SCHEDULE I
(See section 16)
(1)Artificial limbs
(2) Crutches
(3) Calipers
(4) Corrective shoes
(5) Various kinds of spinal braces
(6) Wheel chairs
(7) Denis brown splints
(8) Various kinds of splints
(9) Braille writer
(10) Braille shorthand writer
(11) Braille watch
(12) Braille writing frame
(13) Braille mathematical instruments
(14) Braille globes and maps (Geography)
(15) Braille thermometer
(16) Braille lactometer
(17) Braille barometer
(18) Hearing aid
(19) Tricycle (for use by handicapped persons)
(20) All kinds of two wheeler/ three wheeler motor vehicles and motor car having engine power upto 1000 cc specially designed and manufactured by the Original Equipment Manufacturer (OEM) Solely for own use by handicapped person.
(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and
(ii) water sold in sealed container