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Difference in Vat Rate (VAT)

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This query is : Resolved


( Author )
24 May 2008

Dear Experts,

i have recd. from our stationery supplier and he has charged vat @4% on some items and @12.5% on items, can you pls. tell me what are the items eligible for 4%, 8% & 12.5%?


CA. Vineet Grover

( Expert )
24 May 2008

Hi Satish,

There are only three rates in VAT = 0%, 4& and 12.5%.

The items falling thereunder are as follows:

SCHEDULES UNDER THE WEST BENGAL VALUE ADDED TAX ACT, 2003.
(AS ON 01.04.2007)
SCHEDULE A
[See section 21]
Goods on sale of which no tax is payable
Serial
No.
Description of goods. Conditions
and
Exceptions
(1) (2) (3)
1. Agricultural implements manually operated or animal driven.
2. Aids and implements used by handicapped persons.
2A Alluric Acid. ( w.e.f 01.08.2006)
Aquatic feed, poultry feed and cattle feed including grass, hay and
straw but not including aquatic, poultry and cattle feed
supplements, additives etc. (upto 30.04.05).
Aquatic feed, poultry feed and cattle feed including grass, hay,
straw, husk of pulses, de-oiled cake,de-oiled rice bran(w.e.f 1.4.07)
wheat bran and supplements, concentrates and additives of such
feed. (w.e.f 01.05.05).
3A. Bangles made of any kind of materials except those made of gold,
silver and platinum. (w.e.f 01.05.05).
3B. Bed sheets, pillow covers, bed-spreads, bed-covers, towels, napkins,
table-cloth, duster, handkerchief, sataranchi and blankets.
(w.e.f 01.08.06).
4.
4A
Betel leaves.
Bio-fertilisers and micronutrients,plant growth promoters and
regulators(w.e.f 1.4.07)
5. Books, periodicals and journals but not including exercise books,
drawing books, graph books, account books, laboratory books,
diaries, letter pads. (upto 30.04.05).
Books, periodicals and journals excluding those specified elsewhere
in this Schedule or any other Schedule, but including Braille books,
maps, charts and globes. (w.e.f 01.05.05).
5A. Bread except pizza bread containing any type of fruit or vegetable.
5B. Bullock cart. (w.e.f 01.04.05).
5C. Chakla and belan, dal-stirrer. (w.e.f 01.04.05).
6. Charkha, Ambar Charkha; handlooms and handloom fabrics and
Gandhi Topi. (from 01.04.05 to 31.07.06).
Charkha, Ambar Charkha; Gandhi Topi and handlooms and
handloom fabrics, when they are manufactured or made in India.
(w.e.f 01.08.06)
7. Charcoal.
8. Coarse grains other than paddy, rice and wheat.
8A. Coconut fibre.
8B Conch shell and conch shell products. (w.e.f 01.05.05).
9. Condoms and contraceptives.
10. Cotton and silk yarn in hank.
11. Curd, Lussi, butter milk and separated milk. (upto 31.01.06).
Curd, Lussi, butter milk, separated milk and chhana.
(w.e.f 01.02.06).
11A. Duty Entitlement Pass Book (D.E.P.B). (w.e.f 01.04.05).
12. Earthen pot but not including ceramic pot.
12A. Elastic fabric tape. (w.e.f 01.02.06).
13. Electrical energy.
14. Firewood. (upto 30.04.05).
Firewood excluding casurina and eucalyptus timber.
(w.e.f 01.05.05).
15. Fishnet and fishnet fabrics. (upto 30.04.05).
Fishnet, fishnet fabrics, fishing hook and seeds of fish, prawn and
shrimp. (w.e.f 01.05.05).
16. Fresh milk and pasteurised milk.
17. Fresh plants, saplings and fresh flowers.
18. Fresh vegetables & fruits.
19.
19A
Fresh garlic and ginger
Glass chimney,hurricane lantern,and kerosene lampand accessories
and components thereof(w.e.f 1.4.07)
20. Glass Bangles. (upto 30.04.05).
Gur, jaggery and rub gur. (w.e.f 01.05.05).
20A. Goods, except kerosene oil, sold through Public Distribution System
(PDS). (w.e.f 01.05.05).
20B. (i)Garments, goods and made-ups of Khaddar or khadi as defined in
the West Bengal Khadi and Village Industries Board Act, 1959
(West Ben. Act XIV of 1959), manufactured in a khadi production
unit approved or certified by the Khadi and Village Industries
Commission established under the Khadi and Village Industries
Commission Act, 1956 (61 of 1956). (w.e.f 01.05.05).
(ii) Products like pit loom, frame loom, paddle driven semi-automatic
loom, warping drum and bobbin, used in production of khaddar or
khadi as defined in the West Bengal Khadi and Village Industries
Board Act, 1959 (West Ben. Act XIV of 1959). (w.e.f 01.04.05).
(iii) Readymade garments of value,whether printed or otherwise not
exceeding rupees fifty per piece ,when sold from a Hat(w.e.f 1.4.07)
20C. Handicrafts including jessore cheruni, household articles made of
brass and bell metal. (from 01.04.05 to 31.07.06).
Handicrafts including jessore cheruni, household articles made of
brass and bell metal, paintings, articles made of bamboo and cane.
(w.e.f 01.08.06).
20D. Hosiery yarn. (w.e.f 01.05.05).
21. Human blood and blood plasma. (upto 30.04.05).
Human blood and all its components. (w.e.f 01.05.05).
21A. Idols, toy and doll made of clay.
21B. Incense sticks commonly known as agarbati, dhupkathi, dhupbati
and havan samagri including sombrani and lobhana.
(w.e.f 01.08.06).
22. Indigenous handmade musical instruments.(From 1.4.05 to 31.3.07)
Handmade musical instruments – tabla, khol, dhol, pakhwaj, mridanga, dhak, madal and
dugdugi, flute, jaltaranga and ghungru(w.e.f 1.4.07)
.22A Indigenous handmade nuggets, commonly known as bori.
(w.e.f 01.04.05).
22B. Indigenous handmade soap. (w.e.f 01.04.05).
22C. Kite. (w.e.f 01.04.05).
23. Kumkum, bindi, alta and sindur.
23A. Lac and shellac. (from 1.8.2006)
23B.
Mat locally known as madur made wholly or principally of Cyperus
Corymbosus known locally as gola methi, madhur kathi, mutha, or
Cyperus Malaccensis known locally as Chimati pati.
23C. Matsticks and reed obtainable from Cyperus Corymbosus known
locally as gola methi,madhur kathi, mutha, or Cyperus Malaccensis
known locally as Chimati pati.
24. Meat, fish, prawn, and other aquatic products when not cured, or
frozen, and dry fish commonly known as sutki mach; eggs and
livestock and animal hair. (w.e.f 01.04.05).
25. National flag.
25A. Newspaper. (w.e.f 01.04.05).
25B. Oil cake. (w.e.f 01.08.06).
26. Organic manure.
27. Paddy, rice, wheat, pulses, flour, atta, maida, suji and besan.
(upto 30.04.05).
Paddy, rice, wheat, pulses, flour, atta, maida, suji, besan and sattu .
(w.e.f 01.05.05).
27A. Puffed rice, commonly known as Muri, flattened or beaten rice,
commonly known as Chira, parched rice, commonly known as Khoi,
parched paddy or rice coated with sugar or gur,commonly known as
Murki.
27B. Papad commonly known as papar. (w.e.f 01.05.05).
28. Non-judicial stamp paper sold by Government Treasuries; postal
items like envelope, postcard etc. sold by Government; rupee note,
when sold to the Reserve Bank of India and cheques, loose or in
book form but does not include first day cover, folder.
29 Rakhi.
30 Raw jute.
31. Raw wool.
31A. Sabai grass and articles made thereof. (w.e.f 01.04.05).
32. Sago and Tapioca globules.
32A. Salt.
32B. Salted cooked food made wholly or principally of flour, atta, suji or
besan, that is to say, singara, Nimki, kachuri, khasta kachuri, luchi,
radhaballavi, and dalpuri.
33. Semen including frozen semen.
34. Silk worm laying, cocoon and raw silk.
35. Slate and slate pencils.
35A. Sugar manufactured or made in India and khandasari.
(upto 30.04.05).
Sugar manufactured or made in India, misri and batasa.
(w.e.f 01.05.05).
35B. Seeds of all varieties other than those specified elsewhere in any
other Schedule. (upto 30.04.05).
Seeds of all varieties other than those specified elsewhere in this
Schedule or in any other Schedule. (w.e.f 01.05.05).
35C. Sponge-wood commonly known as sola or solapith. (w.e.f 01.05.05).
36. Sweetmeat other than cake and pastry but including curd.
(upto 30.04.05).
Sweetmeat other than cake and pastry but including curd and khoa.
(w.e.f 01.05.05).
