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THE KERALA VALUE ADDED TAX ACT, 2003 - SCHEDULE
-

Body

THIRD SCHEDULE ( 5%)

[See Section 6(1)(a)]

Sl. No. Description of Goods HSN CODE
1 Agricultural and Horticultural implements not operated manually or not driven by animal and parts thereof  
  (1) Agricultural, horticultural or forestry machinery for soil preparations or cultivation, lawn or sports ground rollers 8432
  (2) Harvesting or threshing machinery, including straw or fodder balers, grass or hay mowers, machines for cleaning, sorting, or grading eggs, fruits, or other agricultural produce 8433
2 Arecanut powder and arecanut   
   (1) Arecanut powder 0802.90.13
   (2) Arecanut 0802.90.11
3 Articles and other utensils of aluminum, brass, bronze, copper, cadmium, lead, zinc, iron or steel, nickel, Tin, and other base metals other than those specified in any other Schedule.   
   (1) Aluminium   
   (a) Bars, rods profiles including Aluminium Conductors Steel Reinforced (ACSR) and All Aluminium Conductors (AAC) 7604
   (b) Wire 7605
   (c) Plates, sheets and strips 7606
   (d) Foil 7607
   (e) Structures (excluding pre-fabricated buildings of HSN heading No. 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   
   (I) Structures 7610.90.10
   (ii) Parts of structures, not elsewhere specified 7610.90.20
   (iii) Aluminium plates, rods, profiles, tubes and the like, prepared for use in structure 7610.90.30
   (iv) Other 7610.90.90
   (f) Casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquified gas), of a capacity not exceeding 300L, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment. 7612
   (g)Stranded wire, cables, plaited bands and the like of aluminium, not electrically insulated 7614
   (h) Pot scourers and scouring or polishing pads, gloves 7615.11.00
   (i) Nails, tacks, staples (other than those of HSN heading No. 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles 7616.10.00
   (i) Cloth, grill, netting and fencing, of aluminium wire 7616.91.00
   (ii) Expanded metal of aluminium and aluminium alloys 7616.99.10
   (iii) Chains 7616.99.20
   (iv) Bobbins 7616.99.30
   (v) Other 7616.99.90
  (j) Omitted w.e.f. 01-04-2014 xxxx
   (2) Articles of Brass 7419.99.30
   (3) Bronze   
   (a) Rods of bronze and similar alloys 7407.29.10
   (4) Copper   
   (a) Bars, rods and profiles 7407
   (b) Wire 7408
   (c) Plates, sheets and strip 7409
   (d) Foil 7410
   (e) Stranded wire, ropes, cables, plaited bands and the like, not electrically insulated 7413.00.00
   (f) Cloth (including endless bands), grill and netting of icopper wire; expanded metal of copper 7414
   (g) Nails, tacks, drawing pins, staples (other than those of HSN heading No. 8305) and similar articles , of copper or of iron and steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper 7415
   (h) Copper springs 7416.00.00
   (i) Cooking or heating apparatus of a kind used for domestic purposes, non-eletric, and parts thereof, of copper 7417
   (j) Pot scourers and scouring or polishing pads, gloves and the like 7418.11.00
   (k) Other table, kitchen or other house hold articles 7418.19.30
   (l) other articles of copper other than reservoirs, tanks and vats 7419
   (5) Cadmium   
   (a) Cadmium wrought 8107.90.10
   (b) Articles of cadmium 8107.90.90
   (6) Lead   
   (a) Bars, rods, profiles and wire 7803
   (b) Plates, sheets, strip and foil, lead powders and flakes 7804
   (c) Indian lead seals 7806.00.20
   (d) Blanks 7806.00.30
   (7) Zinc   
   (a) Bars, rods, profiles and wire 7904
   (b) Plates, sheets, strip and foil 7905
   (c) Other articles of zinc other than sanitary fixtures 7907.00.90
   (8) Iron or Steel   
   (a) Chain and parts thereof of iron or steel   
   (i) Roller chain 7315.11.00
   (ii) Lifting and hoisting chain 7315.12.10
   (iii) Ship chain 7315.12.20
   (iv) Other chain 7315.12.90
   (v) Parts 7315.19.00
   (b) Anchors and grapnels of iron or steel   
   (i) Anchors and grapnels 7316.00.10
   (ii) Parts 7316.00.90
   (c) Stranded wire, ropes, cables, plaited bands, slings and the like, not electrically insulated 7312
   (d) Barbed wire of Iron or steel 7313.00.10
   (e) Twisted hoop or single flat wire, barbed or not and loosely twisted double wire, of a kind used for fencing, of iron or steel 7313.00.20
   (f) Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel 7314
   (g) Nails, tacks, drawing pins, corrugated nails, staples (other than heading 8305) and similar articles, whether or not with heads of other materials, but excluding such articles with heads of copper other than animal shoenails 7317
   (h) screws, bolts, nuts, coach screws, screw hooks, rivettes, cotters, cotter-pins, washers (including spring washers) and similar articles 7318
   (I) Safety pins 7319.20.00
   (j) Springs and leaves for springs, of iron or steel   
   (i) Leaf springs for motor vehicles 7320.10.11
   (ii) Leaf springs for railways and tramways 7320.10.12
   (iii) Other 7320.90.90
   (k) Structures and parts of structures (for example, bridges, bridge sections, lock gates,lattice masts, shutters), of iron or steel   
   (i) Bridges and bridge sections 7308.10.00
   (ii) Lattice masts 7308.20.20
   (iii) Equipment for scaffolding, shuttering or pit-propping 7308.40.00
   (iv) Beams, channels, pillars & girders prepared for instructures 7308.90.10
   (v) Drop rods 7308.90.20
   (vi) Hatchway, rails & bulk heads for ships or boats and parts of hull 7308.90.30
   (vii)Galvanised tension bars 7308.90.40
   (viii)Structures and super structures for mining 7308.90.50
   (ix) Truss rods 7308.90.60
   (x) Tubular steel poles for electric transmission and distribution lines 7308.90.70
   (xi) Other 7308.90.90
   (l) Pot scourers and scouring or polishing pads, gloves 7323.10.00
   (m) Articles of iron or steel wire 7326.20
   (9) Nickel   
   (a) Bars, rods, profiles and wire 7505
   (b) Plates, sheets, strip and foil 7506
   (c) Other articles of nickel 7508
   (10) Tin   
   (a) Bars, rods, profiles and wire 8003
   (b) Plates, sheets and strip 8004
   (c) Foil 8005.00.00
   (d) Other articles 8007
   (11) Tungsten   
   (a) Hollow bars and rods 8101.95.10
   (b) Wire 8101.93.00
   (c) Filament 8101.99.10
   (d) Other articles 8101.99.90
   (12) Molybdenum   
   (a) Hollow bars 8102.95.10
   (b) Wire 8102.96.00
   (c) Other articles 8102.99.00
   (13) Magnesium   
   (a) Wrought 8104.90.10
   (b) Flakes 8104.90.20
   (c) Wire 8104.90.30
   (d) Other articles 8104.90.90
   (14) Titanium   
   (a) Wrought 8108.90.10
   (b) Other articles 8108.10.90
   (15) Zirconium articles 8109.90.00
   (16) Antimony articles 8110.90.00
   (17) Manganese   
   (a) Wrought manganese 8111.00.30
   (b) Other articles 8111.00.90
   (18) Articles of cermets 8113.00.30
   (19) Articles of Beryllium 8112.19.00
   (20) Articles of Chromium 8112.29.00
   (21) Articles of Germanium 8112.30.90
   (22) Articles of Vanadium 8112.40.90
   (23) Articles of Thallium 8112.59.00
   (24) Articles of other base metals 8112.99.00
   (25) Sets of assorted articles of base metal 8211.10.00
   (26) Table knives having fixed blades 8211.91.00
   (27) Other knives having fixed blades 8211.92.00
   (28) Pocket knives 8211.93.10
   (29) Blades 8211.94.00
   (30) Handles of base metals 8211.95.00
   (31) Nail cutters 8214.20.10
   (32) Spoons, forks, ladles, skimmers, cakeservers, fish- knives, butter-knives, sugar tongs and similar kitchen or tableware 8215
   (33) Bells, gongs and the like of base metal 8306.10.00
   (34) Statuettes of base metal 8306.29.10
   (35) Trophies of base metal 8306.29.20
   (36) Sign-plates, name plates, address plates and similar plates, numbers, letters and other symbols of base metal 8310
   (37) Wire, rods, tubes, plates, electrodes and similar products of other base metals 8311
  (38) aldrops, pulley and clamps ****
  (39) Hangars (of all types) ****
4 Omitted w.e.f 1st April, 2009  
5 Asafoetida including compounded asafoetida 1301.90.13
5A Ayurvedic tooth powders ****
5B. Atta, maida, sooji and rava sold in packages with MRP printed on such packages.  
6 Baby feeding bottles and nipples made of any material   
   (1) Baby feeding bottles 3923.30.90
   (2) Feeding bottle nipples 4014.90.30
7 Bakery products, sweets, confectionery and other food products other than those sold under brand name registered under The Trade Marks Act, 1999 *****
8 Bakery products like cakes, halwa, mixture, laddu and jelabi ***:
8A. Basmati Rice sold in packages with MRP printed on such packages.  
9 Bearings of all varieties   
   (1) Ball bearings 8482.10
   (2) Tapered roller bearings including cone and tapered roller assemblies 8482.20
   (3) Spherical roller bearings 8482.30.00
   (4) Needle roller bearings 8482.40.00
   (5) Other cylindrical roller bearings 8482.50
   (6) Other, including combined ball or roller bearings 8482.80.00
   (7) Parts of balls, needles and rollers 8482.91
10 Bed sheets, pillow covers, table cloth, blankets and travelling rugs   
   (1) Bed linen, table linen, toilet linen and kitchen linen 6302
   (2) Bed sheets, bed spreads, bed covers and pillow covers   
   (a) bed spreads knitted or crocheted 6304.11.00
   (b) bed sheets and bed covers of cotton 6304.19.10
   (c ) bed spreads of silk 6304.19.20
   (d) bed sheets and bed covers of man-made fibres 6304.19.30
   (e) not knitted or crocheted of cotton   
   (I) napkins 6304.92.20
   (ii) pillow case and pillow slip 6304.92.30
   (iii) table cloth and table cover 6304.92.40
   (iv) terry towel 6304.92.50
   (v) towels, other than terry type 6304.92.60
  (vi) Pillow Cover ***
   (f) counterpanes not knitted or crocheted of synthetic fibres 6304.93.00
   (g) counterpanes not knitted or crocheted of other textile materials 6304.99.90
   (3) Blanket and travelling rugs 6301
   (4) Mosquito nets 6304.92.70
11 Beedi leaves 1404.90.10
12 Beltings of all varieties and descriptions   
   (1) Conveyor or transmission belts or belting of vulcanised rubber 4010
   (2) Leather belting for machinery 4204.00.40
   (3)Transmission or conveyor belts or belting , of textile machinery , whether or not impregnated , coated , covered or laminated with plastics or reinforced with metal or other material 5910
   (4) PVC belt conveyor 3926.90.10
13 Bicycles, tricycles, cycle rickshaws and their parts including tyres and tubes   
   (1) Bicycles 8712.00.10
   (2) Tricycles, cycle rickshaws 8712.00.90
   (3) Parts   
   (a) Bicycle rims 8714.92.10
   (b) Bicycle spokes 8714.92.20
   (c ) Bicycle hubs 8714.93.10
   (d) Bicycle free-wheels 8714.93.20
   (e) Bicycle saddles 8714.95.10
   (f) Bicycle chain 8714.99.10
   (g) Bicycle wheels 8714.99.20
  (h) Other

Note: sub item (h) shall be deemed to have come into force on the 1st day of April, 2005.

