and c%"inders therefore 0entrifuges' inc"uding centrifuga" dr%ers (a) crea# se$arators (b) c"oth dr%ers (c) $arts 3achiner% for c"eaning or dr%ing bott"es or other containers

841!.11 841!.20 841!.31.00 841!.32.00 841!.40 841!.50 841!.:0.00 841!.81 841!.8!.50 841!.8!.80 841!.!0 3 4 8421.11.00 8421.12.00 8421.!!.00 8422.20.00 8420

8422.30.00

< 8 ! 10 11 843<

8422.40.00 8422.!0 8424.30.00 8424.!0.00

12 13 14 15 1: 1<

8438.30.10 8438.!0.10 8438.80.40 843! 8441 8442

18

8443

1! 20

8444 8445

21 22

844: 844<

23

8448

3achiner% for fi""ing' c"osing' cei"ing or "abe""ing bott"es' canes' bo-es' bags or other containers( #achiner% for ca$su"ing bott"es' Ears' tubes and si#i"ar containers( #achiner% for aerating #achiner% 7ther $ac+ing or ra$$ing #achiner% (inc"uding heatshrin+ ra$$ing #achiner%) )arts of #achiner% of heading 8422 Stea# or sand b"asting #achines and si#i"ar Eet $roEecting #achines )arts of #achiner% of subheading 8424.30.00 3achines for c"eaning' sorting or grading seed' grain or dried "egu#inous vegetab"es( #achiner% used in the #i""ing industr% or for the or+ing of cerea"s or dried "egu#inous vegetab"es' other than far# t%$e #achiner% Sugar #anufacturing #achiner%' )arts of sugar #anufacturing #achiner% *ea "eaf ro""ing or cutting #achine 3achiner% for #a+ing $u"$ of fibrous ce""u"osic #ateria" or for #a+ing or finishing $a$er or $a$er board 7ther #achiner% for #a+ing u$ $a$er $u"$' $a$er or $a$er board' inc"uding cutting #achines of a"" +inds 3achiner%' a$$aratus and e/ui$#ent for t%$e founding or t%$e setting ' for $re$aring or #a+ing $rinting b"oc+s ' $"ates' c%"inders and other $rinting co#$onents' b"oc+s ' $"ates ' c%"inders and "ithogra$hic stones' $re$ared for $rinting $ur$oses ($"aned' grained or $o"ished) )rinting #achiner% used for $rinting b% #eans of the $rinting t%$e' b"oc+' $"ates' c%"inders and other $rinting co#$onents( in+Eet $rinting #achines' #achines for uses anci""ar% to $rinting 3achines for e-truding' dra ing ' te-turing or cutting #an-#ade te-ti"e #ateria"s 3achines for $re$aring te-ti"e fibres( s$inning' doub"ing or t isting #achines and other #achiner% for $roducing te-ti"e %arns( te-ti"e ree"ing or inding (inc"uding eft inding) #achines and #achines for $re$aringte-ti"e %arns for use on the #achines of heading 844: or 844< Aeaving #achines ("oo#s) Mnitting #achines' stitch bonding #achines and #achines for #a+ing gi#$ed %arn' tu""e' "ace'e#broider%' tri##ings' braid or net and #achines for tufting Au-i""ar% #achiner% for use ith #achines of heading 8444' 8445' 844: or 844< ( for e-a#$"e ' dobbies' Eac/uards' auto#atic sto$ #otions' shutt"e changing #echanis#s)( $arts and accessories suitab"e for use so"e"% or $rinci$a""% ith the #achines of this heading or of heading 8444' 8445' 844: or 844< ( for e-a#$"e' s$ind"es and s$ind"e f"%ers' card c"othing' co#bs' e-truding ni$$"es' shutt"es' hea"ds and hea"d fra#es'

24 25 2: 2< 28 2!

