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THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 1125-F.T. No. 1/2017-State Tax (Rate) Dated 28th June, 2017

Schedule III - 9%

S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
1. 0402 91 10,

0402 99 20

Omitted w.e.f. 15-11-2017
2. 1107 Malt, whether or not roasted
3. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products[other than tamarind kernel powder].
4. 1404 90 10 Bidi wrapper leaves (tendu)
5. 1404 90 50 Indian katha
6. 1517 10 All goods i.e. Margarine, Linoxyn
7. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes
8. 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
9. 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
10. 1701 91, 1701 99 Omitted w.e.f. 15-11-2017
11. 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
12. 1704 Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajakand sugar boiled confectionery]
12A 1804 Cocoa butter, fat and oil
12B 1805 Cocoa powder, not containing added sugar or sweetening matter
12C 1806 Chocolates and other food preparations containing cocoa
13. 1901[other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares of heading 1905]
14. 1902 Omitted w.e.f. 15-11-2017
15. 1904 [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
16. 1905 Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products
16A 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
17. 2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
18. 2103 90 10 Omitted w.e.f. 15-11-2017
19. 2103 90 30 Omitted w.e.f. 15-11-2017
20. 2103 90 40 Omitted w.e.f. 15-11-2017
21. 2104 Soups and broths and preparations therefor; homogenised composite food preparations
22. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa
23. 2106 Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods
24. 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured[other than Drinking water packed in 20 litres bottles]
24A 2202 91 00,2202 99 90 Other non-alcoholic beverages [other than tender coconut water]
25. 2207 Ethyl alcohol and other spirits, denatured, of any strength
26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid
26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks
26B 2516 12 00 Granite, other than blocks
27. 2503 00 10 Omitted w.e.f. 15-11-2017
28. 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
29. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
30. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]
30A 2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
31. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
32. 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars
33. 2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]
34. 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
35. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
36. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
37. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
38. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
39. 28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goodsFertilizer grade Phosphoric acid]
40. 29 All organic chemicals other than giberellic acid
41. 30 Nicotine polacrilex gum
42. 3102 Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers
43. 3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers
44. 3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers
45. 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers
46. 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)
47. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)
48. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin
49. 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
50. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
51. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined
52. 3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes
53. 3211 00 00 Prepared driers
54. 3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
54A 3213 Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings
55. 3215 Omitted w.e.f. 15-11-2017
56. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases
57. 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]
57A 3303 Perfumes and toilet waters
58. 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]
59. 3305 Preparations for use on the hair [except Mehendi paste in Cones]
60. 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]
60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]
61. 3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
61A 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]
61B 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals
62. 3404 Artificial waxes and prepared waxes
62A 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
63. 3407 Modelling pastes, including those put up for children's amusement; Preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
64. 3501 Casein, caseinates and other casein derivatives; casein glues
65. 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives
66. 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501
67. 3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein
68. 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
69. 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
70. 3507 Enzymes, prepared enzymes
71. 3601 Propellant powders
71A 3602 Prepared explosives, other than propellant powders; such as Industrial explosives
72. 3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
72A 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
73. 3605 Matches (other than handmade safety matches [3605 00 10])
73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters
74. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)
75. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
76. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed
77. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed
78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films
79. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
80. 3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
81. 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black
82. 3803 00 00 Tall oil, whether or not refined
83. 3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
84. 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
85. 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
86. 3807 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
87. 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule -II]
88. 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs 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
89. 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
90. 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber
90A 3813 Preparations and charges for fire-extinguishers; charged fire extinguishing grenades
90B 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
91. 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
92. 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801
93. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
94. 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]
94A 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
94B 3820 Anti-freezing preparations and prepared de-icing fluids
96. 3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols
97. 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
98. 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]
99. 3826 Omitted w.e.f. 25-01-2018
100. 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; 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
101. 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms
102. 3915 Omitted w.e.f. 13-10-2017
103. 3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics
104. 3917 Tubes, pipes and hoses, and fittings therefor, of plastics
104A 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics
105. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
106. 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
107. 3921 Other plates, sheets, film, foil and strip, of plastics
107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics

108. 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
109. 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
110. 3925 Builder's wares of plastics, not elsewhere specified
111. 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]
112. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)
113. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip
114. 4004 powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)
115. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
116. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
117. 4007 Vulcanised rubber thread and cord, other than latex rubber thread
118. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
119. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
120. 4010 Conveyor or transmission belts or belting, of vulcanised rubber
121. 4011 Rear Tractor tyres and rear tractor tyre tubes
121A 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]
122. 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]
123. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
123A 4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]
123B 4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
123C 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material;
124. 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]
124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]
124B 4205 Other articles of leather or of composition leather
124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
125. 4202 12 10 Omitted w.e.f. 15-11-2017
126. 4202 22 10 Omitted w.e.f. 15-11-2017
127. 4202 22 20 Omitted w.e.f. 15-11-2017
128. 4202 22 30 Omitted w.e.f. 15-11-2017
129. 4202 22 40 Omitted w.e.f. 15-11-2017
130. 4202 29 10 Omitted w.e.f. 15-11-2017
131. 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.
132. 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303
132A 4303 Articles of apparel, clothing accessories and other articles of fur skin
133. 4304 Artificial fur and articles thereof
134. 4403 Wood in the rough
135. 4407 Wood sawn or chipped
136. 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]
137. 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed
137A 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards
137B 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards
137C 4412 Plywood, veneered panels and similar laminated wood
137D 4413 Densified wood, in blocks, plates, strips, or profile shapes
137 E 4414 Wooden frames for paintings, photographs, mirrors or similar objects
137F 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery]
137G 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
138. 44 or any Chapter Resin bonded bamboo mat board, with or without veneer in between
139. 44 or any Chapter Bamboo flooring tiles
140. 4419 Omitted w.e.f. 22-09-2017
141. 4501 Waste cork; crushed, granulated or ground cork
142. 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
143. 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
144. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
145. 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
146. 4806

[Except 4806 20 00, 4806 40 10]

Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
147. 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets
148. 4811 Paper, paperboard, 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 heading 4803, 4809 or 4810 [Other than aseptic packaging paper]
149. 4812 Filter blocks, slabs and plates, of paper pulp
150. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes
150A 4814 Wall paper and similar wall coverings; window transparencies of paper
151. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
152. 4817

[Except 4817 30]

