BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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NOTIFICATION No. S.O. 30 dated - 1st April 2006

In exercise of the powers conferred by sub-section (2) of section 14 of the Bihar Value Added Tax Act, 2005 the Governor of Bihar is pleased to make the following amendments to the Schedule I, Schedule II and Schedule III appended to the said Act follow:-

1. The existing Schedule I appended to the said Act, is substituted with the following Schedule I.

Sl.No.	Goods
1	Agricultural implements manually operated or animal driven.
2	Aids and implements used by handicapped persons.
3	Aquatic feed, poultry feed and cattle feed including grass, hay, straw, husk of pulses, de-oiled cake, wheat bran and supplements, concentrates and additives of such feed.
4	Bangles made of any kind of materials except those made of gold, silver and platinum.
5	Betel leaves.
6	Books, periodicals and journals excluding those specified elsewhere in this schedule or any other schedule but including Braille books, Maps, Charts and Globes.
7	Bread except pizza bread containing any type of fruit or vegetable.
8	Bullock cart.
9	Chakla and belan, dal-stirrer.
10	Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi.
11	Charcoal.
12	Coarse grains that is to say all grains other than paddy, rice and wheat.
13	Coconut fiber.
14	Conch Shell and conch shell products.
15	Condoms and contraceptives.
16	Cotton and silk yarn in hank.
17	Curd, Lussi, butter milk and separated milk
18	Duty Entitlement Pass Book (D.E.P.B.)
19	Earthen pot but not including ceramic pot.
20	Electrical energy.
21	Firewood excluding casurina and eucalyptus timber.
22	Fishnet, fishnet fabrics and seeds of fish, prawn and shrimp.
23	Fresh milk and pasteurised milk.
24	Fresh plants, saplings and fresh flowers.
25	Fresh vegetables, including potato and onion, and fresh fruits.
26	Fresh garlic and ginger.
27	Gur, Jaggary and Rub gur
28	Sale of goods, other than kerosene oil, by public distribution system (PDS) shops.
29	Khadi readymade garments and khadi made-ups
30	Handicrafts, household articles made of brass and bell metal.
31	Hosiery Yarn
32	Human blood and blood plasma.
33	Idols, toy and doll made of clay
34	Indigenous handmade musical instruments
35	Indigenous handmade unbranded nuggets, commonly known as bori
36	Indigenous handmade unbranded soap
37	Kite.
38	Kumkum, bindi, alta and sindur.
39	Lac and shellac.
40	Mat locally known as chatai other than that made of plastic in any form.
41	Meat, fish, prawn, and other aquatic products when not cured, or frozen; and dry fish commonly known as sutki mach eggs and livestock and animal hair.
42	National flag
43	Newspaper.
44	Puffed rice, commonly known as murhi; flattened or beaten rice (poha), commonly known as chura; parched rice, commonly known as khoi; murmura; lai; mukundana; lakhtho; tilkut; anarsa; litti and chokha.
45	Papad commonly known as papar
46	Non-judicial stamp paper sold by Government Treasures; postal items like envelope, postcard etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form but does not include first day cover, folder.
47	Rakhi.
48	Raw Jute
49	Raw wool
50	Sabai grass and articles made thereof.
51	Sago and Tapioca globules.
52	Salt.
53	Salted cooked food made wholly or principally of flour, atta, suji or beson that is to say singara, nimki, kachuri, khasta kachauri, luchi, radhaballavi and dalpuri
54	Semen including frozen semen.
55	Silkworm laying cocoon and raw silk.
56	Slate and slate pencils.
57	Sugar manufactured or made in India, misri and batasa.
58	Seeds of all varieties other than those specified elsewhere in this schedule or in any other Schedule.
59	Sweetmeat other than Cake and Pastry but including curd and khoa.
60	Tender green coconut commonly known as daab
61	(i) Textile fabrics made wholly or partly of cotton, rayon, flax, artificial silk or wool manufactured or made in India, other than those specified elsewhere in any other schedule.
	(ii) Cotton textile fabrics, coated, covered, impregnated or laminated with plastics when such fabrics are manufactured or made in India, mosquito net fabrics and mosquito net commonly known as moshari.
62	Tobacco, as referred to in the First Schedule to the Central Excise and Salt Act, 1944, including cigarette, cigar, cheroot, smoking mixture for pipe and cigarette, biri, chewing tobacco, snuff and tobacco for hookah, that is to say, tobacco paste, ready for use in hookah, when all such items are manufactured or made in India.
63	Toddy, Neera and Arak.
64	Unprocessed green leaves of tea
65	Tile frame and brick frame.
66	Water other than- (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and (ii) water sold in sealed container.
67	Sacred thread, commonly known as yagyopawit
68	Clay lamps
69	Sattu

