Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Andhra Pradesh Value Added Tax (Second Amendment) Act, 2006 34 of 2006 [17 September 2006] CONTENTS 1. Short title extent and commencement 2. Amendment of section 3 Act 5 of 2005 3. Amendment of section 13 4. Amendment section 38 5. Amendments to Schedules Andhra Pradesh Value Added Tax (Second Amendment) Act, 2006 34 of 2006 [17 September 2006] AN ACT FURTHER TO AMEND THE ANDHRA PRADESH VALUE ADDED TAX ACT, 2005 Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Fifty-seventh Year of the Republic of India as follows: 1. Short title extent and commencement :- (1) This Act may be called the Andhra Pradesh Value Added Tax (Second Amendment) Act, 2006. , (2) It extends to the whole of the State of Andhra Pradesh. (3) (i) sections 2, 3 and 4 shall be deemed to have come into force with effect on and from the 1st April, 2005; (ii) item (iii) of sub-section (3) of section 5 shall be deemed to have come into force with effect on and from the 1st December, 2005; (iii) item (vi) of sub-section (3) of section 5 shall be deemed to have come into force with effect on and from the 18th April, 2006; (iv) item (iv) of sub-section (3) and items (ii) and (iii) of sub- section (4) of section 5 shall be deemed to have come into force with effect on and from the 1st May, 2006; (v) item (v) of sub-section (3) of section 5 shall be deemed to have come into force with effect on and from the 1st June, 2006; (vi) item (i) of sub-section (4) of section 5 shall be deemed to have come into force with effect on and from the 10th June, 2006; (vii) sub-sections (1) and (2), items (i), (ii), (vii), (viii) of sub- section (3) of section 5 shall be deemed to have come into force with effect on and from the 1st July, 2006. 2. Amendment of section 3 Act 5 of 2005 :- In the Andhra Pradesh Value Added Tax, Act, 2005 (herein after referred to as the principal Act), in section 3, (i) in sub-section (1), for the words "District Judge Grade-I", the words "District Judge Super Time Scale/ District Judge Selection Grade" shall be substituted; (ii) in sub-section (3), for the words "District Judge Grade-I", the words "District Judge Super Time Scale/ District Judge Selection Grade" shall be substituted; (iii) after sub-section (5), the following sub-section shall be added namely.- "(6) (a) The functions of the Appellate Tribunal may be exercised, (i) by a Bench consisting of all the members of the Appellate Tribunal; or (ii) by a Bench consisting of two members constituted by the Chairman; or (iii) by a Bench consisting of the Chairman and another member as constituted by the Chairman; or (iv) by a Bench consisting of the other two members in case the Chairman is absent or on leave or transfer or in case of the office of the Chairman is vacant otherwise; or (v) by a single member of the Appellate Tribunal constituted by the Chairman in cases where the turnover does not exceed rupees five lakhs: Explanation:- The single member referred to in item (v) above may be either the Chairman himself or any other member. (b) where an appeal or application is heard by all the three members of the Appellate Tribunal, and the members are divided in opinion, on any point or points such point or points shall be decided in accordance with the opinion of the majority; (c) where an appeal or application is heard by a Bench consisting of two members whether it consists of the Chairman or not, and the members are divided in opinion, on any point or points, such point or points shall be referred to the Appellate Tribunal consisting of all the three members; (d) if any case which comes up before a single member (who is not the Chairman) or a Bench (of which the Chairman is not a member) involves a question of law, such single member or Bench may in his or its discretion, reserve such case for decision by a Bench of which the Chairman shall be a member.". 3. Amendment of section 13 :- In the principal Act, in sub-section (2) (a) of section 13, for the words "on the stock held in the State", the words "on the stock held in any form in the State" shall be substituted. 4. Amendment section 38 :- In the principal Act, after sub-section (7) of section of 38, the following sub-section shall be added, namely.- "(8) The Government may, by notification provide for grant of refund earlier than the period stipulalted in this section, of any excess credit available, after adjusting the tax payable under the Act or any tax payable under the provisions of Central Sales Tax Act, 1956 in respect of any Value Added Tax dealer or any category of Value Added Tax dealers.". 5. Amendments to Schedules :- In the principal Act.