Schedule I – 2.5%

S.

Chapter /

Description of Goods

No.

Heading /

Sub-heading /

Tariff item

(1)

(2)

(3)

1.

0303

Fish, frozen, excluding fish fillets and other fish meat of heading

0304

2.

0304

Fish fillets and other fish meat (whether or not minced), frozen

3.

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked

before or during the smoking process; flours, meals and pellets of

fish, fit for human consumption

4.

0306

Crustaceans,  whether in  shell  or not,  frozen, dried, salted  or in

brine; crustaceans, in shell, cooked by steaming or by boiling in

water, frozen, dried, salted or in brine; flours, meals and pellets of

crustaceans, fit for human consumption

5.

0307

Molluscs, whether in shell or not, frozen, dried, salted or in brine;

aquatic invertebrates other than crustaceans and molluscs, frozen,

dried,  salted  or  in  brine;  flours,  meals  and  pellets  of  aquatic

invertebra other than crustaceans, fit for human consumption

6.

0308

Aquatic invertebrates other than crustaceans and molluscs, frozen,

dried, salted or in brine; smoked aquatic invertebrates other than

crustaceans and molluscs, whether or not cooked before or during

1

S.

Chapter /

Description of Goods

No.

Heading /

Sub-heading /

Tariff item

(1)

(2)

(3)

the  smoking  process:  flours,  meals  and  pellets  of  aquatic

invertebrates other than crustaceans and molluscs, fit for human

consumption

7.

0401

Ultra High Temperature (UHT) milk

8.

0402

Milk and cream, concentrated or containing added sugar or other

sweetening matter, including skimmed milk powder, milk food for

babies [other than condensed milk]

9.

0403

Cream, yogurt, kephir and other fermented or acidified milk and

cream, whether or not concentrated or containing added sugar or

other sweetening matter or flavoured or containing added fruit, nuts

8427

Fork-lift  trucks;  other  works  trucks  fitted  with  lifting  or  handling

equipment

126.

8428

Other lifting, handling, loading or unloading machinery (for example,

lifts, escalators, conveyors, teleferics)

127.

8429

Self-propelled  bulldozers,  angledozers,  graders,  levellers,  scrapers,

mechanical shovels, excavators, shovel loaders, tamping machines and

road rollers

128.

8430

Other  moving,  grading,  levelling,  scraping,  excavating,  tamping,

compacting, extracting or boring machinery, for earth, minerals or ores;

pile-drivers and pile-extractors; snow-ploughs and snow-blowers

129.

8443

Printers  which  perform  two  or  more  of  the  functions  of  printing,

copying  or  facsimile  transmission,  capable  of  connecting  to  an

automatic data processing machine or to a network printers; copying

machines, facsimile machines; ink cartridges with or without print head

assembly and ink spray nozzle

130.

8450

Household  or  laundry-type  washing  machines,  including  machines

which both wash and dry

131.

8472

Other office machines (for example, hectograph or stencil duplicating

machines, addressing machines, automatic banknote dispensers, coin

sorting  machines,  coin  counting  or  wrapping  machines  [other  than

Braille  typewriters,  electric  or  non-electric,  Perforating  or  stapling

machines (staplers), pencil sharpening machines]

132.

8476

Automatic  goods-vending  machines  (for  example,  postage  stamps,

cigarette,  food  or  be="51">

or cocoa

10.

0404

Whey, whether or not concentrated or containing added sugar or

other  sweetening  matter;  products  consisting  of  natural  milk

constituents,  whether  or  not  containing  added  sugar  or  other

sweetening matter, not elsewhere specified or included

11.

0406

Chena or paneer put up in unit container and bearing a registered

brand name

12.

0408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by

steaming  or  by  boiling  in  water,  moulded,  frozen  or  otherwise

preserved,  whether  or  not  containing  added  sugar  or  other

sweetening matter.

13.

0409

Natural honey, put up in unit container and bearing a registered

brand name

14.

0410

Edible  products  of  animal  origin,  not  elsewhere  specified  or

included

15.

0502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush

making hair; waste of such bristles or hair.

16.

0504

Guts, bladders and stomachs of animals (other than fish), whole and

pieces  thereof,  fresh,  chilled,  frozen,  salted,  in  brine,  dried  or

smoked.

17.

0505

Skins and other parts of birds, with their feathers or down, feathers

and  parts  of  feathers  (whether  or  not  with  trimmed  edges)  and

down, not further worked than cleaned, disinfected or treated for

preservation; powder and waste of feathers or parts of feathers

18.

