Serial No.
"SECOND SCHEDULE List of goods taxable at 4% [See Section 10(1 )(a)]
PART-A GENERAL Description
1. Agricultural implements, not opera!ed manually or not driven by animal.
2. All equipments for communications such as private Branch Exchange (P. B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X).
3. .All intangible goods like copyright, patent, replenishment license.
4. All kinds "of bricks including fly ash bricks, refractory bricks and ashphaltic roofing , earthen tiles.
Conditions and exceptions 923 924 • THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
5. (i) All types of yarn other than cotton and silk yarn in hank, endi, muga and pat yarn
6.
7.
8.
9.
10.
11.
12.
13 .
14.
15.
16.
17.
18.
19.
(ii) sewing thread.
Aluminium utensils and enamelled utensils Arecanut powder and supari (dried betel nut) and betel nut for conversion into supari Bamboo Bearings of all kinds Beedi leaves Beltings Bicycles, tricycles, cycle rickshaws and tyres , tubes and parts thereof Bone meal Bulk drugs Machineries and parts thereof including moulds Castings Centrifugal, monobloc and submersible pumps and parts thereof Coffee beans and seeds, cocoa pod and chicory Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellents including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof
20. Coir and Coir products excluding coir mattresses
21. Cotton and cotton waste
22. Crucibles
23.
24.
Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act _ 74 of 1956), if such goods are not mentioned in this schedule or any other ~chedule
(i) Edible oils
(ii) Oil cake and de-oiled cake
25. Electrodes
26. Ferrous and non-ferrous metals and alloys, non-metals such as aluminium, copper, zinc and extrusions of those
27. Fibres of all types and fibre waste
28. Fried grams
29. Gur, jaggery and edible variety of rub gur
30. Hand pumps ansJ spare parts
31. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower
32. Hose pipes Except When produced and sold in Assam by the Industrial units of STATE FED 2005 THE ASSAM GAZETTE, EXTRAORDINARY. APRI L 19, 2005
33. Hosiery goods
34. Husk and bran of cereals
35. Ice 36 . Incense sticks commonly known as, agarbathi , dhupkathi or dhubathi 37 . Industrial cables (High voltage cables, XLPE Cables, jelly fi lled cables, optical fi bres)
38. Information Technology (IT ) products as specified in th is schedule
39. Kerosene sold through Public Distribution System
40. Leaf plates and cups 4 1. Industrial inputs & packing materials as specified in this Schedule
42. Murmuralu, pealu , alukulu, puffed rice , muri
43. Mewars
44. Napa slabs (Rough f looring stones)
45. Ores and minerals 46 . Paper and news; · ..
47. Pipes of all varieties including G .I. pipes, C.I.
pipes, ductile pipes and PVC pipes
48. Plastic Footwear
49. Printed material including diary and calendar
50. Printing ink excluding toner and cartridges 51 . Pulp of bamboo, wood and paper
52. Rail coaches , engines and wagons
53. Readymade garments
54. Renewable energy devices and spare parts
55. Safety matches
56. Seeds
57. Sewing machines
58. Ship and other water vessels
59. Pure silk fabrics
60. Skimmed milk powder and UHT milk 61 . Solvent oils other than organic solvent oil
62. Spices of ·all va rieties and forms including cumin seed, aniseed , turmeric and dry chilies
63. Starch
64. Tamarind
65. Tractors, threshers, harvesters attachments & parts thereof
66. Transmission towers 925 926 THE ASSAM GAZETT E, EXTRAORDINARY, APRIL 19,
67. Umbrella except garden umbrella
68. Vanaspati (Hydrogenated Vegetable o il)
69. Vegetable oil including ginglli oil and bran oil
70. Writing instruments
71. Embroidery or zari articles, that is to say. ~ imi. zari, kasab, saima. dabka, chumki, gota sitara, naqsi. kora, glass bead, badla, .
