DEMO|

THE NAGALAND VALUE ADDED TAX ACT, 2005 - SCHEDULE HISTORY
-

Body

SCHEDULE  IV

[See section 12(4)(c)]

Goods Taxable at 4 per centum

  Description of goods Rate
     
1 Agar, Dalchini & cloves. 4.75%
2 Agate. 4.75%
3 Agricultural implements not operated manually or not driven by animal. 4.75%
4 Aluminium utensils and enameled utensils. 4.75%
5 Animal Hair, raw hide, skin and wool. 4.75%
6 Arecanut powder. 4.75%
7 Article made of rolled gold and imitation gold. 4.75%
8 Atukulu. 4.75%
9 Bamboo, Thatch and Cane. 4.75%
10 Bamboo matting. 4.75%
11 Bangles made of precious metal. 4.75%
12 Bearings. 4.75%
13 Bed sheet, pillow cover, blanket and other made-ups. 4.75%
14 Beedi leaves. 4.75%
15 Beltings. 4.75%
16 Betelnut including supari. 4.75%
17 Bicycles, tricycles, cycle rickshaws & parts including tyres and tubes. 4.75%
18 Bio-fertilizers and Micronutrients, also plant growth promoters and regulators, herbicides, rodenticide etc. 4.75%
19 Bio-mass briquettes. 4.75%
20 Bone meal. 4.75%
21 Bones of animals, birds, reptiles & fishes. 4.75%
22 Branded Bread. 4.75%
23 Bricks of all kinds, including fly ash bricks, refractory bricks & asphaltic roofing earthen tiles. 4.75%
24 Buckets made of iron and steel, aluminum, plastic or other materials (except precious materials). 4.75%
25 Bukhari. 4.75%
26 Bulk drugs 4.75%
27 Candles. 4.75%
28 Capital goods other than non creditable items mentioned in schedule VII. 4.75%
29 Castings. 4.75%
30 Centrifugal & monobolic & submersible pumps & parts thereof. 4.75%
31 Chemical fertilizers, pesticides, weedicides, insecticides. 4.75%
32 Clay including fire clay, fine china clay and ball clay. 4.75%
33 Coal, including coke in all its forms but excluding charcoal 4.75%
34 Coconut fibre. 4.75%
35 Coconut in shell & separated kernel of coconut other than copra. 4.75%
36 Coffee beans & seeds, cocoa pod, & chicory. 4.75%
37 Coir & Coir products excluding coir mattresses. 4.75%
38 Combs. 4.75%
39 Communications equipments of all types, such as, private branch exchange (PBX) & Electrical Private Automatic Branch. 4.75%
40 Computer stationeries. 4.75%
41 Cottage cheese. 4.75%
42 Cotton & cotton waste. 4.75%
43 Crucibles . 4.75%
44 Cups and glasses of paper and plastics. 4.75%
45 Declared goods as specified in section 14 of the Central Sales Tax Act, 1956, other than goods specified in Schedule-I . 4.75%
46 Drugs and medicines including syringes and dressings. 4.75%
47 Medicated ointments produced under drugs licence, light liquid paraffin of IP grade. 4.75%
48 Edible Oil of all varieties. 4.75%
49 Electrodes. 4.75%
50 Embroidery or zari articles, that is to say, imi, zari, kasab, saima, dabki, chumki, gota sitara, naqsi, kora, glass bead, badla. 4.75%
51 Exchange (EPABX) etc. 4.75%
52 Exercise book, graph book, & laboratory note book, scale, colour box, painting box, drawing book and mathematical instruments. 4.75%
53 Feeding bottle, nipples. 4.75%
54 Ferrous & non- ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those. 4.75%
55 Fibres of all types & fibre waste. 4.75%
56 Fly ash. 4.75%
57 Fried and roasted gram. 4.75%
58 Gabba. 4.75%
59 Hand pumps & spare parts. 4.75%
60 Handmade safety matches. 4.75%
61 Havan samagri including dhoop, agarbatti, sambrani or lobhana. 4.75%
62 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. 4.75%
63 Hing (Asafoetida). 4.75%
64 Honey. 4.75%
65 Hosepipes and fittings thereof. 4.75%
66 Hosiery goods. 4.75%
67 I.T. products including computers, telephones, cell phones, DVD and CD & parts thereof, teleprinter & wireless equipment and parts thereof. 4.75%
68 Ice. 4.75%
69 Imitation jewellery. 4.75%
70 Incense sticks commonly known as agarbati, dhupkathi, or dhupbati. 4.75%
71 Industrial cables including High voltage cables, XLPE Cables, jelly filled cables, optical fibres. 4.75%
72 Insulators. 4.75%
73 Intangible goods of all types, like copyright, patent, rep. license etc. 4.75%
74 Kangri. 4.75%
75 Kattha. 4.75%
76 Kerosene lamp/lantern, petromax, glass chimney. 4.75%
77 Khansari. 4.75%
78 Khoya/Khoa. 4.75%
79 Knitting wool. 4.75%
80 Kuttoo atta. 4.75%
81 Leaf plates and cups-pressed or stitched. 4.75%
