The Central Goods and Services Tax Act, 2017 Notification
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Body

Schedule III - 9%

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods	Amended By Notification No.
(1)	(2)	(3)	(4)
1.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
2.	1107	Malt, whether or not roasted
3.	1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products[other than tamarind kernel powder].	Description modified By 6/2018-CTR Dt. 25/01/2018
4.	1404 90 10	Bidi wrapper leaves (tendu)
5.	1404 90 50	Indian katha
6.	1517 10	All goods i.e. Margarine, Linoxyn
7.	1520 00 00	Glycerol, crude; glycerol waters and glycerol lyes
8.	1521	Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
9.	1522	Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
10.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
11.	1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
12.	1704	Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajakand sugar boiled confectionery]	(1) Entry substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 6/2018-CTR Dt. 25/01/2018
12A	1804	Cocoa butter, fat and oil	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
12B	1805	Cocoa powder, not containing added sugar or sweetening matter	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
12C	1806	Chocolates and other food preparations containing cocoa	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
13.	1901[other than 1901 20 00]	Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled]	(1) Entry substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description Modified by 17/2023 dt. 19-10-2023
14.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
15.	1904 [other than 1904 10 20]	All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
16.	1905	Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products, un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion	(1) Description modified By 34/2017-CTR Dt. 13/10/2017 (2) Entry substituted By 41/2017-CTR Dt. 14/11/2017 (3) Description modified By 9/2023-CTR Dt. 26/07/2023
16A	2101 11, 2101 12 00	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	Entry inserted By 41/2017-CTR Dt. 14/11/2017
17.	2101 20	All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
18.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
19.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
20.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
21.	2104	Soups and broths and preparations therefor; homogenised composite food preparations
22.	2105 00 00	Ice cream and other edible ice, whether or not containing cocoa
23.	2106	Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 34/2017-CTR Dt. 13/10/2017 (3) Description substituted By 41/2017-CTR Dt. 14/11/2017
24.	2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured[other than Drinking water packed in 20 litres bottles]	Description modified By 6/2018-CTR Dt. 25/01/2018
24A	2202 91 00,2202 99 90	Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages]	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 14/2019-CTR Dt. 30/09/2019
25.	2207	Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]	Description modified By 18/2018-CTR Dt. 26/07/2018 Entry Substituted By 12/2022-CTR Dt. 30/12/2022
25A.	2207 10 12	Spirits for industrial use	Entry Inserted by 17/2023 dt. 19-10-2023
26.	2209	Vinegar and substitutes for vinegar obtained from acetic acid
26A	2404 12 00	Products containing nicotine and intended for inhalation without combustion	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26B	2404 91 00, 2404 92 00, 2404 99 00	Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26C	2515 12 20, 2515 12 90	Marble and travertine, other than blocks	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26D	2516 12 00	Granite, other than blocks	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26E	2601	Iron ores and concentrates, including roasted iron pyrites	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26F	2602	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26G	2603	Copper ores and concentrates	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26H	2604	Nickel ores and concentrates	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26I	2605	Cobalt ores and concentrates	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26J	2606	Aluminium ores and concentrates	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26K	2607	Lead ores and concentrates	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26L	2608	Zinc ores and concentrates	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
26M	2609	Tin ores and concentrates	Entry Inserted By 18/2021-CTR Dt. 28/12/2021
26N	2610	Chromium ores and concentrates	Entry Inserted By 18/2021-CTR Dt. 28/12/2021
27.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
28.	2619	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag	Description substituted By 9/2023-CTR Dt. 26/07/2023
29.	2620	Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
30.	2621	Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]	Description substituted By 41/2017-CTR Dt. 14/11/2017
30A	2706	Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars	(1) Entry inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 06/2022-CTR Dt. 13/07/2022
31.	2707	Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
32.	2708	Pitch and pitch coke, obtained from coal tar or from other mineral tars
33.	2710	Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]	Description substituted By 41/2017-CTR Dt. 14/11/2017
34.	2711	Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
35.	2712	Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
36.	2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
37.	2714	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
38.	2715	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
39.	28	All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goodsFertilizer grade Phosphoric acid]	Description modified By 6/2018-CTR Dt. 25/01/2018
40.	29	All organic chemicals other than giberellic acid
41.		Omitted w.e.f. 01-01-2022	Entry Omitted By 18/2021-CTR Dt. 28/12/2021
42.	3102	Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers
43.	3103	Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers
44.	3104	Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers
45.	3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers
46.	3201	Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)
47.	3202	Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)
48.	3203	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin
49.	3204	Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
50.	3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
51.	3206	Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined
52.	3207	Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes	Description substituted By 41/2017-CTR Dt. 14/11/2017
52A	3208	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
52B	3209	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
52C	3210	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
53.	3211 00 00	Prepared driers
54.	3212	Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
54A	3213	Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings	(1) Entry Inserted By 34/2017-CTR Dt. 13/10/2017 (2) Description substituted By 41/2017-CTR Dt. 14/11/2017
54B	3214	Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
54C	3215	All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
55.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
56.	3301	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases
57.	3302	Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]
57A	3303	Perfumes and toilet waters	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
58.	3304	Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]	Entry substituted By 41/2017-CTR Dt. 14/11/2017
59.	3305	Preparations for use on the hair [except Mehendi paste in Cones]	(1) Entry substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 6/2018-CTR Dt. 25/01/2018