8453 8454 8455 845< 8458 845!

hosier% need"es) 3achiner% for $re$aring' tanning or or+ing hides' s+ins or "eather or for #a+ing or re$airing foot ear or "eather' other than se ing #achines 0onverters' "ad"es' ingot #ou"ds and casting #achines' of a +ind used in #eta""urg% or in #eta" foundries 3eta" ro""ing #i""s and ro""s therefore 3achining centers' unit construction #achines ! sing"e station) and #u"ti-station transfer #achines for or+ing #eta" Dathes (inc"uding turning centers) for re#oving #eta" 3achines-too"s (inc"uding a%-t%$e unit head #achines)' dri""ing' boring' #i""ing' treading or ta$$ing b% re#oving #eta" other than "athes 3achine too"s for deburring' shar$ening' grinding' honing' "a$$ing' $o"ishing or other ise finishing #aeta"' or cer#ets b% #eands of grinding stones' abrasives or $o"ishing $roducts' other than gear cutting' gear grinding or gear finishing #achines of heading 84:1 3achine too"s for $"aning' sha$ing' s"otting' broaching' gear cutting' gear grinding or gear finishing' sa ing' cutting off and other #achine too"s or+ing b% re#oving #eta"' or cer#ets' not e"se here s$ecified or inc"uded. 3achine too"s (inc"uding $resses ) for or+ing #eta" b% forging' ha##ering or die-sta#$ing #achines too"s (inc"uding $resses ) for or+ing #eta" b% bending' straightening' f"attering' shearing' $unching or notching' $resses for or+ing #eta" or #eta" carbides' not s$ecified above 7ther #achine too"s for or+ing #eta"'or cer#ets' ithout re#oving #ateria" &ranite cutting #achines or e/ui$#ents &rinding or $o"ishing #achine 3achine too"s (inc"uding #achines for nai"ing ' sta$"ing' g"ueing or other ise asse#b"ing) for or+ing ood' cor+' bone' hard rubber' hard $"astics or si#i"ar hard #ateria"s )arts and accessories suitab"e for use so"e"% or $rinci$a""% ith the #achines of headings 845: to 84:5 inc"uding or+ or too" ho"ders' se"f-o$ening die heads' dividing heads and other s$ecia" attach#ents for #achine too"s( too" ho"ders for an% t%$e of too"' for or+ing in the hand

30

84:0

31

84:1

32

84:2

33 34 35 3:

84:3 84:4.10.10 84:4.20.00 84:5

3<

84::

38 84:8

3achiner% and a$$aratus for so"dering' bra;ing or e"ding' hether or not ca$ab"e of cutting other than those of heading 8515' gas o$erated surface te#$ering #achines and a$$"iances 3achiner% for sorting' screening' se$arating' ashing' crushing' grinding' #i-ing or +neading earth' stone' ores or other #inera" substances' in so"id ( inc"uding $o der or $aste ) for#( #achiner% for agg"o#erating' sha$ing or #ou"ding so"id #inera" fue"s' cera#ic $aste' unhardened ce#ents' $"astering #ateria"s or other #inera" $roducts in $o der or $aste for#( #achines for for#ing foundr% #ou"ds of sand 3achiner% for or+ing rubber or $"astics or for the #anufacture of $roducts fro# these #ateria"s not e"se here s$ecified 3achiner% for $re$aring or #a+ing u$ tobacco' not s$ecified or inc"uded e"se here in the cha$ter 84 3achines and #echanica" a$$"iances having individua" functions ' not s$ecified or inc"uded e"se here 3ou"ding bo-es for #eta" foundr% ( #ou"d bases ( #ou"ding $atterns ( #ou"ds for #eta"s (other than ingot #ou"ds)' #eta" carbides' g"ass ' #inera" #ateria"s ' rubber or $"astics 3achiner% $arts not containing e"ectrica" connectors' insu"ators' coi"s' contacts or other e"ectrica" features' not s$ecified or inc"uded e"se here in cha$ter 84. 4urnaces and boi"ers of a"" t%$es inc"uding f"uidi;ed bed boi"ers and ignif"uid boi"ers and boi"ers using agricu"tura" aste as fue" but not inc"uding boi"ers using #unici$a" aste on"% as fue" 3achines and a$$aratus for e"ectro$"ating ' e"ectro"%sis or e"ectro$horesis )arts ite#s of heading 8801 or 8802 3achines and a$$"iances for testing the hardness' strength' co#$ressibi"it% ' e"asticit% or other #echanica" $ro$erties of #ateria"s (for e-a#$"e' #eta"s ' oods ' te-ti"es' $a$er' $"astic) 3achiner% for )hotogra$h% 0"ean Air Fenti"ation S%ste#IAir ?and"ing S%ste#s and the $arts thereof' used in )har#aceutica" ,ndustr% )arts of centra" heating boi"ers other than those of heading 8402 )arts of Au-i"iar% $"ant for use ith boi"ers of heading 8402 or 8403 (for e-a#$"e' econo#i;ers' su$er heaters' soot re#overs' gas recoverers')( condensers for stea# or other va$our $o er units. )arts of $roducer gas or ater gas generators' ith or ithout their $urifiers( Acet%"ene gas generators and si#i"ar ater $rocess gas generators ith or ithout their

3!

