SCHEDULE - IV
(See sub section (3) of Section 4)
List of goods taxable @ 5%
(i) Patents
(ii) Trade marks
(iii) Import licenses including exim scrips, special import licenses and duty free advance licenses.
(iv) Export Permit or license or quota
(v) Software packages
(vi) Credit of Duty Entitlement Pass Book
(vii) Technical know-how
(viii) Goodwill
(ix) Copyright
(x) Designs registered under the Designs Act, 1911.
(xi) SIM Cards used in Mobile Phones
(xii) Franchise, that is to say, an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchisor, whether or not a trade mark, service mark, trade name or logo or any symbol, as the case may be, is involved.
(1) Word Processing Machines and Electronic Typewriters
(2) Electronic Calculators
(3) Computer Systems and Peripherals, Electronic Diaries
(4) Parts and Accessories of HSN 8469,8470 and 8471 for items listed above
(5) DC Micromotors / Stepper motors of an output not exceeding 37.5 Watts
(6) Parts of HSN 85.01 for items listed above
(7) Uninterrupted Power Supplies (UPS) and their parts
(8) Permanent magnets and articles intended to become permanent magnets (Ferrites)
(9) Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for digital line systems; videophones
(10) Microphones, Multimedia Speakers, Headphones, Earphones and Combined Microphone / Speaker Sets and their part
(11) Telephone answering machines
(12) Parts of Telephone answering machines
(13) Prepared unrecorded media for sound recording or similar recording of other phenomena, Video and Audio CDs, Casettes and DVDs (recorded and unrecorded).
(14) IT software on any media
(15) Transmission apparatus other than apparatus for radio broadcasting or T.V. broadcasting, transmission apparatus incorporating reception apparatus including Cell Phones, Cell Phone Batteries and Cell Phone Battery Chargers, digital still image video cameras
(16) Radio communication receivers, Radio pagers
(i) Aerials, antennas and their parts
(ii) Parts of HSN 8525 and 8527 listed above
(17) LCD Panels, LED Panels and parts thereof
(18) Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof
(19) Electrical resistors (including rheostats and potentiometers), other than heating resistors
(20) Printed circuits
(21) Switches, Connectors and Relays for upto 5 AMPS at voltage not exceeding 250 Volts, Electronic fuses
(22) Data/Graphic Display tubes, other than TV Picture tubes and parts thereof
(23) Diodes, transistors and similar semi-conductor devices; Photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals
(24) Electronic Integrated Circuits and Micro assemblies
(25) Signal generators and parts thereof
(26) Optical fibre cables
(27) Optical fibre and optical fibre bundles and cables
(28) Liquid Crystal Devices, Flat Panel display devices and parts thereof
(29) Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Grain measuring instruments, Distortion factor meters, Psophometers, Network & Logic analyzer and Signal analyzer.
1. Toria (Brassica campestris vartoria)
2. Rai (Brassica Juncea)
3. Jamba - Taramira (Eruca satiya)
4. Sarcon - yellow and brown (brassica compestris varsarson)
5. Banarasi Rai or True mustard (Brassica nigra)
1. Decantation
2. de-salting
3. dehydration
4. stabilization in order to normalize the vapour pressure
5. elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure
6. the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned process
7. any other minor process including addition of pour point depressants or flow improvers) which does not change the essential character of the substance
but not including
(a) Medicated goods
(b) Products capable of being used as cosmetics and toilet preparations including Tooth Pastes, Tooth Powders, cosmetics, Toilet articles and soaps
(c) Mosquito Repellants in any form
(d) omitted
(for example, threaded sockets) incorporated during moulding solely for the purpose of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
(b) Fruit jams, jelly, fruit squash, Fruit Pulp, fruit juices and fruit drinks but excluding aerated fruit drinks;
(c) Cottage cheese (paneer), pickles, sauces, porridge, marmalade, honey.
(a) The State government Departments
(b) Andhra Pradesh Power Generation Corporation (APGENCO) incorporated as a company under the provisions of Companies Act.
(c) Transmission Corporation of Andhra Pradesh (APTRANSCO) incorporated as a company under the provisions of Companies Act
(d) Central Power Distribution Company of Andhra Pradesh Limited (APCPDCL)
(e) Southern Power Distribution Company of Andhra Pradesh Limited (APSPDCL)
(f) Eastern Power Distribution Compnay of Andhra Pradesh Limited (APEPDCL)
(g) Northern Power Distribution Company of Andhra Pradesh Limited (APNPDCL)
(h): The Kuppam Rural Electric Co-operative Society Limited, Kuppam.
(i): The Cheepurupalli Rural Electric Co-operative Society Limited, Cheepurupalli Vizianagaram District.
(j): The Anakapalle Rural Electric Co-operative Society Limited, Kasimkota
(k): Co-operative Electric Supply Society Limited, Sirsilla
(l) Andhra Pradesh Power Development Company Limited (APPDCL)
131.
EXPLANATION - I :
The goods mentioned at entry 57 shall be other than those described in column (3) of first schedule to the Additional Duties of Excise (Goods of Special Importance), Act 1957.
Note:- (1) The Headings or sub-headings, as the case may be, listed under column Nos. (2) & (3) above are the HSN Codes under the Central Excise Tariff Act, 1985 (5 of 1986).
Note:- (2) The Rules for theinterpretation of the provisions 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 apply for theinterpretation of this notification.
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 from 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 notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.
Note:- (4) Subject to Note 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, 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 notification.
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.
Note:- (6) in order to claim reduced rate of tax of 4% under the entry 100, the dealer shall be in possession of a declaration in the Form, as may be prescribed, and issued by the dealer purchasing such commodities for the purpose of using them as industrial inputs. (Note (6) kept in abeyance by Memo.No.38999/CT-II(1)/2008-2 Revenue(CT-II) Department Dated:11th August, 2008.)