******
   (4) Tyres   
   (a) of bicycles 4011.50
   (b) Other 4011.99.00
   (5) Inner Tubes   
   (a) of bicycles 4013.20.00
   (b) Other 4013.90.50
14 Biomass briquettes ****
15 Bitumen 2714.90.20
15A Petroleum bitumen

Note: This entry shall be deemed to have come into force on the 1st day of April, 2005

2713.20.00
16 Bleaching powder of all varieties and descriptions 2828.90.11
17 Omitted w.e.f. 01-04-2011   
18 Bricks of all kinds including hollow bricks, brickbats, jhama, Fly ash bricks, Refractory bricks , asphaltic roofing , earthern tiles, kiln burnt roofing tiles , flooring tiles   
   (1) Bricks, blocks,tiles and other ceramic goods of siliceous fossil meals(for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths   
   (a) Bricks 6901.00.10
   (b) Blocks 6901.00.20
   (c) Kiln burnt flooring, roofing and earthen tiles 6901.00.30
   (d) Others 6901.00.40
   (2) Fly ash bricks 6815.99.10
   (3) Refractory bricks 6902
   (4) Asphaltic roofing , ridges 6807
   (5) Cement bricks including hollow bricks 6810.11.10
  (5A) Cement paving blocks xxxx
   (6) Others 6901.00.90
18A. Brooms, brushes and mops made of plastic used for floor cleaning and toilet cleaning ***
19 Buckets made of iron and steel, aluminium, plastic or other materials (except precious metals)   
   (1) of iron and steel 7323.99.90
   (2) of aluminium 7615.20.90
   (3) of plastic 3924.90.90
   (4) of other material ****
19A Cashew Kernel ****
  (1) Cashew kernel including roasted and salted *****
  (2) Cashew soup, cashew vita, cashew powder and cashew bits *****
20 Castings of all metals   
   (1) of non-maleable cast iron 7325.10.00
   (2) of iron 7325.99.10
   (3) of alloy steel 7325.99.20
   (4) of stainless steel 7325.99.30
   (5) grinding balls and similar articles for mills 7325.91.00
   (6) rudders for ships or boats 7325.99.91
   (7) drain covers 7325.99.92
   (8) plates and frames for sewage water or similar system 7325.99.93
   (9) of copper 7419.91.00
   (10) of other metals ****
21 Centrifugal, monoblock, submersible and other pump sets and their parts   
   (1) Centrifugal pumps primarily designed to handle water 8413.70.10
   (2) Axial flow and mixed flow vertical pump designed primarily for handling water 8413.81.30
   (3) Single and multi stage chemical and process pumps 8413.70.91
   (4) Horizontal split casing pumps 8413.70.92
   (5) Horizontal self priming pumps 8413.70.93
   (6) Vertical turbine driven pumps 8413.70.94
   (7) Boiler feed pumps 8413.70.95
   (8) Slurry pumps 8413.70.96
   (9) Dredger pumps 8413.70.98
   (10) Gas pumps 8413.81.10
   (11) Hydraulic ram 8413.81.20
   (12) Deep tubewell turbine pump 8413.50.21
   (13) Other pumps primarily designed to handle water 8413.50.29
   (14) Micro irrigation sprinklers and accessories 8413.50.90
   (15) Parts of pumps other than liquid elevators 8413.91
   (16) Liquid Elevators and parts   
   (a) Liquid Elevators 8413.82.00
   (b) Parts 8413.92.00
   (17) Vacuum pumps and parts   
   (a) Vacuum pumps 8414.10.00
   (b) Parts of vacuum pumps 8414.90.90
22 Clay including fireclay, fine china clay and ball clay   
   (1) Kaolin and other kaolinic clays, whether or not calcined 2507
   (2) Fire clay 2508.30
   (3) Other clays (not including expanded clays of HSN heading No. 6806), andalusite, kyanite and sillimanite, whether or not calcined; Mullite, Chamottee or dinas earths   
   (a) Ball clay 2508.40.10
   (b) Earth clay 2508.40.20
   (c) Other 2508.40.90
   (4) Andalusite, Kyanite and Silimanite 2508.50
   (5) Mullite 2508.60.00
   (6) Chamottee or dinas earths 2508.70.00
23 Coconut products including coconut powder(other than sweets and confectionery and those not specifically included under any other item in this Schedule)   
   (1) Dessicated coconut 0801.11.00
   (2) Other coconut products 0801.19.90
24 Coconut shell unworked 1404.90.60
24A Coconut Oil ****
25 Coal, including coke in all its forms but excluding charcoal   
   (1) Anthracite 2701.11.00
   (2) Bituminous coal 2701.12.00
   (3) Coking coal 2701.19.10
   (4) Steam coal 2701.19.20
   (5) Briquettes, ovoids and similar solid fuel manufactured from coal 2701.20
   (6) Petroleum coke   
   (a) Not calcined 2713.11.00
   (b) Calcined 2713.12.00
   (7) Hard coke of coal 2704.00.30
   (8) Soft coke of coal 2704.00.40
26 Coal tar 2706.00.10
27 Coffee beans and seeds, unbranded pure coffee powder,cocoa beans, cocoa pod, cocoa shells and other cocoa waste   
   (1) Coffee beans and coffee seeds  
   (2) Unbranded pure coffee powder other than those sold under The Trade Marks Act,1999 *****
   (3) Cocoa beans and cocoa pod 1801.00.00
   (4) Cocoa shells, husks, skins and other cocoa waste 1802.00.00
28 Combs   
   (1) of plastic or rubber 9615.11.00
   (2) other 9615.19.00
28A Compact Fluorescent Lamps ****
29 Cotton and cotton waste   
   (1) Cotton not carded or combed 5201
   (2) Cotton, carded or combed 5203
   (3) Cotton waste 5202
30 Cotton coated fabrics ****
30A Cooked Food, other than,  
  (1) those served to any airline service company or institution or shipping company for serving in air craft, ship or steamer or served in air craft, ship, steamer and five star hotels, and ****
  (2) burgers, pizza, tacos, doughnuts, sandwiches, burger-pattys, pasta, bread-filling and other cooked food items sold by restaurants having a brand name or trade mark registered under the Trade Marks Act, 1999. ****
30B Cradles ***
31 Crucibles 6903.20.10
32 Crude petroleum oils and crude oils obtained from bituminous minerals 2709.00.00
33 Cups and tumblers of paper and plastic other than those specifically mentioned in the table in clause (a) of sub-section (1) of section 6.   
   (1) of paper 4823.60.00
   (2) of plastic ******
33A Dahashamini, i.e. barks, herbs, seeds, and other plant parts, its mixtures, powders etc. used to make ayurvedic medicinal drinking water ******
34 Dates other than fresh dates   
   (1) Soft / Wet dates 0804.10.20
   (2) Hard dates (Dry dates) 0804.10.30
   (3) Other 0804.10.90
35 Degras: Residues resulting from the treatment of fatty substances or animal or vegetable waxes   
   (1) Degrass 1522.00.10
   (2) Soap stocks 1522.00.20
   (3) Other 1522.00.90
36 Drugs, Medicines and Bulk Drugs including Ayurvedic, Unani, and Homoeopathic medicine but excluding mosquito repellants those specifically mentioned in First Schedule   
   (1) Pro-vitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof, used primarily as vitamins, and intermixtures of the foregoing , whether or not in any solvent 2936
   (2) Hormones, prostaglandins, thermoboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones 2937
   (3) Antibiotics 2941
   (4) Other organic compounds: cefadroxil and its salts, ibuprofane, diazepam, nifedipine, ranitidine, Dane's salt of D(-) phenyl glycine, D(-) , para hydroxy Dane's salts 2942.00
   (5) Glands and other organs for organo therapeutic uses , dried, whether or not powdered, extracts of glands or other organs or of their secretions for organo therapeutic uses, haparin and its salts, other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 3001
   (6) Glucose and glucose syrup   
   (a) Glucose and glucose syrup not containing fructose or containing in the dry state less than 20% by weight of fructose   
   (i) Glucose, liquid 1702.30.10
   (ii) Glucose, solid 1702.30.20
   (b) Glucose and gluxose syrup containing in the dry state atleast 20% but less than 50% by weight of fructose, excluding invert sugar   
   (i) Glucose, liquid 1702.40.10
   (ii) Glucose, solid 1702.40.20
   (7) Medicaments (excluding good of HSN headings nos. 3002,3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale   
   (a) containing pencillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives 3003.10.00
   (b) containing other antibiotics 3003.20.00
   (c) containing hormones or other products of HSN heading No. 2937 but not containing antibiotics   
   (i) Containing insulin 3003.31.00
   (ii)Other 3003.39.00
   (d) containing alkaloids or derivatives thereof but not containing hormones, other products of HSN heading No. 2937 or antibiotics 3003.40.00
   (e) Other   
   (i) Medicaments of Ayurvedic system 3003.90.11
   (ii) Medicaments of Unani system 3003.90.12
   (iii) Medicaments of Siddha 3003.90.13
   (iv) Medicaments of Homoeopathic system 3003.90.14
   (v) Medicaments of Bio-chemic system 3003.90.15
   (vi) Medicaments other than those given in sub-entries (I) to (v) 3003.90
   (8) Medicaments (excluding goods of HSN heading nos. 3002, 3005, or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale   
   (a) containing pencillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives 3004.10
   (b) containing other antibiotics: cephalosporins and their derivatives 3004.20
   (c) containing hormones or other products of HSN heading No. 2937 but not containing antibiotics other than insulin injection 3004.31
   (d) containing corticosteroid hormones, their derivatives and structural analogues 3004.32.00
   (e) Pituitary hormones; pednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones 3004.39
   (f) containing alkaloids or derivatives thereof but not containing hormones, other products of HSN heading No. 2937 or antibiotics 3004.40
   (g) Other medicaments containing vitamins or other products of HSN heading No. 2936 3004.50
   (h) Other   
   (i) Medicaments of Ayurvedic system 3004.90.11
   (ii) Medicaments of Unani system 3004.90.12
   (iii) Medicaments of Siddha 3004.90.13
   (iv) Medicaments of Homoeopathic system 3004.90.14
   (v) Medicaments of Bio-chemic system 3004.90.15
   (vi) Medicaments other than those given in sub-entries (I) to (v) 3004.90
   (9) 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
   (10) Bulk Drugs   
   (a) Keytones and Quinones whether or not with other oxygen function, and their halogenated, sulfonated, nitrated or nitrosated derivatives 2914
   (b) Oxygen- function amino compounds 2922
   (c) Organic derivatives of hydrazin or of hydroxylamine 2928
   (d) Other organo-inorganic compounds 2931
   (e) Heterocyclic compounds with oxygen hetero- atom (s) only 2932
   (f) Heterocyclic compounds with nitrogen hetero- atom (s) only 2933
   (g) Nucleic acids and their salts whether or not chemically defined other hetereo cyclic compounds 2934
   (h) Sulphonamides 2935
  (i) Camphor 2914.21
   (11) Diagnostic or laboratory reagents on a backing , prepared diagnostic or laboratory reagents whether or not with or not on a backing   
   (a) Pregnancy confirmation reagents 3822.00.11
   (b) Reagents for diagnosing AIDS 3822.00.12
   (c) Other 3822.00.19
   (12) Hot water bottles 4014.90.10
   (13) Ice bags 4014.90.20
   (14) Blood bags and Urine bags ****
   (15) Disposable Perfusion sets including I.V sets and blood transfusion sets ****
   (16) Omitted ****
   (17) Medicated ointments ****
   (18) Syringes with or without needles 9018.31.00
   (19) Tubular metal needles and needles for sutures 9018.32
   (20) Catheters (for urine , stool) 9018.39.10
   (21) Cardiac catheters 9018.39.20
   (22) Cannulae 9018.39.30
   (23) Light liquid paraffin of IP grade ****
   (24) Other Pharmaceutical goods except those specified in the 1st Schedule   
   (a) Sterile surgical catgut and similar sterile suture materials and steriletissue adhesives for surgical wound closure 3006.10.10
   (b) Sterile laminaria and sterile laminaria tents and sterile absorbable surgical/dental haemostatics 3006.10.20
   (c) Blood grouping reagents 3006.20.00
   (d) Opacifying preparations for X-Ray examinations; diagnostic reagents designed to be administered to the patients 3006.30.00
   (e) Dental cements and other dental fillings, bone reconstructions cements 3006.40.00
   (f) First Aid boxes and kits 3006.50.00
   (g) Gel preparations designed to be used in human or veterinary medicines 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
   (h) Waste pharmaceuticals 3006.80.00
   (I) Face mask, Surgeon's cap, Nurse's cap, Patient's drape and Cotton Apron ****
   (j) Dental Table Sheet ****
   (k) Disposable Hospital Sheets, Pillow covers and shoe covers ****
   (l) Disposable gown ****
   (25) Artificial teeth and dental fittings   
   (a) Artificial teeth 9021.21.00
   (b) Other 9021.29.00
  26. Life Saving medicine  
  (1) Vaccines of human medicine   
  (a) Single Vaccine   
  (a) for Cholera and typhoid 3002.20.11
  (b) for hepatitis 3002.20.12
  (c) for tetanus 3002.20.13
  (d) for polio 3002.20.14
  (e) for tuberculosis 3002.20.15
  (f) for rabies 3002.20.16
  (g) for Japanese Enceephalitis 3002.20.17
  (h) for whooping cough (pertusis) 3002.20.18
  (i) Others 3002.20.19
  (ii) Mixed Vaccines   
  (a) for diphtheria, pertusis and tetanus (DPT) 3002.20.21
  (b) for diptheria and tetanus 3002.20.22
  (c) for measles, mumps and rubella (MMR) 3002.20.23
  (d) for typhoid-para typhoid (TAB) oryphoid-para typhoid-cholera (TABC) 3002.20.24
  (e) Other 3002.20.29
  (2) Vaccines for veterinary medicines 3002.30.00
  (3) Animal Blood prepared for therapeutic, prophylactic or diagnostic uses 3002.90.20
  (4) Cultures of micro organisms (excluding Yeast) 3002.90.30
  (5) Toxins 3002.90.40
  (6) Anti Sera   
  (a) for diptheria 3002.10.11
  (b) for tetanus 3002.10.12
  (c) for rabies 3002.10.13
  (d) for snake venom 3002.10.14
  (e) Other 3002.10.15
  (7) Hemoglobin bloodglobulins and serum globulins 3002.10.20
  (8) Insulin injection 3002.31.10
  (9) Cyclosporine  
  (10) Antiretrovial Drugs (HIV Patients)  
  (11) Glevce Capsules (for treatment of Blood Cancer) *****
  (27) Ayurvedic cosmetics containing added medicaments and manufactured under drug license granted under the Drugs and Cosmetics Act 1940 (Central Act 23 of 1940)

Note: -This entry shall be deemed to have come into force on the 13th day of November, 2009.

