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THE WEST BENGAL VALUE ADDED TAX ACT, 2003 : SCHEDULE
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SCHEDULE C

[See clause (b) of subsection (2) of section 16]

List of goods taxable at 5%

Part I

Serial 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.A.B.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.  
5 All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks and asphaltic roofing earthen tiles, and refractory monolithic and fly ash.  
5A All types of toys except those specified elsewhere in this Schedule or any other Schedule, and excluding electronic toys.  
5B All knids of rope.  
6 All types of yarn including jute yarn and jute twine but excluding cotton and silk yarn in hank and sewing thread.  
7 All utensils including pressure cookers and pans excepting utensils made of precious metals.  
7A Aluminium conductor steel reinforced (ACSR) all aluminium conductor (AAC) and all aluminium alloy conductor (AAAC).  
8 Arecanut powder and betel nut.  
8A Articles made of rolledgold and imitation gold and all types of imitation jewellery including costume jewellery or fashion jewellery  
8B Ashes.  
8AA Asphalt felt, roofing felt, waterproof felt, polymeric felt and plastic felt.  
9 Bamboo including split bamboo, kite sticks and cut bamboo, and cane.  
9A Bagasse.  
9AA Bakery shortening and yeast

  
9B Basic chromium sulphate, sodium bicarbonate and Bleach liquid.  
9C Barley  
9D Battery lead plate, lead ash and separator for storage battery  
10 Bearing including plummer blocks, housing for bearing, locate rings and covers, adopter withdrawal sleeves, lock nut, lock washers,clamps, casing of bearing and rolling elements.  
10A. Omitted.  
11 Beedi leaves.  
12 Beltings of all varieties and descriptions.  
13 Bicycles, tricycles and cycle rickshaws, and spare parts, accessories and components including tyres and tubes thereof.  
13A Omitted w.e.f. 6-3-2017.  
13B Battery operated vehicle as defined in clause (u) of rule 2 of the Central Motor Vehicles Rules, 1989  
13C Biscuit other than biscuit manufactured in a factory as defined in the Factories Act, 1948 (63 of 1948).  
14 Bitumen.  
14A Boiler, furnace and parts thereof.  
14B Bleaching powder.  
14C Spare parts, including blades, guards, sharks, arms and shafts, of an electric fan  
14D Board made from bagasse  
15 Bone meal.  
16 Buckets made of iron and steel, aluminium, plastic or other materials, except those made of precious materials.  
17 Bulk drugs.  
17A Candles  
17B Buttons  
18 Capital goods as notified under item (i) of clause (b) of sub section (2) of section 16.  
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 Omitted.  
22 Chemical fertilizers including basic slag, pesticides, weedicides, insecticides, germicides, fungicides and herbicides, other than bleaching powder.  
22 A Clay including fireclay, fine china clay and ball clay.  
22 B Coal tar.  
22 C Coffee beans, cocoa pod, and chicory.  
23 Coir and coir products excluding coir mattresses.  
23 A Chanachur, bhujia, dalmoot, fried potato chips and salted peanuts  
23 B brace and/or those, hand splint, fracture brace and colostomy including face plate and wafer, dialysis bag, urobag, water seal drainage bag  
23 C Cinchona alkaloids and their salts  
24 Cotton and cotton waste.  
24A Combs excluding Jessore cheruni.  
24B Cups, plates and glasses of paper and plastic.  
25 Crucibles.  
25 A 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.  
25B Dry fruits  
25AA Medical Diagnostic Kits.  
25AB Digestive preparations, commonly known as aam pachak, amla, pachak, ajwain pachak and jal jeera  
26 Edible oils other than coconut oil.  
26A. Omitted.  
27 Electrodes, electrical insulators.  
27 A Embroidery making machine, whether computerized or not  
28 Exercise book, drawing book, graph book, account book and laboratory note book.  
29 Fibres of all types and fibre waste.  
29A Flush doors of wood  
30 Feeding Bottles and nipples.  
30A Fried grams and roasted grams.  
30B Furnace oil.  
30C Footwears, other than those specified elsewhere in this Schedule, the maximum retail price of per pair of which does not exceed rupees seven hundred and fifty.  
30D. Gas stove including LPG stove the maximum retail price of which does not exceed rupees one thousand.  
31 Ghee.  
31 A Omitted w.e.f 1st April, 2007  
32 Goods as specified in section 14 of the Central Sales Tax Act, 1956.  
33 Goods, such as components, accessories and spare parts of firearms, weapons and an muniti as, sold to the Ordnance Factories, Government of India  
33 A Gypsum of all forms and descriptions but excluding gypsum board and plaster of Paris.  
33 B Gums and adhesives.  
34 Hand pump, and its parts and fittings.  
34A. Omitted w.e.f. 6-3-2017  
35 Herb, bark, dry plant, dry root, commonly known as jari booti.  
35 A Hollow polyester fibre.  
35B Honey  
36 Hose pipes of all varieties and descriptions including their end fittings.  
37 Hosiery goods of all varieties and descriptions.  
37 A petromex and accessories and components thereof and gas mantles  
38 Husk of cereals, and bran of cereals other than wheat bran.  
39 Ice.  
40 Omitted.  
41 Industrial cables (High Voltage Cables for voltage exceeding 1000 volt, XLPE cables, PVC cable, jelly filled cables, optical fibres).  
41A Industrial L.P.G.  
42 IT products as specified in PartII of this Schedule.  
42 A Jute batching oil.  
43 Kerosene oil when sold through Public Distribution System (PDS).  
43 A Knitting wool.  
43B Kattha  
43BB Omitted w.e.f. 6-3-2017  
43C Khandsari  
43D Omitted.  
44 Omitted w.e.f. 6-3-2017  
44 A Lignite.  
44 B Lime, limestone and dolomite.  
44 C Linear Alkyl Benzene (L.A.B.), Sulphonate Acid, Alfa Olefin Sulphonate.  
45 Lifesaving diving equipments  
45A Lozenges.  
46 Metal labels and metal stickers  
46 A Maize starch, glucose, maize gluten, maize germ and oil.  
46 B Mixed PVC stabiliser.  
46 C Mat locally known as madur made wholly of plastic.  
47 Industrial inputs and packing materials as specified in PartIII of this Schedule.  
48 Medical equipments, devices and implants.  
48A. Mosquito net fabrics other than those manufactured or made in India, and mosquito net commonly known as mashari other than those manufactured or made in India.  
49 Napa Slabs and Shahabad stones.  
49 B Naptha.  
50 Newars.  
51 Nonferrous metals and alloys of ferrous and nonferrous metals, ferrous and nonferrous metal castings  
51A Nuts, bolts, washer, screws and fasteners.  
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, Xray, cosmic or other ionizing radiations.  
53 Paper, coated paper, carbon paper, paperboard, paper used for computer printing and newsprint.  
53 A Paraffin wax of all grade standards other than food grade standard including standard wax and slack wax.  
53AA Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other binding substances.  
54 Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes, and fittings thereof  
54 A Pizzabread, bun or bread containing any type of fruit or vegetable.  
54 B Plant and machinery, excluding generator of all types and diesel engine pump set 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 paint 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 nonmetallic mineral product and industries;

