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THE KERALA VALUE ADDED TAX ACT, 2003 - NOTIFICATION
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Body NOTIFICATION NO. SRO No. 82/2006, G.O.(P) No. 4/2006/TD Dated., 21st January 2006

In exercise of the powers conferred by clause (d) of sub section (1) of section 6 of the Kerala Value Added Tax Act, 2003,(30 of 2004) the Government of Kerala hereby notify a list of goods taxable at the rate of 12.5 %, namely :-

LIST OF GOODS

Sl.No Description of goods HSN Code
(1) (2) (3)
1 Abrasives including grinding stones, abrasive sheets, wheels, sections, sand paper, emery paper, emery cloth, emery powder, emery paste, water paper and the like  
  (1) Grinding stones  
  (a) Millstones, and grindstones for milling, grinding or pulping 6804.10.00
  (b) Other millstones, grindstones and wheels of agglomerated synthetic or natural diamond 6804.21
  (2) Other millstones, grindstones and wheels of other agglomerated abrasives or of ceramics  
  (a) Grinding wheels of synthetic abrasive 6804.22.10
  (b) Grinding wheels of other materials 6804.22.20
  (c ) Grinding wheels made of natural stone 6804.23.10
  (d) Polishing stones 6804.30.10
  (e) Sharpening stones 6804.30.20
  (3) Abrasive cloth 6805.10.10
  (4) Emery or corundum coated paper 6805.20.10
  (5) Flint coated paper 6805.20.20
  (6) Glass or sand coated paper 6805.20.30
  (7) Other abrasive paper 6805.20.40
  (8) Natural abrasives  
  (a) Emery 2513.20.10
  (b) Natural corundum 2513.20.20
  (c ) Natural garnet 2513.20.30
  (d) Other natural abrasives 2513.20.90
2 Absolute alcohol, rectified spirit, neutral spirit and denatured spirit  
  (1) Rectified spirit  
  (a) Concentrates of alcoholic beverages 2207.10.11
  (b) Other rectified spirit 2207.10.19
  (2) Absolute alcohol and neutral spirit NA 
  (3) Other 2207.10.90
3 Adhesive of all kinds including gum, glue, adhesive solution, liquid M-seal epoxy, and adhesive tapes, other than those specified elsewhere in this list or in any of the schedules.  
  (1) Gum  
  (a) Asian gum 1301.90.11
  (b ) African gum 1301.90.12
  (c) Mastic gum 1301.90.33
  (d) Xanthium gum 1301.90.34
  (2) Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of1kg 3506.10.00
  (3) Adhesives based on phenol formaldehyde (PF) , urea formaldehyde (UF) and polyvinyl alcohol (PVA) 3506.91.10
  (4) Synthetic glue with phenol urea /cresol (with formaldehyde) as the main component 3506.99.10
  (5) Prepared glues and prepared adhesives based on starch, gum, latex, phenol formaldehyde, urea formaldehyde and polyvinyl alcohol not elsewhere specified or included 3506.99.91
  (6) Glues derived from bones, hides and similar items fish glues 3503.00.30
  (7) Glues based on starches, or on dextrins or other modified starches 3505.20.00
  (8) Adhesive solution, Liquid M-seal epoxy and other adhesives and glues NA  
4 Aero planes and other aircrafts including helicopters and all kinds of parachutes, dirigibles, all kinds of gliders, all types of flying machines, aircrafts launching gear, parts and accessories thereof  
  (1) Gliders and hang gliders 8801.10.00
  (2) Balloons 8801.90.10
  (3) Helicopters  
  (a) of an unladen weight not exceeding 2000kg 8802.11.00
  (b) of an unladen weight exceeding 2000kg 8802.12.00
  (4) Aero planes and other aircrafts  
  (a) of an unladen weight not exceeding 2000kg 8802.20.00
  (b) of an unladen weight exceeding 2000kg but not more than 15,000kg 8802.30.00
  (c ) of an unladen weight exceeding 15,000 kg 8802.40.00
  (5) Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 8802.60.00
  (6) Parts of goods of heading 8801 or 8802 8803
  (7) Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof 8804.00.10
  (8) Rotochutes; parts and accessories thereof 8804.00.20
  (9) Aircraft launching gear 8805.10.10
  (10) Deck arrestor or similar gear 8805.10.20
  (11) Part of aircraft launching gear and deck arrestor or similar gear 8805.10.30
  (12) Air combat simulators and parts thereof 8805.21.00
5 Air conditioning plants, air conditioners and other air conditioning appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments; Refrigeration plants, and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee coolers, walk-in-coolers; Cold storage plants and equipments including refrigeration materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments; Water cooler cum heater units; Parts and accessories of items above  
  (1) Air conditioning machines, comprising a motor driven fans and elements for changing the temperature and humidity , including those machines in which the humidity cannot be separately regulated

(a) Window or wall types, self contained or "split system"

8415.10.00
  (b) Parts 8415.90.00
  (2) Gas compressors of a kind used in air conditioning equipment 8414.80.11
  (3) Refrigerators, freezers and other refrigerating or freezing equipment , electric or other, heat pumps other than air conditioning machines of heading 8415 8,418
  (4) Water cooler 8418.69.20
  (5) Coffee coolers XXXX
  (6)Walk-in-cooler and its parts XXXX
  (7) Others XXXX
6 Air purifiers, cupboard fresheners and deodorizers, whether odourless or with odour  
  (1) Air purifiers 8421.39.20
  (2) Preparations for perfuming or deodorizing rooms 3307.49.00
7 Apparatus for making coffee under pressure, commonly known as espresso. 8516.71.00
8 Arms, ammunitions and explosives of all kinds including (i) rifles, revolvers, pistols and bayonets, truncheons and ammunition used therewith (ii) Hand grenades; (iii) Air guns, air rifles and pellets used therewith, (iv) gelatin sticks, RDX, gun powder, detonators caps, igniters, electric detonators, fuses and other blasting powder and the like  
  (1) Military weapons other than revolvers, pistols and the arms of heading 9307 9301
  (2) Revolvers and pistols, other than those of heading 9303 or 9304 9302.00.00
  (3) Other firearms and similar devices which operate by the firing of an explosive charge (for eg; sporting shot guns and rifles, muzzle-loading fire arms , Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers , line-throwing guns) 9303
  (4) Other arms (for e.g.; spring, air or gas guns and pistols , truncheons), excluding those of heading 9307 9304.00.00
  (5) Bombs, grenades, torpedoes, mines , missiles and similar munitions of war and parts thereof ; cartridges and other ammunition and projectiles and parts thereof , including short and cartridge wads 9306
  (6) Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefore 9307.00.00
  (7) Propellant powders  
  (a) Blasting powders 3601.00.10
  (b) Gun powder 3601.00.20
  (c) Other 3601.00.90
  (8) Safety fuses; detonating fuses; percussion or detonating caps; igniters, electric detonators  
  (a) Safety fuses  
  (I) for mine blasting 3603.00.11
  (ii) Other 3603.00.19
  (iii) detonating fuses 3603.00.20
  (b) Percussion and detonating caps  
  (I) Non-ordnance 3603.00.31
  (ii) Other 3603.00.39
  (c) Igniters  
  (I) Non-ordnance 3603.00.41
  (ii) Other 3603.00.49
  (d) Electric detonators  
  (I) Containing explosives electrically ignited , non-ordnance 3603.00.51
  (ii) Other 3603.00.59
9 Artificial flowers, foliage and fruit and parts thereof ; articles made of artificial flowers, foliage or fruit 6702
10 Asbestos, sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this Schedule; Articles of plaster  
  (1) Asbestos 2524.00
  (2) Articles of asbestos-cement, of cellulose fibre cement or the like  
  (a) corrugated sheets 6811.10.00
  (b) asbestos-cement sheets 6811.20.10
  (c ) other articles other than heading of 6811.30.10 6811.90.00
  (3) Articles of cement, of concrete or of artificial stone, whether or not reinforced  
  (a) pre-fabricated structural components for building or civil engineering 6810.91.00
  (b) concrete boulders 6810.99.10
  (4) Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 6808.00.00
  (5) Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets) whether or not reinforced, other than goods of heading 6811 or 6813 6812
  (6) Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted for brakes, for clutches or the like with a basis of asbestos; of other mineral substances or of cellulose, whether or not combined with textile or other Materials 6813
  (7) Articles of plaster or of compositions based on plaster 6809
11 Bakery products including biscuits of all varieties, cakes, pastries, pizza bread, sold under brand name registered under the Trade Marks Act, 1999  
  (1) Crisp bread 1905.10.00
  (2) Ginger bread 1905.20.00
  (3) Sweet biscuits 1905.31.00
  (4) Wafers coated with chocolate or containing chocolate 1905.32.11
  (5) Other wafers 1905.32.19
  (6) Rusks, toasted bread and similar toasted products 1905.40.00
  (7) Pastries and cakes 1905.90.10
  (8) Biscuits sold under brand name, registered under the trade (branded) NA
  (9) Pizza bread NA
12 Batteries and parts thereof, dry cells, button cells, parts and accessories thereof including zinc calottes and carbon rods  
  (1) Primary cells and primary batteries  
  (a) Manganese dioxide 8506.10.00
  (b) Mercuric oxide 8506.30.00
  (c ) Silver oxide 8506.40.00
  (d) Lithium 8506.50.00
  (e) Air-zinc 8506.60.00
  (f) Button cells 8506.80.10
  (g) Other 8506.80.90
  (2) Parts 8506.90.00
13 Bedding and Furnishing Articles  
  (1) Drapes and interior blinds; Shower Curtain or bed valances 6303
  (2) silk belt, knitted or crocheted 6304.91.10
  (3) woolen cushion cover, knitted or crocheted 6304.91.20
  (4) Silk cushion covers not knitted or crocheted 6304.99.10
  (5) Mattress supports; articles of bedding and similar furnishing ( for example, mattresses, quilts , elder downs , cushions, pouffes, and pillows) fitted with springs or stuffed of internally fitted with any material or of cellular rubber or plastics , whether or not covered.  
  (a) Mattress supports 9404.10.00
  (b) Mattresses of rubber 9404.21.10
  (c) Mattresses of plastic 9404.21.90
  (d) Mattresses of other materials 9404.29
  (e) Sleeping bags 9404.30
  (f) Other articles of bedding including quilts 9404.90
  (6) Rubber cushion 4016.99.50
  (7) Pneumatic mattresses of cotton 6306.41.00
  (8) Pneumatic mattresses of other materials 6306.49.00
  (9) Air mattresses of rubber 4016.95.10
  (10) Pillows and pouffes 9404.90.99
14 Binoculars, monocular, opera glasses, optical telescope, astronomical instruments, microscopes, & optical lenses other than lenses for spectacles.  