Provided that the tax, if any, collected during the period from the13th day of November, 2009 to the 31st day of March, 2012 shall not be refunded.

***
37 Dry Fruits   
   (1) Dried figs 0804.20.90
   (2) Mangoes, sliced dried 0804.50.30
   (3) Dried grapes ( Raisins) 0806.20.10
   (4) Dried apricots 0813.10.00
   (5) Dried prunes 0813.20.00
   (6) Dried apples 0813.30.00
   (7) Dried Singoda whole ( water nut) 0813.40.20
   (8) Other dried fruits 0813.40.90
   (9) Mixtures of dried fruits 0813.50.20
38 Edible oils  
  (1) Soyabean oil 1507.90.10
  (2) Groundnut oil 1508.90.91
  (3) Olive oil 1509.90.10
  (4) Palm oil  
  (a) Refined bleached deodorized palm oil 1511.90.10
  (b) Refined bleached deodorized palmolein 1511.90.20
  (5) Sunflower oil 1512.19.10
  (6) Saffolaoil 1512.19.30
  (7) Cottonseed oil 1512.29.10
  (8) Babassu oil 1513.29.20
  (9) Refined coiza oil 1514.19.10
  (10) Refined rapeseed oil 1514.19.20
  (11) Refined mustard oil 1514.99.20
  (12) Linseed oil 1515.19.10
  (13) Maize (corn) oil 1515.29.10
  (14) Castor oil 1515.30.10
  (15) Seasam oil 1515.50.91
  (16) Fixed vegetable oils of edible grade namely, mango kernel oil, mahua oil 1515.90.40
  (17) Other edible oils 1515.90.91
  (18) Other partly or wholly hydrogenated vegetable oils  
  (a) Cottonseed oil 1516.20.11
  (b) Groundnut oil 1516.2021
  (c) Castor oil 1516.20.31
  (d) Others including Vanaspati 1516.20.91
  (19) Vegetable edible oils excluding HSN heading No. 1516  
  (a) Linseed oil 1518.00.11
  (b) Castor oil dehydrated 1518.00.21
  (c) Other vegetable oils edible grade 1518.00.31
  (20) Palm kernel oil 1513.21.10"-
38A Generator ****
39 Electrodes   
   (1) Electrodes of a kind used for furnaces 8545.11.00
   (2) Other 8545.19.00
40 Electronic Toilets ***
41 Equipments for communications such as private branch exchange (PBX) and Elect. Private Automatic Branch Exch. (EPABX) 8517.30.00
42 Exercise book, graph book and note book / laboratory note book   
   (1) Exercise book 4820.20.00
   (2) Note book, Order books, Receipt books, Letter pads, Memorandum pads , Diaries, short hand book and local delivery book and similar articles 4820.10.90
   (3) Graph book, Laboratory Note book 4820.90.90
   (4) Registers , Accounts books 4820.10.10
43 Ferrous and non-ferrous metals and alloys; non ferrous metals such as aluminium, copper, zinc and extrusions of those   
   (1) Pig iron and spieleleisen in pigs, blocks or other primary forms 7201
   (2) Ferroalloys 7202
   (3) 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 percent, in slumps, pellets or similar forms: 7203
   (4) Ferrous waste and scrap; remelting scrap ingots of iron or steel 7204
   (5) Granules and powders, of pig iron, spiegeleisen, iron or steel 7205
   (6) Iron and nonalloy steel in ingots or other primary forms (excluding iron of heading 7203) 7206
   (7) Semifinished products of iron or nonalloy steel: Containing by weight less than 0.25 percent of carbon. 7207
   (8) Flat-rolled products of iron or nonalloy steel, of a width of 600mm (23.6 inches) or more, hot-rolled, not clad, plated or coated: 7208
   (9) Flat-rolled products of iron or nonalloy steel, of a width of 600mm (23.6 inches) or more, colled-rolled, (cold reduced), not clad, plated or coated: In coils, not further worked than cold-rolled (cold reduced): 7209
   (10) Flat-rolled products of iron or nonalloy steel, of a width of 600mm (23.6 inches) or more, clad, plated or coated: Plated or coated with tin: 7210
   (11) Flat-rolled products of iron or nonalloy steel, of a width of less than 600mm (23.6 inches) not clad, plated or coated: Not further worked than hot-rolled: 7211
   (12) Flat-rolled products of iron or nonalloy steel, of a width of less than 600mm (23.6 inches), clad, plated or coated: 7212
   (13) Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel; 7213
   (14) Other bars and rods of iron or naonalloy steel, not further worked than forged, hot-rolled , hot-drawn or hot-extruled, but including those twisted after rolling: 7214
   (15) Other bars and rods, of iron or nonalloy steel 7215
   (16) Angles, shapes and sections of iron or nonalloy steel 7216
   (17) Wire of iron or nonalloy steel 7217
   (18) Stainless steel in ingots or other primary forms; semi finished products of stainless steel 7218
   (19) Flat-rolled products of stainless steel, of a width of 600mm (23.6 inches) or more: Not further worked than hot rolled in coils including stainless steel sheets. 7219
   (20) Flat-rolled products of stainless steel, of a width of less than 600mm (23.6 inches): Not further worked than hot tilled 7220
   (21) Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 7221
   (22) Other bars and rods or stainless steel; angles, shapes and sections of stainless steel: Bars and rods, not further worked than hot-rolled, hot-drawn or extruded 7222
   (23) Wire of stainless steel 7223
   (24) Other alloy steel in ingots or other primary forms; semifinished products of other alloy steel 7224
   (25) Flat-rolled products of other alloy steel, of a width of 600mm (23.6 inches) or more: Of silicon-electrical steel 7225
   (26) Flat-rolled products of other alloy steel, of a width of less than 600mm (23.6 inches) or more: Of silicon-electrical steel 7226
   (27) Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 7227
   (28) Other Bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel 7228
   (29) Wire of other alloy steel 7229
   (30) 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 7301
   (31) 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, bed plates, ties and other material specialised for joining or fixing rails 7302
   (32) Copper mattes; cement copper (precipitated copper) 7401
   (33) Unrefined copper; copper anodes for electrolytic refining copper content 7402
   (34) Refined copper and copper alloys, unwrought 7403
   (35) Copper Waste and Scrap 7404
   (36) Master alloys of copper 7405
   (37) Copper powders and flakes 7406
   (38) Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 7501
   (39) Unwrought nickel 7502
   (40) Nickel waste and scrap 7503
   (41) Nickel powders and flakes 7504
   (42) Unwrought aluminium 7601
   (43) Aluminium waste and scrap 7602
   (44) Aluminium powders and flakes 7603
   (45) Unwrought lead 7801
   (46) Lead waste and scrap 7802
   (47) Unwrought zinc 7901
   (48) Zinc waste and scrap 7902
   (49) Zinc dust, powders and flakes 7903
   (50) Unwrought tin 8001
   (51) Tin waste and scrap 8002
   (52) Tungsten powders 8101.10.00
   (53) Tungsten unwrought 8101.94.00
   (54) Tungsten waste and scrap 8101.97.00
   (55) Molybdenum Powders 8102.10.00
   (56) Molybdenum Unwrought 8102.94.00
   (57) Molybdenum Waste and scrap 8102.97.00
   (58) Tantalum Unwrought 8103.20
   (59) Tantalum Waste and scrap 8103.30.00
   (60) Magnesium Unwrought 8104.11.00
   (61) Magnesium Waste and scrap 8104.20
   (62) Magnesium Powders 8104.30.20
   (63) Cobalt Unwrought 8105.20.20
   (64) Cobalt Powders 8105.20.30
   (65) Cobalt Waste and scrap 8105.30.00
   (66) Bismuth, Unwrought 8106.00.10
   (67) Bismuth, Waste and scrap 8106.00.20
   (68) Cadmium, Unwrought or powder 8107.20.00
   (69) Cadmium, Waste and scrap 8107.30.00
   (70) Titanium, Unwrought or powder 8108.20.00
   (71) Titanium, Waste and scrap 8108.30.00
   (72) Zirconium, Unwrought or powder 8109.20.00
   (73) Zirconium, Waste and scrap 8109.30.00
   (74) Antimony, Unwrought or powder 8110.10.00
   (75) Antimony, Waste and scrap 8110.20.00
   (76) Manganese, Unwrought 8111.00.10
   (77) Manganese, Waste and scrap 8111.00.20
   (78) Berylium, Unwrought or powder 8112.12.00
   (79) Berylium, Waste and scrap 8112.13.00
   (80) Chromium, Unwrought or powder 8112.21.00
   (81) Chromium, Waste and scrap 8112.22.00
   (82) Germanium, Unwrought 8112.30.10
   (83) Germanium, Waste and scrap 8112.30.20
   (84) Vanadium, Unwrought 8112.40.10
   (85) Vanadium, Waste and scrap 8112.40.20
   (86) Thallium, Unwrought or powder 8112.51.00
   (87) Thallium, Waste and scrap 8112.52.00
   (88) Cermets, Unwrought 8113.00.10
   (89) Cermets, Waste and scrap 8113.00.20
44 Omitted w.e.f 19th July, 2011   
45 Fibres of all types and Fibre Waste   
   (1) Jute and other textile bast fibers (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock) 5303
   (2) 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
   (3) Abaca (Manila hemp or musa textiles Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock) 5305.21.00
   (4) Synthetic staple fibres, not carded, combed or otherwise processed for spinning 5503
   (5) Artificial staple fibres, not carded, combed or otherwise processed for spinning 5504
   (6) Waste ( including noils, yarn waste and garnetted stock) of man made fibres 5505
   (7) Synthetic staple fibres, carded, combed or otherwise processed for spinning 5506
   (8) Artificial staple fibres, carded, combed or otherwise processed for spinning 6812
  (9) Compostion leather with the basis of leather fibre, in slabs, sheet or strip whether or not in rolls 4115.10.00
  (10) Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestors and magnesium carbonate, articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, head gear, footwear, gaskets) whether or not reinforced, other than goods of HSN No.6811 or 6813 . 6812
46 Fibre foam mattress ****
47 Firewood   
   (1) Coniferous wood in chips or particles 4401.21.00
   (2) Non-coniferous wood in chips or particles 4401.22.00
   (3) Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 4401.30.00
   (4) Paddy Chaff *****
48 Basen and dough and flours other than those mentioned in Second Schedule  
  (1) Flour, meal and powder of dried leguminous vegetables 1106
  (2) Wet mix ***
49 Food products like pickles, corn flakes, savouries, sweets made of groundnuts, gingelly , other than those sold under brand name registered under The Trade Marks Act, 1999   
   (1) Pickles ****
   (2) Savories like chips , popcorn, murukku, achappam, pakoda, mixture, chikky items, kuzhalappam and similar preparations 1905.90.30
   (3) Corn flakes 1904.10.10
   (4) Sweets made of groundnuts or gingily ****
49A Food products like, dry prawns/dry fish roasts, its chutneys and powders, coconut chutney powders and veppilai katti, Chukku Kappi Powder, Fried chips made from banana, cassava and Jack fruit. ****
50 Fly ash ****
51 Fried and roasted grams 2008.19.40
51A Gold, Silver and Platinum Ornaments, new and old  
  (1) Silver jewellery with filigree work 7113.11.10
  (2) Silver jewellery studded with gems 7113.11.20
  (3) Other articles of silver jewellery 7113.11.30
  (4) Gold jewellery, unstudded 7113.19.10
  (5) Gold jewellery, set with pearls 7113.19.20
  (6) Gold jewellery set with diamonds 7113.19.30
  (7) Gold jewellery set with other precious and semi precious stones 7113.19.40
  (8) Platinum unstudded 7113.19.50
  (9) Articles of 'goldsmiths' or 'silversmiths' wares and parts thereof of precious metals or of metal clad with precious metal 7114
