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The Assam Value Added Tax Act, 2003. Schedule
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SECOND SCHEDULE

List of goods taxable at 6%

[See Section 10(1)(a)]

PART-A

GENERAL

Serial No.
Description Conditions and exceptions
1. Agricultural implements, not operated manually or not driven by animal.  
2. All equipments for communications such as private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X).  
3. All intangible goods like copyright, patent, replenishment license.  
4.

All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles.  
5.

(i) All types of yarn other than cotton and silk yarn in hank, endi, muga and pat yarn

(ii) sewing thread.

 
6. Aluminium, steel, Brass and enameled utensils including pressure cooker  
7. Arecanut powder, supari and betel nuts for conversion into supari  
8. Omitted w.e.f 2nd February, 2008  
9. Bearings of all kinds  
10. Beedi leaves  
11. Beltings  
12. Bicycles, tricycles, cycle rickshaws and wheel chair and parts, accessories and tyres and tubes thereof  
13. Bone meal  
14. Bulk drugs  
15. Machineries used in the manufacture of goods and parts thereof including moulds.  
16. Castings  
17. Centrifugal, monobloc and submersible pumps and parts thereof  
18. Coffee beans and seeds, cocoa pod and chicory  
19.

Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellents, electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof  
20. Coir and Coir products excluding coir mattresses and Coir Cushions  
21. Cotton and cotton waste  
22. Crucibles  
23.

Omitted w.e.f. 31st October, 2009  
24.

(i) Edible oils excluding coconut oil. Except When produced and sold in Assam by the Industrial units of STATEFEDS
  (ii) Oil cakes  
25. Electrodes  
26. (i) Ferrous and non-ferrous metals and alloys such as aluminium, copper, zinc and extrusions of those;

(ii) Non-metals.

 
27. Fibres of all types and fibre waste  
28. Fried grams  
29. Omitted w.e.f. 25-06-2013  
30. Hand pumps and spare parts  
31. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower  
32. Hose pipes  
33. Hosiery goods  
34. Rice bran  
35. Ice  
36. Incense sticks commonly known as, agarbathi, dhupkathi or dhubathi or dhuna  
37.

Industrial cables (High voltage cables for voltage exceeding 1000 volt,, XLPE Cables, jelly filled cables, optical fibres)  
38. Information Technology (IT) products as specified in this schedule  
39. Omitted  
40. Leaf plates and cups  
41. Industrial inputs & packing materials as specified in this Schedule  
42. Deleted.  
43. Newars  
44. Napa slabs (Rough flooring stones)  
45. Ores and minerals  
46. Paper and newsprint  
47. Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes and fittings thereof  
48. Omitted w.e.f 15th June, 2008  
49. Printed material including diary and calendar  
50. Printing ink excluding toner and cartridges  
51. Pulp of bamboo, wood and paper  
52. Rail coaches, engines and wagons and parts thereof.  
53. Ready made garments, the maximum retail price per piece of which does not exceed rupees five thousand.  
54. Omitted w.e.f. 20-11-2014  
55. Safety matches  
56. Seeds other than seeds of grass, vegetables and flowers.  
57. Sewing machines and parts thereof.  
58. Ship and other water vessels  
59. Pure silk fabrics  
60. Skimmed milk powder and UHT milk  
61. Solvent oils other than organic solvent oil  
62.

Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies but excluding Fresh Turmeric  
63. Starch  
64. Omitted w.e.f. 10-08-2016  
65. Tractors, power tillers, threshers, harvesters & attachments & parts thereof  
66. Transmission towers  
67. Umbrella except garden umbrella  
68.

Vanaspati (Hydrogenated Vegetable oil) Except when produced and sold in Assam by the Industrial units of STATEFED
69.

Vegetable oil including ginglli oil and bran oil but excluding coconut oil. Except when produced and sold in Assam by the Industrial units of STATEFED
70. Writing instruments, the maximum retail price per piece of which exceed rupees ten rupees but does not exceed rupees One thousand.  
71.