84<4

40

84<<

41 84<8 42 43 84<! 8480

44 8485 45 8514

4: 4< 8803 48 !024

8543.30.00

4! 50 51 8403 52 8404 !0 00 !0 00

53 8405

!0 00

2 2

54 840: 55 8410 5: 8411 5< 8483

!0 00 !0 00 !0 00 !0 00

$urifiers. )arts of stea# turbine and other va$our turbines )arts inc"uding regu"ators of h%drau"ic turbines' ater hee"s' and regu"ator thereof. )arts of *urbo-Eets' turbo-$ro$e""ers and other gas turbines. *oothed hee"s' chain s$roc+ets and other trans#ission e"e#ents $resented se$arate"%

1. .ntr% No. 50 inserted b% &o3s No. 4!! dated :.5.200! .e.f. 1.5.200! and Act No. 20 of 2008. 2. .ntr% No. 51 to 5< inserted b% &o3s No. 1351 dated 10.11.2010 .e.f. 1.4.2005 and Act 21 of 2011 dated 2!-12-2011.

103. *oo"s and ,nstru#ents that is to sa% Sl. Headi$ Des%&i'tio$ of goods No. g No 1 8202 ?and sa s( b"ades for sa s of a"" +inds (inc"uding s"itting' s"otting or tooth"ess sa b"ades) 2 8203 4i"es' ras$s' $"iers (inc"uding cutting $"iers)' $incers' t ee;ers' #eta" cutting shears' $i$e-cutters' bo"t cro$$ers' $erforating $urchases and si#i"ar hand too"s. 3 8204 ?and o$erated s$anners and renches (inc"uding tor/ue #eter renches but not inc"uding ta$ renches)( interchangeab"e s$anner soc+ets' ith or ithout hand"es. 4 8205 ?and too"s (inc"uding g"a;iersQ dia#onds)' not e"se here s$ecified or inc"uded( be"o "a#$s( vices( c"a#$s and the "i+e' other than accessories for and $arts of' #achine too"s( anvi"s( $ortab"e forges( hand-or $eda"-o$erated grinding hee"s ith fra#e or+s 5 820: *oo"s of t o or #ore of the headings 8202 to 8205 $ut-u$ in sets for retai" sa"e : 820< ,nterchangeab"e too"s for hand too"s' hether or nor $o er-o$erated' or for #achine-too"s (for e-a#$"e' for $ressing' sta#$ing' $unching' ta$$ing' threading' dri""ing' boring' broaching' #i""ing' turning or scre driving)' inc"uding dies for dra ing or e-truding #eta"' and roc+ dri""ing or earth boring too"s < 8208 Mnives and cutting b"ades' for #achines or for #echanica" a$$"iances 8 820! )"ates' stic+s' ti$s and the "i+e for too"s' un#ounted of cer#ets ! 8210 ?and-o$erated #echanica" a$$"iances' eighing 10 +g. 7r "ess' used in the $re$aration' conditioning or serving of 4ood or 1rin+ 10 8213 Scissors' tai"orsC shears and si#i"ar shears' and b"ades therefor 845: 3achine- too"s for or+ing an% #ateria" b% re#ova" of #ateria"' b% "aser or other "ight or $hton bea#' u"tra sonic' e"ectro-discharge' e"ectro-che#ica"' e"ectron bea#'ionic-bea# or $"as#a arc $rocesses 11 84:< *oo"s for or+ing in the hand' $neu#atic' h%drau"ic or ith se"fcontained e"ectric or non-e"ectric #otor 12 !014 1irection finding co#$asses( other navigationa" instru#ents and a$$"iances 13 !015 Surve%ing (inc"uding $hotogra##etrica" surve%ing)' h%drogra$hic' oceanogra$hic'hdro"ogica"' #eteoro"ogica" or geo$h%sica" instru#ents and a$$"iances' e-c"uding co#$asses( rangefinders 14 !01: 2a"ances of a sensitivit% of 5 cg or better' ith or ithout eights 15 !01< 1ra ing' #ar+ing-out or #athe#atica" ca"cu"ating instru#ents (for e-a#$"e' drafting #achines' $antogra$hs' retractors' dra ing sets' s"ide ru"es' disc ca"cu"ators)( instru#ents for #easuring "ength for use in the hand (for e-a#$"e' #easuring rods and ta$es' #icro#eters'

