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Industrial inputs & packing materials

State Notification of Maharashtra · 200529,384 characters of text

The enactment

TypeNotification
Year2005
JurisdictionState of Maharashtra
MinistryGovt of Maharashtra
StatusIn force as published by the source
TextPublished as one document, as the source published it

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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TSI TS AT SRR & A, U W, TS 39 Hfea. ®3) T -] FRRTE JITHA TIAA, SFRTERVT, U 2, R004/3 08, T 2876 Finance Department, Mantralaya, Mumbai 400 032. Dated the 1¢ April 2005. NOTIFICATION + MaHARASHTRA VALUE ADDED TAX ACT, 2002. No.VAT-1505/CR-115/Taxatlon-1.—In exercise of the powers conferred by entry 54 of ficheduxc ‘C' appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby specifies the following goods, more particularly * described in the schedule appended hereto, to be the industrial inputs and packing materials, whether sold under a generic name or any brand namesor otherwise, for the purposes of the said entry, namely:—

SCHEDULE The Industrial inputs and packing materials covered from time to time, under the headings or sub-headings, as the case may be, listed below of the Central Excise Tariff Act, 1985 (5 of 1986)— Serial| Heading | .. SUP Description of goods Heading No. | No. ey

(1) Z 2 (3]' @ L 15.01 Animal (including fish) fats and oils, crude, refined or| purified

2. 15.06 Glycerol, Crude, Glycerol Waters and Glycerol lyes g 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 lAnimal or vegetable fats boiled, oxidised, dehydrated, ' sulphurised, blown, polymerised by heat in vacuum or in| & inert gas or otherwise chemically odified; inedible mixtures or preparations of fats and oils of this chapter. [s. 17.02 Liquid glucose (non medicinal), Dextrose Syrup. |

6. 2204.10 |Denatured ethyl alcohol of any strength

2505.00 [Sulphur, Barytes

(3) ; HETE JITE AT, STHTERT, UE ¢, Roo/AA 23, TH R0 [wm = 1) (2) ®) (4) 8 | 26.02 Manganese ores and concenirates, including ferruginotis| 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 A

18. 26.12 Uranium or Thorium ores and concentrates 4 19, 26.13 Molybdenum ores and concentrates

120. 26.14 Titanium ores and concentrates 21 26.15 Niobium, tantalum, vanadium or zirconium ores and lconcentrates 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. 2707.10 |Benzole

27. 2707.20 [Toluole

28. 2707.30 |[Xylole

29. 2707.40 |Naphthalene

30. 2707.50 |Phenols

31. 2707.60 |Creosote oils

32. 28.01 Fluorine, Chlorine, Bromine and lodine

33. 28.02 Sulphur, sublimed or precipitated; colloidal sulphur 34 28.03 Carbon (carbon blacks and other forms of carbon not| elsewhere specified or included) -

35. 28.04 Hydrogen, rare gases other than metals excluding oxygen(medicinal grade)

36. 28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or| interalloyed; mercury

37. 28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric| acid &

38. 28.07 Sulphuric acid and anhydrides thereof; Oleum

39. 28.08 Nitric acid; sulphonitric acids

40. 28.09 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids a1 28.10 Oxides of boron: boric acids

42. 28.12 Halides and halide oxides of non-metals

43. 2813 Sulphides of non-metals; commercial phosphorus 22 trisulphide (x%) T UR-E] HERTSE VT TU, STETHRIT, T €, 004/ 11, I /339 (0] 2) 3 (4)

44. 28.14 \Ammonia, anhydrous or in aqueous solution

45. 28.15 'Sodium hydroxide (caustic soda); potassium hydroxide| (caustic potash); peroxides of sodium or potassium

46. 28.16 Hydroxide and peroxide of magnesium: oxides, hydroxides and peroxides of strontium or barium

47. 28.17 Zinc oxide, zinc peroxide

2818.10 |Aluminium hydroxide

28.19 (Chromium oxides and hydroxides

28.20 Manganese oxides

2821.10 |Iron oxides and hydroxides;

28.22 Cobalt oxides and hydroxides; commercial cobalt oxides g 28.23 Titanium oxide

54. | 28.25. Hydrazine and hydroxylamine and their inorganic salts; lother inorganic bases; other metal oxides, hydroxides and; peroxides

55. 28.26 Fluorides; fluorosilicates, fluoroaluminates and other| complex fluorine salts a

56. 28.27 Chlorides, chloride oxides and chloride hydroxides; Ibromides anid bromide oxides; iodides and iodide oxides

57. 28.28 Bleach liquor

58. 28.29 Chlorates and Perchlorates; Bromates and Perbromates; lodates and periodates

59. 28.30 Sulphides; Polysulphides

60. 28.31 Dithionites and sulphoxylates

61. 28.32 'Sulphites; thiosulphates

62. 2833.10 |Copper sulphate

63. 2833.90 |Basic Chromium Sulphate

64. 28.34 Nitrites: nitrates .

