Sch 3 - List of Goods Taxed at 5% [Rate increased from 4% to 5% w.e.f. 13-1-2010] - THE THIRD SCHEDULE - (See Section 4) - Delhi Value Added Tax Act, 2004

THE THIRD SCHEDULE (See Section 4) List of Goods Taxed at 5% [Rate increased from 4% to 5% w.e.f. 13-1-2010] Sr.No. COMMODITY 1. 01.04.2005 to 07.08.2005 Agricultural implements not operated manually or not driven by animal 08.08.2005 4 Agricultural implements not operated manually or not driven by animal, their spare parts, components and accessories. 2. 01.04.2005 All equipments for communications such as, Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) etc. 3. 01.04.2005 All intangible goods like copyright, patent, rep license, goodwill etc. 4. 01.04.2005 All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles. 5. 01.04.2005 All types of yarn other than cotton and silk yarn in hank and sewing thread. 6. 01.04.2005 to 10.05.2005 Aluminium utensils and enameled utensils 11.05.2005 to 13.5.2007 2 All utensils including pressure cookers/pans except utensils made of precious metals 14.5.2007to 31.3.2010 8 All utensils and cutlery items (including pressure cookers/pans) except those made of precious metals. 1.4.2010 13 All utensils (including pressure cookers/pans) except utensils made of precious metals 1.8.2015 30 All utensils and cutlery items made of metals (including pressure cookers /pans) except those made of precious metals 7. 01.04.2005 Arecanut powder and betel nut 8. 01.04.2005 Bamboo 9. 01.04.2005 to 10.05.2005 Bearings 11.05.2005 2 Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements 10. 01.04.2005 Beedi leaves 11. 01.04.2005 Beltings 12. 01.04.2005 to 10.05.2005 Bicycles, tricycles, cycle rickshaws and parts 11.05.2005 to 31.03.2011 2 Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof 01.04.2011 to 20.06.2012 15 Bicycles having MRP above ₹ 3500/-, tricycles, cycle rickshaw and parts including tyres and tubes thereof. 21.06.2012 19 Bicycles having MRP above ₹ 3500/-, cycle rickshaw and parts including tyres and tubes thereof. 13. 01.04.2005 to 19.04.2005 Bitumen 20.04.2005 1 Omitted 14. 01.04.2005 Bone meal 15. *** 16. 01.04.2005 to 10.05.2005 Drugs and medicines including bulk drugs 11.05.2005 2 Drugs and medicines including vaccines, syringes and dressings, medicated ointments produced under a drugs license, light liquid paraffin of IP grade 17. 01.04.2005 to 10.05.2005 Castings 11.05.2005 2 Castings including all metal castings 18. 01.04.2005 Centrifugal, monobloc and submersible pumps and parts thereof 19. 01.04.2005 Coffee beans and seeds, cocoa pod, green tea leaf and chicory 20. 01.04.2005 to 10.05.2005 Chemical fertilizers, pesticides, weedicides and insecticides 11.05.2005 to 13.05.2007 2 Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides, chemical fertilizers, pesticides, weedicides and insecticides 14.05.2007to 31.3.2010 8 Fertilizers, Pesticides, Weedicides, Insecticides, Herbicides, Rodenticides and Plant Growth Regulators (other than those covered in the First Schedule. 01.04.2010 13 Omitted 21. 01.04.2005 Coir and coir products excluding coir mattresses 22. 01.04.2005 Cotton and cotton waste 23. 01.04.2005 Crucibles 24. 01.04.2005 to 10.05.2005 Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar and tobacco 11.05.2005 to 31.3.2010 2 Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar , textiles and tobacco 1.4.2010 13 Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar, textiles, tobacco and Liquefied Petroleum Gas (LPG) for domestic use 25. 01.04.2005 to 10.05.2005 Edible oils, oil cake and de-oiled cake 11.05.2005 2 Edible oils and oil cake 26. 01.04.2005 to 07.08.2005 Electrodes 08.08.2005 4 Electrodes and welding equipments. 27. 01.04.2005 Exercise book, graph book and laboratory note book 28. 01.04.2005 to 08-05-2016 Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those 09-05-2016 34 Ferrous and non-ferrous metals and alloys thereof including their sheets, foils and extrusions. Non-ferrous metals include aluminium, copper, zinc etc. 29. 01.04.2005 Fibers of all types and fiber waste 30. *** 31. 01.04.2005 to 10.05.2005 Fried grams 11.05.2005 2 Fried and roasted grams 32. 01.04.2005 to 10.05.2005 Gur, jaggery, and edible variety of rub gur 11.05.2005 2 Edible varieties of rub gur 33. 01.04.2005 Hand pumps and spare parts 34. 01.04.2005 Medicinal Herbs including amla, harrad, bahera, sikakai, katha, supari, rattanjot and khusk pudina, bark, dry plant, dry root commonly known as jari booti and dry flower. 35. 01.04.2005 Hose pipes 36. 01.04.2005 Hosiery goods 37. 01.04.2005 Husk and bran of cereals 38. 01.04.2005 Ice 39. 01.04.2005 to 07.08.2005 Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati 08.08.2005 4 Omitted 40. 01.04.2005 to 29.11.2005 Industrial cables (High voltage cables, ELPE Cables, jelly filled cables, optical fibres) 30.11.2005 5 Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) 41. 01.04.2005 to 07.08.2005 IT products including computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, cellular phones and accessories 08.08.2005to 31.3.2010 4 Computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, cellular phones and accessories. 1.4.2010 13 Computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, Mobile phone and mobile accessories costing upto rupees ten thousand 41A 01.04.2005 to 29.11.2005 IT products notified by the Ministry of IT as specified below: (For complete list refer Annexure II given at the end of the Schedules.) 30.11.2005 5 [For S.No. 1 to 6 and 8 to 30 along with notes] 14.03.2006 6 [For S.No. (7)] Information Techonology products as per the description in column (2) below, as covered under the headings, or sub-headings mentioned in column (3), as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986) Sr.No. Description Central Excise Tariff Heading 1 2 3 1 Automatic Typewriter and word processing machines 8469 2 Electronic calculator capable of operations without an external source of electrical power and pocket size data recording, reproducing and displaying machines with calculating functions (including electronic diaries other than those covered under heading No. 8471) or incorporating a printing device. 