37. Tender green coconut commonly known as daab.
37A. (i)Textile fabrics made wholly or partly of cotton, rayon, flax,[ Silk,
artificial silk w.e.f 01.11.2006] or wool manufactured or made in
India, other than those specified elsewhere in any other Schedule.
·
(ii)Cotton textile fabrics, coated, covered, impregnated or laminated
with plastics when such fabrics are manufactured or made in India,
mosquito net fabrics and mosquito net, commonly known as
mashari.
37B. Tobacco, as referred to in the First Schedule to the Central Excise
and Salt Act, 1944, including cigarette, cigar, cheroot, smoking
mixture for pipe and cigarette, biri, chewing tobacco, snuff and
tobacco for hookah, that is to say, tobacco paste, ready for use in
hookah, when all such items are manufactured or made in India.(till
31.3.07)
Biri,and raw and unprocessed tobacco leaves(w.e.f 1.4.07)
38. Toddy, Neera and Arak.
39. Unprocessed green leaves of tea.
40. Tile frame and brick frame. (w.e.f 01.04.05).
41.
Water other than—
(i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised
water, and
(ii) water sold in sealed container.
42
Zari and embroidery items, namely – imi, zari, kasab, salma, dabka, chumki, gota,
sitara, naqsi, kora, glass bead, badla and gizai.(w.e.f 1.4.07)
SCHEDULE AA
[See sub-section (1) of section 21A.]
Sales of goods which shall be zero-rated
Serial
No.
Sale of goods
(1) (2)
1. Between dealers located in Special Economic Zone (SEZ).
2. Between dealers whose units are referred to as Export Oriented Units
(EOU).
3. Between dealers referred to in serial No. 1 and serial No. 2 above.
4. By a dealer, to a dealer located in a Special Economic Zone (SEZ).
SCHEDULE B
[See clause (a) of sub-section (2) of section 16]
List of goods taxable at 1%
Serial
No. Description of goods
Conditions
and
Exceptions
(1) (2) (3)
1. Bullion that is to say, gold, silver and
platinum in mass and uncoined, pure or
alloy.
2. Gold, silver and platinum ornaments,
whether set with stone or other materials or
not, including gold, silver and platinum
filigree and other gold, silver and platinum
articles.
3. Precious stones including semi-precious
stones and pearls—real, artificial or
cultured.
4. Omitted.
5. Tea sold under the auspices of any tea
auction centre in West Bengal duly
authorised by theelsiusga Board.
SCHEDULE C
[See clause (b) of sub-section (2) of section 16]
List of goods taxable at 4%
Part-I
Seria
l No.
Description of goods
Conditions
and
Exceptions
(1) (2) (3)
1. Agricultural implements not operated manually or not
driven by animal and spare parts, accessories and
components thereof.
2. Aluminium in all its forms, namely, aluminium ingots,
slabs, bars, rods, wires, coils, sheets, plates, circles,
sections, channels, angels, joists, extrusions,
including aluminium scraps and aluminium foils.
3. All equipments for communications such as, Private
Branch Exchange (P.B.X) and Electronic Private
Automatic Branch Exchange (E.P.B.A.X) etc. and
spare parts, components and accessories thereof.
4. All intangible goods like copyright, patent and
replenishment (REP) licence, other than those
specified elsewhere in this Schedule or any other
Schedule. (w.e.f 01.04.05).
5. All kinds of bricks including brickbats, jhama, fly ash
bricks, refractory bricks and asphaltic roofing earthen
tiles. (upto 30.04.05).
All kinds of bricks including brickbats, jhama, fly ash
bricks, refractory bricks and asphaltic roofing earthen
tiles, and refractory monolithic and fly ash. (w.e.f
01.05.05).
5A. All types of toys except those specified elsewhere in
this Schedule or any other Schedule, and excluding
electronic toys. (w.e.f 01.05.05).
5B. All Kinds of rope (w.e.f. 01.11.2006).
6. All types of yarn other than cotton and silk yarn in
hank and sewing thread. (upto 30.04.05).
All types of yarn including jute yarn and jute twine
but excluding cotton and silk yarn in hank and sewing
thread. (w.e.f 01.05.05).
7. Aluminium utensils and enamelled utensils.
(upto 30.04.05).
All utensils including pressure cookers and pans
excepting utensils made of precious metals.
(w.e.f 01.05.05).
7A. Aluminium conductor steel reinforced (ACSR).
(upto 31.05.05).
Aluminium conductor steel reinforced (ACSR), all
aluminium conductor (AAC) and all aluminium alloy
conductor (AAAC).
(w.e.f 01.06.05).
8. Arecanut powder and betel nut.
8A. Articles made of rolled gold and imitation gold.
(upto 30.04.05).
Articles made of rolled gold and imitation gold and all
types of imitation jewllery. (w.e.f 01.05.05).
8B. Ashes (w.e.f 01.11.2006).
8AA. Asphalt felt, roofing felt, water-proof felt, polymeric felt
and plastic felt. (w.e.f 01.06.05).
9. Bamboo including split bamboo and cut bamboo.
9A. Bagasse.
9AA. Bakery shortening (w.e.f 01.11.2006).
9B. Basic chromium sulphate, sodium bi-carbonate and
Bleach liquid.
9C. Barley. (w.e.f 01.07.05).
9D. Battery lead plate, lead ash and separator for storage
battery. (w.e.f 01.07.05).
10. Bearing including plummer blocks, housing for
bearing, locate rings and covers, adopter withdrawal
sleeves, lock nut, lock washers, clamps and rolling
elements.
10A. Bed sheets, bed-spreads, bed-covers, towels, napkins,
table-cloth, duster, handkerchief, sataranchi and
blankets. (from 01.02.06 to 31.07.06 and omitted
thereafter w.e.f 01.08.06).
11. Beedi leaves.
12. Beltings of all varieties and descriptions.
13. Bicycles, tricycles and cycle rickshaws, and spare
parts, accessories and components thereof.
(upto 30.04.05).
Bicycles, tricycles and cycle rickshaws, and spare
parts, accessories and components including tyres
and tubes thereof. (w.e.f 01.05.05).
13A. Biomass briquettes.
13B. Bio-fertilisers and micronutrients, plant growth
promoters and regulators. (w.e.f 01.05.05 and up to
31.3.07)
Battery operated vehicle defined in clause (u) of rule 2 of Central
Motor Vehicles Rules, 1989(.w.e.f. 1.4.07)
14. Bitumen.
14A. Boiler, furnace and parts thereof.
14B. Bleaching powder (w.e.f. 01.11.2006).
Blades, guards, sharks, arms and shafts of an electric fan(w.e.f
1.4.07)
15. Bone meal
16. Buckets made of iron and steel, aluminium, plastic or
other materials, except those made of precious
materials. (w.e.f 01.05.05).
17. Bulk drugs.
17A. Candles. (w.e.f 01.05.05).
17B. Buttons (w.e.f. 01.11.2006).
18. Capital goods as defined in section 2 (6) of the West
Bengal Value Added Tax Act, 2003. (upto 30.04.05).
Capital goods as notified under item (i) of clause (b) of
sub-section (2) of section 16. (w.e.f 01.05.05).
19. Cast iron Castings other than those specified
elsewhere in this schedule or in any other schedule.
19A. Castor oil.
19B. Caustic soda, caustic potash and soda ash.
20. Motor, operated electrically or otherwise and
centrifugal and monobloc and submersible pumps and
spare parts, components and accessories thereof.
21. Cigar or cigarette, other than those manufactured or
made in India. (upto 31.07.06 and omitted
thereafter w.e.f 01.08.06)).
22. Chemical fertilizers including basic slag, pesticides,
weedicides, insecticides, germicides, fungicides and
herbicides, other than bleaching powder.
22A. Clay including fireclay. (upto 30.04.05).
Clay including fireclay, fine china clay and ball clay.
(w.e.f 01.05.05).
22B. Coal tar.
22C. Coffee beans, cocoa pod, and chicory.
23. Coir and coir products excluding coir mattresses.
23A. Conch shell and conch shell products. (upto 30.04.05
and thereafter omitted w.e.f 01.05.05).
Chanachur, bhujia, dalmoot, fried potato chips and
salted peanuts. (w.e.f 01.07.05).
23B. Cervical spinal collar, brace and/orthose, hand splint,
fracture brace and colostomy including face plate and
wafer, dialysis bag, urobag, water seal drainage bag.
(w.e.f 01.07.05).
23C. Cinchona alkaloids and their salts. (w.e.f 01.07.05).
24. Cotton and cotton waste.
