|
S.No.
|
Chapter, heading, sub- heading or tariff item of the First Schedule
|
Description of goods
|
Abatement as a percentage of retail sale price
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1
|
17 or21
|
Preparations of other sugars
|
38
|
|
2
|
1702
|
Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel
|
38
|
|
3
|
1704
|
Gums, whether or not sugar coated (including chewing gum, bubblegum and the like)
|
38
|
|
4
|
170490
|
All goods, other than white chocolate
|
35
|
|
5
|
170490
|
White chocolate
|
38
|
|
6
|
1805 00 00 or18061000
|
Cocoa powder, whether or not containing added sugar or other sweetening matter
|
33
|
|
7
|
1806
|
Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates
|
31.5
|
|
8
|
1806
|
Other food preparations containing cocoa
|
33
|
|
9
|
1901 20 00 or190190
|
All goods
|
31.5
|
|
10
|
1904
|
All goods, other than goods falling under tariff item19042000
|
33
|
|
11
|
19042000
|
All goods
|
35
|
|
12
|
1905 31 00 or19059020
|
Biscuits
|
35
|
|
13
|
1905 32 11 or 19053290
|
Waffles and wafers, coated with chocolate or containing chocolate
|
33
|
|
14
|
19053290
|
All goods, other than wafer biscuits
|
38
|
|
15
|
1905 32 19 or19053290
|
Wafer biscuits
|
35
|
|
16
|
2101 11 or21011200
|
Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
|
33
|
|
17
|
2102
|
All goods
|
33
|
|
18
|
21069020
|
All goods, other than pan masala containing not more than 15% betel nut
|
44
|
|
19
|
21069020
|
Pan masala containing not more than 15% betel nut
|
22
|
|
20
|
2403
|
Pan masala containing tobacco
|
50
|
|
21
|
21069030
|
All goods
|
33
|
|
22
|
21069011
|
Sharbat
|
28
|
|
23
|
21061000, 21069050, 21069070, 21069080, 2106 90 91 or21069099
|
All goods
|
38
|
|
24
|
2201 or2202
|
Mineral waters
|
48
|
|
25
|
2201 or2202
|
Aerated waters
|
40.5
|
|
26
|
2209
|
Vinegar and substitutes for vinegar obtained from acetic acid
|
38
|
|
27
|
24039910, 2403 99 20 or24039930
|
All goods
|
50
|
|
28
|
2523 21 00 or252329
|
White cement, whether or not artificially coloured and whether or not with rapid hardening properties
|
33
|
|
29
|
2710
|
Lubricating oils and Lubricating preparations
|
38
|
|
30
|
30
|
Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems
|
35.5
|
|
31
|
320420
|
Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores
|
33
|
|
32
|
3206
|
All goods other than pigments and inorganic products of a kind used as luminophores
|
33
|
|
33
|
3208, 3209 or3210
|
All goods
|
35
|
|
34
|
32129020
|
Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes
|
38
|
|
35
|
3213
|
All goods
|
38
|
|
36
|
3214
|
All goods
|
38
|
|
37
|
3303, 3304, 3305 or3307
|
All goods
|
38
|
|
38
|
33061020
|
Toothpaste
|
33
|
|
39
|
3401 19 or34012000
|
Soap (other than paper, wadding, felt and non- wovens, impregnated, coated or covered with soap or detergent)
|
33
|
|
40
|
340111, 3401 19 or3402
|
Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under tariff item 3402 90 20
|
31.5
|
|
41
|
3403
|
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti- rust or anti-corrosion preparation and mould release preparations based on lubricants)
|
33
|
|
42
|
3405
|
All goods
|
33
|
|
43
|
3506
|
Prepared glues and other prepared adhesives, not elsewhere specified or included
|
38
|
|
44
|
3702
|
All goods, other than for X-ray and unexposed cinematographic films
|
38
|
|
45
|
3808
|
Insecticides, fungicides, herbicides, weedicides and pesticides
|
33
|
|
46
|
3808
|
Disinfectants and similar products
|
38
|
|
47
|
38089340
|
Plant growth regulator
|
28
|
|
48
|
38140010
|
Thinners
|
38
|
|
49
|
3819
|
All goods
|
38
|
|
50
|
38200000
|
Anti-freezing preparations and prepared de-icing fluids
|
38
|
|
51
|
3824 90 24 or 38249090
|
Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale
|
38
|
|
52
|
3919
|
Self adhesive tapes of plastics
|
38
|
|
53
|
3923 or3924
|
Insulated ware
|
43
|
|
54
|
4816
|
Carbon paper, self-copy paper, duplicator stencils, of paper
|
38
|
|
55
|
4818
|
Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, other than goods falling under tariff item 4818 50 00
|
38
|
|
56
|
6401, 6402, 6403, 6404 or6405
|
The following goods, namely:-
(i) Footwear of retail sale price exceeding Rs.250/- and not exceeding Rs.750/- per pair
|
37
|
|
|
|
(ii) All other footwear
|
40
|
|
57
|
650610
|
Safety headgear
|
38
|
|
58
|
6907
|
Vitrified tiles, whether polished or not
|
43
|
|
59
|
6908
|
Glazed tiles
|
43
|
|
60
|
7321
|
Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven)
|
38
|
|
61
|
7321
|
LPG gas stoves (with burners only, without other functions such as, grills or oven)
|
33
|
|
62
|
7323 or 76151910
|
Pressure Cookers
|
28
|
|
63
|
7324
|
Sanitary ware of iron or steel
|
38
|
|
64
|
74182010
|
Sanitary ware of copper
|
38
|
|
65
|
8212
|
Razors and razor blades (including razor blade blanks in strips)
|
38
|
|
66
|
8305 20 00 or 83059020
|
Staples in strips, paper clips, of base metal
|
38
|
|
67
|
8414 51 or 841459
|
Electric fans
|
38
|
|
68
|
8415
|
Window room air-conditioners and split air conditioners of capacity upto 3 tonnes
|
28
|
|
69
|
8418
|
Refrigerators
|
38
|
|
70
|
842121
|
Water filters and water purifiers, of a kind used for domestic purposes
|
33
|
|
71
|
8422 11 00 or84221900
|
Dish washing machines
|
33
|
|
72
|
8443
|
Facsimile machines
|
38
|
|
73
|
8443 31 00 or844332
|
Printer whether or not combined with the functions of copying or facsimile transmission
|
23
|
|
74
|
84439951
|
Ink cartridges, with print head assembly
|
23
|
|
75
|
8450
|
Household or laundry-type washing machines, including machines which both wash and dry
|
38
|
|
76
|
8469
|
Typewriters
|
33
|
|
77
|
8470
|
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 8470 50 and 8470 90
|
38
|
|
78
|
847130
|
All goods
|
22.5
|
|
79
|
847160
|
All goods
|
23
|
|
80
|
84729010
|
Stapling machines
|
38
|
|
81
|
8506
|
All goods, other than parts falling under tariff item85069000
|
36.5
|
|
82
|
8508
|
All goods, other than parts falling under tariff item85087000
|
38
|
|
83
|
8509
|
All goods, other than parts falling under tariff item85099000
|
36.5
|
|
84
|
8510
|
All goods, other than parts falling under tariff item85109000
|
36.5
|
|
85
|
8513
|
All goods, other than parts falling under tariff item85139000
|
33
|
|
86
|
8516
|
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes.
|
36.5
|
|
87
|
8517
|
Telephone sets including telephones with cordless handsets; video phones;
|
38
|
|
88
|
85176230
|
Modems (modulators - demodulators)
|
23
|
|
89
|
85176960
|
Set top boxes for gaining access to internet
|
22
|
|
90
|
8519
|
All goods, other than MP3 player or MPEG 4 player
|
38
|
|
91
|
8521
|
All goods, other than MP3 player or MPEG 4 player
|
38
|
|
92
|
85
|
MP3 player or MPEG 4 player
|
33
|
|
93
|
8523
|
Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs
|
38
|
|
94
|
8527
|
Pagers
|
33
|
|
95
|
8527
|
Radio sets including transistors sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it
|
33
|
|
96
|
8527
|
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No. 93)
|
38
|
|
97
|
8528
|
Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus
|
33
|
|
98
|
8528
|
Monitors of a kind solely or principally used in an automatically data processing machine
|
23
|
|
99
|
85287100
|
Set top boxes for television sets
|
22
|
|
100
|
8536
|
All goods, other than goods falling under tariff item85367000
|
38
|
|
101
|
8539
|
The following goods, other than lamps for automobiles, namely:-
|
|
|
|
|
(i) Compact Fluorescent Lamp (CFL) falling under tariff item 8539 31 10
|
37
|
|
|
|
(ii) All other goods
|
38
|
|
102
|
9006
|
Photographic (other than cinematographic) cameras
|
33
|
|
103
|
9101 or9102
|
All goods, other than braille watches
|
33
|
|
104
|
9103 or9105
|
Clocks
|
43
|
|
105
|
9612
|
All goods
|
33
|
|
106
|
9617
|
Vacuum flasks
|
38
|
|
107.
|
Any heading
|
Parts, components and assemblies of automobiles
|
31.5
|
|
108
|
96032100
|
Toothbrush
|
28.5
|
9911796707