0507

Ivory,  tortoise-shell,  whalebone  and  whalebone  hair,  horns,

[Except

unworked or simply prepared but not cut to shape; powder and

050790]

waste of these products.

19.

0508

Coral and similar materials, unworked or simply prepared but not

otherwise worked; shells of molluscs, crustaceans or echinoderms

and cuttle-bone, unworked or simply prepared but not cut to shape,

powder and waste thereof.

20.

0510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or

not dried; glands and other animal products used in the preparation

2

S.

Chapter /

Description of Goods

No.

Heading /

Sub-heading /

Tariff item

(1)

(2)

(3)

of  pharmaceutical  products,  fresh,  chilled,  frozen  or  otherwise

provisionally preserved.

21.

0511

Animal products not elsewhere specified or included; dead animals

of Chapter 1 or 3, unfit for human consumption, other than semen

including frozen semen.

22.

7

Herb, bark, dry plant, dry root, commonly known as jaribooti and

dry flower

23.

0710

Vegetables (uncooked or cooked by steaming or boiling in water),

frozen

24.

0711

machines

133.

8478

Machinery  for  preparing  or  making  up  tobacco,  not  specified  or

included elsewhere in this chapter

134.

8479

Passenger boarding bridges of a kind used in airports [8479 71 00] and

other [8479 79 00]

135.

8483

Transmission shafts (including cam shafts and crank shafts) and cranks;

66

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

bearing housings and plain shaft bearings; gears and gearing; ball or

roller screws; gear boxes and other speed changers, including torque

converters; flywheels and pulleys, including pulley blocks; clutches and

shaft couplings (including universal joints)

136.

8484

Gaskets  and  similar  joints  of  metal  sheeting  combined  with  other

material or of two or more layers of metal; sets or assortments of

gaskets and similar joints, dissimilar in composition, put up in pouches,

envelopes or similar packings; mechanical seals

137.

8504

Static  converters  (for  example,  rectifiers)  and  inductors  [other  than

Transformers  Industrial  Electronics;  Electrical  Transformer;  Static

Convertors (UPS)]

138.

8506

Primary cells and primary batteries

Vegetables  provisionally  preserved  (for  example,  by  sulphur

dioxide  gas,  in  brine,  in  sulphur  water  or  in  other  preservative

solutions), but unsuitable in that state for immediate consumption

25.

0713

Dried leguminous vegetables, shelled, whether or not skinned or

split [put up in unit container and bearing a registered brand name]

26.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and

similar roots and tubers with high starch or inulin content, frozen or

dried, whether or not sliced or in the form of pellets

27.

0801

Cashew nuts, whether or not shelled or peeled

28.

0802

Dried areca nuts, whether or not shelled or peeled

29.

0802

Dried chestnuts (singhada), whether or not shelled or peeled

30.

08

Dried makhana, whether or not shelled or peeled

31.

0806

Grapes, dried, and raisins

32.

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water,

frozen, whether or not containing added sugar or other sweetening

matter

33.

0812

Fruit and nuts, provisionally preserved (for example, by sulphur

dioxide  gas,  in  brine,  in  sulphur  water  or  in  other  preservative

solutions), but unsuitable in that state for immediate consumption

34.

0814

Peel of citrus fruit or melons (including watermelons), frozen, dried

or provisionally preserved in brine, in sulphur water or in other

preservative solutions

35.

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and

skins; coffee substitutes containing coffee in any proportion [other

than coffee beans not roaste>

139.

8507

Electric  accumulators,  including separators  therefor,  whether  or  not

rectangular (including square)

140.

8508

Vacuum cleaners

141.

8509

Electro-mechanical  domestic  appliances,  with  self-contained  electric

motor, other than vacuum cleaners of heading 8508

142.

8510

Shavers,  hair  clippers  and  hair-removing  appliances,  with  self-

nets, butterfly nets and smilar nets; decoy “birds” (other than those of

heading 9208) and similar hunting or shooting requisites

232.

9608

Pens [other than Fountain pens, stylograph pens]

233.

9608, 9609

Pencils  (including  propelling  or  sliding  pencils),  crayons,  pastels,

drawing charcoals and tailor’s chalk

234.

9615

Combs, hair-slides and the like; hairpins, curling pins, curling grips,

hair-curlers and the like, other than those of heading 8516, and parts

thereof

235.

9619

Sanitary towels  (pads)  and tampons, napkins and napkin  liners for

babies and similar articles, of any material

236.