82 Lignite. 4.75%
83 Lime, limestone, clinker and dolomite. 4.75%
84 Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate. 4.75%
85 Loi. 4.75%
86 Mat locally known as madur, made wholly or principally of cypercus corymlosus known as gola mathi, madurkathi or cyperus. 4.75%
87 Mat sticks & reed obtainable from Cyperus Kathi, mutha or Cyperus Malaccensis. 4.75%
88 Medical equipment/devices and implants. 4.75%
89 Metal castings of all types. 4.75%
90 Misri, Patasha as part of prasad. 4.75%
91 Hawaii chappals & straps thereof. 4.75%
92 Murmuralu, pelalu, atukulu. 4.75%
93 Napa slabs and Shahabad stones. 4.75%
94 Newars. 4.75%
95 Non-hatchable eggs. 4.75%
96 Non-mechanised boats used by fisherman for fishing. 4.75%
97 Nuts, bolts, screws and fasteners. 4.75%
98 Oil Cake. 4.75%
99 Oil seeds. 4.75%
100 Omitted w.e.f. 7th June, 2011  
101 Ores and minerals. 4.75%
102 Other goods of all types of local importance not notified by states as tax-free goods. 4.75%
103 Packing materials of all kinds. 4.75%
104 Panchamritam, namakatti, vibhuti. 4.75%
105 Paper and newsprint. 4.75%
106 Paper and paper board. 4.75%
107 Pattu. 4.75%
108 Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc including fittings. 4.75%
109 Plastic footwear. 4.75%
110 Plastic granules, plastic powder and master batches. 4.75%
111 Porridge. 4.75%
112 Printed materials including diary, calendar etc. 4.75%
113 Printing ink including toner and cartridges. 4.75%
114 Processed meat, poultry and fish. 4.75%
115 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as Khoi. 4.75%
116 Pulp of bamboo, wood and Reeds. 4.75%
117 Quandakari. 4.75%
118 Railway wagons, engines, coaches and parts thereof. 4.75%
119 Rattan, reed . 4.75%
120 Readymade garments. 4.75%
121 Refractory monolithic. 4.75%
122 Renewable energy devices & spare parts. 4.75%
123 River sand and grit, gravel, boulders and stone chips. 4.75%
124 Sabai grass and rope. 4.75%
125 Safety matches. 4.75%
126 Satu. 4.75%
127 Sewing machine, its parts and accessories. 4.75%
128 Ship and other water vessels. 4.75%
129 Silk fabrics excluding handloom silks unless covered by AED. 4.75%
130 Singhada. 4.75%
131 Sirali, bageshi, baroo, date leaves, baskets, handmade sooma & germa, made only of bamboo. 4.75%
132 Skimmed milk powder and UHT milk. 4.75%
133 Solvent oils other than organic solvent oil. 4.75%
134 Spectacles, parts & components thereof, contact lens & lens cleaner. 4.75%
135 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies. 4.75%
136 Sports goods excluding apparels and footwear. 4.75%
137 Stainless steel sheets. 4.75%
138 Starch. 4.75%
139 Sewing thread. 4.75%
140 Takhti. 4.75%
141 Tamarind. 4.75%
142 Tea leaves. 4.75%
143 Tools. 4.75%
144 Toys excluding electronic toys. 4.75%
145 Tractors, threshers, harvesters & attachments & parts thereof. 4.75%
146 Bulldozers, excavators, earthmovers, dumpers, dippers, pipe-layers, scrappers and the like, and parts & accessories thereof 4.75%
147 Transmission towers. 4.75%
148 Umbrella except garden umbrella. 4.75%
149 Utensils of all kinds, including pressure cookers/pans except utensils made of precious metals. 4.75%
150 Used and unserviceable goods and stores of all kinds. 4.75%
151 Vanaspati ghee ( Hydrogenated Vegetable Oil ). 4.75%
152 Vegetable oil including gingili oil and bran oil. 4.75%
153 Wet dates. 4.75%
154 Willow wicker. 4.75%
155 Wooden crates. 4.75%
156 Works contract on printing works. 4.75%
157 Writing instruments, ink, geometry boxes, colour boxes, crayons and pencil sharpeners. 4.75%
158 Yarn of all kinds, other than cotton & silk yarn in hank. 4.75%
159 Animal (including fish) fats, oils, crude, refined or purified. 4.75%
160 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated nitrosated. 4.75%
161 Acrylic polymers in primary forms. 4.75%
162 Activated carbon, activated natural mineral products, animal black, including spend animal black.. 4.75%
163 Aerials, antennas and parts. 4.75%
164 Aldehydes whether or not with oxygen function, cyclic polymers of aldehydes, paraformaldehyde. 4.75%
165 Alkali or alkaline earth metals, rare earth metals, scandium and yttrium, whether or not intermixed or interalloyd, mercury. 4.75%