- (I) in Schedule-1, (i) for serial No. 24 and the entries relating thereto, the following shall be substitued, namely, "24. Meat, flesh of poultry, fish including dry fish, prawns, lobsters, crabs, shrimps and other sea food except when they are sold in frozen state or in a sealed container; Eggs, live stock and animal hair."; (ii) in the entry against serial No.30, the words "other than raw silk imported from outside the country" shall be added at the end. (2) in Schedule-II, after serial No.3, the following new serial No. and the entry relating thereto shall be added, namely, "4. Goods or products specifically marked with brand "A.P. Girijan Co-operative Corporation Limited.". (3) in Schedule-IV, (i) in the entry against serial No.13, for the word "Bicycles", the words "Bicycles, E. Bikes" shall be substituted; (ii) in the entry against serial No.95, after the words "Rubber Seed", the words "sale of used cooking oil to the bio-diesel manufacturers" shall be added at the end; (iii) after serial No.98, the following new serial No. and the entries relating thereto shall be added, namely, "99. All Handicrafts"; (iv) after serial No.99, the following serial No. and the entries relating thereto shall be added, "100. Industrial inputs that is to say,- .style17 { font-family: Verdana; font-weight: bold; } .style18 {font-family: Verdana} --> Sl. No. Heading No. Sub- Heading No. Description of goods (1) (2) (3) (4) 1 1501 to 1505 Animal (including fish) fats and oils, crude, refined or purified. 2 1506 Other animal fats and oils and their fractions whether or not refined, but not chemically modified. 3 1521 and 1522 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 1518 Animal or vegetable fats boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vaccum or in inert gas or otherwise chemically odified; inedible mixtures or preparations of fats and oils of this chapter. 5 1702 Liquid glucose (non medicinal), Dextrose syrup. 6 2207.20 Denatured ethyl alcohol of any strength. 7. 2503 Sulphur of all kinds other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 7A. 2511 Natural barium sulphate (barites);natural baium carbonate (witherite),whether or not calcined, other thanbarium oxide of heading 2816. 8 2602 Manganese ores and concentrates, including ferruginous managanese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 9 2603 Copper ores and concentrates 10 2604 Nickel ores and concentrates. 11 2605 Cobalt ores and concentrates. 12 2606 Aluminium ores and concentrates. 13 2607 Lead ores and concentrates. 14 2608 Zinc ores and concentrates 15 2609 Tin ores and concentrates 16 2610 Chromium ores and concentrates 17 2611 Trungsten ores and concentrates 18 2612 Uranium or Thorium ores and concentrates. 19 2613 Molybdenum ores and concentrates 20 2614 Titanium ores and concentrates 21 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 22 2616 Precious metals ores and concentrates 23 2617 Other ores and concentrates 24 2618 Granulated slag (slag sand) from the manufacture of iron and steel. 25 2619 Ground granulated blast-furnace slag (GGBS) 26 2706 Tar distilled from coal, from lignite or from peat and other mineral tars whether or not dehydrated or partially distilled, including reconstituted tars. 27 2707 Oil and other products of the distillation of high temperature coal tar constituents exceeds that of the non-aromatic constituents. 28 2707.20.00 Toluole 29 2707.30.00 Xylole y 30 2707.40.00 Naphthalene 31 2707.60.00 Phenols 32 2707.91.00 Creosote Oils] 32 2801 Fluorine, Chlorine, bromine and iodine 34 2802 Sulphur, sublimed or precipitated; colloidal sulphur 35 2803 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 36 2804 Hydrogen, rare gases other non metals excluding medicinal grade oxygen 37 2805 Alkali or alkaline-earth metals, rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. 38 2806 Hydrogen Chloride (hydrochloric acid): chlorosulphuric acid 39 2807 sulphuric acid and anhydrides thereof; Oleum 40 2808 Nitric acid; sulphonitric acids 41 2809 Diphosphorus pentaxoxide; phosphoric acid and polyphosphoric acids. 42 2810 Oxides of boron; boric acids 43 2812 Halides and halide oxides of nonmetals 44 2813 Sulphides of non-metals; commercial phosphorus trisulphide 45 2814 Ammonia, anhydrous or in aqueous solution. 46 2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. 47 2816 Hydroxide and peroxide or magnesium; oxides, hydroxides and peroxides of strontium or barium 48 2817 Zinc oxide, zinc peroxide 49 2818.30.00 Aluminium hydroxide 50 2819 Chromium oxides and hydroxides 51 2820 Manganese oxides 52 2821.10 Iron oxides and hydroxides 53 2822 Cobalt oxides and hydroxides, commercial cobalt oxides 54 2823 Titanium oxide 55 2825 Hydraxine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides 56 2826 Flurides, fluorosilicates, fluroaluminates and other complex flurine salts. 57 2827 Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides; iodides and iodide oxides 58 2828 Hypochlorites, commercial calcium hypochlorites; chlorites; hypobromites 59 2829 Chlorates and perchlorates; bromates and Perbromates; Iodates and periodates. 60 2830 Sulphides; Polysulphides 61 2831 Dithionites and sulphoxylates 62 2832 Sulphites; thiosulphates 63 2833 Sulphates, alums, peroxo-sulphates (persulphates) 64. 2833.33.00 Basic chromium sulphate] 65 2834 Nitrites; nitrates 66 2835 Phosphinates (hypophosphites), phosphonates (phosphates); phosphates and polyphosphates 67 2836 Carbonates; peroxacarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbarnate. 68 2837 Cyanides, cyanide oxides and complex cyanides 69 2838 Fulminates, cyanates and thiocyanates 70 2840 Borates, peroxoborates (perborates) 71 2841 Sodium bichromate 72 2841.30 Sodium dichromate 73 2841.50 Potassium dichromate 74 2844 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. 