9701

Paintings, drawings and pastels, executed entirely by hand, other than

drawings  of  heading  4906  and  other  than  hand-painted  or  hand-

decorated  manufactured  articles;  collages  and  similar  decorative

plaques

237.

9702

Original engravings, prints and lithographs

36.

0902

Tea, whether or not flavoured [other than unprocessed green leaves

of tea]

37.

0903

Maté

38.

0904

Pepper of the genus Piper; dried or crushed or ground fruits of the

genus Capsicum or of the genus Pimenta

39.

0905

Vanilla

40.

0906

Cinnamon and cinnamon-tree flowers

41.

0907

Cloves (whole fruit, cloves and stems)

42.

0908

Nutmeg, mace and cardamoms

43.

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper

3

S.

Chapter /

Description of Goods

No.

Heading /

Sub-heading /

Tariff item

(1)

(2)

(3)

berries [other than of seed quality]

44.

0910 [other

Ginger other than fresh ginger, saffron, turmeric (curcuma) other

than 0910 11

than fresh turmeric, thyme, bay leaves, curry and other spices

10, 0910 30

10]

45.

10

All  goods  i.e.  cereals,  put  up  in  unit  container  and  bearing  a

registered brand name

46.

1001

4806

Vegetable parchment, tracing papers and other glazed transparent or

[Except 4806 20

translucent papers, in rolls or sheets (other than greaseproof paper,

00, 4806 40 10]

glassine paper)

147.

4809

Carbon paper, self-copy paper and other copying or transfer papers

(including coated or impregnated paper for duplicator stencils or offset

plates), whether or not printed, in rolls or sheets

148.

4811

Paper,  paperboard,  cellulose  wadding and  webs  of  cellulose  fibres,

coated, impregnated, covered, surface-coloured, surface-decorated or

printed, in rolls or rectangular (including square) sheets, of any size,

other than goods of the kind described in heading 4803, 4809 or 4810

[Other than aseptic packaging paper]

41

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

149.

4812

Filter blocks, slabs and plates, of paper pulp

150.

4813

Cigarette paper, whether or not cut to size or in the form of booklets or

tubes

151.

4816

Carbon paper, self-copy paper and other copying or transfer papers

(other than those of heading 4809), duplicator stencils and offset plates,

of paper, whether or not put up in boxes

152.

4817

Envelopes, letter cards, plain postcards and correspondence cards, of

[Except 4817 30]

238.

9703

Original sculptures and statuary, in any material

239.

9705

Collections   and   collectors'   pieces   of   zoological,   botanical,

mineralogical, anatomical, historical, archaeological, paleontological,

ethnographic or numismatic interest [other than numismatic coins]

32

185.

3307 41

00

Agarbatti

186.

3402

Sulphonated castor oil, fish oil or sperm oil

187.

3605 00

10

Handmade safety matches

Explanation.– For the purposes of this entry, handmade matches

mean matches, in or in relation to the manufacture of which, none

of the following processes is ordinarily carried on with the aid of

power, namely: -

(i)

frame filling;

(ii)  dipping of splints in the composition for match heads;

(iii) filling of boxes with matches;

(iv)

pasting of labels on match boxes, veneers or cardboards;

(v)

packaging

188.

4001

Natural  rubber,  balata,  gutta-percha,  guayule,  chicle  and  similar

natural gums, in primary forms or in plates, sheets or strip

Wheat and meslin put up in unit container and bearing a registered

brand name

47.

1002

Rye put up in unit container and bearing a registered brand name

48.

1003

Barley put up in unit container and bearing a registered brand name

49.

1004

Oats put up in unit container and bearing a registered brand name

50.

1005

Maize (corn) put up in unit container and bearing a registered brand

name

51.

1006

Rice put up in unit container and bearing a registered brand name

52.

1007

Grain sorghum put up in unit container and bearing a registered

brand name

53.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar,

Bajra, Ragi] put up in unit container and bearing a registered brand

name

54.

1101

Wheat  or  meslin  flour  put  up  in  unit  container  and  bearing  a

registered brand name.

55.

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour,

Rye flour, etc. put up in unit container and bearing a registered

brand name

56.

1103

Cereal groats, meal and pellets, including suji and dalia, put up in

unit container and bearing a registered brand name

57.

1104

Cereal  grains  otherwise  worked  (for  example,  rolled,  flaked,

pearled, sliced or kibbled), except rice of heading 1006; germ of

cereals, whole, rolled, flaked or ground [other than hulled cereal

grains]

58.

