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NOTIFICATION G.O.Ms.No.1615 REVENUE (CT.II) DEPARTMENT Date: 31st August, 2005

In exercise of the powers conferred under sub-section (2) of Section 76 of the Andhra Pradesh Value Added Act,2005, the Governor of Andhra Pradesh in supersession of G.O.Ms.No.398, Revenue (CT.II) Department, Dt.31-03-2005 and G.O.Ms.No. 490, Revenue (CT.II) Department, Dt.15-04-2005, hereby order that the HSN Codes in respect of thirteen (13) items in Schedule-I and seventy (70) items in Schedule-IV shall be as specified in Annexure-I and Annexure-II respectively appended to this notification.

This notification shall come into force on and from 01-09-2005.

    ANNEXURE-I  
    SCHEDULE - I  
Sl. No. Entry No. in Schedule Description of Goods HSN Code
1 1 Agricultural implements manually operated or animal driven   
2 2 Aids and implements used by handicapped persons   
      1) Orthopaedic or fracture appliances 9021.10
      2) Artificial joints 9021.31
      3) Hearing aids, excluding parts and accessories 9021.40
      4) Other (parts and accessories) 9021.90
      5) Braille typewriters (electric) 8469.20.10
      6) Braille typewriters (non-electric) 8469.30.10
      7) Wheel chairs for invalid (not mechanically propelled) 8713.10.10
      8) Wheel chairs for invalid 8713.90.10
3 4 Betel leaves 1404.90.40
4 5 Books and periodicals & journals including maps,charts and globes.   
      1) Printed books, Brochures, leaflets and similar printed whether or not in single sheet 4901.10.20
      2) Journals and periodicals (atleast 4 times a week) 4902.10.20
      3) Journals and periodicals (other) 4902.90.20
      4) Children's picture, drawing or colouring books 4903
      5) Maps and hydrographic or similar charts of all kinds, including atlases,wall maps,topographical plans and globes,printed 4905
      6) Globes,round and inflatable   
5 7 Charcoal 4402
6 9 Condoms and contraceptives   
      1) Sheath contraceptives 4014.10
      2) Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides 3006.60
7 13 Electrical energy 2716.00.00
8 15 Fishnet and Fishnet fabrics 5608.11.10
9 19 Garlic and Ginger   
      (1) Garlic   
      (a) fresh 0703.20.00
      (b) Dried 0712.90.40
      (2) Ginger (a) fresh 0910.10.10
      (b) dried unbleached 0910.10.20.
      (c ) dried bleached 0910.10.30
10 28 Raw wool 5101
11 29 Semen including frozen semen   
      (1) Bovine semen 0511.10.00
      (2) Frozen semen , other than bovine 0511.99.91
12 30 Silk worm laying, cocoon and raw silk 5001 & 5002
13 41 Husk of pulses, paddy, groundnut and wheat bran 2302 (except 2302.10 & 2302.20)
    Explanation - (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this notification.
    Explanation- (2) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner from the
    corresponding description in the Central Excise Tariff Act, 1985, then only those
    commodities described as aforesaid will be covered by the scope of this notification and
    other commodities though covered by the corresponding description in the Central Excise
    Tariff will not be covered by the scope of this notification.
    Explanation-(3) Subject to Explanation 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the
    commodities covered for the purposes of the said tariff under that heading or sub-heading
    will be covered by the scope of this notification.
    Explanation-(4) Where the description against any heading or sub-heading is shown as "other", then the interpretation as provided in Note (2) shall apply.

    ANNEXURE-II  
    SCHEDULE - IV  
Sl. No. Entry No. in Schedule Description of Goods HSN CODE
1 1 Agricultural implements not operated manually or not driven by animal   
      1) Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-gound roller 8432
      2) Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 8433 (except 8433.51 & 8433.52)
      3) Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 8436
      4) Root or tuber harvesting machinery 8433.53
2 3 All kinds of bricks including fly ash bricks, refractory bricks   
      1) Bricks (of siliceous fossil meals) 6901.00.10
      2) Blocks (of siliceous fossil meals) 6901.00.20
      3) Magnesia carbon bricks, shapes and graphetised alumina 6903.10.10
      4) Building Bricks (Ceramic) 6904.10.00
      5) Cement building blocks and bricks 6810.11.00
      6) Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths 6902.00
      7) Bricks and tiles of fly ash 6815.99.10
3 4 Asphaltic roofing sheets 6807
4 5 Earthen tiles other than ceramic and glazed tiles 6905.10.00
5 6 All types of yarn and sewing thread other than cotton yarn in hank and silk yarn in hank 5106
      (1) Yarn of carded wool 5106
      (2) Yarn of combed wool 5107
      (3) Yarn of fine animal hair (carded or combed) 5108
      (4) Yarn of wool or fine animal hair,containing 85% or more by weight wool or of fine animal hair 5109
      (5) Yarn of coarse animal hair or horse hair ( including gimped horse hair yarn) 5110
      (6) Flax yarn 5306
      (7) Yarn of jute or of other textile bast fibres of heading No. 5303 5307
      (8) Yarn of other vegetable textile fibres; paper yarn 5308
      (9) Yarn (other than sewing thread) of synthetic staple fibres 5509
      (10) Yarn ( other than sewing thread) of artificial staple fibres 5510
      (11) Yarn ( other than sewing thread) of man made staple fibres 5511
      (12) Synthetic filament yarn other than sewing thread 5402
      (13) Man made filament yarn (other than sewing thread) 5406
      (14) Artificial filament yarn other than sewing thread 5403
      (15)Textile yarn 5604
      (16) Metalised yarn whether or not gimped 5605