Omitted w.e.f. 17-06-2015  
72. Clay including fireclay  
73. Lignite  
74. Lime, Lime stone, clinker & dolomite  
75. Linear alkyl benezene  
76. Plastic granules  
77. Stainless Steel sheets  
78. Knitting wool  
79. Processed meat, poultry & fish including dry fish but excluding cooked preparation of the same.  
80. Processed or preserved vegetables and fruits including fruit jams, jelly, pickles, fruit squash, paste, fruit drinks and fruit juice but excluding potato chips, banana chips and cooked preparation of the vegetable and fruits.  
81. Article made of rolled gold and imitation gold.  
82. Omitted w.e.f. 17-06-2015  
83. Omitted  
84. Paraffin wax  
85. Omitted w.e.f. 10-08-2016  
86 Papad.  
87 Tools such as hand tools including abrasives, grinding stones and polishing stones and rubbing bricks; power tools; measuring tools; hydraulic tools; pneumatic tools; cutting tools; lifting and handling tools including tackles, automotive tools and welding tools.  
88 (i) Textile made-ups, i.e., fabric that has under gone a stitching process but excluding bleaching, dyeing, water/shrink proofing, organdic process and

(ii) Saree that has undergone stitching process and maximum retail price per piece of which exceeds rupees five hundred.

 
89 Omitted.  
90 Cups, glasses, plates, forks and spoons of paper and plastics  
91 Indigenous hand made soap.  
92 Omitted w.e.f 2nd February, 2008  
93 Sweet meat (Mithai), but excluding confectioneries.  
94 Omitted w.e.f. 10-08-2016  
95 Tea waste.  
96 Cranes, bulldozers, dumpers, road-rollers, tipper, excavators, earthmovers and attachments and parts thereof.  
97 AAA conductors  
98 Dry fruits  
99 Jute and jute products.  
100 Unbranded soya nuggets.  
101 Transformers.  
102 Sports goods excluding apparels and foot wear.  
103 All footwears the maximum retail price of per pair of which does not exceed Rs.750/=  
104 Medical diagnostic kits, X-ray films and other diagnostic films.  
105 Medical equipments, devices and implants.  
106 Spectacles and parts and components thereof, contact lens and lens cleaner but excluding sun glasses.  
107 Omitted w.e.f. 20-11-2014  
108 Tarpaulin and canvas  
109 Plywood, block board, decorative plywood and flush door  
110 Stone crushing and screening machinery and parts thereof  
111 Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the Drugs and Cosmetics Act, 1940 (23 of 1940), but excluding anti-malaria drugs mentioned in entry at serial number 65 and drugs for treatment of cancer mentioned in entry at serial number 83 of the First Schedule and also excluding medicated hair oil, medicated tooth paste, medicated soap & shampoo.  
112 Cooked food excluding excluding processed and preserved cooked food packed in sealed container  
113 Omitted w.e.f. 10-08-2016  
114 Exercise book, graph book and laboratory note book  
115 Paper envelope and paper trays  
116 (i) Globe, maps, geometry boxes, colour boxes, crayons, , sharpeners and erasers.

(ii) Pencil maximum retail price per piece of which exceeds rupees ten .

 
117 Pure Ghee.  
118 Omitted w.e.f. 04-07-2016  
119. Honey.  
120. Glucose.  
121. Coal tar.  
122. Extra-natural alcohol  
123. Omitted w.e.f. 22-08-2012.  
124. Omitted w.e.f. 22-08-2012  
125. Stone chips and boulder  
126 Omitted w.e.f. 10-08-2016  
127. Generator Set.  
128. Sanitary napkin.  
129. Fabricated items of iron and steel  
130. Renewable energy devices and its spare parts.  
131. Omitted w.e.f. 10-08-2016  
132. E-rickshaw  
133 . Citronella oil  
134 . Packaged drinking water  
135 . LED bulbs, LED tubes and their in-built fixtures  

PART-B

[See serial number 39 of Part A]

ITEMS UNDER CATEGORY OF IT PRODUCTS

Serial No. Description
1. Word processing machines and Electronic typewriters
2. Electronic calculators
3. Computer systems and peripherals, Electronic diaries
4. Parts and Accessories of items listed in serial number 1, 2 and 3 of this part
5. D C Micromotors, Stepper motors of an output not exceeding 37.5 watts.
6. Parts of items listed in serial number 5
7. Uninterrupted power supply (UPS) upto 600 VA with integrated battery and its parts
8 Permanent magnets and articles intended to become permanent magnets (ferrites)
9.