  (10) Other articles of precious metal or of metal clad with precious metals 7115
  (11) Silver, semi-manufactured 7106.92
  (12) Gold, semi manufactured 7108.13.00
  (13) Waste and scrap of precious metals 7112
  (14) Gold coins ***
  (15) Gold bullion other than those specified in Second Schedule ***
51B Ghee  
52 Gur, jaggery and edible variety of rub gur other than those specified in the First Schedule 1701.11.10
52A Gypsum 2520.10.10
53 Hand pumps , parts and fitting   
   (1) Pumps fitted with a measuring device used for dispensing fuel or lubricants, of the type used in filling stations or in garages 8413.11.10
   (2) Other hand pumps other than those of HSN heading No. 8413.11.10 8413.20.00
   (3) Hand or foot operated air pumps 8414.20
   (4) Parts and fittings of hand pumps 8413.91.40
54 Handicrafts   
   (1) Worked ivory and articles of Ivory 9601.10.00
   (2) Worked horn and articles of horn 9601.90.40
   (3) Wood marequetry and inlaid wood ; Caskets and cases for jewellery and cutlery and similar articles, of wood; Statuettes and other ornaments of wood 4420
   (4) Other articles of wood 4421
   (5) Articles made of jute 5909.00.30
   (6) Other ****
55 Handmade soaps other than those mentioned in the First Schedule ****
56 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower ****
57 Hides and skins, whether in raw or dressed state, other than furskins and artificial fur   
   (1) Raw hides and skins of bovine (INN) (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 4101
   (2) Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned parchment-dressed or further prepared), whether or not with wool on or split 4102
   (3) Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned , parchment-dressed or further prepared ), whether or not dehaired or split, other than birdskins or part of bird skins 4103
   (4)Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 4104
   (5) Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 4105
   (6) Tanned or crust hides and skins of other animals,without wool or hair on, whether or not split, but not further prepared 4106
   (7) Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on , whether or not split , other than Chamois (including combination chamois) leather , patent leather and patent laminated leather , metalised leather. 4107
   (8) Leather further prepared after tanning or crusting including parchment-dressed leather, of sheep or lamb without wool on , whether or not split , other than Chamois (including combination chamois) leather , patent leather and patent laminated leather, metalised leather 4112
   (9) Leather further prepared after tanning or crusting including parchment-dressed leather, of other animals , without wool or hair on , whether or not split , other than Chamois (including combination chamois) leather , patent leather and patent laminated leather , metalised leather 4113
   (10) Pairings and other waste of leather 4115.20
58 Omitted w.e.f. 1-4-2012  
59 Hosiery goods 6115
59A All medical and diagnostic equipments and Hospital instruments, apparatus, appliances, tools and aids used exclusively in medical, surgical, dental, physiotherapy and veterinary sciences and spares and parts thereof. ****
60 Human hair   
   (1) Human Hair   
   (a) Unworked 0501.00.10
   (b) Waste 0501.00.20
   (c ) dressed, thinned , bleached or otherwise worked 6703.00.10
61 Hurricane lanterns, kerosene lamps/lantern, petromax, glass chimney 9405.50.10
62 Omitted w.e.f. 01-04-2013  
63 Imitation Jewellery , Synthetic gems and Bangles not coming under First Schedule   
   (1) Cuff-links and studs 7117.11.00
   (2) Bangles  
   (I) Imitation bangles 7117.19.10
   (ii) of horn, ornaments, coral and other animal carving materials and articles thereof of 9601.90.40
   (3) German Silver Jewellery 7117.19.20
   (4) Jewellery studded with imitaion pearls or imitation or synthetic stones 7117.90.10
   (5) Other imitation jewellery 7117.90.90
   (6) Synthetic gems 7018.10.90
   (7) Articles of natural or cultured pearls 7116.10.00
   (8) Articles of precious or semi-precious stones ( natural, synthetic or reconstructed) 7116.20.00
64 Incence sticks commonly known as agarbathi, samprani, dhupkathi or dhupbathi 3307.41.00
65 Industrial cables (high voltage cables, XLPE Cables, jelly filled cables) and household wiring cables   
   (1) Winding wire   
   (a) of copper 8544.11
   (b) other   
   (I) asbestos covered 8544.19.10
   (ii) plastic insulated 8544.19.20
   (iii) rubber insulated 8544.19.30
   (iv) other 8544.19.90
   (2) Co-axial cable and other co-axial electric conductors   
   (a) Co-axial cables 8544.20.10
   (b) Other 8544.20.90
   (3) Other electric conductors , for a voltage not exceeding 80V   
   (a) Telephone cables fitted with connectors   
   (I) Dry core paper insulated 8544.41.11
   (ii) Other 8544.41.19
   (iii) Paper insulated 8544.41.20
   (iv) Plastic insulated 8544.41.30
   (v) Rubber insulated 8544.41.40
   (vi) Other 8544.41.90
   (b) Other telephone cables   
   (I) Dry core paper insulated 8544.49.11
   (ii) Other 8544.49.19
   (iii) Paper insulated cables 8544.49.20
   (iv) Plastic insulated cables and flexes 8544.49.30
   (v) Other 8544.49.90
   (4) Other electric conductors , for a voltage exceeding 80V but not exceeding 1000V fitted with connectors   
   (a) Paper insulated 8544.51.10
   (b) Plastic insulated, of a kind used for communication 8544.51.20
   (c ) Other plastic insulated 8544.51.30
   (d) Rubber insulated of a kind used for telecommunication 8544.51.40
   (e) Other rubber insulated 8544.51.50
   (f) Other 8544.51.90
   (5) Other electric conductors , for a voltage exceeding 80V but not exceeding 1000V not fitted with connectors   
   (a) Paper insulated 8544.59.10
   (b) Plastic insulated, of a kind used for communication 8544.59.20
   (c ) Other plastic insulated 8544.59.30
   (d) Rubber insulated of a kind used for telecommunication 8544.59.40
   (e) Other rubber insulated 8544.59.50
   (f) Other 8544.59.90
   (6) Other electric conductors , for a voltage exceeding 1000V   
   (a) Paper insulated 8544.60.10
   (b) Plastic insulated 8544.60.20
   (c ) Rubber insulated 8544.60.30
   (d) Other 8544.60.90
66 Industrial inputs and packing materials specified in List A to this Schedule ****
67 Insulators of any material 8546
68 Intangible goods like Copyright, Patent, R.E.P. Llicense   
   (1) Copyright ****
   (2) Patent ****
   (3) REP License , DEPB license ****
   (4) Other ****
69
IT Products  
(1) Word processing machines, Electronic typewriters  
  (a) Word processing machines 8469 00 10
  (b) Electronic typewriters 8469 00 20
(2) Microphones, mutimedia speakers, headphones etc  
  (a) Microphones 8518.10.00
  (b) Multimedia speakers 8518.22.00
  (c) Headphones etc. 8518.30.00
(3) Telephone answering machines 8519.50.00
(4) 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 8523
(5) IT software of any media. 8523.80.20  
(6) Transmission apparatus other than apparatus for radio or T.V. broadcasting  
  (a) Base Stations 8517.61.00
  (b) Machines for the reception, conve rsion and transmission or regeneration of voice, images or other data, including switching and routing apparatus 8517.62
(7) Radio communication receivers, Radio Pagers  
  (a) Radio pagers 8527.99.11
  (b) Demodulators 8527.99.12
  (c) Other 8527.99.19
(8) Aerials, antennas and parts 8529 10
(9) LCD Panels, LED panels and parts.  
  (a) LCD Panels / LED Panels 8531.20.00
  (b) Parts 8531.90.00
(10) Electrical capacitors, fixed, variable and parts  
  (a) Electrical capacitors, fixed, variable 8532
  (b) Parts 8532.90.00
(11) Electronic calculators 8470.10.00
(12) Electrical resistors 8533
(13) Printed Circuits 8534.00.00
(14) Switches, connectors, relays for up to 5 amps 8536.10.10
(15) DATA/Graphic Display tubes, other than Picture tubes and parts  
  (a) Colour 8540.40.00
  (b) Black & White or other monochrome 8540.50.00
  (c) Other 8540 60 00
(16) Diodes, transistors & similar semi-conductor devices 8541
(17) Electronic Integrated Circuits and Micro-assemblies 8542
(18) Signal Generators and parts  
  (a) Signal Generators 8543.20
  (b) Parts 8543.90.00
(19) Optical fibre cables madeup of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors 8544.70
(20) Optical fibre and optical fibre bundles, cables, other than those of heading 8544.70 9001.10.00 
(21) Liquid Crystal devices, flat panel display devices and parts  
  (a) Liquid Crystal devices, flat panel display devices 9013.80.10
  (b) Parts 9013.90
(22) Computer systems and peripherals, Electronic diaries, printers and Monitors  
  (a) Computer systems and peripherals 8471
  (b) Electronic diaries 8470.90.10
  (c ) Printers  
    (i) Machines which perform two or more of the functions of the printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network 8443 31
    (ii) Other, capable of connecting to an automatic data processing machine or to a network 8443 32
    (iii) Parts and accessories of goods of sub-headings 8443 31 and 8443 32  
    (a) Ink cartridges, with print head assembly 8443.99.51
    (b) Ink spray nozzle 8443.99.52
    (c) Other 8443.99.59
    (d) Monitors  
      (i) Cathode Ray Tube Monitors of a kind solely or principally used in an automatic data processing system of heading 8471 8528.41.00
      (ii) Other Monitors of a kind solely or principally used in an automatic data processing system of heading 8471 8528.51.00
      (iii) Parts suitable for use solely or principally with the apparatus under 8528 41 and 8528 51 8529.90.90
(23) Cathode ray oscilloscopes, spectrum analysers, signal analysers  
  (a) Cathode ray oscilloscopes 9030.20.00
  (b) Spectrum analysers 9030 33
  (c) Signal analysers  
(24) Parts and Accessories of HSN 84.69, 84.70 & 84.71 8473
(25) DC Micromotors, Stepper motors of 37.5 watts.  
  (a) Micro motors 8501.10.11
  (b) Stepper motors 8501.10.12
(26) Parts of HSN 85.01 8503
(27) Omitted w.e.f. 01-042014 8504.40
(28) Permanent magnets and articles 8505
(29) Electrical apparatus for line telephony or line telegraphy.  
  (a) Line telephone sets with cordless hand sets 8517.11
  (b) Telephones for cellular networks or for other wireless networks 8517.12
  (c) Other 8517 18 
  (d) videophones 8517 62 90
  (e) Facsimile machines   
    (i) capable of connecting to an automatic data processing machine or to a network 8443 32 60 
    (ii)   not capable of connecting to an automatic data processing machine 8443 39 70
  (f) Teleprinters 8443 32 90
   (g) Attachments for telephones 8517 69 70
  (ga) Mobile phone charger sold along with mobile phone in sealed pack (w.e.f. 01-04-2005 by notification No. SRO 46/2016 dt. 8-1-2016)   xxxxxx
  (h) Subscriber end equipment  8517 69 50
    (i) Set top boxes for gaining access to the internet   8517 69 60
  (30) Parts of HSN heading No. 8517 8517.70