      (17) Gimped yarn and strip 5606
6 8 Arecanut, betel nut and betel nut powder   
      1) Whole 0802.90.11
      2) Split 0802.90.12
      3) Ground 0802.90.13
7 10 Bearings of all kinds 8482
8 11 Beedi leaves 1404.90.10
9 12 Transmission rubber belts   
      1) PVC belt conveyor 3926.90.10
      2) Conveyor or transmission belts or belting of vulcanised rubber 4010
      3) Leather belting for machinery 4204.00.40
      4) Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 5910
10 13 Bicycles, tricycles, cycle rickshaws & parts and accessories thereof   
      1) Bicycles and other cycles (including delivery tricycles), not motorised 8712
      2) Frames and forks, and parts thereof 8714.91
      3) Wheel rims and spokes 8714.92
      4) Hubs, other than coaster braking hubs and hub brakes, and free wheels sprocket wheels 8714.93
      5) Brakes including coaster braking hubs and hub braking and parts thereof 8714.94
      6) Saddles 8714.95
      7) Pedals and crank - gear, and parts thereof 8714.96
      8) Other 8714.99
      9) New pneumatic tyres of rubber, of a kind used on bicycles 4011.50
      10) Inner tubes of rubber of a kind used on bicycles 4013.20
      11) Inner tubes of rubber of a kind used in tyres of cycle rickshaws and 3-wheeled powered cycle rickshaws. 4013.90.50
11 14 Bitumen   
      1) Asphalt, natural 2714.90.10
      2) Bitumen, natural 2714.90.20
      3) Petroleum bitumen 2713.20.00
      4) Cut backs, bituminous or asphalt 2715.00.10
12 16 Bulk Drugs   
      1) ketones and quinones, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives 2914
      2) Oxygen function amino-compounds 2922
      3) Organic derivatives of hydrazine or of hydro xylamine 2928
      4) Other organo-in organic compounds 2931
      5) Hetero cyclic compounds with oxygen hetero- atom(s) only 2932
      6) Hetero cyclic compounds with nitrogen hetero- atom(s) only 2933
      7) Nucleic acids and their salts, whether or not chemically defined; other hetero cyclic compounds 2934
      8) Sulphonamides 2935
13 19 Chemical fertilizers, Bio-fertilizers and Bone Meal including mixtures or Nurient elements such as Iron, Zinc, Copper and biological derivatives such as Enzymes, Co-enzymes and Aucines   
      1) Mineral or chemical fertilisers, nitrogenous 3102
      2) Mineral or chemical fertilisers, phosphatic 3103
      3) Mineral or chemical fertilisers, potassic 3104
      4) Mineral or chemical fertilisers containing two or three of the fertilising elements lnitrogen, phosphorus and postassium, other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 Kgs. 3105
      5)Gibberellic acid 3808.30.30
      6) Plant growth regulators 3808.30.40
      7) Enzymes 3507 (Except 3507.90.10)
      8) Bio-fertilizers 3101
14 20 Pesticides, Insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories thereof but including drip and sprinkles irrigation systemexcluding mosquito repellants in any form   
      (1)Insecticides,fungicides etc 3808(except 3808.10.91, 3808.30.30 & 3808.30.40)
      (2) Other appliances - Agricultural or horticultural (including drip/ sprinkler irrigation system) 8424.81.00
15 21 Coir and Coir products excluding coir mattresses   
      1) Coconut Coir 5305.11
      2) Products of coir 5609.00.10
16 22 Cotton waste and Cotton yarn waste 5202
17 24 Electrodes including welding electrodes and welding rods 8311
18 25 Exercise Note books including Graph books and laboratory note books, Office stationery including computer stationery, writing pads and Account Ledgers 4820
19 26 Fibres of all types and fibre waste   
      1) Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garmetted stock) 5301
      2) True hemp (cannabis sativa L), raw or processed but not suun; tow and waste of true hemp (including yarn waste and garnetted stock) 5302
      3) Sisal and other textile fibres of the genus agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock) 5304
      4) Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhee specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste anmd garnettled stock) 5305
      5) Flex yarn 5306
      6) Synthetic staple fibres, not carded, combed or otherwise processed for spinning 5503
      7) Artificial staple fibnres, not carded, combed or otherwise processed for spinning 5504
      8) Waste (including noils, yarn waste and garnetted stocks) of man-made fibres 5505
      9) Synthetic staple fibres, carded combed or otherwise processed for spinning 5506
      10) Artificial staple fibres, carded, combed or otherwise processed for spinning 5507
      11) Glass wool or glass fibre 7019.90.10
      12) Optical fibres, optical fibres bundles and cables 9001.10
20 27 Ferrous and non-ferrous metals and alloys and extrusions thereof   
      1) Ferro-alloys 7202
      2) Ferrous optained by direct redictopm pr orpm ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms 7203
      3) Semi-finished products of iron or non-alloy steel 7207
      4) Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 7218
      5) Flat-rolled products of stainless steel, of a width of 600 mm or more 7219
      6) Flat-rolled products of stainless steel, of a width of less than 600 mm 7220
      7) Bars and rods, hot-rolled, in irregularly wounded coils, of stainless steel 7221
      8) Other bars and rods of stainless steel; angles, shapes and sections of stainless steel 7222
      9) Wire of stainless steel 7223
      10) Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 7224
      11) Flat-rolled products of other alloy steel, of a width of 600 mm or more 7225
      12) Flat-rolled products of other alloy steel, of a width of less than 600 mm 7226