2. After serial number 3 of Schedule II appended to the said Act, the following new serial number 4 and its corresponding entries shall be added, namely: -

Sl.No.	Goods
4	Paddy, Rice, Wheat, Pulses, Flour, Atta, Maida, Suji and Besan.

3. The existing part I of Schedule III appended to the said Act, is substituted with following part I of Schedule III :-

Sl.No.	Goods
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) and spare parts, components and accessories thereof.
4	All intangible goods like copyright, patent, and replenishment (REP) license 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.
6	All types of toys except those specified elsewhere in this schedule or any other schedule and excluding electronic toys.
7	All types of yarn including jute yarn and jute twine and sewing thread but excluding cotton and silk yarn in hank.
8	All utensils including pressure cookers and pans excepting utensils made of precious metals.
9	Aluminium conductor steel reinforced (ACSR), all aluminium conductor(AAC) , and all aluminium alloy conductor(AAAC).
10	Areca nut powder and betel nut.
11	Articles made of rolled-gold and imitation gold and all types of imitation jewellery.
12	Asphalt felt, roofing felt, water-proof felt, polymeric felt and plastic felt.
13	Bamboo including split bamboo and cut bamboo.
14	Bagasse.
15	Basic chromium sulphate, sodium bi-carbonate and Bleach liquid.
16	Barley.
17	Battery lead,lead ash and separator for storage battery.
18	Bearing including plummer blocks, housing for bearing, locate rings and covers, adopter withdrawal sleeves, lock nut, lock washers, clamps and rolling elements.
19	Beedi leaves.
20	Beltings of all varieties and descriptions.
21	Bicycles, tricycles and cycle rickshaws, and spare parts, accessories and components including tyres and tubes thereof.
22	Biomass briquettes.
23	Bio-fertilisers and micronutrients, plant growth promoters and regulators.
24	Bitumen.
25	Boiler, furnace and parts thereof.
26	Bone meal
27	Household goods such as Jugs, Mugs and Buckets made of iron and steel, aluminium, plastic or other materials, except those made of precious metals.
28	Bulk Drugs.
29	Candles.
30	Cast iron Castings other than those specified elsewhere in this schedule or in any other schedule.
31	Castor oil.
32	Caustic soda, caustic potash and soda ash.
33	Motor, operated electrically or otherwise and centrifugal and monobloc and submersible pumps and spare parts, components and accessories thereof.
34	Chemical fertilizers including basic slag, pesticides, weedicides, insecticides, germicides, fungicides and herbicides, other than bleaching powder.
35	Clay including fireclay, fine china clay and ball clay.
36	Coal tar.
37	Coffee beans, cocoa pod, and chicory.
38	Coir and coir products excluding coir mattresses.
39	Unbranded chanachur, bhujia, dalmoot, fried potato chips and salted peanuts.
40	Cervical spinal collar, brace and or those, hand splint, fracture brace and colostomy including face plate and wafer, dialysis bag, urobag, water seal drainage bag.
41	Cotton and cotton waste.
42	Combs.
43	Cups and glasses of paper and plastic.
44	Crucibles.
45	Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the license issued under the Drugs and Cosmetics Act,1940 but excluding any cosmetics, perfumery, toiletry and hair oil, whether or not such cosmetics, perfumery, toiletry and hair oil is manufactured under any Drug License and whether or not such cosmetics, perfumery, toiletry and hair oil contains any medicinal properties.
46	Medical diagnostic kits.
47	Edible oils other than coconut oil and oil cake.
48	Electrodes, electrical insulators.
49	Embroidery or zari articles, that is to say,- (i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota; (viii) sitara; (ix) naqsi; (x) kora; (xi) glass bead; (xii) badla; (xiii) glzal, (xiv) embroidery machines, (xv) embroidery needles
50	Exercise book, drawing book, graph book, account book and laboratory note book.
51	Fibres of all types and fibre waste.
52	Feeding bottles and nipples.
53	Fried grams and roasted grams.
54	Glass chimney other than chimney for use in gas light and petromax light.
55	Goods as specified in section 14 of the Central Sales Tax Act, 1956.
56	Gypsum of all forms and descriptions.
57	Hand pump parts and fittings.
58	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.
59	Hollow polyester fibre.
60	Honey.
61	Hose pipes of all varieties and descriptions including their end fittings.
62	Hosiery goods of all varieties and descriptions.
63	Hurricane lantern, kerosene lamp, petromax and accessories and components thereof and gas mantles.
64	Husk of cereals, and bran of cereals other than wheat bran.
65	Ice.
66	Incense sticks commonly known as, agarbati, dhupkathi, Dhupbati and havan samagri including sombrani and lobhana.