24A. Combs excluding jessore cheruni. (w.e.f 01.05.05).
24B. Cups and glasses of paper and plastic.
(w.e.f 01.05.05).
25. Crucibles.
25A. Drugs and medicines. (upto 30.04.05).
Drugs and medicines, whether patent or proprietary,
including vaccines, disposable hypodermic syringes,
hypodermic needles, catguts, sutures, surgical
dressings, medicated ointments produced under the
licence issued under the Drugs and Cosmetics Act,
1940 (23 of 1940). (from 01.05.05 to 31.07.06).
Drugs and medicines, whether patent or proprietary,
including vaccines, disposable hypodermic syringes,
hypodermic needles, catguts, sutures, surgical
dressings, medicated ointments produced under the
licence issued under the Drugs and Cosmetics Act,
1940(23 of 1940), and including Isabgul.
(w.e.f 01.08.06).
25AA.
25AB
Medical Diagnostic Kits. (w.e.f 01.06.05).
Digestive preparations, commonly known as aam pachak, amla
pachak, ajawan pachak, and jal jeera(w.e.f 1.4.07)
25B. Dry fruits (w.e.f. 01.11.2006).
26. Edible oils other than coconut oil, oil cake and
de-oiled cake. (upto 30.04.05).
Edible oils other than coconut oil, and oil cake.
(from 01.05.05 to 31.07.06).
Edible oils other than coconut oil. (w.e.f 01.08.06).
26A. Elastic fabric tape. (omitted w.e.f 01.02.06).
27. Electrodes. (upto 30.04.05).
Electrodes, electrical insulators. (w.e.f 01.05.05).
27A. Embroidery or zari articles, that is to say, —
(i) imi,
(ii) zari,
(iii) kasab,
(iv) salma,
(v) dabka,
(vi) chumki,
(vii) gota,
(viii) sitara,
(ix) naqsi,
(x) kora,
(xi) glass bead,
(xii) badla and
(xiii) gizai.
Entry in column(2) against this serial no in col(1)
is omitted w.e.f 1.4.07
28. Exercise book, drawing book, graph book, account
book and laboratory note book.
29. Fibres of all types and fibre waste.
30. Feeding bottles and nipples. (w.e.f 01.05.05).
30A. Fried grams and roasted grams.
30B. Furnace oil (w.e.f. 01.11.2006).
31. Furnace oil. (upto 30.04.05 and Omitted thereafter
w.e.f 01.05.05).
Ghee. (w.e.f 01.08.06).
31A. Gas chimney other than chimney for use in gas light
and petroleum light. (upto 30.04.05).
Glass chimney other than chimney for use in gas light
and petroleum light. (w.e.f 01.05.05).
Entry in column(2) against this serial no in col(1)
is omitted w.e.f 1.4.07
32. Goods as specified in section 14 of the Central Sales
Tax Act, 1956.
33. Gur, jaggery and edible variety of rub gur.
(upto 30.04.05 and thereafter omitted w.e.f
01.05.05).
Goods, such as components, accessories and spare
parts of firearms, weapons and ammunitions, sold to
the Ordnance Factories, Government of India.
(w.e.f 01.07.05).
33A. Gyspum of all forms and descriptions.
(upto 31.01.06).
Gyspum of all forms and descriptions but excluding
gypsum board and plaster of Paris. (w.e.f 01.02.06).
33B. Gums and adhesives. (w.e.f 01.08.06).
34. Hand pump parts and fittings.
35. Herb, bark, dry plant, dry root, commonly known as
Jari booti and dry flower.
35A. Hollow polyester fibre.
35B. Honey. (w.e.f 01.05.05).
36. Hose pipes of all varieties and descriptions including
their end fittings.
37. Hosiery goods of all varieties and descriptions.
37A. Hurricane lantern, kerosene lamp and accessories and
components thereof. (upto 30.04.05).
Hurricane lantern, kerosene lamp, petromax, and
accessories and components thereof.
(from 01.05.05 to 30.06.05).
Hurricane lantern, kerosene lamp, petromax and
accessories and components thereof and gas mantles.
(w.e.f 01.07.05).
Petromax and accessories and components thereof
and gas mantles. (w.e.f 01.04.07).
38. Husk and bran of cereals. (upto 30.04.05).
Husk of cereals, and bran of cereals other than wheat
bran. (w.e.f 01.05.05).
39. Ice.
40. Incense sticks commonly known as agarbati,
dhupkathi or dhupbati. (upto 30.04.05).
Incense sticks commonly known as agarbati,
dhupkathi, dhupbati and havan samagri including
sombrani and lobhana. (from 01.05.05 to 31.07.06
and omitted thereafter w.e.f 01.08.06).
41.
41A
Industrial cables (High voltage cables, XLPE Cables,
jelly filled cables, optical fibres). (upto 30.06.05).
Industrial cables (High Voltage Cables for voltage
exceeding 1000 volt, XLPE cables, PVC cables, jelly
filled cables, optical fibres). (w.e.f 01.07.05).
Industrial L.P.G(w.e.f 1.4.07)
42. IT products as specified in Part-II of this schedule.
42A. Jute batching oil.
43. Kerosene oil when sold through Public Distribution
System (PDS).
43A. Knitting wool.
43B. Kattha. (w.e.f 01.05.05).
43C. Khandsari. (w.e.f 01.05.05).
43D. Lac and shellse omitted w.e.f. 01.08.2006
44. Leaf plates and cups.
44A. Lignite.
44B. Lime, limestone, clinker and dolomite.
(upto 31.07.06).
Lime, limestone and dolomite. (w.e.f 01.08.06).
44C. Linear Alkyl Benzene (upto 30.04.05).
Linear Alkyl Benzene (L. A. B.), Sulphonate acid, Alfa
Olefin Sulphonate. (w.e.f 01.05.05).
45.
45A
Liquid product of cellulose, commonly known as
L.P.C., and liquid product of earthenwaste, commonly
known as L.P.E., generally for use as fuel. (upto
31.05.05 and thereafter omitted w.e.f 01.06.05).
Lifesaving diving equipments. (w.e.f 01.07.05).
Lozenges(w.e.f 1.4.07)
46. Metal labels and metal stickers. (w.e.f 01.07.05).
46A. Maize starch, glucose, maize gluten, maize germ and
oil.
46B. Mixed PVC stabiliser.
47. Industrial inputs and packing materials as specified in
Part – III of this Schedule.
48. Medical equipments, devices and implants.
(w.e.f 01.05.05).
49. Napa Slabs (Rough flooring stones). (upto 30.04.05).
Napa slabs and Shahabad stones. (w.e.f 01.05.05).
49A. Naptha.
50. Newars.
51. Non-ferrous metals and alloys of ferrous and nonferrous
metals. (upto 30.04.05).
Non-ferrous metals and alloys of ferrous and nonferrous
metals, ferrous and non-ferrous metal
castings. (w.e.f 01.05.05).
51A. Nuts, bolts, screws and fasteners. (w.e.f 01.05.05).
52. Ores and minerals other than those specified
elsewhere in this Schedule.
52A. Oscilloscopes, spectrum analysers and other
instruments and apparatus for measuring or checking
electrical quantities, for measuring or detecting alpha,
beta, gamma, X-ray, cosmic or other ionizing
radiations (w.e.f. 01.11.2006).
53. Paper, coated paper, carbon paper, paperboard, paper
used for computer printing and newsprint.
53A. Paraffin wax of all grade standards other than food
grade standard including standard wax and slack wax.
54. Pipes of all varieties including G.I. pipes, C.I. pipes,
ductile pipes and PVC pipes. (upto 30.04.05).
Pipes of all varieties including G.I. pipes, C.I. pipes,
ductile pipes and PVC pipes, and fittings thereof.
(w.e.f 01.05.05).
54A. Pizza-bread, bun or bread containing any type of fruit
or vegetable.
54B.
Plant and machinery, that is to say,–
(i) Machinery for tea industry;
(ii) Machinery for food and food processing
industries including flour mill;
(iii) Machinery for sugar mill;
(iv) Machinery for beverages, tobacco and tobacco
products industries;
(v) Machinery for jute, hemp, mesta textiles
industries;
(vi) Machinery for textile industries including
hosiery other than jute;
(vii) Machinery for engineering industries;
(viii) Machinery for print industry;
(ix) Machinery for furniture and wood products
industries;
(x) Machinery for paper and paper products and
printing, publishing and allied industries;
(xi) Machinery for leather and fur product
industries;
(xii) Rubber, plastic, petroleum and coal product
industry machinery;
(xiii) Machinery for chemical and chemical
products;
(xiv) Machinery for basic metal and alloys
industries;
(xv) Machinery for non-metallic mineral product
and industries;
(xvi) Machinery for construction works;
(xvii) Transport equipment and motor parts
manufacturing machinery;
(xviii) Mining machinery;
(xix) Packaging machinery;
(xx) Foundry machinery;
(xxi) Agricultural machinery other than those