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]
153. 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres
153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board
154. 4820 Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]
155. 4821 Paper or paperboard labels of all kinds, whether or not printed
156. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
157. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays,Braille paper, kites, Paper mache articles]
158. 5401 Omitted w.e.f. 13-10-2017
159. 5402, 5404, 5406 All goods other than synthetic filament yarns
160. 5403, 5405, 5406 All goods other than artificial filament yarns
161. 5501, 5502 Synthetic or artificial filament tow
162. 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres
163. 5505 Waste of manmade fibres
163A 56012200 Cigarette Filter rods
164. 5508 Omitted w.e.f. 13-10-2017
165. 5509, 5510, 5511 Omitted w.e.f. 13-10-2017
166. 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
167. 6402 Other footwear with outer soles and uppers of rubber or plastics
168. 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
169. 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
170. 6405 Other footwear
171. 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
172. 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt [other than textile caps]
173. 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
174. 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
175. 6505 Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
176. 6506 Other headgear, whether or not lined or trimmed
177. 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear
177A 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
177B 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
177C 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
177D 6801 Setts, curbstones and flagstones, of natural stone (except slate)
177E 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]
177F 6803 Worked slate and articles of slate or of agglomerated slate
178. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials
179. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up
180. 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69
180A 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
180B 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders
180C 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented
181. 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced
182. 6811 Articles of asbestos-cement, of cellulose fibre-cement or the like
182A 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
182B 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
182C 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
182D 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ]
182 E 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
183. 6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
184. 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths
184A 6904 Ceramic flooring blocks, support or filler tiles and the like
184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
185. 6906 Ceramic pipes, conduits, guttering and pipe fittings
185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
185B 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods
185C 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
185D 6914 Other ceramic articles
186. 6911 Omitted w.e.f. 22-9-2017
187. 6912 Omitted w.e.f. 22-9-2017
188. 7001 Omitted w.e.f. 14-10-2017
189. 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
189A 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189B 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189C 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked
189D 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
189E 7007 Safety glass, consisting of toughened (tempered) or laminated glass
189F 7008 Multiple-walled insulating units of glass
189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors
190. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
191. 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
192. 7015 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses
192A 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms
193. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
194. 7018 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter
195. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)
195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]
196. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms
197. 7202 Ferro-alloys
198. 7203 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%, in lumps, pellets or similar forms
199. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel
200. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel
201. 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
202. 7207 Semi-finished products of iron or non-alloy steel
203. 7208 to 7212 All flat-rolled products of iron or non-alloy steel
204. 7213 to 7215 All bars and rods, of iron or non-alloy steel
205. 7216 Angles, shapes and sections of iron or non-alloy steel
206. 7217 Wire of iron or non-alloy steel
207. 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
208. 7219, 7220 All flat-rolled products of stainless steel
209. 7221, 7222 All bars and rods, of stainless steel
210. 7223 Wire of stainless steel
211. 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
212. 7225, 7226 All flat-rolled products of other alloy steel
213. 7227, 7228 All bars and rods of other alloy steel.
214. 7229 Wire of other alloy steel
215. 7301 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
216. 7302 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 bedplates, ties and other material specialized for jointing or fixing rails
217. 7303 Tubes, pipes and hollow profiles, of cast iron
218. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
219. 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel
220. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
221. 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
222. 7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lockgates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]
223. 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
224. 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
225. 7311 Containers for compressed or liquefied gas, of iron or steel
226. 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
227. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel
228. 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
229. 7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90
230. 7316 Anchors, grapnels and parts thereof, of iron or steel
231. 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
232. 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel
233. 7319 knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included
234. 7320 Springs and leaves for springs, of iron and steel
235. 7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]
235A 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
236. 7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
236A 7324 Sanitary ware and parts thereof, of iron and steel
236B 7323 9410 Ghamella
236C 7324 Sanitary ware and parts thereof, of iron and steel
237. 7325 Other cast articles of iron or steel
238. 7326 Other articles of iron or steel
239. 7401 Copper mattes; cement copper (precipitated copper)
240. 7402 Unrefined copper; copper anodes for electrolytic refining
241. 7403 Refined copper and copper alloys, unwrought
242. 7404 Copper waste and scrap
243. 7405 Master alloys of copper
244. 7406 Copper powders and flakes
245. 7407 Copper bars, rods and profiles
246. 7408 Copper wire
247. 7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm
248. 7410 Copper foils
249. 7411 Copper tubes and pipes
250. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
251. 7413 Stranded wires and cables
252. 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
252A 7418 All goods [other than table, kitchen or other household articles of copper; Utensils]
253. 7419 Other articles of copper
254. 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
255. 7502 Unwrought nickel
256. 7503 Nickel waste and scrap
257. 7504 Nickel powders and flakes
258. 7505 Nickel bars, rods, profiles and wire
259. 7506 Nickel plates, sheets, strip and foil
260. 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
261. 7508 Other articles of nickel
262. 7601 Unwrought Aluminium
263. 7602 Aluminium waste and scrap
264. 7603 Aluminium powders and flakes
265. 7604 Aluminium bars, rods and profiles
266. 7605 Aluminium wire
267. 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
268. 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
269. 7608 Aluminium tubes and pipes
270. 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
271. 7610 Aluminium structures (excluding prefabricated buildings of heading 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
272. 7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
273. 7612 Aluminium casks, drums, cans, boxes, etc.
274. 7613 Aluminium containers for compressed or liquefied gas
275. 7614 Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated
275A 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils]
276. 7616 Other articles of aluminium
277. 7801 Unwrought lead
278. 7802 Lead waste and scrap
279. 7804 Lead plates, sheets, strip and foil; lead powders and flakes
