Section 28 - Insertion of New Eleventh Schedule - Finance (No. 2) Act, 1977

28. Insertion of New Eleventh Schedule In the Income-tax Act, after the Tenth Schedule, the following Schedule shall be inserted with effect from the 1st day of April, 1978, namely :- THE ELEVENTH SCHEDULE (See section 32A) List of articles or things 1. Beer, wine and other alcoholic spirits. 2. Tobacco and tobacco preparations, such as, cigars and cheroots, cigarettes, biris, smoking mixtures for pipes and cigarettes, chewing tobacco and snuff. 3. Cosmetics and toilet preparations. 4. Tooth paste, dental cream, tooth powder and soap. 5. Aerated waters in the manufacture of which blended flavouring concentrates in any form are used. 6. Confectionery and chocolates. 7. Gramophones, including record players, and gramophone records. 8. Broadcast television receiver sets; radios (including transistor sets); radiograms and tape recorders (including cassette recorders and tape decks). 9. Cinematograph films and projectors. 10. Photographic apparatus and goods. 11. Electric fans. 12. Domestic electrical appliances, not falling under any other item in this list. Explanation : Domestic electrical appliances means electrical appliances normally used in the household and similar appliances used in places, such as, hotels, restaurants, hostels, offices, educational institutions and hospitals. 13. Household furniture, utensils, crockery and cutlery not falling under any other item in this list. 14. Pressure cookers. 15. Vacuum flasks and other vacuum vessels. 16. Tableware and sanitary ware. 17. Glass and glassware. 18. Chinaware and porcelain ware. 19. Mosaic tiles and glazed tiles. 20. Organic surface active agents; surface active preparation and washing preparations whether or not containing soap. 21. Synthetic detergents. 22. Office machines and apparatus such as typewriters, calculating machines, cash registering machines, cheque writing machines, intercom machines and teleprinters. Explanation : For expression Office machines and apparatus includes all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and restaurants for doing office work, for data processing and for transmission and reception of messages. 23. Steel furniture, whether made partly or wholly of steel. 24. Safes, strong boxes, cash and deed boxes and strong room doors. 25. Latex foam sponge and polyurethane foam. 26. Pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers. 27. Crown corks or other fittings of cork, rubber, polyethylene or any other material. 28. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other material. 29. Amplifiers or any other apparatus used for addressing the public. .