67	Industrial cables (High voltage cables for voltage exceeding 1000 volt, XLPE Cables, PVC cables,jelly filled cables, optical fibres).
68	IT products as specified in Part-II of this Schedule.
69	Jute batching oil.
70	Knitting wool.
71	Kattha
72	Khandsari.
73	Leaf plates and cups.
74	Lignite.
75	Lime, limestone, clinker and dolomite.
76	Linear alkyl benzene (LAB), Sulphonate Acid, Alfa olefin sulphonate.
77	Maize starch, glucose, maize gluten, maize germ and oil.
78	Mixed PVC stabiliser.
79	Industrial inputs and packing materials as specified in Part-III of this Schedule.
80	Medical equipments, devices and implants.
81	Napa Slabs and Shahabad stones.
82	Newars.
83	Non-ferrous metals and alloys of ferrous and non-ferrous metals, ferrous and non-ferrous metal castings.
84	Nuts, bolts, screws and fasteners.
85	Ores and minerals other than those specified elsewhere in this Schedule.
86	Organic manure.
87	Paper, coated paper, carbon paper, paperboard, paper used for computer printing and newsprint.
88	Paraffin wax- of all grade standards other than food grade standard including standard wax and slack wax.
89	Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes, and fittings thereof.
90	Pizza-bread, bun or bread containing any type of fruit or vegetable.
91	Plant and machineries of all descriptions.
92	Plastic footwear, hawai chappals and parts and components thereof.
93	Plastic granules, plastic powder and master batches.
94	Poppy seeds.
95	Pre-used motor car.
96	Printed materials including diary, calendar and letter pad.
97	Printing ink excluding Toner and cartridges.
98	Porridge and cottage cheese.
99	Processed or preserved vegetables and fruits, other than dry fruits but including fruit jams, jelly, pickle, fruit squash, fruit paste, fruit drink and fruit juice, whether in a sealed container or not, and wet dates.
100	Pulp of bamboo, wood and paper.
101	Rail coaches engines, wagons and freight containers and parts thereof.
102	Readymade garments other than hosiery goods but including necktie, bow and collar.
103	Refrigerant in the form of liquid or gas.
104	Renewable energy devices and spare parts.
105	Residual liquefied hydrogen gas and other gases used as fuel other than liquefied petroleum gas (L.P.G.).
106	Gloves.
107	Rusk that is hardened bread.
108	Safety matches.
109	Scrap of old and condemned battery.
110	Spectacles and parts and components thereof, contact lens and lens cleaner.
111	Sewing machine and its spare and accessories.
112	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 non-mechanised boats.
113	Silk fabrics excluding handloom silk.
114	Skimmed milk powder and UHT milk.
115	Sodium Silicate.
116	Solvent oils other than organic solvent oil.
117	Soya nuggets, commonly known as soya bori.
118	Spices of all varieties and forms including cumin seed, aniseed, turmeric, dry chillies and hing (asafoetida).
119	Sand and grit..
120	Sports goods excluding apparels and footwear.
121	Stainless steel sheets.
122	Starch and starch based glues.
123	(i) Solar thermal device, solar photovoltaic device and combination of solar thermal device and solar photovoltaic device and spare parts of all such devices.
	(ii) Solar fans, solar lights, solar pumps and solar lanterns, which run on electricity generated by photovoltaic devices.
124	Sugar, other than those manufactured in India.
125	Tallow.
126	Tamarind including tamarind seed powder.
127	Tea.
128	Textile fabrics of all varieties, other than those manufactured or made in India including wire cloths and felt, endless or fitted with linking devices of a kind used in paper making machine or any other machine.
129	Torch.
130	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, non-woven 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 cut-off 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, pipe-benders, 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, hack-saws, hack-saw blades and frames, band-saw rolls, dice, die-nuts, tools for carpentry, tools for masons and steel files.
131	Tractors, threshers, harvesters and attachments and parts thereof.
132	Transformers.
133	Transmission towers.
134	Umbrella and spare parts and components thereof but excluding garden umbrella Rain-wear(raincoat).
135	Vanaspati also known as vegetable ghee, manufactured or made in India and sold under various trade names and descriptions, such as Dalda, Kusum, etc.
136	Gingili oil and bran oil.
137	Waste paper.
138	Weighing machines and weighing scales and weights of all kinds.
139	Writing instruments such as lead pencils, pen of all varieties and descriptions, refill, cartridges, nozzles, nib. Geometry boxes, colour boxes, crayons, erasers, pencil sharpeners and writing ink other than those specified elsewhere in any other Schedule.
140	X-Ray film and other diagnostic films.
141	Zipper or zip fasteners and parts thereof.