166 Aluminum hydroxide. 4.75%
167 Aluminum ores and concentrates. 4.75%
168 Amine-function compounds. 4.75%
169 Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms. 4.75%
170 Ammonia, anhydrous or aqueous solution. 4.75%
171 Animal or vegetable fats boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas. 4.75%
172 Articles for packing of goods of plastics, namely boxes, cases, crates, containers, carboy, bottles, jerry cans & stoppers, lids, caps. 4.75%
173 Artificial graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in the form of paste. 4.75%
174 Benzole. 4.75%
175 Bitumen. 4.75%
176 Borates, peroxoborates (perborates). 4.75%
177 Butadiene. 4.75%
178 Calcium carbides. 4.75%
179 Carbon (carbon blacks & and other forms of carbon not elsewhere specified or included). 4.75%
180 Carbonates, peroxocarbonates (percarbonates), commercial ammonium carbonates containing ammonium carbamate. 4.75%
181 Carboxyamide-function compounds including saccharin and its salts and amine function compounds. 4.75%
182 Carboxyamide-function compounds, amide-function compounds of carbonic acid. 4.75%
183 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxacid, their halogenated. 4.75%
184 Carboys, bottles, jars, phials of glass, of a kind used for the packing goods, stoppers, lids and other closures, of glass. 4.75%
185 Cartons, Boxes (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags, packing container. 4.75%
186 Casein, caseinates and other case in derivatives, casein glues. 4.75%
187 Cathode ray oscilloscopes, Spectrum analysers, Signal analysers. 4.75%
188 Cellulose and its chemical derivatives & cellulose ethers, not elsewhere specified in primary forms. 4.75%
189 Chemical elements doped for use in electronics in the form of discs, wafers or similar forms, chemical compounds doped for use. 4.75%
190 Chlorates and perchlorates, bromates and perbromates, iodates and priodates. 4.75%
191 Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides. 4.75%
192 Chromium ores and concentrates. 4.75%
193 Chromium oxides and hydroxides. 4.75%
194 Cobalt ores and concentrates. 4.75%
195 Cobalt oxides and hydroxides. 4.75%
196 Colour lakes preparations based on colour lakes as specified in Note 3. of chapter 32. 4.75%
197 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black) as specified in Note 2. 4.75%
198 Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip, other than unvulcanized rubber. No.40.06. 4.75%
199 Compounds, inorganic or organic of rare earth metals, of yttrium or of scandium or of mixtures of these metals. 4.75%
200 Computer systems and peripherals, electronic diaries. 4.75%
201 Copper ores and concentrates. 4.75%
202 Copper sulphates. 4.75%
203 Creosole oils. 4.75%
204 Cyanides, cyanide oxides and complex cyanides. 4.75%
205 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 4.75%
206 Cyclic hydrocarbons. 4.75%
207 DATA/Graphic Display tubes, other than Picture tubes and parts. 4.75%
208 DC Micromotors, stepper motors of 37.5 watts. 4.75%
209 Denatured ethyl alcohol of any strength. 4.75%
210 Diazo-. Azo- or Azoxy-compounds. 4.75%
211 Di-Ethylene glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol 4.75%
212 Diodes, transistors & semi-conductor devices. 4.75%
213 Diphosphorus pentaoxide, phosphoric acid and polyphosphoric acids. 4.75%
214 Dithionites and sulphoxylates. 4.75%
215 Electrical apparatus for line telephony or line telegraphy. 4.75%
216 Electrical calculators. 4.75%
217 Electrical capacitors, fixed, variable and parts. 4.75%
218 Electrical resistors. 4.75%
219 Electronic Integrated Circuits and Micro-assemblies. 4.75%
220 Enzymes, prepared enzymes not elsewhere specified or included. 4.75%
221 Esters of other inorganic acids (excluding ester of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated. 4.75%
222 Ethers, ether-alcoholsperoxides, either-peroxides, ketone peroxides (whether or not chemically defined) & their halogenated. 4.75%
223 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and their derivatives. 4.75%
224 Ethylene oxide. 4.75%
225 Ethylene, propylene. 4.75%