280. 7806 Other articles of lead (including sanitary fixtures and Indian lead seals)
281. 7901 Unwrought zinc
282. 7902 Zinc waste and scrap
283. 7903 Zinc dust, powders and flakes
284. 7904 Zinc bars, rods, profiles and wire
285. 7905 Zinc plates, sheets, strip and foil
286. 7907 Other articles of zinc including sanitary fixtures
287. 8001 Unwrought tin
288. 8002 Tin waste and scrap
289. 8003 Tin bars, rods, profiles and wire
290. 8007 Other articles of tin
291. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap
292. 8113 Cermets and articles thereof, including waste and scrap
293. 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
294. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
295. 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
296. 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
297. 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
298. 8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
299. 8208 Knives and cutting blades, for machines or for mechanical appliances
300. 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets
301. 8210 00 00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
301A 8212 Razors and razor blades (including razor blade blanks in strips)
302. 8213 00 00 Scissors, tailors' shears and similar shears, and blades therefor
302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]
303. 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal
303A 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal
303B 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
303C 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403
303D 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
304. 8306 Omitted w.e.f. 22-9-2017
305. 8307 Flexible tubing of base metal, with or without fittings
306. 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal
307. 8309 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
307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405
308. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
308A 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
308B 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
309. 8401 Nuclear reactors; machinery and apparatus for isotopes separation
310. 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
311. 8403 Central heating boilers other than those of heading 8402
312. 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units
313. 8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
314. 8406 Steam turbines and other vapour turbines
315. 8410 Hydraulic turbines, water wheels, and regulators therefor
316. 8411 Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]
317. 8412 Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]
317A 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]
317B 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]
318. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
319. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric
320. 8419 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, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric [other than Solar water heater and system]
321. 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
322. 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
323. 8422 20 00, 8422 30 00, 8422 40 00, 8422 90 [other than 8422 11 00, 8422 19 00] Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]
324. 8423 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds
325. 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]
326. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
327. 8426 Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
327A 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment
327B 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
327C 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
327D 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snowblowers
328. 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
329. 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
330. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils
331. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
332. 8440 Book-binding machinery, including book-sewing machines
333. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
334. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)
335. 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof
336. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials
337. 8445 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
338. 8446 Weaving machines (looms)
339. 8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
340. 8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
341. 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats
342. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics
343. 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines
344. 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
345. 8455 Metal-rolling mills and rolls therefor
346. 8456 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes
347. 8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
348. 8458 Lathes (including turning centres) for removing metal
349. 8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458
350. 8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
351. 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included
352. 8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above
353. 8463 Other machine-tools for working metal, or cermets, without removing material
354. 8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
355. 8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
356. 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand
357. 8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor
358. 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances
359. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers
360. 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included
361. 8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]
362. 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472
363. 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand
364. 8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware
364A 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines
365. 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter
365A 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter
366. 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]
367. 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
368. 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
369. 8482 Ball bearing, Roller Bearings
369A 8483 Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws
369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
370. 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories
371. 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
372. 8501 Electric motors and generators (excluding generating sets)
373. 8502 Electric generating sets and rotary converters
374. 8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502
375. 8504 Electrical transformers, static converters (for example, rectifiers) and inductors
376. 8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads
376A 8506 Primary cells and primary batteries
376B 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
376C 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
377. 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
378. 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets
379. 8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]
380. 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set
380A 8519 Sound recording or reproducing apparatus
381. 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner
381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521
382. 8523 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
383. 8525 Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]
383A 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
383B 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
384. 8528 Computer monitors not exceeding 20 inches, Set top Box for Television (TV)
384A 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
384B 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
384C 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
385. 8532 Electrical capacitors, fixed, variable or adjustable (pre-set)
386. 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors
387. 8534 00 00 Printed Circuits
388. 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables
388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
389. 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
390. 8539 Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]
391. 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
392. 8541 Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals
393. 8542 Electronic integrated circuits
394. 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
395. 8544 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
396. 8545 Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
397. 8546 Electrical insulators of any material
397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
398. 8548 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, not specified or included elsewhere in this Chapter
399. 8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]
399A 8702 Buses for use in public transport which exclusively run on Bio-fuels
400. 8703 Cars for physically handicapped persons, subject to the following conditions:

a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and

b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.

401. 8704 Refrigerated motor vehicles
402. 8708 Following parts of tractors namely:

a. Rear Tractor wheel rim,

b. tractor centre housing,

c. tractor housing transmission,

d. tractor support front axle

403. 8715 Baby carriages and parts thereof
404. 8801 Balloons and dirigibles, gliders and other non-powered aircraft
405. 8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
406. 8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof
407. 8908 00 00 Vessels and other floating structures for breaking up
408. 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
409. 9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]
410. 9003 Omitted w.e.f. 15-11-2017
411. 9004 Spectacles [other than corrective]; goggles including those for correcting vision
411A 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
411B 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
411C 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
411D 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
411E 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
411F 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography
411G 9012 Microscopes other than optical microscopes; diffraction apparatus
411H 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
411-I 9014 Direction finding compasses; other navigational instruments and appliances
411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
412. 9016 Balances of a sensitivity of 5 cg or better, with or without weights
413. 9017 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter
413A 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like
413B 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
414. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
415. 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
416. 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
417. 9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
418. 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor
419. 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
420. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, Xray, cosmic or other ionising radiations
421. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
422. 9032 Automatic regulating or controlling instruments and apparatus
423. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
423A 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
423B 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101
424. 9103 Clocks with watch movements, excluding clocks of heading 9104
424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
425. 9105 Other clocks
425A 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)
425B 9107 Time switches with clock or watch movement or with synchronous motor
425C 9108 Watch movements, complete and assembled
426. 9109 Clock movements, complete and assembled
427. 9114 Other clock or watch parts
428. 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
428A 9111 Watch cases and parts thereof
429. 9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
429A 9113 Watch straps, watch bands and watch bracelets, and parts thereof';
429B 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
429C 9202 Other string musical instruments (for example, guitars, violins, harps)
429D 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
429E 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
429F 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
429G 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
430. 9301 Military weapons other than revolvers, pistols
431. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
432. 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
433. 9305 Parts and accessories of articles of headings 9301 to 9304
434. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
435. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
435A 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]
436. 9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles
437. 9403 Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof
438. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]
438A 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]
439. 9406 Prefabricated buildings
440. 9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
440A 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
441. 9506 Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]
441A 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
441B 9602 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
442. 9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
443. 9603 [other than 9603 10 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]
444. 9604 00 00 Hand sieves and hand riddles
445. 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning
446. 9607 Slide fasteners and parts thereof
447. 9608 Fountain pens, stylograph pens
448. 9610 00 00 Boards, with writing or drawing surface, whether or not framed
448A 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks
449. 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
449A 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks.
449B 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
449C 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing
450. 9620 00 00 Monopods, bipods, tripods and similar articles
451. 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:

(1) industrial plant,

(2) irrigation project,

(3) power project,

(4) mining project,

(5) project for the exploration for oil or other minerals, and

(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;

and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.

452. 9802 Laboratory chemicals
452A 4011 70 00 Tyre for tractors
452B 4013 90 49 Tube for tractor tyres
452C 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
452D 8413 81 90 Hydraulic Pumps for Tractors
452E 8708 10 10 Bumpers and parts thereof for tractors
452F 8708 30 00 Brakes assembly and its parts thereof for tractors
452G 8708 40 00 Gear boxes and parts thereof for tractors
452H 8708 50 00 Transaxles and its parts thereof for tractors
4521 8708 70 00 Road wheels and parts and accessories thereof for tractors
452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof. (ii) Cooling system for tractor engine and parts thereof.
452K 8708 92 00 Silencer assembly for tractors and parts thereof
452L 8708 93 00 Clutch assembly and its parts thereof for tractors
452M 8708 94 00 Steering wheels and its parts thereof for tractor
452N 8708 99 00 Hydraulic and its parts thereof for tractors
4520 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors".
452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software
453. Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI

Explanation. - For the purposes of this notification,-

(i) The phrase "unit container" means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

(ii)(a) The phrase "brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

(b) The phrase "registered brand name" means,-

    (A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

    (B) a brand registered as on the 15th May 2017 or thereafter under the Copyright Act, 1957(14 of 1957);

    (C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.

(iii) The phrase "registered brand name" means a brand which is registered under the Trade Marks Act, 1999.

(iv) "Tariff item" "Heading" "Sub-heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975).

(v) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

"ANNEXURE"

For foregoing an actionable claim or enforceable right on a brand name,-

(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of State tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.

2. This notification shall come into force with effect from the 1st day of July, 2017.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY,

Joint Secretary to the Government of West Bengal.