4. For the existing serial numbers and their corresponding entries in Part II of Schedule III appended to the said Act, the following serial numbers and their corresponding entries shall be substituted, namely:

IT Products

Sl.No.	Goods
1	Word processing machines and electronic type writers
2	Electronic calculators
3	Computer systems and peripherals, electronic diaries
4	Parts and accessories of Sl. No. 1, 2, 3
5	DC Micrometers/stepper motors of an output not exceeding 37.5 watts
6	Parts of goods at Sl. No. 5
7	Uninterrupted Power Supplies (UPS) and their parts
8	Permanent magnets and articles intended to become permanent magnets (Ferrites)
9	Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for digital line systems; Videophones
10	Microphones, Multimedia speakers, headphones, earphones and combined microphone/speaker sets and their parts
11	Parts of telephone answering machines
12	Prepared unrecorded media for sound recording or similar recording of other phenomena
13	IT software on any media
14	Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras. Cellular Telephone.
15	Radio communication receivers, Radio pagers
16	(i) Aerials, antennas and their parts
	(ii) Parts of items Sl. No. 14 and 15
17	LCD Panels, LED Panels and parts thereof
18	Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof
19	Electrical resistors (including rheostats and potentiometers), other than heating resistors
20	Printed circuits
21	Switches, connectors and Relays for upto 5 Amps at voltage not exceeding 250 volts, electronic fuses
22	Data/Graphic display tubes, other than TV picture tubes and parts thereof
23	Diodes, transistors and similar semi-conductor devices; Photosensitive semi-conductor devices, including Photovoltaic cells whether or not assembled in modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals
24	Electronic Integrated Circuits and Micro-assemblies
25	Signal generators and parts thereof
26	Optical fibre cables
27	Optical fibre and optical fibre bundles and cables
28	Liquid Crystal Devices, Flat Panel Display Devices and parts thereof
29	Cathode ray oscilloscopes, Spectrum Analyzers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Network and Logic Analyzer and Signal Analyzer

5. The existing part III of Schedule III appended to the said Act, is substituted with part III of Schedule III in the following manner: -