65. 28.35 Phosphinates (hypophosphites), phosphonates| (phosphites); phosphates and polyphosphates

28.36 Carbonates; peroxocarbonates (percarbonates); - commercial ammonium carbonates containing ammonium carbamate

67. 28.37 Cyanides, cyanide oxides and complex cyanides

68. 28.38 Fulminates, cyanates and thiocyanates

69. 28.40 Borates; peroxoborates (perborates)

70. 28.41 ) Sodium bichromate

71. 2841.10 |Sodium dichromate

72. 2841.20 |Potassium dichromate

73. 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products Q@w) HERT YA VA0, AT, TR @, Ro0W/3 82, TH 2] [T ==

(1) (2) (3) 4)

74. 28.45 Isotopes other than those of heading No. 28.44; ‘compounds, inorganic or organic of such isotopes, iwhether or not chemically defined

75. 28.46 [Compounds, inorganic or organic, of rare earth metals, of lyttrium or of scandium or of mixtures of these metals

76. 28.47 Hydrogen peroxide 77 28.48 Phosphides, whether or not chemically defined, excluding| ferrophosphorus

78. 28.49 Silicon carbide

79. 2849.10 |Calcium carbides.

80. 28.50 Hydrides, nitrites, azides, cilidides and borides, whether] lor not chemically defined, other than compounds which| are also carbides of heading No. 28.49

81. | 29.02 Cyclic Hydrocarbons

82. | 29.03 Halogenated derivatives of Hydrocarbons

83. 29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated 84, | 29.05 Acyclic_alcohols and their halogenated, sulphonated., nitrated or nitrosated derivatives -

85. 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

86. | 29.07 Phenols; Phenol-Alcohols

87. | 29.08 Halogenated, sulphonated, nitrated or nitrosated| derivatives of phenols or phenol-alcohols

88. | 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 89, | 29.10 Epoxides, epoxyalcohols, epoxyphenols and epaxyemersf with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives

90. 29.11 \Acetals and hemiacetals, whether or not with other| oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives o1. | 29.12 |Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes: paraformaldehyde

92. 29.13 Halogenated, sulphonated, nitrated or mnitrosated derivatives of products of heading No. 29.12

193. 2914.10 |Acetone @8) WO UR-E] AERTE I TIST0, STATIRUT, T 2, Ro0t/H7 ), I 8339 [T @ ©) @

94. 29.15 \Saturated acyclic monocarboxylic acids and their lanhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

195. 29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, > peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

29.17 Polycarboxylic acids, their anhydrides, halides, peroxides land peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives ¥ -lo7. [ 29.18 Carboxylic acids with additional oxygen function and their| anhydrides, halides, peroxides and peroxyacids; their lhalogenated, sulphonated, nitrated or nitrosated derivatives

198. 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives

99. 29.20 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives

100. 29.21 {Amine-function compounds

101. | 29.22 Oxygen-function amino-compounds

102. | 29.23 [Quaternary ammonium salts and hydroxides; lecithins| land other phosphoaminolipids

103. | 29.24 Carboxyamide-function compounds; | amide-function compounds of carbonic acid =

104. 29.25 Carboxyamide-function compound (including saccharin| and its salts)and imine-function compounds.

29.26 Nitrile-function compounds

29.27 Diazo-, Azo- or azoxy-compounds

29.28 Organic derivatives of hydrazine or of hydroxylamine

108. | 29.30 Organo-sulphur compounds

109. 29.31 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid > and their Derivatives

110. 29.32 Heterocyclic compounds with oxygen heteroatom(s) only

111. | 29.33 Heterocyclic compounds with nitrogen heteroatom(s) only

112. 29.34 Nucleic acids and their salts; other heterocyclic compounds

113. 29.35 \Sulphonamides

114. | 29.38 (Glycosides, natural or reproduced by synthesis and their| salts, ethers, esters and other derivatives AR E(R) (1) RIS I YT, HATARIT, T 2, R004/A 82, T3] [T ww-ar (8] @ [E] @

115. | 29.39 |Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

116. 29.42 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid| ' and their Derivatives

117. 32.01 [Tanning extracts of vegetable origin; tannins and their| salts, ethers, esters and other derivatives excluding| catechu or gambiar

118. | 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 ¢ igambiar . [119. 3208 ~ [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 2, to this Chapter excluding catechu or gambiar

120. | 32.04 Synthetic organic colouring matter, whether or nof] chemically defined; preparations based on synthetic| organic colouring matter as specified in Note 2 to this| Chapter; synthetic organic products of a kind used as| fluorescent brightening agents or as luminophores, whether or not chemically defined excluding catechu or| gambiar

121. | 32.05 Colour lakes; preparations based on colour lakes as| i specified in Note 2 to this Chapter

122. 3206.10 [Pigments

123. 3206.20 [Inorganic products of kind used as luminophores 124, 3206.90 [Master Batches

125. | 32.07 Prepared pigments i

126. 3207.10 [Glass frit and other glass, in the form of powder, granules| or flakes "

127. 3207.90 [Other £

128. | 32.11 Prepared driers. x 120 [ 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) jor small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes.