8470 3 Automatic data processing machines and units therof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data. Analogue or hybrid automatic data processing machine, Electronic Diaries, Portable digital automatic data processing machine, personal computers, other Digital automatic data processing machines comprising in the same housing at least a central processing unit and an input and output unit whether or not combined, micro computer/processor, large/mainframe computer, computer presented in form of systems, digital processing units, storage units, input units, output units. Teletypewriter, Data entry terminal, Line Printer, Dot matrix printer, Letter quality daisy wheel printer, Graphic printer, Plotter, Laser jet printer, Key board, Monitor, storage units, floppy disc drive. Winchester/ hard disc drives, Removal exchangeable disc drives, magnetic tape drives, Catridge tape drive, other units of automatic 35 [data processing machines] 8471 4 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or proncipally with machines of heading No. 8470, parts and accessories of the machines of heading No. 8470, parts and accessories of the machines of heading No. 8471, Headstack, connectors for computer terminals, micro processor for automatic data processing machines of heading No. 8471, reconditioned components of computers, network access controllers. 8473 5 DC Micro motors/Steppers motors of an output not exceeding 37.5 Watts. 8501 6 Parts of goods specified in heading No. 8501 8503 7 30.11.2005 5 to 13.03.2006 Uninterrupted Power Supplies (UPS) and their parts. 14.03.2006to 31.3.2010 6 Uninterrupted Power Supplies (UPS), Inverters and their parts 1.4.2010 to 20.06.2012 13 Uninterrupted Power Supplies (UPS) and their parts 21.06.2012 19 Omitted 8504 8 Permanent magnet and articles intended to become permanent magnet (ferrites). 8505 9 Telephone sets, video phones, line telephone sets with cordless handsets, push button type, rotary dial type, cordless telephones, video telephones/ video door phones, apparatus for carrier-current line systems of for digital line system, teleprinters, PLCC equipment, voice frequency telegraphy, modems, multiplexers/statistical multiplexers, routers, X-25 pads, High Bit Rate Digital Subscriber Line System (HDSL) Digital loop carrier system (DLC), synchronous digital hierarchy system (SDH), ISDN Terminal Subscriber End Equipment, IDSN Terminal Adapters and parts of the equipments covered by this heading. 8517 10 Microphones, multimedia speakers, headphones, earphones and combined microphones/speaker sets and their parts 8518 11 Telephone answering machines. 8520 12 Parts of telephone answering machines. 8522 13 Magnetic tape for recording sound, audio magnetic tape, video magnetic tape, magnetic disc, hard disc pack, floppy disc or diskettes, rewritable magneto optical disc including mini disc, CD Recordable, cards incorporating a magnetic stripe, mattresses for the production of records, prepared record blanks, catridge tape, blank video cassettes U-matic and 1 video cassettes/ tape video cassettes suitable to work with betacam/ betacam SP/M-II S-VHS/Digital S type VCR, 8mm video tapes/ cassettes in finished form, 6.35mm (1/4 ) digital video cassettes and DV tapes suitable to work with digital video camera, blank master disc, blank audio cassettes, audio tape cassettes in finished form (Blank), optical media discs, CD Recordable, CD Rewritable. 8523 14 Software including Information Technology software on any media, video compact disc of educational nature, other video compact discs and digital video discs. 8524 15 Transmission apparatus (other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras.) 8525 16 Radio communications receivers, radio pagers. 8527 17 (1) Aerials, antennae and their parts. (2) Parts of goods specified in heading No. 8525 and 8527. 8529 18 LCD panels, LED panel and parts thereof 8531 19 Electrical capacitors, fixed variable or adjustable (preset) and parts thereof. 8532 20 Electrical resistors (including rheostats and potentiometers), other than heating resistors. 8533 21 Printed circuits 8534 22 Switches, connectors and relays for upto 5 amps at voltage not exceeding 250 volts, electronic fuses. 8536 23 Data/Graphic Display tubes, other than TV picture tubes and parts thereof. 8540 24 Diodes transistors and similar semiconductor devices; photo sensitive semi conductive devices, including photovoltaic cells whether or not assembled in modules or made-up into panels; light emitting diodes; mounted piezo -electric crystals. 8541 25 Electronic integrated circuits and micro assemblies 8542 26 Signal generators and parts thereof 8543 27 Optical fiber cables 8544 70 28 Optical fiber and optical fiber bundles; optical fiber cables 9001 10 00 29 Liquid crystal devices, flat panel display devices and parts thereof. 9013 30 Cathode ray oscilloscopes, spectrum analysers, cross talk meters, gain measuring instruments, distortion factor meteres, psophometeres, network and logic analysers and signal analysers. 9030 Note.- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this entry and the entry number 84 of this Schedule. Note.- (2) Where any commodities are described against any heading or, as the case may be, sub-heading, and the description in this entry and in entry number 84 is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then, only those commodities described in this entry and in the entry number 84 will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification. Note.- (3) Subject to Note (2), for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said Tariff under that heading or sub-heading will be covered by the scope of this notification. Note.- (4) Where the description against any heading or sub-heading is shown as other , then, the interpretation as provided in Note 2 shall apply: 42. 01.04.2005 Kerosene oil sold through PDS 43. 01.04.2005 to 07.08.2005 Leaf plates and cups 08.08.2005 4 Omitted 44. *** 45. *** 46. 01.04.2005 to 10.05.2005 Napa Slabs (Rough flooring stones) 11.05.2005 2 Napa slabs (rough flooring stones) Shahabad stones 47. 01.04.2005 Ores and minerals 48. *** 49. 01.04.2005 Paper and newsprint 50. 01.04.2005 to 10.05.2005 Pipes of all varieties including GI pipes, CI pipes, ductile pipes and PVC pipes 11.05.2005 2 Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof. 51. 01.04.2005 to 10.05.2005 Hawai Chappal and plastic footwear 11.05.2005 to 13.03.2006 2 Plastic footwears including moulded plastic footwears, Hawai Chappals and straps thereof 14.03.2006 6 to 31.03.2013 Plastic footwears (other than those specified in the First Schedule) including moulded plastic footwears, hawai chappals and straps thereof. 01.04.2013 25 25 [***] 09-05-2016 36 All types of footwear as are specifically not covered by any other entry of any of the Schedules to the Act. 52. 01.04.2005 to 29.11.2005 Printed material including diary, calendar etc. 30.11.2005 5 Printed material including diary, calendar [***] 53. 01.04.2005 Printing ink excluding toner and cartridges 54. *** 55. 01.04.2005 Pulp of bamboo, wood and paper 56. 01.04.2005 to 10.05.2005 Rail coaches engines and wagons 11.05.2005 2 Railway coaches, engines, wagons and part thereof 57. 