      13) Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 7227
      14) Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel 7228
      15) Wire of otherr alloy steel 7229
      16) Copper matters; cement copper (precipitateed copper) 7401
      17) Unrefined copper; copper anods for electrolytic refining 7402
      18) Refined copper and copper alloys, unwrought 7403
      19) Copper waste and scrap 7404
      20) Master alloys of copper 7405
      21) Copper powders and flakes 7406
      22) Copper bars, rods and pfofiles 7407
      23) Copper wire 7408
      24) Copper plates, sheets and strip, of a thickness exceeding 0.15 mm 7409
      25) Copper foil(whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm 7410
      26) Copper tubes and pipes 7411
      27) Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 7412
      28) Standard wire, cables, plated bands and the like, of copper, not electrically insulated 7413
      29) Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 7501
      30) Unwrought nickel 7502
      31) Nickel waste and scrap 7503
      32) Nickel powders and flakes 7504
      33) Nickel plates, sheets, strip and foil 7506
      34) Nickel tubes, pipes and tube or pipes fittings (for example, couplings, elbows, sleeves) 7507
      35) Unwrought aluminium 7601
      36) Aluminium waste and scrap 7602
      37) Aluminium powders and flakes 7603
      38) Aluminium bars, rods and profiles 7604
      39) Aluminium wire 7605
      40) Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 7606
      41) Unwrought lead 7801
      42) Lead waste and scrap 7802
      43) Lead bars, rods, profiles and wire 7803
      44) Lead plates, sheets, strip and foil; lead powders and flakes 7804
      45) Unwrought zinc 7901
      46) Zinc waste and scrap 7902
      47) Zinc dust, powders and flakes 7903
      48) Zinc bars,rods, profiles and wire 7904
      49) Zinc plates, sheets, strip and foil 7905
      50) Unwrought tin 8001
      51) Tin waste and scrap 8002
      52) Tinbars, rods, profiles and wire 8003
      53) Tin plates, sheets and strip, of a thickness exceeding 0.2 mm 8004
      54) Tin 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; tine powders and flakes 8005
      55) Tungsten (wolfram) and articles thereof, including waste and scrap 8101
      56) Molybdenum and articles thereof, including waste and scrap 8102
      57) Tantalum and articles thereof, including waste and scrap 8103
      58) Magnesium and articles thereof, including waste and scrap 8104
      59) Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap 8105
      60) Bismuth and articles thereof, including waste and scrap 8106
      61) Cadmium and articles thereof, including waste and scrap 8107
      62) Titanium and articles thereof, including waste and scrap 8108
      63) Zirconium andarticles thereof, including waste and scrap 8109
      64) Antimony and articles thereof, including waste and scrap 8110
      65) Manganese and articles thereof, including waste and scrap 8111
      66) Beryllium, chromium, germanium, vanadium, gallium, harnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap 8112
21 28 Flour, Atta, Maida, Suji, Besan,Rawa,Vermicelli and semiya   
      1) Wheat or meslin flour 1101
      2) Ceral flours other than that of wheat or meslin 1102
      3) Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 of of the products of Chapter 8 1106
      4) Cereal groats, meal and pellets; and cereal grains otherwise worked   
      (i) Groats of wheat 1103.11.10
      (ii) Meal of Wheat 1103.11.20
      (iii) Groats and meal of Maize (corn) 1103.13.00
      (iv) Groats and meal of other cereals 1103.19.00
      (v) Pellets 1103.20.00
      (vi) Rolled or flaked grains of Oats 1104.12.00
      (vii) Rolled or flaked grains of other cereals 1104.19.00
      (viii) Other worked grains ( for example; hulled, pearled , sliced or kibbled )   
      (a) of Oats 1104.22.00
      (b) of Maize (corn) 1104.23.00
      (c ) of other cereals 1104.29.00
      (ix) Germ of cereals, whole, rolled , flaked or ground 1104.30.00
      5) Vermicelli and semiya   
22 31 Hand Pumps, parts and fittings thereof   
      1) Pumps for dispensing fuel or lubricants, of the type used in flling stations or in garages 8413.11
      2) Hand pumps (other) 8413.19.10
      3) Hand pumps, othr than those of sub-heading 8413 or 8413.19 8413.20
      4) Hand or foot-operated air pumps 8414.20
      5) Parts of hand pump for handling water 8413.91.40
23 32 Herb,bark, dry plant, dry root, commodity knowns as jari booti and dry flower 1211
24 33 Hose pipes and fittings thereof   
      1) Tubes,pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 4009
25 35 Rice Bran including de-oiled rice bran   
      1) De-oiled Rice bran 2302.20.10
      2) Rice bran, raw 2302.20.20
26 36 Ice 2201.90.10
27 37 Incense Sticks commonly known as, Agarbathi, dhupkathi or dhupati 3307.41
28 39 IT Products, that is to say   
      (1) Word processing machines and Electronic typewriters   
      (a)Word processing machines 8469.11.00
      (b)Electronic typewriters 8469.12.00
      (2) (i)Electronic calculators 8470.10.00
      (ii)Other electronic calculating machines   
      (a) incorporating a printing device 8470.21.00
      (b) other 8470.29.00
      (c) other calculating machines 8470.30.00
      (3) Computer systems and peripherals, Electronic diaries   
      (a)computer systems, peripherals and parts 8471
      (b)Electronic diaries   
      (4) Parts and Accessories of HSN 84.69, 84.70 & 84.71 for items listed above   
      (5) DC Micromotors,Stepper motors of an output not exceeding 37.5 watts.   
