THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body NOTIFICATION No. 4/5/2005-Fin(R&C) (18 ) Dated 3rd August , 2005

In pursuance of entry (53) of Schedule 'B' appended to the Goa Value Added Tax Act, 2005(Act No. 9 of 2005), and in supersession of the Government Notification No. 4/5/2005 - Fin(R & C) (9) dated 31.3.2005, published in the Official Gazette, Extraordinary No. 4, series I no. 53, dated 31.3.2005, the Government of Goa hereby notifies the industrial inputs and packing materials as specified in Schedule below, for the purposes of said entry (53), namely:-

SCHEDULE

Sr. No.	Heading No.*	Sub-Heading No.*	Description
(1)	(2)	(3)	(4)
1.	15.10	...	Animal (Including fish) fats and oils, crude, refined or purified.
2.	15.06	..	Glycerol, Crude, Glycerol Waters and Glycerol lyes.
3.	15.07	..	Vegetable waxes (other than triglycarides), beewax, other insect waxes and spermacell, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
4.	15.08	..	Animal or vegetable fats boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified; inedible mixtures or preparations of fats and oils of this chapter.
5.	17.02	..	Liquid glucose (non medicinal).
6.	..	2204.1	Denatured ethyl alcohol of any strength.
7.	26.02	..	Manganese ores and concentrates, including ferrugnicus manganese ores and concentrate with a manganese content of 20% or more, calculated on the dry weight.
8.	26.03	..	Copper ores and concentrates.
9.	26.04	..	Nickel ores and concentrates.
10.	26.05	..	Cobalt ores and concentrates.
11.	26.06	..	Aluminium ores and concentrates.
12.	26.07	..	Lead ores and concentrates.
13.	26.08	..	Zinc ores and concentrates.
14.	26.09	..	Tin ores and concentrates.
15.	26.10	..	Chromium ores and concentrates.
16.	26.11	..	Tungsten ores and concentrates.
17.	26.12	..	Uranium or Thorium ores and concentrates.
18.	26.13	..	Molybdenum ores and concentrates.
19.	26.14	..	Titanium ores and concentrates.
20.	26.15	..	Niobium, tantalum, Vanadium or Zirconium
21.	26.16	..	Precious metal ores and concentrates.
22.	26.17	..	Other ores and concentrates.
23.	26.18	..	Granulated slag (slag sand) from the manufacture of iron or steel.
24.	..	2707.10	Benzole.
25.	..	2707.20	Toluol (Toluene)
26.	..	2707.30	Xylol (xylenes).
27.	..	2707.40	Naphthalene.
28.	..`	2707.50	Phenols
29.	..	2707.60	Creosote oils
30.	..	2710.90	Normal Paraffin
31.	..	2711.12	Butadine
32.	..	2714.10	Bitumen
33.	28.01	..	Fluorine, Chlorine, Bromine and Iodine.
34.	28.02	..	Sulphur, sublimed or precipitated; colloidal sulphur.
35.	28.03	..	Carbon (carbon black and other forms of carbon not elsewhere specified or included).
36.	28.04	..	Hydrogen, rare gases and other non-metals.
37.	28.05	..	Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or inter alloyed, mercury.
38.	28.06	..	Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
39.	28.07	..	Sulphuric acid and anhydrides thereof; Olcum.
40.	28.08	..	Nitric acid; sulphonitric acids.
41.	28.09	..	Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids.
42.	28.10	..	Oxides of boron, boric acids.
43.	28.12	..	Halides and halide oxides of non-metals.
44.	28.13	..	Sulphides of non-metals; commercial phosphorus trisulphide.
45.	28.14	..	Ammonia, anhydrous or in aqueous solution
46.	28.15	..	Sodium hydroxide (caustic soda); potassium hydroxides(caustic potash); peroxides of sodium or potassium.
47.	28.16	..	Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.
48.		2818.10	Aluminium hydroxides
49.	28.19	..	Chromium oxides and hydroxides.
50.	28.20	..	Manganese oxides.
51.	..	2821.10	Iron oxides and hydroxides.
52.	28.22	..	Cobalt oxides and hydroxides; commercial cobalt oxides.
53.	28.23	..	Titanium oxide.
54.	28.25	..	Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
55.	28.26	..	Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
56.	28.27	..	Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; lodides and iodide oxides.
57.	28.29	..	Chlorates and Perchlorates; Bromates and Perbromates; iodates and periodates.
58.	28.30	..	Sulphides; Polysulphides.
59.	28.31	..	Dithionites and sulphoxylates.