104. 2o"ts' Nuts threaded or ta$$ed and scre s of base #eta" or a""o%s thereof inc"uding bo"t ends' scre s' studs' scre studding' se"f ta$$ed scre s' scre hoo+s and scre rings. 105. A"" hard are of base #eta" or a""o%s and other hard are ite#s "i+e "oc+s' ire nettings' #esh' c"oth sieves' and chain "in+ of a"" #eta"s. 10:. 2io#ass bri/uettes
107.(a) )reserved fruits' vegetab"es' #eat' $ou"tr%' sea foods and fish so"d in sea"ed

oven

containers or in a fro;en state. (b) 4ruit Ea#s' Ee""%' fruit s/uash' fruit Euices' 1fruit $u"$ and fruit drin+s but e-c"uding aerated fruit drin+s(
1. ,nserted vide &73S 43 dated 2!-01-2013 .e.f. 31-01-2013

(c) 0ottage cheese ($aneer)' $ic+"es' sauces' $orridge' #ar#a"ade' hone%(

(*he origina" entr% 510<.)rocessed #eat' $ou"tr%' fish' $rocessed or $reserved vegetab"es and fruits' inc"uding fruit Ea#s Ee""%' $ic+"e' fruits s/uash' $aste' fruit drin+ and fruit Euice hether in sea"ed container or other ise.6 Aas substituted b% &7 3S No 818 9ev (0*-,,) 1e$t' dated 30-0:-2008 .e.f 01-0<-2008 and subse/uent"% b% Act No 28 of 2008 dated 24-0!-2008 .e.f 01-0<-2008)

108. Matha 10!. Aet dates 110. 0u$s' $"ates and g"asses #ade of $a$er 111. 3edica" e/ui$#ents I devises and i#$"ants 112. )a$ad. 113. 7$tica" goods that is to sa% Sl. No. Headi$g S(b Headi$g Des%&i'tio$ of goods No No !004.!0 S$ectac"es and gogg"es !004.10.00 Sun g"asses S$ectac"e g"asses of "enses !001.40 (i) of g"ass !001.50.00 (ii) of other #ateria" !003 4ra#es and #ountings for s$ectac"es' gogg"es or the "i+e and $arts thereof !001.30 0ontact "enses Dense c"eaning "i/uid !002.1!.00 ,ntra ocu"ar "ens

(.ntries fro# 102 to 113 are added b% &.7.3s.No.<!5 1tN 2!th Gune' 200: .e.f 01-0<-200:)

114. *ea 115. 0ashe nut and +erne"

(.ntries 114 and 115 are added b% &.7.3s.No.12!1 1tN 0<-0!-200: .e.f 01-0!-200:)

11:. Sa"es of goods other than )etro"' a"" +inds of 1iese" 7i"s inc"uding 0!' $etro"eu# gases' "ubricants' other #inor $etro"eu# $roducts' Di/uor' Auto#obi"es' t%res and tubes and 0e#ent' b% a 9egistered dea"er to'(a) *he State &overn#ent 1e$art#ents (b) (c) Andhra )radesh )o er &eneration 0or$oration (A)&.N07) incor$orated as a co#$an% under the $rovisions of 0o#$anies Act. *rans#ission 0or$oration of Andhra )radesh (A)*9ANS07) incor$orated as a co#$an% under the $rovisions of 0o#$anies Act. (d) 0entra" )o er 1istribution 0o#$an% of Andhra )radesh Di#ited (A)0)10D) (e) Southern )o er 1istribution 0o#$an% of Andhra )radesh Di#ited (A)S)10D) (f) .astern )o er 1istribution 0o#$an% of Andhra )radesh Di#ited (A).)10D) (g) Northern )o er 1istribution 0o#$an% of Andhra )radesh Di#ited (A)N)10D) (h) *he Mu$$a# 9ura" ."ectric 0o-7$erative Societ% Di#ited' Mu$$a# (i) *he 0hee$uru$a""i 9ura" ."ectric 0o-7$erative Societ% Di#ited' 0hee$uru$a""i' Fi;ianagra# 1istrict (E) *he An+a$a""i 9ura" ."ectric 0o-7$erative Societ% Di#ited' Masi#+ota
.ntr% (h) to (E) added vide &o3s No. <5! dated 4.:.200< .e.f. 4.:.200<. *he said &7 as re$"aced b% Act No. 38 of 200<.