      (a) D C Micromotors of an output not exceeding 37.5 W 8501.10.11
      (b) Stepper motors of an output not exceeding 37.5 W 8501.10.12
      (6) Parts of HSN 85.01 for items listed above   
      (7) Uninterrupted power supply(UPS) and their parts   
      (8) Permanent magnets and articles intended to become permanent magnets(Ferrites) 8505
      (9) Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets & telecommunication apparatus for carries-current line systems or for digital line systems;videophones 8517
      (10) Microphones, mutimedia speakers, headphones ,Earphones & combined microphone speaker sets & their parts   
      (a) Microphones 8518.10.00
      (b) Multimedia speakers 8518.22.00
      (c) Headphones etc. 8518.30.00
      (d) Parts 8518.90.00
      (11) Telephone answering machines 8520.20.00
      (12) Parts of Telephone answering machines   
      (13) Prepared unrecorded media for sound recording or similar recording of other phenomena,Video and Audio CD's, Cassettes, and DVD's(recorded and unrecorded)   
      (i)Prepared unrecorded media for sound recording or similar recording of other phenomena 8523
      (ii) Records, tapes and other recorded media (a) for reproducing sound only 8524.32
      (b) Other 8524.39
      (c) Other magnetic tapes of a width not exceeding 4mm 8524.51
      (d) Other magnetic tapes of a width exceeding 4mm but not exceeding 6.5mm 8524.52
      (e)Other magnetic tapes of a width exceeding 6.5mm 8524.53
      (14) IT software of any media.   
      (a) Disc for laser reading systems for reproducing phenomena other than sound or image 8524.31.11
      (b) Magnetic tapes for reproducing phenomena other than sound or image 8524.40.11
      (c) other software   
      (i) on floppy disc or catridge tape 8524.91.11
      (ii) on disc or on CD ROM 8524.91.12
      (iii) on other media 8524.91.13
      (15) Transmission apparatus other than apparatus for radio or T.V. broadcasting,transmission apparatus incorporating reception apparatus,digital still video cameras   
      (a) Transmission apparatus incorporating reception apparatus 8525.2
      (b) Communication jamming equipment 8525.10.40
      (c) Wireless Microphone 8525.10.50
      (d) Still image video cameras & other video camera recorders; digital cameras 8525.40.00
      (16) Radio communication receivers, Radio Pagers   
      (a) Radio pagers 8527.90.11
      (b) Demodulators 8527.90.12
      (c) Other 8527.90.19
      (i) Aerials, antennas and parts 8529.10
      (ii) Parts of HSN 8525 & 8527 listed above   
      (17) LCD Panels, LED panels and parts thereof   
      (a) LCD Panels / LED Panels 8531.20.00
      (b) Parts 8531.90.00
      (18) Electrical capacitors, fixed, variable or adjustable(pre-set) and parts thereof   
      (a)Electrical capacitors, fixed, variable 8532
      (b) Parts 8532.90.00
      (19) Electrical resistors(including rheostats & potentiometers),other than heating resistors 8533
      (20) Printed Circuits 8534.00.00
      (21) Switches,Connectors&Relays for up to 5 amps at voltage not exceeding 250 Volts,Electronic fuses   
      (22) DATA/Graphic Display tubes, other than TV Picture tubes and parts thereof   
      (a)Colour 8540.40.00
      (b)Black & White or other monochrome 8540.50.00
      (23) Diodes, transistors & similar semi-conductor devices;Photosensitinve semi-conductor devices,including photovoltaic cells whether or not assembled in modules or made up into panels;Light emitting diodes;Mounted piezo-electric crystals 8541
      (24) Electronic Integrated Circuits and Micro-assemblies 8542
      (25) Signal Generators and parts thereof   
      (a)Signal Generators 8543.20
      (b) Parts 8543.90.00
      (26) Optical fibre cables 8544.70
      (27) Optical fibre and optical fibre bundles, cables 9001.10.00
      (28) Liquid Crystal devices, flat panel display devices and parts thereof   
      (a) Liquid Crystal devices, flat panel display devices 9013.80.10
      (b) Parts 9013.90.10
      (29) Cathode ray oscilloscopes, spectrum analysers, cross talk meters,Gain measuring instruments,Distortion factor meters,Psophometers,Network & Logic analyzer & Signal Analyzer   
      (a)Cathode ray oscilloscopes 9030.20.00
      (b) Spectrum analysers 9030.39.20
      (c)Other instruments & apparatus,specially designed for telecommunications(for example,cross-talk meters,gain measuring equipments,distortion factor meters,psophometers) 9030.40.00
29 41 Nawar 5806.31.20
30 42 Napa slabs 6801
31 44 Paper all kinds 4707, 4801 to 4817
      1) Toilet paper 4818.10
      2) Hand kerchiefs, cleaning or facial tissues, towels 4818.20
      3) Table cloths and serviettes 4818.3
32 45 Pipes of all varieties including G.I., C.I., PVC, Ductile , RCC & PCC Pipes, their fittings thereof and Cement poles   
      1) Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics 3917
      2) Asbestos cement pipes 6811.30.10
      3) Other (50% graphite or other carbon) 6903.10.90
      4) Other ( 50% of alumina or alumina and silica ) 6903.20.90
      5) Other Pipes 6903.90.90
      6) Ceramic pipes, conduits, guttering and pipe fittings 6906
      7) Tubes, Pipes and hollow profiles of cast iron 7303
      8) Tubes, pipes and hollow profiles, seamless, of iron ( other than cast iron) or steel 7304
      9) 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 7305
      10) Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed) of iron or steel 7306
      11) Tube or pipe fittings ( for example, couplings, elbows, sleeves) of iron or steel 7307
      12) Copper tubes and pipes 7411
      13) Copper tube or pipe fittings ( for example, couplings, elbows, sleeves) 7412
      14) Nickel tubes, pipes and tube or pipe fittings ( for example, couplings, elbows, sleeves) 7507
      15) Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 7609
      16) Aluminium tubes and pipes 7608
      17) Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 7805
      18) Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 7906
      19) Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 8006
      20) Cement Pipes (RCC & PCC), Cement Poles   
33 46 Plastic footwear and Hawai chappals.   