1105

Meal, powder, flakes, granules and pellets of potatoes put up in unit

container and bearing a registered brand name

59.

1106

Meal and powder of the dried leguminous vegetables of heading

0713 (pulses) [other than guar meal 1106 10 10 and guar gum

refined split 1106 10 90], of sago or of roots or tubers of heading

0714 or of the products of Chapter 8, put up in unit container and

bearing a registered brand name

60.

1106 10

10

Guar meal

61.

1106 10

90

Guar gum refined split

62.

1109 00

00

Wheat gluten, whether or not dried

63.

12

All goods other than of seed quality

64.

1201

Soya beans, whether or not broken other than of seed quality.

65.

1202

Ground-nuts,  not  roasted  or  otherwise  cooked,  whether  or  not

4

S.

Chapter /

Description of Goods

No.

Heading /

Sub-heading /

Tariff item

(1)

(2)

(3)

shelled or broken other than of seed quality.

66.

1203

Copra other than of seed quality

67.

1204

Linseed, whether or not broken other than of seed quality.

68.

1205

Rape or colza seeds, whether or  not broken  other than of seed

quality.

69.

1206

Sunflower seeds, whether or not broken other than of seed quality

70.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels,

cotton  seeds,  Castor  oil  seeds,  Sesamum  seeds,  Mustard  seeds,

Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds,

Ajams, Mango kernel, Niger seed, Kokam) whether or not broken,

other than of seed quality

71.

1208

Flour and meals of oil seeds or oleaginous fruits, other than those of

mustard

72.

1210

Hop cones, dried, whether or not ground, powdered or in the form

of pellets; lupulin

73.

1211

Plants and parts of plants (including  seeds and fruits), of a kind

used  primarily  in  perfumery,  in  pharmacy  or  for  insecticidal,

fungicidal or similar purpose, frozen or dried, whether or not cut,

crushed or powdered

74.

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane,

frozen or dried, whether or not ground; fruit stones and kernels and

other vegetable products (including unroasted chicory roots of the

variety  Cichoriumintybussativum)  of  a  kind  used  primarily  for

human consumption, not elsewhere specified or included

75.

1301

Natural  gums,  resins,  gum-resins  and  oleoresins  (for  example,

balsams) [other than lac and shellac]

76.

1301

Compounded asafoetida commonly known as heeng

77.

1401

Vegetable  materials  of  a  kind  used  primarily  for  plaiting  (for

example,  bamboos,  rattans,  reeds,  rushes,  osier,  raffia,  cleaned,

bleached or dyed cereal straw, and lime bark)

78.

1404 [other

Vegetable  products  not  elsewhere  specified  or  included  such  as

than 1404 90

cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and

10, 1404 90 40,

nuts, of a kind used primarily for carving, coconut shell, unworked,

1404 90 50]

Rudraksha  seeds  [other  than  bidi  wrapper  leaves  (tendu),  betel

leaves, Indian katha]

79.

1507

Soya-bean oil  and its fractions, whether or not refined,  but not

chemically modified

80.

1508

Ground-nut oil and its fractions, whether or not refined, but not

chemically modified.

81.

1509

Olive  oil  and  its  fractions,  whether  or  not  refined,  but  not

chemically modified.

82.

1510

Other oils and their fractions, obtained solely from olives, whether

or not refined, but not chemically modified, including blends of

these oils or fractions with oils or fractions of heading 1509

5

S.

Chapter /

Description of Goods

No.

Heading /

4016

Toy balloons made of natural rubber latex

190.

4011, 4013

Pneumatic tyres or inner tubes, of rubber, of a kind used on / in

bicycles,  cycle  -rickshaws  and  three  wheeled  powered  cycle

rickshaws

191.

4016

Erasers

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

240.

9706

Antiques of an age exceeding one hundred years

241.

9804

Other Drugs and medicines intended for personal use

242.

-

Lottery run by State Governments

Explanation 1.- For the purposes of this entry, value of supply of

lottery under sub-section (5) of section 15 of the Central Goods and

Services Tax Act, 2017 read with section 21 of the Union Territory

Goods and Services Tax Act, 2017 (14 of 2017) shall be deemed to be

100/112 of the face value of ticket or of the price as notified in the

Official Gazette by the organising State, whichever is higher.

Explanation 2.-

(1) “Lottery run by State Governments” means a lottery not allowed to

be sold in any state other than the organising state.

(2) Organising state has the same meaning as assigned to it in clause (f)

of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.

