(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY 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 th May, 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 Schedule appended to the said Act-
(1) for the 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 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 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 entry at Sl. No. 16, the following entry shall be substituted, namely :- “16. Drugs & medicines including vaccines, syringes and dressings, medicated ointments produced under a drugs licence, light liquid paraffin of IP grade.”;
(5) for the entry at Sl. No. 17, the following entry shall be substituted, namely :- “17. Castings including all metal castings.”;
(6) for the 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 “, textiles” shall be inserted;
(8) for the entry at Sl. No. 25, the following entry shall be substituted, namely :- “25. Edible oils and oil cake.”;
(9) for the entry at Sl. No. 31, the following entry shall be substituted, namely :- “31. Fried and roasted grams.”;
(10) for the entry at Sl. No. 32, the following entry shall be substituted, namely :- “32. Edible varieties of rub gur.”;
(11) for the entry at Sl. No. 46, the following entry shall be substituted, namely :- “46. Napa slabs (rough flooring stones) & Shahabad stones.”;
(12) for the 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 entry at Sl. No. 51, the following entry shall be substituted, namely :- “51. Plastic footwears including moulded plastic footwears, Hawai Chappals and straps thereof.”;
(14) for the entry at Sl. No. 56, the following entry shall be substituted, namely :- “56. Railway coaches, engines, wagons and part thereof.”;
(15) for the 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 entry at Sl. No. 61, the following entry shall be substituted, namely :- “61. Sewing machines, its parts and accessories.”;
(18) for the 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 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 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 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 juice whether in sealed container or otherwise.”;
(25) for the 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 entry at Sl. No. 83, the following entry shall be substituted, namely:- “83. Plastic granules, plastic powder and master batches.”;
(28) for the 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 entry at Sl. No. 85, the following entry shall be substituted, namely:- “85. 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 saya) 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 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) No.F.101(328)/2005-Fin.(A/Cs)(ii)/549-558 Dated: 11 th May, 2005. 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. 2204.10 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 Serial No. Heading No. Sub Heading No. Description of goods
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 nonmetal
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 Serial No. Heading No. Sub Heading No. Description of goods
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) Serial No. Heading No. Sub Heading No. Description of goods
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 Serial No. Heading No. Sub Heading No. Description of goods
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 Serial No. Heading No. Sub Heading No. Description of goods
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 pretanning 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. Serial No. Heading No. Sub Heading No. Description of goods
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; antioxidising preparations and other compound stabilisers for rubber or plastics Serial No. Heading No. Sub Heading No. Description of goods
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. Serial No. Heading No. Sub Heading No. Description of goods
166. 39.20 Other plates, sheets, film, foil and strip, of plastics, noncellular, 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 includinginsulated 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. 6305.10 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. Serial No. Heading No. Sub Heading No. Description of goods
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 Serial No. Heading No. Sub Heading No. Description of goods
209. Empty cylinders of LPG
210. Railway freight containers attachable to wagon
211. 8201.00 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. 9607.00 Zip/zip fasterner
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.
PART-B 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 of the plant and machinery specified in items (i) to
(xxvii).