72. Clay including fireclay
73. Lignite
74. Lime, Lime stone. clinker & dolomite
75. Linear a lkyl benezene
76. Plastic granules
77. Stainless Steel sheets
78. Knitting wool
79. Processed meat, poultry & fish including dry fish
80. Processed or pres~ed vegetables & fruits 81 . Article made of rolled gold and imitation gold
82. Glass bangles
83. Candle
84. Paraffin wax"
PART-B ITEMS UNDER CATEGORY OF IT PRODUCTS . Serial No. Description Except when produced and sold in Assam by the Industrial units of STATEFED Except when produced and sold in Assam by the Industrial units of STATEFED
1. Word processing machines and Electronic typewri ters
2. Electronic calculators
3. Computer systems and peripherals, Electronic diaries
4. Parts and Accessories of items listed in serial number 1, 2 and 3 of this part 5 . D C Micromotors, Stepper motors of an output not exceeding 37.5 watts .
6. Parts of items listed in Serial No. 5.
2005 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
7. Uninterrupted Power Supply (UPS) and their parts 8 Permanent magnets and articles intended to become permanent magnets (ferrites)
9. Electrical Apparatus for line telephony or line telegraphy, including line telephone s~ts with cordless handsets and telecommunication apparatus for carries-current lien systems or for digital line systems; videophones; mobile phones and parts and accessories thereof
10. Microphones, multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker Sets and their parts.
11. Telephone answering machines
12. Parts of Telephone answering machines
13. Prepared unrecorded media for sound recording
14. IT software or any media.
15. Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras.
16. Radio communication receivers, Radio Pagers
17. (i ) Aerials, antennas and parts
(ii) Parts of items at serial numbers in 15 and 16
18. LCD Panels, LED panels and parts thereof
19. Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof.
20. Electrical resistors (including rheostats and potentiometers), other than heating resistors.
21 . Printed Circuits
22. Switches, Connectors and Relays for up to 5 amps at voltage not exceeding 250 Volts, Electronic fuses.
23. Data/Graphic Display tubes, other than Picture tubes and parts thereof / 24. Diodes, transistors and similar semi-conductor devices, Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled I modules or made up into panels;
Light emitting diodes; Mounted piezo-electric crystals.
25. Electronic Integrated Circuits and Micro-assemblies
26. Signal Generators and parts thereof
27. Optical fibre cables
28. Optical fibre and optical fibre bundles and cables ,,
29. Liquid Crystal devices, Flat Panel display, devices and parts thereof.
30. Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Net work & Logic analyser and Signal analyser.
927 • 928 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
PART-C INDUSTRIAL INPUTS & PACKING MATERIALS Serial No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
Heading No. Sub-heading of the Central No. of the • Description Excise Tariff Act, 1985 {5 of 1986)
15.01
15.06
15.07
15.08
17.02
26.02
26.03
26.04
26.05
26.06
26.07
26.'cs
26.09
26.10
26.11
26.12 Central Excise Tariff Act, 1985 (5 of 1986) Animal (including fish) fats and oils, crude, refined or purified.
Glycerol-crude, glycerol waters and glycerol lyes.
Vegetable waxes (other than triglycerides), bees wax, 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.
Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vaccum or in inert gas or otherwise chemical modified; inedible mixtures or preparations of fats and oils of this chapter.
Liquid glucose (non-medicinal), Dextrose syrup.
2204.10 Denatured ethyl alcohol of any strength
2505.00 Sulphur.
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
Copper ores and concentrates.
Nickel ores and concentrates.
Cobalt ores and concentrates.
Aluminium ores and concentrates.
Lead ores and concentrates.
Zinc ores and concentrates.
Tin ores and concentrates.
Chromium ores and concentrates .
Tungsten ores and concentrates .
Uranium or thorium ores and concentrates.
2005 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
19.
20.
21 .
22.
26.13
26.14
26.15
26.16 Molybdenum ores and concentrates.
Titanium ores and concentrates.
Niobium, tanta lum, vanadium or zirconium ores and concentrates.
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. 2707.10 Benzole.
26. 2707.20 Toluole.
27. 2707.30 Xylole.
28.
29.
30.
31.
32.
33.
34 .
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
28.01
28.02
28.03
28.04 ·
28.05
28.06
28.07
28.08
28.09
28.10
28.12
28.13
28.14
28.15
28.16
28.17
2707.40 Napthalene.
2707 .50 Phenols
2707.60 Creosole oils.
Fluorine, chlorine, bromine and iodine.
·Sulphur, sublimed or precipitated;
colloidal sulphur.
Carbon {carbon blacks and other forms of carbon not elsewhere specified or included).
Hydrogen, rare gases, other non metal excluding oxygen {medicinal grade).
