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The West Bengal Sales Tax - Schedules
SCHEDULE IV - PART A : GOODS ON SALE OF WHICH TAX IS LEVIABLE AT SUCH RATE AS MAY BE FIXED BY NOTIFICATION UNDER SECTION 18 (SINGLE-POINT LEVY) READ WITH SUB-CLAUSE (A) OF CLAUSE 40 OF SECTION 2.

SCHEDULE IV

[See section 10 and 17(1)(c)]

Goods on sale of which tax is leviable at such rate as may be fixed by notification under section 18 (Single Point Levy) read with sub-clause (A) of clause 40 of section 2

Sl. No. Description of goods
1 Areated water including soda water and non-alcoholic beverage (excluding fruit juice, fruit concentrate fruit squash, fruit syrup and fruit cordial) when sold in sealed containers including sealed polythene bottles, pouches or packets.
1A Fruit juice, fruit concentrate fruit squash, fruit syrup and fruit cordial when sold in sealed containers including sealed polythene bottles, pouches or packets.
2 Air conditioner, air cooler
3

(a) Aluminium in all its forms, namely, aluminium ingots, slabs, bars, rods, wires, coils, sheets, plates, circles, sections, channels, angles, joists, extrusions,including aluminium scraps but excluding aluminium pipes and tubes and aluminium foils.
(b) Aluminium pipes and tubes
4 Aluminium foils including aluminium foils backed or inter-leaved with paper or any other substance.
5 Betel nuts known locally as supari, whole, broken, perfumed or otherwise treated or of any other form or description whatsoever.
6 Binocular, telescope and opera glass.
7 Biscuits of all varieties, except those specified in any other Schedule.
8 Bleaching powder of all varieties and descriptions.
9 Bulldozer, excavator, pipe-layer and scrapper.
11 Cathode ray tubes used in televisions and commonly known as picture tubes.
12 cement
13 Cigarette case and lighter
14 Chasis of all types of vehicles referred to in serial no.79
14A Bodies of all types of vehicles referred to in serial No.79
15 Coffee and chicory in whole or powdered form including instant coffee
16 Coir Rope
17

(a) Blank compact disc
(b) Audio or video compact disc
18 Computers including central processing unit and peripheral devices and spare parts, accessories and components thereof except those specified elsewhere in this Schedule IV or in any other Schedule
19 Crockery of all varieties and descriptions except those specified elsewhere in this Schedule or in any other Schedule
20 Meat, fish (other then dried fish , commonly known as shunkti maach),prawn, lobster, shrimp and crab, when sold in sealed container including sealed polythene jar, pouch or packet. Explanation.- For the purpose of this entry, the expression "meat" shall include flesh of birds like chicken, fowl or duck.
21 Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient.
21A Hypodermic syringe, hypodermic needle, perfusion set,scalp vein needle set, cadgut and suture.
22 Electrical appliances, that is to say,
    (i) food processor, commonly known as mixer or grinder:
    (ii) juicer;
    (iii) electric round oven, microwave oven and tandoori oven;
    (iv) roti maker;
    (v) rice-cooker;
    (vi) deep fat frier;
    (vii) inframatic;
    (viii) curd maker;
    (ix) water heater including immersion heater,
    (x) electric kettle;
    (xi) electric knife;
    (xii) cooking range;
    (xiii) dish washer;
    (xiv) infraphil;
    (xv) electric iron;
    (xvi) electric hair drier;
    (xvii) electric hair remover
23 Drinking water when sold in sealed container or bottle including sealed polythene bottle, pouch or packet.
24