  (1) Binoculars and opera glasses 9005.10.00
  (2) Monocular 9005.80.10
  (3) Optical telescope 9005.80.90
  (4) Astronomical instruments 9005.80.20
  (5) Optical lenses other than spectacle lenses 9002.90.00
  (6) Parts and accessories (including lenses and mountings) 9005.90
15 Bulldozers, excavators, earthmovers, dumpers, dippers, pipelayers, scrappers and the like, and parts and accessories thereof  
  (1) Track laying  
  (a) Angle dozers 8429.11.10
  (b) Bull dozers 8429.11.20
  (2) Other  
  (a) Angle dozers 8429.19.10
  (b) Bull dozers 8429.19.20
  (3) Graders and levellers 8429.20.00
  (4) Scrappers 8429.30.00
  (5) Road rollers upto 5 tons capacity 8429.40.10
  (6) Road rollers above 5 tons capacity 8429.40.20
  (7) Tamping machines 8429.40.30
  (8) Front-end shovel loaders 8429.51.00
  (9) Machinery with a 360 degrees revolving superstructure 8429.52.00
  (10) Earth movers and excavators 8429.59.00
  (11) Dumpers, Dippers and Pipe layers NA
  (12) Other moving, grading, levelling, scrapping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores, pile drivers and pile extractors; snow ploughs and snow blowers 8430
  (13) Parts of HSN heading 8429 and 8430 8431
16 Cement including white cement and their substitutes and cement concrete mixture  
  (1) White cement , whether or not artificially coloured 2523.21.00
  (2) Ordinary portland cement, dry 2523.29.10
  (3) Ordinary portland cement, coloured 2523.29.20
  (4) Portland pozzolana cement 2523.29.30
  (5) Portland slag cement 2523.29.40
  (6) Aluminous cement 2523.30.00
  (7) Other hydraulic cement  
  (a) Sagol, ashmoh 2523.90.10
  (b) High alumina refractory cement 2523.90.20
  (c) Cement, hydraulic (other) 2523.90.90
  (8) Refractory cements, mortars, concretes and similar compositions , other than products of heading 3801 3816.00.00
  (9) Cement concrete mixture and cement substitutes NA
17 Chicory, Roasted 2101.30.10
18 Chinaware, porcelain ware and stoneware articles  
  (1) Chinaware and porcelain ware  
  (a) Ceramic wares for laboratory, chemical or other technical uses 6909.11.00
  (b) Tableware 6911.10.11
  (c) Kitchenware 6911.10.21
  (d) Statuettes and other ornamental ceramic articles 6913.10.00
  (e) Other 6914.10.00
  (2) Stoneware articles 6815.99.90
19 Chocolates and other food preparations containing cocoa other than those specified in this List or in any of the Schedules.  
  (1) Chocolate and chocolate products 1806.90.10
  (2) Sugar confectionery containing cocoa 1806.90.20
  (3) Spreads containing cocoa 1806.90.30
  (4) Preparations containing cocoa for making beverages 1806.90.40
  (5) Other 1806.90.90
20 Cigar cases and cigarette cases, pipe holders, tobacco pipes, cigarette filters and hookah  
  (1) Cigar cases and cigarette cases 4202.99.00
  (2) Pipes and pipe bowls 9614.20.00
  (3) Hookah of coconut shell 9614.90.20
  (4) Other 9614.90.90
21 Cinematographic equipments, including video cameras, projectors, over-head projectors, enlargers, plates required for use therewith, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, filmstrips, arc or cinema carbons, cinema slides  
  (1) Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus  
  (a) Camera for film of less than 16MM width or for double 8MM film 9007.11.00
  (b) Other 9007.19.00
  (2) Projectors 9007.20.00
  (3) parts and accessories  
  (a) for cameras 9007.91.00
  (b) for projectors 9007.92.00
  (4) Lenses 9002.11.00
  (5) Exposed films, Cinema slides 3706
  (6) Film strips 3701.91.10
  (7) Arc lamp carbons 8545.90.10
  (8) Over-head projector 9008.10.00
  (9) Arc carbon, cinema carbon, cinema slides NA
  (10) Cinematographic equipments, plates and enlargers NA
  (11) Other  
22 Cocoa paste, butter and powder  
  (1) Cocoa paste, whether or not defatted 1803
  (2) Cocoa butter, fat and oil 1804
  (3) Cocoa powder, not containing added sugar or other sweetening matter 1805
23 Coffee powder including french coffee and coffee drink  
  (1) Instant coffee, flavoured 2101.11.10
  (2) Instant coffee, not flavoured 2101.11.20
  (3) Coffee aroma 2101.11.30
  (4) Roasted coffee substitutes 2101.30.20
  (5) Coffee powder, branded NA
  (6) French coffee NA
24 Confectionery including toffee, chocolate and sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi and frozen confectionery, frozen dessert, chewing gum, bubble gum and the like sold under brand name registered under the Trade Marks Act, 1999 and similar products whether medicated or not  
  (1) Sugar confectionary (including white chocolate ),not containing cocoa  
  (a) Chewing gum, whether or not sugar-coated 1704.10.00
  (b) Jelly confectionary 1704.90.10
  (c) Boiled sweets, whether or not filled 1704.90.20
  (d) Toffees, caramels and similar sweets 1704.90.30
  (2) Chocolate and other food preparations containing cocoa  
  (a) Cocoa powder, containing added sugar or other sweetening matter 1806.10.00
  (b) Other preparations in blocks, slabs or bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg 1806.20.00
  (c) Other, in blocks, slabs or bars  
  (i) filled 1806.31.00
  (ii) not filled 1806.32.00
  (3) Confectionery (frozen) and dessert (frozen) NA
  (4) Ice cake, ice candy, ice jelly and kulfi NA
  (5) Others XXXX";
25 Cosmetics and toilet articles that is to say, - Talcum powder, prickly heat powder, similar medicated body powder, shampoo of all varieties and forms, hair and body cleaning powder of all kinds, sandal wood oil, ramachom oil, cinnamon oil, perfumes, scents, snow and cream, eau de cologne, solid colognes, beauty boxes, face packs, cleansing liquids, moisturizers, make-up articles (not including talcum powder), complexion rouge, bleaching agents, hair oil, hair dyes, hair sprayers, hair removers, hair creams, lipsticks, nail polishes and varnishes, polish removers, eye liners, eye lashes and body deodorants and similar products whether medicated or not  
  (1) Talcum powder 3304.91.20
  (2) Prickly heat powder and similar medicated body powder 3304.91.90
  (3) Shampoos  
  (a) containing spirit 3305.10.10
  (b) other 3305.10.90
  (4) Perfumed bath salts and other bath preparations  
  (a) Bath oil (thailam) 3307.30.10
  (b) other 3307.30.90
  (5) Sandal wood oil 3301.29.37
  (6) Ramachom oil 3301.29.90
  (7) Perfumes  
  (a) Perfumes and perfumery compounds containing spirit (excluding aqueous distillates) 3303.00.40
  (b) Perfumes containing spirit 3303.00.50
  (c ) Spirituous toilet preparation not elsewhere specified or included 3303.00.60
  (8) Face cream 3304.99.10
  (9) Eau de cologne 3303.00.10
  (10) Rose water 3303.00.20
  (11) Keora water 3303.00.30
  (12) Face packs 3304.91.10
  (13) Moisturizers 3304.99.30
  (14) Preparations for use on hair  
  (a) Preparations for permanent waving or straightening 3305.20.00
  (b) Hair lacquers 3305.30.00
  (c ) Perfumed hair oil 3305.90.11
  (d) Other hair oil 3305.90.19
  (e) Brilliantines (spirituous) 3305.90.20
  (f) Hair creams, 3305.90.30
  (g) Hair dyes 3305.90.40
  (15) Lipsticks 3304.10.00
  (16) Nail polishes and varnishes 3304.99.20
  (17) Eye liners 3304.20.00
  (18) Body deodorants 3307.20.00
  (19) Cosmetics (other), beauty boxes, bath salts, bleaching agents, cleansing liquids, complexion rouges, cream, eye lashes, hair preparations, solid colognes, nail polish remover, snow and other perfumes   NA
  (20) Others XXXX";
26 Cottage cheese  
  (1) Grated or powdered cheese of all kinds 0406.20.00
  (2) Processed cheese, not grated or powdered 0406.30.00
  (3) Blue-veined cheese 0406.40.00
  (4) Other cheese 0406.90.00
27 Detergents whether cake, liquid or powder, toilet soap, washing soap, laundry brighteners, abir, blue, stain busters, stain removers and all kinds of cleaning powder and liquids including floor and toilet cleaning whether medicated or not  
  (1) Soap and organic surface active products and preparations in the form of bars, cakes, moulded pieces of shapes and paper, wadding , felt and non wovens, impregnated , coated or covered with soap or detergents  
  (a) Medicated toilet soap 3401.11.10
  (b) Industrial soap 3401.19.11
  (c) Other bars and blocks of not less than 500 gms in weight 3401.19.19
  (d) Flakes, chips and powder 3401.19.20
  (e) Tablets and cakes 3401.19.30
  (f) Household soaps 3401.19.41
  (g) Laundry soaps 3401.19.42
  (h) Soap in other forms 3401.20.00
  (2) Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap  
  (a) Medicated toilet soap 3401.30.11
  (b) Other 3401.30.19
  (3) Organic surface-active agents (other than soap) ; Surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparation, whether or not containing soap, other than those of heading 3401 3402
  (4) Stain busters ,stain removers,abir, blue and all kinds of cleaning powder and liquids including floor and toilet cleaning NA 
  (5) Others XXXX";
28 Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient  
  (1) Dextrose not containing fructose or containing in the dry state less than 20% by weight of fructose  
  (a) Dextrose in solid form 1702.30.10
  (b) Other 1702.30.39
  (2) Dextrose containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar  
  (a) Dextrose in solid form 1702.40.31
  (b) Other 1702.40.39
29 Doors, windows, ventilators, partitions, stands, ladders, etc. Made of any materials  
  (1) of Plastic  
  (a) Doors, windows and their frames and thresholds for doors 3925.20.00
  (b) Shutters, blinds (including venetian blinds) and similar articles and parts thereof 3925.30.00
  (2) of Wood  
