SCHEDULE - II
PART-C
The Industrial Inputs and Packing Materials to be taxed @ 4%
(See sub-section (1) of Section 9 and sub-section (2) of Section 13)
No.
(i) winding wires and strips including PVC insulated wires and cables;
(ii) switches, selector switches, fuse-switches unit, sockets, power plugs, accessories thereof;
(iii) contactors, auxiliary contactors, contact block;
(iv) control gears and starters including industrial motor starters, accessories thereof;
(v) ammeter, KWH meter, voltmeter;
(vi) insulating materials, insulator(s);
(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, accessories thereof;
(xi) electrical relays and single phasing preventor and timers;
(xii) overhead transmission line materials including components accessories and spare parts thereof including earth spike, stay set, galvanized iron pin, isolators, lightening arrestors, pre-stressed / cast concrete pole (PCC pole) and cutouts (fuse-unit) used for the distribution of electricity
(xiii) Electrical goods/apparatus for switching protecting or automation of electrical circuit including MCB's, ELCB, RCB, MCCB, Distribution Boxes, Industrial Plug Socket, Main Switches, Change Over Switches, accessories.
(xiv) Circuit Breakers
(xv) High Rupturing capacity fuses
(xvi) Control gears, switch gears & Fuse gears items
(xvii) Motor starters for AC and DC motors
(xviii) Junction boxes
(xix) Programmable logic controller & its spares for automation of Plant & Machinery
(xx) Drives, Machine Tools & its après for automation of Plant & Machinery
(xxi) All type of industrial Motors (AC, DC, HT, LT)
(xxii) All types of Transformer: Power/ Current/ Potential transformer of 33 KV and above.
(xxiii) Turbine, Generator, accessories and spares thereof
(xxiv) All type of Electrical Panels for industrial use
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Explanations:
(1) The Rules for the interpretation of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this notification.
(2) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.
(3) Subject to Explanation 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purpose of the said tariff under that heading or sub-heading will be covered by the scope of this notification.
(4) Where the description against any heading or sub-heading is shown as "other" then the interpretation as provided in Explanation 2 shall apply.
(5) Micronutrients and plant growth promoter or regulators are not covered by the scope of this part