(i) Drugs and medicines except those specified elsewhere in this Schedule or in any other Schedule - Cream, paste or ointment containing medicinal substance, sold under various trade names or descriptions, such as Boroline, Boroplus, Boro-Calendula, Borosoft, Himani Gold Cream, Vicco Turmeric Cream, Soft Skinobit, or under any other name or decription whatsoever of like nature
(ii) Drugs and medicines except those specified elsewhere in this Schedule or in any other Schedule - Body powder containing medicinal substance, sold under various trade names or descriptions, such as Nycil, Shower to Shower, or under any other name or description whatsoever of like nature.
(iii) Drugs and medicines except those specified elsewhere in this Schedule or in any other Schedule - Surgical dressings
(iv) Drugs and medicines other than those specified in item(i) item (ii) or item (iii), including cream, paste, powder or ointment, sold under various trade names such as Burnol, Neosporin, Nebasulf, Silveres, Wokadine, Dettol, or under any other name or description whatsoever of like nature.
24A Bulk Drugs
26 Dry or preserved fruit, that is to say, any fruit or edible part or fruit that has undergone full or partial dehydration or any other preserving process, including almond, khasta badam, pistachionut, chilgoza or neoza, apricot, alubukhara, fig, cashew nut, (including Salted cashewnut), walnut, raisin (locally known as kismis or monacca), amsatta, and date (locally known as khejur, or zehdi or sohera), but excluding any fruit which is oilseed as referred to in section 14 of the Central Sales Tax Act,1956 (74 of 1956)
27 Fax machines and spare parts, accessories and components thereof.
28 Fertilizer including basic slag
29 Cellophane paper, polyester film and all other packaging films.
29A X-ray film and other diagnostic films, graphic art film and films of all other varieties and descriptions except those specified elsewhere in this Schedule or any other Schedule.
30 Fireworks
31 Fluroscent tubes and vapour lamps including halogen lamps of all varieties and descriptions and other fittings except incandescent bulbs.
32 Fork lift trucks, wheel loaders and payloaders.
33 Franking machines and address printing machines
35 Gramophone and components therof and record Explanation- This item shall not include amplifier and loud speaker and spare parts and accessories thereof sold as such seperately
36 Gypsum of all forms and descriptions
37

(i) Groundnut oil, soyabean oil, sunflower oil, sesamum or til oil, non edible rice-bran oil and any other vegetable oil, but excluding - (a) edible rice bran oil and (b) those vegetable oils included in the goods specified elsewhere in this Schedule or in

any other Schedule.

(ii) Edible rice bran oil
38 Hair oil. Explanation - Hair oil shall mean any oil which is sold in packed container to be used as hair oil or any kind of oil which has been subjected to processing for being used as hair oil, and shall include coconut oil, whether prefumed or not.
39

(i) Ice
(ii) Ice cream of all varieties including ice-candy and frozen dessert.
40 Inscense sticks, locally known as dhupkathi, dhupbati or agarbati including semi-finished sticks thereof.
41 Insecticide, pesticide, germicide, fungicide and herbicide (including weedicide), other than bleaching powder
42 Laminated board or sheet of all varieties and descriptions including copper-clad board or sheet
43 Liquid product of cellulose, commonly known as L.P.C. and liquid product of earthenwaste, commonly known as L.P.E. generally for use as fuel.
44 Linoleum
45 Liquified petroleum gas (LPG)
46 Lozenge of all varieties including any item of lozenge made or processed in pan or cooker, hard boiled sugar confectionery, toffee, caramel, chocolate, chocolate bar, whether with any brand name, such as cadbury's chocolate, sathe's chocolate or amul chocolate, or not; and gelatine product known as cough lozenge or jujube, and sweet gum such as chewing gum.
47 Lubricants, lubricating oil, engine oil, brake oil and grease
49 Matches of all kinds
50 Noodle, vermicelli and macaroni including spaghetti and cornflakes
51 Paints of all kinds including acrylic and plastic emulsion paints, lacquers, distempers, cement colours of paints, enamels, liquid paints, stiff paste paints and powder paints, whether ready for use or not and thinner
52 Paper and processed paper of all varieties including carbon paper but excluding newsprint.
54