      (1) Water proof footwear with outer soles and uppers of plastics, the uppers of which are neither fixed to the sole not assembled by stitching , riveting, nailing, screwing, plugging or similar processes   
      a) Footwear incorporating a protective metal toe-cap of rubber 6401.10.10
      b) Footwear incorporating a protective metal toe-cap - Other 6401.10.90
      c) Foot wear covering the knee-Other 6401.91.90
      d ) Footwear covering the ankle but not covering the knee 6401.92.90
      e) Other 6401.99.90
      (2) Other footwear with outer soles and uppers of plastics   
      (a) sports footwear 6402.12.90
      (b) other than sports footwear 6402.19.90
      (3) Footwear with upper straps or thongs assembled to the sole by means of plugs (Hawai chappal) 6402.20
34 47 Printed material   
      1) Music, printed or in manuscript, whether or not bound or illustrated 4904
      2) Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. 4905
      3) Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-writeten texs; photographic reproductions on sensitised paper and carbon copies of the foregoing 4906
      4) Printed or illustrated postcards; printed cards bering personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 4909
      5) Calendar of any kind, printed, including calendar blocks 4910
      6) Other printed matter, including printed pictures and photographs 4911
35 48 Printing ink excluding toner and cartridges 3215
36 50 Pulp of bamboo, wood, waste paper and bagasse   
      1) Mechanical wood pulp 4701
      2) Chemical wood pulp, dissolving grades 4702
      3) Chemical wood pulp,soda or sulphate, other than dissolving grades 4703
      4) Chemical wood pulp, sulphite, other than dissolving grades 4704
      5) Wood pulp obtained by a combination of mechanical and chemical pulping processes 4705
      6) Pulps of fibres derived from recovered (waste and scrap)paper or paperboard or of other fibrous cellulosic material 4706
      7) Beet pulp, bagasse and other waste 2302.20.00
37 51 Rail coaches, engines and wagons   
      1) Rail locomotives powered from an external source of electricity or by elctric accumulators 8601
      2) Other rail locomotives; locomotive tenders 8602
      3) Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 8603
      4) 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) 8604
      5) 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) 8605
      6) Railway or tramway goods vans and wagons, not self propelled. 8606
38 53 Renewable energy devices and spare parts   
      1) Flat Plate solar Collectors.   
      2) Concentrating and pipe type solar collectors.   
      3) Solar Cookers of Various sizes.   
      4) Solar Water heaters and systems.   
      5) Air/Gas/Fluid heating  system.   
      6) Solar Stills and desalination system.   
      7) Solar pumps based on solar thermal and solar photovoltaic conversion.   
      8) Solar power generating systems. 7615.19.30
      9)Solar crop driers and systems   
      10) Solar ponds and systems   
      11)Solar Photovoltaic modules and panels for water pumping, lighting and other applications. 9405.50.40
      12)Solar Refrigeration Cold Storages and Air Conditioning Systems.   
      13) Biogas,Plants,Stoves,appliances and Engines.   
      14) Wind Mills and any specially designed equipments which run on wind mills/wind powers 8412.80.30
      15) Any special devices including electric generators and pumps running on win energy. 8502.31.00
      16) Agricultural and Municipal Waste conversion devicing producing energy.   
      17) Equipment for utilising ocean waves and thermal energy.   
      18) Biomass devices   
      19) Improved wood burning stoves(Chulhas).   
      20) Briquetted and other types of fuel manufactured from agricultural Waste.   
      21) (a) Turbines, (b) Generators and (c) Control  panel used in Mini/Micro Hydel systems to generate electricity 8406
      22) Gasifiers-Mechanical and Electrical.   
      23) Sterling engines operated with agricultural residue/waste.   
      24) Blak continuously plated solar elective coating sheets, fins and tubes.   
      25) Electrically operated vehicles including battery powered vehicles or fuel cell powered vehicles.   
      26) Biolers fired with bagasse, agricultural waste or multifue for use in cogeneration plants.   
      27) Turbo altemators,back pressure or condensing extraction type, for use in cogeneration plants.   