60.	28.32	..	Sulphides; thiosulphates.
61.	..	2833.10	Copper sulphate.
62.	28.34	..	Nitrites, nitrates.
63.	28.35	..	Phosphinates (hypophosphites), phosphonates (phosphates); phosphates and polyphosphates.
64	28.36	..	Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.
66.	28.37	..	Cyanides, cyanide oxides and complex cyanides.
66.	28.38	..	Fulminates, cyanates and thiocynates.
67.	28.40	..	Borates ; Peroxoborates (perborates).
68.	..	2841.10	Sodium dichromate.
69.	..	2841.20	Potasium dischromate.
70.	28.44	..	Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
71.	28.45	..	Isotopes other than those of heading No. 28.44 compounds, inorganic or organic of such isotopes, whether or not chemically defined.
72.	28.46	..	Compounds, inorganic or organic , of rare earth metals of yttrium or scandium or of mixtures of these metals.
73.	28.48	..	Phosphides, whether or not chemically defined, excluding ferrophosphorus.
74.	..	2849.10	Calcium Carbide.
75.	..	2901.90	Ethylene, Propylene.
76.	29.02	..	Cyclic Hydrocarbons.
77.	29.03	..	Halogenated, derivatives of Hydrocarbons.
78.	29.04	..	Sulphonated, nitred or nitrosated derivatives of hydrocarbons, whether or not halogenated.
79.	..	2905.10	Methanol
80.	..	2905.90	Di-Ethylene Glycol, Mono Ethylene Glycol, Triethyiene Glycol, Ethylene Glycol, Heavy ethylene Glycol.
81.	29.06	..	Cyclic alcohols and their halogenated,sulphonated nitrated or nitrosated derivatives.
82.	29.06	..	Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.
83.	29.09	..	Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated, derivatives.
84.	29.10	..	Epoxides, Epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, suphonated, nitrated or nitrosated derivatives.
85.	..	2910.00	Ethylene Oxide
86.	29.11	..	Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.
87.	29.12	..	Aldehydes, whether or not with other oxygen function; cyclic polymers of aidehydes; paraformaldehyde.
88.	29.13	..	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12.
89.	29.15	..	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
90.	29.16	..	Unsaturated acyclic monocarboxyic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
91.	29.17		Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
92.	29.18	..	Carboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or introsated derivatives.
93	29.19	..	Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
94.	29.20	..	Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts, their halogenated, suphonated, nitrated or nitrosated derivatives.
95.	29.21	..	Amine-function compounds.
96.	29.22	..	Oxygen-function amino-compounds.
97.	29.23	..	Quaternary ammonium salts and hydroxides; lecithins and other phosphominolipids.
98.	29.24	..	Carboxyamide-function compounds; amide-function compounds of carbonic acid.
99.	29.25	..	Carboxyamide-function compounds (including saccharin and its salts) and imine function compounds.
100.	29.26	..	Nitrile-function compounds.
101.	29.27	..	Diazo-, Azo-or azoxy-compounds.
102.	29.28	..	Organic derivatives of hydrazine or of hydroxylamine.
103.	29.30	..	Organo-sulphur compounds.
104.	29.31	..	Ethylene Diamine Tetra acetic Acid, Nitrillo Triacetric Acid and their Derivatives.
105.	29.32	..	Heterocyclic compounds with oxygen hetero-atom(s) only.
106.	29.33	..	Heterocyclic compounds with nitrogen hetero-atom(s) only.
107.	29.34	..	Nucleic acids and their salts; other heterocyclic compounds.
108.	29.35	..	Sulphonamides.
109.	29.38	..	Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
110.	29.39	..	Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
111.	29.42	..	Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetric Acid and their Derivatives.
112.	32.01	..	Tanning extracts of vegetable origin; tannis and their salts, ethers, esters and other derivatives.
113.	32.02	..	Synthetic organic tanning substances; Inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.
114.	32.03	..	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable of animal origin as specified in Note 3 to this Chapter.
115.	32.04	..	Synthetic organic colouring matter, whether or not chemically defined; preparations based on systhetic organic colouring matter as specified in Note 3 to this Chapter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.
116.	32.05	..	Colour lakes; preparations based on colour lakes, as specified in Note 3 to this chapter.
117.	..	3207.10	Glass frit and other glass, in the form of powder, granules or flakes.
118.	32.11	..	Prepared driers.
119.	..	3215.90	Printing ink whether or not concentrated or solid.
120.	35.01	..	Casein, caseinates and other Casein derivatives, casein glues.