(i) Perfumes, depilatories, cosmetics, toilet articles and preparations(whether medicated or not) including hair cream, hair dye, hair tonic, hair conditioner, and hair lotion.
(ii) Tooth brush, tooth paste (whether medicated or not) tooth powder, (whether medicated or not) and other dentrifrices, mouthwashes and deodorants.
55 Perambulator including push chair for babies, and spare parts accessories and components thereof.
55A Plant growth promoters and plant nutrients.
56 Plastic granuels and plastic powders
57

(i) Powdered or condensed milk
(ii) Food drinks and health drinks of all varieties other than powdered or condensed milk
58 Power tillers
59 Pressure cooker and pressure pan
60 (i) Processed food, commonly known as instant food, that is to say, pre-cooked food ready to eat without any further cooking or processing except heating, cooling or adding water, when sold in sealed container or air tight package under various tradenames, brand names or descriptions whatsoever, but excluding -
    (a) Sweetmeat, curd, chanachur,dalmut, fried potato chips and salted peanuts, whether or not sold in sealed container or air-tight package.
    (b) Any other goods specified in any serial of this Schedule or in any other Schedule.
    (ii) Weaning food sold under various trade names or descriptions such as Cerelac Milk cereal, Nastrum baby cereal, Farex or any other name or description whatsoever.
61 Refined, bleached and deodorised palm oil, including refined fractionated and otherwise processed palm oil such as palmolene.
62

(i) Radio, radio gramophone, transistor radio, tape recorder, tape player (including any combination of two or more of such goods)
(ii) Dictaphone, electromagnetic recording tape (excluding cassette tape, whether recorded or not)
63 Refrigerator
63A Refrigerant in any form
64 Shaving set, safety razor, razor blade, razor cartridge and shaving brush
65 Ship liable to be registered under the merchants shipping Act,1958 (44 of 1958), all types of tugs, floating docks, floating cranes, dredgers and barges.
66 Shoe polish including shoe wax, cream and whitener
67 Soap, which expression shall mean-
    (a) toilet soap,
    (b) washing soap,
    ( c) tablet soap,
    (d) shaving soap
    (e) medicated soap
    (f) soft soap
    (g) liquid soap
    (h) soap chip or flake
    (i) Powdered soap or
    (j) Soap of any other descriptions whatsoever, whether or not similar in kind to those mentioned in terms (a) to (i) but shall not include, (i) jute batching emulsifier and (ii) soap manufactured made or processed otherwise than in a factory as defined in the Factories Act,1948 (63 of 1948) and (iii) hand-made soap of all varieties and description.
67A Hand-made soap of all varieties and description, other than those specified in any other Schedule
68

(i) Sound transmitting or wireless reception equipment, instrument and apparatus and any combination thereof including amplifier and loud speaker, but excluding

(a) cellular phone and pager

(b) any item seperately specified in this Schedule or in any other Schedule

(ii) Cellular phone
(iii) Pager
69 Spices of all varieties,-

(a) in whole form

(b) in broken, ground, powdered, or any other form (other than whole form) or of any description whatsoever,

( c) Combination of broken, ground, powdered, or any other form or description, of two or more varieties of spices, with or without any other substance.

Explanation.- For the purposes of this entry, the whole form of a spice, or the broken, ground, powdered or any other form of such spice, or any combination of such spice and any other spice, in any form, shall each be treated as a different commodity.

70 Soft drink powder, tablet, crystal or concentrate in liquid form from which non-alcoholic beverage is prepaed by adding any potable liquid
71 Electronic music system including components and parts of such system, such as amplifier, graphic equiliser, synthesiser, tuner, tape deck, record player, record changer, compact disc player or speaker, except those specified elsewhere in this Schedule
72 Teleprinter and auxiliary machine
73 Television monitor
74