      28) Solar Photovoltaic cells modules and systems/devices 8541.40.11
39 54 Safety matches 3605.00.10
40 55 Sewing Machine and parts and accessories thereof 8452
41 56 Ship and other water vessels   
      (1) Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods 8901
      (2) Fishing vessels , factory ships and other vessels for processing or preserving fishery products 8902
      (3) Yachts and other vessels for pleasure or sports; row boats and canoes 8903
      (4) Tugs and pusher craft 8904
      (5) Light vessels, fire floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 8905
      (6) Other vessels, including war ships and life boats other than rowing boats 8906
      (7) Other floating structures ( for eg; rafts, tanks, coffer-dams , landing stages, bouys and beacons) 8907
      (8) Vessels and other floating structures for breaking up 8908
42 59 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies   
      (1) Mate 0903
      (2) Pepper of the genus piper, dried or crushed or ground, fruits of the genus capsicum or of the genus pimenta 0904
      (a) Pepper 0904.11
      (b) Dried chillies 0904.20.10
      (c) Chilly powder 0904.20.20
      (3 ) Vanila 0905
      (4) Cinnamon and cinnamon tree flowers 0906.10
      (5) Cloves (whole fruit , cloves and stems) 0907
      (6) Nutmeg , mace and cardamoms 0908
      (a) Nutmeg 0908.10
      (b) Mace 0908.20.00
      (c) Cardamoms 0908.30
      (7) Seeds of anise, badian, fennel , coriander , cumin, caraway at juniper berries 0909
      (a) Anise or badian 0909.10
      (b) Coriander 0909.20
      (c) Cumin 0909.30
      (d) Caraway 0909.40
      (e) Fennel and juniper berries 0909.50
      (8) Ginger , saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices   
      (a) Ginger (i )Powder 0910.10.40
      (ii) Other 0910.10.90
      (b) Saffron 0910.20
      (c) Turmeric 0910.30
      (d) Thyme, bay leaves 0910.40
      (e) Curry 0910.50.00
      (f) Other spices 0910.99
43 60 Sports goods excluding apparels and footwear   
      (1) Articles of funfare , table or parlour games including pin tables, billiards, special tables for casino games and automatic bowling alley equipment. 9504
      (2) Articles and equipment for general physical exercise , gymnastics, athletics, other sports ( including table tennis) or outer games, not specified or included elsewhere in this chapter; swimming pools and paddling pools 9506
      (3) Fishing rods, fish- hooks and other line fishing tackle; fish landing nets, butterfly nets, and similar nets; decoy "birds" (other than those of the heading 9208 or 9705) and similar hunting or shooting requisites 9507
44 61 Starch and Sago   
      1) Wheat Starch 1108.11
      2) Maize (Corn) starch 1108.12
      3) Potato starch 1108.13
      4) Manioc (cassava) starch 1108.14
      5) Sago 1108.19.10
      6)Flour, meal and powder of dried leguminous vegetables of heading 0713, or sago or of roots or tubers or heading 0714 or of the products of Chapter VIII - (i) Of sago 1106.20.10
      (ii) Of manioc (Cassava) 1106.20.10
45 63 Tractors and Threshers, Harvesters, Tractor Trailers, Tyres and Tubes of Tractors and attachments and parts thereof   
      (1) Tractors (other than tractors of heading 8709) 8701
      (2 ) Parts for tractors 8708.10.10
      (3) Threshing and harvesting machinery   
      (a) combine harvester-threshers 8433.51.00
      (b) other threshing machinery 8433.52.00
      (c ) root or tuber harvesting machinery 8433.53.00
      (d) other 8433.59.00
      (e) Parts 8433.90.00
      (4) Tractor Trailers   
      (5) Tyres and Tubes of Tractors   
46 64 Transmission Towers   
      1)Towers whether or not assessembled for transmission line 7308.20.11
      2) Other 7308.20.19
47 65 Umbrellas 6601
48 66 Vanaspathi, Hydrogenated Vegetable Oil 1516
49 67 Vegetable oils - All kinds of vegetable Oils including solvent oils and Coconut Oil   
      (1) Soyabean oil and its fractions, whether or not refined, but not chemically modified 1507
      (2) Ground-nut oil and its fractions, whether or not refined, but not chemically modified 1508
      (3) Olive oil and its fractions, whether or not refined, but not chemically modified 1509
      4) Other Oils & their fractions obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 1510
      (5) Palm oil and its fractions, whether or not refined, but not chemically modified 1511
      (6) Sunflower seed, safflower or cotton seed oil and their fractions, thereof, whether or not refined, but not chemically modified 1512
      (7) Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified 1513
      (8) Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modified 1514
      (9) Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 1515
50 68 Writing instruments, writing ink. Goemetry boxes, Colour boxes, Pencil Sharpners and Erasers   
      (1) Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils, pen holders pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those heading 9609 9608.00
      (2) Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors'chalks 9609 (except 9609.90.10)
      (3)Fountain pen ink 3215.90.20
      (4) Drawing ink 3215.90.40
      (5) Erasers 4016.92.00
      (6) Geometry and colour boxes   
51 69 Coal Including Coke in all its forms but excluding char coal   
      1) Coal; briquettes, ovoids and similar solid fuels manufactured from coal 2701
      2) Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 2704
      3) Petroleum Coke (i) Not calcined 2713.11
      (ii) Calcined 2713.12
52 70 Iron and steel, that is to say:   
      (i) Pig Iron, Sponge Iron, and cast iron including ingot moulds, and bottom plates.   
      (ii) Steel semis, ingots, slabs, blooms and billets of all qualities, shapes and sizes.   
      (iii) Skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;   
      (iv) Steel bars, rounds, rods, squares, flats, octagons and hexagons; plain and ribbed or twisted, in coil from as well as straight length   
      (v) Steel structurals, angles, joints, channels, tees, sheet piling sections, Z sections or any other rolled sections   
      (vi) Sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled, plain and corrugated in all qualities, in straight lengths and in coil form as rolled and in revitted condition.   