121.	35.07	..	Enzymes; prepared enzymes not elsewhere specified or included.
122.	38.01	..	Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, pastes or other semi-manufactures.
123.	38.02	..	Activated carbon, activates natural mineral products, animal black, including spent animal black.
124.	38.04	..	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 38.03.
125.	38.06	..	Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums.
126.	38.07	..	Wood tar, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewers pitch and similar preparations based on rosin, resin acids or on vegetable pitch.
127.	38.09	..	Finishing agents, dye carriers to accelerate the dyeing or fixing of due-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in textile, paper, leather or like industries, not elsewhere specified or included.
128.	38.12	..	Prepared rubber accelerators, compounded plasticisers for rubber or plastics, not elsewhere specified or included, anti-oxidising preparations and other compound stabilizers for rubber or plastics.
129.	38.14	..	Reducers and blanket wash/roller wash used in the printing industry.
130.	38.15	..	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
131.	38.17	..	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02.
132.	38.18	..	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
133.	38.23	..	Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols.
134.	..	3824.90	Retarders used in the printing industry.
135.	..	3901.10	LLDPE/LDPE
136.	..	3901.20	HDPE
137.	39.02	..	Polymers of propylene or of other olefins, in primary forms.
138.	..	3904.10	PVC
139.	39.06	..	Acrylic polymers in primary forms.
140.	39.07	..	Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyiesters and other polyesters, in primary forms.
141.	..	3907.60	Polyethyiene Terephthalate Chips.
142.	39.08	..	Polyamides in primary forms.
143.	39.09	..	Amino-resins polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
144.	39.10	..	Silicones in primary forms.
145.	39.11	..	Petroleum resins, coumarone-indene resins, polyterpenes, polysuophides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere spefified or included in primary forms.
146.	39.12	..	Cellulose and its chemical derivatives, and cellulose others, not elsewhere specified or included in primary forms.
147.	39.13		Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
148.	39.14	..	Ion-exchangers based on polymers of heading Nos. 39.01 to 49.13. in primary forms.
149.	39.19	..	Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.
150.	..	3920.32	Flexible plain films.
151.	39.23	..	Articles for the packing of goods, of plastics; namely boxes, cases, crates, containers, carboys, bottles, jerry cans and their stoppers lids, caps of plastics (but not including insulated ware).
152.	40.01	..	Natural Rubber, balala, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.
153.	40.02	..	Synthetic rubber and factice drived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.
154.	40.03	..	Reclaimed rubber in primary forms or in plates, sheets or strip.
155.	40.05	..	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber described in heading No. 40.06.
156.	47.01	..	Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.
157.	48.19	..	Cartons (including flattened or folded cartons) boxes (including flattened or folded boxes) cases, bags and other packing containers of paper, paperboard, whether in assembled or unassembled condition.
158.	48.21	..	Paper printed labels and paperboard printed labels.
159.	48.23	..	Paper self adhesive tape and printed wrappers used for packing.
160.	..	5402.42	Partially Oriented Yarn, Polyester Texturised yarn and waste thereof.
161.	..	5503.20	Polyester Staple Fibre and Polyester Staple Fibre Film.
162.	..	5505.10	Polyester Staple Fibre waste.
163.	..	6305.10	Sacks and bags of a kind used for the packing of goods, of jute or of other textile based fibres of heading No. 53.03.
164.	70.07	..	Carboys, bottles other than used for beer or other like products, jars, phials of glass, of a kind used for the packing of goods; stoppers, lids and other closures of glass.
165.	83.09	..	Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories of base metal.