Alkali or alkaline-earth metals; rare earth metals, scandium and yttrium, whether or not intermixed or interalloyed mercury Hydrogen chloride {hydrochloric acid); chloro sulphuric acid.
Sulphuric acid and anhydrides thereof; Oleum Nitric acid, Sulphonitric acids.
Diphosphorous pentaoxide;
phosphoric acid and polyphosphoric acids.
Oxides of boron; boric acids.
Halides and halide oxides of non metals.
Sulphides of non-metals;
commercial phosphurus trisulphide.
Ammonia , anhydrous or in aqueous solution.
Sodium hydroxide (caustic soda);
potassium hydroxide (caustic potash); peroxides of sodium or potassium.
Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.
Zinc oxide, zinc peroxide.
929 930
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.
70.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
28.19
28.20
28.22
28.23
28.25
28.26
28.27
28.29
28.30
28.31
28.32
28.34
28.35
28.36
28.37
28.38
28.40
28.44
28.45
2818.10 Aluminium hydroxide.
Chromium oxides and hydroxides.
Manganese oxides.
2821.10 Iron oxides and hydroxides.
Cobalt oxides and hydroxides, commercial cobalt oxides.
Titanium oxide.
Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
Flurid~s. fluorosilicates, flu roaluminates and other complex fluorine salts.
Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
Chiorates and perchlorates;
Bromates and Perbromates; iodates and periodates.
Sulphides; Polysulphides.
Oithionites and sulphoxylates.
Sulphites; thiosulphates
2833.10 Copper sulphate.
Nitrites; nitrates.
Phosphinates {hypophosphites ).
phosphonates (phosphites ), phosphates and polyphosphates.
Carbonates; peroxocarbonates (percarbonates ); commercial ammonium carbonates containing ammonium carbamate.
Cyanides, cyanide oxides and complex cyanides.
Fulminates, cyan ates and thiocyanates.
Borates; peroxoborates (perborates).
2841.10 Sodium dichromate.
2841.20 Potassium dichromate.
Radioactive chemical elements and ratioactive isotopes (including the fissile chemical elements and isotopes) and their compounds;
mixtures and residues containing these products.
Isotopes other than those contained in entry no. 69; compounds, inorganic or organic of such isotpoes, whether or not chemically defined.
71. 28.46 Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals.
72. 28.48 Phosphides, whether or not chemically defined,. excluding ferrophosphorus.
73. 2849.10 · Calcium carbides.
2005 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005 .
74.
75.
76.
28.50
29.02
29.03 Hydrides, nitrites, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of goods contained in entry 73 Cyclic Hydrocarbons.
Halogenated derivatives of Hydrocarbons.
77 . 29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
78. 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
79. 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
80. 29.07 Phenols, phenol-alcohols .
81 . 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.
82. 29.09 Ethers, ether-alcohols, etherphenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives.
83. 29.10 Epoxides; epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.
84. 29.11 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.
85. 29.12 Aldehydes, whether or not with other oxygen functioh; cyclic polymers of aldehydes; paraformaldehyde.
86. 29.13 Halogenated, sulphonated , nitrated or nitrosated derivatives of products contained in entry no. 85
87. 2914.10 Acetone.
88. 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
89. 29:16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
90. 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
931 932 91 .
92.
93.
94.
95.
96.
97.
98.
99.
100.
101 .
102.
103.
104.
105.
106.
107.
108.
109.
110.
111.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
29.18
29.19
29.20
29.21
29.22
29.23
29.24
29.25
29.26
29.27 1
29.28
29.30
29.31
29.32
29.33
29.34
29.35
29.38
29.39
29.42
32.01 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts ;' their halogenated, sulphonated, nitrated or nitrosated derivatives.
Amine-function compounds.
Oxygen-function amino-compounds.
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.
Carboxyamide-function compounds;
amide-function compounds of carbonic acid.
Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds.
Nitrile-function compounds.
Diazo-, Azo- or azoxy-compounds.
Organic derivatives of hydrazine or of hydroxylamine.
Organo-sulphur compounds.
Other Organo-inorganic compounds Heterocyclic compounds oxygen heteroatom(s) only.
Heterocyclic compounds nitrogen heteroatom(s) only.
with with Nucleic acids and their salts, other heterocyclic compounds.
Sulphonamides.
Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.
Tanning extracts of vegetable origin;
tannins and their salts, ethers, esters and other -derivatives excluding catechu or gambiar.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
112.