      (vii) Plates, both plain and chequered in all qualities   
      (viii) Discs, rings, forgings and steel castings;   
      (ix) Tool, alloy and special steels of any of the above categories   
      (x) Steel tubes, both welded and seamless, of all diameters and lengths including tube fittings   
      (xi) Tin-plates, both hot dipped and electrolytic and tin free plates   
      (xii) Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails  heavy and light crane rails;   
      (xiii) Wheels, tyres, axies and wheel sets   
      (xiv) Wire rods and wires rolled, drawn, galvanized, aluminized, tinned or coated such as by copper   
      (1) Pig Iron, Spiegeleisen in pigs, blocks or other primary forms 7201
      (2) Granules and powders, of pig iron, spiegeleisen, iton or steel 7205
      (3) Iron and non-ally steel in ingots or other primary forms (excluding iron of heading 7203) 7206
      (4) Flat-rolled products of iron or non-ally steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. 7208
      (5) Flat-rolled products of iron or non-alloy stee, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated 7209
      (6) Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad plated or coated 7210
      (7) Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated 7211
      (8) Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated 7212
      (9) Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-ally steel 7213
      (10) Other bars and rods of iron or non-ally steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling 7214
      (11) Other bars and rods of iron or non-alloy steel 7215
      (12) Angles, shapes and sections of iron or non-alloy steel 7216
      (13) Wire of iron or non-alloy steel 7217
      (14) Steel piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and section, of iron or steel 7301
      (15) 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 their crossing pieces, sleepers (cross-ties) fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bed-plates, ties and other material specialized for jointing or fixing rails 7302
      (16) Tubes, pipes and hollow profiles, of cast iron 7303
      (17) Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 7304
      (18) Other tubes and pipes (for example, welded, riveted or similar closed) having circular cross-sections, the external diameter of which exceeds 406.4 m.m. of iron or steel. 7305
      (19) Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 7306
      (20) Tubes or pipe fittings (for example, couplings, elbows, sleeves), or iron or steel 7307
      (21) Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors shutters, balustrades, pillars and columns), of iron or steel; plates rods, angles, shapes, sections tubes and the like, prepared for use in structures, of iron or steel 7308
53 71 Iron and Steel Scrap, that is to say:  
      (i) Iron scrap, cast-iron scrap, runner scrap and iron skull scrap   
      (ii) Steel melting scrap in all forms including steel skull, turnings and borings   
      (iii) Defectives, rejects, cuttings or end pieces of any of the categories of item (i) to (xiv) of entry 70   
      (iv) Ferrous waste and scrap; remelting scrap ingots of iron and steel. 7204
54 72 Oil Seeds, that is to say   
      (i) Sesamum or Til (orientale)   
      (ii) Soyabeen (Glycine seja)   
      (iii) Rape seed and mustard   
      1.     Toria (Brassica campestris vartoria)   
      2.     Rai (Brassica Juncea)   
      3.     Jamba  Taramira (Eruca satiya)   
      4.     Sarcon  yellow and brown (brassica compestris varsarson)   
      5.     Banarasi Rai or True mustard (Brassica nigra)   
      (iv) Linseed (linum usitatissimum)   
      (v) Sunflower (Helianthus annus)   
      (vi) Nigar seed (Guizotia abyssinica)   
      (vii) Neem, vepa (Azadi rachta indica)   
      (viii) Mahua, illupai, ippe (Madhuca indica, M. Latifolia), Bassia, Latifolia and Madhuca Longifolia Syn. M. Longifolia)   
      (ix) Karanja, Pongam, Honga (Pongamia pinnata syn. P Glabra)   
      (x) Kusum (Schleichera Oleosa, syn. S. Trijuga)   
      (xi) Punna undi(Calophyllum, inophyllum)   
      (xii) Kokum (Carcinia indica)   
      (xiii) Sal (Shorea robusta);   
      (xiv) Tung (Aleurite Jordi and A.Montana)   
      (xv) Red Palm (elaeis guinenisis)   
      (xvi) Safflower (corthanus tinctorius)   
      (1) Sesamum or Til 1207.40.90
      (2) Soyabean 1201.00.90
      (3) Rapeseed 1205
      (4) Mustard 1207.50.90
      (5) Linseed 1204.00.90
      (6) Sunflower 1206.00.90
      (7) Nigar seed 1207.99.30
      (8) Kokum 1207.99.40
      (9) Redpalm 1207.10.90
      (10) Safflower 1207.60.90
      (11) Other Oil seeds 1207.99.90
55 73 Castor (Ricinus communis) 1207.30.90
56 75 Copra 1203
57 76 Groundnut or peanut (hypogea)   
      Groundnut not roasted or otherwise cooked, whether or not shelled or broken   
      a) in shell, other 1202.10.19
      b) other 1202.10.99
      c) Shelled whether or not broken 1202.20
58 77 Cotton seeds 1207.20.90
59 78 Jute, that is to say the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and the fibre known as Mesta or Bimli extracted from plants of the species hibiscus cannabinus and Hibiuscus sabdariffavar altissima and the fibre known as sunnhemp extracted from plants of the species Crotalaria Juncea whether baled or otherwise 5305
60 79 Cotton, that is to say, all kinds of cotton (indigenous or imported) in all its unmanufactured State, whether ginned or unginned, baled, pressed or otherwise but not including cotton waste. 5201 5203
61 80 Hides and Skins, Tanned or Un-Tanned 4101 to 4106
62 81

Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock sand), whatever their composition whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes 2709
   1.      decantation   
   2.      de-salting   
   3.      dehydration   
   4.      stabilization in order to normalize the vapour pressure   
   5.      elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure   
   6.      the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned process   