166	13.02	19.2	Cashewnut shell liquid,
167	13.02	19.90	Acifrutol P63
168	15.16	2	Suppocire, ovucire
169	15.18	...	Labrasol
170	25.19	1	Natural magnessium carbonate(magnesite)
171	25.19	9	Light calcined magnesite
172	25.30	2	Kieserite, Apsomite,(natural magnesium sulphate)
173	26.18	...	Granulated blast slags
174	27.10	99	Rubber process oil(Elasto 541/710)
175	28.11	21	Carbon dioxide
176	28.15	12	Sodium hydroxide (caustic soda) in aqueous solution(soda lye or liquid soda)
177	28.17	...	Zinc Oxide, Zinc peroxide
178	28.23	1	Titanium dioxide
179	28.24		Litharge, red lead, Lead Suboxide
180	28.27	1	Amonium chloride
181	28.28	...	Hypochlorites, commercial calcium hypochlorite, chlorites, hypobromites
182	28.33	26	Zinc Sulphate
183	28.33	27	Barium Sulphate
184	28.36	3	Sodium Hydrogen carbonate(sodium bicarbonate)
185	28.36	5	Calcium Carbonate
186	28.39	19	Sodium Silicate
187	28.41	61	Potassium Permanganate
188	28.47	...	Hydrogen peroxide, whether or not solidified with urea
189	29.01	29	Acythelene (whether in dissolved condition or not)
190	29.03	13	Chloroform
191	29.05	9	Sorbitol Solution
192	29.14	...	Ketones & quinones, whether or not with other oxygen function, & their halogenated, sulphonated, nitrated or nitrosated derivatives
193	29.15	7	Stearic acid
194	29.16	19	Sodium chloride
195	29.18	14	Citric Acid
196	29.25	11	Saccharine and its salts
197	29.34	91	Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), haloxazolam(INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) & salts thereof
198	29.40	...	Sugars (Chemically pure), other than sucrose, lactose, maltose, glucose and fructose; Sugar ethers, sugar acetals,sugar esters and their salts
199	30.03	9	Gattaprine
200	32.04	17.59	Colour pigment blue
201	32.06	1	Pigments
202	32.06	9	Plastic colour pigments,filled master batches
203	32.14	1	Glaziers' putty, grafting putty, resin cements,caulking compounds and other mastics; painters' fillings.
204	33.01	...	Resinoids & essential oils for Fragrances
205	33.01	24	Peppermint oil
206	33.02	3	Synthetic Perfumery compounds /mixtures of odoriferous substances
207	33.02	1	Flavouring Essences
208	33.04	91	Talc
209	34.02	13	Solubilisant Gamm
210	34.02	9	Acid slurry / Degresing Chemicals
211	37.07	...	Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations)
212	38.05	1	Gum, wood or sulphate terpentine oil.
213	38.08	1	Aluminium phosphite
214	38.10	1	Acidic Chemicals / Pickling preparations
215	38.14	00.10	Organic composite solvent & thinners
216	39.02	1	PP Granules
217	39.03	2	Styrene-acrylonitrile (SAN) copolymers
218	39.03	3	Acrylo nitrite butadiene, styrene (ABS) copolymers
219	39.03	19.10	Moulding powder(polystyren)
220	39.04	21.90	PVC Parts
221	39.07	3	Epoxy powder coating, epoxide resins
222	39.07	91	Unsaturated polyesters
223	39.09	4	Terpene phenolic resins, (TPR)
224	39.15	...	Waste, parings and scrap of plastics
225	39.15	1	Reprocessed plastic granules
226	39.16	9	Monofilament rods
227	39.17	...	PVC sleeves
228	39.18	...	Plastic Roll, plastic bags
229	39.19	..	BOPP Tapes, Cello tapes
230	39.20	...	Flexible plastic film / Adhesive tapes and Electronic grade metalised plastic film, polypropylene strips.
231	39.20	31	Rigid/plain plates, sheets, films, foil, strips and strapping rolls of plastic
232	39.20	37	Rigid/laminated plates, sheet, films, foils and strips of plastics
233	39.2	39	Pauches of various size
234	39.21	...	Acoustic Foam
235	39.21	19	Expanded polystyrene sheets and slabs, blister pack
236	39.21	90.1	Thermocole Packaging
237	40.02	99.20	Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or reparing or retreading rubber tyres.
238	40.05	2	Solution dispersions other than compounded with carbon black or silica
239	40.06	...	Rods, tubes and profile of unvulcanised rubber
240	40.07	...	Vulcanised rubber thread and cord
241	40.08	...	Vulcanised rubber Plates, block, sheets, strip rods and profile and rubber stereos other than hard rubber.
242	40.18	90.30	Industrial gloves.
243	43.10	9	Wooden drums
244	44.10	9	Wooden boxes
245	44.15		Packing cases, boxes, crates,cable drums of wood pallet, box pallet of wood
246	45.01	...	Cork and articles of cork
247	47.03	...	Chemical wood pulp, soda or sulphate, other than dissolving grades
248	47.04	...	Chemical wood pulp, sulphite, other than dissolving grades
249	48.08	1	Corrugated rolls
250	48.19	12	Cartoons, boxes, containers and cases of corrugated paper or paper board
251	48.19	19	Inners/outers Cartoons
252	72.26	99.20	Fabricated mild steel components/extruded MS Components
253	72.29	9	Co2 Welding Wire Spool 0.8 mm
254	73.08	6	Ball pens spring
255	73.10	...	Tin Containers
256	73.18	21	Spring washer and Plane washer
257	73.18	23	Rivets
258	73.18	29	Circlips
259	73.20	90.90	Springs and leaves, of iron and steel
260	74.08	11	Copper Wire
261	74.08	19	Super enameled copper wire/strip
262	76.04	10.20	Fabricated aluminium components
263	76.05	...	Aluminium wires
264	76.06	...	Aluminium Chequered plates, sheets and strips
265	76.07	...	Aluminium foil(whether or not printed or backed with paper, paper board, plastic or similar backing materials).