60.	3306	Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]	Entry substituted By 41/2017-CTR Dt. 14/11/2017
60A	3307	Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]	Entry inserted By 41/2017-CTR Dt. 14/11/2017
61.	3401	Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent	Entry substituted By 41/2017-CTR Dt. 14/11/2017
61A	3402	Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]	Entry inserted By 41/2017-CTR Dt. 14/11/2017
61B	3403	Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals	Entry inserted By 41/2017-CTR Dt. 14/11/2017
62.	3404	Artificial waxes and prepared waxes
62A	3405	Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404	Entry inserted By 41/2017-CTR Dt. 14/11/2017
63.	3407	Modelling pastes, including those put up for children's amusement; Preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)	Description Substituted By 34/2017-CTR Dt. 13/10/2017
64.	3501	Casein, caseinates and other casein derivatives; casein glues
65.	3502	Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives
66.	3503	Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501
67.	3504	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein
68.	3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
69.	3506	Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
70.	3507	Enzymes, prepared enzymes
71.	3601	Propellant powders
71A	3602	Prepared explosives, other than propellant powders; such as Industrial explosives	Entry inserted By 41/2017-CTR Dt. 14/11/2017
72.	3603	Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators	Description Substituted By 18/2021-CTR Dt. 28/12/2021
72A	3604	Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles	Entry inserted By 41/2017-CTR Dt. 14/11/2017
73.		Omitted w.e.f. 01-04-2020	Entry Omitted By 03/2020-CTR Dt. 25/03/2020
73A	3606	Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters	Entry inserted By 41/2017-CTR Dt. 14/11/2017
74.	3701	Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)
75.	3702	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
76.	3703	Photographic paper, paperboard and textiles, sensitised, unexposed
77.	3704	Photographic plates, film, paper, paperboard and textiles, exposed but not developed
78.	3706	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films
79.	3707	Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
80.	3801	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
81.	3802	Activated carbon; activated natural mineral products; animal black, including spent animal black
82.	3803 00 00	Tall oil, whether or not refined
83.	3804	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
84.	3805	Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
85.	3806	Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
86.	3807	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
87.	3808	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule -II]	Description modified By 6/2018-CTR Dt. 25/01/2018
88.	3809	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs 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
89.	3810	Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
89A	3811	Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils	Entry inserted By 41/2017-CTR Dt. 14/11/2017
90.	3812	Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber
90A	3813	Preparations and charges for fire-extinguishers; charged fire extinguishing grenades	Entry inserted By 41/2017-CTR Dt. 14/11/2017
90B	3814	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers	Entry inserted By 41/2017-CTR Dt. 14/11/2017
91.	3815	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
92.	3816	Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801
93.	3817	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
94.	3818	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]
94A	3819	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals	Entry inserted By 41/2017-CTR Dt. 14/11/2017
94B	3820	Anti-freezing preparations and prepared de-icing fluids	Entry inserted By 41/2017-CTR Dt. 14/11/2017
96.	3823	Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols
97.	3824	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
98.	3825	Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]
98A	3827	Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included	Entry Inserted By 18/2021-CTR Dt. 28/12/2021
99.		Omitted w.e.f. 25-01-2018	Entry Omitted By 6/2018-CTR Dt. 25/01/2018
100.	3901 to 3913	All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; 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
101.	3914	Ion exchangers based on polymers of headings 3901 to 3913, in primary forms
101A	3915	Waste, Parings and Scrap, of Plastics.	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
102.		Omitted w.e.f. 13-10-2017	Entry Omitted By 34/2017-CTR Dt. 13/10/2017
103.	3916	Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics
104.	3917	Tubes, pipes and hoses, and fittings therefor, of plastics
104A	3918	Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics	Entry inserted By 41/2017-CTR Dt. 14/11/2017
105.	3919	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
106.	3920	Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
107.	3921	Other plates, sheets, film, foil and strip, of plastics
107A	3922	Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics	Entry inserted By 41/2017-CTR Dt. 14/11/2017
108.	3923	Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the items covered in SI. No. 80AA in Schedule II])	Description modified By 14/2019-CTR Dt. 30/09/2019
109.	3924	Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
110.	3925	Builder's wares of plastics, not elsewhere specified
111.	3926	Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 41/2017-CTR Dt. 14/11/2017
112.	4002	Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)
113.	4003	Reclaimed rubber in primary forms or in plates, sheets or strip
114.	4004	powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)	Description modified By 34/2017-CTR Dt. 13/10/2017
115.	4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
116.	4006	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
117.	4007	Vulcanised rubber thread and cord, other than latex rubber thread
118.	4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
119.	4009	Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
120.	4010	Conveyor or transmission belts or belting, of vulcanised rubber
121.	4011	Rear Tractor tyres and rear tractor tyre tubes
121A	4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber	(1) Entry inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Inserted By 24/2018-CTR Dt. 31/12/2018
121B	4013	Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]	Re-numbered By 24/2018-CTR Dt. 31/12/2018
122.	4014	Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]
123.	4015	Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
123A	4016	Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]	(1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017 (1) Entry substituted By 41/2017-CTR Dt. 14/11/2017
123B	4017	Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber	Entry inserted By 41/2017-CTR Dt. 14/11/2017
123C	4201	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material;	Entry inserted By 41/2017-CTR Dt. 14/11/2017
124.	4202	Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]	Description Substituted By 41/2017-CTR Dt. 14/11/2017
124A	4203	Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]	Entry inserted By 41/2017-CTR Dt. 14/11/2017
124B	4205	Other articles of leather or of composition leather	Entry inserted By 41/2017-CTR Dt. 14/11/2017
124C	4206	Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons	Entry inserted By 41/2017-CTR Dt. 14/11/2017
125.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
126.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
127.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
128.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
129.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
130.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
131.	4301	Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.