113.
114.
115.
116.
117.
118.
119.
120.
121 .
122.
123.
124.
125.
126.
32.02
32.03
32.04
32.05
32.11
35.01
35.07
38.01
38.02
3206.20
3206.90
3207.10
3207.90 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.
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 as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985 excluding catechu or gambiar.
Synthetic organic colouring mater, whether or not chemically defined;
preparations based on synthetic organic colouring matter as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar.
Colour lakes; preparations based on colour lakes as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985.
Inorganic products of kind used as luminophores.
Master Batches.
Glass frit and other glass, in the form of powder, granules or flakes .
Other.
Prepared driers.
3215.90 Printing ink whether or not concentrated or solid.
3707.00 Casein, caseinates and other casein derivatives, casein glues.
Enzymes; prepared enzymes not elsewhere specified or included .
Chemical preparations photographic uses (other varnishes, glues, adhesives, similar preparations).
for than and Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures.
Activated carbon; activated natural mineral products; animal black, including spent animal black.
933 934 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
127. 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 of heading No. 38.03 of Cha.pter 38 of the First Schedule of the Central · Excise Tariff Act, 1985.
128. 38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
129. 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.
130. 3808.10 Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade.
131 . 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 .
132. 38.12 Prepared rubber accelerators;
compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics.
133. 38.14 Reducers and blanket wash/roller wash used in the printing industry.
134. 38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
135. 38 .1 7 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those , of heading No. 27.07 or 29.02.
136. 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.
137. 38.23 Industrial monocarboxylic fatty acids; acid oils from refining;
industrial fatty alcohols.
138.
139. 39.01
140. 39.02
141. 39.03
3824.90 Retarders used in the printing industry.
Polymers of ethylene in primary forms.
Polymers of propylene or of other olefins, in primary forms.
Polymers of styrene, in primary forms.
2005 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
142.
143.
144.
145.
146.
147.
148.
149.
150.
151.
152.
153.
154.
155.
39.04
39.05
39.06
39.07
39.08
39.09
39.10
39.11
39.12
39.13
39.14
39.19
39.20
39.23 / Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
Polymers of vinyl acetate or other vinyl esters in primary forms; other vinyl polymers in primary forms.
Acrylic polymers in primary forms.
Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
Polyamides in primary forms.
Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
Silicones in primary forms.
Petroleum resins, coumaroneindene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 of Chapter 39 of the First Schedule of the Central Excise Tariff Act, 1985, not elsewhere specified or included in primary forms.
Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms.
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 .
Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13 in primary forms.
Self-adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.
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.
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 a sale for the convenience of the customer including carry bags.
935 936
156.
157.
158.
159.
160.
161.
162.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
40.01
40.02
40.03
40.05
47.0.1
48.19
48.21 Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.
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.
Reclaimed rubber in primary forms or in plates, sheets or strip.
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber described in heading No. 40.06 of Chapter 40 of the First Schedule of the Central Excise Tariff Act, 1985.
Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.
Cartons (including flatened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers of paper, paperboard, whether in assembled or unassembled condition.
Paper printed labels and paperboard printed labels.
163. 48.23 Paper self-adhesive tape and printed wrappers used for packing.
164. 6305.10 Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres of heading No. 53.03 of Chapter 53 of the First Schedule of the Central Excise Tariff Act, 1985.
165 70.10 Carboys, bottles, jars, phials of glass, of a kind used for the packing goods; stoppers, lids and other closures, of glass.
166. 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 .
. 167. 7607.60 Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LOPE.
168. 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.
2005 :
THE ASSAM GAZETTE, EXTRAORDINARY, APRJL 19, 2005 937 Substitution of Third Schedule.
Substitution of Fourth Schedule.
Note 1. Micronutrients and plant growth promoter or regulators are not covered by the scope of this Part.
Note 2.The Rules for the interpretation 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, shall apply for the interpretation of this Part.
Note 3 . Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner than the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this .Part and other commodities, though covered by the corresponding description in the Central Excise Tariff, will not be covered by the scope of this Part . .
Note ·4_ Subject to Note 3, for the purpose of any entry contained in this Part, 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 Act, 1985, 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 Part.
Note 5. Where the description against any heading or sub heading is shown as "other" then the interpretation as provided in Note 2 shall apply."