   7.      any other minor process including addition of pour point depressants or flow improvers which does not change the essential character of the substance   
63 82 All kinds of Pulses and Dhalls 0713
64 83 Wheat (Triticum vulgare, T. compactum, T.sphaerococum, T.durum, T.aestivum, L.T.dicoccum); 1001.10.90 and 1001.90.20
65 84 Paddy (Oryza sativa L) 1006.10.90
66 86 P.V.C. Cloth, Waterproof cloth, Tarpaulin and Rexine   
      1) Textile fabrics impregnated with (i) Polyvinyl cloride 5903.10
      (ii) polyurethane 5903.20
      2) Tarpaulins, Awnings (i) of Cotton 6306.11
      (ii) of Synthetic fibre 6306.12
      3) Jute Tarpaulins (including DW Tarpaulin) 6306.19.10
      4) Tents (i) of cotton 6306.21
      (ii) of synthetic fibres 6306.22
      (iii) of other textile materials 6306.29
67 87 Oil cakes and Deoiled cakes   
      1) Oil Cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 2304
      2) Oil Cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 2305
      3) Oil Cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 2306
68 88 Drugs & Medicines whether patent or proprietary, as defined in clauses (i), (ii) and (iii) of Section 3(b) of Drugs and Cosmetics Act,1940 (Central Act 23 of 1940), including hypodermic syringes, hypodermic needles,catguts,sutures,surgical cotton, dressings, plasters, catherters, cannulae, bandages and similar articles but not including   
      (a) Medicated goods   
      (b) Products capable of being used as cosmetics and toilet preparations including Toothpastes, Tooth powders,cosmetics, Toilet articles and soaps.   
      (c) Mosquito Repellants in any form   
      (d) Surgical equipment, medical devices and implants   
      1) Drugs & Medicines 3001 to 3004 (Except 3002.90.10)
      2) Pro-Vitamins and Vitamins, natural or re-produced by synthesis, derivatives thereof used primarily as Vitamins, and inter mixtures of the foregoing, whether or not in any solvent 2936
      3) Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides used primarily as hormones 2937
      4) Anti-biotics 2941
      5) Other organic compounds 2942
      6) Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials. 3822
      7)Wadding, gauze, bandages and similar articles(for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 3005
      8) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria stents: sterile absorbable surgical or dental haemostatics 3006.10
      9) Blood grouping reagents 3006.20.00
      10) Opacifying preparations for X-ray examination; diagnostic reagents designed to be administered to the patient 3006.30.00
      11) Dental cements and other dental fillings; bone reconstruction cements 3006.40.00
      12) First-aid boxes and kits 3006.50.00
      13) Gel preparations designed to be used in human 0r veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments 3006.70.00
      14) Oxygen, medicinal grade 2804.40.10
      15) Syringes, with or without needles 9018.31.00
      16) Tubular metal needles and needles for sutures 9018.32
      17) Other 9018.39
69 89 Veterinary medicines and Feed supplements   
      1) Concentrates for compound animal feed 2309.90.20
      3) Vaccine for veterinary medicine 3002.30
      4) Veterinary medicinal preparation, not for human use, not elsewhere specified or included 3004.90.85
70 90 All kinds of packing material including Hessian cloth and jute twine but excluding storage tanks made of any materials.   
      1) Self adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 3919
      2) Other plates, sheets, film, foil and strip of plastics non-cellular and not reinforced, laminated, supported or similarly combined with other materials (including HDPE / PP Woven fabric) 3920
      3) Thermocol 3921.90.10
      4) Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures of plastics 3923
      5) Packing cases, boxes, crates, drums and similar packing of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 4415
      6) Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves 4416
      7) Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers of paper, paper board whether in assembled or unassembled condition 4819
      8) Paper or paperboard labels of all kinds, whether or not printed. 4821
      9) Bobbins, spools, cops and similar supports of paper pulp, paper or paper board (whether or not perforated or hardened) 4822
      10) Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper plup, paper, paperboard, cellulose wadding or web of cellulose fibres 4823
      11) Sacks and bags, of a kind used for the packing of goods 6305
      12) Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind useds for the conveyancve or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 7010
      13) Reservoiers tanks, vats and similar containers for any material (other than compressed or liquified gas) of iron or steel, a capacity not exceeding 300 lts.whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment 7309
      14) Containers for compressed or liquified gas of iron or steel 7311
      15) Aluminimum foil (whether or not printed or backed with paper, paperboard, plastics or similar bcking materials) of a thickness (excluding any backing) not exceeding 0.2 mm 7607
      16) Aluminium casks, drums, cans, boxes and other similar containers for any material (other than compressed or liquified gas), of a capacity not exceeding 300 lts., whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment 7612
      17) Aluminium containers for compressed or liquified gas 7613
      18) 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 8309

Explanation - (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this notification.

Explanation- (2) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.

Explanation-(3) Subject to Explanation 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification.

Explanation-(4) Where the description against any heading or sub-heading is shown as "other", then the interpretation as provided in Note (2) shall apply.