  

70 Ivory, tortoise-shell , whale-bone and whalebone hair, horns antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products   
   (1) Ivory 0507.10.10
   (2) Ivory powder and waste 0507.10.20
   (3) Hoof meal 0507.90.10
   (4) Horn meal 0507.90.20
   (5) Hooves, claws, nails and beaks 0507.90.30
   (6) Antlers 0507.90.40
   (7) Buffalo horns 0507.90.50
   (8) Tortoise shell 0507.90.60
   (9) Claws and waste of tortoise shell 0507.90.70
   (10) Other 0507.90.90
71 Jute-cum-polypropylene coverings 6305
72 Kerosene oil sold through PDS 2710.19.10
73 Kerosene stoves, wick stoves 7321.12.10
74 Khandasari sugar 1701.11.20
75 Khoya/Khoa *****
75A Kitchen Stands (plastic coated) xxxx
76 Knitting wool 5109.10.10
77 Lac and shellac   
   1) Shellac 1301.10.10
   (2) Seed lac 1301.10.20
   (3) Stick lac 1301.10.30
   (4) Dewaxed and decolourised lac 1301.10.40
   (5) Bleached lac 1301.10.50
   (6) Gasket lac 1301.10.60
   (7) Button lac 1301.10.70
   (8) Garnet lac 1301.10.80
   (9) Arabic gum 1301.20.00
78 Leaf plates, cups and similar goods made out of palm leaves 1404.90.90
78A Lemon grass oil, Palmarosa oil, Vetivert oil, Citronella oil, Cinnamon oil, clove leaf oil   
   (1) Lemon grass oil 3301.29.42
   (2) Palmarosa oil 3301.29.33
   (3) Vetiver oil 3301.26.00
   (4) Citronella oil 3301.19.10
   (5) Cinnamon oil  
   (a) Cinnamon bark oil 3301.29.17
   (b) Cinnamon leaf oil 3301.29.18
   (6) Clove leaf/stem oil 3301.29.21
   (7) Clove bud oil 3301.29.28
   (8) Nutmeg oil 3301.29.32
   (9) Turmeric oil 3301.29.49
   (10) Ginger oil 3301.29.26
  (11) Ginger grass oil 3301.29.27
  (12) Pepper oil 3301.29.35
79 Omitted w.e.f. 1-4-2012   
79A All types of lamps using LED as the source of light ****
80 Lignite   
   (1) Lignite whether or not pulverised , but not agglomerated 2702.10.00
   (2) Agglomerated lignite 2702.20.00
81 Lime, limestone, clinker and dolomite   
   (1) Lime,   
   (a) Quick lime 2522.10.00
   (b) Slaked lime 2522.20.00
   (c) Hydrated Lime 2522.30.00
  (d) Lime Powder ****
   (2) Lime stone 2521
   (3) Lime shell ****
   (4) Cement clinkers 2523.10.00
   (5) Laterite stone ****
   (6) Dolomite 2518
82 Locks, padlocks and keys (all kinds)   
   (1) Padlocks 8301.10.00
   (2) Locks of a kind used for motor vehicles 8301.20.00
   (3) Locks of a kind used for furniture 8301.30.00
   (4) Combination locks 8301.40.10
   (5) Clasp and frames with clasps incorporating locks 8301.50.00
   (6) Parts 8301.60.00
   (7) Keys 8301.70.00
  (8) Locks (other) 8301.40.90
82A Omitted w.e.f. 01-04-2014  
83 Machinery of all kinds (other than those specifically mentioned in this schedule or in any other schedule   
   (1) 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, pasterurising, steaming, drying, evaporating, vapourising, condensing or cooling, other than machiery or plant of a kind used for domestic purposes instantaneous or storage water heaters non-electric.   
   (a) instantaneous gas water heaters 8419.11
   (b) medical, surgical or laboratory sterilisers 8419.20
   (c) dryers for agricultural products 8419.31.00
   (d) dryers for wood, paper pulp or paper board 8419.32.00
   (e) distilling or rectifying plant 8419.40
   (f) heat exchage units 8419.50
   (g) machinery for liquefying air or other gas 8419.60.00
   (h) machinery for making hot drinks or for cooking or heating food 8419.81
   (I) pasturizers 8419.89.50
   (j) vacuum-vapour plant for deposition of metals 8419.89.80
   (k) parts 8419.90
   (2) Calendering or other rolling machines other than for metals or glass, and cylinders therefor   
   (a) Calendering or other rolling machines 8420.10.00
   (b) parts   
   (i) cylinders 8420.91.00
   (ii) other 8420.99.00
   (3) Centrifuges, including centrifugal dryers   
   (a) cream separators 8421.11.00
   (b) cloth dryers 8421.12.00
   (4) Machinery for cleaning or drying bottles or other containers 8422.20.00
   (5) Machinery for filling, closing, ceiling or labelling bottles, canes, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages 8422.30.00
   (6) Other packing or wrapping machinery (including heat-shrink wrapping machinery) 8422.40.00
   (7) Parts of heading 8422 8422.90
   (8) Steam or sand blasting machines and similar jet projecting machines 8424.30.00
   (9) Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables 8437.10.00
   (10) Flour mill machinery 8437.80.10
   (11) Rice mill machinery 8437.80.20
   (12) Tea leaf rolling or cutting machine 8438.80.40
   (13) Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paper board 8439
   (14) Paper cutting machines 8441.10
   (15) Machines for making bags, sacks or envelops 8441.20.00
   (16) Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding 8441.30.00
   (17) Machines for moulding articles in paper pulp, paper or paper board 8441.40.00
   (18) Machinery, apparatus and equipment for type founding or type setting , for preparing or making printing blocks , plates, cylinders and other printing components, blocks , plates , cylinders and lithographic stones, prepared for printing purposes (planed, grained or polished) 8442
   (19) All kinds of machinery for printing and allied activities, including book binding, spiral binding, comb binding, gathering, saddle stitching, paper cutting, paper folding, perforating machines. ****
   (20) Machines for extruding, drawing , texturing or cutting man-made textile materials 8444
   (21) 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   
   (a) Carding machines 8445.11
   (b) Combing machines 8445.12
   (c ) Cotton spinning machines   
   (I) Drawing frames 8445.20.11
   (ii) Intermediate frames 8445.20.12
   (iii) Ring frames 8445.20.13
   (iv) Roving frames 8445.20.14
   (d) Textile doubling or twisting machines 8445.30
   (e) Textile winding (including weft winding ) or reeling machines 8445.40
   (22) Weaving machines (looms)   
   (a) for weaving fabrics of a width exceeding 30cm - shuttle type   
   (I) cotton weaving machines , automatic 8446.21.10
   (ii) other 8446.21.90
   (b) for weaving fabrics of a width exceeding 30cm- shuttle less type   
   (I) cotton weaving machines - automatic powerloom 8446.30.11
   (ii) plain powerloom 8446.30.12
   (iii) other 8446.30.19
   (23) Knitting machines, stitch bonding machines and machines for making gimped yarn, tulle, lace, embroidery, drimmings, braid or net and machines for tufting 8447
   (24) Machinery for preparing, tanning or working hides, skins or leather 8453.10.00
   (25) Machinery for making or repairing footwear 8453.20.00
   (26) Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 8454
   (27) Lathes and its parts ***
   (28) Machine tools and parts thereof 8456, 8459,

8460, 8461,

8462, 8463,

8464, 8465,

8466, 8467

   (29) Grinding machine with a flat surface in which the positioning in any one of the axis can be set up to an accuracy atleast 0.01mm   
   (a) numerically controlled 8460.11.00
   (b) other 8460.19.00
   (30) Other Grinding machines with a flat surface in which the positioning in any one of the axis can be set up to an accuracy atleast 0.01mm   
   (a) numerically controlled 8460.21.00
   (b) other 8460.29
   (31) Grinder, tool/cutter 8460.39.10
   (32) Lapping machines 8460.40.20
   (33) Polishing and buffing machines 8460.90.01
   (34) Die and punch shaping machines 8461.20.11
   (35) Slotting machines 8461.20.20
   (36) Broaching machines 8461.30
   (37) Gear cutting, gear grinding or gear finishing machines 8461.40
   (38) Sawing or cutting of machines 8461.50
   (39) Forging or die-stamping machines (including presses ) and hammers 8462.10
   (40) Punching or notching machines (including presses) including combined punching and shearing machines   
   (a) numerically controlled 8462.41.00
   (b) other punching machines (including turret) 8462.49.10
   (c ) Combination of punching , shearing and cropping machines 8462.49.20
   (d) Nibbling machines 8462.49.30
   (41) Hydraulic presses 8462.91
   (42) Draw benches for bars, tubes, profile , wire or the like 8463.10
   (43) Thread rolling machines 8463.20.00
   (44) Machines for working wire 8463.30
   (45) Riveting machines (excluding portable hand operated machine) 8463.90.10
   (46) Strip profiling 8463.90.20
   (47) Seaming machine (for eg. For cans) 8463.90.30
   (48) Granite cutting machines or equipments 8464.10.10
   (49) Grinding or polishing machine 8464.20.00
   (50) Machine tools (including machines for nailing , stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 8465.00
   (51) Machinery and apparatus for soldering, brazing or welding , whether or not capable of cutting; gas operated surface tempering machines and appliances   
   (a) Hand-held blow pipes 8468.10.00
   (b) Other gas operated machinery and apparatus   
   (i) welding / cutting machines 8468.20.10
   (ii) Other 8468.20.90
   (52) Crushing or grinding machines for stone and mineral 8474.20.10
   (53) Mixing or kneading machines   
   (a) concrete mixtures 8474.31.10
   (b) motor mixtures 8474.31.20
   (c) machines for mixing mineral substances with bitumen 8474.32.00
   (d) brick and tile making machinery 8474.80.10
   (e) ceramic and clay making machinery 8474.80.20
   (f) machinery for forming foundry moulds of sand 8474.80.30
   (54)Machinery for working rubber or plastics or for the manufacture of products from these materials not elsewhere specified   
   (a) Injection moulding machines 8477.10.00
   (b) Extruders 8477.20.00
   (c) Blow moulding machines 8477.30.00
   (d) Vacuum moulding machines and other thermoforming machines 8477.40.00
   (e) Machinery for moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes 8477.51.00
   (f) Machinery for making rubber goods 8477.80.10
   (g) Rubber roller   
   (55) Machines and mechanical appliances having individual functions , not specified or included elsewhere   
   (a) Machinery for public works, building or the like 8479.10.00
   (b) Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 8479.20
   (c) Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 8479.30.00
   (d) Rope or cable making machines 8479.40.00
   (e) Industrial robots, not elsewhere specified 8479.50.00
   (f) Evaporative air coolers 8479.60.00
   (g) Other machines and mechanical appliances   
   (i) For treating metal including electric wire coil-winders 8479.81.00
   (ii) Mixing , kneading, crushing , grinding , screening , sifting , homogenising , emulsifying or stirring machines 8479.82.00
   (iii) Soap cutting or moulding machinery 8479.89.10
   (iv) Air humidifiers or dehumidifiers 8479.89.20
   (v) Mechanical shifting machines 8479.89.30
   (vi) Ultra sonic transducers 8479.89.40
   (vii) Car washing machines and related appliances 8479.89.50
   (viii) Coke oven plants 8479.89.60
   (ix) Machinery for the manufacture of chemical and pharmaceutical goods 8479.89.70
   (x) Industrial vacuum cleaners 8479.89.91
   (xi) Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal waste 8479.89.92
   (xii) Machinery for dressing and processing livestock including poultry 8479.89.99
   (56) Moulding boxes for metal foundry ; mould bases ; moulding patterns ; moulds for metals (other than ingot moulds), metal carbides, glass , mineral materials , rubber or plastics   
   (a) Moulding boxes for metal foundry 8480.10.00
   (b) Mould bases 8480.20.00
   (c) Moulding patterns 8480.30.00
   (d) Moulds for metal or metal carbides   
   (i) injection or compression types 8480.41.00
   (ii) Other 8480.49.00
   (e) Moulds for glass 8480.50.00
   (f) Moulds for mineral materials 8480.60.00
   (g) Moulds for rubber or plastic   
   (i) injection or compression types 8480.71.00
   (ii) Other 8480.79.00
   (57) Machines and apparatus for electroplating , electrolysis or electrophoresis 8543.30.00
   (58) Machines and appliances for testing the hardness, strength , compressability , elasticity or other mechanical properties of materials (for example, metals , woods , textiles, paper, plastic) 9024
   (59)Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel 8514
   (60) Machinery for Photography.   
84 Meat (other than poultry), fish, sea food, egg, fruits and vegetables processed and preserved   
   (1) Meat of bovine animals , frozen   
   (a) Carcasses and half-carcasses 0202.10.00
   (b) Other cuts with bone in 0202.20.00
   (c ) Boneless 0202.30.00
   (2) Meat of swine, frozen   
   (a) Carcasses and half-carcasses 0203.21.00
   (b) Hams, shoulders and cuts thereof with bone in 0203.22.00
   (c ) Other 0203.29.00
   (3) Meat of sheep or goats, frozen   
   (a) Carcasses and half-carcasses of lamb, frozen 0204.30.00
   (b) Other meat of sheep, frozen   
   (i) Carcasses or half-carcasses 0204.41.00
   (ii) Other cuts with bone in 0204.42.00
   (iii ) Boneless 0204.43.00
   (4) Meat of horses, asses , mules or hinnies, frozen 0205.00.00
   (5) Edible offal of   
   (a) Bovine animals , frozen   
   (i) Tongues 0206.21.00
   (ii) Livers 0206.22.00
   (iii) Other 0206.29.00
   (b) Swine, frozen   
   (i) Livers 0206.41.00
   (ii) Other 0206.49.00
   (c ) Sheep or goats, frozen 0206.90.10
   (d) Others 0206.90.90
   (6) Pig fat, free of lean meat and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 0209.00.00
   (7) Meat and edible meat offal, salted, in brine, dried or smoked ; edible flours and meals of meat or meat offal of swine, bovine animals, primates, whales, dolphines, tortoise, reptiles including snake and turtles 0210
   (8) Fish, frozen , excluding fish fillets and other fish meat of HSN heading No. 0304 0303
   (9) Fish fillets and other fish meat (whether or not minced), frozen   
   (a) Fish fillets frozon 0304.20
   (b) Fish meat frozen 0304.90.00
   (10) Fish in brine, smoked fish, whether or not cooked before or during the smoking process, flours,meals and pellets of fish , fit for human consumption 0305
   (11) Crustaceans, whether in shell or not, frozen   
   (a) Rock lobster and other sea craw fish 0306.11.00
   (b) Lobsters 0306.12
   (c ) Shrimps and prawns 0306.13
   (d) Crabs 0306.14.00
   (e)Other, including flours , meals and pellets of crustaceans, fit for human consumption 0306.19.00
   (12) Molluscus whether, in shell or not, frozen   
   (a) Squid tubes, frozen 0307.49.10
   (b ) Whole squids, frozen 0307.49.20
   (c ) Dried squids 0307.49.30
   (d) Jelly fish, dried, salted or frozen 0307.99.20
   (e) Other 0307.99.90
   (13) Birds' eggs not in shell, and egg yolks , fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter   
   (a) Egg yolks, dried 0408.11.00
   (b) Other 0408.99.00
   (14) Edible products of animal origin, not elsewhere specified or included   
   (a) of wild animals 0410.00.10
   (b) Turtle eggs and Salanganes' nests 0410.00.20
   (c ) Other 0410.00.90
   (15) Guts of cattle for natural food casings 0504.00.10
   (16) Guts of sheep and goats for natural food casings 0504.00.20
   (17) Guts of other wild animals for natural food casings 0504.00.31
   (18) Sausages and similar products, of meat, meat offal or blood; food preparaions based on these products 1601.00.00
   (19) Other prepared and preserved meat, meat offal or blood 1602
   (20) Extracts and juices of meat, fish or crustaceans, molluscus or other aquatic invertebrates 1603
   (21) Prepared and preserved fish; Caviar and caviar substitutes prepared from fish eggs 1604
   (22) Crustaceans, molluscus and other aquatic invertebrates, prepared and preserved 1605
   (23) Vegetables (uncooked or cooked by steaming or boiling in water), frozen   
   (a) Potatoes 0710.10.00
   (b) Peas 0710.21.00
   (c ) Beans 0710.22.00
   (d) Spinach and orache spinach 0710.30.00
   (e) Sweet corn 0710.40.00
   (f) Terragon 0710.80.10
   (g) Mixtures of vegetables 0710.90.00
   (h) Other 0710.80.90
   (24) Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that condition for immediate consumption   
   (a) Olives 0711.20.00
   (b) Capers 0711.30.00
   (c ) Cucumbers and gherkins 0711.40.00
   (d) Mushrooms of the genus Agaricus 0711.51.00
   (e) Green pepper in brine 0711.90.10
   (f) Assorted canned vegetables 0711.90.20
   (g) Other 0711.90.90
   (25) Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared   
   (a) Mushrooms of the genus Agaricus 0712.31.00
   (b) Wood ears 0712.32.00
   (c ) Jelly fungi 0712.33.00
   (d) Asparagus, dried 0712.90.10
   (e) Dehydrated garlic powder 0712.90.20
   (f) Dehydrated garlic flakes 0712.90.30
   (g) Marjoram, oregano 0712.90.50
   (h) Potatoes 0712.90.60
   (i) Other 0712.90.90
   (26) Fruits and nuts , uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter   
   (a) Strawberries   
   (i) Containing added sugar 0811.10.10
   (ii) Not containing added sugar 0811.10.20
   (b) Raspberries, blackberries, mulberries, loganberries, black, white or red currants and goose berries   
   (i) Containing added sugar 0811.20.10
   (ii) Not containing added sugar 0811.20.20
   (c ) Other   
   (i) Containing added sugar 0811.90.10
   (ii) Not containing added sugar 0811.90.90
   (27) Fruits and nuts provisionally preserved by sulphur dioxide gas , in brine in sulphur water or in other preservatie solutions , but unsuitable in that state of immediate consumption   
   (a) Cherries 0812.10.00
   (b) Mango slices in brine 0812.90.10
   (28) Peel of citrus fruits or melons (including water melons) frozen dried lor provisionally preserved in brine , in sulphur water or in other preservative solutions 0814.00.00
   (29) Vegetables, fruits, nuts and other edible parts of plants, prepared or preseved by vinegar or acetic acid 2001
   (30) Tomatoes prepared or preserved other wise than by vinegar or acetic acid 2002
   (31) Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 2003
   (32) Vegetables , fruits, nuts , fruit-peel and other parts of plants, preserved by sugar ( drained, glace or crystallised) 2006.00.00
   (33) Fruits, nuts and other edible parts of plants (other than cashew nut roasted, salted or roasted and salted) otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified. 2008
85 Mica including mica powder and splittings ; Mica waste 2525
86 Mixture of cereals, pulses , spices in raw form roasted or powdered sold under brand name other than those registered under the Trade Marks Act 1999.   
86A Municipal Solid Waste Management Equipment and Plant ****
86B Omitted w.e.f. 18-07-2016 ****
87 (1) Rubber Hawai chappals   
   (2) Footwear of all kinds other than the above, its M.R.P. does not exceed Rs.500 and its MRP is embossed on the sole of the footwear in the case of moulded plastic footwear, and in other case, indelibly marked.   
  (3) Parts of footwear including uppers 6406.20.00
87A Musical instruments other than electronic and electric ****
88 Napa Slabs and Shahabad stones (Rough flooring stones) 6801.00.00
89 Natural graphite 2504
90 Natural sands of all kinds, whether or not coloured   
   (1) Silica sands, processed (white) 2505.10.11
   (2) Silica sands, processed (brown) 2505.1012
   (3) Quartz sands (including moulding sands) 2505.10.20
   (4) River sand and grit *****
  (4A) Soil *****
   (5) Other 2505.90.00
91 Natural sponge of animal origin 0509.00
92 Newars 5806.31.20
92A Nylon Rope not included in the first Schedule   ****
93 Oil Cake   
   (1) Soyabean oil cake   
   (a) Oil-cake and oil-cake meal of soyabean expeller variety 2304.00.10
   (b) Other 2304.00.90
  (c) Edible soya chunks manufactured from soya been oil cake/meal