(xvi) Machinery including road roller 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) pollution control equipment(w.e.f.01-04-2005);

(xxiii) Machinery for printing industry;

(xxiv) Machinery for iron and steel industry;

(xxv) Machinery for refrigeration, cooling towers and airconditioners;

(xxvi) Cooling towers;

(xxvii) Earth moving machinery;

(xxviii) Machinery for generation of electricity from waste

(xxix) Spare parts, accessories and components of the plant and machinery specified in items (i) to (xxvii) but excluding gearbox used as parts of motor vehicles.

 
54 C Spare parts, accessories and components of the plant and machinery mentioned in items (i) to (xxvii) in column (2) against serial No. 54B, and spare parts, accessories and components of an airconditioner.  
55 Chappals and sandals made exclusively of plastic or Ethyle Vinyl Acetate commonly known as EVA; hawai chappals; and sole and strap thereof.  
55 A Plastic granules, plastic powder and master batches  
55 B Poppy seeds.  
55 C Preused motor car.  
55D Prerecorded cassette, audio compact disc (ACD), and video compact disc (VCD) and prerecorded digital versatile disc (DVD).  
55E Perforated metal jali, that is to say, perforated metal net  
56 Printed material including diary, calendar and letter pad  
57 Printing ink excluding Toner and cartridges.  
58 porridege, cottage cheese and paneer.  
58 A Processed meat, poultry and fish  
58 B processed and preserved vegetables and fruits, other than dry fruits, but including fruit jams, jelly, sauce, 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 vegetables extract.  
59 Pulp of bamboo, wood and paper.  
60 Rail coaches engines, wagons and freight containers and parts thereof, and railcoach fans.  
60A. Raw silk other than those made or manufactured in India.  
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.).  
67 Gloves  
67 A Rusk that is hardened bread.  
68 Safety matches.  
68A Scrap of old and condemned battery.  
68B Scaffolding pipes  
69 Spectacles including sunglasses and parts and components thereof, contact lens and lens cleaner.  
70 Sewing machines and its parts and accessories.  
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 including nonmechanised boats  
72 Omitted.  
73 Skimmed milk powder, dairy whitener and UHT milk.  
73 A Sodium Silicate.  
74 Solvent oils.  
74A Soya nuggets, commonly known as soya bori.  
74B. Spare parts of motor vehicles  
75 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilliesand hing (asafoetida).  
75 A Sand, stone chips, boulders, and grit.  
76 Sports goods excluding apparels and footwear.  
76 A Stainless steel sheets.  
77 Starch and starch based glues.  
77A Safety pin  
77B Omitted w.e.f. 1st April, 2010  
77C Omitted w.e.f. 8th January, 2016  
77D. Sanitary napkins the maximum retail price of which does not exceed rupees twenty-five.  
78 Tailoring items, that is to say, eyes and hooks, collar band pattis and butterfly collar stays.  
79 Tallow.  
80 Tamarind including tamarind seed powder.  
80 A Tea.  
80B. Tarpaulin and canvas.  
81 Textile fabrics of all varieties, other than those manufactured or made in India.  
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;