01.04.2005 to 10.05.2005 Readymade garments 11.05.2005 to 31.3.2010 2 Readymade garments but not including those made of khadi 1.4.2010 13 to 08-05-2016 Readymade Garments coasting upto rupees five thousand but not including those made up of khadi 09-05-2016 37 Readymade garments but not including those made of khadi. 58. 01.04.2005 Renewable energy devices and spare parts 59. 01.04.2005 Safety matches other than hand made safety matches. 60. 01.04.2005 to 10.05.2005 Seeds 11.05.2005 2 Omitted 61. 01.04.2005 to 10.05.2005 Sewing machines 11.05.2005 2 Sewing machines, its parts and accessories 62. 01.04.2005 Ship and other water vessels 63. 01.04.2005 to 10.05.2005 Silk fabrics 11.05.2005 2 Silk fabrics including silk sarees but excluding handloom silk unless covered by Additional Excise Duty 64. 01.04.2005 to 10.05.2005 Skimmed milk powder 11.05.2005 2 Skimmed milk powder and UHT milk 65. 01.04.2005 to 10.05.2005 Solvent oils other than organic solvent oil 11.05.2005 2 Solvent oils 66. 01.04.2005 to 10.05.2005 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies 11.05.2005 2 All kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chillies, kankaul mirch. 67. 01.04.2005 Sports goods excluding apparels and footwear 68. 01.04.2005 to 07.08.2005 Starch 08.08.2005 4 Starches, glues and adhesives 69. *** 70. 01.04.2005 Tamarind 71. 01.04.2005 Tractors, threshers, harvesters and attachments and parts thereof 72. 01.04.2005 Transmission towers 73. 01.04.2005 to 10.05.2005 Umbrella except garden umbrella 11.05.2005 2 Umbrella, its parts and accessories thereof except garden umbrella. 74. 01.04.2005 Vanaspati (Hydrogenated vegetable oil). 75. 01.04.2005 Vegetable oil including gingili oil and bran oil. 76. 01.04.2005 to 10.05.2005 Writing instruments 11.05.2005 to 31.3.2010 2 Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpeners. 1.4.2010 to 20.06.2012 13 Writing instruments coasting upto rupees one thousand per piece, geometry boxes, colour boxes, crayons and pencil sharpners;. 21.06.2012 21 Writing instruments coasting upto rupees one thousand per piece, 77. 01.04.2005 to 10.05.2005 Processed meat, Poultry, fish and processed or preserved vegetables and fruits 11.05.2005 2 Processed meat, poultry, fish and processed or preserved vegetables and fruits etc. including fruit jams, jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise 30.11.2005 5 Processed meat, poultry, fish and processed or preserved vegetables and fruits, [***] including fruit jams, jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise. 78. 01.04.2005 Knitting wool 79. 01.04.2005 Tea 80. 01.04.2005 to 10.05.2005 Embroidery and zari items 11.05.2005 to 31.3.2008 2 Embroidery and Zari items, that is to say- (i) imi, (ii) zari, (iii) kasab, (iv) salma, (v) dabka, (vi) chumki, (vii) gota, (viii) sitara, (ix) naqsi, (x) kora, (xi) glass bead, (xii) badla and (xiii) gizai 01.04.2008 12 Omitted 81. 01.04.2005 to 10.05.2005 Kirana items namely: (i) ararote, (ii) singhara, (iii) kuttu and their atta, (iv) kala namak, (v) sendha namak, (vi) heeng, (vii) aam papar, (viii) mushrum, (ix) khumba and guchchi, (x) gola, (xi) goly ka burada, (xii) seik narail, (xiii) til, (xiv) rai, (xv) postdana, (xvi) magaj of all kind, (xvii) mungafali dana, (xviii) sabu dana, (xix) roli, (xx) mehandi patti, (xxi) pisi mehandi, (xxii) kesar. 11.05.2005 to 31.3.2010 2 Kirana items namely: (i) ararote, (ii) singhara, (iii) kuttu and their atta, (iv) kala namak, (v) sendha namak, (vi) heeng, (vii) aam papar, (viii) mushrum, (ix) khumba and guchchi, (x) Omitted, (xi) gole ka burada, (xii) Omitted, (xiii) til, (xiv) rai, (xv) postdana, (xvi) magaj of all kind, (xvii) mungafali dana, (xviii) sabu dana, (xix) roli, (xx) mehandi patti, (xxi) pisi mehandi, (xxii) kesar, (xxiii) dry fruits 1.4.2010 to 19.07.2010 13 Kirana items namely: (i) ararote, (ii) singhara, (iii) kuttu and their atta, (iv) kala namak, (v) sendha namak, (vi) heeng, (vii) aam papar, (viii) mushrum, (ix) khumba and guchchi, 3 (x) Omitted, (xi) gole ka burada, 3 (xii) Omitted, (xiii) til, (xiv) rai, (xv) postdana, 13 (xvi) omitted, (xvii) mungafali dana, (xviii) sabu dana, (xix) roli, (xx) mehandi patti, (xxi) pisi mehandi. 20.07.2010 to 20.06.2012 14 Kirana items namely: (i) ararote, (ii) singhara, (iii) kuttu and their atta, (iv) kala namak, (v) sendha namak, (vi) heeng, (vii) aam papar, (viii) mushrum, (ix) khumba and guchchi, (x) gole ka burada, (xi) til, (xii) rai, (xiii) postdana, (xiiv) mungafali dana, (xviiv) sabu dana, (xix) roli, (xixii) mehandi patti, (xxi) pisi mehandi, (xxiiv) dry fruits 21.06.2012 22 to 31.03.2013 Kirana items namely: (i) ararote, (ii) singhara, (iii) kuttu and their atta, (iv) kala namak, (v) sendha namak, (vi) heeng, (vii) aam papar, (viii) mushrum, (ix) khumba and guchchi, (x) gole ka burada, (xi) til, (xii) rai, (xiii) postdana, (xiiv) mungafali dana, (xviiv) sabu dana, (xix) roli, (xixii) mehandi patti, (xxi) pisi mehandi, (xxiiv) dry fruits 01.04.2013 26 Kirana items namely: (i) ararote, (ii) [***] 26 , (iii) [***] 26 , (iv) kala namak, (v) [***] 26 , (vi) heeng, (vii) aam papar, (viii) mushrum, (ix) khumba and guchchi, (x) gole ka burada, (xi) til, (xii) rai, (xiii) postdana, (xiiv) mungafali dana, (xviiv) sabu dana, (xix) roli, (xixii) mehandi patti, (xxi) pisi mehandi, (xxiiv) dry fruits 82. 01.04.2005 to 08-05-2016 School Bags having MRP upto ₹ 300/- 09-05-2016 38 All types of School Bags. 83. 01.04.2005 to 10.05.2005 Plastic Granules 11.05.2005 2 Plastic granules, plastic powder and master batches (w.e.f. 11 th May, 2005) 84. 20.04.2005 to 10.05.2005 1 Industrial inputs as specified below: 11.05.2005 2 [For S.No.1 to 218], 08.08.2005 4 [For S.No. 219 220] 07.09.2006 7 [For S.No. 221] Industrial inputs as specified below: Sl. No. Heading No. Sub Heading No. Description of goods (1) (2) (3) (4) 1. 15.01 Animal (including fish) fats and oils, crude, refined or purified 2. 15.06 Glycerol, Crude, Glycerol Waters and Glycerol lyes 3. 15.07 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 4. 15.08 Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modfied; inedible mixtures or preparations of fats and oils of this chapter. 5. 17.02 Liquid glucose (non medicinal), Dextrose Syrup. 6. 2204.10 Denatured ethyl alcohol of any strength 7. 2505.00 Sulphur, Barytes 8. 26.02 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight 9. 26.03 Copper ores and concentrates 10. 26.04 Nickel ores and concentrates 11. 26.05 Cobalt ores and concentrates 12. 26.06 Aluminium ores and concentrates 13. 26.07 Lead ores and concentrates 14. 26.08 Zinc ores and concentrates 15. 26.09 Tin ores and concentrates 16. 26.10 Chromium ores and concentrates 17. 26.11 Tungsten ores and concentrates 18. 26.12 Uranium or Thorium ores and concentrates 19. 