Schedule III – 9%

 </>

contained electric motor

143.

8511

Electrical  ignition  or  starting  equipment  of  a  kind  used  for  spark-

ignition  or  compression-ignition  internal  combustion  engines  (for

example, ignition magnetos, magneto-dynamos, ignition coils, sparking

plugs  and  glow  plugs,  starter  motors);  generators  (for  example,

dynamos, alternators) and cut-outs of a kind used in conjunction with

such engines

144.

8512

Electrical  lighting  or  signalling  equipment  (excluding  articles  of

heading 8539), windscreen wipers, defrosters and demisters, of a kind

used for cycles or motor vehicles

145.

8513

Portable electric lamps designed to function by their own source of

energy (for example, dry batteries, accumulators, magnetos), other than

lighting equipment of heading 8512

146.

8516

Electric instantaneous or storage water heaters and immersion heaters;

electric   space   heating   apparatus   and   soil   heating   apparatus;

electrothermic hair-dressing apparatus (for example, hair dryers, hair

curlers, curling tong heaters) and hand dryers; electric smoothing irons;

other electro-thermic appliances of a kind used for domestic purposes;

electric heating resistors, other than those of heading 8545

147.

8517

ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X

25 Pads [8517 69 40]

148.

8518

Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-

frequency electric amplifiers [8518 40 00], Electric sound amplifier sets

[8518 50 00], Parts [8518 90 00]

149.

8519

Sound recording or reproducing apparatus

150.

8522

Parts and accessories suitable for use solely or principally with the

67

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

apparatus of headings 8519 or 8521

151.

8525

Transmission apparatus for radio-broadcasting or television, whether or

not   incorporating   reception   apparatus   or   sound   recording   or

reproducing apparatus; television cameras, digital cameras and video

cameras recorders [other than CCTV]

152.

8526

Radar  apparatus,  radio  navigational aid  apparatus and radio remote

control apparatus

153.

8527

Reception apparatus for radio-broadcasting, whether or not combined,

in the same housing, with sound recording or reproducing apparatus or

a clock

154.

8528

Monitors  and  projectors,  not  incorporating  television  reception

apparatus;   reception   apparatus   for   television,   whether   or   not

incorporating radio-broadcast receiver or sound or video recording or

reproducing apparatus [other than computer monitors not exceeding 17

inches]

155.

8529

Parts  suitable  for  use  solely  or  principally  with  the  apparatus  of

headings 8525 to 8528

156.

8530

Electrical signalling, safety or traffic control equipment for railways,

tramways, roads, inland waterways, parking facilities, port installations

or airfields (other than those of heading 8608)

157.

8531

Electric sound or visual signalling apparatus (for example, bells, sirens,

indicator panels, burglar or fire alarms), other than those of heading

8512 or 8530

158.

8536

Electrical apparatus for switching or protecting electrical circuits, or for

making connections to or in electrical circuits (for example, switches,

relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other

connectors, junction boxes), for a voltage not exceeding 1,000 volts :

connectors for optical fibres optical fibres, bundles or cables

159.

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped

with  two  or  more  apparatus  of  heading 8535  or  8536,  for  electric

control or the distribution of electricity, including those incorporating

instruments  or  apparatus  of  chapter  90,  and  numerical  control

apparatus, other than switching apparatus of heading 8517

160.

8539

Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps

[other than Electric filament or discharge lamps and LED lamps]

161.

8544

Insulated  (including  enamelled  or  anodised)  wire,  cable  and  other

insulated  electric  conductors,  whether  or  not  fitted  with  connectors

[other than Winding Wires; Coaxial cables; Optical Fiber]

162.

8545

Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon

and battery carbon)

163.

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)  incorporated

during  moulding  solely  for  the  purposes  of  assembly,  other  than

68

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

insulators of heading 8546; electrical conduit tubing and joints therefor,

of base metal lined with insulating material

164.

8702

Motor vehicles for the transport of ten or more persons, including the

driver

165.

8703

Motor  cars  and  other  motor  vehicles  principally  designed  for  the

transport  of  persons  (other  than  those  of  heading  8702),  including

station  wagons  and  racing  cars  [other  than  Cars  for  physically

Sub-heading /

Tariff item

(1)

(2)

(3)

83.

1511

Palm oil and its fractions, whether or not refined, but not chemically

modified.

84.

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof,

whether or not refined, but not chemically modified.

85.

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof,

whether or not refined, but not chemically modified.

86.