mentioned elsewhere in any other Schedule;
(xxii) Waste treatment plant and pollution control
equipment manufacturing machinery;
(xxiii) Machinery for printing industry;
(xxiv) Machinery for iron and steel industry;
(xxv) Machinery for refrigeration and cooling towers
including air-conditioners;
Machinery for refrigeration , cooling towers
and air-conditioners(w.e.f.1.4.07)
(xxvi) Cooling towers;
(xxvii) Earth moving machinery ;
(xxviii) All other machinery not specified in items (i) to
(xxvii);
(xxix) Spare parts, accessories and components of
the plant and machinery specified in items (i)
to (xxviii). (upto 31.01.06).
Plant and machinery, that is to say,–
(i) Machinery for tea industry;
(ii) Machinery for food and food processing
industries including flour mill;
(iii) Machinery for sugar mill;
(iv) Machinery for beverages, tobacco and tobacco
products industries;
(v) Machinery for jute, hemp, mesta textiles
industries;
(vi) Machinery for textile industries including
hosiery other than jute;
(vii) Machinery for engineering industries;
(viii) Machinery for print industry;
(ix) Machinery for furniture and wood products
industries;
(x) Machinery for paper and paper products and
printing, publishing and Illied industries;
(xi) Machinery for leather and fur product
industries;
(xii) Rubber, plastic, petroleum and coal product
industry machinery;
(xiii) Machinery for chemical and chemical
products;
(xiv) Machinery for basic metal and alloys industries;
(xv) Machinery for non-metallic mineral product
and industries;
(xvi) Machinery for construction works;
(xvii) Transport equipment and motor parts
manufacturing machinery;
(xviii) Mining machinery;
(xix) Packaging machinery;
(xx) Foundry machinery;
(xxi) Agricultural machinery other than those
mentioned elsewhere in any other Schedule;
(xxii) Waste treatment plant and pollution control
equipment manufacturing machinery;
(xxiii) Machinery for printing industry;
(xxiv) Machinery for iron and steel industry;
(xxv) Machinery for refrigeration and cooling towers
including air-conditioners;(upto 31.3.07)
(xxv) Machinery for refrigeration, cooling towers
and air-conditioners;(w.e.f 1.4..07)
(xxvi) Cooling towers;
(xxvii) Earth moving machinery ;
(xxviii) All other machinery not specified in items (i) to
(xxvii);
(xxix) Spare parts, accessories and components of
the plant and machinery specified in items (i)
to (xxviii) but excluding gearbox used as parts
of motor vehicles.(w.e.f 01.02.06 to 31.3.07
and omitted w.e.f 1.4.07.)
Spare parts,accessories and components of the
plant and machinery mentioned in items(i) to (xxvii)in
column(2) against serial no 54B and
spareparts,accessories and components of an airconditioner(
w.e.f 1.4.07)
55.
Plastic footwear and hawai chappals.
(upto 30.04.05).
Plastic footwear and hawai chappals, and parts and
components thereof. (from 01.05.05 to 31.01.06).
Chappals and sandals made exclusively of plastic;
hawai chappals; and parts and components thereof.
(w.e.f 01.02.06).
Chappals and sandals made exclusively of plastic
or Ethyle Vinyl Acetate commonly known as
EVA;hawai chappals;and sole and strap
thereof.(w.e.f 1.4.07)
55A. Plastic granules and plastic powder. (upto 30.04.05).
Plastic granules, plastic powder and master batches.
(w.e.f 01.05.05).
55B. Poppy seeds.
55C. Pre-used motor car.
55D. Pre-recorded cassette, audio compact disc (ACD), and
video compact disc (VCD) and pre-recorded digital
versatile disc (DVD). (w.e.f 09.08.05).
56. Printed material including diary, calendar etc.
(upto 30.06.05).
Printed material including diary, calendar and letter
pad. (w.e.f 01.07.05).
57. Printing ink excluding Toner and cartridges.
58. Porridge and cottage cheese. (w.e.f 01.05.05).
58A. Processed meat, poultry and fish.
58B. Processed or preserved vegetables and fruits.
(upto 30.04.05).
Processed and preserved vegetables and fruits
including fruit jams, jelly, pickle, fruit squash, fruit
paste, fruit drink and fruit juice, whether in a sealed
container or not, and wet dates.
(from 01.05.05 to 30.06.05).
Processed and preserved vegetables and fruits, other
than dry fruits, but including fruit jams, jelly, pickle,
fruit squash, fruit paste, fruit drink and fruit juice,
whether in a sealed container or not, and wet dates.
(from 01.07.05 to 31.01.06).
Processed and preserved vegetables and fruits, other
than dry fruits, but including fruit jams, jelly, sauce,
and pickle, fruit squash, fruit paste, fruit drink and
fruit juice, whether in a sealed container or not, and
wet dates, but excluding those not containing any fruit
or vegetable extract. (w.e.f 01.02.06).
59. Pulp of bamboo, wood and paper.
60. Rail coaches engines and wagons. (upto 30.04.05).
Rail coaches engines wagons and freight containers
and parts thereof. (from 01.05.05 to 31.01.06).
Rail coaches engines wagons and freight containers
and parts thereof, and rail-coach fans.
(w.e.f 01.02.06).
61. Readymade garments other than hosiery goods but
including necktie, bow and collar.
62. Refrigerant in any form.
63. Renewable energy devices and spare parts.
64. Residual liquefied hydrogen gas and other gases used
as fuel other than liquefied petroleum gas (L.P.G.).
65. Omitted.
66. Omitted.
67. Rubber gloves. (upto 30.06.05).
Gloves. (w.e.f 01.07.05).
67A. Rusk that is hardened bread.
68. Safety matches.
68A. Scrap of old and condemned battery. (w.e.f 01.06.05).
68B. Scaffolding pipes (w.e.f. 01.11.2006).
69. Spectacles and parts and components thereof, contact
lens and lens cleaner. (from 01.05.05 to 31.01.06).
Spectacles including sunglasses and parts and
components thereof, contact lens and lens cleaner.
(w.e.f 01.02.06).
70. Sewing machines. (upto 30.04.05).
Sewing machine and its parts and accessories.
(w.e.f 01.05.05).
71. Ship liable to be registered under the Merchants
Shipping Act, 1958, all types of tugs, floating docks,
floating cranes, dredgers, barges and other water
vessels. (upto 30.04.05).
Ship liable to be registered under the Merchants
Shipping Act, 1958, all types of tugs, floating docks,
floating cranes, dredgers, barges and other water
vessels including non-mechanised boats.
(w.e.f 01.05.05).
72. Silk fabrics. (upto 30.04.05).
Silk fabrics excluding handloom silk. (w.e.f 01.05.05).
Description of this entry omitted fully (w.e.f.
01.11.2006).
73. Skimmed milk powder. (upto 30.04.05).
Skimmed milk powder and UHT milk.
(from 01.05.05 to 31.07.06).
Skimmed milk powder, dairy whitener and UHT milk.
(w.e.f 01.08.06).
73A. Sodium Silicate.
74. Solvent oils other than organic solvent oil.
74A.
74B
Soya nuggets, commonly known as soya bori.
(w.e.f 01.06.05).
Spare-parts of motor vehicles(w.e.f 1.4.07)
75. Spices of all varieties and forms including cumin seed,
aniseed, turmeric and dry chillies. (upto 30.04.05).
Spices of all varieties and forms including cumin seed,
aniseed, turmeric dry chillies and hing (asafoetida).
(w.e.f 01.05.05).
75A. Sponge wood or shola and all hanelsifts made thereof.
(upto 30.04.05).
Sand and grit. (w.e.f 01.05.05).
Sand,stone chips, and grit(w.e.f 1.4.07)
76. Sports goods excluding apparels and footwear.
76A. Stainless steel sheets.
77. Starch. (upto 30.06.05).
Starch and starch based glues. (w.e.f 01.07.05).
77A. Safety pin. (w.e.f 01.07.05).
77B. Strings for musical instruments. (w.e.f 01.07.05).
77C. (i)Solar thermal device, solar photovoltaic device and
combination of solar thermal device and solar
photovoltaic device and spare parts of all such devices.
(w.e.f 01.07.05).
(ii)Solar fans, solar lights, solar pumps and solar
lanterns, which run on electricity generated by
photovoltaic devices. (w.e.f 01.07.05).
78. Sugar, other than those manufactured in India.
(upto 31.07.06 and omitted thereafter w.e.f
01.08.06).
79. Tallow.