Industrial Inputs

Sl.No.	Goods
1	Animal (including fish) fats and oils, crude, refined or purified.
2	Glycerol, crude, glycerol waters and glycerol lyes.
3	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	Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemical modified; inedible mixtures or preparations of fats and oils of this chapter.
5	Liquid glucose (non-medicinal).
6	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
7	Copper ores and concentrates.
8	Nickel ores and concentrates.
9	Cobalt ores and concentrates.
10	Aluminium ores and concentrates.
11	Lead ores and concentrates.
12	Zinc ores and concentrates.
13	Tin ores and concentrates.
14	Chromium ores and concentrates.
15	Tungsten ores and concentrates.
16	Uranium or thorium ores and concentrates.
17	Molybdenum ores and concentrates.
18	Titanium ores and concentrates.
19	Niobium, Tantalum, Vanadium or Zirconium ores and concentrates.
20	Precious metal ores and concentrates.
21	Other ores and concentrates.
22	Granulated slag (slag sand) from the manufacture of iron or steel.
23	Benzole.
24	Toluole.
25	Xylole.
26	Napthalene.
27	Phenols.
28	Creosole oils.
29	Normal Paraffin.
30	Butadine.
31	Fluorine, Chlorine, Bromine and Iodine.
32	Sulphur, sublimed or precipitated; colloidal sulphur.
33	Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
34	Hydrogen, rare gases excluding oxygen (medicinal grade).
35	Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed mercury.
36	Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.
37	Sulphuric acid and anhydrides thereof; Oleum.
38	Nitric acid, Sulphonitric acids.
39	Diphosphorous penataoxide; phosphoric acid and polyphosphoric acids.
40	Oxides of boron; boric acids.
41	Halides and halide oxides of non-metals.
42	Sulphides of non-metals; commercial phosphorus trisulphide.
43	Ammonia, anhydrous or in aqueous solution.
44	Sodium hydroxide (caustic soda); Potassium hydroxide (caustic potash); peroxides of Sodium or Potassium.
45	Hydroxide and peroxide of Magnesium; oxides, hydroxides and peroxides of Strontium or Barium.
46	Aluminium hydroxide.
47	Chromium oxides and hydroxides.
48	Manganese oxides.
49	Iron oxides and hydroxides.
50	Cobalt oxides and hydroxides, commercial cobalt oxides.
51	Titanium oxide.
52	Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
53	Fluorides, fluorosilicates, fluoroaluminates and other complex fluorine salts.
54	Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
55	Chlorates and perchlorates; Bromates and perbromates; Iodates and periodates.
56	Sulphides; Polysulphides.
57	Dithionites and sulphoxylates.
58	Sulphites; thiosulphates.
59	Copper sulphate.
60	Nitrites; nitrates.
61	Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates.
62	Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.
63	Cyanides, cyanide oxides and complex cyanides.
64	Fulminates, cyanates and thiocyanates.
65	Borates; peroxoborates (perborates).
66	Sodium dichromate.
67	Potassium dichromate.
68	Radioactive chemical elements and radioactive isotopes (including the fissile chemical isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
69	Isotopes of radioactive chemicals
70	Compounds, inorganic or organic of such isotopes, whether or not chemically defined.
71	Compounds, inorganic or organic, of rare earth metals, of yitrium or of scandium or of mixtures of these metals.
72	Phosphides, whether or not chemically defined, excluding Ferrophosphorus.
73	Calcium carbides.
74	Ethylene, Propylene.
75	Cyclic Hydrocarbons.
76	Halogenated derivatives of Hydrocarbons.
77	Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
78	Methanol.
79	Di-ethylene Glycol, Mono-ethylene Glycol, Triethylene Glycol, Ethylene Glycol, Heavy ethylene Glycol.
80	Phenols, Phenol-alcohols
81	Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.
82	Ethers, ether-alcohols, ether-phenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives.
83	Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.
84	Ethylene oxide.
85	Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.
86	Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
87	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12 of Central Excise Tariff Act, 1985.
88	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
89	Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
90	Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
91	Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and eroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
92	Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
93	Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
94	Amine-function compounds.
95	Oxygen-function amino-compounds.
96	Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.
97	Carboxyamide-function compounds; amidefunction compounds of carbonic acid.
98	Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds.
99	Nitrile-function compounds.
100	Diazo-, Azo- or azoxy-compounds.
101	Organic derivatives of hydrazine or of hydroxylamine.
102	Organo-sulphur compounds.
103	Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.
104	Heterocyclic compounds with oxygen heteroatom(s) only.
105	Heterocyclic compounds with nitrogen heteroatom(s) only.
106	Nucleic acids and their salts, other heterocyclic compounds.
107	Sulphonamides.
108	Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
109	Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
110	Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.
111	Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
112	Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.
113	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding nimal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin .
114	Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matteras; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.
115	Colour lakes; preparations based on colour lakes.
116	Pigments and other colouring matters.
117	Glass frit and other glass, in the form of powder, granules or flakes.