(a) Earthen tiles used for roofing
(b) Tile, other than earthen tile used for roofing
75 Tractors
76 Tyres and tubes and flaps of tyres and tubes other than those for bicycles, cycle rickshaws, perambulators and wheel chairs.
77 Vanaspati, also known as vegetable ghee, and sold under various trade names and descriptions, such as Dalda, Rasoi, Kusum, Ballon, Pratap, Rath, Prasad, Telephone or any other name or description whatsoever.
78 Varnishes, vegetable paint removers and stainers of all kinds
79 Vehicles of all types driven or operated by petrol, diesel or electrical energy except those specified elsewhere in this Schedule or in any other Schedule
80 Video cassette recorder and video cassette player
81 Voltage stabilizer, voltage regulator and voltage controller of all types of descriptions.
81A Vaccum flasks of all kinds and descriptions including refills for such flasks and other thermally insulated flasks, containers and vessels including thermoses, thermic jugs, ice buckets or boxes, urns and receptacles to keep food or beverage or other articles, hot or cold, and components and accessories thereof.
82 Wares of all varieties and descriptions other than - utensils, pressure cooker and pressure pan, made mainly or solely from Aluminium
83 Washing machine
87 Yeast
88 Boiler furnace, and parts thereof.
90 Milk products of all varieties and descriptions, that is to say,-
    (i) butter locally known as makhan including white butter,
    (ii) butter oil;
    (iii) clarified butter locally known as ghee
    (iv) cheese locally known as cheese or paneer
    (v) cream locally known as nanee, and
    (vi) margarine.
    But excludiing those milk products included in the goods specified elsewhere in this Schedule or in any other Schedule
91 Calcium carbonate of any form or description, including chalk sticks (other than limestone), chalk powder, whiting and calcite.
92

(i) Carpets of all varieties, except jute carpets and coir carpets
(ii) Coir carpets
93

(i) Caustic soda and lime
(ii) slack wax and paraffin
94 Castor oil
95 Cinematographic equipments including cameras, projectors and sound-recording and reproducing equipments, and spare parts, accessories and components thereof lenses and parts and accessories required for use therewith.
96 Coal tar
97 Cushion; mattress, pillow and other articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam
98 Cutlery
99

(i) Gases of any form and description except-
    (a) industrial gas
    (b) any other gas specified elsewhere in this Schedule
(ii) Industrial gas
100 Transformer including power and distribution transformer and booster transformer
101 Jam, jelly, sauce and pickles
102 Magnesium carbonate
103 Photographic films and plates
104 Pollution control equipments
105 Railway coaches, wagons and all varieties of locomotive engines.
106 Raw cinematographic films
107 Sewing machine
108 Synthetic rubber
109 Tallow
110 Typewriter
111 Vaccum cleaner
112 Washing blue and whitner
113 Dry cells and dry cell batteries, and zinc callot and electrodes used as components of dry cells and dry cell batteries
114 Paper board, straw board, card board, mill board, synthetic fibre board including fibre sheet, batten board, leather board, insulating board and particle board.
115 Television set
116 Washing synthetic detergents in any form
117 Weighing scales and weighing machines of all varieties including machines for filling and weighing of liquid in a container
118 Lottery ticket
119 Industrial Leather gloves
120

(a) Pre-cast reinforced cement concrete (R.C.C.) Building materials:

When manufactured in a factory as defined in the Factories Act ,1948 (63 of 1948)

(b) Pre-cast reinforced cement concrete (R.C.C.) Building materials:

When manufactured otherwise than in a factory referred to in 120 (a)

121 Residual liquified hydrogen gas and other gases generally used as fuel
122 Sheet made of plastic or any other synthetic substance
123

(i) Pipe and pipe fittings including casing made of plastic
(ii) Pipe and pipe fittings of all varieties, including casing, not made of plastic, but excluding those specified elsewhere in Schedule IV or in any other Schedule
124 House hold wares of all varieties and description, that is to say, kitchen implements, buckets, tumblers, receptacles, tiffin boxes, made of plastic but excluding those plastic goods specified elsewhere in this Schedule or in any other Schedule.
126 Floor and wall tiles, of all varieties except those specified elsewhere in this Schedule or in any other Schedule.
127 Wheat flour, and atta and suji made from wheat, when sold in sealed container or sold with a brand name.
128 Moulded furniture, brief case, suit case and other cases and boxes, made of plastic, fibre glass or other synthetic substance.
129 Asbestos sheet, asbestos pipe and asbestos roofing material
129A Advance licence, and Duty Entitlement Pass Book (D.E.P.B.)
130 Hollow polyester fibre
131 Gold
132 Silver
133 Silk cloth other than artificial silk, manufactured or made in india
134