132.	4302	Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303
132A	4303	Articles of apparel, clothing accessories and other articles of fur skin	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
133.	4304	Artificial fur and articles thereof	Description Substituted By 41/2017-CTR Dt. 14/11/2017
134.	4403	Wood in the rough
135.	4407	Wood sawn or chipped
136.	4408	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]
137.	4409	Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed[other than bamboo flooring]	Description modified By 18/2018-CTR Dt. 26/07/2018
137A	4410	Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
137B	4411	Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
137C	4412	Plywood, veneered panels and similar laminated wood	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
137D	4413	Densified wood, in blocks, plates, strips, or profile shapes	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
137 E	4414	Wooden frames for paintings, photographs, mirrors or similar objects	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
137F	4418	Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery]	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 6/2018-CTR Dt. 25/01/2018
137G	4421	Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
138.	44 or any Chapter	Resin bonded bamboo mat board, with or without veneer in between
139.	44 or any Chapter	Bamboo flooring tiles
140.		Omitted w.e.f. 22-09-2017	Entry Omitted By 27/2017-CTR Dt. 22/9/2017
141.	4501	Waste cork; crushed, granulated or ground cork
142.		Omitted w.e.f. 01-01-2019	Entry Omitted By 24/2018-CTR Dt. 31/12/2018
143.		Omitted w.e.f. 01-01-2019	Entry Omitted By 24/2018-CTR Dt. 31/12/2018
144.		Omitted w.e.f. 01-01-2019	Entry Omitted By 24/2018-CTR Dt. 31/12/2018
145.	4803	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
146.	4806 [Except 4806 20 00, 4806 40 10]	Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
147.	4809	Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets
148.	4811	Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810	Description modified By 06/2022-CTR Dt. 13/07/2022
149.	4812	Filter blocks, slabs and plates, of paper pulp
150.	4813	Cigarette paper, whether or not cut to size or in the form of booklets or tubes
150A	4814	Wall paper and similar wall coverings; window transparencies of paper	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
151.	4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
152.	4817 [Except 4817 30]	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]
153.	4818	Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres
153A.	4819	Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.";	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry substituted By 08/2021-CTR Dt. 30/09/2021
154.	4820	Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]
155.	4821	Paper or paperboard labels of all kinds, whether or not printed
156.	4822	Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
157.	4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays,Braille paper, kites, Paper mache articles]	Description modified By 27/2017-CTR Dt. 22/9/2017
157A.	4906 00 00	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
157B.	4907	Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips). Cheques, loose or in book form	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
157C.	4908	Transfers (decalcomanias).	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
157D.	4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
157E.	4910	Calendars of any kind, printed, including calendar blocks.	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
157F.	4911	Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
158.		Omitted w.e.f. 13-10-2017	Entry Omitted By 34/2017-CTR Dt. 13/10/2017
159.	5402, 5404, 5406	All goods other than synthetic filament yarns	Description Substituted By 34/2017-CTR Dt. 13/10/2017
160.	5403, 5405, 5406	All goods other than artificial filament yarns	Description Substituted By 34/2017-CTR Dt. 13/10/2017
161.	5501, 5502	Synthetic or artificial filament tow
162.	5503, 5504, 5506, 5507	Synthetic or artificial staple fibres
163.	5505	Waste of manmade fibres
163A	56012200	Cigarette Filter rods	Entry Inserted By 6/2018-CTR Dt. 25/01/2018
163B	3923 or 6305	Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods;	Entry Inserted 27/2019-CTR Dt. 30/12/2019
163C	6305 32 00	Flexible intermediate bulk containers	Entry Inserted 27/2019-CTR Dt. 30/12/2019
164.		Omitted w.e.f. 13-10-2017	Entry Omitted By 34/2017-CTR Dt. 13/10/2017
165.		Omitted w.e.f. 13-10-2017	Entry Omitted By 34/2017-CTR Dt. 13/10/2017
166.	6401	Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
167.	6402	Other footwear with outer soles and uppers of rubber or plastics
168.	6403	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
169.	6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
170.	6405	Other footwear
171.	6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
172.	6501	Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt [other than textile caps]	Description modified By 27/2017-CTR Dt. 22/9/2017
173.	6502	Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
174.	6504 00 00	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
175.	6505	Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed	Description Substituted By 41/2017-CTR Dt. 14/11/2017
