| (1) | - | drugs. |
| - | Explanation : For the purposes of this Schedule, "drugs" has the meaning assigned to it in clause (b) of section 3 of the Drugs and Cosmetics Act, 1940; | |
| (2) | - | fertilizer, whether inorganic, organic or mixed; |
| (3) | - | foodstuffs, including edible oilseeds and oils; |
| (4) | - | hank yarn made wholly from cotton; |
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