(i) Electronic sales register
(ii) Calculator
135 Telephone including handsets, cordless telephone, car telephone, caller line identification unit, public call office (P.C.O.), monitor, and telephone answering machine.
136 Uninterrupted power supply unit (U.P.S.), back-up-system
137 Goods reffered to in section 14 of the Central Sales Tax Act, 1956, excluding those specified in this Schedule or in any other Schedule.
138 Spare parts accessories and components of-
    (a) Sound transmitting equipment, amplifier and loud speaker;
    (b) television set;
    (c) television monitor;
    (d) video cassette recorder;
    (e) video cassette player;
    (f) radio, transistor radio and radio gramophone;
    (g) tape recorder, tape player and dictaphone,
    (h) franking machine, address-printing machine, teleprinter and auxillary machine

but excluding those specified elsewhere in this Schedule or in any other Schedule.

139 Fur and articles made of fur
140 Office machines and apparatuses (including tabulating, duplicating, photocopying, cash regeistering, cheque writing, accounting, statistical, indexing card punching, and paper shredding machines and apparatuses) and spare parts, accessories and components of all varieties of typewriters, office machines and apparatuses, other than those specified elsewhere in this Schedule.
141 Articles of limestone and dolomite, excluding such articles specified elsewhere in this Schedule or in any other Schedule.
142 Apparatus, for making coffee under pressure, commonly known as espresso.
143 Cooked food, other than cooked food specified elsewhere in this Schedule or in any other Schedule served in or supplied from, any airconditioned-
    (a) hotel
    (b) restaurant
    (c) refreshment room,
    (d) club, or
    (e) eating house
144

(i) Electronic toys including video game, electronic game and electronic game kit
(ii) Toys other than those refferred to in item (i) and also excluding those specified in Schedule I or Schedule VIII A
145 Lift, whether operated by electricity or steam, accessories and components thereof.
146 Plant and machinery that is to say,_
    (i) Machinery for tea industry
    (ii) Machinery for food and food processing industries including flour mill
    (iii) Machinery for sugar mill
    (iv) Machinery for beverages, tobacco and tobacco products industries
    (v) Machinery for jute, hemp, mesta textile industries
    (vi) Machinery for textile industries including hosiery other than jute
    (vii) Machinery for engineering industries
    (viii) Machinery for paint industries
    (ix) Machinery for furniture and wood product industries
    (x) Machinery for paper and paper products and printing, publishing and allied industries
    (xi) Machinery for leather and fur product industries
    (xii) Rubber, plastic, petroleum and coal product industry machinery
    (xiii) Machinery for chemical and chemical products (except petroleum and coal)
    (xiv) Machinery for basic metal and alloys industries
    (xv) Machinery for non-metallic mineral product industries
    (xvi) Machinery for construction works
    (xvii) Transport equipment and motor parts manufacturing machinery
    (xviii) Mining machinery
    (xix) Packaging machinery
    (xx) Foundary machinery
    (xxi) Agricultural machinery other than those mentioned elsewhere in this Schedule or in any other Schedule
    (xxii) Waste treatment plant and pollution control equipment manufacturing machinery
    (xxiii) Machinery for printing industry
    (xxiv) Machinery for iron and steel industry
    (xxv) Machinery for refrigeration and cooling towers including air conditioners
    (xxvi) Cooling towers
    (xxvii) Earth moving machinery other than those specified elsewhere in this Schedule or in any other Schedule
    (xviii) All other machinery and plant not specified in items (i) to (xxvii) and not mentioned elsewhere in this Schedule or in any other Schedule
    (xxix) Spare parts, accessories and components of the plant machinery specified in items (i) to (xxviii) but excluding those specified elsewhere in this Schedule or in any other Schedule.
147 Speactacles and parts and components thereof, contact lense and lense cleaner
148 Motor, operated electrically or otherwise, and pump operated with or without motor, including spare parts, components and accessories of such motor and pump
149 Raincoat
150 Tarpaulin and canvas
151 Kerosene stove
153