75 2845 Isotopes other than those of heading No. 28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined . 76 2846 Compounds inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals. 77 2847 Hydrogen peroxide 78 2848 Phosphides, whether or not chemically defined, excluding ferrophosphorus. 79 2849 20 Silicon carbide 80 2849.10.00 Calcium carbides. 81 2850 Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.49 82 2902 Cyclic hydrocarbons 83 2903 Halogenated derivatives of Hydrocarbons 84 2904 sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. 85 2905 Acyclic alcohols and their halogenated, 85 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 86 2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 87 2907 Phenols; Pheno-Alcohols 88 2908 Halogenated, sulphonated, nitrated or nitrosated derivates of phenols or phenol-alcohols. 89 2909 Ethers, ether-alcohols, etherphenols, ether- alcoholphenols, alcohol peroxides, ether perioxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivates. 90 2910 Epoxides, expoxyalcohols, exoxyphenols and exoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivates. 91 2911 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivates. 92 2912 aldehydes whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. 93 2913 Halogenated, sulphonated, nitrated or nitrosated derivates of products of heading No. 29.12. 94 2914.11.00 Acetone 95 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates. 96 2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates. 97 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their hologenated sulphonated, nitrated or nitrosated derivates. 98 2918 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates. 99. 2919 Phosphoric esters and their sales, including lactophosphates; their salts; their halogenated, sulphonated, nitrated or nitrosated derivates. 100. 2920 Esters of other inorganic acids .style18 {font-family: Verdana} --> (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. 101. 2921 Amine-function compounds 102. 2922 Oxygen-function amino-compounds 103. 2923 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids 104. 2924 Carboxyamide-function compounds; amide- function compounds of carbonic acid. 105. 2925 Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds. 106. 2926 Nitrile-function compounds 107. 2927 Diazo-, Azo- or azoxy-compounds 108, 2928 Oraganic derivates of hydrazine or of hydroxylamine. 109. 2930 Organo-sulphur compounds 110. 2931 Other organo organic compounds. 111. 2932 Heterocyclic compounds with oxygen heteroatom(s) only. 112. 2933 Heterocyclic compounds with nitrogen heteroatom(s) only. 113. 2934 Nucleic acids and their salts; other heterocyclic compounds. 114. 2935 Sulphonamides 115. 2938 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivates. 116. 2939 Vegetable alkaloids, natural or repro-duced by synthesis, and their salts, ethers, esters and other derivates. 117. 2942 Other organic compounds. 118. 3201 Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivates excluding catechu or gambiar. 119. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not contain-ing natural tanning substances; enzymatic preparations for pre- tanning excluding catechu or gambiar. 120. 3203 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. 121. 3204 Synthetic organic colouring matter, whether or not 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 fluroscent brightening agents or as luminophores, whether or not chemi-cally defined excluding catechu or gambiar. 122. 3205 Colour lakes; preparations based on colour lakes as specified in Note 2 to this chapter. 123. 3206.10 Pigments 124. 3206.50.00 Inorganic products of kind used as luminophores. 125. 3206.90 Master batches 126. 3207.10 Prepared pigments 127 3207.40.00 Glass frit and other glass, in the form of powder, granules or flakes. 128. 3207.10.90 Other 129. 3211 Prepared driers 130. 3212 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 anamels); 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. 131. 3215.10 Printing ink whether or not cencentrated or solid. 132. 3501 Casein, caseinates and other casein derivates, casein glues. 133. 3507 Enzymes, prepared enzymes not elsewhere specified or included. 134. 3707.00 Chemical preparations for photo-graphic uses (other than varnishes, glues, adhesives, and similar prepara-tions). 135. 3801 Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures. 136. 3802 Activated carbon, activated natural mineral products; animal black, including spent animal black. 137. 3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated,m desugared or chemi-cally treated, including lignin sulphonates, but excluding tall oil of heading No. 38.03. 138. 3806 Rosin and resin acids and derivates thereof; rosin spirit and rosin oils; run gums. 139. 3807 Wood tar; wood tar oils; wood, creosote; wood naphtha;, vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetables pitch. 140. 3808.10 Insecticides, fungicides, herbicides, weedicides and pesticides of technicial grade. 141. 