130. 3215.90 |Printing ink whether or not concentrated or solid.

131. 35.01 (Casein, caseinates and other Casein derivatives, casein| glues.

132. 35.07 Enzymes; prepared enzymes not elsewhere specified or| included i ®¢) HIT AR-a] TS VI TITUA, STATETRUT, TFET 8, Ro0w/S 88, T 1339 8] ) ®) @

133. 3707.00 Chemical preparations for photographic uses (other than| \varnishes, glues, adhesives, and similar preparations)

134. |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

38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black

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 headmg No. 38.03

38.06 Rosin and resin acids, and derivatives thereof: rosin spirit| and rosin oils: run gums.

38.07 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations| lbased on rosin, resin acids or on vegetable pitch

139. 3808.10 Insecticides, fungicides, herbicides, weedicides and| pesticides of technical grade.

140. 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 141 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 %

38.14 Reducers and blanket wash/roller wash used in the| pprinting industry. b

38.15 Reaction initiators, reaction accelerators and catalytic| preparations, not elsewhere specified or included.

38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other| than those of heading No. 27.07 or 29.02 . |145. 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

146. 38.23 Industrial monocarboxylic fatty acids; acid oils from| refining; industrial fatty alcohols

147. 3824.90 Retarders used in the printing industry.

148. 39.01 Polymers of ethylene in primary forms

149. 39.02 Polymers of propylene or of other olefins, in primary forms

150. 39.03 Polymers of styrene, in primary forms AT AR F—(337) ) WERTE JTEA AU, JETERT, THE €, 004/35 02, T 8320 [T =R 1 @ 3) @

151. 39.04 Polymers of vinyl chloride or of other halogenated olefins,| lin primary forms

152. 39.05 Polymers of vinyl acetate or of other vinyl esters in| pprimary forms; other vinyl polymers in primary forms

153. | 39.06 |Acrylic polymers in primary forms i

154. 39.07 Polyacetals, other polyethers and epoxide resins, in| iprimary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms =

155. 39.08 Polyamides in. primary forms ¥

156. | 39.09 o-resins, polyphenylene oxide, phenolic resins and| polyurethanes in primary forms 15%: 39.1 Silicones in , -imary forms

158. | 39.11 Petroleum 1 sins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included in primary forms

159. 39.12 Cellulose and its chemical derivatives, and cellulose| ethers, not elsewhere specified or included in primary| forms

160. 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 161, | 39.14 lon-exchangers based on polymers of heading Nos. 39.01 to 39.13, in primary forms

162. 39.19 Self adhesive plates, sheets, film foil, tape, strip of plastic| whether or not in rolls. 7/

163. | 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

164. | 39.23 |Articles for the conveyance or packing of goods, of : iplastics, 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 sale for the convenience of the customer| including carry bags

165. 40.01 Natural Rubber, balata, gutta percha, Guayule, chicle and| similar natural gums, in primary forms or in plates,| sheets or strips (R0) = s ] R ST TS, S, o ¢ Ro04/3 82, TH (R [ 2 ®) @ 5 =l

166. 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

167. Reclaimed rubber in primary forms or in plates, sheets or| strip

168. 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

47.01 'Mechanical wood pulp, chemical wood pulp, semi-| chemical wood pulp and pulps of other fibrous. cellulosic| imaterials

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.

48.21 Paper printed labels ‘and paperboard printed labels.

48.23 Paper self adhesive tape and printed wrappers used for packing.

5305.10 |Sacks and bags, of a kind used for the packing of goods, lof jute or of other textile bast fibres of heading No. 53.03

70.07 Carboys, bottles, jars, phials of glass, of a kind, used for]| the packing goods: stoppers, lids and other closures, o glass:

175. 70.14 lass fibres (including glass wool and glass filaments) and| articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated lwith plastics or varnish.

176. " [Ferro alloys & (177 607,60 |Aseplic packaging aluminium foll of thickness less than

0.2 mm and backed by paper and LDPE.

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, lof base metal. ®) RIS, IR AU, SFETERT, THIE €, oo/ 22, W 8’30 [+ wwear Note.—1) The Rules for the interpretation of the provisions 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 apply for the interpretation of this notification.

Note.~— (2) 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 from the corresponding description in the Central Excise tariff Act, 1985, then only those commuodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification. g -~ Note.—(3) Subject to Note 2, for the purpose of any entry contained in this ° notification, where the description against any heading or, as the case may be, subheading, matches fully with the corresponding description in the Central Excise Tariff, 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 notification.

Note.—(4) Where the description against any heading or sub-heading is shown as "other", then the interpretation as provided in Note 2 shall apply. By order and in the name of the Governor of Maharashtra, SUDHAKAR JAMODE, Deputy Secretary to Government. ®)

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