THE NAGALAND VALUE ADDED TAX ACT, 2005 - SCHEDULE
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Body

SCHEDULE - V

[See section 12(4)(d)]

Goods Taxable at 14.5 per centum

	Description of goods	Rate
1	Abrasives including grinding stones, abrasive sheets, wheels, sections, sand paper, emery paper, emery cloth, emery powder, emery paste, water paper and the like.	14.50%
2	Absolute alcohol, methyl alcohol, rectified spirit, neutral spirit and denatured spirit.	14.50%
3	Adhesive of all kinds including gum, glue, adhesive solution, gum paste, lapping compound, liquid Mseal epoxy, shellac, vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes and resin other than those specified elsewhere in this schedule or in any other schedule.	14.50%
4	Advertisement hoarding.	14.50%
5	Aeroplanes 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.	14.50%
6	(i) Air conditioning plants, air conditioners and other air conditiong appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments, (ii) refrigeration plants, & all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee coolers, walk-in-coolers; (iii) Cold storage plants and equipments including refrigeration materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments; (iv) Water cooler-cum heater units; (v) parts & accessories of items (i) to (iv) above.	14.50%
7	Air purifiers, cupboard fresheners and deodorizers, whether odourless or with odour.	14.50%
8	Anti-bed sore made of PVC, rubber or other materials	14.50%
9	Apparatus for making coffee under pressure, commonly known as espresso.	14.50%
10	Arms, ammunitions and explosives of all kinds (i) rifles, pistols & bayonets, truncheons and ammunitions 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.	14.50%
11	Articles & other goods of aluminium, brass, bronze, copper, cadmium, lead and zinc other than specified in any other schedule.	14.50%
12	Articles made from all kinds and all forms of plastic including articles made of polythene, polyvinyl chloride, poly propylene, polyesterene and the like materials, but excluding those specified in any other schedule.	14.50%
13	Articles made of ivory, horn, coconut shell, straw, bamboo, cane, rosewood, sandalwood and other woods other than those specifically included in any other entry in this schedule.	14.50%
14	Articles, equipments for gymnastics and health fitness equipments.	14.50%
15	Asafetida including compounded asafetida.	14.50%
16	Asbestos sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this schedule.	14.50%
17	Asphaltic roofing.	14.50%
18	Baby & adult diapers.	14.50%
19	Bakery products including biscuits of all varieties, cakes, pastries, pizza-breads, other than those specified in any other schedule.	14.50%
20	Baking powder, bread improver, cake gel, vinegar, wheat gluten and edible gelatin used for confectionery and ice creams.	14.50%
21	Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts & accessories thereof including zinc calots and carbon rods.	14.50%
22	Binoculars, monocular, opera glasses, optical telescope, astronomical instruments, microscopes.	14.50%
23	Bleaching powder of all varieties and descriptions.	14.50%
24	Boards such as planner boards, graph boards, writing boards, white mark ceramic steel, dry wipe boards.	14.50%
25	Omitted w.e.f. 1-4-2011	14.50%
26	Cables of all types, other than those specifically included in this schedule or in any other schedule.	14.50%
27	Casurina, Eucalyptus timber.	14.50%
28	Cement including white cement and their substitutes .	14.50%
29	Chinaware, porcelain ware and stoneware articles.	14.50%
30	Cigar cases and cigarette cases, pipe holders, tobacco pipes, cigarette filters and hookah.	14.50%
31	Cinematographic equipments, including video cameras, projectors, overhead projectors, enlargers, plates and cloth required for use therewith, sound recording and reproducing equipments, parts & accessories thereof and lenses, exposed films, film strips, arc or cinema carbons, cinema slides, paper, paper boards required for use therewith.	14.50%
32	Citronella oil	14.50%
33	Clip boards, clutch pencil, black lead, date stamps, dusters, index file clips, pokers, office files of all kinds, paper cutter, black board, black board dusters.	14.50%
34	Coconut products (other than sweets & confectionery and those specifically included under any other item in this schedule).	14.50%
35	Coffee powder including French coffee.	14.50%
36	Collapsible gates, rolling shutters whether operated manually, mechanically or electronically and their parts and grills made of iron and steels.	14.50%
37	Conduit pipes and its fittings.	14.50%
38	Confectionery including toffee, chocolate and sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi & frozen confectionery, frozen desert, chewing gum and the like.	14.50%