3809 Finishing agents, dye carriers to accelerate the dyeing of fixing of dye-stuffs and other products and prepara-tions (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries not elsewhere specified or included. 142. 3812 Prepared rubber accelerators, compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics. 143. 3814 Reducers and blanket wash/roller wash used in the printing industry. 144. 3815 Reaction initiators, reaction accelera-tors and catalytic preparations, not elsewhere specified or included. 145. 3817 Mixed alkyl benzenes and mixed alkylnaphthalenes, other than those of heading No. 2707 or 2902. 146. 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. 147. 3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. 148. 3824.90 Retarders used in printing industry. 149. 3901 Polymers of ethylene in primary forms. 150. 3902 Polymers of propylene or of other olefins, in primary forms. .style1 {font-family: Verdana} --> 151. 3903 Polymers of styrene, in primary forms. 152. 3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms. 153. 3905 Polymers of vinyl acetate or of other vinyl esters in primary forms, other vinyl polymers in primary forms. 154. 3906 Acrylic polymers in primary forms. 154. 3906 Acrylic polymers in primary forms. 155. 3907 Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl. esters and other polyesters, in primary forms. 156. 3908 Polyamides in primary forms. 157. 3909 Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms. 158. 3910 Silicones in primary forms. 159. 3911 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included in primary forms. 160. 3912 Cellulose and its chemical derivates, and cellulose ethers, not elsewhere specified or included in primary forms. 161. 3913 Natural polymers (for example, algenic acid) and modified natural polymers (for example, hardened proteins, chemical derivates of natural rubber), not elsewhere specified or included in primary forms. 162. 3914 Ion-exchangers based on polymers of heading Nos. 39.01 to39.13 in primary forms. 163. 3919 Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls. 164. 3920 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. 165. 3923 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 sale for the convenience of the customer including carry bags. 166. 4001 Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips. 167. 4002 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 4001 with any product of this heading, in primary forms or in plates, sheets or strip. 168. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip. 169. 4005 Compounded rubber, unvulacanised in primary forms or in plates, sheets or strip other than the forms and articles of unvulcanised rubber described in heading No. 4006. 170. 4701 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials. 171. 4819 Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes) cases, bags and other packing containers of paper, paper-board whether in assembled or unassembled condition. 172. 4821 Paper printed labels and paper board-printed labels. 173. 4823 Paper self adhesive tape and printed wrappers used for packing. 174. 6305.10 Sacks and bags of a kind used for packing of goods, for jute or of other textile based fibres of heading No. 5303. 175. 7010 Carboys, bottles, Jars, phials of glass of a kind, used for the packing goods; stoppers, lids and other closures of glass. 176. 7019 Glass fibers (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. 177. 7202 Ferro alloys 178. 7607.20 Aseptic packaging aluminum foil of thickness less than 0.2 mm and backed by paper and LDPE. 179. 8309 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. Note:- (1) The Headings or sub-headings, as the case may be, listed under column Nos. (2) & (3) above are the HSN Codes under the Central Excise TariffAct, 1985 (5 of 1986). (2) The Rules for the interpretation of the provisions of the Central Excise Traiff 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. (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 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. (4) 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 purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification. (5) Where the description against any heading or sub-heading is shown as "other", then the interpretation as provided in Note 2 shall apply. (6) The Sub-entries 28, 29,30, 31, 32 and 64 appearing in Col. NO. (1) and the corresponding entries in Col. Nos. 2 and 3 thereof shall be omitted. (v) in Serial No. 100, after sub-entry 179, the following shall be added, namely, (vi) after serial No. 100, and above the Note-1, the following new serial number and the entry relating thereto shall be added, namely, .style1 {font-family: Verdana} --> Sl. No. Heading No. Sub- Heading No. Description of goods 180. . 1301.20.00 Gum Arabic 181. 1520.00.00 Glycerol crude, Glycerol Waters and Glycerol lyes. 182. 2508 Clay including fire clay, fine china clay and ball clay 183. 2504 Natural Graphite 184. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat treated. 185. 2620 Ash and residues (other than from the manufacture of iron &steel), containing arsenic, metals or their compounds. 186. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste. 187. 