26.13 Molybdenum ores and concentrates 20. 26.14 Titanium ores and concentrates 21. 26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates 22. 26.16 Precious metal ores and concentrates 23. 26.17 Other ores and concentrates 24. 26.18 Granulated slag (slag sand) from the manufacture of iron or steel 25. 26.21 Ground granulated blast-furnace slag (GGBS) 26. 2707.10 Benzole 27. 2707.20 Toluole 28. 2707.30 Xylole 29. 2707.40 Naphthalene 30. 2707.50 Phenols 31. 2707.60 2707.90 Creosote oils Mixed Xylene 32. 2711.14 Butadene 33. 2712.20 Normal Paraffin 34. 2714.10 Bitumen 35. 28.01 Fluorine, Chlorine, Bromine and Iodine 36. 28.02 Sulphur, sublimed or precipitated; colloidal sulphur 37. 28.03 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 38. 28.04 Hydrogen, rare gases other than metals excluding oxygen (medicinal grade) 39. 28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury 40. 28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 41. 28.07 Sulphuric acid and anhydrides thereof; Oleum 42. 28.08 Nitric acid; sulphonitric acids 43. 28.09 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids 44. 28.10 Oxides of boron; boric acids 44 (a) 28.11 Other organic acids and other Inorganic compounds of non-metal 45. 28.12 Halides and halide oxides of non-metals 46. 28.13 Sulphides of non-metals; commercial phosphorus trisulphide 47. 28.14 Ammonia, anhydrous or in aqueous solution 48. 28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium 49. 28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium 50. 28.17 Zinc oxide, zinc peroxide 51. 2818.10 Aluminium hydroxide, aluminium calcides 52. 28.19 Chromium oxides and hydroxides 53. 28.20 Manganese oxides 54. 2821.10 Iron oxides and hydroxides; 55. 28.22 Cobalt oxides and hydroxides; commercial cobalt oxides 56. 28.23 Titanium oxide 56(a) 28.24 Lead oxides, Read lead and Orange lead 57. 28.25. Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides 58. 28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts 59. 28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides 60. 28.28 Bleach liquid, Bleaching powder, sodium hypochlorides, sodium chloride 61. 28.29 Chlorates and Perchlorates; Bromates and Perbromates; Iodates and periodates 62. 28.30 Sulphides; Polysulphides 63. 28.31 Dithionites and sulphoxylates 64. 28.32 Sulphites; thiosulphates 65. 2833 Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate, Strontium sulphate 66. 2833.90 Basic Chromium Sulphate, sodium sulphate, Magnesium sulphate, Ferrous sulphate 67. 28.34 Nitrites; nitrates 68. 28.35 Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates, Sodium Tripoliuphosphate, Trisodium phosphate 69. 28.36 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbanate 70. 28.37 Cyanides, cyanide oxides and complex cyanides 71. 28.38 Fulminates, cyanates and thiocyanates 71 (a) 28.39 Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates of potassium, Magnesium Trisilicate 72. 28.40 Borates; peroxoborates (perborates) 73. 28.41 Sodium bichromate 74. 2841.10 Sodium dichromate 75. 2841.20 Potassium dichromate 76. 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products 77. 28.45 Isotopes other than those of heading No. 28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined 78. 28.46 Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals 79. 28.47 Hydrogen peroxide 80. 28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus 81. 28.49 Silicon carbide 82. 2849.10 Calcium carbides. 83. 28.50 Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.49 84. 29.02 Cyclic Hydrocarbons 85. 29.03 Halogenated derivatives of Hydrocarbons 86. 29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated 87. 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 88. 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 89. 29.07 Phenols; Phenol-Alcohols and their derivatives 90. 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 91. 29.09 Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives 92. 29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives 93. 29.11 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives 94. 29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde 95. 29.13 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12 96. 29.14 Acetone, NIBK, MEK, Cyclohexanone, diacetone alcohol and others 97. 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 98. 29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 99. 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives 100. 29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 101. 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives 102. 29.20 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 103. 29.21 Amine-function compounds and derivatives and salts 104. 29.22 Oxygen-function amino-compounds 105. 29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids 106. 29.24 Carboxyamide-function compounds; amide-function compounds of carbonic acid 107. 29.25 Carboxyamide-function compound (including saccharin and its salts)and imine-function compounds. 108. 29.26 Nitrile-function compounds 109. 29.27 Diazo-, Azo- or azoxy-compounds 110. 29.28 Organic derivatives of hydrazine or of hydroxylamine 110 (a) 29.29 Compounds with other nitrogenfunction 111. 29.30 Organo-sulphur compounds 112. 29.31 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 113. 29.32 Heterocyclic compounds with oxygen heteroatom(s) only 114. 29.33 Heterocyclic compounds with nitrogen heteroatom(s) only 115. 29.34 Nucleic acids and their salts; other heterocyclic compounds 116. 29.35 Sulphonamides 117. 29.38 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives 118. 29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 119. 29.42 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 120. 32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar 121. 32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar 122. 32.03 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin excluding catechu or gambiar 123. 32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations 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 excluding catechu or gambiar 124. 32.05 Colour lakes; preparations based on colour lakes 125. 3206 Pigments, Inorganic products of kind used as luminophores, Ultramarine and preparations, Lithphone and other pigments and preparations based on zink sulphide 126. 3206.49 Red oxide, Bronze powder 127. 3206.90 Master Batches, other colouring matter including ultra marine blue 128. 32.07 Prepared pigments and all their derivatives 129. 3207.10 Glass frit and other glass, in the form of powder, granules or flakes 130. 3207.90 Other 131. 32.11 Prepared driers. 132. 32.12 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 (for example, bales, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes. 133. 