  (a) Windows, French-windows and their frames 4418.10.00
  (b) Flush doors 4418.20.10
  (c ) Frames and thresholds of flush doors 4418.20.20
  (d) Parquet panels 4418.30.00
  (e) Shuttering for concrete constructional work 4418.40.00
  (f) Shingles and shakes 4418.50.00
  (3) of Iron and steel  
  (a) Doors, windows and their frames and thresholds for doors 7308.30.00
  (4) of Aluminium  
  (a) Doors, windows and their frames and thresholds for doors 7610.10.00
30 Duplicating machines, photo copying machines, reprographic copiers including roneo machines, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith  
  (1) Duplicating machines 8472.10.00
  (2) Photo copying apparatus incorporating an optical system or of the contact type and thermo copying apparatus and its parts  
  (a) electrostatic photocopying apparatus  
  (i) operating by reproducing the original image directly on to the copy (direct process) 9009.11.00
  (ii) operating by reproducing the original image via an intermediate on to the copy (indirect process) 9009.12.00
  (b) other photocopying apparatus  
  (i) incorporating an optical system 9009.21.00
  (ii) of the contact type 9009.22.00
  (iii) thermocopying apparatus 9009.30.00
  (c) Parts and accessories  
  (i) automatic document feeders 9009.91.00
  (ii) paper feeders 9009.92.00
  (iii) sorters 9009.93.00
  (iv) other 9009.99.00
  (3) Digital duplicators 8472.90.20
31 Elasto meric bearings and other seals  
32 Electrical domestic and commercial appliances other than those specifically included under any other entry in this List or in any of the schedules  
  (1) Food grinders and mixers; Fruit or vegetable juice extractors  
  (a) food grinders 8509.40.10
  (b) Other 8509.40.90
  (2) Microwave Ovens 8516.50.00
  (3) Other ovens; cookers, cooking plates, boiling rings , grillers and roasters 8516.60.00
  (4) Water heater including immersion heater 8516.10.00
  (5) Electric toaster 8516.72.00
  (6) Household washing machine, including machines which both wash and dry  
  (a) fully automatic 8450.11.00
  (b) with built-in centrifugal drier 8450.12.00
  (c) Other 8450.19.00
  (7) Electric iron 8516.40.00
  (8) Electric hair dryer 8516.31.00
  (9) Other hair dressing apparatus 8516.32.00
  (10) electric hair remover 8510.30.00
  (11) Shavers 8510.10.00
  (12) Vacuum cleaner including dry and wet vacuum cleaners 8509.10.00
  (13) Professional beauty care equipment 8543.89.93
  (14) Floor polishers 8509.20.00
  (15) Massage apparatus 9019.10.20
  (16) Vending machines, other than those specifically included under any other entry in this list or in any other schedule 8476
  (17) Electric heating resistors 8516.80.00
  (18) Electro - thermic fluid heater 8516.79.10
  (19) Dish washing machines  
  (a) of the house hold type 8422.11.00
  (b) other 8422.19.00
  (20) Refrigerators, household type  
  (a) compression type 8418.21.00
  (b) absorption type-electrical 8418.22.00
  (21) Parts of HSN heading 8418  
  (a) Compressors of a kind used in refrigerating equipments 8414.30.00
  (b) Other 8418.99.00
  (22) Parts of instantaneous or storage water heaters (domestic type)  
  (a) Domestic type 8419.90.10
  (b) Other 8419.90.90
  (23) Others XXXX
33 Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption of electricity, including all kinds of transformers, inverters, voltage stabilizers, holders, plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, panel boards, distribution boards, electrical relays, single phasing preventors, wooden plugs, lightning arrestors, electrical earthenware and porcelainware, circuit breakers, starters, chokes, power supply indicators, jointing materials, heating elements, general lighting system (GLS) lamps, bulbs, tubes, light fittings, chandeliers and their shades, fans, air circulators, protectors, stands, fixtures, fittings, battens, brackets, sound or visual signaling apparatus such as bells, sirens, indicator panels, burglar or fire alarms other than those specifically included under any other entry in this List or in an  
  (1) Electric motors and generators (excluding generating sets) not specified in IIIrd Schedule 8501
  (2) Electric generating sets and rotary converters 8502
  (3) Liquid dielectric transformers  
  (a) having a power handling capacity not exceeding 650 kVA 8504.21.00
  (b) having a power handling capacity exceeding 650 kVA but not exceeding 10,000kVA 8504.22.00
  (c) having a power handling capacity exceeding 10,000kVA 8504.23
  (4) Other transformers  
  (a) having a power handling capacity not exceeding 1 kVA 8504.31.00
  (b) having a power handling capacity exceeding 1 kVA but not exceeding 16kVA 8504.32.00
  (c) having a power handling capacity exceeding 500 kVA 8504.34.00
  (5) Electric inverter 8504.40.10
  (6) Battery chargers 8504.40.30
  (7) Voltage regulators and stabilisers (other than automatic) 8504.40.40
  (8) Choke coils (chokes) 8504.50.10
  (9) Sparking plugs 8511.10.00
  (10) Ignition magnetos ; magneto dynamos; magnetic fly wheels 8511.20
  (11) Distributors ; ignition coils 8511.30
  (12) Starter motors and dual purpose starter generators 8511.40.00
  (13) Other generators 8511.80.00
  (14) Electrical lighting or signalling equipment, wind screen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles  
  (a) Lighting or visual signalling equipment of a kind used on bicycles 8512.10.00
  (b) Other lighting or visual signalling equipment 8512.20
  (c) Sound signalling equipment  
  (i) Horns 8512.30.10
  (ii) Other 8512.30.90
  (d) Windscreen wipers, defrosters and demisters 8512.40.00
  (e) Parts 8512.90.00
  (15) Flashlight excluding those for photographic purposes 8513.10.20
  (16) Miners' safety lamps 8513.10.30
  (17) Magneto lamps 8513.10.40
  (18) Brazing or soldering apparatus  
  (a) Soldering irons and guns 8515.11.00
  (b) Other 8515.19.00
  (19) Electric machines and apparatus for resistance welding of metal , fully or partly automatic 8515.21
  (20) Electric machines and apparatus for arc (including plasma arc) welding of metals, fully or partly automatic 8515.31.00
  (21) AC arc welding machinery 8515.39.10
  (22) Argon arc welding machinery 8515.39.20
  (23) High frequency plastic welding machine 8515.80.10
  (24) Burglar alarms 8531.10.10
  (25) Fire alarms 8531.10.20
  (26) Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs , junction boxes)  
  (a) Fuses  
  (i) for a voltage exceeding 1000volts 8535.10
  (ii) for a voltage not exceeding 1000 volts 8536.10
  (b) Automatic circuit breakers  
  (i) for a voltage exceeding 1000volts 8535.21
  (ii) for a voltage not exceeding 1000 volts 8536.20
  (c) Isolating switches and make-and-break switches  
  (i) for a voltage exceeding 1000volts 8535.30
  (ii) for a voltage not exceeding 1000 volts 8536.50
  (d) Lightning arrestors , voltage limiters and surge suppressers for a voltage exceeding 1000 volts 8535.40
  (e) Lamp holders 8536.61
  (f) Plugs and sockets 8536.69
  (g) Motor starters for AC motors  
  (i) for a voltage exceeding 1000volts 8535.90.10
  (ii) for a voltage not exceeding 1000 volts 8536.90.10
  (iii) Motor starters for DC motors for a voltage not exceeding 1000 volts 8536.90.20
  (iv) Control gear and starters for DC motors for a voltage exceeding 1000 volts 8535.90.20
  (h) Junction boxes  
  (i) for a voltage exceeding 1000volts 8535.90.40
  (ii) for a voltage not exceeding 1000 volts 8536.90.30
  (27) Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 and 8536, for electric control or the distribution of electricity  
  (a) for a voltage not exceeding 1000v 8537.10.00
  (b) for a voltage exceeding 1000v 8537.20.00
  (28) Electric filament or discharge lamps, including sealed beam lamp units, and ultra -violet or infra-red lamps; Arc lamps  
  (a) Sealed beam lamp units 8539.10.00
  (b) Tungsten halogen lamps 8539.21
  (c) Bulbs  
  (i) Miniature bulbs 8539.29.30
  (ii) Other for automobile lamps 8539.29.40
  (iii) Other 8539.29.90
  (d) Compact fluorescent lamps 8539.31.10
  (e) Mercury vapour lamps 8539.32.10
  (f) Sodium vapour lamps 8539.32.20
  (g) Metal halide lamps 8539.32.30
  (h) Energy efficient triphosphor fluorescent lamps 8539.39.10
  (i) Arc lamps 8539.41.00
  (j) Parts 8539.90
  (29) Ignition wiring sets and other wiring sets of a kind used in vehicles , aircrafts or ships 8544.30.00
  (30) Chandeliers and other electric ceiling or wall lighting fittings 9405.10
  (31) Electric table, desk, beside or floor standing lamps 9405.20
  (32) Other electric lamps and lighting fittings including search lights and sport lights 9405.40
  (33) Fans  
  (a) table fans 8414.51.10
  (b) ceiling fans 8414.51.20
  (c) pedestal fans 8414.51.30
  (d) railway carriage fans 8414.51.40
  (34) Air ciruculators 8414.59.10
34 Electronic goods (i) electronic systems, instruments, apparatus and appliances including audio & video cassette tape recorder, compact disc writer, video cassette players, automatic teller machines, music systems, amplifier, graphic equalizer, synthesizer, tuner, tape deck, record player, record changer, compact disc player, speaker, sales register; (ii) components, spare parts and accessories thereof including cathode ray tube, sleeves, casings, cappings, switches, plugs, holders, jacks, connectors, chokes, starters, relays, fuses, head cleaners and lubricants of all kinds other than those specifically included in any lubricants of all kinds other than those specifically included in any other entry in this List or in any of the Schedules.  