1514

Rape, colza or mustard oil and fractions thereof, whether or not

refined, but not chemically modified.

87.

1515

Other fixed vegetable fats and oils (including jojoba oil) and their

fractions, whether or not refined, but not chemically modified.

88.

1516

Vegetable  fats  and  oils  and  their  fractions,  partly  or  wholly

hydrogenated, inter-esterified, re-esterified or elaidinised, whether

or not refined, but not further prepared.

89.

1517

Edible mixtures or preparations of  vegetable fats or vegetable oils

or of fractions of different vegetable fats or vegetable oils of this

Chapter, other than edible fats or oils or their fractions of heading

1516

90.

1518

Vegetable  fats  and  oils  and  their  fractions,  boiled,  oxidised,

dehydrated, sulphurised, blown, polymerised by heat in vacuum or

in inert gas or otherwise chemically modified, excluding those of

heading 1516

91.

1701

Beet sugar, cane sugar, khandsari sugar

92.

1702

Palmyra sugar

93.

1801

Cocoa beans whole or broken, raw or roasted

94.

1802

Cocoa shells, husks, skins and other cocoa waste

95.

1803

Cocoa paste whether or not de-fatted

96.

1901 20

00

Mixes and doughs for the preparation of bread, pastry and other

baker's wares

97.

1902

Seviyan (vermicelli)

98.

1903

Tapioca and substitutes therefor prepared from starch, in the form of

flakes, grains, pearls, siftings or in similar forms. (sabudana)

99.

1905

Pizza bread

100.

1905 40

00

Rusks, toasted bread and similar toasted products

101.

2106 90

Sweetmeats

102.

2201 90

10

Ice and snow

103.

2301

Flours,  meals  and  pellets,  of  meat  or  meat  offal,  of  fish  or  of

crustaceans, molluscs or other aquatic invertebrates, unfit for human

consumption; greaves

104.

2303

Residues  of  starch  manufacture  and  similar  residues,  beet-pulp,

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

155.

5809

Woven fabrics of metal thread and woven fabrics of metallised yarn of

heading 5605, of a kind used in apparel, as furnishing fabrics or for

similar purposes, not elsewhere specified or included; such as Zari

borders [other than Embroidery or zari articles, that is to say,- imi, zari,

kasab,  saima,  dabka,  chumki,  gota  sitara,  naqsi,  kora,  glass  beads,

badla, glzal]

156.

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges,

motifs and the like [other than Embroidery or zari articles, that is to

say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,

glass beads, badla, glzal]

157.

5811

Quilted textile products in the piece, composed of one or more layers

of textile materials assembled with padding by stitching or otherwise,

other than embroidery of heading 5810

158.

5901

Textile fabrics coated with gum or amylaceous substances, of a kind

used for the outer covers of books or the like; tracing cloth; prepared

painting canvas; buckram and similar stiffened textile fabrics of a kind

used for hat foundations

159.

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides,

polyesters or viscose rayon

160.

5903

Textile fabrics impregnated, coated, covered or laminated with plastics,

other than those of heading 5902

handicapped persons]

166.

8704

Motor  vehicles  for  the  transport  of  goods  [other  than  Refrigerated

motor vehicles]

167.

8705

Special purpose motor vehicles, other than those principally designed

for the transport of persons or goods (for example, breakdown lorries,

crane  lorries,  fire  fighting  vehicles,  concrete-mixer  lorries,  road

sweeper   lorries,   spraying   lorries,   mobile   workshops,   mobile

radiological unit)

168.

8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to

8705

169.

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to

8705

170.

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705

[other than specified parts of tractors]

171.

8709

Works  trucks,  self-propelled,  not  fitted  with  lifting  or  handling

equipment, of the type used in factories, warehouses, dock areas or

airports for short distance transport of goods; tractors of the type used

on railway station platforms; parts of the foregoing vehicles

172.

8710

Tanks and other armoured fighting vehicles, motorised, whether or not

fitted with weapons, and parts of such vehicles

173.

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary

motor, with or without side-cars; side-cars

174.

8714

Parts and accessories of vehicles of headings 8711 and 8713

175.

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled;

Revolution  counters,  production  counters,  taximeters,  mileometers,

pedometers and the like; speed indicators and tachometers, other than

those of heading 9014 or 9015; stroboscopes

420.

9030

Oscilloscopes, spectrum analysers and other instruments and apparatus

for measuring or checking electrical quantities, excluding meters of

heading 90.28; instruments and apparatus for measuring or detecting

alpha, beta, gamma, X-ray, cosmic or other ionising radiations

421.