226 Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a three membered ring and their halogenated sulphonated. 4.75%
227 Finishing agents, dry carriers to accelerate the dyeing or fixing of due-staffs and other products & preparations, textile, papers. 4.75%
228 Flexible plain films. 4.75%
229 Flurides, fluorosilicates, flouroaluminates and other complex flurine salts. 4.75%
230 Flurine, chlorine, bromine and iodine. 4.75%
231 Fulminates, cyanates and thiocyanates. 4.75%
232 Glass frit and other glass in the form of powder, granules or flakes. 4.75%
233 Glycerol, crude, glycerol waters and glycerol lyes. 4.75%
234 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives. 4.75%
235 Granulated slag (slag sand) from manufacture of iron and steel. 4.75%
236 Halides and halide oxides of non-metals. 4.75%
237 Halogenated derivatives of hydrocarbons. 4.75%
238 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No.29.12. 4.75%
239 HDPE. 4.75%
240 Heterocyclic compounds with nitrogen heteroatom(s) only. 4.75%
241 Heterocyclic compounds with oxygen heteroatom(s) only. 4.75%
242 Hydrazine & hydroxylamine and their inorganic salts other inorganic bases, other metal oxides, hydroxides and peroxides. 4.75%
243 Hydrogen chloride (hydrochloric acid), chlorosulphuric acid. 4.75%
244 Hydrogen, rare gases & and other non-metals. 4.75%
245 Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of strontium or barium. 4.75%
246 Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols. 4.75%
247 Ion-exchangers based on polymers, of heading Nos.39.01 or 49.13 in primary forms. 4.75%
248 Iron oxides and hydroxides. 4.75%
249 Isotopes other than those of heading No.28.44 and compounds, inorganic or organic of such isotopes. 4.75%
250 IT software or any media. 4.75%
251 LCD Panels, LED panels and parts. 4.75%
252 Lead ores and concentrates. 4.75%
253 Liquid Crystal devices, flat panel display devices and parts. 4.75%
254 Liquid glucose (non-medical). 4.75%
255 LLDPE/LDPE. 4.75%
256 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20%. 4.75%
257 Manganese oxides. 4.75%
258 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp & pulps of other fibrous cellulosic materials. 4.75%
259 Methanol. 4.75%
260 Microphones, multimedia speakers, headphones etc. 4.75%
261 Mixed alkylbenzenes & mixed alkylnapthalenes, other those of heading No.27.07 or 29.02. 4.75%
262 Molybdenum ores and concentrates. 4.75%
263 Naphthalene. 4.75%
264 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemicals). 4.75%
265 Natural rubber, batala, gutta pecha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips. 4.75%
266 Nickel ores and concentrates. 4.75%
267 Niobium, tantalum, vanadium or zirconium ores and concentrates. 4.75%
268 Nitric acid, sulphonitric acid. 4.75%
269 Nitrile-functon compounds. 4.75%
270 Nitrites, nitrates. 4.75%
271 Normal paraffin. 4.75%
272 Nucleic acids and their salts, other heterocyclic compounds. 4.75%
273 Optical fibre and optical fibre bundles, cables. 4.75%
274 Optical fibre cables. 4.75%
275 Organic derivatives of hydrazine or of hydroxylamine. 4.75%
276 Organic-sulphur compounds. 4.75%
277 Other ores and concentrates. 4.75%
278 Oxides of boron, boric acids. 4.75%
279 Oxygen-function amino-compounds. 4.75%
280 Paper printed labels, paperboard printed labels. 4.75%
281 Paper-self adhesive tape and printed wrappers used for packing. 4.75%
282 Partially oriented yarn, polyester texurised yarn and waste thereof.. 4.75%
283 Parts and accessories of HSN 84.69,84.70 & 84.71. 4.75%
284 Parts of HSN 85.01. 4.75%
285 Permanent magnets and articles. 4.75%
286 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products in Note 3. 4.75%
287 Phenols. 4.75%
288 Phosphides, whether or not chemically defined excluding ferrophosphorus. 4.75%
289 Phosphinates (hyphosphites), phosphonates (phospgpites) and polyphosphates. 4.75%
290 Phosphoric ester and their salts, including lactophosphates, their halogenated, sulphonated, nitrated or nitrosated derivatives. 4.75%
291 Polyacetals, other polyethers and epoxy resin, in primary forms, polycarbonates, alkyl resins, polyalkylesters & polyesters. 4.75%