266	76.12	1	Printed aluminium collapsible tubular containers/tubes
267	76.14	9	A.A.Conductors
268	76.16	1	Nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pin, washers and similar articles of aluminium.
269	78.01		Unwrought Lead
270	78.03	3	Lead bar, rods, profiles and wires
271	78.04	20	Lead powders and flashes
272	80.01	2	Tin, Alloys
273	82.05	...	Wire clamps
274	83.11	3	Coated rods and cord wire, of base metal, for soldering, brazing or welding by flame.
275	83.12	...	Electrical stamping and laminations
276	84.07	...	Spark-ignition reciprocating or rotary internal combustion piston engines
277	84.08	...	Compression - ignetion internal combustion piston engines (Diesel or semi-diesel engines)
278	84.14	...	Components of electric fan, Hot air discharger fan for acoustic enclosures
279	84.14	99	Components and accessories of electric fans
280	84.15	2	Ventilation & air conditioning systems of a kind used for persons in motor vehicles
281	84.82	91.13	S.S. Ball/rollers
282	84.83	9	Shaft for electrical motors
283	85.01	...	Electrical motor and generator (excluding generator sets)
284	85.03	...	Motor Shafts , components of electric motors, bearing holding spring, circlips
285	85.04	...	Control transformers
286	85.07	90	Parts of electric accumulators including separators therefor.
287	85.32	22	Fixed variable or adjustable electrical capacitors
288	85.32	24	Ceramic capacitor (dielectric, multilayer)
289	85.33	1	Fixed carbon resisters, composition or film type
290	85.33	40.10	Potentiometer
291	85.35	...	Electrical Apparatus for switching or protecting electrical circuits, or for making connection to or in electrical circuits(for example voltage limiters, surgesuppressors, plugs, junction boxes) for voltage exceeding 1000 volts.
292	85.36	41	All types of electrical relays
293	85.36	...	Electrical apparatus for switching or protecting electrical circuits under 1000 volts
294	85.36	10.60	Electronic fuses
295	85.38		Aluimnium / copper sockets / terminals, indicating/pilot lamps and its accessories, and parts suitable for use solely or principally with 8536.
296	85.41	1	Diodes/transistors
297	85.44	...	All types of connectors required for panel boards
298	85.44	9	DPC Aluminium wires/strips
299	85.46	...	Electrical Insulators.
300	85.46	20.19	Insulation plate/fibre glass sleeves
301	90.02	11	Lenses, prisms, mirror and other optical elements, of any materials (for cameras, projector or photographic enlargers or reducers)
302	90.26	..	Instruments and apparatus for measuring or checking the flow level, pressure or other variables of liquids or gases
303	90.28	1	Gas meters
304	90.28	2	Liquid meters
305	90.32	...	Automatic regulating or controlling instruments and apparatus.
306	91.07	...	Time Switches and timers
307	91.08	...	Watch movement / modules
308	91.12	...	Clock cases
309	91.13	...	Watch Straps
310	91.14	...	Crowns, Hand sets, watch dials.
311	96.02	...	Worked vegetable or mineral carving material and articles of these materials, moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included, worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin.
312	96.08	...	Parts of ball point pens including caps
313	2811	22.00	Silicon dioxide.
314	3505	20.00	Glues.
315	7019	12.00	Fibre glass rovings.
316	7019	90.10	Glass wool or glass fibre.
317	7408	11.10	Copper welding wire.
318	7802	...	Lead waste and scrap.
319	9111	...	Watch cases and parts thereof.
320	2102	--	Yeast in all forms
321	1517	90.90	Cake gel (cake improver)
322	3703	10.10	Photographic paper(unexposed)
323	3702	42.90	Graphic Art film
324	--	--	Cashew Nut Shell

* With reference to the Chapters under the Central Excise Tariff Act, 1985(Central Act 5 of 1986).

This Notification shall come into force from the date of its publication in the Official Gazette.