176.	6506	Other headgear, whether or not lined or trimmed
177.	6507	Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear
177A	6702	Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit	(1) Entry Inserted By 34/2017-CTR Dt. 13/10/2017 (2) Entry Substituted By 41/2017-CTR Dt. 14/11/2017
177B	6703	Wool or other animal hair or other textile materials, prepared for use in making wigs or the like	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
177C	6704	Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
177D	6801	Setts, curbstones and flagstones, of natural stone (except slate)	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
177E	6802	Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] except the items covered in SI. No. 123 in Schedule I	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 18/2018-CTR Dt. 26/07/2018
177F	6803	Worked slate and articles of slate or of agglomerated slate	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
178.	6804	Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials
179.	6805	Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up
180.	6806	Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69
180A	6807	Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
180B	6808	Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
180C	6809	Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
181.	6810	Articles of cement, of concrete or of artificial stone, whether or not reinforced	Description Substituted By 41/2017-CTR Dt. 14/11/2017
182.	6811	Articles of asbestos-cement, of cellulose fibre-cement or the like
182A	6812	Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
182B	6813	Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
182C	6814	Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
182D	6815	Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
182 E	6901	Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
183.	6902	Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
184.	6903	Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths
184A	6904	Ceramic flooring blocks, support or filler tiles and the like	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
184B	6905	Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
185.	6906	Ceramic pipes, conduits, guttering and pipe fittings	Description Substituted By 41/2017-CTR Dt. 14/11/2017
185A	6907	Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
185B	6909	Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
185C	6910	Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
185D	6914	Other ceramic articles	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
186.		Omitted w.e.f. 22-9-2017	Entry Omitted By 27/2017-CTR Dt. 22/9/2017
187.		Omitted w.e.f. 22-9-2017	Entry Omitted By 27/2017-CTR Dt. 22/9/2017
188.		Omitted w.e.f. 14-10-2017	Entry Omitted By 34/2017-CTR Dt. 13/10/2017
189.	7002	Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
189A	7003	Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
189B	7004	Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
189C	7005	Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
189D	7006 00 00	Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
189E	7007	Safety glass, consisting of toughened (tempered) or laminated glass	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
189F	7008	Multiple-walled insulating units of glass	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
189G	7009	Glass mirrors, whether or not framed, including rear-view mirrors	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
190.	7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
190A	7011	Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 18/2021-CTR Dt. 28/12/2021
191.	7013	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
191A	7014	Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
192.	7015	Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses
192A	7016	Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
193.	7017	Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
194.	7018	Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter
195.	7019	Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)	Description Substituted By 18/2021-CTR Dt. 28/12/2021
195A	7020	Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
196.	7201	Pig iron and spiegeleisen in pigs, blocks or other primary forms
197.	7202	Ferro-alloys
198.	7203	Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms
199.	7204	Ferrous waste and scrap; remelting scrap ingots of iron or steel
200.	7205	Granules and powders, of pig iron, spiegeleisen, iron or steel
201.	7206	Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
202.	7207	Semi-finished products of iron or non-alloy steel
203.	7208 to 7212	All flat-rolled products of iron or non-alloy steel
204.	7213 to 7215	All bars and rods, of iron or non-alloy steel
205.	7216	Angles, shapes and sections of iron or non-alloy steel
206.	7217	Wire of iron or non-alloy steel
207.	7218	Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
208.	7219, 7220	All flat-rolled products of stainless steel
209.	7221, 7222	All bars and rods, of stainless steel
210.	7223	Wire of stainless steel
211.	7224	Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
212.	7225, 7226	All flat-rolled products of other alloy steel
213.	7227, 7228	All bars and rods of other alloy steel.
