W UR-E] WEWT YT WA, SR, S ¢, 004/ ), W 1310 Y& FINANCE DEPARTMENT Mantralaya, Mumbai 400 032, Dated the 1* June 2005 NOTIFICATION ManHARASHTRA VALUE ADDED TAx Acr, 2002 No0.VAT-1505/CR-117/TAXATION-1 In exercise of the powers conferred by entry 67 of Schedule ‘C’ appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and in supersession of Government Notification, Finance Department, No. VAT-1505/ 'R-117/ Taxation-1, dated the 1% April 2005, the Government of Maharashtra hereby, specifies the following goods (non-ferrous metals and alloys in primary forms and scrap) more particularly described in the Schedule appended hereto, to be the non-ferrous metal and alloys in primary forms and scrap, for the purposes of the said entry, namely:-
SCHEDULE :
Non-ferrous metals and alloys in primary forms and scrap covered from time to time, under the headings, as the case may be, of the Central Excise Tariff Act. 1985 (5 of 1986):— Serial Central No. Excise Name of the Commodity Tariff Heading 1) 2) . 3) 1 7401 Copper mattes; cement copper (precipitated copper) 2 7402 Unrefined copper; copper anodes for electrolytic refining 3 7403 Refined copper and copper alloys, unwrought 4 7404 Copper waste and scrap 5 7405 Master alloys of copper 6 7406 Copper powders and flakes T 7407 Copper bars, rods and profiles 8 7408 Copper wire 5 7409 Copper plates, sheets and strip, of a tlckness exceeding 0.15 mm WER WERTE VA T, TR, S §, 00W/AAS 23, Wk R0 [T Ww-w @) 2 3) 10 7410 Copper foil (whether or not printed or backed = with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm 11 7411 Copper. tubes and pipes 12« 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 13 7413 Stranded wire, cables, plaited bands and the like of copper not electrically insulated.
14 7414 Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper.
15 7416 = Copper springs.
16 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 17 7502 Unwrought nickel 18 75038 Nickel waste and scrap 19 7504 Nickel powders and flakes 20 7505 Nickel bars, rods, profiles and wire .21 7506 Nickel plates, sheets, strip and foil 22 7507 - Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 23 7508 Cloth, grill and netting, of nickel wire;
: Blanks ordinarily used for manufacturing tubes -and pipes of nickel. g 24 7801 Unwrought lead 25 7802 Lead waste and scrap - 26 7803 Lead bars, rods, profiles and wire 27 7804 Lead plates, sheets, strip and foil; lead powders and flakes 28 . 7805 Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 29 7901 Unwrought zinc 30 7902 Zinc waste and scrap T SReE] WERTE VI T, FEER, 7 2 004/ R}, T R IS WER 1) 2) 3 31 7903 Zinc dust, powders and flakes 32 7904 Zinc bars, rods, profiles and wire - 33 7905 Zinc plates, sheets, strip and foil 34’ 7906 Zinc tubes, pipes and tube or pip e fittings (for example, couplings, elbows, s leeves) 35 8001 Unwrought tin 36 8002 Tin waste and scrap. - 37 8003 Tin bars, rods, profiles and wire 38 8004 Tin plates, sheets and strip, of a thickness _ exceeding 0.2 mm 39 8005 Tin foil (whether or not printed or b acked with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm;
tin powders and flakes 40 8006 Tin tubes, pipes and tube or pipe f ittings (for example, couplings, elbows, slee ves) 41 8101 Powders, unwrought tungsten, inclu ding bars and rods obtained simply by sinteri ng, bars, and rods, other than those obtaine d simply by sintering; profiles, plates, sh eets, strip and foil, wire, waste and scrap, tun gsten filament. % 42 8102 Powders, unwrought molybdenum, including bars and rods obtained simply by sinte ring, bars and rods, other than those o btained simply by sintering ; profiles, pla tes, sheets, strip and foil, wire, waste and scrap.
43 8103 Unwrought tantalum, including bars and rods obtained simply by sintering;
powders, waste and scrap.
44 8104 Unwrought magnesium, waste and scrap ;
raspings, turnings and granules gr aded according to-size ; powders, other magnesium and magnesium base alloys, wrought ; flakes, wire.
GBI WEWT VIR TW0H, STRTERIT, S ¢, 00WANS 92, Ik /e« [WIT WR-w @ (2) 3 45 8105 46 8106 4 BioT 48 8108 49 8109 50 8110 51 8111 52 8l12 Cobalt mattes and other intermediate products of cobalt metallurgy, unwrought cobalt ; powders, waste and scrap Bismuth, unwrought ; waste and scrap of bismuth and bismuth alloys ; bismuth, wrought.
Unwrought Cadmium, powders, waste and scrap ; Cadmium wrought. - Unwrought Titanium; powders, waste and scrap ; Titanium, wrought.
Unwrought Zirconium, powders, waste and scrap.
Unwrought Antimony, powders, waste and scrap.
Unwrought Manganese and Manganese base alloys, waste and scrap of Manganese base alloys, wrought Manganese.
Beryllium, unwrought, powders of beryllium, waste and scrap of beryllium ; Chromium, unwrought, powders of chromium, waste and scrap of chromium ; Germanium, unwrought, waste and scrap of Germanium, wrought Germanium ; Vanadium unwrought, waste and scrap of vanadium, wrought vanadium ; Thallium, tnwrought, powders of thallium, waste and scrap of thallium, Gallium unwrought, powders of gallium, waste and scrap of gallium ;
Hafnium unwrought, powders of hafnium, waste and scrap of hafnium ; Indium unwrought , powders of indium, waste and scrap of indium ; Niobium (collumbium) unwrought, powders of niobium, waste and scrap of niobium ; Rhenium unwrought, powders of rhenium, waste and scrap of rhenium. ;
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 T WR-A] WERTE W T, SR, T %, R004/RAT 2, T 1’7 4&Y by the Customs Co- operation Council, Brussels apply for the interpretation of this notification.
(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 commodities 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.
(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, sub-heading, 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.
(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.