(i) Chemicals including dyes,hydrogen peroxide, pigments, acid oil and solvent oils, but excluding -
    (a) naptha;
    (b) those specified elsewhere in Schedule IV or in any other Schedule.
(ii) naptha
153A Camphor
154

(i) Bamboo
(ii) Cane
154A Timber, that is to say,-
    (i) log
    (ii) plank, veneer and splint
    (iii) rafter
    (iv) Sleeper
    (v) Beam
    (vi) Pillar
    (vii) Plywood and
    (viii) Sawn or sized timber, other than those specified in items (i) to (vii)
155 Gymnasium apparatus and sport goods except those specified in any other Schedule.
156 Torch
157 Rubberised shellar of capacity upto one metric ton per hour
158 Playing cards
159 Electronic components, such as diode, transistor, resistor, integrated circuit, microprocessor chips, thermistors, capacitor, printed circuit board, potentiometer, thyristor, connector, variable capacitor (gang condenser), trimmer, electronic choke and crystal, but excluding those specified elsewhere in this Schedule or in any other Schedule.
160 Resin
161 Non-ferrous metal in all its forms, such as ingots, bars, rods and slabs, including alloys and scraps therof, but excluding those specified elsewhere in this Schedule
162 Wooden furniture
163 Articles made of coir, except those specified in this Schedule or in any other Schedule
164 Jute carpet
165 Export-Import (EXIM) scrip, Replenishment licence and Special import licence
166 Gas mantle
167 Mustard oil, rape oil and mixture of mustard oil and rape oil.
168 Rice and broken particles of rice
169 Wheat and broken particles of Wheat
171 Precious stones including pearls-real, artificial or cultured
172 Gold and silver ornaments, whether set with stone or other materials or not, including gold and silver filgree and other gold and silver articles.
173 Spare parts, accessories and components of-
    (a) Motor car, motor scooter, moped, motorised cycle-rickshaw, motor cycle, motor cycle combination of any kind, motorette and any other kind of motor vehicle.
    (b) Tractor
    (c ) Buldozer, scrapper, excavator, wheel loader and pipe-layer,
    (d) Power tiller
    but excluding bearings, tyres and tubes, and flaps of tyres and tubes.
174 Bearing including plummer blocks, housing for bearing, locate rings and covers, adaptor withdrawl sleeves, lock nuts, lock washers, clamps and rolling elements
175 Umbrella and spare parts and components thereof.
176 Micro-cellular sheet and banawar sheet
177 Bi-cycle, tricycle, and cycle rickshaw and spare parts, accessories and components thereof.
179 Printed materials including diaries and calendars
180 Arms of all types including rifles, revolvers and pistols, and ammunition for the same.
181 Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liquer, cordials, bitters, and wines or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors.
182 Photographic and other cameras and enlargers, and spare parts, accessories and components therof; lenses, paper and cloth and other parts and accessories required for use therewith.
183

