SCHEDULE 13 - List of articles or things - Income-tax Act, 1961

1 [The Thirteenth Schedule 2 [[See sections 80-IB(4) and 80-IC(2)]] List of articles or things Part A For the State of Sikkim S. No. Article or thing 1. Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.) 2. Aerated branded beverages 3. Pollution-causing paper and paper products Part B For the State of Himachal Pradesh and the State of Uttaranchal S. No. Activity or article or thing Excise classification Sub-class under National Industrial Classification (NIC), 1998 1. Tobacco and tobacco products including cigarettes and pan masala 24.01 to 24.04 and 21.06 1600 2. Thermal Power Plant (coal/oil based) 40102 or 40103 3. Coal washeries/dry coal processing 4. Inorganic Chemicals excluding medicinal grade oxygen (2804.11), medicinal grade hydrogen peroxide (2847.11), compressed air (2851.30) Chapter 28 5. Organic chemicals excluding Provitamins/ vitamins, Hormones (29.36), Glycosides (29.39), sugars (29.40) Chapter 29 24117 6. Tanning and dyeing extracts, tannins and their derivatives, dyes, colours, paints and varnishes; putty, fillers and other mastics; inks Chapter 32 24113 or 24114 7. Marble and mineral substances not classified elsewhere 25.04 25.05 14106 or 14107 8. Flour mills/rice mills 11.01 15311 9. Foundries using coal 10. Minerals fuels, mineral oils and products of their distillation; bituminous substances : mineral waxes Chapter 27 11. Synthetic rubber products 40.02 24131 12. Cement clinkers and asbestos, raw including fibre 2502.10, 2503.00 13. Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders, etc.) 36.01 to 36.06 24292 14. Mineral or chemical fertilizers 31.02 to 31.05 2412 15. Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation) 3808.10 24211 or 24219 16. Fibre glass and articles thereof 70.14 26102 17. Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp) 47.01 21011 18. Branded aerated water/soft drinks (non-fruit based) 2201.20, 2202.20 15541 or 15542 4 [19 Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp) 4701.00 Newsprint in rolls or sheets 4801.00 Writing or printing paper for printing of educational textbooks 4802.10 Paper or paperboard, in the manufacture of which- (a) the principal process of lifting the pulp is done by hand; and (b) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceeds 40 inches 4802.20 Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 4802.30 Others 4802.90 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, surfact-coloured, surface decorated or printed, in rolls of a width exceeding 36 cms. or in rectangular (including square) sheets with at least one side exceeding 36 cms. in unfolded state. 4803.00 Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 4804.10 Kraft paper and paperboard used in the manufacture of cartons for packing of horticultural produce 4804.20 Others 4804.90 Other uncoated paper and paperboard, in roll or sheets, not further worked or processed than as specified in Note 2 to this Chapter 4805.00 Grease-proof paper 4806.10 Glassine and other glazed transparent or translucent paper 4806.20 Others 4806.90 Straw Board, in the manufacture of which sun-drying process has been employed 4807.91 Straw paper and other straw board, whether or not covered with paper other than straw paper 4807.92 Other 4807.99 Carbon or similar copying papers 4809.10 Self-copy paper 4809.20 Others 4809.90 Paper and paperboard of a kind used for writing, printing or other graphic purposes 4810.10 Kraft paper and paperboard other than that of a kind used for writing, printing or other graphic purposes 4810.20 Other paper and paperboard 4810.90 Tarred, bituminized or asphalted paper and paperboard 4811.10 Gummed or adhesive paper and paperboard 4811.20 -Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives) Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates 4811.31 Others 4811.39 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol 4811.40 Other 4811.90 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 4813.00.] 20. Plastics and articles thereof 39.09 to 39.15] 3 [Part C For the State of Jammu and Kashmir S. No. Article or thing 1. Cigarettes/cigars of tobacco, manufactured tobacco and substitutes 2. Distilled/brewed alcoholic drinks 3. Aerated branded beverages and their concentrates.] -------------- Notes :- 1. Inserted by the Finance Act, 2003, w.e.f. 1-4-2004. 2. Substituted for [See section 80-IC(2)] by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005. 3. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005. 4. Substituted vide Finance (No.2) Act, 2009, w.e.f. 1-4-2010, before it was read as, 19. Paper 4801 21011 to 21019 Writing or printing paper, etc. 4802.10 Paper or paperboard, etc. 4802.20 Maplitho paper, etc. 4802.30 Newsprint, in rolls or sheets 4801.00 Craft paper, etc. 4804.10 Sanitary towels, etc. 4818.10 Cigarette paper 48.13 Grease-proof paper 4806.10 Toilet or facial tissue, etc. 4803 Paper and paper board, laminated internally with bitumen, tar or asphalt 4807.10 Carbon or similar copying paper 4809.10 Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics, etc. 4811.20 Paper and paperboard, coated, impregnated or covered with wax, etc. 4811.40