214.	7229	Wire of other alloy steel
215.	7301	Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
216.	7302	Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails
217.	7303	Tubes, pipes and hollow profiles, of cast iron
218.	7304	Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
219.	7305	Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel
220.	7306	Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
221.	7307	Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
222.	7308	Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lockgates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]
223.	7309	Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
224.	7310	Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
225.	7311	Containers for compressed or liquefied gas, of iron or steel
226.	7312	Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
227.	7313	Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel
228.	7314	Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
229.	7315	Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90
230.	7316	Anchors, grapnels and parts thereof, of iron or steel
231.	7317	Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
232.	7318	Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel
233.	7319	knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included
234.	7320	Springs and leaves for springs, of iron and steel
235.	7321	Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]	Description Substituted By 41/2017-CTR Dt. 14/11/2017
235A	7322	Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
236.	7323	Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
236A	7323 9410	Ghamella	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Inserted By 6/2018-CTR Dt. 25/01/2018
236B	7324	Sanitary ware and parts thereof, of iron and steel	Entry Inserted By 6/2018-CTR Dt. 25/01/2018
237.	7325	Other cast articles of iron or steel	Description Substituted By 41/2017-CTR Dt. 14/11/2017
238.	7326	Other articles of iron or steel	Description Substituted By 41/2017-CTR Dt. 14/11/2017
239.	7401	Copper mattes; cement copper (precipitated copper)
240.	7402	Unrefined copper; copper anodes for electrolytic refining
241.	7403	Refined copper and copper alloys, unwrought
242.	7404	Copper waste and scrap
243.	7405	Master alloys of copper
244.	7406	Copper powders and flakes
245.	7407	Copper bars, rods and profiles
246.	7408	Copper wire
247.	7409	Copper plates, sheets and strip, of a thickness exceeding 0.15 mm
248.	7410	Copper foils
249.	7411	Copper tubes and pipes
250.	7412	Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
251.	7413	Stranded wires and cables
252.	7415	Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
252A	7418	All goods [other than table, kitchen or other household articles of copper; Utensils]	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
253.	7419	Other articles of copper [other than Brass Kerosene Pressure Stove]	(1) Entry substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 18/2018-CTR Dt. 26/07/2018
254.	7501	Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
255.	7502	Unwrought nickel
256.	7503	Nickel waste and scrap
257.	7504	Nickel powders and flakes
258.	7505	Nickel bars, rods, profiles and wire
259.	7506	Nickel plates, sheets, strip and foil
260.	7507	Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
261.	7508	Other articles of nickel
262.	7601	Unwrought Aluminium	Description Substituted By 41/2017-CTR Dt. 14/11/2017
263.	7602	Aluminium waste and scrap
264.	7603	Aluminium powders and flakes
265.	7604	Aluminium bars, rods and profiles
266.	7605	Aluminium wire
267.	7606	Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
268.	7607	Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
269.	7608	Aluminium tubes and pipes
270.	7609	Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
271.	7610	Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures	Entry substituted By 41/2017-CTR Dt. 14/11/2017
272.	7611	Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
273.	7612	Aluminium casks, drums, cans, boxes, etc.
274.	7613	Aluminium containers for compressed or liquefied gas
275.	7614	Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated	Description Substituted By 41/2017-CTR Dt. 14/11/2017
275A	7615	All goods [other than table, kitchen or other household articles, of aluminium; Utensils]	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
276.	7616	Other articles of aluminium
277.	7801	Unwrought lead
278.	7802	Lead waste and scrap
279.	7804	Lead plates, sheets, strip and foil; lead powders and flakes
280.	7806	Other articles of lead (including sanitary fixtures and Indian lead seals)
281.	7901	Unwrought zinc
282.	7902	Zinc waste and scrap
283.	7903	Zinc dust, powders and flakes
284.	7904	Zinc bars, rods, profiles and wire
285.	7905	Zinc plates, sheets, strip and foil
286.	7907	Other articles of zinc including sanitary fixtures
287.	8001	Unwrought tin
288.	8002	Tin waste and scrap
289.	8003	Tin bars, rods, profiles and wire
290.	8007	Other articles of tin
291.	8101 to 8112	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap
292.	8113	Cermets and articles thereof, including waste and scrap
293.	8202	Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
294.	8203	Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
295.	8204	Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
296.	8205	Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
297.	8206	Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
298.	8207	Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
299.	8208	Knives and cutting blades, for machines or for mechanical appliances
300.	8209	Plates, sticks, tips and the like for tools, unmounted, of cermets
301.	8210 00 00	Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
301A	8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Inserted By 06/2022-CTR Dt. 13/07/2022
301AA	8212	Razors and razor blades (including razor blade blanks in strips)	Re-numbered By 06/2022-CTR Dt. 13/07/2022
302.	8213 00 00	Scissors, tailors' shears and similar shears, and blades therefor
302A	8214	Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than pencil sharpeners]	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022 (3) Description modified By 03/2023-CTR Dt. 28/02/2023
302B	8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
303.	8301	Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal
303A	8302	Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal	(1) Entry Inserted By 34/2017-CTR Dt. 13/10/2017 (2) Entry substituted By 41/2017-CTR Dt. 14/11/2017
303B	8303	Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
303C	8304	Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
303D	8305	Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
304.		Omitted w.e.f. 22-9-2017	Entry Omitted By 27/2017-CTR Dt. 22/9/2017
305.	8307	Flexible tubing of base metal, with or without fittings
306.	8308	Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal
307.	8309	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
307A	8310	Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
308.	8311	Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
308A	84	Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP	Entry Inserted By 34/2017-CTR Dt. 13/10/2017
308B	84 or 85	Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps	Entry Inserted By 34/2017-CTR Dt. 13/10/2017
309.	8401	Nuclear reactors; machinery and apparatus for isotopes separation
310.	8402	Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
311.	8403	Central heating boilers other than those of heading 8402
312.	8404	Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units