39	Cooked food including beverages other than liquor, served in, or supplied from, any-(a) hotel, (b) restaurant, (c) refreshment room, (d) club or (e) eating house.	14.50%
40	Cooking gas other than LPG .	14.50%
41	Cosmetics & 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, sandalwood oil, ramachom oil, cinamom oil, perfumes, scents, snow & 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.	14.50%
42	Cushion, mattresses, pillows, seat cover and other articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam.	14.50%
43	Deccan hemp products other than deccan hemp fibre	14.50%
44	Detergents whether cake, liquid or powder, toilet soap, washing soap, laundry brighteners, abir, blue, stainbusters, stain removers and all kinds of cleaning powder and liquids.	14.50%
45	Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient.	14.50%
46	Diesel locomotive and parts & accessories thereof.	14.50%
47	Doors, windows, ventilators, partitions, stands, ladders, etc. made of any materials.	14.50%
48	Dry fruits, nuts and kernel such as almond, pista, dry grapes, figs, apricots, walnut, cashew kernel other than those specified elsewhere in this schedule .	14.50%
49	Duplicating machines, photo copying machines, reprographic copiers including roneomachines, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts & accessories thereof, ribbons, plates used therewith.	14.50%
50	Electric motor, spare parts and accessories.	14.50%
51	Electrical domestic and commercial appliances including-food processors like grinder, ovens, frying pans, roti- maker, rice maker, rice cooker, deep fat frier, curd maker, hot food cabinet, water heater including immersion heater, electric kettle, electric knife, cooking ranges, washing machine, dish washer, electric iron, electric hair drier, electric hair removre, shavers, electric time switches, mechanical timers, vacuum cleaner, water purifier, drier, coffee roasting appliances, floor polishers, massage apparatus, sharpeners, vending machines other than those specifically included under any other entry in this schedule or in any other schedule.	14.50%
52	Electrical goods of all kinds in the generation, transmission, distribution or in connection with the consumption of electricity, including all kinds of transformers, inverters, voltage stabilizers, wires and cables, 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, penal boards, distribution boards, electrical relays, single phasing preventors, wooden plugs, lightning arrestors, electrical earthenware and porcelainware, circuit breakers, starters, chokes, power supply indicators, winding wires and strips, joining 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 as bells, sirens, indicator panels, burglar or fire alarms other that those specifically included.	14.50%
53	Electronic goods (i) electronic systems, instruments, apparatus and appliances including television, audio & video cassette tape recorder, compact disc writer, audio & video cassettes, audio & video magnetic tapes and DCs, video cassette players, automatic teller machines, music system, 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, electronic wires, sleeves, casings, cappings, cables, switches, plugs, holders, jacks, connectors, chokes, starters, relays, fuses, head cleaners and lubricants of all kinds other than those specifically included in any other entry in this schedule or in any other schedule.	14.50%
54	Electroplated nickel, chromium silver or german silver goods.	14.50%
55	Empty gas cylinders.	14.50%
56	Fax machines and their parts and accessories.	14.50%
57	Fibreglass sheets and articles made of fibreglass other than those specifically included in this schedule or in any other schedule.	14.50%
58	Fire fighting equipments and devices.	14.50%
59	Fire works including coloured matches.	14.50%
60	Floor and wall tiles of all varieties (i) Ceramic tiles, glazed floor, roofing and wall tiles, (ii) Cuddappah stone slabs and shahabad stone slabs, (iii) (a) Granite blocks (rough or raw, (b) Polished granite slabs, including tomb stones, monument slab and head stone, (iv) Black stone, Kota stone or any other natural stone, (v) Marbles, that is to say, (a) Marbles boulders or lumps, (b) Marble slabs (c) Marble chips (d) Marble dusts (e) marble floor tiles and walls tiles (f) Other articles made of marbles (vi) Mosaic tiles, chips and powder.	14.50%
61	Floor coverings, that is to say, (i) carpets, durries, druggets, kalins, galichas, carpentry 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.	14.50%
62	Foam rubber products, plastic foam products, or other synthetic foam products of every description including (i) Sheets, (ii) cushions (iii) Pillows and (iv) mattresses.	14.50%