9031

Measuring  or  checking  instruments,  appliances  and  machines,  not

specified or included elsewhere in this Chapter; profile projectors

422.

9032

Automatic regulating or controlling instruments and apparatus

423.

9033

Parts  and  accessories  (not  specified  or  included  elsewhere  in  this

Chapter) for machines, appliances, instruments or apparatus of Chapter

90

424.

9103

Clocks with watch movements, excluding clocks of heading 9104

425.

9105

Other clocks

426.

9109

Clock movements, complete and assembled

427.

9114

Other clock parts

428.

9110

Complete  clock  movements,  unassembled  or  partly  assembled

56

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

bagasse and other waste of sugar manufacture, brewing or distilling

dregs and waste, whether or not in the form of pellets

105.

2304

Oil-cake and other solid residues, whether or not ground or in the

form of pellets, resulting from the extraction of soyabean oil [other

than aquatic feed including shrimp feed and prawn feed, poultry

6

S.

Chapter /

Description of Goods

No.

Heading /

Sub-heading /

Tariff item

(1)

(2)

(3)

feed & cattle feed, including grass, hay & straw, supplement & husk

of pulses, concentrates & additives, wheat bran & de-oiled cake]

106.

2305

Oil-cake and other solid residues, whether or not ground or in the

form of pellets, resulting from the extraction of ground-nut oil[other

than aquatic feed including shrimp feed and prawn feed, poultry

feed & cattle feed, including grass, hay & straw, supplement & husk

of pulses, concentrates & additives, wheat bran & de-oiled cake]

107.

2306

Oil-cake and other solid residues, whether or not ground or in the

form of pellets, resulting from the extraction of vegetable fats or

oils, other than those of heading 2304 or 2305[other than aquatic

feed including shrimp feed and prawn feed, poultry feed & cattle

feed, including grass, hay & straw, supplement & husk of pulses,

concentrates & additives, wheat bran & de-oiled cake]

108.

2307

Wine lees; argol

109.

2401

Tobacco leaves

110.

2502

Unroasted iron pyrites.

111.

2503[except

Sulphur  of  all  kinds,  other  than  sublimed  sulphur,  precipitated

2503 00 10]

sulphur and colloidal sulphur [other than sulphur recovered as by-

product in refining of crude oil]

112.

2504

Natural graphite.

113.

2505

Natural sands of all kinds, whether or not coloured, other than metal

bearing sands of Chapter 26.

114.

2506

Quartz (other than natural sands); quartzite, whether or not roughly

trimmed or merely cut, by sawing or otherwise, into blocks or slabs

of a rectangular (including square) shape.

115.

2507

Kaolin and other kaolinic clays, whether or not calcined.

116.

2508

Other  clays  (not  including  expanded  clays  of  heading  6806),

andalusite, kyanite and sillimanite, whether or not calcined; mullite;

chamotte or dinas earths.

117.

2509

Chalk.

118.

2510

Natural calcium phosphates, natural aluminium calcium phosphates

and phosphatic chalk.

119.

2511

Natural  barium  sulphate  (barytes);  natural  barium  carbonate

(witherite), whether or not calcined, other than barium oxide of

heading 2816.

120.

2512

Siliceous  fossil  meals  (for  example,  kieselguhr,  tripolite  and

diatomite) and similar siliceous earths, whether or not calcined, of

(3)

parts  thereof  [other  than  Self-loading  or  self-unloading  trailers  for

agricultural purposes, and Hand propelled vehicles (e.g. hand carts,

rickshaws and the like); animal drawn vehicles]

176.

8802

Aircrafts for personal use

177.

8903

Yachts  and  other  vessels  for  pleasure  or  sports;  rowing  boats  and

canoes

178.

9004

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

1.

0402 91 10,

Condensed milk

0402 99 20

2.

1107

Malt, whether or not roasted

3.

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates;

agar-agar and other mucilages and thickeners, whether or not modified,

derived from vegetable products.

4.

1404 90 10

Bidi wrapper leaves (tendu)

5.

1404 90 50

Indian katha

6.

1517 10

All goods i.e. Margarine, Linoxyn

7.

1520valign="bottom" width="55">

(movement  sets);  incomplete  clock  movements,  assembled;  rough

clock movements

429.

9112

Clock cases, and parts thereof

430.

9301

Military weapons other than revolvers, pistols

431.