313.	8405	Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
314.	8406	Steam turbines and other vapour turbines
315.	8410	Hydraulic turbines, water wheels, and regulators therefor
316.	8411	Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]	Description Substituted By 41/2017-CTR Dt. 14/11/2017
317.	8412	Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]
317A	8413	(a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 06/2022-CTR Dt. 13/07/2022
317B	8414	Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 18/2021-CTR Dt. 28/12/2021
317C	8414 20 10	Bicycle pumps	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
317D	8414 90 12	Parts of air or vacuum pumps and compressors of bicycle pumps	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
319.	8417	Industrial or laboratory furnaces and ovens, including incinerators, non-electric
319A	8418	Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
320.	8419 [other than 8419 12]	Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric [other than Solar water heater and system]	(1) Entry substituted By 41/2017-CTR Dt. 14/11/2017 (2) HSN Substituted By 18/2021-CTR Dt. 28/12/2021
321.	8420	Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]	Entry Substitued By 18/2018-CTR Dt. 26/07/2018
322.	8421	Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
323.	8422 20 00, 8422 30 00, 8422 40 00, 8422 90 [other than 8422 11 00, 8422 19 00]	Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]
324.	8423	Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds	Description Substituted By 41/2017-CTR Dt. 14/11/2017
325.	8424	Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description Substituted By 41/2017-CTR Dt. 14/11/2017 (3) Description Substituted By 6/2018-CTR Dt. 25/01/2018
326.	8425	Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
327.	8426	Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
327A	8427	Fork-lift trucks; other works trucks fitted with lifting or handling equipment	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
327B	8428	Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
327C	8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
327D	8430	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snowblowers	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
328.	8431	Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
328A	8433	Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00]	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
328B	8434	Milking machines and dairy machinery";	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
329.	8435	Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
329A	8437	Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
330.	8438	Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils	Description Substituted By 18/2021-CTR Dt. 28/12/2021
331.	8439	Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
332.	8440	Book-binding machinery, including book-sewing machines
333.	8441	Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
334.	8442	Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)
335.	8443	Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof	Description Substituted By 41/2017-CTR Dt. 14/11/2017
336.	8444	Machines for extruding, drawing, texturing or cutting man-made textile materials
337.	8445	Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447
338.	8446	Weaving machines (looms)
339.	8447	Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
340.	8448	Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
341.	8449	Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats
341A	8450	Household or laundry-type washing machines, including machines which both wash and dry.	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
342.	8451	Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics
343.	8453	Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines
344.	8454	Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
345.	8455	Metal-rolling mills and rolls therefor
346.	8456	Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes
347.	8457	Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
348.	8458	Lathes (including turning centres) for removing metal
349.	8459	Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458
350.	8460	Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
351.	8461	Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included
352.	8462	Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above	Description Substituted By 18/2021-CTR Dt. 28/12/2021
353.	8463	Other machine-tools for working metal, or cermets, without removing material
354.	8464	Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
355.	8465	Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
356.	8466	Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand
357.	8467	Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor
358.	8468	Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances
359.	8470	Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers
360.	8471	Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included
361.	8472	Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]	Description Substituted By 41/2017-CTR Dt. 14/11/2017
362.	8473	Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472
363.	8474	Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand
364.	8475	Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware
364A	8476	Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
365.	8477	Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter
365A	8478	Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
366.	8479	Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]	Description Substituted By 41/2017-CTR Dt. 14/11/2017
367.	8480	Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
368.	8481	Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
369.	8482	Ball bearing, Roller Bearings
369A	8483	Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)	(1) Entry Inserted By 34/2017-CTR Dt. 13/10/2017 (2) Description Substituted By 41/2017-CTR Dt. 14/11/2017 (3) Description Substituted By 24/2018-CTR Dt. 31/12/2018
369B	8484	Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
369C	8485	Machines for Additive Manufacturing	Entry Inserted By 18/2021-CTR Dt. 28/12/2021
370.	8486	Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories
371.	8487	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
371A	84 or 85	E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
372.	8501	Electric motors and generators (excluding generating sets)
373.	8502	Electric generating sets and rotary converters
374.	8503	Parts suitable for use solely or principally with the machines of heading 8501 or 8502
375.	8504	Electrical transformers, static converters (for example, rectifiers) and inductors, other than charger or charging station for Electrically operated vehicles	(1) Description Substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 12/2019-CTR Dt. 31/07/2019
376.	8505	Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads
376A	8506	Primary cells and primary batteries	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
376AA	8507 60 00	Lithium-ion Batteries	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
376AAA	8507	Lithium-ion accumulators (other than battery) including lithium-ion power bank	Entry Inserted By 24/2018-CTR Dt. 31/12/2018
376AB	8508	Vacuum cleaners	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
376AC	8509	Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508	(1) Entry Inserted By 18/2018-CTR Dt. 26/07/2018 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