292 Polyamides in primary forms. 4.75%
293 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated derivatives. 4.75%
294 Polyester fibre waste. 4.75%
295 Polyester staple fibre & polyester staple fibre fill. 4.75%
296 Polyethylene Terephthalate chips. 4.75%
297 Polymers of propylene in primary forms. 4.75%
298 Potassium dischromate. 4.75%
299 Precious metal ores and concentrates. 4.75%
300 Prepared driers. 4.75%
301 Prepared rubber accelerators, compound plasticizers for rubber or plastics, not elsewhere specified or included anti-oxidizing . 4.75%
302 Prepared unrecorded media for sound recording. 4.75%
303 Printed circuits. 4.75%
304 Printing ink whether concentrated or solid. 4.75%
305 PVC. 4.75%
306 Quaternary ammonium salts and hydroxides, lecithins and other phosphoaminolipids. 4.75%
307 Radio communication receivers, radio Pagers. 4.75%
308 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) & compounds. 4.75%
309 Reaction initiators, reaction accelerators and catalytic preparations not elsewhere specified or included. 4.75%
310 Reclaimed rubber, in primary forms or in plates, sheets or strips. 4.75%
311 Reducers and blanket wash/roller wash used in the printing industry. 4.75%
312 Residual lyes from manufacture of wood pulp whether or not concentrated, desugared or chemically treated, including lignin sulphonate. 4.75%
313 Retarders used in the printing industry. 4.75%
314 Rosin & resin acids and derivatives, thereof, rosin spirit and rosin oils. 4.75%
315 Sacks and bags, of a kind used for packing of goods of jute, or of other textile bast fibres of heading No.53.03. 4.75%
316 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated. 4.75%
317 Self-adhesive plates, sheets, film, strip of plastics whether or not in rolls. 4.75%
318 Signal generators and parts. 4.75%
319 Silicons in primary forms. 4.75%
320 Sodium dischromate. 4.75%
321 Sodium hydroxide (caustic soda), potassium hydroxide(caustic potash) peroxides of sodium or potassium. 4.75%
322 Stoppers, caps and lids ( including crown corks, screw caps and pouring stopper) capsules for bottles, threaded bungs, seals. 4.75%
323 Sulphides of non-metals, commercial phosphorus trisulphide. 4.75%
324 Sulphides, polysulphides. 4.75%
325 Sulphites, thiosulphates. 4.75%
326 Sulphonated, nitrated or nitrosalted derivatives of hydrocarbons whether or not halogenated. 4.75%
327 Sulphur, sublimed or precipitated, colloidal sulphur. 4.75%
328 Sulphuric acid and anhydrides thereof Oleum. 4.75%
329 Suphonamides. 4.75%
330 Switches, connectors, relays for up to 5 amps. 4.75%
331 Synthetic organic colouring matter whether or not chemically defined, preparations based on synthetic organic colouring Note 2. 4.75%
332 Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not containing natural. 4.75%
333 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strips, mixtures of any products. 4.75%
334 Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives.. 4.75%
335 Telephone answering machines. 4.75%
336 Tin ores and concentrates. 4.75%
337 Titanium ores and concentrates. 4.75%
338 Titanium oxides. 4.75%
339 Toluole. 4.75%
340 Transmission apparatus other than apparatus for radio or T.V. broadcasting. 4.75%
341 Tungsten ores and concentrates. 4.75%
342 Uninterrupted power supply. 4.75%
343 Unsaturated acyclic monocarboxylic acids, cyclic mono-carboxylic, their anhydrides, halides, peroxides and peroxyacids. 4.75%
344 Uranium or thorium ores and concentrates. 4.75%
345 Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives. 4.75%
346 Vegetable waxes (other than triglycerides), bees wax, other insect waxes and supermaceti, whether or not refined or coloured. 4.75%
347 Wood tar, wood tar oils wood creosote, wood naptha, vegetable pitch, brewer pitch and similar preparations based on resin acid. 4.75%
348 Word processing machines, electronic typewriters. 4.75%
349 Xylole. 4.75%
350 All processed fruits, vegetable etc. including a jams, jelly, Pickle, fruit squash, paste, fruit drink and fruit juice ( whether in sealed container or otherwise) 4.75%
351 Zinc ores and concentrates. 4.75%
352 Textiles of all varieties' 4.75%