(viii) plywood, and block board of wood.

 
82 Touch.  
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, nonwoven 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 cutoff 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, pipebenders, 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, hacksaws, hacksaw blades and frames, bandsaw rolls, dice, dienuts, tools for carpentry, tools for masons and steel files.

 
84 Tractors, threshers, harvesters and attachments and parts thereof but excluding tyres and tubes.  
84 A Transformers.  
85 Transmission towers.  
86 Umbrella and spare parts and components thereof but excluding garden umbrella; rainwear (raincoat).  
87 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.  
88 Vegetable oil including gingili oil and bran oil but excluding coconut oil.  
88 A Waste paper.  
88B Weighing machines and weighing scales and parts thereof, and weights of all kinds.  
88D Wire net, wire netting, stranded wire, wire mesh and expanded wire mesh.  
89 Writing instruments such as lead pencils, pen of all varieties and descriptions, including its parts refill, cartridges, nozzles, nib, geometry boxes, colour boxes, crayons, erasers, pencil sharpeners and writing ink other than those specified elsewhere in any other Schedule.  
90 XRay film and other diagnostic films.  
90A Zinc dross.  
91 Zipper or zip fasteners and parts thereof.  

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 carriescurrent lien systems or for digital line systems; videophones. 85.17
10 Microphones, multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker Sets and their parts. 85.18
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 phenomenaincluding Compact Disc (CD) and Digital Video Disc (DVD). 85.23
14 IT software on any media 85.24
15 Transmission appratus other than appratus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus,cellular telephone other than cellular telephone the maximum retail price of per unit of which exceeds rupees three thousand. 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 (Preset) and parts thereof. 85.32
20 Electrical resistors (including rheostats and potentiometers), other than heating resistors. 85.33
21 Printed Circuits 85.34
23 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 semiconductor devices, Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled I modules or made up into panels; Light emmitting diodes; Mounted piezoelectric crystals. 85.41
25. Electronic Integrated Circuits and Microassemblies 85.42
26. Signal Generators and parts thereof 85.43
27. Optical fibre cables and jointing kits and jointing materials thereof. 85.44
28. Optical fibre and optical fibre bundles and jointing kits and jointing materials thereof. 90.01
29. Liquid Crystal devices, Flat Panel display devices and parts thereof. 90.13
30. Cathode ray oscilloscopes, Spectrum Analysers, Crosstalk meters, Gain measuring instruments,

Distortion factor meters, Psophometers, Net work & Logic analyser and Signal analyser.

90.30

Note 1. The provisions of the Central Excise Tariff Act, 1985, 5 of J 986. read with the Explanatory Notes, as amended from time to time published by the Customs Cooperation Council, Brussels, shall apply for the interpretation of this Part.

Note 2.Where any of the commodities is described under any heading or, as the case may be, subheading, of this Part and such description is different in any manner with the corresponding description in the Central Excise Tariff Act, 1985, such commodity described as aforesaid shall be covered by the scope of this Part and any other commodities, covered by the corresponding description in the Central Excise Tariff Act, 1985, shall not be covered by the scope of this Part.

Note 3.Where the description of any of the commodities is under the heading or, as the case may be, subheading, of this Part matches fully with the corresponding description in the Central Excise Tariff Act, 1985, all the commodities covered for the purposes of the said tariff under that heading or subheading shall be covered by the scope of this Part.

Note 4.Where the description of any of the commodities is under any heading or subheading is shown as "other", the interpretation as provided in Note 1 shall apply.