(i) Belting of all varieties and descriptions
(ii) Hose of all varieties and descriptions including its end fittings of hose
184 Stainless steel wares other then those specified in this Schedule
185 Instruments, apparatus and appliances used in medical, surgical, dental, veterinary sciences, or physiotherapy, including implants, diagnostic and electromedical apparatus and sight testing instruments including opthalmoscope, otoscope, laryngoscope, retinoscope, binocular loupe, and parts and accessories thereof, other than those specified elsewhere in this Schedule IV or in any other Schedule
186 Scientific instruments like optical instruments, electrical instruments, scientific balance, accoustic instruments, and mechanical instruments.
187 Paste of onion, ginger or garlic and similar other pastes and combination thereof, including curry paste, when sold in sealed container.
188 Mustard seed and rape seed
189 Synthetic fibre, such as acrylic fibre or polyester fibre.
190 Aluminium caps used in sealing bottles.
191 Embroidery or zari articles, that is to say,-
    (i) imi;
    (ii) zari;
    (iii) kasab;
    (iv) salma;
    (v) dabka;
    (vi) chumki;
    (vii) gota;
    (viii) sitara;
    (ix) naqsi;
    (x) kora;
    (xi) glass bead;
    (xii) badla;
    (xiii) gizai.
192 Paper box, packing box and tea chest
193 Electronic private automatic branch exchange (E.P.A.B.X.) including spare parts, components and accessories thereof.
194 Cigar or cigarette, other than those manufactured or made in India
194A (i) Textile fabrics of all varieties, other than those specified elsewhere in this Schedule or in any other Schedule

(ii) Silk cloth, other than those specified elsewhere in Schedule IV or in any other Schedule

195 Fire bricks, refractory bricks, monolithics and glass wool.
196

(i) Glass tumblers
(ii) Glass bottles, glass ampoules, vials.
197 Tools, that is to say,-
    (a) Power Tools such as electric drills, tapping machines, hammers, sanders, planner,screw drivers, blowers, routers, winches, grinders, super abrasives, non-woven abrasives, bonded abrasives other than stone for polishing floor, stone for sharpening carpenter's instruments, tile polishing blocks and rubbing bricks;
    (b) Cutting tools such as taps, milling cutters, reamers, segements, carbide tools, saws, high speed cut off machines, shears, nibblers, compound miter saws, masonry cutters, diamond dresser cutter, gear hobbs and gear shaper cutters;
    (c) Measuring tools such as micrometers, vermier calipers, feeler gauges,height gauges, slip gauges, snap gauges, pressure gauges, dial thermometers, water meter and measuring steel tapes;
    (d) Hydraulic tools such as jacks, pipe benders, torque wrenches, breakers, cylinders and control valves.
    (e) Pneumetic tools such as impact wrenches, rammers, grinders, drills torque wrenches, filters, regulators and lubricant applicators;
    (f) Hand tools such as spanners ,pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits, hack-saws, hack saw blades and frames, band saw rolls, dice, die nuts, tools for carpentry, tools for masons and steel files.
198 Engineering goods, that is to say.-
    (i) Railway equipment;
    (ii) Cocks;
    (iii) Revert front, housing journal;
    (iv) Gear and socket, other than those used as motor parts;
    (v) Impellor, bush;
    (vi) Spring, washers;
    (vii) Sluice valves, industrial valves and other valves;
    (viii) Hydraulic equipments other than hydraulic tools ;
    (ix) Mild steel cage;
    (x) Screw conveyor;
    (xi) Gear box other than those used as motor parts;
    (xii) Telecommunication equipments;
    (xiii) Parts of railway wagon and coach;
    (xiv) Meter gauge cover;
    (xv) Fire Hose coupling, hose clips;
    (xvi) Piston rod;
    (xvii) Chains and chain slings;
    (xviii) Cranes both mobile and others;
    (xix) Road roller;
    (xx) Welding accessories and electrodes;
    (xxi) Traverner machine;
    (xxii) Defence equipments;
    (xxiii) Soldering rods;
    (xxiv) Chain pulley block, wire rope sheave pulley block and manilla rope sheave pulley block;
    (xxv) Hoists;
    (xxvi) Pulling and lifting machines and pull lift;
    (xxvii) Wire ropes, slings and sockets thereof;
    (xxviii) Trollies, wheels ,jim rows, shakles;
    (xxix) Shafts;
    (xxx) Crowbars;
    (xxxi) Manila ropes, sisal ropes;
    (xxxii) Lifting tackles;
    (xxxiii) Spray guns not mentioned elsewhere in this Schedule of in any other Schedule;
    (xxxiv) Galvanized flexible metallie tube;
    (xxxv) Spare parts, accessories and components of the enginnering goods specified in items (i) to (xxxiv) but excluding those specified elsewhere in this Schedule or in any other Schedule
199 Hawai chappals, chappals and sandals made of plastic
200