63	Food- (i) Ready to serve foods and food preparations including instant foods, pickles, chatnis, sauces, jams marmalades, jellies sweets and sweet meats, confectionery, chocolates, toffees and savories like chips and popcorn, (ii) Sweets made of groundnuts, gingelly, (iii) Fried, roasted or salted grams and kemels, (iv) Semi-cooked or semi-processed food stuffs like coconut milk, coconut milk powder. Food mixes, noodle, vermicelli and macaroni including spaghetti and cornflakes, vegetative and animal preparations sold in sealed containers. (v) Food colours, essences of all kinds and powders or tables used for making food preparations; (vi) Fruits other than dry fruits and vegetable products when sold in tins, cans, bottles or in any kind of sealed containers. (vii) Paste of onion, ginger or gartic and similar other pastes and combination thereof, including curry paste when sold in sealed container.	14.50%
64	Footwear of all kinds excluding plastic footwear and hawai chappals.	14.50%
65	Fruit oils like-grape oil, orange oil, lemon oil, lime oil, carrot oil etc (ii) Leaves oil such as mint oil, curry leaf oil etc.	14.50%
66	Fruits sold in preserved form.	14.50%
67	Fur, skins with fur, and articles made of fur, skin.	14.50%
68	Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel..	14.50%
69	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.	14.50%
70	Garden and beach umbrellas and parts thereof.	14.50%
71	Garnet sand.	14.50%
72	Gas stove, burners and other accessories thereof.	14.50%
73	Gases other than those specifically mentioned in this schedule or in any other schedule.	14.50%
74	Glass and glassware other than those specified elsewhere in this schedule or in any other schedule.	14.50%
75	Glycerin.	14.50%
76	Hair - (i) Human hair, (ii) Wigs.	14.50%
77	Handlooms Machinery and parts and accessories thereof.	14.50%
78	Helmets.	14.50%
79	Hollow polyester fibre	14.50%
80	Hospitals instruments, apparatus, appliances, tools and aids used in medical, surgical, dental, veterinary science or physiotherapy including electrical and electronic equipments and appliances, syringes and needles, operation theatre equipments, shadow bulbs and tubes, specially made operation and examination tables and cots and sucion apparatus; stands, stretchers, trolleys, dental chairs, laboratory equipments and glassware; stethoscopes thermometers, lactometers, B.P instruments, surgical cotton wool; enema cans, bed pans, kidney trays and such other hospital ware, surgical gloves, aprons, operation suits, rubber sheets, catheters, I.V. sets and the like; cervical collars, abdominal belts telonet paraffin gauza dressing, ultrasound jelly, pinchers (Steel) medical oxygen, medical kits, medical disposable intravenous administration set, thermometer, mechanical nasal filters, instrument sterlizer, hospitalwares, gypsona plaster of paris, bandage, fixed, partial dentures, enameled iron trays, and abasis.	14.50%
81	Instant tea and instant coffee.	14.50%
82	Insulated flexible air ducts made of PVC or other materials.	14.50%
83	Internal combustion engine, marine engine, diesel engine, oil engine, generators, their spare parts, other then those specifically mentioned in this Schedule.	14.50%
84	Ivory, rosewood and sandalwood articles.	14.50%
85	Jute-cum-polypropylene coverings.	14.50%
86	Key chains and key holders.	14.50%
87	Laboratory reagents, disinfectants.	14.50%
88	Laminated board or sheet of all varities and description including expanded polystyrene of all kinds of mica, sunmica, formica decolam etc.	14.50%
89	Leather goods.	14.50%
90	Lifts, elevators, hoists, whether operated by electricity, hydraulic power, mechanical power or steam.	14.50%
91	Light roofing sheets (obtained by immersing paper mat in bitumen)	14.50%
92	Lighters of all kinds including spark lighters.	14.50%
93	Locks, padlocks and keys (all kinds)	14.50%
94	Low sulphur heavy stock (LSHS)	14.50%
95	Machinery of all kinds other than those specifically mentioned in this schedule 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.	14.50%
96	Maize products that is to say, liquid glucose, dextrose, monohydrate, malto dextrine, glucose "D" maize gluten, maize oil hydro com steep liquor.	14.50%
97	Measuring devices such as (i) vernier caliper, screw gauge, depth gauge, coating thickness guage, dial indicator, outside micro meter, mitutoya cylinder gauge, precision thread rink gauge, precision ply gauge, colour comparator, water meters, gas meters, industrial thermometers, parts and accessories thereof; (ii) & (iii) 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 (iv) dipping measures, metric pouring measures, conical measures, cylindrical measures (v) meter scales, measuring tapes, steel yards and survey chains.	14.50%
98	Meat, poultry, fish , sea fish, fruit and vegetables preserved and sold in airtight containers.	14.50%
