THE FIRST SCHEDULE
(See section 6)
List of Exempted Commodities
(i)aerated, mineral, distilled, medicinal, ionic, battery, de- mineralized water, and
ii) water sold in sealed container.
(i) Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06
(ii) imported varieties of textiles.
(iii) (a) industrial textiles such as canvas belt, filter cloth etc.
(b) furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other than handloom furnishings.
(c) Suitings having sale price of more than Rs. 500/- per meter.