  (1) Turntables (record-decks), record players, cassette players and other sound reproducing apparatus not incorporating a sound recording device 8519
  (2) Magnetic tape recorders and other sound recording apparatus whether or not incorporating a sound reproducing device  
  (a) Dictating machines not capable of operating without an external source of power 8520.10.00
  (b) Other magnetic tape recorders incorporating sound reproducing apparatus  
  (i) Heavy duty tape recorders 8520.33.10
  (ii) Compact disc recording apparatus 8520.90.10
  (3) Video recording or reproducing apparatus whether or not incorporating a video tuner; DVD player 8521
  (4) Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521 8522
  (5) Video monitors  
  (a) Colour 8528.21
  (b) Black and white or other monochrome 8528.22.00
  (6) Video projectors 8528.30
  (7) Digital diaries  
35 Electronic Toys  
36 Empty gas cylinders  
  (1) Iron or steel  
  (a) liquefied petroleum gas cylinder 7311.00.10
  (b) Low pressure cylinder (working pressure up to 35.2 KG/sq. C.m. other than L.P.G.) 7311.00.20
  (c) High pressure cylinder (working pressure exceeding 35.2 KG/sq. C.m.) 7311.00.30
  (d) Other 7311.00.90
  (2) Aluminium containers for compressed or liquefied gas 7613
37 Explosives prepared, other than propellant powders  
  (1) Industrial explosives 3602.00.10
  (2) Other explosives 3602.00.90
38 Fire fighting equipments and devices  
  (1) Preparations and charges for fire-extinguishers, charged fireextinguishing grenades 3813.00.00
  (2) Fire-extinguishers, whether or not charged 8424.10.00
39 Fire works including coloured matches 3604.10.00
40 Floor and wall tiles of all varieties other than marbles, granite and their slabs and tiles in any form.  
  (1) Ecaussine and other calcareous monumental or building stone  
  (a) Alabaster 2515.20.10
  (b) Other 2515.20.90
  (2) Sandstone  
  (a) Crude or roughly trimmed 2516.21.00
  (b) Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 2516.22.00
  (3) Other monumental or building stone  
  (a) Pakur stone 2516.90.10
  (b) Stone boulders 2516.90.20
  (c ) Other 2516.90.90
  (4) Granules, chippings and powder  2517.49.00
  (5) (a) Cement tiles for mosaic 6810.19.10
  (b) Other cement based tiles 6810.19.90
  (6) Asbestos cement tiles 6811.20.20
  (7) Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing 6908
  (8) Others XXXX ";
41 Floor coverings, that is to say, (i) carpets, durries, druggets, kalins, galichas, carpetry and rugs whether tufted, piled or otherwise whether made from cotton, silk, synthetic or other fibres, whether machine made, handmade or made on handlooms but excluding jute carpets, coir carpets or mattings, handmade or handloom made woven durries and jamakkalams; (ii) Laminated, impregnated or coated matting materials such as linoleum including PVC (vinyl) materials  
  (1) Floor coverings of polymers of vinyl chloride  
  (a) Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts 3918.10.10
  (b) other 3918.10.90
  (2) Floor coverings of other plastics  
  (a) of linoxyn 3918.90.10
  (b) wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts 3918.90.20
  (c ) other 3918.90.90
  (3) Carpets and other textile floor coverings, knotted , whether or not madeup  
  (a) of wool or fine animal hair 5701.10.00
  (b) of cotton 5701.90.10
  (c) of other textile materials 5701.90.90
  (4) Carpets and other textile floor coverings , woven, not tufted or flocked , whether or not made up , including 'Kelem' , 'Schumacks' , ' Karamanie' and similar hand woven rugs 5702
  (5) Carpets and other textile floor coverings , tufted , whether or not made up 5703
  (6) Carpets and other textile floor coverings , of felt, not tufted or flocked , whether or not made up 5704
  (7) Other carpets and other Textile Floor Coverings , whether or not made up 5705
  (8) Linoleum 5904.10.00
42 Food - (i) Ready to serve foods and food preparations including instant foods, sauces, jams, marmalades, jellies (ii) Fried, roasted or salted kernels; (iii) Essences of all kinds and powders or tablets used for making food preparations other than those specified elsewhere in this list or in any of the schedules.  
  (1) Sauces  
  (a) Soya sauce 2103.10.00
  (b) Tomato ketchup and other tomato sauces 2103.20.00
  (c ) Chilli sauce 2103.90.20
  (d) Mayonnaise and salad dressings 2103.90.30
  (2) Jams, marmalades, jellies 2007
  (3) Cashew nut, roasted, salted or roasted and salted 2008.19.10
  (4) Other roasted nuts and seeds 2008.19.20
  (5) Other nuts, otherwise prepared or preserved 2008.19.30
  (6) Mixed condiments and mixed seasoning 2103.90.40
  (7) Soups and broths and preparations thereof; Homogenised composite food preparations 2104
  (8) Sugar syrup containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup, glucose syrup and malto-dextrine syrup 2106.90.40
  (9) Compound preparations for making non-alcoholic beverages 2106.90.50
  (10) Food flavouring material 2106.90.60
  (11) Custard powder 2106.90.80
43 Footwear of all kinds and its parts other than those covered under entry 87 of the Third Schedule.  
44 Fur, skins with fur, and articles made of fur and skin  
  (1) Raw fur skins 4301
  (2) Tanned or dressed fur skins unassembled or assembled (without the addition of other materials) 4302
  (3) Articles of apparel, clothing accessories and other articles of fur skins 4303
  (4) Artificial fur and articles thereof 4304
45 Furniture made from any material whether sold in assembled or unassembled form and ready to assemble, and parts thereof.

Explanation:- Slotted angles, gussets, plates, panels and strips which when assembled form furniture or equipments, shall be deemed to be furniture or office equipments as the case may be, for the purpose of this item

 
  (1) Seats (other than those of heading 9402) , whether or not convertible into beds, and parts thereof  9401
  (2) Medical, surgical, dental or veterinary furniture; barbers' chairs and similar chairs having rotating as well as both reclining and elevating movements  
  (a) Dentists' , barbers' or similar chairs and parts thereof 9402.10
  (b) Hospital beds with mechanical fittings 9402.90.12
  (c) Parts of hospital beds with mechanical fittings 9402.90.20
  (3) Other furniture and parts thereof 9403
46 Gas stoves and other stoves, burners and other accessories thereof 7321
47 Gases, liquefied or not, other than those specifically mentioned in this List or in any of the Schedules.  
  (1) Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 2705.00.00
  (2) Petroleum gases and other gaseous hydrocarbons  
  (a) Liquefied Natural gas 2711.11.00
  (b) Liquefied propane 2711.12.00
  (c) Liquefied butanes 2711.13.00
48 Glass and glassware other than those specified elsewhere in this List or in any of the Schedules.  
  (1) Cullet and other waste and scrap of glass; glass in the mass 7001.00
  (2) Glass in balls, rods or tubes unworked 7002
  (3) Cast glass and rolled glass in sheets or profiles whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 7003
  (4) Drawn glass and blown glass, in sheets whether or not having an absorbent, reflecting or non-reflecting layer but not otherwise worked 7004
  (5) Float glass and surface ground or polished glass, in sheets whether or not having an absorbent, reflecting or non-reflecting layer but not otherwise worked 7005
  (6) Safety glass, consisting of toughened (tempered) or laminated glass  
  (a) toughened safety glass (tempered) glass of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels 7007.11.00
  (b) bullet-proof glass 7007.21.10
  (7) Multiple-walled insulating units of glass  
  (a) glazed glass, double walled 7008.00.10
  (b) glazed glass, multiple walled 7008.00.20
  (8) Glass mirrors, whether or not framed, including rear-view mirrors 7009
  (9) Glass envelops  
  (a) for fluorescent lamps 7011.10.10
  (b) for filament lamps 7011.10.20
  (c) for cathode ray tubes 7011.20.00
  (d) for electronic valves 7011.90.10
  (10) Drinking Glasses other than of glass ceramics  
  (a) of lead crystal 7013.21.00
  (b) other 7013.29.00
  (11) Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated  
  (a) graduated or calibrated laboratory glassware 7017.90.10
  (b) pharmaceutical glassware 7017.90.20
  (c) hygienic glassware 7017.90.30
  (d) other 7017.90.90
  (12) Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 7019
  (13) Other articles of glass NA
48A Hardware Items  
  (1) Hinges 8302.10
  (2) Tower bolt 8320.41.20
  (3) Aldrop 8302.41.10
  (4) Handle 8302.41.10
  (5) Keyhole 8302.41.10
  (6) Door Stopper 8302.41.10
  (7) Hooks & Eyes 8302.41.10
  (8) Knob 8302.49.00
  (9) Drawer Slides 9403
  (10)Telescopic Slider 8302.42.00
  (11) Slider Wheel 8302.42.00
  (12) Iron Chatty 7323.91.10
  (13) Iron Cup Hooks 7318
  (14) MS clamp for fan fittings 8302.41.90
  (15) MS door clamp 8302.41.90
  (16) G.I.Clamp 8302.41.90
  (17) Grinding wheel 6804.23.10
  (18) Iron hasps and Staples 8302.41.90
  (19) Cast iron well pulley 7325.
49 Helmets  
  (1) Speed glass welding helmets or other helmets meant for industrial use 6506.10.10
  (2) Other 6506.10.90
50 Hospital instruments, apparatus, appliances, tools and aids used in medical, surgical, dental, veterinary sciences or physiotherapy including electrical and electronic equipments and appliances; operation theatre equipments; shadow bulbs and tubes, specially made operation and examination tables and cots and suction apparatus; stands, stretchers, trolleys, dental chairs, laboratory equipments and glassware; stethoscopes, thermometers, lacometers, B.P. instruments, surgical cotton wool; enema cans, bed pans, kidney trays and such other hospital ware; surgical gloves, aprons, operation suits, and the like; cervical collars, abdominal belts telonet paraffin gauze dressing, thermometer, mechanical nasal filters, instrument sterliser, hospitalwares, gypsona plaster of paris, fixed, partial dentures, enameled iron trays, and abasis (used in the hospitals), Hospital instruments - ECG instrument, ECG recording chart, diagnostic and therapeutic equipments, bed elevators etc.  