(a) Minerals that is to say,-
    (i) Asbestos ore;
    (ii) Barytes;
    (iii) Bauxite;
    (iv) Bentonite;
    (v) Calcite;
    (vi) Chromite;
    (vii) Dolomite;
    (viii) Emery grains;
    (ix) Felspar;
    (x) Fire-clay;
    (xi) Graphite;
    (xii) Gypsum;
    (xiii) Kaoline;
    (xiv) Ball clay;
    (xv) Chalk or whiting;
    (xvi) Kyanite;
    (xvii) Limestone;
    (xviii) Manganese ore;
    (xix) Mica;
    (xx) Magnesite;
    (xxi) Pyrophyllite;
    (xxii) Slate;
    (xxiii) Silica;
    (xxiv) Quartz or Quartzite;
    (xxv) Ochre;
    (xxvi) Vermicullite;
    (xxvii) Sillimanite;
    (xxviii) Wollastonite;
    (xxix) Iron ore;
    (xxx) China clay
    (xxxi) Soap stone;
    (xxxii) Flint;
    (xxxiii) Fuller's earth
(b) Minerals that is to say,-

Coal

201 Feed additives like nutrients, medicines or supplements for cattle or pig
202 Poultry feed additives like nutrients, medicines or supplements
202A Bone meal
203 Components of storage battery
204 Printing ink
205 Oil engine, alternator, generator, generating set including spare parts, components and accessories thereof.
208 Country liquor and narcotics
210 Molasses
210A Rab, other than those specified elsewhere in this Schedule or in any other Schedule
212 Rectified spirit
213 Oil cake and de oiled cake in all forms
219 Zinc in all its forms, namely zinc ingots, slabs, bars, rods, and scraps.
219A Waste paper
221 Water tank and storage tank of all varieties and descriptions.
222 Glassware other than those specified elsewhere in this Schedule or in any other Schedule
223 Raw wool
224 Sewing thread
225 Ferro alloys and super alloys
226 Plastic goods other than those specified elsewhere in this Schedule or in any other Schedule
227 All utensils made of stainless steel, plastic or aluminium other than those specified elsewhere in this Schedule or in any other Schedule
228 Aluminium conductor steel reinforced (A.C.S.R.)
229 Adhesive, gum and water proofing compound
230 Bidi Leaf
231 Cooked food other than cooked food specified in Schedule IV or in any other Schedule, served in, or supplies from, any non airconditioned
    (a) hotel
    (b) restaurant
    (c) refreshment room,
    (d) club, or
    (e) eating house
232 Cotton waste
232A Optical fibre cable
233 Door locks and padlocks other than those specified elsewhere in Schedule IV or in any other Schedule
234 Fire wood
235 Maize products of all varieties
236 Fly ash
237 Water filter in which no chemicals used or which is not operated by power
238 Herb, bark, dry plant, dry flower and dry root
239 Imitation jewellery
240 Musical instruments
241 Rice bran
242 Rubber goods other than those specified elsewhere in Schedule IV or in any other Schedule
243 Sandalwood and sandal oil
244 Storage battery
245 Transmission tower
246 Tailoring material, that is to say, zip button, hook, stiff collar, and buckle
247 Electric fan, exhaust fan, and air circulator
248 Vegetable (green, dried, dehyderated or preserved) when sold in sealed container
249 Aeroplanes, helicopters, jet planes, gliders and all other types of flying machines (other than balloons) and parts and acessories thereof
250 Information technology products , other than those specified elsewhere in this Schedule or in any other Schedule
253 Items of goods not specified by name or description , other than those specified in Schedule I or Schedule VIIIA