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) Subheading 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 heat in vaccum or in inert gas or otherwise chemical modified; inedible mixtures or preparations of fats and oils of this chapter.
5. 17.02   Liquid glucose (nonmedicinal).
6.   2204.10 Denatured ethyl alcohol of any strength.
7.     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.
30 A     Normal Paraffin.
30 B     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 alkalineearth metals; rareearth 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 nonmetals.
42. 28.13   Sulphides of nonmetals; 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
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, fluroaluminates 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 perchlorates; 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), phosphates and 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.
65 A 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 ratioactive 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 isotpoes, whether or not chemically defined.
71. 28.46   Compounds, inorganic or organic, of ratre 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, phenolalcohols.
81. 29.08   Ethers, etheralcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives.
82. 29.09   Ethers, etheralcohols, etherphenols, etheralcoholphenols, 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 threemembered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.
83 A.   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
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   Aminefunction compounds.
95. 29.22   Oxygenfunction aminocompounds.
96. 29.23   Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.
97. 29.24   Carboxyamidefunction compounds; amidefunction compounds of carbonic acid.
98. 29.25   Carboxyamidefunction compound (including saccharin and its salts) and iminefunction compounds.
99. 29.26   Nitrilefunction compounds.
100. 29.27   Diazo, Azo or azoxycompounds.
101. 29.28   Organic derivatives of hydrazine or of hydroxylamine.
102. 29.30   Organosulphur 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 matteras specified in Note3 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 Note3 as appended at the end of this Part
116. 32.06   Pigments and other colouring matters.
117.     Omitted
118.   3207.10 Glass frit and other glass, in the form of powder, granules or flakes.
119.   3207.90 Other.
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
125. 38.01   Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures.
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 talloil 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.     Cork stoppers.
131. 38.09   Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs 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 plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics.
133.     Omitted.
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.
138 A   3901.10 LLDPE / LDPE.
138 B   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.
142.     Polymers of vinyl acetate or of other vinyl esters in primayr form, and other vinyl polymers in primary form.
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.
145 A   3907.60 Polyethylene Terepthalate Chips.
146. 39.08   Polyamides in primary forms.
147. 39.09   Aminoresins, 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   Ionexchangers based on polymers of heading Nos. 39.01 to 4.13 in primary forms.
153. 39.19   Selfadhesive 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.
154 A   3920.32 Flexible plain films.
155. 39.23   Articles for the packing of goods, 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 folded cartons), 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 selfadhesive 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.
164B     Nonwoven fabric, and sacks or bags made from such fabric.
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, boxes and tea chests.
170     Sheets of polyurethene foam
171     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 equipments and accessories and parts thereof.
172     Glass shells, lead glass tubes, filaments, moly wire, lead in wire, caps, dumet wires, solder wire, capping cement.
173     Scrap of plastic,glass and metals, and broken glass.
174     Flavouring essences, synthetic essential oil.
175     Zinc oxide.
176     Red lead, litharge and grey oxide.
177     Sodium sulphate.
178     Sodium petroleum sulphonate, calcium petroleum sulphonate.
179     Acid sludge.
180     Silicon steel stamping, hollow porcelain bushings, grinding wheet.
181     Insulating papers and boards, insulating fabrics tapes and sheets.
182     Petroleum jelly I.P.
183     Layflat tubes.
184     Polythene bags, plastic bags, pouches and closures.
185     Micro cellular sheets and banwar sheets.
186     Copper clad sheets.
187     Resins, terpene chemicals like pine oil, depentine, Dd, turpentine, terpeneol.
188     Electrical goods, namely,

(i) Winding wires and strips;

(ii) Switches, selector switches, fuseswitches unit, above 5 amps.;

(iia) electrical sockets

(iii) Contactors, auxiliary contractors, 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, times;

(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, pillar SMPS;

(xi) Electrical relays and single phasing preventor and times;

(xii) Overhead transmission line materials including components accessories and spare parts thereof including earth spike, stay set, galvanised iron pin, isolators, lightning arrestors, precast concrete pole (PCC pole) and cutouts (fuseunit)

189     Purified terepthalic acid
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).
191     Acetone, butanone (methyl ethyl ketone), isophoron, cyclohexanone, anthraquinone.
192     Ammonium dichromate, potassium permanganate, hydrogen peroxide, light magnesium oxide, tolune di-isocyanate, and calcium chloride and activated calcium carbonate.
193     Antiknock preparation.
194     Carbon black feed stock, coal tar pitch.
195     Hoists, chain pulley blocks and parts, spares, components and accessories thereof.
196     Metal finishing chemicals, pickling preparation for metal.
197     Prepared binders for foundry.
198     Propylene glycol, dipropylene glycol, sorbitol, normal butyl alcohol, benzyl alcohol, ketonealcohol, ketonephenols.
199     PVC tapes.
200     Sulphate alums, persulphates
201     Pentaerythritol
202     Pre-cured tread rubber, vulcanizing solution and cushion gum.
203     Pre-sensitized lithographic plate of aluminium.

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 Cooperation 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, subheading, 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 subheading will be covered by the scope of this Part.

Note 5. Where the description against any heading or subheading is shown as "other'' then the interpretation as provided in Note 2 shall apply.