PART-B

List of Capital Goods to be inserted in the Third Schedule of the DVAT Act

Plant and machinery, that is to say,-

(i) Machinery for tea industry;

(ii) Machinery for food and food processing industries including flour mill;

(iii) Machinery for sugar mill;

(iv) Machinery for beverages, tobacco and tobacco products industries;

(v) Machinery for jute, hemp, mesta textiles industries;

(vi) Machinery for textile industries including hosiery other than jute,

(vii) Machinery for engineering industries;

(viii) Machinery for paint industry;

(ix) Machinery for furniture and wood products industries;

(x) Machinery for paper and paper products and printing, publishing and allied industries;

(xi) Machinery for leather and fur product industries;

(xii) Rubber, plastic, petroleum and coal product industry machinery;

(xiii) Machinery for chemical and chemical products;

(xiv) Machinery for basic metal and alloys industries;

(xv) Machinery for non-metallic mineral product and industries;

(xvi) Machinery for construction works;

(xvii) Transport equipment and motor parts manufacturing machinery;

(xviii) Mining machinery;

(xix) Packaging machinery;

(xx) Foundry machinery;

(xxi) Agricultural machinery other than those mentioned elsewhere in any other Schedule;

(xxii) Waste treatment plant and pollution control equipment manufacturing machinery;

(xxiii) Machinery for printing industry;

(xxiv) Machinery for iron and steel industry;

(xxv) Machinery for refrigeration and cooling towers including airconditioners;

(xxvi) Cooling towers;

(xxvii) Earth moving machinery;

(xxviii) Spare parts, accessories and components (other than electric motors, switchgears and starters) of the plant and machinery specified in items (i) to (xxvii)