3215.90 Printing ink whether or not concentrated or solid. 133 (a) 34.02 Silicon surfacted, Non-ionic, Sulphonated or sulphated oxide, Chlorine castor oil 133 (b) 34.04 Artificial waxes and prepared waxes 134. 35.01 Casein, caseinates and other Casein derivatives, casein glues. 135. 35.07 Enzymes; prepared enzymes not elsewhere specified or included 136. 3707.00 Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations) 137. 38.01 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 138. 38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black 139. 38.04 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil 139 (a) 38.05 3805.10 Gums and turpentine oil 140. 38.06 Rosin and resin acids, and derivatives thereof: rosin spirit and rosin oils; run gums. 141. 38.07 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 142. 3808.10 Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade. 142 (a) 3808.20 Sodium penta chlorophenate 143. 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 144. 38.12 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 145. 38.14 Reducers and blanket wash/roller wash used in the printing industry. 146. 38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. 147. 38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02 148. 38.18 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 149. 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols 150. 3824.90 Retarders used in the printing industry. 151. 39.01 Polymers of ethylene in primary forms 152. 39.02 Polymers of propylene or of other olefins, in primary forms 153. 39.03 Polymers of styrene, in primary forms 154. 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms 155. 39.05 Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms 156. 39.06 Acrylic polymers in primary forms 157. 39.07 Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms 158. 39.08 Polyamides in primary forms 159. 39.09 Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms 160. 39.10 Silicones in primary forms 161. 39.11 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products, not elsewhere specified or included in primary forms 162. 39.12 Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms 163. 39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms 164. 39.14 Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13, in primary forms 165. 39.19 Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls. 166. 39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not 167. 3921.90.10 Thermocol 168. 39.23 Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics but not including- (a) insulated wares (b) bags of the type which are used for packing of goods at the time of sale for the convenience of the customer including carry bags 169. 40.01 Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips 170. 40.02 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip 171. 40.03 Reclaimed rubber in primary forms or in plates, sheets or strip 172. 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber 173. 47.01 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials 174. 48.19 Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers, of paper, paperboard, whether in assembled or unassembled condition. 175. 48.21 Paper printed labels and paperboard printed labels. 176. 48.23 Paper self adhesive tape and printed wrappers used for packing. 177. 5402.33 Polyester texturised yarn 178. 5402.42 Yarn of Polyesters, partially oriented 179. 6305.10 Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres 180. 70.07 Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods; stoppers, lids and other closures, of glass: 181. 70.14 Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish. 182. 72.02 Ferro alloys 183. - 7607.60 Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE. 184. 83.09 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. 185. Polymer of Styrene-polystyrene or Expandable Polystyrene. 186. Textile Finishing agents. Textile Printing Binder-PVA Copolymer Textile Non-woven binder-PVA copolymer Lamination emulsion-PVA copolymer Packaging emulsion-PVA copolymer Sticker Emulsion-PVA copolymer Binder for water based paint-PVA copolymer 187. Water/Hydraulic/industrial valves 188. Copper Clad sheets (PCB Sheets) for Printed Circuit Boards 189. H-70 base oil 190. Strings for Musical Instrument's 191. Purified Terepthalic Acid 192. Expandable Polysterene or Polysterene of Styrene 193. Zinc Oxide 194. Jute Yarn, Jute Cloth and Jute twine 195. PP/HDPE Woven sacks PP HDPE Fabrics 196. Refractory Monoothic 197. 3905.10 PVA Copolymer 198. CNSL, cardanol Alklyd Resins 199. Hessian cloth, jute Cloth/Sheets 200. Metal containers 201. Sodium Sulphate 202. Pine Oil, Terepeneol (2906.10) 203. Mild Steel Sheets 204. Camphor (2914.20) 205. Micro cellular Sheets, Banwar Sheets Hawai Straps. 206. Woven Label Tapes 207. Wodden Crates. 208. Polymers of Venyl Acetate and Poly Venyl acetate Emulsion. 209. Empty cylinders of LPG. 210. Railway freight containers attachable to wagon. 211. 8201.00 7 [Tools and Dies]. Tools that is to say,- (a) Power Tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blowers routers, winches, grinders, super abrasives floor, stone for sharpening carpenters' instruments, tile polishing blocks and rubbing bricks; (b) Cutting Tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off machines, shears, nibblers, compound milter saws, masonry cutters, diamond dresser cutter gear hobbs and gear shaper cutters; (c) Measuring Tools such as micrometers vernier calipers, feeler gauges, height gauges slip gauges snap gauges, pressure gauges dial thermometers, water meter and measuring steel tapes; (d) Hydraulic Tools such as jacks, pipe-benders torque wrenches, breakers, cylinders and control valves; (e) Pneumatic Tools such as impact wrenches, rammers, grinders, drills torque wrenches, tilters, regulators and lubricant applicators; (f) Hand Tools such as spanners pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits hack saws, hack saw blades and frames band saw rolls, dice die nuts, tools for carpentry, tools for masons and steel files. 212. 9607.00 Zip/zip fastener 213. 7301.10 Stainless steel but not including finished goods thereof 214. Silicon Carbaride 215. 6406.00 Parts of footwear (including upper) / Re-processed Sole 216. Sewing machine spare parts and thread 217. Buttons 218. Transformers used in the transmission / distribution of Electricity. 219. Additives, Salts, Stippers, Passivations, Intermediates and other chemicals used in various types of Electroplating such as Nickel, Zinc, Copper, Satin Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt. 220. 39.07 Layflat Tubing. 