(i) Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current lien systems or for digital line systems and parts and accessories thereof
Videophones and mobile phones the maximum retail price per piece of which does not exceed rupee five thousand and parts and accessories thereof
10. Microphones, multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker Sets and their parts.
11. Telephone answering machines
12. Parts of Telephone answering machines
13. Prepared unrecorded media for sound recording
14. IT software or any media.
15. Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras.
16. Radio communication receivers, Radio Pagers
17. (i) Aerials, antennas and parts
  (ii) Parts of items at serial numbers in 15 and 16
18. LCD Panels, LED panels and parts thereof
19. Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof.
20. Electrical resistors (including rheostats and potentiometers), other than heating resistors.
21. Printed Circuits
22. Switches, Connectors and Relays for up to 5 amps at voltage not exceeding 250 Volts, Electronic fuses.
23. Data/Graphic Display tubes, other than Picture tubes and parts thereof
24. Diodes, transistors and similar semi-conductor devices, Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled I modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals.
25. Electronic Integrated Circuits and Micro-assemblies
26. Signal Generators and parts thereof
27. Optical fibre cables
28. Optical fibre and optical fibre bundles and cables
29. Liquid Crystal devices, Flat Panel display devices and parts thereof.
30. Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Net work & Logic analyser and Signal analyser.

[See serial number 42 of Part A]