  (1) Electro cardiograph 9018.11.00
  (2) Ultrasonic scanning apparatus 9018.12
  (3) Magnetic Resonance Imaging Apparatus 9018.13.00
  (4) Scientigraphy apparatus 9018.14.00
  (5) Electro encephalograph 9018.19.10
  (6) Echo cardiograph 9018.19.20
  (7) Ultra violet or infra-red ray apparatus 9018.20.00
  (8) Dental drill engines, whether or not combined on a single base with other dental equipment 9018.41.00
  (9) Ophthalmoscope 9018.50.10
  (10) Tonometers 9018.50.20
  (11) Ophthalmic lasers 9018.50.30
  (12) Instrument and apparatus for measuring blood pressure 9018.90.11
  (13) Stethoscopes 9018.90.12
  (14) Renal dialysis equipment (artificial kidneys, kidney machines and dialysers) 9018.90.31
  (15) Blood transfusion apparatus 9018.90.32
  (16) Haemofiltration instruments 9018.90.33
  (17) Anesthetic apparatus and instruments 9018.90.41
  (18) ENT precision instruments 9018.90.42
  (19) Accupuncture apparatus 9018.90.43
  (20) Endoscopes 9018.90.44
  (21) Hilerial or venous shunts 9018.90.91
  (22) Baby incubators 9018.90.92
  (23) Heart-lung machines 9018.90.93
  (24) Difileirillators 9018.90.94
  (25) Fibrescopes 9018.90.95
  (26) Laproscopes 9018.90.96
  (27) Vetrasonic lithotripsy instruments 9018.90.97
  (28) Apparatus for nerve stimulation 9018.90.98
  (29) Mechano therapy appliances 9019.10.10
  (30) Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration and other therapeutic respiration apparatus 9019.20
  (31) Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 9020.00.00
  (32) X-ray generators and apparatus (non-portable) 9022.14.10
  (33) Portable x-ray machine 9022.14.20
  (34) Clinical thermometers 9025.11.10
  (35) Aprons  
  (a) of polyurethane foam 3926.20.21
  (b) of rubber 4015.90.10
  (36) Bed elevators  
  (37) Bed Pans  
  (38) Enimacan  
  (39) Hospital stands  
  (40) Hospital Stretcher  
  (41) Trolly  
  (42) Instrument sterilize  
  (43) Iron Trays (enameled) and Kindney Trays  
  (44) Mechanical Nosal filters  
  (45) Operation theater Equipments  
  (46) Shadow Bulbs and Tubes  
  (47) Section apparatus  
  (48) Cervical colours  
51 Insulated flexible air ducts made of PVC or other materials 3926.90.99
52 Kitchen ware including crockery, heat resistant cookware, casseroles  
  (1) Tableware and kitchen ware of wood 4419.00
  (2) Tableware and kitchenware of ceramics other than that of chinaware or porcelainware  
  (a) tableware 6912.00.10
  (b) kitchenware 6912.00.20
53 Laminated board of sheet of all varieties and description including expanded polystyrene of all kinds of mica, sunmica, formica, decolam;Worked mica and articles of mica including agglomerated or reconstituted mica, whether or not on a support of paper, paper board or other materials 6814
54 Leather goods.  
  (1) Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 4201.00.00
  (2) With outer surface of leather, of composition leather or of patent leather  
  (a) Toilet bags and cases of leather 4202.11.20
  (b) Satchles 4202.11.30
  (c) Toilet cases 4202.12.10
  (d) Satchels 4202.12.40
  (e) Jewellery box 4202.31.10
  (f) Wallets 4202.31.20
  (3) Articles of apparel and clothing accessories, of leather or of composition leather  
  (a) Jackets and jerseys 4203.10.10
  (b) Gloves, mittens, mitts for use in sports 4203.21
  (c) Gloves for use in industry 4203.29.10
  (d) Other gloves 4203.29.20
  (e) Other Mittens and mitts 4203.29.30
  (f) Belts and bandoliers 4203.30.00
  (g) Apron 4203.40.10
  (4) Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses otherthan leather belting for machinery 4204
  (5) Other articles of leather or of composition leather 4205
55 Lifts, elevators, hoists, whether operated by electricity, hydraulic power, mechanical power or steam  
  (1) Lifts 8428.10
  (2) Hoists other than skip hoists 8425.11.10
  (3) Hoisting machine 8425.19.10
  (4) Hydraulic jacks and hoists 8425.42.00
56 Lighters of all kinds including spark lighters 9613
57 Liquefied petroleum gas 2711.19.00
58 Low sulphur heavy stock (LSHS) 2710.11.90
59 Lubricants 2710.19.80
60 Machinery of all kinds (other than those specifically mentioned in this List or in any of other Schedules) worked by (i) Electricity (ii) Nuclear power (iii) Hydro-dynamic and steam power (iv) Diesel or petrol (v) Furnace oil (vi) Kerosene (vii) Coal including coke and charcoal (viii) Any other form of fuel or power (excluding human or animal labour) (ix) Parts and accessories of machineries and tools used with the machineries mentioned in sub-items (i) and (iii) above. (iii) above.  
  (1) Nuclear power  
  (a) Nuclear reactors 8401.10.00
  (b) Machinery and apparatus for isotopic separation and parts thereof 8401.20.00
  (c ) Fuel elements (cartridges, non-irradiated) 8401.30.00
  (d) Parts of nuclear reactors 8401.40.00
  (2) Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam): super heated water boilers 8402
  (3) Central heating boilers and parts 8403
  (4) Producer or water gas generators 8405.10.10
  (5) Acetylene gas generators 8405.10.20
  (6) Steam turbine and other vapour turbines 8406
  (7) Spark ignition reciprocating or rotary internal combustion piston engines  
  (a) Aircraft engines 8407.10.00
  (b) Marine propulsion engines  
  (I) Outboard motors 8407.21.00
  (ii) Other 8407.29.00
  (c) Reciprocating piston engines of kind used for the propulsion of vehicles  
  (I) for motor cycles (of a cylinder capacity not exceeding 50cc) 8407.31.10
  (ii) for motor cycles (of a cylinder capacity exceeding 50cc but not exceeding 250cc) 8407.32.10
  (iii) for motor cycles ( of a cylinder capacity exceeding 250cc but not exceeding 1000cc) 8407.33.20
  (iv) for motor cars (of a cylinder capacity exceeding 250cc but not exceeding 1000cc) 8407.33.10
  (v) for motor cars (of a cylinder capacity exceeding 1000cc) 8407.34.10
  (d) Petrol engines 8407.90.10
  (e) Kerosene engines 8407.90.20
  (8) Compression - ignition internal combustion piston engines ( diesel or semi-diesel engines 8408
  (9) Parts of spark ignition and compression -ignition internal combustion piston engines 8409
  (10) Hydraulic turbines, water wheels and regulators therefor 8410
  (11) Turbo jets and turbo propellers and other gas turbines 8411
  (12) Other engines and motors except wind turbine engine and its parts 8412
  (13) Reciprocating air compressors 8414.40.10
  (14) Centrifugal air compressors 8414.40.20
  (15) Screw air compressors 8414.40.30
  (16) Spray guns and similar appliances 8424.20.00
  (17) Milking machines 8434.10.00
  (18) Diary machinery 8434.20.00
  (19) Machinery for preparing animal feeding stuffs 8436.10.00
  (20) Poultry incubators and brooders 8436.21.00
  (21) Book binding machinery including book sewing machines 8440.10
  (22) Dry cleaning machines 8451.10
  (23) Ironing machines and presses (including fusing presses)  
  (a) hand ironing press 8451.30.10
  (b) other 8451.30.90
  (24) Sorting, screening, separating or washing machines for coal 8474.10.10
  (25) Crushing or grinding machines for coal 8474.20.20
  (26) Cigar making machinery 8478.10.10
  (27) Cigarette making machinery 8478.10.20
  (28) Transmission shafts (including cam shaft and crank shaft) and cranks 8480.79.00
  (29) Bearing housings incorporating ball or roller bearings 8483.10
  (30) Bearing housings not incorporating ball or roller bearings and plain shaft bearings 8483.20.00
  (31) Gears and gearing other than tooth wheels , chain sprockets and other transmission elements presented separately, ball or roller screws; Gear boxes and other speed changers, including torque converters 8483.30.00
  (32) Metal detectors 8543.30.00
  (33) Mine detectors 8543.89.10
61 Malt  
  (1) Not roasted 1107.10.00
  (2) Roasted 1107.20.00
  (3) Malted milk (including powder) 1901.10.10
  (4) Mixes and doughs for the preparation of bakers' wares 1901.20.00
  (5) Malt extract 1901.90.10
61A Marbles, granite and their slabs and tiles of all varieties.  
62 Measuring devices such as (i) vernier caliper, screw gauge, depth gauge, coating thickness gauge, dial indicator, outside micro meter, mitutoya cylinder gauge, precision thread ring gauge, precision plug gauge, colour comparator, water meters, gas meters, industrial thermometers, parts and accessories thereof; (ii) weighing machines of all kinds including platform scales, weigh bridges, counter scales, spring balances, weighing scales and balances, parts and accessories of such machines and weights used therewith (iii) dipping measures, metric pouring measures, conical measures, cylindrical measures (iv) meter scales, measuring tapes, steel yards and survey chains  
  (1) Drafting tables and machines whether or not automatic 9017.10.00
  (2) Drawing and marking out instruments 9017.20.10
  (3) Mathematical calculating instruments 9017.20.20
  (4) Pantagraph 9017.20.30
  (5) Micrometers and calipers 9017.30.10
  (6) Guages  
  (a) Plug guage 9017.30.21
  (b) Ring guage 9017.30.22
  (c) Slip guage 9017.30.23
  (d) Other 9017.30.29
  (7) Measuring rods and tapes and divided scales 9017.80.10
  (8) Digital thermometers 9025.19.10
  (9) Pyrometers 9025.19.20
  (10) Hydrometers and similar floating instruments 9025.80.10
  (11) Barometers 9025.80.20
  (12) Lactometers 9025.80.30
  (13) Instruments and apparatus for measuring or checking the flow level of liquids, not elsewhere specified 9026.10
  (14) Instruments and apparatus for measuring or checking the pressure, not elsewhere specified 9026.20.00
  (15) Viscometers 9027.80.10
  (16) Calorimeters 9027.80.20
  (17) Instruments and apparatus for measuring the surface or interfocial tension of liquids 9027.80.30
  (18) Gas meters 9028.10.00
  (19) Liquid meters 9028.20.00
  (20) Electricity meters 9028.30
  (21) Revolution counters, production counters, taximeters, mileometers and pedometers 9029.10
  (22) Speed indicators and tachometers; stroboscopes 9029.20
  (23) Multimeters 9030.31.00
  (24) Ammeters, volt meters and watt meters 9030.39.10
  (25) Weighing machines of all kinds  
  (a) personal weighing machines including baby scales; household scales 8423.10.00
  (b) weighing machines, weight of all kinds 8423.90.10
  (c) parts of weighing machinery 8423.90.20
  (26) Spring balances 9016.00.20
  (27) Counter scales 9017.80.90
  (28) Water meters 9026.10.90
  (29) Coating thickness gauge NA
  (30) Colour comparator NA
  (31) Conical measures NA
  (32) Cylindrical measures NA
  (33) Dial indicator NA
  (34) Dipping measures NA
  (35) Industrial thermometers NA
  (36) Meter scales NA
  (37) Metric pouring measures NA
  (38) Platform scales NA
  (39) Survey chains NA
  (40) Weigh bridges NA
63 Meat of poultry, processed and preserved  
  (1) Meat, and edible offal, of the poultry, frozen  
  (a) Of fowls  
  (i) Not cut in pieces, frozen 0207.12.00
  (ii) Cuts and offal, frozen 0207.14.00
  (b) Of turkeys  
  (i) Not cut in pieces, frozen 0207.25.00
  (ii) Cuts and offal, frozen 0207.27.00
  (c ) Of ducks, geese or guinea fowls  
  (i) Not cut in pieces, frozen 0207.33.00
  (ii) Other, frozen 0207.36.00
64 Milk products including, condensed milk, ghee, butter, butter oil, ice creams, margarine, whether or not bottled, canned or packed.  