221. Flexible Polyurethane foam sheets 08.08.2005 to 06.09.2006 4 1 to 218 - Same as 11.05.2005 219 220 Inserted 07.09.2006 7 1 to 220 - Same as 08.08.2005 221 Inserted 85. 03.05.2005 to 10.05.2005 3 Sweetmeat 11.05.2005 to 07.08.2005 Sweetmeat and Halwai items as notified by this Government vide Notification No. F.4(18)/77-Fin. dated the 27 th Feb. 1978, that is to say- a) Halwas: 1. Halwa Sohan 2. Karachi Halwa (Pista) 3. Halwa Karachi (Badam) 4. Halwa Habshi (Egyptian) 5. Halwa Soft 6. Halwa Akharot 7. Halwa Sohan (Walnut) 8. Halwa Sohan Special (Dudhiya) 9. Halwa Suji 10. Halwa Moong 11. Halwa Gajjar 12. Halwa Bombai 13. Halwa Dipak b) Laddus: 14. Laddu Badam 15.Laddu Besan 16. Laddu Moong 17. Laddu Green Gram 18. Laddu Moti Choor 19. Laddu Khoya 20. Laddu Suji 21. Laddu Bundi 22. Laddu Maithi 23. Laddu Cholai 24. Laddu Til 25.Laddu Nishasta 26. Laddu Mohan 27. Paira Khoya 28. Paira Mathura c) Petha : 29. Petha Misri 30. Petha Angoor 31. Petha Gandhari 32. Petha Pan 33. Petha Cream Roll 34. Annanas d) Other Sweets: 35. Gulab Jaman 36. Parval 37. Likma Malai 38. Gileri Khurchan 39. Khoya Petha 40. Khoya Makhan Bara 41. Khoya Malpura 42. Milk Maisu 43. Malai Roll 44. Long Lata 45. Khurchan 46. Malai Tikka 47. Kalakand 48. Milk Tikki 49. Milk Cake 50. Barfi (Coconut) 51. Mango Sweet 52. Gulab Kand 53. Dar Bahisat 54. Barfi Pista55. Barfi Badam 56. Barfi Moong 57. Barfi Khoya 58. Barfi Kesar Pak 59. Barfi Chocolate 60. Barfi Akharot 61. Barfi Standard (Pista Badam) 62. Barfi Moti Pak 63. Barfi Gajjar 64. Barfi Paitha 65. Barfi Ghiya 66. Barfi Besan 67. Barfi Angoor 68. Barfi Kashmiri 69. Barfi Dal Chak 70. Barfi Khir Mohan 71. Barfi Kala Jaman 72. Barfi Rasgulla Sukh 73. Rasgulla 74. Orange Rasgulla 75. Cham Cham 76. Dil Bahar 77. Ras Mehuri 78. Ras Bhari 79. Chhaina Murgi 80. Ras Malai 81 Raj Bhog 82. Malai Chop 83. Suriya 84. Pinni Dal Urd 85. Lachha Ghiya 86. Sohar Papri 87. Imarti 88. Maisu Pak 89. Balu Shahi 90. Makhan Bara 91. Nan Khatai of Besan 92. Nan Khatai of Suji 93. Phaini 94. Ghaivar 95. Andarse 96. Andarse ki Goli 97. Khajle 98. Malpua Suji 99. Malpua of Atta 100. Jalebi 101. Bundi 102. Guldana 103 Dil Khushal 104. Patisha105. Khajur 106. Pinni Nishasta 107. Dhinda 108. Samosa Sweet 109. Chandrakala 110. Rasgulla Moong 111. Khera Patti 112. All Kinds of Gajak e) Namkeen: 113. Badam 114. Pista 115. Akharot 116. Chilgoza 117. Kharbuza seeds 118. Ratira 119. Kadu seeds 120. Seem seeds 121. Dal Biji 122 Potato Chips 123. Mongra 124 Dal Moong 125. Kabli Chana 126. Samosa 127. Dal Masoor 128. Saib 129. Namak Para 130. Lachha Alu 131. Mathri 132. Mathri Bengali 133. Mathri Rewa 134. Mathri Punjabi 135. Mathri Sonth 136. Tikkia Sonth 137. Khasta Kachori 138. Bairwari 139. Puri 140 All kinds of Pakoras, 141. Curd Lassi. f) Milk: 08.08.2005 to 30-3-2008 4 Sweetmeat and Halwai items as notified by this Government vide Notification No. F.4(18)/77-Fin. dated the 27 th Feb. 1978, that is to say- a) Halwas: 1. Halwa Sohan 2. Karachi Halwa (Pista) 3. Halwa Karachi (Badam) 4. Halwa Habshi (Egyptian) 5. Halwa Soft 6. Halwa Akharot 7. Halwa Sohan (Walnut) 8. Halwa Sohan Special (Dudhiya) 9. Halwa Suji 10. Halwa Moong 11. Halwa Gajjar 12. Halwa Bombai 13. Halwa Dipak b) Laddus: 14. Laddu Badam 15.Laddu Besan 16. Laddu Moong 17. Laddu Green Gram 18. Laddu Moti Choor 19. Laddu Khoya 20. Laddu Suji 21. Laddu Bundi 22. Laddu Maithi 23. Laddu Cholai 24. Laddu Til 25.Laddu Nishasta 26. Laddu Mohan 27. Paira Khoya 28. Paira Mathura c) Petha : 29. Petha Misri 30. Petha Angoor 31. Petha Gandhari 32. Petha Pan 33. Petha Cream Roll 34. Annanas d) Other Sweets: 35. Gulab Jaman 36. Parval 37. Likma Malai 38. Gileri Khurchan 39. Khoya Petha 40. Khoya Makhan Bara 41. Khoya Malpura 42. Milk Maisu 43. Malai Roll 44. Long Lata 45. Khurchan 46. Malai Tikka 47. Kalakand 48. Milk Tikki 49. Milk Cake 50. Barfi (Coconut) 51. Mango Sweet 52. Gulab Kand 53. Dar Bahisat 54. Barfi Pista55. Barfi Badam 56. Barfi Moong 57. Barfi Khoya 58. Barfi Kesar Pak 59. Barfi Chocolate 60. Barfi Akharot 61. Barfi Standard (Pista Badam) 62. Barfi Moti Pak 63. Barfi Gajjar 64. Barfi Paitha 65. Barfi Ghiya 66. Barfi Besan 67. Barfi Angoor 68. Barfi Kashmiri 69. Barfi Dal Chak 70. Barfi Khir Mohan 71. Barfi Kala Jaman 72. Barfi Rasgulla Sukh 73. Rasgulla 74. Orange Rasgulla 75. Cham Cham 76. Dil Bahar 77. Ras Mehuri 78. Ras Bhari 79. Chhaina Murgi 80. Ras Malai 81 Raj Bhog 82. Malai Chop 83. Suriya 84. Pinni Dal Urd 85. Lachha Ghiya 86. Sohar Papri 87. Imarti 88. Maisu Pak 89. Balu Shahi 90. Makhan Bara 91. Nan Khatai of Besan 92. Nan Khatai of Suji 93. Phaini 94. Ghaivar 95. Andarse 96. Andarse ki Goli 97. Khajle 98. Malpua Suji 99. Malpua of Atta 100. Jalebi 101. Bundi 102. Guldana 103 Dil Khushal 104. Patisha105. Khajur 106. Pinni Nishasta 107. Dhinda 108. Samosa Sweet 109. Chandrakala 110. Rasgulla Moong 111. Khera Patti 112. All Kinds of Gajak e) Namkeen: 113. Badam 114. Pista 115. Akharot 116. Chilgoza 117. Kharbuza seeds 118. Ratira 119. Kadu seeds 120. Seem seeds 121. Dal Biji 122 Potato Chips 123. Mongra 124 Dal Moong 125. Kabli Chana 126. Samosa 127. Dal Masoor 128. Saib 129. Namak Para 130. Lachha Alu 131. Mathri 132. Mathri Bengali 133. Mathri Rewa 134. Mathri Punjabi 135. Mathri Sonth 136. Tikkia Sonth 137. Khasta Kachori 138. Bairwari 139. Puri 140 All kinds of Pakoras, 141. Curd Lassi. (f) curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles. 1.4.2008 9 to 31.03.2011 (a) Sweetmeats and Namkeens (b) Curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles. 01.04.2011 16 to 08-05-2016 [ Omitted] Sub-entry (a) 09-05-2016 39 39 [(a) Sweets and Namkeens and] (b) curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles. 86. 11.05.2005 2 Capital goods as specified below: List of Capital Goods to be inserted in the Third Schedule of the DVAT Act Plant and machinery, that is to say,- (i) Machinery for tea industry; (ii) Machinery for food and food processing industries including flour mill; (iii) Machinery for sugar mill; (iv) Machinery for beverages, tobacco and tobacco products industries; (v) Machinery for jute, hemp, mesta textiles industries; (vi) Machinery for textile industries including hosiery other than jute, (vii) Machinery for engineering industries; (viii) Machinery for paint industry; (ix) Machinery for furniture and wood products industries; (x) Machinery for paper and paper products and printing, publishing and allied industries; (xi) Machinery for leather and fur product industries; (xii) Rubber, plastic, petroleum and coal product industry machinery; (xiii) Machinery for chemical and chemical products; (xiv) Machinery for basic metal and alloys industries; (xv) Machinery for non-metallic mineral product and industries; (xvi) Machinery for construction works; (xvii) Transport equipment and motor parts manufacturing machinery; (xviii) Mining machinery; (xix) Packaging machinery; (xx) Foundry machinery; (xxi) Agricultural machinery other than those mentioned elsewhere in any other Schedule; (xxii) Waste treatment plant and pollution control equipment manufacturing machinery; (xxiii) Machinery for printing industry; (xxiv) Machinery for iron and steel industry; (xxv) Machinery for refrigeration and cooling towers including air-conditioners; (xxvi) Cooling towers; (xxvii) Earth moving machinery; (xxviii) Spare parts, accessories and components 33 [(other than electric motors, switchgears and starters)] of the plant and machinery specified in items (i) to (xxvii). 