376AD	8510	Shavers, hair clippers and hair-removing appliances, with self-contained electric motor	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
376B	8512	Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
376C	8513	Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
377.	8514	Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
378.	8515	Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets
378A	8516	Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
379.	8517	All goods	(1) Description Substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 03/2020-CTR Dt. 25/03/2020
380.	8518	Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set	Description Substituted By 41/2017-CTR Dt. 14/11/2017
380A	8519	Sound recording or reproducing apparatus	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
381.	8521	Video recording or reproducing apparatus, whether or not incorporating a video tuner
381A	8522	Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
382.	8523	Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37
382A	8524	Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens	Entry Inserted By 18/2021-CTR Dt. 28/12/2021
383	8525 or 8806	Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]	(1) Description Substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 24/2018-CTR Dt. 31/12/2018 (3) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
383A	8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
383B	8527	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
383C	8528	Television set (including LCD or LED television) of screen size not exceeding 32 inches	(1) Entry Inserted By 18/2018-CTR Dt. 26/07/2018
384.	8528	Computer monitors not exceeding 32 inches, Set top Box for Television (TV)	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 24/2018-CTR Dt. 31/12/2018
384A	8529	Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
384B	8530	Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
384C	8531	Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
385.	8532	Electrical capacitors, fixed, variable or adjustable (pre-set)
386.	8533	Electrical resistors (including rheostats and potentiometers), other than heating resistors
387.	8534 00 00	Printed Circuits
388.	8535	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
388A	8536	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
388B	8537	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
389.	8538	Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537	Description modified By 06/2022-CTR Dt. 13/07/2022
390.	8539	Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infrared lamps; arc lamps	(1) Description Substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 18/2021-CTR Dt. 28/12/2021
391.	8540	Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
392.	8541	Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals	Description Substituted By 18/2021-CTR Dt. 28/12/2021
393.	8542	Electronic integrated circuits
394.	8543	Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
395.	8544	Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors	Description Substituted By 41/2017-CTR Dt. 14/11/2017
396.	8545	Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes	Description Substituted By 41/2017-CTR Dt. 14/11/2017
397.	8546	Electrical insulators of any material
397A	8547	Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
398.	8548 or 8549	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter	HSN Substituted By 18/2021-CTR Dt. 28/12/2021
398A	8601	Rail locomotives powered from an external source of electricity or by electric accumulators.	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
398B	8602	Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof.	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
398C	8603	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading8604.	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
398D	8604	Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles).	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
398E	8605	Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604).	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
398F	8606	Railway or tramway goods vans and wagons, not self-propelled.	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
398G	8607	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
398H	8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.";	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
399.	8609	Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]
399A	8702	Buses for use in public transport which exclusively run on Bio-fuels	Entry Inserted By 6/2018-CTR Dt. 25/01/2018
400.	8703	Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department	Description Substituted By 14/2019-CTR Dt. 30/09/2019
401.	8704	Refrigerated motor vehicles
401A	8705	Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
402.	8708	Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle
402A	8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
403.	8715	Baby carriages and parts thereof
403A	8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
404.	8801	Balloons and dirigibles, gliders and other non-powered aircraft
405.	8804	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
406.	8805	Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof
406A	8807	Parts of goods of heading 8801	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
407.	8908 00 00	Vessels and other floating structures for breaking up
408.	9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
409.	9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]
410.	9003	Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
411.	9004	Spectacles [other than corrective]; goggles including those for correcting vision	Description Substituted By 41/2017-CTR Dt. 14/11/2017
411A	9005	Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
411B	9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
411C	9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
411D	9008	Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
411E	9010	Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
411F	9011	Compound optical microscopes, including those for photomicrography cinephotomicrography	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
411G	9012	Microscopes other than optical microscopes; diffraction apparatus	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
411H	9013	Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 18/2021-CTR Dt. 28/12/2021
411-I	9014	Direction finding compasses; other navigational instruments and appliances	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
411J	9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
412.	9016	Balances of a sensitivity of 5 cg or better, with or without weights	Description Substituted By 41/2017-CTR Dt. 14/11/2017
413.	9017	Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter	Description Substituted By 06/2022-CTR Dt. 13/07/2022
413A	9022	Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 18/2021-CTR Dt. 28/12/2021
413B	9023	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
414.	9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
415.	9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
416.	9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
417.	9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
418.	9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefor
419.	9029	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
420.	9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, Xray, cosmic or other ionising radiations
421.	9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