  (1) Milk and cream in powder, granules or other solid forms, of a fat content by weight not exceeding 1.5%  
  (a) Milk food for babies 0402.10.20
  (b) Other 0402.10.90
  (2) Milk and cream in powder , granules or other solid forms, of a fat content by weight, exceeding 1.5%  
  (a) Not containing added sugar or other sweetening matter 0402.21.00
  (b) Whole milk 0402.29.10
  (c ) Milk powder for babies 0402.29.20
  (d) Condensed milk  
  (i) not containing added sugar or other sweetening matter 0402.91.10
  (ii) other 0402.99.20
  (3) Whey, whether or not concentrated or containing added sugar or other sweetening matter 0404
  (4) Butter 0405.10.00
  (5) Dairy spreads 0405.20.00
  (6) Butter oil 0405.90.10
  (7) Ghee 0405.90.20
  (8) Margarine 1517.10
  (9) Ice cream 2105.00.00
65 Molasses  
  (1) Cane Molasses 1703.10.00
  (2) Molasses edible 1703.90.10
66 Mosquito repellents, electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof  
67 Motor vehicle, chassis of motor vehicles, motor cycles, motor combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, motor engine, trailers, motor bodies built on chassis on motor vehicles and bodies built on motor vessels, components, spare parts and accessories thereof other than those specified elsewhere in this list or in any the Schedules  
  (1) Motor vehicles for the transport of ten or more persons including the driver 8702
  (2) Motor cars, three wheeled vehicles, specialised transport vehicles (such as ambulances and prison vans) and other motor vehicles principally designed for the transport of persons (other than those of heading 8702) including racing cars 8703
  (3) Motor vehicles for the transport of goods such as dumpers, lorries and trucks and three wheeled motor vehicles 8704
  (4) Special purpose motor vehicles other than those principally designed for the transport of persons or goods  
  (a) Crane lorries 8705.10.00
  (b) Mobile drilling derricks 8705.20.00
  (c) Fire-fighting vehicles 8705.30.00
  (d) Concrete-mixer lorries 8705.40.00
  (e) Other 8705.90.00
  (5) Chassis fitted with engines for the motor vehicles of HSN heading No. 8701 to 8705 8706
  (6) Bodies (including cabs) for the motor vehicles of HSN heading Nos. 8701 to 8705 8707
  (7) Parts and accessories of the motor vehicles of HSN other than those specifically mentioned in any other schedule heading Nos. 8701 to 8705 8708
  (8) Tanks and other armoured fighting vehicles, motorised , whether or not fitted with weapons, and parts of such vehicles 8710.00.00
  (9) Motor cycles( including mopeds),scooters and cycles fitted with an auxiliary motor , with or without side-cars 8711
  (10) Parts and accessories of motor cycles, scooters including mopeds  
  (a) Saddles 8714.11.00
  (b) Frames and forks, and parts thereof 8714.91.90
  (c) Wheel rims and spokes 8714.92.90
  (d) Hubs, other than coaster braking hubs and hub brakes, and free-wheel, sprocket wheels 8714.93.90
  (e) Brakes, including coaster braking hubs and hub brakes, and parts thereof 8714.94.00
  (f) Pedals and crank- gear, and parts thereof 8714.96.00
  (11) Trailers  
  (a) Trailers and semi-trailers of the caravan type, for housing or camping 8716.10.00
  (b) Self-loading or self unloading trailers and semi-trailers for agricultural purposes 8716.20.00
  (c) Tanker trailers and tanker semi-trailers 8716.31.00
  (d) Other trailers and semi-trailers 8716.40.00
  (e) Parts and accessories of trailers 8716.90.10
68 Musical instruments not elsewhere specified in any of the schedules  
  (1) Pianos including automatic pianos; Harpsi-chords and other keyboard stringed instruments 9201
  (2) Guitars , violins , harps 9202
  (3) Accordions and similar instruments, mouth organs 9204
  (4) Clarinets 9205.90.20
  (5) Organs, guitars, accordions electrically operated 9207
70 Natural & synthetic essential oils not elsewhere specified in any of the schedules.  
  (1) Essential oils of citrus fruit  
  (a) of bergamot 3301.11.00
  (b) of orange 3301.12.00
  (c ) of lemon 3301.13.00
  (d) of lime 3301.14.00
  (2) Essential oils other than those of citrus fruit  
  (a) of germanium 3301.21.00
  (b) jasmin concentrate 3301.22.10
  (c )of lavender or of lavandin 3301.23.00
  (d) of peppermint 3301.24.00
  (e) Spearmint oil (ex-mentha spicata) 3301.25.10
  (f) Water minto-oil (ex-mentha aquatic) 3301.25.20
  (g) Horsemint oil (ex-mentha sylvestries) 3301.25.30
  (h) Bergament oil (ex-mentha citrate) 3301.25.40
  (3) Other  
  (a) Anise oil 3301.29.11
  (b) Cajuput oil 3301.29.12
  (c) Cananga oil 3301.29.13
  (d) Caraway oil 3301.29.14
  (e) Cassia oil 3301.29.15
  (f) Cedarwood oil 3301.29.16
  (g) Coriander seed oil 3301.29.22
  (h) Dill oil (anethum oil) 3301.29.23
  (i) Eucalyptus oil 3301.29.24
  (j) Fennel seed oil 3301.29.25
  (k) Tuberose oil 3301.29.31
  (l) omitted  
  (m) Patchouli oil 3301.29.34
  (n) Petitgrain oil 3301.29.36
  (o) Rose oil 3301.29.38
  (p) camphor oil 3301.29.41
  (q) Ylang ylang oil 3301.29.43
  (r) Davana oil 3301.29.44
  (s) Cumin oil 3301.29.45
  (t) Celery seed oil 3301.29.46
  (u) Garlic oil 3301.29.47
  (v) Paprika oil 3301.29.48
  (w) Spices' oil not elsewhere specified or included 3301.29.50
  (4) Attars of all kinds in fixed oil base 3301.90.31
  (5) Mustard oil aroma 3301.90.32
  (6) Essence of ambrettolide (ambrette seed oil essence) 3301.90.33
  (7) Synthetic perfumery compounds 3302.90.11
  (8) Synthetic essential oil 3302.90.12
  (9) Aleuritic acid 3302.90.20
71 Non-alcoholic beverages and their powders, concentrates and tablets in any form including;  
  (1) Aerated water, Soda water, Mineral water, water sold in sealed containes or pouches  
  (2) Fruit juices, Fruit concentrates, fruit squash, fruit syrup and pulp, and fruit cordial  
  (3) Soft drink other than aerated branded soft drinks  
  (4) health drinks of all varieties  
  (5) similar other products not specifically mentioned under any other entry in this list or in any other scheudles/  
72 Nuts and kernel such as almond, pistha, walnut, cashew kernel other than those specified elsewhere in this List.  
  (1) Brazil nuts  
  (a) in shell 0801.21.00
  (b) shelled 0801.22.00
  (2) Omitted  
  (3) Almonds  
  (a) in shell 0802.11.00
  (b) shelled 0802.12.00
  (4) Hazelnuts  
  (a) in shell 0802.21.00
  (b) shelled 0902.22.00
  (5) Walnut  
  (a) in shell 0802.31.00
  (b) shelled 0802.32.00
  (6) Chestnuts 0802.40.00
  (7) Mixtures of nuts 0813.50.10
73 Office machines, equipments and apparatuses including franking, address-printing, tabulating, cash registering, cheque writing, accounting, statistical, indexing, card punching and paper shredding machines and apparatuses  
  (1) Addressing machines and address plate embossing machines 8472.20.00
  (2) Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening , closing or sealing mail and machines for affixing or cancelling postage stamps 8472.90.10
  (3) Automatic bank note dispensers 8472.90.30
  (4) Coin sorting machines, coin counting or wrapping machines 8304.00.00
  (5) Calculating machine incorporating a printing device 8470.21.00
  (6) Other calculating machine 8470.30
  (7) Accounting machines  
  (a) Electrically operated 8470.40.10
  (b) Manually operated 8470.40.20
  (8) Cash registers  
  (a) Electrically operated 8470.50.10
  (b) Manually operated 8470.50.20
74 Paints, lacquers, polishes and enamels not otherwise specified in this schedule, including powder paints, stiff paste paints and liquid paints; (ii) Colours (iii) Pigments, including water pigments and leather finishes; (iv) Dry distempers including cement based water-paints, oil-bound distempers, plastic emulsion paints; (v) Varnishes, french polish, bituminous and coal-tar blacks; (vi) Cellulose lacquers, nitro-cellulose lacquers, clear and pigments and nitro-cellulose ancillaries in liquid, semi-solid or pasty forms; (vii) Turpentine oil, bale-oil, white oil; (viii) Diluents and thinners including natural and synthetic drying and semi-drying oils such as double boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, parilla oil, whale oil and tung oil; (ix) Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painters fillings, non-refractory surfacing preparations for facades, indoor walls, false ceiling or the like; (x) Primers of all kinds (xi) All others  
  (1) Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, egobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry other than glass frit and other glass in the form of powder , granules or other than glass frit and other glass in the form of powder , granules or Flakes 3207
  (2) Paints and varnishes (including enamels and lacquers ) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium.  