80. Tamarind including tamarind seed powder.
80A. Tea.
80B. Tarpaulin and canvas. (w.e.f 01.02.06).
81. Textile fabrics of all varieties, other than those
manufactured or made in India. (w.e.f 01.04.05).
81A. Timber, that is to say, --
(i) log;
(ii) plank, veneer and splint;
(iii) rafter;
(iv) sleeper;
(v) beam;
(vi) pillar; and
(vii) sawn or sized timber.
(w.e.f 01.08.06).
(viii)Plywood (w.e.f 1.4.07)
82. Torch. (w.e.f 01.07.05).
83. 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,
non-woven abrasives, bonded abrasives other than
stone for polishing floor, stone for sharpening
carpenters’ instruments, tile polishing blocks and
rubbing bricks;
(b) Cutting Tools such as taps, milling cutters,
reamers, segments, carbide tools, saws, high speed
cut-off machines, shears, nibblers, compound miter
saws, masonry cutters, diamond dresser cutter, gear
hobbs and gear shaper cutters;
(c) Measuring Tools such as micrometers, vernier
calipers, feeler gauges, height gauges, slip gauges,
snap gauges, pressure gauges, dial thermometers,
water meter and measuring steel tapes;
(d) Hydraulic Tools such as jacks, pipe-benders,
torque wrenches, breakers, cylinders and control
valves;
(e) Pneumatic Tools such as impact wrenches,
rammers, grinders, drills torque wrenches, filters,
regulators and lubricant applicators;
(f) Hand Tools such as spanners, pliers, screw drivers,
hammers, torque tools, cold chisels, drill bits and
burrs, tool bits, hack-saws, hack-saw blades and
frames, band-saw rolls, dice, die-nuts, tools for
carpentry, tools for masons and steel files.
84. Tractors, threshers, harvesters and attachments and
parts thereof.
84A. Transformers.
85. Transmission towers.
86. Umbrella and spare parts and components thereof but
excluding garden umbrella. (upto 30.06.05).
Umbrella and spare parts and components thereof but
excluding garden umbrella; rain-wear
(rain-coat). (w.e.f 01.07.05).
87. Vanaspati (Hydrogeneted Vegetable Oil) also known as
vegetable ghee, and sold under various trade names
and descriptions, such as Dalda, Kusum, etc. (upto
30.04.05).
Vanaspati (Hydrogeneted Vegetable Oil), also known as
vegetable ghee manufactured or made in India, and
sold under various trade names and descriptions,
such as Dalda, Kusum, etc. (w.e.f 01.05.05).
88. Vegetable oil including gingili oil and bran oil.
(upto 31.01.06).
Vegetable oil including gingili oil and bran oil but
excluding coconut oil. (w.e.f 01.02.06).
88A. Waste paper.
88B. Weighing machines and weighing scales.
(from 01.05.05 to 30.06.05).
Weighing machines and weighing scales and parts
thereof, and weights of all kinds. (w.e.f 01.07.05).
88C. Wire cloths and felt, endless or fitted with linking
devices of a kind used in paper making machine or
any other machine. (w.e.f 01.05.05).
88D. Wirenet and wirenetting. (w.e.f 01.02.06).
Wirene, wirenetting.and stranded wire (w.e.f
1.4.07)).
89. Writing instruments such as lead pencils, pen of all
varieties and descriptions, refill, cartridges, nozzles,
nib and writing ink other than those specified
elsewhere in any other Schedule. (upto 30.04.05).
Writing instruments such as lead pencils, pen of all
varieties and descriptions, refill, cartridges, nozzles,
nib, geometry boxes, colour boxes, crayons, erasers,
pencil sharpeners and writing ink other than those
specified elsewhere in any other Schedule.
(w.e.f 01.05.05).
90. X-ray film and other diagnostic films.
91. Zipper or zip fasteners. (upto 30.06.05).
Zipper or zip fasteners and parts thereof.
(w.e.f 01.07.05).
Part II
[ See serial No. 42 of Part I ]
Items under category of IT products
Serial
No.
Description of items
HSN
Code
(1) (2) (3)
1. Word Processing Machines and Electronic
Typewriters
84.69
2. Electronic Calculators 84.70
3. Computer Systems and Peripherals, Electronic
Diaries.
84.71
4. Parts and Accessories of HSN 84.69, 84.70 and
84.71 for items listed above.
84.73
5. DC Micromotors. Stepper motors of an output
not exceeding 37.5 Watts.
85.01
6. Parts of HSN 85.01 for items listed above. 85.03
7. Uninterrupted Power Supplies (UPS) and their
parts
85.04
8. Permanent magnets and articles intended to
become permanent magnets (Ferrites).
85.05
9. Electrical Apparatus for line telephony or line
telegraphy, including line telephone sets with
cordless handsets and telecommunication
apparatus for carries-current lien systems or
for digital line systems; videophones.
85.17
10. Microphones, multimedia Speakers, 85.18
Headphones, Earphones and Combines
Microphone/Speaker Sets and their parts.
11. Telephone answering machines 85.20
12. Prepared unrecorded media for sound recording
or similar recording of other phenomena.
85.22
13. Prepared unrecorded media for sound recording
or similar recording of other phenomena. (upto
30.04.05).
Prepared unrecorded media for sound recording
or similar recording of other phenomena
including compact disc (CD) and digital
versatile disc (DVD).
(w.e.f 01.05.05).
85.23
14. IT software on any media 85.24
15. Transmission apparatus other than apparatus
for radio broadcasting or TV broadcasting,
transmission apparatus incorporating reception
apparatus, digital still image video cameras.
(upto 30.04.05).
Transmission apparatus other than apparatus
for radio broadcasting or TV broadcasting,
transmission apparatus incorporating reception
apparatus, digital still image video cameras,
cellular telephones. (w.e.f 01.05.05).
Transmission apparatus other than apparatus
for radio broadcasting or TV broadcasting,
transmission apparatus incorporating reception
apparatus,cellular telephones. (w.e.f
01.11.06).
85.25
16. Radio communication receivers, Radio pagers 85.27
17. (i) Aerials, antennas and their parts
(ii) Parts of items at 85.25 and 85.27 listed
above
85.29
18. LCD panels, LED Panels and parts thereof. 85.31
19. Electrical capacitors, fixed, variable or
adjustable (Pre-set) and parts thereof.
85.32
20. Electrical resistors (including rheostats and
potentiometers), other than heating resistors.
85.33
21. Printed Circuits 85.34
22. Switches, Connectors and Relays for up to 5
amps at voltage not exceeding 250 Volts,
Electronic fuses.
85.36
23. Data/Graphic Display tubes, other than TV
Picture tubes and parts thereof.
85.40
24. Diodes, transistors and similar semi-conductor
devices, Photosensitive semiconductor devices,
including photovoltaic cells whether or not
assembled I modules or made up into panels;
Light emmitting diodes;elsiuspiezo-electric
85.41
crystals.
25. Electronic Integrated Circuits and Microassemblies
85.42
26. Signal Generators and parts thereof 85.43
27. Optical fibre cables (upto 31.05.05).
Optical fibre cables and jointing kits and
jointing materials thereof. (w.e.f 01.06.05).
85.44
28. Optical fibre and optical fibre bundles and
cables (upto 31.05.05).
Optical fibre and optical fibre bundles, and
jointing kits and jointing materials thereof.
(w.e.f 01.06.05).
90.01
29. Liquid Crystal devices, Flat Panel display
devices and parts thereof.
90.13
30. Cathode ray oscilloscopes, Spectrum Analysers,
Cross-talk meters, Gain measuring
instruments, Distortion factor meters,
Psophometers, Net work & Logic analyser and
Signelsiusser.
90.30
PART III
[ See serial No. 47 of Part I ]
Industrial inputs and packing materials.
Serial
No.
Heading No.
of the
Central
Excise
Tariff Act,
1985
(5 of 1986)
Sub-heading
No. of the
Central
Excise Tariff
Act, 1985
(5 of 1986)
Description
(1) (2) (3) (4)
1. 15.01 Animal (including fish) fats and
oils, crude, refined or purified.
2. 15.06 Glycerol, crude, glycerol waters
and glycerol lyes.
3. 15.07 Vegetable waxes (other than
triglycerides), bees wax, other
insect waxes and spermaceti,
whether or not refined or
coloured; degras; residues
resulting from the treatment of
fatty substances or animal or