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars. 188. 2711.14.00 Butylene 189. 2712.20 Paraffin wax containing by weight less than 0.75% of oil; Normal paraffin; not being micro crystalline pertroleum wax. 190. 2811 Other inorganic acids and other inorganic oxygen compounds of non-metals. 191. 2839 silicates, commercial alkali, metal silicates 192. 2901.21.00 Ethylene 193. 2901.22.00 Propylene 194. 2901.29.10 Acetylene, in dissolved condition 195. 2901.29.20 Heptene 196. 2929 Compounds with other nitrogen functions. 197. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils, in fats, in fixed oils, in waxes or the like, obtained by enfieurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. 198. 3302 When sold in packs of 20ml or, as the case may be, more or in packs of 20 gms. or more, the following; Mixtures of odoriferous substances, mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances of a kind used for the manufacture of beverages. 199. 3404 Artificial waxes and prepared waxes. 200. 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. 201. 3503 Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface worked or coloured] and gelatin derivatives. 202. 3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. 203. 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); 204. 3824 Prepared binders for foundry moulds or cores; Retarders used in the printing industry. 205. 3915 Waste, parings and scrap of plastics 206. 3916 Monofilament of which any cross sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface worked but not otherwise worked, of plastics. 207. 3926 Plastic fabrics of the type used for making plastic woven sacks and plastic woven sacks. 208. 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained there from. 209. 4008.11.10 Plates, sheets and strip of microcellular rubber. 210. 4008.19.10 Blocks of micro cellular, rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear. 211. 4008.21.10 Plates, sheets and strip of microcellular rubber used in the manufacture of soles, heels or soles and heels com-ined for footwear. 212. 4008.29.20 Blocks of micro cellular, rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear 213. 4503 Corks and stoppers of natural cork. 214. 4707 Recovered (waste & scrap) paper or paper board. 215. 5310 Sacking fabrics, Hessian fabrics, jute canvas. 216. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. 217. 5609 Coir string 218. 6805 Natural or artificial abrasive powder or grain on a 8 6805 atu a o a t c a ab as e po de o g a o a base of textile meterial, of paper of paper board or of other materials, whether or not cut to shape or sewn or otherwise made up. 219. 6903.90.00 Refractory monolithic 220. 7001 Cullet and other waste and scrop of glass in the mass 221. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated 222. 7310 Tin plate containers 223. Castings of all metals, 7325.10.00 (i) of non-malleable cast iron 7325.99.10 (ii) of Iron 7325.99.20 (iii) of alloy steel 7325.99.30 (iv) of stainless steel 7325.91.00 (v) grinding balls and similar articles for mills 7326.11.00 (vi) grinding balls and similar articles for mill. 7326.90.00 (vii) grinding media bolls and cylpebs 7419.91.00 (viii) of copper (ix) of other metals 224. 8507.20.00 Valve Regulated Lead Acid batteries. 225. 8546 Electrical insulators of any material 226. 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incroporated during moulding solely for the purpose of assembly, other than insulators of heading 8546; electrical conuit tubing and joints therefor, of base metal lined with insulating material. 227. 8548 Waste and scrap of primary cells, primary batteries and electric accumulators, spent primary cells, spent primary batteries and spent electric accumulators. 228. 9032 Regulator for LPG cylinders and other cylinders containing com-pressed gases or compressed liquids 229. 9602.00.30 Gelatin capsules empty 230. 9606.21.00 Buttons of plastics 231. 9607 Slide fasteners and parts thereof; (vi) after serial No. 101, and above the Note-1, the following serial number and the entry relating thereto shall be added, namely,- "101. Liquified petroleum gas for domestic use"; (vii) after serial No. 101, and above the Note-1, the following serial Nos. and the entries relating thereto shall be added namely,-"102. Machinery of all kinds that is to say,- .style1 { font-family: Verdana; font-weight: bold; } .style2 {font-family: Verdana} --> Sl. No. Heading No. Sub- Heading No. Description of commodity (1) (2) (3) (4) 1 8401 Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reactors; machinery and apparatus for isotopic separation 2 Machinery, plant or laboratory equipment, wehether or not, electrically heated (excluding furnaces, ovens, and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurizing, steaming, drying, evaporating, vapourising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes instantaneous or storage water heaters non-electric. 8419.11 (a) instantaneous gas water heaters 8419.20 (b) medical, surgical or laboratory sterilizers. 