99	Menthol	14.50%
100	Mercury	14.50%
101	Metal, alloys, metal powders including metal pastes of all types and grades and metal scraps other than those falling under declared goods.	14.50%
102	Metallic products other than those specified elsewhere in this schedule or in any other schedule.	14.50%
103	Micro cellular rubber.	14.50%
104	Milk products including powder milk, condensed milk, ghee, cheese, butter oil, ice creams, margarine, whether or not bottled, canned or packed.	14.50%
105	Miscellaneous items not covered in any other schedule	14.50%
106	Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof.	14.50%
107	Motor coolant, solvent oil and transformer oil.	14.50%
108	Motor vehicle, chassis of motor vehicles, motor cycles, motor combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, components and accessories thereof.	14.50%
109	Motor, operated electrically or otherwise, and pump operated with or without motor, including spare parts. components and accessories of such motor and pump.	14.50%
110	Musical instruments, electrical and electronic.	14.50%
111	Naphtha.	14.50%
112	Natural & synthetic essential oils not elsewhere specified in this schedule or in any other schedule.	14.50%
113	Non-alcoholic beverage and their powders, concentrates and tables including (i) aerated water, soda water, mineral water, water sold in sealed containers or pouches, (ii) fruit juice, fruit concentrate, fruit squash, fruit syrup and fruit cordial, (iii) soft drinks, (iv) health drinks of all varieties, (v) other nonalcoholic beverages; not falling under any other entry this schedule or in any other schedule.	14.50%
114	Office machines, equipments and apparatuses including franking, address-printing, tabulating, cash registering, cheque writing, accounting, statistical, indexing, punching machines, stapler machines, card punching and paper shredding machines and apparatuses, paper pins, pen stands, pencil lead, pencil sharpeners, permanent markers refill leads, stamp racks, stapler pins, rulers of all kinds, gulli pins and pin studs.	14.50%
115	Paints, lacquers, polished and enamels not otherwise specified in this schedule, including (i) 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, semisolid or pasty forms; (vii) Turpentine oil, bale-oil, white oil; (viii) Diluents and thinners including natural and synthetic drying and semi-drying 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.	14.50%
116	Pan masala, pan chutney, scented supari and the like	14.50%
117	Paper envelopes whether printed or not, paper cups, pulp moulded products such as eggs tray and other paper products.	14.50%
118	Perambulator including push chair for babies, and spare parts, accessories and components thereof	14.50%
119	Photographic cameras and enlargers, flash light apparatus, photo blocks, lenses, films including Xray films and film packs and plates, x-ray machine, scanners, medical imaging equipments, chemicals used in the photographic development and printing process, paper and cloth, photo albums, stamp album, photo frames, photo mounts and other parts and accessories required for use therewith.	14.50%
120	Plaster of paris.	14.50%
121	Playing cards of every description.	14.50%
122	Plywood, laminated and decorative sheets veneer 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.	14.50%
123	Pollution control equipments, namely:- (i) Water pollution control equipments - Coarse screen/micro screen (stainless steel/mild steel), Rotary screen/comminutor (stainless steel/detritor), Racker arms, weirs, paddles, motor with reduction gear arrangements intended for clarifiers for liquid waste treatment, surface aerators/floating aerators and accessories, diffuses of all types for supply of air, in liquid waste treatment, radial arms and accessories for trickling filters, demineraliser for effluent treatment, synthetic packing media for trickling filters, degestors gas maters and electrical heaters for digestors, gas holding tanks for digestors. Pollution control equipments - (ii) instrumentation - B, Oc incubator, C, Oc apparatus, ion analyzer, (iii) Air pollution control equipment - filters (fabric filters, bag filters, vacuum filters), electrostatic precipitators, cyclones, wets.	14.50%
124	Power driven pumps for quids and liquid elevators whether or not fitted with a measuring device excluding centrifugal pumps, monoblock pump sets, submersible pumps and parts and accessories which are actually adapted for use with pumps and valves.	14.50%
125	Power factor and shun capacitors of all kinds	14.50%
126	Rain coat, tarpaulin and products of waterproof cloth, rexine and PVC cloth.	14.50%
127	Ropes of all kinds	14.50%
128	Rough synthetic gem bottles	14.50%
129	RTS grills	14.50%