vegetable waxes.
4. 15.08 Animal or vegetable fats boiled,
oxidised, dehydrated,
sulphurised, blown,
polymerised by heelsiusgnm or
in inert gas or otherwise
chemical modified; inedible
mixtures or preparations of fats
and oils of this chapter.
5. 17.02 Liquid glucose (non medicinal).
6. 2204.10 Denatured ethyl alcohol of any
strength.
7. Omitted. Omitted.
8. 26.02 Manganese ores and
concentrates, including
ferruginous manganese ores
and concentrates with a
manganese content of 20% or
more, calculated on the dry
weight.
9. 26.03 Copper ores and concentrates.
10. 26.04 Nickel ores and concentrates.
11. 26.05 Cobalt ores and concentrates.
12. 26.06 Aluminium ores and
concentrates.
13. 26.07 Lead ores and concentrates.
14. 26.08 Zinc ores and concentrates.
15. 26.09 Tin ores and concentrates.
16. 26.10 Chromium ores and
concentrates.
17. 26.11 Tungsten ores and
concentrates.
18. 26.12 Uranium or thorium ores and
concentrates.
19. 26.13 Molybdenum ores and
concentrates.
20. 26.14 Titanium ores and
concentrates.
21. 26.15 Niobium, Tantalum, Vanadium
or Zirconium ores and
concentrates.
22. 26.16 Precious metal ores and
concentrates.
23. 26.17 Other ores and concentrates.
24. 26.18 Granulated slag (slag sand)
from the manufacture of iron
or steel.
25. 2707.10 Benzole.
26. 2707.20 Toluole.
27. 2707.30 Xylole.
28. 2707.40 Napthalene.
29. 2707.50 Phenols.
30. 2707.60 Creosole oils.
30A. Normal Paraffin.
30B. Butadine.
31. 28.01 Fluorine, Chlorine, Bromine
and Iodine.
32. 28.02 Sulphur, sublimed or
precipitated; colloidal sulphur.
33. 28.03 Carbon (carbon blacks and
other forms of carbon not
elsewhere specified or
included).
34. 28.04 Hydrogen, rare gases
excluding oxygen (medicinal
grade).
35. 28.05 Alkali or alkaline-earth metals;
rare-earth metals, scandium
and yttrium, whether or not
intermixed or interalloyed
mercury.
36. 28.06 Hydrogen chloride
(hydrochloric acid); chloro
sulphuric acid.
37. 28.07 Sulphuric acid and anhydrides
thereof; Oleum.
38. 28.08 Nitric acid, Sulphonitric acids.
39. 28.09 Diphosphorous penataoxide;
phosphoric acid and
polyphosphoric acids.
40. 28.10 Oxides of boron; boric acids.
41. 28.12 Halides and halide oxides of
non-metals.
42. 28.13 Sulphides of non-metals;
commercial phosphorus
trisulphide.
43. 28.14 Ammonia, anhydrous or in
aqueous solution.
44. 28.15 Sodium hydroxide (caustic
soda);
potassium hydroxide (caustic
potash); peroxides of sodium or
potassium.
45. 28.16 Hydroxide and peroxide of
magnesium; oxides, hydroxides
and peroxides of strontium or
barium.
46. Omitted. Omitted.
47. 2818.10 Aluminium hydroxide.
48. 28.19 Chromium oxides and
hydroxides.
49. 28.20 Manganese oxides.
50. 2821.10 Iron oxides and hydroxides.
51. 28.22 Cobalt oxides and hydroxides,
commercial cobalt oxides.
52. 28.23 Titanium oxide.
53. 28.25 Hydrazine and hydroxylamine
and their inorganic salts; other
inorganic bases; other metal
oxides, hydroxides and
peroxides.
54. 28.26 Fluorides, fluorosilicates,
fluoroaluminates and other
complex fluorine salts.
55. 28.27 Chlorides, chloride oxides and
chloride hydroxides; bromides
and bromide oxides; iodides
and iodide oxides.
56. 28.29 Chlorates and percholorates;
Bromates and perbromates;
Iodates and periodates.
57. 28.30 Sulphides; Polysulphides.
58. 28.31 Dithionites and sulphoxylates.
59. 28.32 Sulphites; thiosulphates.
60. 2833.10 Copper sulphate.
61. 28.34 Nitrites; nitrates.
62. 28.35 Phosphinates
(hypophosphites),
phosphonates (phosphites),
phoselsiusg polyphosphates.
63. 28.36 Carbonates; peroxocarbonates
(percarbonates); commercial
ammonium carbonates
containing ammonium
carbamate.
64. 28.37 Cyanides, cyanide oxides and
complex cyanides.
65. 28.38 Fulminates, cyanates and
thiocyanates.
65A. 28.39 Sodium silicate.
66. 28.40 Borates; peroxoborates
(perborates).
67. 2841.10 Sodium dichromate.
68. 2841.20 Potassium dichromate.
69. 28.44 Radioactive chemical elements
and radioactive isotopes
(including the fissile chemical
elements and isotopes) and
their compounds; mixtures
and residues containing these
products.
70. 28.45 Isotopes other than those of
heading No. 28.44;
compounds, inorganic or
organic of such isotopes,
whether or not chemically
defined.
71. 28.46 Compounds, inorganic or
organic, of rare earth metals, of
yttrium or of scandium or of
mixtures of these metals.
72. 28.48 Phosphides, whether or not
chemically defined, excluding
ferrophosphorus.
73. 2849.10 Calcium carbides.
74. Ethylene, Propelene.
75. 29.02 Cyclic Hydrocarbons.
76. 29.03 Halogenated derivatives of
Hydrocarbons.
77. 29.04 Sulphonated, nitrated or
nitrosated derivatives of
hydrocarbons, whether or not
halogenated.
78. 2905.10 Methanol.
79. 2905.90 Diethylene Glycol,
Monoethylene Glycol,
Triethylene Glycol, Ethylene
Glycol, Heavy Ethylene Glycol.
80. 29.07 Phenols, phenol-alcohols.
81. 29.08 Ethers, ether-alcohols
peroxides, ether peroxides,
ketone peroxides (whether or
not chemically defined) and
their halogenated,
sulphonated, nitrated or
nitrosated derivatives.
82. 29.09 Ethers, ether-alcohols, etherphenols,
ether-alcoholphenols,
alcohol peroxides, ether
peroxides, ketone peroxides
(whether or not chemically
defined) and their halogenated,
sulphonated, nitrated or
nitrosated derivatives.
83. 29.10 · Epoxides, epoxyalcohols,
epoxyphenols and epoxyethers,
with a three-membered ring
and their halogenated,
sulphonated,
nitrated or nitrosated
derivatives.
83A. 2910.00 Ethylene oxide.
84. 29.11 Acetals and hemiacetals,
whether or not with other
oxygen function and their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
85. 29.12 Aldehydes, whether or not with
other oxygen function; cyclic
polymers of aldehydes;
paraformaldehyde.
86. 29.13 Halogenated, sulphonated,
nitrated or nitrosated
derivatives of products of
heading No. 29.12.
87. Omitted. Omitted.
88. 29.15 · Saturated acyclic
monocarboxylic acids and their
anhydrides, halides, peroxides
and peroxyacids, their
halogenated,
sulphonated, nitrated or
nitrosated derivatives.
89. 29.16 Unsaturated acyclic
monocarboxylic acids, cyclic
monocarboxylic acids, their
anhydrides, halides, peroxides
and peroxyacids; their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
90. 29.17 Polycarboxylic acids, their
anhydrides, halides, peroxides
and peroxyacids, their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
91. 29.18 Carboxylic acids with
additional oxygen function and
their anhydrides, halides,
peroxides and peroxyacids;
their halogenated,
sulphonated, nitrated or
nitrosated derivatives.
92. 29.19 Phosphoric esters and their
salts, including
lactophosphates; their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
93. 29.20 Esters of other inorganic acids
(excluding esters of hydrogen
halides) and their salts; their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
94. 29.21 Amine-function compounds.
95. 29.22 Oxygen-function aminocompounds.
96. 29.23 Quaternary ammonium salts
and hydroxides; lecithins and
other phosphoaminolipids.
97. 29.24 Carboxyamide-function
compounds; amide-function
compounds of carbonic acid.
98. 29.25 Carboxyamide-function
compound
(including saccharin and its
salts) and imine-function
compounds.
99. 29.26 Nitrile-function compounds.
100. 29.27 Diazo-, Azo- or azoxycompounds.
101. 29.28 Organic derivatives of
hydrazine or of hydroxylamine.
102. 29.30 Organo-sulphur compounds.
103. 29.31 Ethylene Diamine Tetra Acetic
acid, Nitrillo Triacetic acid and
their derivatives.
104. 29.32 Heterocyclic compounds with
oxygen heteroatom(s) only.
105. 29.33 Heterocyclic compounds with
nitrogen heteroatom(s) only.
106. 29.34 Nucleic acids and their salts,
other heterocyclic compounds.
107. 29.35 Sulphonamides.
108. 29.38 Glycosides, natural or
reproduced by synthesis and
their salts, ethers, esters and