87. 11.05.2005 2 Cottage cheese 88. 11.05.2005 2 Non-mechanized boats used by fisherman for fishing 89. 11.05.2005 2 Refractory monolithic 90. 11.05.2005 2 Wooden crates 91. 11.05.2005 2 Nuts, bolts, screws and fasteners 92. 11.05.2005 2 Medical equipment/devices and implants 93. 11.05.2005 2 Clay including fire clay, fine china clay and ball clay 94. 11.05.2005 2 Toys excluding electronic toys 95. 11.05.2005 2 Honey 96. 11.05.2005 2 Combs 97. 11.05.2005 2 Insulators 98. 11.05.2005 to 20.06.2012 2 Cups and glasses of paper and Plastics. 21.06.2012 19 Cups and glasses of paper. 99. 11.05.2005 2 Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials) 100. 11.05.2005 2 Coal tar 101. 11.05.2005 2 Computer stationery 102. 11.05.2005 2 Writing ink 103. 11.05.2005 2 Rice bran 104. 11.05.2005 2 Bio-mass briquettes 105. 11.05.2005 2 River sand and grit 106. 11.05.2005 2 Wet dates 107. 11.05.2005 2 Khoya/khoa 108. 11.05.2005 2 Porridge 109. 11.05.2005 2 Imitation jewellery 110. 11.05.2005 2 Feeding bottle, nipples 111. 11.05.2005 to 13.05.2007 2 Kerosene stove/lantern, petromax, glass chimney, hurricane lamp and its spares 14.05.2007 8 Omitted 112. 11.05.2005 2 Hing (Asafoetida) 113. 11.05.2005 2 Fly ash 114. 11.05.2005 to 07.04.2011 2 Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06. 08.04.2011 to 20.06.2011 15 (i) Bed-sheets, pillow covers and other made ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06. (ii) (a) Industrial textile such as canvass belt, filter cloth etc, (b) Furnishing other then handloom furnishing. (c) Suitings. 21.06.2011 17 (i) Bed-sheets, pillow covers and other made ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06. (ii) (a) Industrial textile such as canvass belt, filter cloth etc, (b) furnishings having sale price of more than ₹ 100/- per meter or per piece or per set, as the case may be, other then handloom furnishings. (c) Suiting having sale price of more than ₹ 500/- per meter. 115. 11.05.2005 2 Spectacles, parts and components thereof, contact lens lens cleaner 29 [ 11.05.2005 to 10.06.2013 Spectacles, Sunglasses, parts and components thereof, contact lens and lens cleaner and 11/06/2013 Spectacles, parts and components thereof, contact lens and lens cleaner but not including Sunglasses, its parts and components. 116. 11.05.2005 2 Jute and all kind of jute products including natural, dyed and bleached, diversified, plain and laminated jute products 117. 11.05.2005 2 Imported textiles and fabrics 118. 11.05.2005 to 31.3.2010 2 Plastic and tin containers including barrels 1.4.2010 13 Omitted 119. 11.05.2005 2 Buffing material and metal polish 120. 11.05.2005 2 Paraffin wax of all grades/standards other than food grade standards including standard wax and slack wax 1.8.2015 31 Wax of all kinds not covered by any other entry of any schedule. 121. 11.05.2005 to 07.08.2005 2 Industrial perfumes and its concentrates 08.08.2005 4 Industrial perfumes and its concentrates(HSN 33.02) 122. 11.05.2005 2 Linear Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates 123. 11.05.2005 2 All CDs and DVDs, whether recorded or unrecorded 124. 11.05.2005 2 Willow vicker 125. 11.05.2005 2 Mekhla chaddar 126. 11.05.2005 to 20.06.2012 2 Misri, patasha as part of Prasad [21-06-2012 24 Omitted 127. 11.05.2005 2 Sattu 128. 11.05.2005 2 Handicrafts 129. 11.05.2005 2 Cart driven by animals 130. 11.05.2005 2 Chicken Products 131. 11.05.2005 2 Kirpan 21-06-2012 24 Omitted 132. 11.05.2005 Prasadam by religious institutions 21-06-2012 24 Omitted 133. 11.05.2005 Sacred Thread 21-06-2012 24 Omitted 134. 11.05.2005 2 Tapioca 135. 11.05.2005 2 Mat locally known as madhur, madhur kathi or cyperus 136. 11.05.2005 2 Rattan, reed (in Malayalam) 137. 11.05.2005 2 Plantain leaves 138. 11.05.2005 2 Coconut fibre 139. 11.05.2005 2 Chalk stalk 140. 11.05.2005 2 Bamboo mating 141. 11.05.2005 2 Animal shoe nails 142. 11.05.2005 2 Husk including ground nut husk 143. 11.05.2005 2 Appalam, vadam vathal 144. 11.05.2005 2 Unprocessed green leaves of tea 145. 11.05.2005 2 Leaf plates and cups pressed or stitched 146. 11.05.2005 2 Agate 147. 11.05.2005 2 Takhti 148. 11.05.2005 2 Beehive 149. 11.05.2005 2 Gamosha 150. 11.05.2005 2 Bukhari 151. 11.05.2005 2 Loi 152. 11.05.2005 2 Pattu 153. 11.05.2005 2 Gabba 154. 11.05.2005 2 Kangri 155. 11.05.2005 2 Quandakari 156. 11.05.2005 2 Sabai grass and rope 157. 11.05.2005 2 Sirali, bageshi, barroo, date leaves, baskets, made of bamboo 158. 11.05.2005 2 Mat sticks and reed obtainable from cyperus kathi, mutha 159. 11.05.2005 2 Candles 160. 11.05.2005 2 Non-conventional Energy Devices 161. 08.08.2005 4 Unbranded Goli and Toffi. 162. 08.08.2005 Coated abrasives viz., grinding discs, coated emery cloth, waterproof emery paper, emery belts and rolls, emery wheels (made from natural or artificial powder or grain) and bonded abrasives viz., grinding wheel and like bonded abrasives of different shapes for grinding, sharpening, polishing and cutting. 163. 08.08.2005 4 to 20.06.2012 4 Kite 21-06-2012 24 Omitted 164. 08.08.2005 4 All other varieties of textile fabrics and made ups as are specifically not covered by any other entry of any of the Schedules to the Act. 165. 08.08.2005to 31.3.2010 4 Household plastic items such as combs, jug, soap case, mug, tooth brush, patra, looking glass and photo frames, chakla belan, cutlery, tea and atta chhanani, lunch box, bottles, trays, tokras including baskets, mats, basins, tubs, and drums of capacity upto 100 litres. 1.4.2010 13 Omitted 166. 08.08.2005to 31.3.2010 4 Fittings for doors, window and furniture including (1) hinges-butt, piano, narrow, tee, parliament, handles for locks, furniture handles, furniture knobs, drawer channel, furniture fitting, furniture hinges, furniture catchers, (2) nails, screws, nuts and bolts, revets, cotter pins, staples, panel pins, blue cut taks, hob nails, stars, studs, iron heels, bullock and horse shoes and nails, (3) chains of all kinds, (4) all kinds of metal sections, including slotted angles, shelves and accessories, (5) rods, rails, channels and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes. 1.4.2010 13 Omitted 167. 