INDUSTRIAL INPUTS & PACKING MATERIALS

Serial No. Heading No. of the Central Excise Tariff Act, 1985 (5 of 1986) Sub-heading No. of the Central Excise Tariff Act, 1985 (5 of 1986) Description
1. 15.01    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 triglycerides), bees wax, other insect waxes and spermaceti, 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, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vaccum or in inert gas or otherwise chemical modified; inedible mixtures or preparations of fats and oils of this chapter.
5. 17.02    Liquid glucose (non-medicinal), Dextrose syrup.
6.    2204.10 Denatured ethyl alcohol of any strength
7.    2505.00 Sulphur.
8. 26.02    Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
9. 26.03    Copper ores and concentrates.
10. 26.04    Nickel ores and concentrates.
11. 26.05    Cobalt ores and concentrates.
12. 26.06    Aluminium ores and concentrates.
13. 26.07    Lead ores and concentrates.
14. 26.08    Zinc ores and concentrates.
15. 26.09    Tin ores and concentrates.
16. 26.10    Chromium ores and concentrates.
17. 26.11    Tungsten ores and concentrates.
18. 26.12    Uranium or thorium ores and concentrates.
19. 26.13    Molybdenum ores and concentrates.
20. 26.14    Titanium ores and concentrates.
21. 26.15    Niobium, tantalum, vanadium or zirconium ores and concentrates.
22. 26.16    Precious metal ores and concentrates.
23. 26.17    Other ores and concentrates.
24. 26.18    Granulated slag (slag sand) from the manufacture of iron or steel.
25.    2707.10 Benzole.
26.    2707.20 Toluole.
27.    2707.30 Xylole.
28.    2707.40 Napthalene.
29.    2707.50 Phenols
30.    2707.60 Creosole oils.
31. 28.01    Fluorine, chlorine, bromine and iodine.
32. 28.02    Sulphur, sublimed or precipitated; colloidal sulphur.
33. 28.03    Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
34. 28.04    Hydrogen, rare gases, other non-metal excluding oxygen (medicinal grade).
35. 28.05    Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed mercury
36. 28.06    Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.
37. 28.07    Sulphuric acid and anhydrides thereof; Oleum
38. 28.08    Nitric acid, Sulphonitric acids.
39. 28.09    Diphosphorous pentaoxide; phosphoric acid and polyphosphoric acids.
40. 28.10    Oxides of boron; boric acids.
41. 28.12    Halides and halide oxides of non-metals.
42. 28.13    Sulphides of non-metals; commercial phosphorus trisulphide.
43. 28.14    Ammonia, anhydrous or in aqueous solution.
44. 28.15    Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
45. 28.16    Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.
46. 28.17    Zinc oxide, zinc peroxide.
47.    2818.10 Aluminium hydroxide.
48. 28.19    Chromium oxides and hydroxides.
49. 28.20    Manganese oxides.
50.    2821.10 Iron oxides and hydroxides.
51. 28.22    Cobalt oxides and hydroxides, commercial cobalt oxides.
52. 28.23    Titanium oxide.
53. 28.25    Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
54. 28.26    Flurides, fluorosilicates, fluroaluminates and other complex fluorine salts.
55. 28.27    Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
56. 28.29    Chlorates and perchlorates; Bromates and Perbromates; iodates and periodates.
57. 28.30    Sulphides; Polysulphides.
58. 28.31    Dithionites and sulphoxylates.
59. 28.32    Sulphites; thiosulphates
60.    2833.10 Copper sulphate.
61. 28.34    Nitrites; nitrates.
62. 28.35    Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates.
63. 28.36    Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.
64. 28.37    Cyanides, cyanide oxides and complex cyanides.
65. 28.38    Fulminates, cyanates and thiocyanates.
66. 28.40    Borates; peroxoborates (perborates).
67.    2841.10 Sodium dichromate.
68.    2841.20 Potassium dichromate.
69. 28.44    Radioactive chemical elements and ratioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
70. 28.45    Isotopes other than those contained in entry no. 69; compounds, inorganic or organic of such isotpoes, whether or not chemically defined.
71. 28.46    Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals.
72. 28.48    Phosphides, whether or not chemically defined, excluding ferrophosphorus.
73.    2849.10 Calcium carbides.
74. 28.50    Hydrides, nitrites, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of goods contained in entry 73
75. 29.02    Cyclic Hydrocarbons.
76. 29.03    Halogenated derivatives of Hydrocarbons.
77. 29.04    Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
78. 29.05    Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
79. 29.06    Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
80. 29.07    Phenols, phenol-alcohols.
81. 29.08    Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.
82. 29.09    Ethers, ether-alcohols, ether-phenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives.
83. 29.10    Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.
84. 29.11    Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.
85. 29.12    Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
86. 29.13    Halogenated, sulphonated, nitrated or nitrosated derivatives of products contained in entry no. 85
87.    2914.10 Acetone.
88. 29.15    Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
89. 29.16    Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
90. 29.17    Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
91. 29.18    Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
92. 29.19    Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
93. 29.20    Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
94. 29.21    Amine-function compounds.
95. 29.22    Oxygen-function amino-compounds.
96. 29.23    Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.
97. 29.24    Carboxyamide-function compounds; amide-function compounds of carbonic acid.
98. 29.25    Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds.
99. 29.26    Nitrile-function compounds.
100. 29.27    Diazo-, Azo- or azoxy-compounds.
101. 29.28    Organic derivatives of hydrazine or of hydroxylamine.
102. 29.30    Organo-sulphur compounds.
103. 29.31    Other Organo-inorganic compounds
104. 29.32    Heterocyclic compounds with oxygen heteroatom(s) only.
105. 29.33    Heterocyclic compounds with nitrogen heteroatom(s) only.
106. 29.34    Nucleic acids and their salts, other heterocyclic compounds.
107. 29.35    Sulphonamides.
108. 29.38    Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
109. 29.39    Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
110. 29.42    Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.
111. 32.01    Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar.
112. 32.02    Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar.
113. 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 or animal origin as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985 excluding catechu or gambiar.
114. 32.04    Synthetic organic colouring mater, whether or not chemically defined; preparations based on synthetic organic colouring matter as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar.
115. 32.05    Colour lakes; preparations based on colour lakes as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985.
116.    3206.20 Inorganic products of kind used as luminophores.
117.    3206.90 Master Batches.
118.    3207.10 Glass frit and other glass, in the form of powder, granules or flakes.
119.    3207.90 Other.
120. 32.11    Prepared driers.
121.    3215.90 Printing ink whether or not concentrated or solid.
122. 35.01    Casein, caseinates and other casein derivatives, casein glues.
123. 35.07    Enzymes; prepared enzymes not elsewhere specified or included.
124.    3707.00 Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations).
125. 38.01    Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures.
126. 38.02    Activated carbon; activated natural mineral products; animal black, including spent animal black.
127. 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 of Chapter 38 of the First Schedule of the Central Excise Tariff Act, 1985.
128. 38.06    Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
129. 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.
130.    3808.10 Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade.
131. 38.09    Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.
132. 38.12    Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics.
133. 38.14    Reducers and blanket wash/roller wash used in the printing industry.
134. 38.15    Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
135. 38.17    Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02.
136. 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.
137. 38.23    Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
138.    3824.90 Retarders used in the printing industry.
139. 39.01    Polymers of ethylene in primary forms.
140. 39.02    Polymers of propylene or of other olefins, in primary forms.
141. 39.03    Polymers of styrene, in primary forms.
142. 39.04    Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
143. 39.05    Polymers of vinyl acetate or other vinyl esters in primary forms; other vinyl polymers in primary forms.
144. 39.06    Acrylic polymers in primary forms.
145. 39.07    Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
146. 39.08    Polyamides in primary forms.
147. 39.09    Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
148. 39.10    Silicones in primary forms.
149. 39.11    Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 of Chapter 39 of the First Schedule of the Central Excise Tariff Act, 1985, not elsewhere specified or included in primary forms.
150. 39.12    Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms.
151. 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.
152. 39.14    Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13 in primary forms.
153. 39.19    Self-adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.
154. 39.20    Other plates, sheets, film, foil, and strip of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not.
155. 39.23    Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics including