118	Prepared driers.
119	Printing ink whether or not concentrated or solid.
120	Casein, caseinates and other casein derivatives, casein glues.
121	Enzymes; prepared enzymes not elsewhere specified or included.
122	Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures.
123	Activated carbon; activated natural mineral products; animal black, including spent animal black.
124	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall-oil of heading No. 38.03 of Chapter 38 of the First Schedule of the Central Excise Tariff Act, 1985.
125	Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
126	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.
127	Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs 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.
128	Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilizers for rubber or plastics.
129	Reducers and blanket wash/roller wash used in the printing industry.
130	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
131	Mixed alkylbenzenes and mixedalkylnaphthalenes, other than those of heading No. 27.07 or 29.02 of Central Excise Tariff Act, 1985.
132	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
133	Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
134	Retarders used in the printing industry.
135	LLDPE / LDPE.
136	HDPE.
137	Polymers of ethylene in primary forms.
138	Polymers of propylene or of other olefins, in primary forms
139	Polymers of Styrene in primary forms, polysterene resins and maleic resins.
140	Polymers of Vinyl acetate or of other vinyl esters in primary form, other vinyl polymers in primary form.
141	PVC
142	Acrylic polymers in primary forms.
143	Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
144	Polyethylene Terepthalate Chips.
145	Polyamides in primary forms.
146	Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
147	Silicones in primary forms.
148	Petroleum resins, coumarone-indene 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.
149	Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms.
150	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.
151	Ion-exchangers based on polymers of heading Nos. 39.01 to .13 of Central Excise Tariff Act, 1985 in primary forms.
152	Self-adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.
153	Other plates, sheets, film, foil, and strip of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not.
154	Flexible plain films.
155	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	Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.
157	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 of Central Excise Tariff Act, 1985 with any product of this heading, in primary forms or in plates, sheets or strip.
158	Reclaimed rubber in primary forms or in plates, sheets or strip.
159	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	Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.
161	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	Paper printed labels and paperboard printed labels.
163	Paper self-adhesive tape and printed wrappers used for packing.
164	Sacks and bags, of a kind used for the packing of goods, of jute or of other textilebast fibres of heading No. 53.03 of Chapter53 of the First Schedule of the Central Excise Tariff Act, 1,985
165	Hessian and jute cloth, cloth and woven fabric of PP or HDPE and sacks and bags made from such cloth or woven fabric.
166	Carboys, bottles, jars, phials of glass, of a kind used for the packing goods; stoppers, lids and other closures, of glass.
167	Glass fibres (including glass wool and glass filaments) and articles thereof (forexample: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish.
168	Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed bypaper and LDPE.
169	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.
170	Wooden crates , tea chests.
171	Sheets of polyurethene foam.
172	Railway switches, crossings, switch expansion joints, steel turnout sleepers, fish-plates, steel clips, track bolts and nuts, elastic rail clips and railway signal, signalling equipments and accessories and parts thereof.
173	Glass shells, lead glass tubes, filaments, moly wire, lead in wire, caps, dumet wires, solder wire, crapping cement.
174	Scrap of plastic, glass and metals, and broken glass.
175	Flavouring essences, synthetic essential oil.
176	Zinc oxide
177	Red lead, litharge and grey oxide
178	Sodium sulphate.
179	Sodium petroleum sulphonate, calcium petroleum sulphonate.
180	Acid sludge
181	Silicon steel stamping, hollow porcelin bushings, grinding wheel.
182	Insulating papers and boards, insulating fabric tapes and sheets.
183	Petroleum jelly IP.
184	Lay-flat tubes.
185	Polythene bags,plastic bags, pouches and closures.
186	Micro cellular sheets and banwar sheets.
187	Copper clad sheets.
188	Resins, terpene chemicals like pine oil, depentine, DD, turpentine, terpeneol, camphor.
189	Electrical goods, namely,
	(i) winding wires and strips; (ii) switches, selector switches, fuseswitches unit, up to 15 amps. And not in enclosure; (iii) contactors, auxiliary contactors, contact block; (iv) control gears and starters; (v) ammeter, KWH meter, voltmeter; (vi) insulating materials, insulator; (vii) jointing materials; (viii) circuit breakers, HRC fuse, thermostat; (ix) programmable logic controller, timers; (x) switch boards, panel boards, distribution boards, control panels, motor control center, power control center, bus duct, burner control cubicle, control desk, push button station, local control station, kiosk, feeder pillar, SMPS; (xi) electrical relays and single phasing preventor and timers; (xii) overhead transmission line materials including components, accessories and spare parts thereof.
190	Purified terepthalic acid.
191	Articles of metals, namely boxes,cases,crates, containers and their stoppers, caps,lids of metal used for packing of goods (but not including insulated wares).
192	Atta chakki patthar.

6. This notification shall come into force with effect from date of issue.