422.	9032	Automatic regulating or controlling instruments and apparatus
423.	9033	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
423A	9101	Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
423B	9102	Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
424.	9103	Clocks with watch movements, excluding clocks of heading 9104
424A	9104	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
425.	9105	Other clocks
425A	9106	Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
425B	9107	Time switches with clock or watch movement or with synchronous motor	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
425C	9108	Watch movements, complete and assembled	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
426.	9109	Clock movements, complete and assembled
427.	9114	Other clock or watch parts	Description Substituted By 41/2017-CTR Dt. 14/11/2017
428.	9110	Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements	Description Substituted By 41/2017-CTR Dt. 14/11/2017
428A	9111	Watch cases and parts thereof	Entry Insserted By 41/2017-CTR Dt. 14/11/2017
429.	9112	Clock cases and cases of a similar type for other goods of this chapter, and parts thereof	Description Substituted By 41/2017-CTR Dt. 14/11/2017
429A	9113	Watch straps, watch bands and watch bracelets, and parts thereof';	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
429B	9201	Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
429C	9202	Other string musical instruments (for example, guitars, violins, harps)	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
429D	9205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
429E	9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
429F	9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
429G	9208	Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
429H	9209	Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
430.	9301	Military weapons other than revolvers, pistols
431.	9303	Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
432.	9304	Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
433.	9305	Parts and accessories of articles of headings 9301 to 9304
434.	9306	Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
435.	9307	Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
435A	9401 [other than 9401 10 00]	Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
436.	9402	Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles
437.	9403	Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof
438.	9404	Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]	(1) Description substitued By 27/2017-CTR Dt. 22/9/2017 (2) Description Substituted By 41/2017-CTR Dt. 14/11/2017
438A	9405	Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof;	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 18/2021-CTR Dt. 28/12/2021 (3) Description modified By 06/2022-CTR Dt. 13/07/2022
439.	9406	Prefabricated buildings
440.	9503	Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
440A	9504	Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo etc.]	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Inserted By 24/2018-CTR Dt. 31/12/2018
440B	9505	Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes	Re-numbered By 24/2018-CTR Dt. 31/12/2018
441.	9506	Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]	Description Substituted By 41/2017-CTR Dt. 14/11/2017
441A	9508	Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 18/2021-CTR Dt. 28/12/2021
441B	9602	Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
442.	9606 21 00, 9606 22 00, 9606 29, 9606 30	Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
443.	9603 [other than 9603 10 00]	Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]
444.	9604 00 00	Hand sieves and hand riddles
445.	9605	Travel sets for personal toilet, sewing or shoe or clothes cleaning
446.		Omitted w.e.f. 01-10-2019	(1) Entry substituted By 18/2018-CTR Dt. 26/07/2018 (2) Entry Omitted By 14/2019-CTR Dt. 30/09/2019
447.	9608	Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.	Description Substituted By 08/2021-CTR Dt. 30/09/2021
448.	9610 00 00	Boards, with writing or drawing surface, whether or not framed
448A	9611	Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
449.	9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
449A	9613	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks.	(1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017 (2) Description Substituted By 41/2017-CTR Dt. 14/11/2017
449AA	9616	Scent sprays and similar toilet sprays, and mounts and heads therefor; povvder-puffs and pads for the application of cosmetics or toilet preparations :	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
449B	9617	Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description Substituted By 18/2021-CTR Dt. 28/12/2021
449C	9618	Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
450.	9620 00 00	Monopods, bipods, tripods and similar articles
451.	9801	All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.
452.	9802	Laboratory chemicals
452A	4011 70 00	Tyre for tractors	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452B	4013 90 49	Tube for tractor tyres	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452C	8408 20 20	Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452D	8413 81 90	Hydraulic Pumps for Tractors	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452E	8708 10 10	Bumpers and parts thereof for tractors	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452F	8708 30 00	Brakes assembly and its parts thereof for tractors	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452G	8708 40 00	Gear boxes and parts thereof for tractors	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452H	8708 50 00	Transaxles and its parts thereof for tractors	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452I	8708 70 00	Road wheels and parts and accessories thereof for tractors	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452J	8708 91 00	(i) Radiator assembly for tractors and parts thereof. (ii) Cooling system for tractor engine and parts thereof.	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452K	8708 92 00	Silencer assembly for tractors and parts thereof	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452L	8708 93 00	Clutch assembly and its parts thereof for tractors	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452M	8708 94 00	Steering wheels and its parts thereof for tractor	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452N	8708 99 00	Hydraulic and its parts thereof for tractors	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452O	8708 99 00	Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors".	Entry Inserted By 19/2017-CTR Dt. 18/8/2017
452P	Any Chapter	Permanent transfer of Intellectual Property (IP) right	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified 13/2021-CTR Dt. 27/10/2021
452Q	Any chapter	Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019 Explanation. For the purpose of this entry,- (i) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.	Entry Inserted By 08/2019-CTR Dt. 29/03/2019
453.	Any Chapter	Goods which are not specified in Schedule I, II, IV, V or VI

Explanation. - For the purposes of this notification,-

(i) The phrase "unit container" means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.

(iii) "Tariff item" "Heading" "Sub-heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975).

(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts

"ANNEXURE"

For foregoing an actionable claim or enforceable right on a brand name,-

(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of State tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.