  (a) Based on polyesters  
  (i) Enamels 3208.10.10
  (ii) Lacquers 3208.10.20
  (iii) Varnishes 3208.10.30
  (iv) Other 3208.10.90
  (b) Based on acrylic or vinyl polymers  
  (i) Enamels 3208.20.10
  (ii) Lacquers 3208.20.20
  (iii) Varnishes 3208.20.30
  (iv) Other 3208.20.90
  (c ) Based on cellulose nitrate or other cellulose derivatives  
  (i) Nitrocellulose lacquers 3208.90.11
  (ii) Other 3208.90.19
  (iii) Synthetic enamel, ultra white paints 3208.90.21
  (iv) Synthetic enamel, other colours 3208.90.22
  (v) Lacquers 3208.90.30
  (vi) Insulating varnish 3208.90.41
  (vii) Slip agents 3208.90.50
  (viii) Other 3208.90.90
  (3) Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a aqueous medium  
  (a) Acrylic emulsion 3209.10.10
  (b) other 3209.10.90
  (c ) Dispersion paints 3209.90.10
  (d ) Emulsion paints not elsewhere specified 3209.90.20
  (4) Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather  
  (a) Dry distemper, including cement based water paints 3210.00.11
  (b) Oil bound distemper 3210.00.12
  (c) Prepared water pigments of a kind used for finishing leather 3210.00.20
  (d) Metallic powder or flakes prepared as paints 3210.00.30
  (e) Poly Tetra Fluoro Ethylene (PTFE)/Silicon resin based coating materials 3210.00.40
  (f) Other 3210.00.90
  (e) Others 3212.90.90
  (5) Artists', students' or sign-board painters' colours, modifying tints, amusement colours and the like, in tablets, jars, bottles, pans or in similar forms or packings 3213
  (6) Glaziers' putty, grafting putty, resin cements , caulking compounds and other mastics; painters' fillings 3214.10.00
  (7) Non-refractory surfacing preparation 3214.90.10
  (8) Resin cement 3214.90.20
  (9) Other 3214.90.90
  (10) Composite solvents and thinners not elsewhere specified or included 3814.00.10
  (11) Prepared paint or varnish removers 3814.00.20
  (12) Paint, distemper, varnish or similar brushes 9603.40.10
  (13) Others XXXX";
75 Pan masala, pan chutney, scented supari and the like  
  (1) Pan masala 2106.90.20
  (2) Supari including scented supari 2106.90.30
  (3) Churna for pan 2106.90.70
  (4) Pan chutney NA
76 Perambulator including push chair for babies, and spare parts, accessories and components thereof  
  (1) Baby carriages 8715.00.10
  (2) Parts 8715.00.20
77 Photographic cameras and enlargers, flash light apparatus, photo blocks, lenses, x-ray films and film packs and plates, x-ray machine, scanners, medical imaging equipments, photo albums, stamp album, photo frames, photo mounts and other parts and accessories required for use therewith.  
  (1) Photographic Cameras  
  (a) Cameras of a kind used for preparing printing plates or cylinders 9006.10.00
  (b) Cameras of a kind used for recording documents on microfilms, microfiche or other microforms 9006.20.00
  (c) Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs , comparison cameras for forensic or criminological purposes 9006.30.00
  (d) Instant print cameras 9006.40.00
  (e) Other cameras with a through-the-lens view-finder (single lens refles (SLR)), for roll film of a width not exceeding 35 mm 9006.51.00
  (f) Others, with roll film of a width less than 35mm 9006.52.00
  (g) Fixed focus 35mm cameras 9006.53.10
  (h) Fixed focus 110mm cameras 9006.59.10
  (2) Photographic enlargers 9008.40
  (3) Flashlight apparatus  
  (a) Discharge -lamp (electronic) 9006.61.00
  (b) Flash bulbs, flash cubes and the like 9006.62.00
  (4) Parts and accessories of heading 9006  
  (a) for cameras 9006.91.00
  (b) other 9006.99.00
  (5) Linear ultra-sound scanner 9018.12.10
  (6) Photo and stamp albums 4820.50.00
  (7) Photo frames  
  (a) of base metals 8306.30.00
  (b) Wooden frames for paintings , photographs, mirrors or similar objects 4414.00.00
78 Pre-stressed concrete poles NA
79 Plywood, hard board, particle board, block board, insulation board, laminated board, batten board, hard or soft wall ceiling, floor boards, and similar boards of wood, of all kinds, whether or not containing any material other than wood; (ii) All other non-soft boards or insulating material made of any other material other than wood  
  (1) Particle board and similar board 4410
  (2) Fibreboard of wood or other lignious materials, whether or not bonded with resins or other organic substances 4411
  (3) Plywood, veneered panels and similar laminated wood 4412
80 Readymix Concrete 3824.50.10
81 Rubber products, synthetic rubber products and products of mixture of rubber and synthetic rubber not elsewhere mentioned in this Schedule or in any other schedule  
  (1) Articles of vulcanised rubber  
  (a) Articles of cellular rubber 4016.10.00
  (b) Floor coverings and mats 4016.91.00
  (d) Boat or dock fenders, whether or not inflatable 4016.94.00
  (e) Rubber cots for textile industry 4016.99.10
  (h) Other 4016.99.90
  (2) Articles of hard rubber  
  (a) Printers' rollers 4017.00.30
  (b) Textile rollers 4017.00.40
  (c ) Type writers and cyclostyling rollers 4017.00.50
  (d) Other 4017.00.90
82 Scientific instruments and lab equipments like optical instruments, electrical instruments, scientific balance, acoustic instruments, and mechanical instruments  
  (1) Microscopes  
  (a) Compound optical microscopes, including those for photomicrography, cine-photomicrography or micro-projection 9011
  (b) Microscopes , other than opical microscopes; Diffraction apparatus 9012
  (2) Direction finding compasses; other navigational instruments and apparatus  
  (a) Direction finding compasses 9014.10.00
  (b) Instruments and appliances for aeronautical or space navigation (other than compasses) 9014.20.00
  (c) Echosounding instruments 9014.80.10
  (d) Sextants 9014.80.20
  (e) Parts and accessories 9014.90.00
  (3) Telescopic sights for fitting to arms 9013.10.10
  (4) Periscopes 9013.10.20
  (5) Lasers, other than laser diodes 9013.20.00
  (6) Surveying (including photo-grammetrical surveying ) hydrographic, oceanographic , hydrological , meteorological or geophysical instruments and appliances; range finders  
  (a) Range finders 9015.10.00
  (b) Theodolites and tachymeters (tacheometers) 9015.20.00
  (c) Photo-grammetrical surveying instruments and appliances 9015.40.00
  (d) Hydrographic instruments 9015.80.10
  (e) Meteorological instruments 9015.80.20
  (f) Geophysical instruments 9015.80.30
  (g) Oceanographic instruments 9015.80.90
  (h) Surveying instruments 9015.80.90
  (I) Scientific instruments (other) NA
  (j) Space navigational instruments NA
83 Shaving set, safety razor, razor blades, razor cartridge, shaving brush, shaving cream, shaving soap, after shave lotion.  
  (1) Safety razor  
  (a) Twin type shaving 8212.10.10
  (b) Other 8212.10.90
  (2) Razor blades  
  (a) Disposable cartridge blade 8212.20.11
  (b) Safety razor blade blanks, in strips 8212.20.20
  (3) Shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes 9603.30.90
  (4) Shaving cream 3307.10.10
  (5) Shaving soap 3307.10.90
  (6) Shave lotion 3401.30.12
  (7) Shaving cream and shaving gel , whether or not containing soap 3401.30.12
  (8) Razor blades NA
84 Shoe polish including shoe wax, cream and whitener 7106
85 Sound transmitting equipments including loudspeakers, dictaphones, amplifiers and similar apparatus for recording and reproducing sound and spare parts and accessories thereof  
  (1) Single loudspeakers mounted in their enclosures 8518.21.00
  (2) Audio-frequency electric amplifiers 8518.40.00
  (3) Electric sound amplifier sets 8518.50.00
  (4) Dictaphones NA
  (5) Sound transmitting equipments (other) NA
86 Soya milk 2202.90.10
87 Strong room or vault doors and ventilators, armored or reinforced safes, strong boxes and doors, cash chests, cash or deed boxes, wall coffers, safe deposit lockers and locker cabinets 8303.00.00
88 Suit cases, brief cases, attache cases, dispatch cases, trunks, purses, hand bags , vanity bags, vanity cases and vanity boxes, other than school bags  
  (1) With outer surfaces of leather, of composition leather or of patent leather  
  (a) Travel goods, trunks, suitcases, sports bags, and other similar items of leather 4202.11.10
  (b) Brief cases 4202.11.40
  (c) Executive cases 4202.11.50
  (d) Vanity cases 4202.11.60
  (e) Attache cases 4202.11.70
  (f) Handbags for ladies 4202.21.10
  (g) Vanity bags 4202.21.20
  (h) Purse 4202.31.20
  (2) With outer surface of plastic or of textile materials  
  (a) Plastic moulded suit-cases 4202.12.20
  (b) Plastic moulded brief-cases 4202.12.30
  (c) Other travel goods 4202.12.50
  (d) Brief cases 4202.12.60
  (e) Executive cases other than plastic moulded 4202.12.70
  (f) Vanity cases 4202.12.80
  (g) Handbags and shopping bags of artificial plastic material 4202.22.10
  (h) Handbags and shopping bags of cotton 4202.22.20
  (i) Handbags and shopping bags of jute 4202.22.30
  (j) Vanity bags of other textile materials 4202.22.40
89 Tarpaulin and products of waterproof cloth, and PVC cloth.  
  (1) Tarpaulin  
  (a) of cotton 6306.11.00
  (b) of synthetic fibres 6306.12.00
  (c ) of jute 6306.19.10
  (2) Venetian or Austrian blinds 6306.19.30
  (3) Tents  
  (a) of cotton 6306.21.00
  (b) of synthetic fibres 6306.22.00
  (c) of other textile materials 6306.29
  (4) Sails  
  (a) of synthetic fibres 6306.31.00
  (b) of cotton 6306.39.10
  (c) of other textile materials 6306.39.90
90 Television sets and component parts and accessories thereof  
  (1) Colour television sets 8528.12
  (2) Black and white and other monochrome 8528.13 
  (3) Television sets, parts NA
91 Timber [Explanation: Timber includes all kinds of wood, standing trees, logs, planks, rafters of any size or variety other than those coming under any specific entry in this schedule or in any other schedule.]  
