Schedule III - 9%
No.
0402 99 20
[Except 4806 20 00, 4806 40 10]
[Except 4817 30]
[Except 7610 10 00]
a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;
and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.
(ii) Cooling system'for tractor engine and parts thereof.