(a) insulated wares

(b) bags of the type which are used for packing of goods at the time of a sale for the convenience of the customer including all kinds of carry bags, PP Rolls, garden sleeves, Liner HM bags, LLDPE Bags, plastic/polyethylene sheet/film and sutli, polypropylene ropes, monofilament ropes

156. 40.01    Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.
157. 40.02    Synthetic rubber and factice derived 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.
158. 40.03    Reclaimed rubber in primary forms or in plates, sheets or strip.
159. 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 of Chapter 40 of the First Schedule of the Central Excise Tariff Act, 1985.
160. 47.01    Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.
161. 48.19    Cartons (including flatened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers of paper, paperboard, whether in assembled or unassembled condition.
162. 48.21    Paper printed labels and paperboard printed labels.
163. 48.23    Paper self-adhesive tape and printed wrappers used for packing.
164.    6305.10 Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres of heading No. 53.03 of Chapter 53 of the First Schedule of the Central Excise Tariff Act, 1985.
165 70.10    Carboys, bottles, jars, phials of glass, of a kind used for the packing goods; stoppers, lids and other closures, of glass.
166. 70.14    Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish.
167.    7607.60 Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE.
168. 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.
169.     Sheets of Polyurethane foam
170.     Railway switches, crossings, switch expansion joints, steel turnout sleepers, pre-stressed concrete sleepers (PCS), fish-plates, steel clips, track bolts and nuts, elastic rail clips and railway signal, signalling equipments and accessories and parts thereof.
171.     Electrical Goods, namely.--

(i) winding wires and strips;

(ii) switches, selector switches, fuse switches unit, above 5 amps,;

(iii) contactors, auxiliary contactors, contact block;

(iv) control gears and starters including industrial motor starters;

(v) ammeter, KWH meter, voltmeter;

(vi) insulating materials, insulator;

(vii) jointing materials;

(viii) circuit breakers, HRC fuse, thermostat;

(ix) programmable logic controller, timers;

(x) switch boards, panel boards, distribution boards, control panels, motor control center, power control center, bus duct, burner control cubicle, control desk, push button station, local control station, kiosk, feeder pillar, SMPS, modular plate, M.S. Board;

(xi) electrical relays and single phasing preventor and timers;

(xii) overhead transmission line materials including components, accessories and spare parts thereof including earth spike, stay get, galvanised iron pin, isolators, lightning arrestors, pre-cast concrete pole (PCC pole) and cut outs (fuse unit).

(xiii) Sockets of all types, regulators;

(xiv) casings and capping.

Note 1. Micronutrients and plant growth promoter or regulators are not covered by the scope of this Part.

Note 2.The Rules for the interpretation of the Central Excise Tariff Act, 1985, read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels, shall apply for the interpretation of this Part.

Note 3. Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner than the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this Part and other commodities, though covered by the corresponding description in the Central Excise Tariff, will not be covered by the scope of this Part.

Note 4. Subject to Note 3, for the purpose of any entry contained in this Part, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff Act, 1985, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this Part.

Note 5. Where the description against any heading or sub-heading is shown as "other'' then the interpretation as provided in Note 2 shall apply.