130	Rubber products, synthetic rubber products and products of mixture of rubber and synthetic rubber including tread rubber not elsewhere mentioned in this Schedule or in any other schedule.	14.50%
131	Saccharine	14.50%
132	Saffron	14.50%
133	Sanitary towels, sanitary napkins, beltless napkins and tampons, baby nappies, disposable diapers.	14.50%
134	Sanitary equipments & fittings of every description including storage tanks, sinks, wash basins pedestals, taps, pipe-fittings, bath showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-made covers used in connection with drainage and sewerage disposals, parts and accessories thereof.	14.50%
135	Scientific instruments and lab equipments like optical instruments, electrical instruments, scientific balnce, acoustic instruments and mechanical instruments.	14.50%
136	Shaving set, safety razor, safety blades, razor cartridge, shaving cream, shaving soap, after shave lotion and hair comb.	14.50%
137	Shoe polish including shoe wax, cream and whitener.	14.50%
138	Silverware	14.50%
139	Sound transmitting equipments including loudspeakers, Dictaphones, amplifiers, and similar apparatus for recording and reproducing sound and spare parts and accessories thereof.	14.50%
140	Soya milk.	14.50%
141	Spiriulina products and other supplementary diet products in the form of pills, powders, capsules, etc.	14.50%
142	Stainless steel products excluding utensils.	14.50%
143	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.	14.50%
144	Studio backgrounds including lighting control reflectors, tri-reflector, modifiers, backgrounds, curtain backgrounds, etc	14.50%
145	Suit cases, brief cases, attaché cases, dispatch cases, trunks.	14.50%
146	Vanity bags, vanity cases and vanity boxes, purses, and hand bags.	14.50%
147	Synthetic gems.	14.50%
148	Tabulating, calculating machines, parts and accessories thereof.	14.50%
149	Tailoring materials, namely needles, scissors, hooks, zips, buckles, measuring tape and stick, collars and collar bones, horn buttons, indent hooks and eyes, jean buttons, knitting pins, long stitch kits, MS coated button/stars, zip fasteners, zippers, cuff links, crochet hooks.	14.50%
150	Tanning barks	14.50%
151	Telecommunication apparatus and ribbons used therewith not falling under any other entry in this schedule or in any other schedule.	14.50%
152	Television sets and component parts and accessories thereof.	14.50%
153	Timber, including all kinds of wood, standing trees, planks, rafters, batten, veneer, bali post of any size or variety other than those coming under any specific entry in this schedule or in any other schedule.	14.50%
154	All tobacco and tobacco products	25%
155	Tools and wear parts such as twist drills, taps, reamers, spanners, screw-drivers, files, cutting pliers, hammers, cutters, dies, button bits, tungsten, carbide wear parts, ceramic industrial wear parts and the like.	14.50%
156	Toothpaste, tooth powder (whether medicated or not ) tooth brush and other dentifrices, mouth washes and deodorants.	14.50%
157	Torch lights and bulbs.	14.50%
158	Toys of all kinds including electrical and electronic toys.	14.50%
159	Transport equipments other than those specifically mentioned in this schedule.	14.50%
160	Typewriters, typewriter ribbon used therewith, whether or not spools, correction fluids and spare parts.	14.50%
161	Tyres and tubes other than those for bicycles, tri-cycles, cycle rickshaws and wheel chairs; flaps.	14.50%
162	Vacuum flasks of all kinds and descriptions including refill 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.	14.50%
163	Vegetable, mineral and other preparations, tonic food supplements, appetizers, dietical foods and all other preparations for human consumption in liquid pill, powder forms, whether prepared according to pharmaceutical standards or otherwise, other than those specified elsewhere in this schedule.	14.50%
164	Vicks	14.50%
165	Vinegar	14.50%
166	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.	14.50%
167	Water- distilled water, medicinal water, ionic water, battery water, de-mineralised water.	14.50%
168	Water filters of all varieties and descriptions	14.50%
169	Water prooffing, damp prooffing and weather prooffing compounds	14.50%
170	Welding rods	14.50%
171	Wireless reception instruments and apparatus, transistor radio, radio radiograms and transistors and components thereof including all electrical valaves, accumulators, amplifiers and loudspeakers which are used exclusively in such instruments and apparatus .	14.50%
172	Omitted	-
173	Yeast-fresh, dried or compressed; yeast extract - paste or powder and yeast cell wall.	14.50%
174	Video tapes and mobile phones the maximum retail price per piece of which exceeds rupees fifteen thousand and above	14.50%
175	Spare parts of motor vehicles	14.50%