Note:- The entry shall be deemed to have come into force on the 1st day of April, 2005.

****
   (2) Groundnut oil cake   
   (a) Oil-cake and oil-cake meal of ground-nut expeller variety 2305.00.10
   (b) Other 2305.00.90
   (3) Linseed oil cake   
   (a) Oil-cake and oil-cake meal of expeller variety 2306.20.10
   (b) Other 2306.20.90
   (4) Sunflower oil cake   
   (a) Oil-cake and oil-cake meal seed expeller variety 2306.30.10
   (b) Other 2306.30.90
   (5)Omitted w.e.f 1st May, 2007   
   (6) Castor seed oil cake   
   (a) Expeller variety 2306.90.17
   (b) Solvent extracted 2306.90.27
   (7) Mustard seeds oil-cake and oil-cake meal expeller variety 2306.90.12
   (8) Niger seeds oil-cake and oil-cake meal expeller variety 2306.90.13
   (9) Seasamum seeds oil-cake and oil-cake meal expeller variety 2306.90.14
   (10) Mango kernel Oil-cake and oil-cake meal expeller variety 2306.90.15
   (11) Sal de-oiled cake and oil-cake meal expeller variety 2306.90.16
   (12) Rape or colza seed oil cake 2306.41.00
   (13) Palmnuts or kernels oil cake  
   (14) Maize (corn) germ oil cake  
   (15) Mowra seeds oil-cake and oil-cake meal expeller variety 2306.90.11
94 Oil Seeds   
   (1) Groundnut or Peanut 1202.10.10
   (2) Sesamum or Til 1207.40.10
   (3) Cotton seed 1207.20.10
   (4) Soyabean 1201.00.10
   (5) Rapeseed 1205.10.00
   (6) Mustard 1207.50.10
   (7) Linseed 1204.00.10
   (8) Castor 1207.30.10
   (9) Omitted  
   (10) Omiited w.e.f 1st June, 2007  
   (11) Sunflower 1206.00.10
   (12) Nigar seed 1207.99.30
   (13) Neem, vepa 1211.90.38
   (14) Kokum 1207.99.40
   (15) Redpalm 1207.10.10
   (16) Safflower 1207.60.10
   (17) Other Oil seeds 1207.99.90
95 Optical goods, that is to say, - spectacles, sun glasses, goggles, lens and frames including attachments, parts and accessories thereof and lens care solution   
   (1) Spectacles and goggles 9004.90
   (2) Sun glasses 9004.10.00
   (3) Spectacle lenses   
   (a) of glass 9001.40
   (b) of other material 9001.50.00
   (4) Frames and mountings for spectacles, goggles or the like and parts thereof 9003
   (5) Contact lenses 9001.30
   (6) Lens cleaning liquid ****
   Omitted w.e.f. 1-4-2012  
95A Packaged drinking water of and above 20 Litres  
95B Packaged tender coconut water ***
96 Paper, Newsprint and other paper products   
   (1) Recovered (waste and scrap) paper 4707
   (2) Newsprint in rolls or sheets 4801
   (3)Uncoated paper and paperboard, of a kind used for writing , printing or other graphic purposes including computer paper and non perforated punch card and punch tape paper, in rolls of retectangular(including square) sheets, of any size , other than paper of HSN heading no.4801, handmade paper and paper board 4802
   (4) Un coated craft paper and paper board, in rolls or sheets other than that of HSN heading no. 4802 4804
   (5) Other uncoated paper and paper board in rolls or sheets, not further worked or processed than calendering, supercalendering, glazing or similar finishing, false water-marking or surface sizing 4805
   (6)Toilet of facial tissue stock, towel or napkin stock and similar paper of kind used for household or sanitary purposes, cellulose wading webs' or cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface decorated or printed, in rolls or sheets 4803
   (7) Vegetable parchment, grease proof papers, tracing papers and glassine and other glazed or trasparent or translucent papers, in rolls or sheets 4806
   (8) Composite paper and paper board (made by sticking flat layers of paper or paper board together with an adhesive), not surface coated or impregnated, whether or not internally reinforced, in rolls or sheets 4807
   (9) Paper and paper board corrugated ( with or without glued flat surface sheets), craped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in 4803 4808
   (10) Carbon paper, self - copy paper and other copying or transfer-paper (including or coated or impregnated paper for duplicator stencils or offset plates) whether or not printed, in rolls or sheets 4809
   (11) Paper and paper board, coated on one or both sides with kaoline (China clay) or other inorganic substances, with or without a binder and with no other coating, whether or not surface -coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size 4810
   (12) Paper, paper board, 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 headings 4803, 4809 or 4810 4811
   (13) Cigarette paper whether or not cut to size or in the form of booklet or tubes 4813
   (14) Wall paper and similar wall coverings; window transparencies of paper 4814
   (15) Floor coverings on a base of paper or of paper board whether or not cut tosize 4815.00.00
   (16) Carbon paper, self - copy paper and other copying or transfer-paper (other than those of heading 4809), duplicator stencils or offset plates of paper whether or not put up in boxes 4816
   (17)Toilet paper and similar paper, cellulose wading or webs' or cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 c.m. or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, bedsheets, and similar household, sanitary or hospital articles, articles of apparal and clothing accessories, of paper pulp, paper cellulose wading or webs of cellulose fibres 4818
   (18) Paper envelopes whether printed or not, pulp moulded products such as eggs tray and other paper products   
   (a) Envelopes 4817.10.00
   (b) Pulp moulded trays 4823.70.10
   (c) Letter card, plain post cards and correspondence cards 4817.20.00
   (d) Boxes, pouches, wallets, and writing compendiums of paper or paper board, containing an assortment of paper stationery 4817.30
   (e) Wood pulp board 4823.70.20
   (f) Articles made of paper mache other than artware and moulded or pressed goods of wood pulp 4823.70.30
   (g) Pre-punched cards 4823.90.21
97 Pebbles, rubbles, gravels, broken or crushed stone of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint , whether or not heat treated except granite metal produced with the aid of crushing machines 2517.10
97A pesticides, weedicides, insecticides, fungicides. herbicides, rodenticides. ami-sprouting products and plant growth regulators and bio-control agents and similar products

Note, -This entry shall be deemed to have come into force on the 19th day of July, 2011.

****
98 Petroleum products not falling under Fourth Schedule, sold to Kerala State Electricity Board, National Thermal Power Corporation and other Power Generating undertakings in the joint sector with a capacity above 25KW , subject to production of such declaratin from the purchaser as may be prescribed. *****
98A Domestic LPG

Note 1.- For the sale of Domestic LPG by Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and their agencies, no tax shall be levied on the amount of subsidy granted by the Central Government to such Corporations and passed on to the consumers during the sale of the same by the said Corporations and agencies;

Note 2.- This shall be deemed to have come into force on the 1st day of January, 2014