(+) 0o-7$erative ."ectric Su$$"% Societ% Di#ited ' Sirsi""a

.ntr% (+) added vid ego3s No. 1510 dated :.12.200<

(") Andhra )radesh )o er 1eve"o$#ent 0o#$an% Di#ited (A))10D)

.ntr% (") added b% Act 11 of 2012 dated 20-4-2012 .e.f. 1<.5.2011.

11<. A%urvedic and ho#eo$athic $roducts #anufactured under "icense issued b% the "icensing authorities concerned under 1rugs and 0os#etics Act' 1!40(
(*he origina" entr% 511<.A%urvedic $roducts and ho#eo$athic $roducts' certified b% the 1e$art#ent of A%urveda' Roga > Naturo$ath%' Jnani' Siddha and ?o#eo$ath% (ARJS?)' &overn#ent of ,ndia as 100% A%urvedic $roducts and ho#eo$athic $roducts.6 as substituted b% &7 3S No 818 9ev (0*-,,) 1e$t' dated 30-0:-2008 .e.f 01-0<-2008 and subse/uent"% b% Act No 28 of 2008 dated 24-0!-2008 .e.f 01-0<-2008)

118. 3o"asses

(*he entries 11:'11< and 118 11-200: .e.f 1-0!-200:)

ere added b% &.7 3s No 1:25 9ev (0*-,,) 1e$t dated :-

11!. &oods such as co#$onents' accessories and s$are $arts of fire ar#s' ea$ons' guns' s#a"" Ar#s and a##unitions so"d to the ordinance factories' run b% 5&overn#ent of ,ndia.
(*he .ntr% 11!. .e.f. 01.01.2008.) as inserted b% &.7.3s.No. 24 9evenue (0*-,,) 1e$t.' dt. 08.01.2008

120. *read 9ubber and other #ateria" used for retreading of t%res.
(*he

.ntr% 120. as added b% &.7.3s.No. 1<3 9evenue (0*-,,) 1e$t.' dt. 18.02.2008)

121. S itch #ade $oser su$$"% s%ste#s (S3)S)' 2atter% 0harges' S3)S based ,ntegrated $o er su$$"% s%ste#s (,)S)' ."ectrica" *ransfor#ers (dr% t%$e)' ,nvertersI0onverters' Dt $ane"sIA34I)anc"sI300 )ane"sI)00' )ane"sI0ontro" and 9e"a% )ane"s' A021I1012' )arts of above )ane"sIA012I1012.
(*he .ntr% 121. as added b% &.7.3s.No. 12:4 9evenue (0*-,,) 1e$t.' dt. 1-11-2008)

122. 7ats
(*he .ntr% 122. as inserted b% &.7.3s.No.1<' 9evenue (0*-,,)' 5-1-200! .e.f. 1-1-200!)

123. 53os/uito nets insects screens' )eri#eter screens' 3ashes for insect $rotection' 3eshes for gardening and agro #eshes' #ade u$ of $"astic ($o"%#er) and artic"es thereof.6
(*he .ntr% 123. as inserted b% &.7.3s.No.500' 9evenue (0*-,,)' :th 7ctober' 200!)

124. 1A"" +inds of $ortab"e $o er generator sets

1. Subs. vide &73S 43 dated 2!-01-2013 .e.f. 31-01-2013. .ar"ier entr% as 51iese" )o er &enerators6 (*he .ntr% 124 as inserted b% &.7.3s.No.104!' 9evenue (0*-,,)' <th 3a%' 200!)
1

125. 5Di#e' 2urnt Di#e' Di#e Stone' )roducts of Di#e' 1o"o#ite and other Ahite Aashing #ateria"s inc"uding 0e# )o der other than Ahite 0e#ent.6
1. .ntr% 125. as inserted b% &.7.3s.No.3:1' 9evenue (0*-,,)' 24-4- 200! .e.f.1-!-2005 and Act No. 21 of 2011 dated 2!-12-2011.

