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Third Schedule has been amended. Some entries have been modified and some entries have been inserted in this Schedule with effect from 11.05.2005 - F.101(328)/2005-Fin.(A/Cs)(ii)/548 - Delhi Value Added Tax

Contents

Third Schedule has been amended. Some entries have been modified and some entries have been inserted in this Schedule with effect from 11.05.2005

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

FINANCE (ACCOUNTS) DEPARTMENT

DELHI SACHIVALAYA, I.P.ESTATE: NEW DELHI-02

No.F.101(328)/2005-Fin.(A/Cs)(ii)/548

Dated: 11.05.2005

NOTIFICATION

No.F.101(328)/2005-Fin.(A/Cs)(ii)/548 - WHEREAS the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do.

Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following amendments in the Third Schedule appended to the said Act, namely:-

AMENDMENTS

In the Third Schedule2 appended to the said Act-

(1) for the existing entry at Sl.No.6, the following entry shall be substituted, namely-

"6. All utensils including pressure cookers/pans except utensils made of precious metals";

(2) for the existing entry at Sl.No.9, the following entry shall be substituted, namely-

"9. Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements";

(3) for the existing entry at Sl.No.12, the following entry shall be substituted, namely-

12. Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof";

(4) for the existing entry at Sl.No.16, the following entry shall be substituted, namely-

"16. Drugs & Medicines including vaccines, syringes and dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade";

(5) for the existing entry at Sl.No.17, the following entry shall be substituted, namely-

"17. Castings including all metal castings";

(6) for the existing entry at Sl.No.20, the following entry shall be substituted, namely-

"20. Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides, chemical fertilizers, pesticides, weedicides and insecticides";

(7) in the entry at Sl. No. 24, after the words "sugar" and before the words "and tobacco", the words ", textile" shall be inserted.

(8) for the existing entry at Sl.No.25, the following entry shall be substituted, namely-

"25. Edible oils and oiled cake.";

(9) for the existing entry at Sl.No.31, the following entry shall be substituted, namely-

"31. Fried and roasted grams";

(10) for the existing entry at Sl.No.32, the following entry shall be substituted, namely-

"32. Edible varieties of rub gur";

(11) for the existing entry at Sl.No.46, the following entry shall be substituted, namely-

"46. Napa slabs (rough flooring stones) & Shahabad stones";

(12) for the existing entry at Sl.No.50, the following entry shall be substituted, namely-

"50. Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof";

(13) for the existing entry at Sl.No.51, the following entry shall be substituted, namely-

"51. Plastic footwears including moulded plastic footwear and hawai Chappal and straps thereof";

(14) for the existing entry at Sl.No.56, the following entry shall be substituted, namely-

"56. Railway coaches, engines, wagons and part thereof";

(15) for the existing entry at Sl.No.57, the following entry shall be substituted, namely-

"57. Readymade garments but not including those made of khadi.";

(16). The entry at Sl. No. 60 shall be omitted.

(17) for the existing entry at Sl.No.61, the following entry shall be substituted, namely-

"61. Sewing machines, its parts and accessories.";

(18) for the existing entry at Sl.No.63, the following entry shall be substituted, namely-

"63. Silk Fabrics including silk sarees but excluding handloom silk unless covered by Additional Excise Duty.";

(19) for the existing entry at Sl.No.64, the following entry shall be substituted, namely-

"64. Skimmed milk powder and UHT milk";

(20) for the existing entry at Sl.No.65, the following entry shall be substituted, namely-

"65. Solvent oils.";

(21) for the existing entry at Sl.No.66, the following entry shall be substituted, namely-

"66. 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 chilies, kankaul mirch.";

(22) for the existing entry at Sl.No.73, the following entry shall be substituted, namely-

"73. Umbrella, its parts and accessories thereof except garden Umbrella";

(23) for the existing entry at Sl.No.76, the following entry shall be substituted, namely-

"76. Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpeners";

(24) for the existing entry at Sl.No.77, the following entry shall be substituted, namely-

"77. Processed meat, poultry, fish and processed or preserved vegetables and fruits, etc. including fruit jams, jelly, pickle, fruits squash, paste, fruit drink and fruit jus whether in sealed container or otherwise";

(25) for the existing entry at Sl.No.80, the following entry shall be substituted, namely-

"80. 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";

(26) in the entry at Sl.No. 81-

(i) the words "gola," and the words "seik narial," occurring after the words "khumbha and guchchi" and before the words "gole ka burada" and after the words "gole ka burada" and before the words "til" shall respectively be omitted;

(ii) after the words "kesar" occurring at the end, the words "dry fruits" shall be inserted;

(27) for the existing entry at Sl.No.83, the following entry shall be substituted, namely-

"83. Plastic granules, plastic powder and master batches";

(28) for the existing entry at Sl.No.84, the following entry shall be substituted, namely-

"84. Industrial inputs as specified at Part-A of this notification";

(29) for the existing entry at Sl.No.85, the following entry shall be substituted, namely-

"85. Sweetmeet 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 Gajar	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 Pista	55. 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. Patisha	105. 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

f) Milk:

141. Curd Lassi

(30) after the existing entry at Sl. No.85, the following entries shall be inserted, namely-

86.Capital goods as specified at Part-B of this notification.

87.Cottage cheese.

88. Non-mechanized boats used by fisherman for fishing.

89. Refractory monolithic.

90. Wooden crates.

91.Nuts bolts, screws and fasteners.