2711.19.00
98B Liquified Natural gas 2711.11.00
98C Natural gas in gaseous state 2711.21.00
99 Pipes and pipe fittings of all varieties including GI pipes, CI pipes, ductile pipes , hose pipes and PVC; Plastic water storage tank   
   (1) Pipes   
   (a) of plastic 3917
   (b) of asbestos- cement 6811.30.10
   (c ) pipes and pipe fittings of ceramics 6906.00.00
   (d) of other refractory ceramic 6903.90.90
   (e) of iron other than cast iron or steel 7304
   (f) of cast iron 7303
   (g) of galvanised iron (line pipe used for oil or gas) of diameter exceeding 406.4 mm   
   (i) longitudinally submerged arc welded 7305.11.11
   (ii) other longitudinally welded 7305.12.11
   (iii) others 7305.19.11
   (h) of other galvanised materials (line pipe used for oil or gas )of diameter exceeding 406.4 mm   
   (i) longitudinally submerged arc welded 7305.11.19
   (ii) other longitudinally welded 7305.12.19
   (iii) others 7305.19.19
   (i) of non-galvanised iron (line pipe used for oil or gas )of diameter exceeding 406.4 mm   
   (i) longitudinally submerged arc welded 7305.11.21
   (ii) other longitudinally welded 7305.12.21
   (iii) others 7305.19.21
   (j) of other non-galvanised materials (line pipe used for oil or gas ) of diameter exceeding 406.4 mm   
   (i) longitudinally submerged arc welded 7305.11.29
   (ii) other longitudinally welded 7305.12.29
   (iii) others 7305.19.29
   (k) Pipes, tubes, or other hollow profiles of iron or steel other than those coming under heading 7305   
   (i) galvanised 7306.10.11
   (ii) non-galvanised 7306.10.21
   (l) Pipes, tubes, or other hollow profiles other than iron or steel not coming under heading 7305   
   (i) galvanised 7306.10.19
   (ii) non-galvanised 7306.10.29
  (iii) PVC profiles (channels) with or without hole ****
   (m) of copper 7411
   (n) of nickel 7507
   (o) of Aluminium 7608
   (p) of lead 7805.00.10
   (q) of zinc 7906.00.10
   (r) of tin 8006.00.10
   (s) pipes and fittings of rubber 4009
   (2) Pipe fittings   
   (a) of plastic 3917.40.00
   (b) of asbestos- cement 6811.30.90
   (c ) of iron other than cast iron or steel 7307
   (d) of copper 7412
   (e) of nickel 7507.20.00
   (f) of Aluminium 7609.00.00
   (g) of lead 7805.00.20
   (h) of zinc 7906.00.20
   (i) of tin 8006.00.20
   (3) Plastic Water storage tank 3925.10.00
  (4) Plastic taps ****
99A Polyester rope and Polyester twine not included in the first Schedule. ***
100 Printed materials including calendar and Photographs including those taken on Studio sitting but excluding those mentioned in serial number 3B of the table in clause (a) of subsection (1) of section 6   
   (1) Pamphlets booklets, brochures, leaflets and similar printed matter 4901.10.20
   (2) Music, printed or in manuscript, whether or not bound or illustrated 4904.00.00
   (3)Printed or illustrated postcards; printed cards bearing personnel greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 4909
   (4) Calendars of any kind, printed, including calendar blocks 4910
   (5) Other printed matter, including printed pictures and photographs, 4911
   (6) Photographs including those taken on studio sitting   
101 Printing ink excluding toner and cartridges   
   (1) Printing ink (black)   
   (a) Lithographic ink and jelly 3215.11.00
   (b) Newspaper ink 3215.11.20
   (c) Rotary ink 3215.11.30
   (d) Screen printing ink 3215.11.40
   (2) Other printing ink   
   (a) Lithographic ink and jelly 3215.19.10
   (b) Newspaper ink 3215.19.20
   (c) Rotary ink 3215.19.30
   (d) Screen printing ink 3215.19.40
102 Omitted w.e.f. 1-4-2012  
103 Rail coaches , Engines wagons and parts and accessories thereof   
   (1) Equipment for railways 8530.10.10
   (2) Rail locomotives powered from an external source of electricity 8601.10.00
   (3) Rail locomotives powered from electric accumulators 8601.20.00
   (4) Diesel -electric locomotives 8602.10.00
   (5) Steam locomotives and tenders thereof 8602.90.10
   (6) Railway or tramway maintenance or service vehicles, whether or not self-propelled ( for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles 8604.00.00
   (7) Other self propelled railway or tramway coaches, vans and trucks powered from an external source of electricity 8603.10.00
   (8) 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 HSN headingNo. 8604) 8605.00.00
   (9) Railway or tramway goods vans and wagons , not self-propelled 8606
   (10) Railway or tramway track fixtures and fittings 8608.00.10
   (11) Mechanical equipment, not electrically powered for signalling to , or controlling-road, rail, or other vehicles , ships or aircraft 8608.00.20
   (12) Other traffic control equipment for railways 8608.00.30
   (13) Other traffic control equipment for roads or inland waterways, including automatic traffic control equipment for use at ports and airports 8608.00.40
   (14) Parts of railway or tramway locomotives or rolling - stock 8607
103A Rain guarding compounds.

Note :-This entry shall be deemed to have come into force on the 1st day of April, 2005.

***
103B Rat traps  
104 Raw Cashew 0801.31.00
105 Readymade garments   
   (1)Men's or boy's overcoats, carcoats, capes, cloaks , anoraks (including ski jackers), and similar articles,knitted or crocheted, other than those of HSN heading No. 6103 6101
   (2) Women's or girls' overcoats, carcoats, capes cloaks , anoraks (including ski jackers), and similar articles,knitted or crocheted, other than those of HSN heading No. 6104 6102
   (3) Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted 6103
   (4 ) Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts , divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted 6104
   (5) Men's or boys' shirts, knitted or crocheted 6105
   (6) Women's or girls' blouses, shirts and shirt blouses , knitted or crocheted 6106
   (7) Men's or boys' underpants, briefs, night shirts , pyjamas, bath robes, dressing gowns and similar articles, knitted or crocheted 6107
   (8) Women's or girls' slips , petticoats, briefs, panties, night dresses, pyjamas, negligees,bath robes, dressing gowns and similar articles, knitted or crocheted 6108
   (9) T-shirts , singlets and other vests, knitted or crocheted 6109
   (10) Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles knitted or crocheted 6110
   (11) Babies' garments and clothing accessories , knitted or crocheted 6111
   (12) Track suits, ski-suits and swimwear, knitted or crocheted 6112
   (13) Garments, made up of knitted or crocheted fabrics ofheading 5903 ,5906 or 5907: Having an outer surface impregnated , coated, cogered or laminated with rubber or plastic material which completely obscures the underlying fabric 6113
   (14) Other garments, knitted or crocheted 6114
   (15) Gloves, mittens and mitts, knitted or crocheted 6116
   (16) other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories 6117
   (17) Men's or boys' overcoats, raincoats, carcoats, capes, cloaks, anoraks ( including ski jackets), windcheaters, wind jackets and similar articles other than those of HSN heading No. 6203, not knitted or crochetted 6201
   (18) Women's or girls' overcoats, raincoats, carcoats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind jackets and similar articles other than those of HSN heading No. 6204, not knitted or crochetted 6202
   (19) Men's or boys' suits , ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), not knitted or crochetted 6203
   (20 ) Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts , divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), not knitted or crochetted 6204
   (21) Men's or boys' shirts, not knitted or crochetted 6205
   (22) Women's or girls' blouses, shirts and shirt blouses, not knitted or crochetted 6206
   (23) Men's or boys' singlets and other vests,underpants, briefs, night shirts , pyjamas, bath robes, dressing gowns and similar articles, not knitted or crochetted 6207
   (24) Women's or girls' singlets and other vests,slips, petticoats, briefs, panties, night dresses, pyjamas, negligees,bathrobes, dressing gowns and similar articles, not knitted or crochetted 6208
   (25) Babies' garments and clothing accessories, not knitted or crochetted 6209
   (26) Garments, made up of fabrics of HSN heading Nos. 5602,5603,5906 or 5907, not knitted or crochetted 6210
   (27) Track suits, ski-suits and swimwear; other garments, not knitted or crochetted 6211
   (28) Brassieres, girdles, corsets, braces, suspenders,garters and similar articles and parts thereof, whether or not knitted or crocheted 6212
   (29) Handkerchiefs 6213
   (30) Shawls, scarves, mufflers, mantillas, gamchas, veils and the like, not knitted or crochetted 6214
   (31) Ties, bow, bow ties and cravats 6215
   (32) Handloom garments , made - ups ****
  (33) Rugs, mats and carpets made of handloom and cotton ****
106 Refractory monolithic ****
107 Renewable energy devices and spare parts   
   (1) Wind turbine/engine 8412.80.30
   (2) Parts of turbine/engine 8412.90.90
   (3) Omitted w.e.f. 01-04-2013 8541.40.11
   (4) Omitted w.e.f. 01-04-2013 9405.50.40
   (5) Omitted w.e.f. 01-04-2013   
   (a) Omitted w.e.f. 01-04-2013 9405.91.00
   (b) Omitted w.e.f. 01-04-2013 9405.99.00
   (6) Omitted w.e.f. 01-04-2013 ****
   (7) Omitted w.e.f. 01-04-2013 ****
   (8) Omitted w.e.f. 01-04-2013 ****
   (9) Omitted w.e.f. 01-04-2013 ****
   (10) Omitted w.e.f. 01-04-2013 ****
   (11) Omitted w.e.f. 01-04-2013 ****
   (12) Omitted w.e.f. 01-04-2013 ****
   (13) Omitted w.e.f. 01-04-2013 ****
   (14) Omitted w.e.f. 01-04-2013 ****
   (15) Omitted w.e.f. 01-04-2013 ****
   (16) Omitted w.e.f. 01-04-2013 ****
   (17) Wind mills and any special designed devices which runs on wind mills ****
   (18) Any special devices including electric generators pumps running on wind energy ****
   (19) Electrically operated vehicles including battery powered or fuel cell powered vehicles ****
   (20) Equipments for utilizing ocean waves and thermal energy in the oceans. ****
   (21) Agricultural and municipal waste conversion devices producing energy ****
   (22) Biogas energy engine, Biogas plants gasholder and chulha (Burner) ****
   (23) Improved chulhas (wood burning stove) ****
   (24) Omitted w.e.f. 01-04-2013 ****
   (25) Omitted w.e.f. 01-04-2013 ****
   (26) Sterling engines. ****
   (27) Solid briquettes made of agricultural urban waste etc. ****
   (28) Briquettes manufacturing plant and machinery ****
   (29) Thermal efficient improve cool stove (chulha) ****
   (30) Biomass based stirling engine ****
   (31) Omitted w.e.f. 01-04-2013 ****
   (32) Plants, machinery, equipment, raw material required for industrial/distillery efficient treatment plant." ****
108 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste whether or not in the form of pellets 2303
109 Rubber Tapping light ****
109A Rexin 5903
109B Rice bran oil ****
110 Safety matches 3605.00.10
111 Sanitary towels, sanitary napkins, beltless napkins and tampons, baby diapers, baby nappies, disposable diapers   
   (1) Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles of paper   
   (a) Baby and clinical diapers 4818.40.10
   (b) Other 4818.40.90
   (2) Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles of wadding of textile materials 5601.10.00
112 School Bags including aluminium school bags ****
113 Sewing machines and their parts and accessories   
   (1) Sewing machines of the household type 8452.10
   (2) Other sewing machines 8452.21
   (3) Parts   
   (a) Sewing machine needles 8452.30
   (b) Furniture, bases and covers for sewing machines 8452.40
   (c) Other parts of sewing machine 8452.90
114 Sewing Thread of Man-made staple fibre, cotton   
   (1) of synthetic staple fibres 5508.10.00
   (2) of artificial staple fibres 5508.20.00
   (3) of cotton   
115 Ship and other water vessels and their parts   
   (1) Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods 8901
   (2) Fishing vessels including non-mechanised boats , 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 8904.00.00
   (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 8908.00.00
   (9) Parts of ships, floating structure and vessels (excluding hull, properllers and paddle -wheels) 7326.90.80
116 Omitted  
117 SIM Cards 8542.10.10
118 Skimmed milk powder and UHT milk 0402.10.10
119 Solvent oil other than organic solvent oil *****
120 Spices of all varieties and forms including their powders (masalas) & Pastes   
   (1) Mate 0903.00.00
   (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) Omitted w.e.f. 1-4-2012  
   (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) Omitted w.e.f. 1-4-2012  
   (c) Cumin 0909.30
   (d) Caraway 0909.40
   (e) Fennel and juniper berries 0909.50
   (f) Other ****
   (8) Saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices   
   (a) Saffron 0910.20
   (b) Turmeric including Turmeric bulb 0910.30
   (c) Thyme, bay leaves 0910.40
   (9) Mixtures of two or more products, Curry powder 0910.91.00
   (10) Celery 0910.99.11
   (11) Fenugreek 0910.99.12
   (12) Dill 0910.99.13
   (13) Ajwain 0910.99.14
   (14) Cassia torea 0910.99.15
   (15) Kacholam, Kolinchi and Kachura ****
   (16) Other 0910.99.19
   (17) Powder   
   (a) Cassia 0910.99.21
   (b) Cumin 0910.99.22
   (c ) Celery 0910.99.23
   (d) Fenugreek 0910.99.24
   (e) Dill 0910.99.25
   (f) Poppy 0910.99.26
   (g) Mustard 0910.99.27
   (h) Other 0910.99.29
   (18) Paste of onion, ginger or garlic and similar other paste and combination thereof including curry paste whether or not sold in sealed container 2103.90.10
121 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 including playing cards 9504
   (2) Articles and equipment for general physical exercise , gymnastics , athletics, other sports ( including table tennis) or outer games, not specified or included elsewhere; 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 HSN heading No. 9208 or 9705 and similar hunting or shooting requisites 9507
122 Starch of all kinds including modified starch and dextrines   
   (1) Starch 1108
   (2) Dextrines and other modified starches 3505.10
123 Stationery goods like Clip boards, clutch pencil, date stamps, dusters, index file clips, pokers, office files of all kinds, paper cutter, stamp pad, staplers, stapler pins, gem clips , rubber bands, cello tape, typing eraser, paper punch, typewriter cleaning brush   
   (1) Clip boards 4823.70.90
   (2) Clutch pencil 9609.90.20
   (3) Pen holders, pencil holders and similar holders 9608.99.10
   (4) Date stamps 9611.00.00
   (5) Dusters 6307.10
   (6) Index file clips and gem clips 8305.90.20
   (7) pokers 8305.90.90
   (8) Office files, computer files 4820.10.90
   (9) Paper cutter and paper punch 8441.10.10
   (10) Typing Erasers ****
   (11) File board, Tag file, box file, printed and plastic files ****
   (12) Stencil correction fluid 3824.90.24
   (13) Computer ribbon cartridges, inkjet cartridges, disk head cleaning kit ****
   (14) Stamp pad ****
   (15) Staplers and stapler pins ****
   (16) Paper knives, letter openers, erasing knives, pencil sharpeners 8214.10.10
   (17) Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office stamp stands and similar office or desk equipments of base metal 8304.00.00
   (18) Paper weights of all kinds ****
   (19) Desk organizer ****
   (20) Tag, twine, plastic scales ****
  (21) Cello tape ****
  (22) Type writer cleaning brush ****
124 Sugar candy ****
125 Tailoring materials, namely needles, scissors, hooks, buttons, zips, buckles, measuring tape and stick, collars and collar bones, horn buttons, indent hooks and eyes, jean buttons, knitting pins, long stitch kits, MS coated button / stars, zip fasteners, zippers, cuff links, crochet hooks   
   (1) Sewing needles, knitting needles,bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel 7319.10
   (2) Scissors 8213.00.00
   (3) Buttons, press-fasteners, snap-fasteners and press-studs , button moulds and other parts of these articles; button blanks 9606
   (4) Slide fasteners including zip fasteners 9607
126 Tamarind including ball tamarind 0813.40.10
127 Tapioca products ****
127A Tarpaulin including silpaulin ****
128 Tea including green tea leaves and manufactured tea   
   (1) Green tea including leaves 0902.10
   (2) Other Green tea (not fermented ) including green tea waste 0902.20
   (3) Instant tea 2101.20.10
   (4) Quick brewing black tea 2101.20.20
   (5) Tea aroma 2101.20.30
   (6) Black tea (fermented) and partly fermented tea, in immediate packing of a content not exceeding 3 kg 0902.30
  (7) Other black tea (fermented) and other partly fermented tea including tea bags and black tea waste 0902.40
  (8) Other ****
128A Telephone cards ****
129 Tools and wear parts such as twist drills, reamers, spanners, screw-drivers, files, cutting pliers, hammers, cutters, dies, button bits, tungsten, carbide wear parts, ceramic industrial wear parts and the like other than those specified in the First Schedule   
   (1) Metal working hand-saws 8202.10.10
   (2) Wood working and similar hand-saws 8202.10.20
   (3) Band saw blades 8202.20.00
   (4) Circular saw blades with working part of steel 8202.31.00
   (5) Chain saw blades 8202.40.00
   (6) Straight saw blades, for working metal 8202.91
   (7) Hacksaw frames 8202.99.10
   (8) Files 8203.10.00
   (9) Cutting pliers 8203.20.00
   (10) Metal cutting shears and similar tools 8203.30.00
   (11) Perforating punches and pipe cutters 8203.40.90
   (12) Hand operated spanners and wrenches 8204
   (13) Drilling, threading or tapping tools 8205.10.00
   (14) Hammers 8205.20.00
   (15) Planes, chisels, gouges and similar cutting tools for working wood 8205.30.00
   (16) Screw-drivers 8205.40.00
   (17) Metal working hand tools 8205.59.20
   (18) Anvils and portable forges 8205.80.10
   (19) Grinding wheels with frames, hand or pedal operated 8205.80.20
   (20) Rock drilling or earth-boaring tools with working part of cermets 8207.13.00
   (21) Dies for drawing or extruding metal 8207.20.00
   (22) Tools for pressing, stamping or punching 8207.30.00
   (23) Tools for tapping or threading 8207.40
   (24) Tools for drilling other than for rock drilling 8207.50.00
   (25) Reamers 8207.60.10
   (26) Tools for milling 8207.70
   (27) Tools for turning 8207.80.00
   (28) Lathe tools and tool belts 8207.90.30
   (29) Knives and cutting blades, for machines or for mechanical appliances   
   (a) for metal working 8208.10.00
   (b) for wood working 8208.20.00
   (c) for kitchen appliances or for machines used by the food industry 8208.30.00
   (d) for agricultural, horticultural or forestry machines 8208.40.00
   (e) knives and cutting blades for paper cutting machines 8208.90.10
   (f) bell skiving knives 8208.90.20
   (g) band knif for splitting machine 8208.90.30
   (h) cutting and clicking dies 8208.90.40
   (30) Tungsten carbide tips for tools 8209.00.10
   (31) Surgical tools   
   (a) Bone saws, drills , trephines and burns 9018.90.21
   (b) Knives, scissors and blades 9018.90.22
   (c) Forceps, forcep clamps, clips , needle holders , introducers, cephalotribe bone holding and other holding instruments 9018.90.23
   (d) Chisel, guages, elevators , raspatones, osteotome, craniotome, bone cutters 9018.90.24
   (e) Retractors, spatulaprobes, hooks dilators, sounds , mallets 9018.90.25
129A Toy Ballons  
130 Toys excluding electronic and plastic toys   
      