9303

Other firearms and similar devices which operate by the firing of an

explosive charge (for example, sporting shotguns and rifles, muzzle-

loading firearms, very pistols and other devices designed to project

only signal flares, pistols and revolvers for firing blank ammunition,

captive-bolt humane killers, line-throwing guns)

432.

9304

Other  arms  (for  example,  spring,  air  or  gas  guns  and  pistols,

truncheons), excluding those of heading 9307

433.

9305

Parts and accessories of articles of headings 9301 to 9304

434.

9306

Bombs, grenades, torpedoes, mines, missiles, and similar munitions of

war and parts thereof; cartridges and other ammunition and projectiles

and parts thereof, including shot and cartridge wads

435.

9307

Swords, cut lasses, bayonets, lances and similar arms and parts thereof

and scabbards and sheaths therefor

436.

9402

Medical, surgical, dental or veterinary furniture (for example, operating

tables,  examination  tables,  hospital  beds  with  mechanical  fittings,

dentists' chairs); barbers' chairs and similar chairs, having rotating as

well as both reclining and elevating movements; parts of the foregoing

articles

437.

9403

Bamboo furniture

438.

9404

Coir mattresses, cotton pillows, mattress and quilts

439.

9406

Prefabricated buildings

440.

9503

Electronic Toys like tricycles, scooters, pedal cars etc. (including parts

and accessories thereof)

441.

9506

Swimming pools and padding pools

442.

9606 21 00, 9606

Buttons,  of  plastics  not  covered  with  the  textile  material,  of  base

22 00, 9606 29,

metals, buttons of coconut shell, button blanks

9606 30

443.

9603 [other than

Brushes (including brushes constituting parts of machines, appliances

9603 10 00]

or vehicles), hand operated mechanical floor sweepers, not motorised,

mops and feather dusters; prepared knots and tufts for broom or brush

making; paint pads and rollers; squeegees (other than roller squeegees)

[other than brooms and brushes, consisting of twigs or other vegetable

materials bound together, with or without handles]

444.

9604 00

00

Hand sieves and hand riddles

445.

9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

446.

9607

Slide fasteners and parts thereof

447.

9608

an apparent specific gravity of 1 or less.

121.

2513

Pumice stone; emery; natural corundum, natural garnet and other

natural abrasives, whether or not heat-treated.

122.

2514

Slate, whether or not roughly trimmed or merely cut, by sawing or

otherwise, into blocks or slabs of a rectangular (including square)

shape.

123.

2515

Ecaussine  and  other  calcareous  monumental  or  building  stone;

7

S.

Chapter /

Description of Goods

No.

Heading /

Sub-heading /

Tariff item

(1)

(2)

(3)

[Except 2515

alabaster [other than marble and travertine]

12 10, 2515 12

20, 2515 12

90]

124.

2516

Porphyry,  basalt,  sandstone  and  other  monumental  or  building

[Except 2516

stone, whether or not roughly trimmed or merely cut, by sawing or

11 00, 2516 12

otherwise, into blocks or slabs of a rectangular (including square)

00]

shape.

125.

2516 11 00

Granite crude or roughly trimmed

126.

2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used

for concrete aggregates, for road metalling or for railway or other

ballast, shingle and flint, whether or not heat-treated; macadam of

gn="bottom" width="55">

161.

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a

coating or covering applied on a textile backing, whether or not cut to

shape

162.

5905

Textile wall coverings

163.

5906

Rubberised textile fabrics, other than those of heading 5902

164.

5907

Textile  fabrics  otherwise  impregnated,  coated  or  covered;  painted

canvas being theatrical scenery, studio back-cloths or the like

165.

5908

Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters,

candles or the like; incandescent gas mantles and tubular knitted gas

mantle fabric therefor, whether or not impregnated

166.

5909

Textile hose piping and similar textile tubing, with or without lining,

armour or accessories of other materials

167.

5910

Transmission or conveyor belts or belting, of textile material, whether

or  not  impregnated,  coated,  covered  or  laminated  with  plastics,  or

reinforced with metal or other material

168.

5911

Textile products and articles, for technical uses, specified in Note 7 to

this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics,

coated, covered or laminated with rubber, leather or other material, of a

kind used for card clothing, and similar fabrics of a kind used for other

technical   purposes,   including   narrow   fabrics   made   of   velvet

impregnated  with  rubber,  for  covering  weaving  spindles  (weaving

beams); Bolting cloth, whether or Not made up; Felt for cotton textile

industries, woven; Woven textiles felt, whether or not impregnated or

29