92. Medical equipment/devices and implants.

93. Clay including fire clay, fine china clay and ball clay.

94. Toys excluding electronic toys.

95. Honey.

96. Combs.

97. Insulators.

98. Cups and glasses of paper and plastics.

99. Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials.

100. Coal tar.

101. Computer stationery.

102. Writing ink.

103. Rice bran.

104. Bio-mass briquettes.

105. River sand and grit.

106. Wet dates.

107. Khoya/khoa.

108. Porridge.

109. Imitation jewellery.

110.Feeding bottle nipples.

111. Kerosene stove/lantern, petromax, glass chimney, hurricane lamp and its spares.

112. Hing (Asafoetida).

113. Fly ash.

114. 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.

115. Spectacles, parts and components thereof, contact lens & lens cleaner.

116.Jute and all kind of jute products including natural, dyed and bleached, diversified, plain and laminated jute products.

117. Imported textiles and fabrics.

118. Plastic and tin containers including barrels.

119. Buffing material and metal polish.

120. Paraffin wax of all grades/standards other than food grade standards including standard wax and slack wax.

121. Industrial perfumes and its concentrates.

122. Linear Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates.

123. All CDs and DVDs, whether recorded or unrecorded.

124. Willow vicker.

125. Mekhla chaddar.

126. Misri, patasha as part of prasad.

127. Sattu.

128. Handicrafts.

129. Cart driven by animals.

130. Chicken products.

131. Kirpan.

132. Prasadam by religious institutions.

133. Sacred Thread.

134. Tapioca.

135. Mat locally known as madhur, madhur kathi or cyperus.

136. Rattan, reed (in malayalam).

137. Plantain leaves.

138. Coconut fibre.

139. Chalk stalk.

140. Bamboo mating.

141. Animal shoe nails.

142. Husk including ground nut husk.

143. Appalam, vadam & vathal.

144. Unprocessed green leaves of tea.

145. Leaf plates and cups pressed or stitched.

146. Agate.

147. Takhti.

148. Beehive.

149. Gamosha.

150. Bukhari.

151. Loi.

152. Pattu.

153. Gabba.

154. Kangri.

155.Quandakari.

156. Sabai grass and rope.

157. Sirali, bageshi, barroo, date leaves, baskets, made of bamboo.

158. Mat sticks and reed obtainable from cyperus kathi, mutha.

159. Candles.

160. Non-conventional Energy Devices."

This notification shall come into force with immediate effect.

By order and in the name of

the Lt. Governor of the National

Capital Territory of Delhi.

(T. S. Sethi)

UNDER SECRETARY FINANCE (A/Cs)

Dated: 11th May, 2005.

No.F.101(328)/2005-Fin.(A/Cs)(ii)/549-558

Copy forwarded for information and necessary action to:-

1. The Pr. Secretary (GAD), Govt. of NCT of Delhi with one spare copy for its publication in Delhi Gazette Part-IV (extraordinary)in today’s date.

2. The Secretary, Govt. of India, Ministry of Home Affairs, North Block, New Delhi

3. The Secretary, Govt. of India, Ministry of Finance, Deptt. of Revenue, Jeevan Deep Building, New Delhi

4. The Secretary to Finance Minister, GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi

5. The Pr. Secretary (Finance), GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi

6. The Commissioner, Value Added Tax, Bikri Kar Bhawan, IP Estate, New Delhi.

7. The Deputy Secretary (L&J), GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi.

8. The Registrar, Sales Tax Appellate Tribunal, Bikri Kar Bhawan, I.P.Estate, New Delhi

9. VAT Officer(Policy), Sales Tax Department, Govt. of NCT of Delhi, New Delhi

10. Guard File.

(T. S. SETHI)

UNDER SECRETARY FINANCE (A/Cs)

PART-A

LIST OF INDUSTRIAL INPUTS UNDER DVAT

Serial 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		2204.1	Denatured ethyl alcohol of any strength
7		2505	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	26.1		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		2707.1	Benzole
27		2707.2	Toluole
28		2707.3	Xylole
29		2707.4	Naphthalene
30		2707.5	Phenols
31		2707.60 2707.90	Creosote oils Mixed Xylene
32		2711.14	Butadene
33		2712.2	Normal Paraffin
34		2714.1	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	28.1		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		2818.1	Aluminium hydroxide, aluminium calcides
52	28.19		Chromium oxides and hydroxides
53	28.2		Manganese oxides
54		2821.1	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	28.3		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		2833.9	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	28.4		Borates; peroxoborates (perborates)
73	28.41		Sodium bichromate
74		2841.1	Sodium dichromate
75		2841.2	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		2849.1	Calcium carbides.
83	28.5		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	29.1		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	29.2		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	29.3		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		3206.9	Master Batches, other colouring matter including ultra marine blue
128	32.07		Prepared pigments and all their derivatives
129		3207.1	Glass frit and other glass, in the form of powder, granules or flakes
130		3207.9	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		3215.9	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	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	3805.1	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		3808.1	Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade.
142(a)		3808.2	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		3824.9	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	39.1		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	39.2		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- insulated wares 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		6305.1	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	-	7607.6	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		3905.1	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	Tools & Dyes. “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	Zip/zip fasterner
213		7301.1	Stainless steel but not including finished goods thereof
214			Silicon Carbaride
215		6406	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.