      
      
131 Tractors, power tillers, threshers, harvesters, and attachments and parts thereof   
   (1) Tractors (other than tractors of HSN heading No. 8709) 8701
   (2) Tractors of the type used on railway station platforms 8709
   (3 ) Parts of heading 8701 8708.10.10,
   (4 ) Parts of heading 8709 8709.90.00
   (5) Inner tubes used for tyres of tractors   
   (a) for rear tyres 4013.90.41
   (b) other 4013.90.49
   (6) 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
   (7) Wheel barrow ****
   (8) Power Tillers ****
   (9) Parts of Power Tillers ****
   (10) Tyres used for tractors, power tillers threshing and harvesting machinery 4011.61.00
132 Transformers having a power handling capacity exceeding 16KVA but not exceeding 500KVA 8504.33.00
133 Transmission towers   
   (1) for transmission line 7308.20.11
   (2) other 7308.20.19
134 Typewriters, typewriter ribbon used therewith, whether or not in spools, correction fluids and spare parts   
   (1) Typewriters 8469.30.90
   (2) Typewriter ribbons 9612.10.20
   (3) Other parts ****
135 Umbrellas of all kinds and their parts   
   (1) Umbrellas 6601
   (2) Parts 6603
136 Omitted w.e.f 1st April, 2008   
137 Utensils made of Aluminium, Brass, bronze Iron, Steel, Copper , other alloys and plastic   
   (1) Aluminium utensils 7615.19
   (2) Pressure cookers of aluminium and alloys 7615.19.10
   (3) Brass utensils 7418.19.21
   (4) Bronze utensils 7418.19.29
   (5) Copper utensils 7418.19.22
   (6) Enamelled utensils   
   (a) of cast iron 7323.92.00
   (b) of stainless steel 7323.93
   (c) of iron (other than cast iron) or steel 7323.94
   (7) Pressure cookers of stainless steel 7323.93.10
   (8) Stainless steel utensils 7323.93.90
   (9) Galvanized iron utensils 7323.99.10
   (10) Other utensils of iron or steel 7323.99.20
   (11) Non-stick utensils 7615.19.20
   (12) Tableware and kitchenware of plastics 3924.10
  (13) Choodarapetti of all kinds.  
138 Vegetable oil including gingili oil and bran oil   
   (1) Soyabean oil 1507.90.90
   (2) Groundnut oil 1508.90.99
   (3) Olive oil 1509.90.90
   (4) Palm oil 1511.90.90
   (5) Sunflower oil 1512.19.20
   (6) Saffola oil 1512.19.40
   (7) Cottonseed oil 1512.29.90
   (8) Babassu oil 1513.29.30
   (9) Crude colza oil 1514.91.10
   (10) Crude rapeseed oil 1514.99.90
   (11) Crude mustard oil 1514.91.20
   (12) Linseed oil 1515.19.90
   (13) Maize (corn) oil 1515.29.90
   (14) Castor oil 1515.30.90
   (15) Seasam oil (gingili oil) 1515.50.99
   (16) Tung oil 1515.40.00
   (17) Other 1515.90.99
   (18) Other partly or wholly hydrogenated vegetable oils   
   (a) cottonseed oil 1516.20.19
   (b) groundnut oil 1516.20.29
   (c) castor oil 1516.20.39
   (d) other 1516.20.99
   (19) Vegetable oils excluding HSN heading No. 1516   
   (a) linseed oil 1518.00.19
   (b) castor oil dehydrated 1518.00.29
   (c) other 1518.00.39
   (20) Fixed vegetable oils, namely the following: chul moongra oil, mawra oil, kokam oil, tobacco seed oil, sal oil 1515.90.10
   (21) Fixed vegetable oils, namely the following: neemseed oil, karanj oil, silk cotton seed oil, khakhon oil, watermelon oil, kusum oil, rubberseed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil 1515.90.20
   (22) Fixed vegetable oils, namely the following: cardomom oil, chillies/capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil 1515.90.30
139 Vegetable plaiting materials and other vegetable products not elsewhere specified or included   
   (1) of a kind used in stuffing or as padding whether or not put up as a layer with or without supporting material 1402.00.00
   (2) of a kind used in brooms or in brushes whether or not in hanks or bundles   
   (a) palm fibres for brushes 1403.00.10
   (b) other 1403.00.90
   (3) Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting screens)   
   (a) Omitted  
   (b) mats and matting other than bamboo mats not elsewhere included or specified 4601.20.20
   (c) Other 4601.20.90
   (4) Basket work, wicker work and other articles made directly to shape from vegetable plaiting materials (for example palm leaves) 4602.10
140 Vermicilli, ada, semia, macaroni, noodles , sago and arrow root powder ****
141 Vinegar   
   (1) Brewed vinegar 2209.00.10
   (2) Synthetic vinegar 2209.00.20
   (3) Other 2209.00.90
141A Waterbed ****"
141B. Washing soap bars and cakes manufactured using coconut oil ****
141C. 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. 8548
142 Writing Requisites   
   (1) Ball point pens 9608.10
   (2) Felt tipped and other porous-tipped pens and markers 9608.20.00
   (3) Indian ink drawing pens 9608.31
   (4) Fountain pens 9608.39
   (5) Fluorescent pens ***
   (6) Marker pens ***
   (7) White board marker pen ***
   (8) Propelling or sliding pencils 9608.40.00
   (9) Refills for ball point pens , comprising the ball point and the ink reservoir 9608.60
   (10) Pen nibs and nib points 9608.91
   (11) Pencils and crayons with leads encased in a rigid sheath 9609.10.00
   (12) Pencil leads, black or coloured 9609.20.00
   (13) Other pencils 9609.90.20
   (14) Pastels and drawing charcoals other than chalks 9609.90.30
   (15) Students water colour ***
   (16) Writing ink, instrument box, eraser, pencil sharpener and dissection box   
   (a) Writing ink   
   (i) Fountain pen ink 3215.90.10
   (ii) Ball pen ink 3215.90.20
   (iii) Indelible ink 3215.90.30
   (iv) Drawing ink 3215.90.40
   (v) Other 3215.90.90
   (b) Instrument box ***
   (c ) Eraser 4016.92.00
   (d) Pencil sharpener ***
   (e) Dissection box ***
143 Yarn of all kinds other than cotton and silk yarn in hank and sewing thread   
   (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) Cotton yarn   
   (a) Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton 5205
   (b) Cotton yarn ( other than sewing thread), containing less than 85% by weight of cotton 5206
   (7) Silk yarn   
   (a) Silk yarn ( other than yarn spun from silk waste) 5004
   (b) Yarn spun from silk waste 5005
   (c ) Silk worm gut 5006
   (8) Flax yarn 5306
   (9) Yarn of jute or of other textile bast fibres of heading No. 5303 5307
   (10) Yarn of other vegetable textile fibres; paper yarn 5308
   (11) Yarn (other than sewing thread) of synthetic staple fibres 5509
   (12) Yarn ( other than sewing thread) of artificial staple fibres 5510
   (13) Yarn ( other than sewing thread) of man made staple fibres 5511
   (14) Synthetic filament yarn other than sewing thread 5402
   (15) Man made filament yarn (other than sewing thread) 5406
   (16) Artificial filament yarn other than sewing thread 5403
   (17)Textile yarn 5604
   (18) Metalised yarn whether or not gimped 5605
   (19) Gimped yarn and strip 5606
   (20) Yarn waste other than cotton yarn waste ****
144 Yeast-fresh, dried or compressed; yeast extract-paste or powder and yeast cell wall   
   (1) Culture yeast 2102.10.10
   (2) Baker's yeast 2102.10.20
   (3) Other 2102.10.90
145 Environment friendly recycled products as may be notified by Government from time to time either prospectively or retrospectively ****
146 Goods of local importance   
   (1) Chikon Products ****
   (2) Kirpan 8211.92.00
   (3) Rakhi ****
   (4) Religious pictures not for use as calendar ****
   (5) Sacred thread, commonly known as yagnapobit ****
   (6) Chalk stock 2509.00.00
   (7) Idols made of clay 6913.90.00
   (8) Clay lamps 6912.00.40
   (9) Muddhas made of sarkanda, phool bahari jhadoo 9603.10.00
   (10) Animal shoenails 7317.00.11
   (11) Kites ****
   (12) Takhti ****
   (13) Gamosha ****
   (14) Bukhari ****
   (15) Loi ****
   (16) Gabba ****
   (17) Kangri ****
   (18) Quandakari ****
   (19) Atukulu ****
   (20) Sabai grass and rope ****
   (21) Sirali, bageshi, barroo, date leaves, baskets, made of bamboo ****
   (22) Mat sticks & reed obtainable from Cyperus Kathi, mutha. ****
   (23) Willow vicker ****
   (24) Singhada ****
   (25) Mekhla Chaddar ****
   (26) Sattu ****
   (27) Kuttoo atta ****
147. Electronic goods and systems for defence purposes notified by the Government, and manufactured by units situated in the State ***