(i) Drugs and medicines excluding condom (a contraceptive device), cinchona alkaloids and their salts and chloroquine phosphate.
(ii) Surgical dressings.
25. Dry cells and dry-cell batteries, and zinc calot and electrodes used as components of dry cells and dry-cell batteries.
26. Dry or preserved fruit, that is to say, any fruit or edible part of fruit that has undergone full or partial dehydration or any other preservig process, including almond, khasta badam, pistachionut, chilgoza or neoza, apricot, alubukhra, fig, cashewnut (including salted cashew-nut), walnut, raisin (locally known as kismis or monacca) and date (locally known as khejur, zahedi or sohera), but excluding any fruit which is oilseed as referred to in section 14 of the Central Sales Tax Act, 1956.
27. Fax machines and spare parts, accessories and components thereof.
28. Fertilizer.
29. Films of all varieties and descriptions except cinematographic, photographic and x-ray films.
30. Fireworks.
31. Fluorescent tubes and vapour lamps including halogen lamps of all varieties and descriptions and other fittings except incandescent bulbs.
74 of 1956.
38 The West Bengal Finance Act, 1995.
III of 1995.]
(Section 9.)
Serial Description of goods
(1) (2)
32. Fork lift trucks, wheel loaders and pay loaders.
33. Franking machines and address-printing machines and spare parts, accessories and components thereof.
34. Furniture, almirahs, and safes, made wholly or principally of aluminium, stainless steel, iron and steel or wood, including upholstered furniture.
35. Gramophone and components thereof and record.
Explanation.—This item shall not include amplifier and loud-speaker and spare parts and accessories therof sold as such separately.