8419.31.00 (c) dryers for agricultural products 8419.32.00 (d) dryers for wood, paper pulp or paper board 8419.40 (e) distilling or rectifying plant 8419.50 (f) heat exchange units 8419.60.00 (g) machinery for liquefying air or other gas. 8419.81 (h) machinery for making hot drinks or for cooking or heating food 8419.89.50 (i) pasturizers 8419.89.80 (j) vacuum-vapour plant for deposition of metals 8419.90 (k) parts 3 8420 Calendaring or other rolling machines other than for metals or glass, and cylinders therefor 4 Centrifuges, including centrifugal dryers 8421.11.00 8421.12.00 8421.99.00 (a) cream separators (b) cloth dryers (c) parts 5 8422.20.00 Machinery for cleaning or drying bottles or other containers 6 8422.30.00 Machinery for filling, closing, ceiling or labelling bottles, canes, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similary containers; machinery for aerating machinery. 7 8422.40.00 Other packing or wrapping machinery (including heat-shrink wrapping machinery) 8 8422.90 Parts of machinery of heading 8422 9 8424.30.00 Steam or sand blasting machines and similar jet projecting machines 10 8424.90.00 Parts of machinery of sub-heading 8424.30.00. 11 8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm type machinery 12 8438.30.10 Sugar manufacturing machinery, 13 8438.90.10 Parts of sugar manufacturing machinery 14 8438.80.40 Tea leaf rolling or cutting machine 15 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paper board. 16 8441 Other machinery for making up paper pulp, paper or paper board, including cutting machines of all kinds 17 8442 Machinery, apparatus and equipment for type founding or type setting, for preparing or making printing blocks, plates, cylinders and other printing components, blocks, plates, cylinders and lithographic stones, prepared for printing purposes (planed, grained or polished) 18 8443 Printing machinery used for printing by means of the printing type, block, plates, cylinders and other printing components; inkjet printing machines, machines for uses ancillary to printing. 19 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 20 8445 Machines for preparing textile fibres, spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447. 21 8446 Weaving machines (looms) 22 8447 Knitting machines, stich bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 23 8448 Auxillary machinery for use with machines of heading 8444, 8445, 8446, or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 24 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or leather, other than sewing machines 25 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 26 8455 Metal rolling mills and rolls therefor 27 8457 Machining centers, unit construction machines 9 single station and multi-station transfer machines for working metal 28 8458 Lathes (including turning centers) for removing metal 29 8459 Machines-tools (including way-type unit head machines), drilling, boring, milling, treading or tapping by removing, metal other than lathes. 30 8460 Machine tools for deburring, sharpening grinding, honing, lapping, polishing, or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461. 31 8461 Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting off and other machine tools working by removing metal, or cermets, not elsewhere specified or included. 32 8462 Machine tools (including presses) for working metal by forging, hammering or die-stamping machines tools (including presses) for working metal by bending, straightening, flattering, shearing, punching or notching, presses for working metal or metal carbides, not specified above. 33 8463 Other machine tools for working metal, or cermets, without removing material 34 8464.10.10 Granite cutting machines or equipments 35 8464.20.00 Grinding or polishing machine 36 8465 Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 37 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening die heads,dividing heads and other special attachments for machine tools; tool holders for any type of tool, for working in the hand 38 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting other than those of heading 8515, gas operated surface tempering machines and appliances 39 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand. 40 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials not elsewhere specified 41 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in the chapter 84 42 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere 43 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metals (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. 44 8485 Machinery parts not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in chapter 84. 45 8514 Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel 46 8543.30.00 Machines and apparatus for electro plating, electrolysis or electrophoresis 47 8803 Parts or items of heading 8801 or 8802 48 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, woods, textiles, paper, plastic) . 49 Machinery for photography 103. Tools and Instruments that is to say,- .style2 { font-family: Verdana; font-weight: bold; } .style3 {font-family: Verdana} --> Sl. No. Heading No. Description of goods (1) (2) (3) 1 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 2 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt cropers, perforating purchases and similar hand tools. 