other derivatives.
109. 29.39 Vegetable alkaloids, natural or
reproduced by synthesis, and
their salts, ethers, esters and
other derivatives.
110. 29.42 Ethylene Diamine Tetra Acetic
acid, Nitrillo Triacetic acid and
their derivatives.
111. 32.01 Tanning extracts of vegetable
origin; tannins and their salts,
ethers, esters and other
derivatives.
112. 32.02 Synthetic organic tanning
substances; inorganic tanning
substances; tanning
preparations, whether or not
containing natural tanning
substances; enzymatic
preparations for pretanning.
113. 32.03 Colouring matter of vegetable
or animal origin (including
dyeing extracts but excluding
animal black), whether or not
chemically defined;
preparations based on
colouring matter or vegetable
or animal origin as specified in
Note 3 as appended at the end
of this Part.
114. 32.04 Synthetic organic colouring
matter, whether or not
chemically defined;
preparations based on
synthetic organic colouring
matters specified in Note 3 as
appended at the end of this
Part; synthetic organic
products of a kind used as
fluorescent brightening agents
or as luminophores, whether or
not chemically defined.
115. 32.05 Colour lakes, preparations
based on colour lakes as
specified in Note 3 as
appended at the end of this
Part.
116. 32.06(w.e.f Pigments and other colouring
01.06.05). matters. (w.e.f 01.06.05).
117. Omitted. Omitted.
118. 3207.10 Glass frit and other glass, in
the form of powder, granules or
flakes.
119. Omitted. Omitted.
120. 32.11 Prepared driers.
121. 3215.90 Printing ink whether or not
concentrated or solid.
122. 35.01 Casein, caseinates and other
casein derivatives, casein
glues.
123. 35.07 Enzymes; prepared enzymes
not elsewhere specified or
included.
124. Omitted. Omitted.
125. 38.01 Artificial graphite; colloidal or
semi-colloidal graphite;
preparations based on graphite
or other carbon in the form of
pastes, blocks, plates or other
semi-manufactures.
126. 38.02 Activated carbon; activated
natural mineral products;
animal black, including spent
animal black.
127. 38.04 Residual lyes from the
manufacture of wood pulp,
whether or not concentrated,
desugared or chemically
treated, including lignin
sulphonates, but excluding
tall-oil of heading No. 38.03 of
Chapter 38 of the First
Schedule of the Central Excise
Tariff Act, 1985.
128. 38.06 Rosin and resin acids, and
derivatives thereof; rosin spirit
and rosin oils; run gums.
129. 38.07 Wood tar; wood tar oils; wood
creosote; wood naphtha,
vegetable pitch; brewers’ pitch
and similar preparations based
on rosin, resin acids or on
vegetable pitch.
130. Omitted. Omitted. (upto 31.01.06).
Corks and stoppers. (w.e.f
01.02.06).
131. 38.09 Finishing agents, dye carriers
to accelerate the dyeing or
fixing of dye-stuffs and other
products and preparations (for
example, dressings and
mordants), of a kind used in
the textile, paper, leather or
like industries, not elsewhere
specified or included.
132. 38.12 Prepared rubber accelerators;
compound plasticizers for
rubber or plastics not
elsewhere specified or
included; anti-oxidising
preparations and other
compound stabilisers for
rubber or plastics.
133. Central
Excise Tariff
Entry No.
38.14
omitted
w.e.f.
1.11.06
Reducers and blanket
wash/roller wash used in the
printing industry.
134. 38.15 Reaction initiators, reaction
accelerators and catalytic
preparations, not elsewhere
specified or included.
135. 38.17 Mixed alkylbenzenes and
mixed alkylnaphthalenes,
other than those of heading
No. 27.07 or 29.02.
136. 38.18 Chemical elements doped for
use in electronics, in the form
of discs, wafers or similar
forms; chemical compounds
doped for use in electronics.
137. 38.23 Industrial monocarboxylic fatty
acids; acid oils from refining;
industrial fatty alcohols.
138. 3824.90 Retarders used in the printing
industry.
138A. 3901.10 LLDPE / LDPE.
138B. 3901.20 HDPE.
139. 39.01 Polymers of ethylene in
primary forms.
140. 39.02 Polymers of propylene or of
other olefins, in primary forms.
141. Polymers of styrene in primary
forms, polysterene resins and
maleic resins. (w.e.f
01.06.05).
142. Polymers of vinyl acetate or of
other vinyl esters in primary
form, and other vinyl polymers
in primary form. (w.e.f
01.06.05).
143. 3904.10 PVC.
144. 39.06 Acrylic polymers in primary
forms.
145. 39.07 Polyacetals, other polyethers
and epoxide resins, in primary
forms, polycarbonates, alkyd
resins, polyallyl esters and
other polyesters, in primary
forms.
145A. 3907.60 Polyethylene Terepthalate
chips.
146. 39.08 Polyamides in primary forms.
147. 39.09 Amino-resins, polyphenylene
oxide, phenolic resins and
polyurethanes in primary
forms.
148. 39.10 Silicones in primary forms.
149. 39.11 Petroleum resins, coumaroneindene
resins, polyterpenes,
polysulphides, polysulphones
and other products specified in
Note 3 of Chapter 39 of the
First Schedule of the Central
Excise Tariff Act, 1985, not
elsewhere specified or included
in primary forms.
150. 39.12 Cellulose and its chemical
derivatives, and cellulose
ethers, not elsewhere specified
or included in primary forms.
151. 39.13 Natural polymers (for example,
alginic acid) and modified
natural polymers (for example,
hardened proteins, chemical
derivatives of natural rubber),
not elsewhere specified or
included, in primary forms.
152. 39.14 Ion-exchangers based on
polymers of heading Nos. 39.01
to 4.13 in primary forms.
153. 39.19 Self-adhesive plates, sheets,
film foil, tape, strip of plastic
whether or not in rolls.
154. 39.20 Other plates, sheets, film, foil,
and strip of plastics, noncellular,
whether lacquered or
metallised or luminated,
supported or similarly
combined with other materials
or not.
154A. 3920.32. Flexible plain films.
155. 39.23 Articles for the packing of
plastics, namely, boxes, cases,
crates, containers, carboys,
bottles, jerry canes and their
stoppers, lids, caps of plastics
(but not including insulated
wares).
156. 40.01 Natural rubber, balata, gutta
percha, Guayule, chicle and
similar natural gums, in
primary forms or in plates,
sheets or strips.
157. 40.02 Synthetic rubber and factice
derived from oils in primary
forms or in plates, sheets or
strip; mixtures of any product
of heading No. 40.01 with any
product of this heading, in
primary forms or in plates,
sheets or strip.
158. 40.03 Reclaimed rubber in primary
forms or in plates, sheets or
strip.
159. 40.05 Compounded rubber,
unvulcanised, in primary forms
or in plates, sheets or strip,
other than the forms and
articles of unvulcanised rubber
described in heading No. 40.06
of Chapter 40 of the First
Schedule of the Central Excise
Tariff Act, 1985.
160. 47.01 Mechanical wood pulp,
chemical wood pulp, semichemical
wood pulp and pulps
of other fibrous cellulosic
materials.
161. 48.19 Cartons (including flatened or
foldeelsiusgs), boxes (including
flattened or folded boxes),
cases, bags and other packing
containers of paper,
paperboard, whether in
assembled or unassembled
condition.
162. 48.21 Paper printed labels and
paperboard printed labels.
163. 48.23 Paper self-adhesive tape and
printed wrappers used for
packing.
164. 6305.10 Sacks and bags, of a kind used
for the packing of goods, of jute
or of other textile bast fibres of
heading No. 53.03 of Chapter
53 of the First Schedule of the
Central Excise Tariff Act, 1985.
164A. Hessian and jute cloth, cloth
and woven fabric of PP or
HDPE and sacks and bags
made from such cloth and
woven fabric. (w.e.f 01.05.05).
164B. Non-woven fabric, and sacks or
bags made from such fabric
w.e.f. 1.11.06.
165. 70.10 Carboys, bottles, jars, phials of
glass, of a kind used for the
packing goods; stoppers, lids
and other closures, of glass.
166. 70.14 Glass fibres (including glass
wool and glass filaments) and
articles thereof (for example:
yarn, woven fabrics), whether
or not impregnated, coated,
covered or laminated with
plastics or varnish.
167. 7607.60 Aseptic packaging aluminium
foil of thickness less than 0.2
mm and backed by paper and
LDPE.
168. 83.09 Stoppers, caps and lids
(including crown corks, screw
caps and pouring stoppers)
capsules for bottles, threaded
bungs, bung covers, seals and
other packing accessories, of
base metal.
169. Wooden crates. (from
01.05.05 to 30.06.05).
Wooden crates, tea chests.
(w.e.f 01.07.05).
170. Sheets of polyurethene
foamelsiusgne06.05).
171. Railway switches, crossings,
switch expansion joints, steel
turnout sleepers, fish-plates,
steel clips, track bolts and
nuts, elastic rail clips. (from
01.06.05 to 30.06.05).
Railway switches, crossings,
switch expansion joints, steel
turnout sleepers, fish-plates,
steel clips, track bolts and
nuts, elastic rail clips and
railway signal, signalling
equipmelsiusgccessories and
parts thereof. (from 01.07.05
to 31.01.06).
Railway switches, crossings,
switch expansion joints, steel
turnout sleepers, prestressed
concrete sleepers (PCS), fishplates,
steel clips, track bolts
and nuts, elastic rail clips and
railway signal, signalling
equipmelsiusgccessories and
parts thereof.
(w.e.f 01.02.06).
172. Glass shells, lead glass tubes,
filaments, moly wire, lead in
wire, caps, dumet wires, solder
wire, capping cement. (w.e.f
01.06.05).
173. Scrap of plastic, glass, metals.
(from 01.06.05 to 30.06.05).
Scrap of plastic, glass and
metals, and broken glass.
(w.e.f 01.07.05).
174. Flavouring essences, synthetic
essential oil. (w.e.f 01.06.05).
175. Zinc oxide. (w.e.f 01.06.05).
176. Red lead, litharge and grey
oxide. (w.e.f 01.06.05).
177. Sodium sulphate. (w.e.f
01.06.05).
178. Sodium petroleum sulphonate,
calcium petroleum sulphonate.
(w.e.f 01.06.05).
179. Acid sludge. (w.e.f 01.06.05).
180. Silicon steel stamping, hollow
porcelain bushings, grinding
wheel. (w.e.f 01.06.05).
181. Insulating papers and boards,
insulating fabric tapes and
sheets. (w.e.f 01.06.05).
182. Petroleum jelly I.P. (w.e.f
o1.06.05).
183. Lay-flat tubes. (w.e.f
01.06.05).
184. Polythene bags, plastic bags,
pouches and closures.
(w.e.f 01.06.05).
185. Micro cellular sheets and
banwar sheets. (w.e.f
01.06.05).
186. Copper clad sheets.
(w.e.f 01.06.05).
187. Resins, terpene chemicals like
pine oil, depentine, DD,
turpentine, turpeneol,
camphor. (w.e.f 01.06.05).
188. Electrical goods, namely,---
(i) winding wires and strips;
(ii)switches, selector switches,
fuse-switches unit, above 5
amps.;
(iii)contactors, auxiliary
contactors, contact block;
(iv) control gears and starters;
(v)ammeter, KWH meter,
voltmeter;
(vi)insulating materials,
insulator;
(vii) jointing materials;
(viii)circuit breakers, HRC fuse,
thermostat;
(ix)programmable logic
controller, timers;
(x)switch boards, panel boards,
distribution boards, control
panels, motor control centre,
power control centre, bus duct,
burner control cubicle, control
desk, push button station,
local control station, kiosk,
feeder pillar, SMPS;
(xi)electrical relays and single
phasing preventor and timers;
(xii)overhead transmission line
materials including
components, accessories and
spare parts thereof. (from
01.06.05 to 30.06.05).
Electrical goods, namely,---
(i) winding wires and strips;
(ii)switches, selector switches,
fuse-switches unit, above 5
amps.;
(iii)contactors, auxiliary
contactors, contact block;
(iv)control gears and starters
including industrial motor
starters;
(v)ammeter, KWH meter,
voltmeter;
(vi)insulating materials,
insulator;
(vii) jointing materials;
(viii)circuit breakers, HRC fuse,
thermostat;
(ix)programmable logic
controller, timers;
(x)switch boards, panel boards,
distribution boards, control
panels, motor control centre,
power control centre, bus duct,
burner control cubicle, control
desk, push button station,
local control station, kiosk,
feeder pillar, SMPS;
(xi)electrical relays and single
phasing preventor and timers;
(xii)overhead transmission line
materials including
components, accessories and
spare parts thereof including
earth spike, stay set,
galvanised iron pin, isolators,
lightning arrestors, pre-cast
concrete pole (PCC pole) and
cut-outs (fuse-unit). (w.e.f
01.07.05).
189. Purified terepthalic acid.
(from 01.06.05 to 31.07.06).
Purified terepthalic acid and
Alluric acid.
(w.e.f 01.08.06).
Purified terepthalic acid (w.e.f.
01.04.2005)
190. Articles of metals, namely
boxes,cases,crates, containers
and their stoppers, caps, lids
of metal used for the packing
of goods (but not including
insulated wares).(w.e.f
01.06.05).
191. Acetone, butanone (methyl
ethyl ketone), isophoron,
cyclohexanone, anthraquinone.
(w.e.f 01.07.05).
192. Ammonium dichromate,
potassium permanganate,
hydrogen peroxide. (w.e.f
01.07.05).
Ammonium dichromate,
potassium permanganate,
hydrogen peroxide. Light
magnesium oxide, toluene di-isocyanate
and calcium chloride (w.e.f
1.4.07).
193. Anti-knock preparation. (w.e.f
01.07.05).
194. Carbon black feed stock, coal
tar pitch. (w.e.f 01.07.05).
195. Hoists, chain pulley blocks and
parts, spares, components and
accessories thereof. (w.e.f
01.07.05).
196. Metal finishing chemicals,
pickling preparation for metal.
(w.e.f 01.07.05).
197. Prepared binders for foundry.
(w.e.f 01.07.05).
198. Propylene glycol, dipropylene
glycol, sorbitol, normal butyl
alcohol, benzyl alcohol, ketonealcohol,
ketone-phenols. (w.e.f
01.07.05).
199. PVC tapes. (w.e.f 01.07.05).
200.
201
Sulphates, alums,
persulphates. (w.e.f 01.07.05).
Pentaerythritol (w.e.f 1.4.07)
Note 1.— Micronutrients and plant growth promoter or regulators are not
covered by the scope of this Part.
Note 2.— The rules for the interpretation of the Central Excise Tariff Act,
1985, read with the Explanatory Notes as updated from time to time
published by the Customs Co-operation Council, Brussels, shall apply for the
interpretation of this Part.
Note 3.— Where any commodities are described against any heading or, as the
case may be, sub-heading, and the aforesaid description is different in any
manner than the corresponding description in the Central Excise Tariff Act,
1985, then only those commodities described as aforesaid will be covered by
the scope of this Part and other commodities, though covered by the
corresponding description in the Central Excise Tariff, will not be covered by
the scope of this Part.
Note 4.— Subject to Note 3, for the purpose of any entry contained in this
Part, where the description against any heading or, as the case may be, subheading,
matches fully with the corresponding description in the Central
Excise Tariff Act, 1985, then all the commodities covered for the purposes of
the said tariff under that heading or sub-heading will be covered by the scope
of this Part.
Note 5.— Where the description against any heading or sub-heading is shown
as “other’’ then the interpretation as provided in Note 2 shall apply.
Schedule CA
[See clause (ba) of sub-section (2) of section 16]
List of goods taxable at 12.5%.
Serial No. Description of goods
(1) (2)
1. All other goods not specified in Schedule
A, Schedule B, Schedule C or Schedule
D.
SCHEDULE D
[See Section 19.]
Goods on which tax is leviable at such rate as may be fixed by notification
under section 19.
Serial No. Description of goods
(1) (2)
1. Omitted.

Rgds/
Vineet


Satish T

( Author )
24 May 2008

thank you sir,

but will the same is applicable for Mumbai,Maharashtra?


CA. Vineet Grover

( Expert )
26 May 2008

Hi satish,

You have not mentioned for which state you required the details.

SEcondly, there arn't much changes as such, as far as the scghedules are concerned.

PLease confirm.

Rgds/
Vineet


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