12:. )urified )ac+aged drin+ing #inera"i;ed ater.

ater in bu"+ containersI0ans and sachets but

e-c"uding aerated' #inera"' disti""ed' #edicina"' ionic' batter% and de2. .ntr% No. 12: inserted vide &o3s No. <2: dated 2.8.2010 and Act No. 21 of 2011 dated 2!-12-2011 .e.f. 2.8.2010.

12<. 0otton 4abrics' 3an#ade 4abrics' sheets' $i""o

oo"en 4abrics' te-ti"e' #ade u$s' bed

covers' to e"s' b"an+ets' trave""ing rugs' curtains' and

e#broider% artic"es' e-c"uding fabrics' #ade u$s and gar#ents #ade fro# hand"oo#I+hadi c"oth or $roduced and so"d b% the $o er"oo# units in the state to dea"ers registered under the Act on"% at the $oint of sa"e in the hands of $o er"oo# units.
1. .ntr% No. 12< inserted vide Act 11 of 2012 dated 20-04-2012. &o3s No. !32 dated 8.<.2011 and &o3s No. 58 dated 25.1.2012 .e.f. 11.<.2011
2

128. Sugar e-c"uding Mhandsari Sugar

2. .ntr% No. 128 inserted vide Act 11 of 2012 dated 2012. &o3s No. !32 dated 8.<.2011 and &o3s No. 58 dated 25.1.2012 .e.f. 11.<.2011

12!. 2odies bui"t on chasis of #otor vehic"es

1. ,nserted vide &73S 43 dated 2!-01-2013 .e.f. 31-01-2013
1

130. )"astic 3ou"ded 4urniture' $ure"% #ade of )"astic and not containing an% other #ateria" "i+e stee"' A"u#iniu#' Aood and &"ass etc.
1. ,nserted vide &73S 118 dated 2:-02-2013 .e.f. 28-02-2013

NoteN- (1) *he ?eadings or sub-headings' as the case #a% be' "isted under co"u#n Nos. (2) > (3) above are the ?SN 0odes under the 0entra" .-cise *ariff Act' 1!85 (5 of 1!8:). NoteN- (2) *he 9u"es for the inter$retation of the $rovisions of the 0entra" .-cise *ariff Act' 1!85 read ith the .-$"anator% Notes as u$dated fro# ti#e to ti#e $ub"ished b% the 0usto#s 0o-o$eration 0ounci"' 2russe"s a$$"% for the inter$retation of this notification. NoteN- (3) Ahere an% co##odities are described against an% heading or' as the case #a% be' sub-heading' and the aforesaid descri$tion is different in an% #anner fro# the corres$onding descri$tion in the 0entra" .-cise *ariff Act' 1!85' then on"% those co##odities described as aforesaid i"" be covered b% the sco$e of this notification and other co##odities though covered b% the corres$onding descri$tion in the 0entra" .-cise *ariff i"" not be covered b% the sco$e of this notification. NoteN- (4) SubEect to Note 2' for the $ur$ose of an% entr% contained in this notification' here the descri$tion against an% heading or' as the case #a% be' sub-heading' #atches fu""% ith the corres$onding descri$tion in the 0entra" .-cise *ariff' then a"" the co##odities covered for the $ur$oses of the said tariff under that heading or sub-heading i"" be covered b% the sco$e of this notification. NoteN- (5) Ahere the descri$tion against an% heading or sub-heading is sho n as 5other6' then the inter$retation as $rovided in Note 2 sha"" a$$"%. NoteN- (:) N in order to c"ai# reduced rate of ta- of 4% under the entr% 100' the dea"er sha"" be in $ossession of a dec"aration in the 4or#' as #a% be $rescribed' and issued b% the dea"er $urchasing such co##odities for the $ur$ose of using the# as industria" in$uts.
(Note :. as added b% &.o 3s No 818 9ev (0*-,,) 1e$t' dated 30-0:-2008' .e.f 01-0<-2008 and subse/uent"% b% Act No 28 of 2008 dated 24-0!-2008 .e.f 01-0<-2008)

E)*LANA"I N+I, "-e goods .e$tio$ed at e$t&/ 50 s-all be ot-e& t-a$ t-ose des%&ibed i$ %ol(.$ 123 of fi&st s%-ed(le to t-e Additio$al D(ties of Ex%ise 14oods of S'e%ial I.'o&ta$%e35 A%t 1650
1.-$"anation K, to the ,F schedu"e is added b% &.7.3s.No.:5:' 9evenue (0*-,,)' 2nd Gune' 200: .e.f 01-0:200:.)