3 8204 Hand operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. 4 8205 Hand tools (including glaziers diamonds), not elsewhere specified or included; below lamps; vices; clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand-or pedal-operated grinding wheels with frame works 5 8206 Tools of two or more of the headings 8202 to 8205 put-up in sets for retail sale 6 8207 Interchangeable tools for hand tools, whether or not power- operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving,), including dies for drawing or extruding metal, and rock drilling or earth boring tools 7 8208 Knives and cutting blades, for machines or for mechanical appliances 8 8209 Plates, sticks, tips and the like for tools, unmounted of cermets 9 8210 Hand-operated mechanical appliances, weighing 10 kg. Or less, used in the preparation, conditioning or serving of Food or Drink 10 8213 Scissors, tailors shears and similar shears, and blades therefor 8456 Machine-tools for working any material by removal of material, by laser or other light or phton beam, ultra sonic, electro-discharge, electro-chemical, electron beam, ionic- beam or plasma arc processes 11 8467 Tools for working in the hand, pneumatic, hydraulic or with 11 8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor 12 9014 Direction finding compasses; other navigational instruments and appliances 13 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 14 9016 Balances of a sensitivity of 5 cg or better, with or without weights 15 9017 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, retractors, drawing sets, slide rules, disc calculators); instruments for measuring length for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this Chapter 16 9019 Mechano-therapy appliances; massage apparatus; psychological apitude-testing apparatus, ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 17 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 18 9022 alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, x-ray tubes and other e-ray generators, high tension generators control panels, and desks, screens, examination or treatment tables or chairs and the like 19 9025 Hydro meters and similar floating instruments, thermometers, pyrometers, barometers, hygro meters and psycho meters, recording or not and any combination of these instruments 20 9026 Instruments and apparatus measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gages, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032. 21 9027 Instruments and apparatus for physical or chemical analysis (for example, polarymeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound, or like (including exposure meters); micro tomes 22 9029 Revolution counters, production counters, taxi meters, milometer, pedometers and the like: speed indicators and tacho meters, other than those of heading 9014 or 9015; stroboscopes; 23 9030 Oscilloscopes spectrum analyzers and other instruments and 23 9030 Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028: of instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other ionizing radiation. 24 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors 25 9032 Automatic regulating or controlling instruments and apparatus. 104. Bolts, Nuts thereaded or tapped and screws of base metal or alloys thereof including bolt ends, screws, studs, screw studding, self tapped screws, screw hooks and screw rings. 105. All hardware of base metal or alloys and other hardware items like locks, woven wire nettings, mesh, cloth slieves, and chain link of all metals. 106. Biomass briquettes 107. Processed meat, poultry, fish, processed or preserved vegetables and fruits, including fruit jams jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise. 108. Katha 109. Wet dates 110. Cups, plates and glasses made of paper 111. Medical equipments / devices and implants 112. Papad. 113. Optical goods that is to say .style3 { font-family: Verdana; font-weight: bold; } .style4 {font-family: Verdana} --> Sl. No. Heading No. Sub- Heading No. Description of goods 9004.90 Spectacles and goggles 9004.10.00 Sun Glasses Spectacle glasses or lenses 9001.40 (i) of glass 9001.50.00 (ii) of other material 9003 Frames and mountings for spectacles, goggles or the like and parts thereof 9001.30 Contact lenses Lense cleaning liquid 9002.19.00 Intra ocular lens"; (viii) after serial No. 113, and above the Note-1, the following explanation shall be added, namely, Explanation - I : The goods mentioned at entry 57 shall be other than those described in column (3) of first Schedule to the Additional duties of Excise (Goods of special Importance), Act, 1957. (4) In Schedule-VI, (i) in the column of rate of tax, for the entries against item Nos. 2,3,4 and 5, for the numbers "34%, 34%, 34% and 23%", the numbers "33%, 33%, 33%, and 22.25%" shall respectively be substituted; (ii) In the column of description against item No. 5 for the words "Diesel Oil", the words "All kinds of Diesel Oils including C-9" shall be substituted; (iii) In the note under the explanation-IV, after item (J), the following shall be added, namely, "(k) Shell India Marketing Private Limited.".