08.08.2005 4 All other scrap not included elsewhere in any Schedule of the Act. 168. 08.08.2005to 31.3.2010 4 Paint brushes. 1.4.2010 13 Omitted 169. 08.08.2005to 31.3.2010 4 Wood, timber, ply-board and laminated board 1.4.2010 13 Omitted 1.8.2015 32 Wood and Timber. 170. 08.08.2005 4 Insulating varnish 171. 08.08.2005 to 29.11.2005 4 Tractor tyre 30.11.2005to 31.3.2010 5 Tractor tyres and tubes 1.4.2010 13 Omitted 172. 14.03.2006 6 Winding wires and Strips. 173. 14.03.2006 6 Ammeter, KWH meter, Voltmeter 174. 14.03.2006 6 Insulating materials, Insulator. 175. 14.03.2006 6 Jointing materials 176. 14.03.2006 6 Circuit breakers, HRC fuse, Thermostat. 177. 14.03.2006 6 Electrical relays and Single phasing Preventors and Timers. 178. 14.03.2006 6 Cocoa and Coffee including coffee beans. 179. 14.03.2006to 31.3.2010 6 Wire mesh and Metal mesh 1.4.2010 13 Omitted 180. 14.03.2006to 31.3.2010 6 Liquified Petroleum Gas (LPG) and Piped Natural Gas (PNG) 1.4.2010 13 Liquified Petroleum Gas (LPG) other than for domestic use and Piped Natural Gas (PNG) 181. 14.03.2006to 31.3.2010 6 Desi Ghee 1.4.2010 13 to 31.03.2013 Omitted 01.04.2013 27 [Desi Ghee] 27 182. 14.05.2007to 31.3.2010 8 Glucose D. 1.4.2010 13 Omitted 183 1.04.2008 10 to 31.03.2013 Compact Fluorescent Lamp and Electronic Chokes (Bureau of Indian Standards certified or star rated by Bureau of Energy Efficiency). 01.04.2013 28 Compact Fluorescent Lamp and Electronic Chokes (Bureau of Indian Standards certified or star rated by Bureau of Energy Efficiency), LED lights. 184 1.04.2008to 31.3.2010 10 Locks. 1.4.2010 13 Omitted 185 1.04.2008to 31.3.2010 10 Weights and Measures. 1.4.2010 13 Omitted 186 1.04.2008to 31.3.2010 10 Fibre board and particle board made out of agricultural wastes like Bagasse. 1.4.2010 13 Omitted [187 3.6.2008 11 Subject to the conditions specified in entry No. 1 of the Fifth Schedule to the Delhi value Added Tax Act, 2004, the following goods sold by Canteen Stores Department. (i) (a) All Goods made of glass including, glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrers. (b) Utensils, kitchenware and tableware made of glass or china clay. (c) Glazed earthenware. (d) Chinaware including crockery. (ii) Iron and steel safes and almirahs. (iii) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oil but not including tooth brushes, toothpaste, tooth powder and kumkum. (iv) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam.] 188 1.4.2010 13 Bio-inputs like bio-fertilizers, micro nutrients and Plant Growth Promoters 07.12.2011 18 [ Omitted ] 189 1.4.2010 to 31.03.2011 13 Kerosene stoves, Lanterns and Petromax and their spares 01.04.2011 16 Omitted 190 09-05-2016 40 E-Rickshaw, Battery operated vehicles and Hybrid Automobiles operated on Battery and Fuel. 191. 09-05-2016 40 All kinds of Marble. ************ Notes: 1. Notification No. F.101(328)/2005-Fin.(A/Cs)/255 dated 20.04.2005 w.e.f. 20.04.2005 2. Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11.05.2005 w.e.f. 11.05.2005 3. Notification No. F.101(336)/2005-Fin.(A/Cs)(i)/468 dated 03.05.2005 w.e.f. 03.05.2005 4. Notification No. F.101(348)/2005-Fin.(A/Cs)(ii)/2404 dated 08.08.2005 w.e.f. 08.08.2005 5. Notification No.F.3(59)/Fin.(T E)/2005-06/933 kha, dated 30.11.2005 w.e.f. 30.11.2005. 6. Notification No. F.3(77)/ Fin.(T E)/2005-06/1434-1443 kha dated 14.03.2006 w.e.f. 14.03.2006 7. Notification No. F.3(22)/ Fin.(T E)/2005-06/dsfte/364-373 dated 07.09.2006 w.e.f. 07.09.2006 8. Notification No. F.3(2)/Fin(T E)/2007-08/(ii)/dsfte/351 dated 14.05.07 w.e.f. 14.05.2007 9. Entry no. 85 substituted vide notification Notification No. F.3(24)/Fin.(T E)/2007-08/jsfin/149 Dated: 31 st March,2008 10. Entry no. 183, 184, 185 and 186 inserted vide notification No.F.3(24)/Fin.(T E)/2007-08/jsfin/149 Dated: 31 st March, 2008 11. Has been inserted vide Notification No. F. 3(2) Fin. (F E)/2008-09/JS Fin./237 dated 3/6/2008 12. Has been Omitted vide Notification No. F.3(24)/Fin.(T E)/2007-08/jsfin/149 Dated: 31 st March,2008 13. Notification No.F.3(30)/FIN.(T E)/2009-10/js/Fin./285. dated 1/4/2010 14. Inserted vide Notification No. F.5(48)/P-II/VAT/Amend/2010/1528-1539, dated 19/07/2010 w.e.f.20.07.2010 15. Substituted vide Notification No.-3(51)/Fin.(Rev-I)/2010-11/asf/12, dated 01/04/2011 w.e.f. 08.04.2011 16. Omitted vide Notification No.-3(51)/Fin.(Rev-I)/2010-11/asf/12, dated 01/04/2011 w.e.f. 01.04.2011 w ith effect from the date of notification of the Finance Bill, 2011 by the Government of India 17. Substituted vide Notification No. F.3 (11) Fin. (Rev-I)/2011-12/DS II/313, dated 21/06/2011 w.e.f. 21.06.2011. 18. Notification No.F.3(17)/Fin(Rev-I)/2011-12/DSIII/1420, dated 07/12/2011 w.e.f. 07-12-2011 19. Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21-06-2012 20. Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21-06-2012 21. Omitted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21-06-2012 before it was read as:- geometry boxes, colour boxes, crayons and pencil sharpners 22. Omitted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, before it was read as:- roli w.e.f. 21-06-2012 23. Omitted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21-06-2012 24. Omitted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21-06-2012 25. Omitted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.04.2013 . 26. Omitted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.04.2013 . 27. I nserted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.04.2013 . 28. Substituted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.04.2013 . 29. Inserted vide NOTIFICATION No. F.3(19)/Fin(Rev-I)2013-14/dsVI/819 dated 04.10.2013 30. Substituted vide F. 3(11)/Fin(Rev-I)/2015-16/ds-vi/599 - Dated 30-7-2015 w.e.f. 1 st August 2015 31. Substituted vide F. 3(11)/Fin(Rev-I)/2015-16/ds-vi/599 - Dated 30-7-2015 w.e.f. 1 st August 2015 32. Inserted vide F. 3(11)/Fin(Rev-I)/2015-16/ds-vi/599 - Dated 30-7-2015 w.e.f. 1 st August 2015 33. Inserted vide F.3(22)/Fin(Rev-I)/2015-2016/dsvi/913 - Dated 16-11-2015 34. Substituted vide F.3(3)/Fin(Rev-I)/2016-17/dsvi/148 - Dated 9-5-2016, 35. Substituted vide F.3(3)/Fin(Rev-I)/2016-17/dsvi/148 - Dated 9-5-2016, before it was read as, data processing machines, Uninterrupted power supply units (UPS) . 36. Inserted vide F.3(3)/Fin(Rev-I)/2016-17/dsvi/148 - Dated 9-5-2016 37. Substituted vide F.3(3)/Fin(Rev-I)/2016-17/dsvi/148 - Dated 9-5-2016 38. Substituted vide F.3(3)/Fin(Rev-I)/2016-17/dsvi/148 - Dated 9-5-2016 39. Inserted vide F.3(3)/Fin(Rev-I)/2016-17/dsvi/148 - Dated 9-5-2016 40. Inserted vide F.3(3)/Fin(Rev-I)/2016-17/dsvi/148 - Dated 9-5-2016