  (1) Timber in the rough, whether or not stripped of bark or sapwood, or roughly squared  
  (a) Treated with paint, stains, creosote or other preservatives 4403.10.00
  (b) Sawlogs and veneerlogs 4403.20.10
  (c) Dark Red Meranti, Light Red Meranti and Meranti Bakau 4403.41.00
  (d) Teak wood 4403.49.10
  (e) Oak wood 4403.91.00
  (f) Beech wood 4403.92.00
  (g) Andaman Padauk 4403.99.11
  (h) Bonsum 4403.99.12
  (i) Gurgan 4403.99.13
  (j) Khair 4403.99.14
  (k) Lampati 4403.99.15
  (l) Laurel 4403.99.16
  (m) Paliwood 4403.99.17
  (n) Red Sanders 4403.99.18
  (o) Rose wood 4403.99.19
  (p) Sal 4403.99.21
  (q) Sandalwood 4403.99.22
  (r) Semul 4403.99.23
  (s) Walnut wood 4403.99.24
  (t) Anjam 4403.99.25
  (u) Birch 4403.99.26
  (v) Sissoo 4403.99.27
  (w) White cedar 4403.99.28
  (x) Other 4403.99.29
  (2) Railway or tramway sleepers (crossties) of wood 4406
  (3) Wood sawn or chipped lenghtwise, sliced or peeled , whether or not planed, sanded or end-jointed 4407
  (4) Wood (including strips and friezes for parquet flooring , not assembled) continuously shaped (tongued, grooved , rebated , chamfered, V-jointed, beaded , moulded, rounded or the like) along any of its edges or faces , whether or not planed, sanded or end-jointed 4409
  (5) Densified wood , in blocks, plates, strips or profile shapes 4413.00.00
91A Tobacco, tobacco products and tobacco substitutes  
  (1) Unmanufactured tobacco; tobacco refuse 2401
  (2) Cigarillos 2402.10.20
  (3) Cigarettes 2402.20
  (4) Hookah/hoodku/tobacco 2403.10.10
  (5) Smoking mixtures for pipes and cigarettes 2403.10.20
  (6) Homogenised or reconstituted tobacco 2403.91.00
  (7) Chewing tobacco 2403.99.10
  (8) Preparations containing chewing 2403.99.20
  (9) Jarda scented tobacco 2403.99.30
  (10) Snuff 2403.99.40
  (11) Tobacco extracts and essence 2403.99.60
  (12) Cut tobacco 2403.99.70
  (13) other 2403.99.90
  (14) Tobacco Substitutes XXXX";
92 Tooth paste, tooth powder (whether medicated or not), tooth brush and other dentifrices, mouth washes and deodorants  
  (1) Tooth paste 3306.10.20
  (2) Tooth powder 3306.10.10
  (3) Dentrifices  
  (a) in powder 3306.10.10
  (b) in paste 3306.10.20
  (c) other 3306.10.90
  (4) Yarn used to clean between the teeth ( dental floss) 3306.20.00
  (5) Tooth brushes, including dental plate brushes 9603.21.00
  (6) Mouth washes 3306.10.90
  (7) Mouth deodorants 3306.90.00
93 Torch light and bulbs  
  (1) Torch 8513.10.10
  (2) Bulbs 8539.29.20
94 Transmission apparatus for radio, TV; Television cameras; Still image video cameras and other video camera recorders; digital cameras; Wireless microphones, radar apparatus, reception apparatus for radio telephony, radio telegraphy or radio broadcasting; Amplifiers and loud speakers which are used exclusively in such instruments and apparatus.  
  (1) Transmission apparatus  
  (a) Radio broadcast transmitter 8525.10.10
  (b) TV broadcast transmitter 8525.10.20
  (2) Broadcast equipment subsystem 8525.10.30
  (3) Communication jamming equipment 8525.10.40
  (4) Wireless microphone 8525.10.50
  (5) Marine radio communication equipment 8525.20.15
  (6) Amateur radio equipment 8525.20.16
  (7) VSAT terminals 8525.20.91
  (8) Other satellite communication equipment 8525.20.92
  (9) Television cameras 8525.30.00
  (10) Still image video cameras and other video camera recorders; digital cameras 8525.40.00
  (11) Radar apparatus 8526.10.00
  (12) Radio navigational aid apparatus 8526.91
  (13) Radio remote control apparatus 8526.92.00
  (14) Reception apparatus for radio telephony , radio telegraphy or radio broadcasting , whether or not combined in the same housing , with sound recording apparatus or a clock  
  (a) Pocket size radio cassette players 8527.12.00
  (b) Other apparatus combined with sound recording or reproducing apparatus 8527.13.00
  (15) Reception apparatus for radio telephony, radio telegraphy or radio broadcasting 8527.31.00
  (16) Satellite receivers 8528.12.91
  (17) Amplifier  
  (a) Broadcast amplifier 8543.89.71
  (b) Limiting amplifier, video distribution amplifier and stabilising amplifiers 8543.89.72
  (c) RF (radio frequency) power amplifiers and noise generators for communication jamming equipment, static or mobile or manportable 8543.89.91
95 Tyres and tubes other than those for bicycles, tri-cycles, cycle rickshaws, tractors, power tillers, threshers and harvesters, and wheel-chairs; flaps  
  (1) New pneumatic tyres , of rubber  
  (a) of a kind used on motor cars (including station wagon and racing cars) 4011.10
  (b) of a kind used on buses and lorries 4011.20
  (c ) of a kind used on aircraft 4011.30.00
  (d) of a kind used on motor cycle 4011.40
  (e) of a kind used on construction or industrial handling vehicles and machines 4011.62.00
  (2) Retreaded or used pneumatic tyres of rubber. Solid or cushion tyres, tyre treads and tyre flaps, of rubber 4012
  (3) Inner tubes, of rubber  
  (a) for motor cars 4013.10.10
  (b) for lorries and buses 4013.10.20
  (c) for aircraft 4013.90.10
  (d) for motor cycle 4013.90.20
  (e) for off road vehicles, not elsewhere specified or included 4013.90.30
96 Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally insulated flasks, containers and vessels including thermoses, thermic jugs, ice buckets or boxes, tins and receptacles to keep food or beverages or other articles, hot or cold and components and accessories thereof 9617.00
97 Vegetable, mineral and other preparations, food supplements, appetizers, dietical foods and all other preparations for human consumption in liquid, pill, powder forms, whether prepared according to pharmacopial standards or otherwise, other than those specified elsewhere in this list or in any of the schedules.  
  (1) Protein concentrates and textured protein substances 2106.10.00
  (2) Dietical Foods 2106.90.91
  (3) Appetizers NA
  (4) Food supplements (other) NA
  (5) Mineral preparations for human consumption NA
  (6) Vegetable or mineral preparations in liquid, pill or powder forms other than those specified in this list or in any other schedules NA
98 Watches, clocks, time-pieces (whether or not in combination with any other devices), stop watches, time switches, mechanical-timers, time-records, auto print time punching clocks, time-registers, instrument panel clocks of all kinds including all such electronic devices, parts and accessories thereof, watch bands, watch bracelets, watch chains, watch straps  
  (1) Wrist-watches, pocket watches and other watches including stopwatches with case of precious metal or of metal clad with precious metal 9101 
  (2) Wrist-watches, pocket watches and other watches including stopwatches other than those of HSN heading 9101 9102
  (3) Clocks with watch movements excluding clocks of HSN heading 9104 9103
  (4) Instrument panel clocks and clocks of a similar type for vehicles , aircraft , space craft vessels 9104.00.00
  (5) Alarm clocks  
  (a) Electrically operated 9105.11.00
  (b) Other 9105.19.00
  (6) Wall clocks  
  (a) Electrically operated 9105.21.00
  (b) Other 9105.29.00
  (7) Battery accumulator or mains powered clocks 9105.91.00
  (8) Time pieces 9105.99.10
  (9) Time registers; Time recorders 9106.10.00
  (10) Parking meters 9106.20.00
  (11) Time switches with clock or watch movement or with synchronous motor 9107.00
  (12) Watch movements, complete and assembled 9108
  (13) Clock movements , complete and assembled 9109
  (14) Complete watch or clock movement, unassembled or partly assembled (movement sets), Incomplete watch or clock movements assembled; rough watch or clock movements 9110
  (15) Watch cases  
  (a) Cases of precious metal or metal clad with precious metal 9111.10.00
  (b) Cases of base metal, whether or not gold- or silver plated 9111.20.00
  (c) Other cases 9111.80.00
  (16) Clock cases 9112
  (17) Watch straps , watch bands and watch bracelets and parts thereof 9113
  (18) Other watch or clock parts 9114
99 Water - distilled water, medicinal water, ionic water, battery water, de-mineralised water 2851.00.10
100 Water filter of all varieties and descriptions 8421.21
101 Water supply and sanitary equipments and fittings of every description including storage tanks other than those made of PVC; sinks, wash basins, wash basin pedestals, taps, bath showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof;  
  (1) Baths, shower-baths, sinks and wash-basins of plastics 3922.10.00
  (2) Lavatory seats and covers of plastics 3922.20.00
  (3) Toilet articles of plastics 3924.90.10
  (4) Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures  
  (a) of chinaware or porcelain ware 6910.10.00
  (b) other 6910.90.00
  (5) Storage tanks other than PVC  
  (a) Reservoirs, tanks , vats and similar containers ( other than for compressed or liquefied gas ) of iron or steel , of a capacity exceeding 300 litres , whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment  
  (I) G.I. tanks 7309.00.10
  (ii) G.I. barrels and drums 7309.00.20
  (iii) pressed steel tanks 7309.00.30
  (iv) pressure vessels 7309.00.40
  (b) Tanks, casks, drums, cans, boxes and similar containers, (other than for compressed or liquefied gas) of iron or steel , of a capacity not exceeding 300 litres , whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment 7310
  (6) Sanitaryware and parts thereof of iron or steel  
  (a) Sinks and wash basins 7324.10.00
  (b) Baths whether or not enamelled 7324.21.00
  (7) Sanitaryware and parts therof of copper  
  (a) Sanitaryware 7418.20.10
  (b) Parts 7418.20.20
  (8) Reservoirs, tanks, vats and similar containers of Aluminium (other than for compressed or liquefied gas), of a capacity exceeding 300L, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment 7611.00.00
  (9) Reservoirs , tanks, vats and similar containers of a capacity above 300L 7419.99.10
  (10) Sanitaryware and parts thereof of aluminium  
  (a) Sanitaryware 7615.20.10
  (b) Parts 7615.20.20
  (11) Sanitaryware fixtures of lead 7806.00.10
  (12) Sanitaryware fixtures of zinc Taps made of 7907.00.10
  (a) Iron and Steel 8481.80.10
  (b) Non ferrous metal 8481.80.20
  (13) Others XXXX
102 Wigs  
  (a) of synthetic textile materials 6704.11.00
  (b) of human hair 6704.20.10
103 Goods which are not covered by any other entry of this list or by any entry of any of the Schedules to the Kerala Value Added Tax Act, 2003 ****

By order of Governor,

P Mara Pandiyan

Secretary to Government

Explanatory Note

(This does not form part of the notification but is contended to indicate its general purport)

As per the provisions in sub-section (1) of section 6 of the Kerala Value Added Tax Act, 2003, the goods not falling under clause (a) or (c) of that sub-section will be taxable at the rate of 12.5 % and such goods are not specified is a separate schedule in the Act. But clause (d) of the said sub-section empowers the Government to notify a list of such goods. Government have decided to notify the list of such goods taxable at the rate of 12.5 %.

This notification is intended to achieve the above object.