The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Friday 7.7.2017 Ashada 16, S.E. 1939, Issue No. 303 OBITUARYWith deep a nd profound sor row, the Gover nment of Mizora m has learnt the prema ture demise of P u Lalthankhuma, Associate Professor, Department of History, Govt. Kolasib College at 8:00 PM on the 24th June, 2017 at Grace Hospital, Aizawl. Pu L althankhuma s/o Zamthanga was born on 12th October, 1962. He joined his service as Lecturer under Kolasib College on 23.05.1986. He was promoted to Senior Lecturer with effect from 23.05.1994 and promoted to Selection Grade with effect from 27.07.1998. Finally, he was promoted to Associate Professor with effect from 01.01. 2006. He served the Government of Mizoram with utmost sincerity and devotion to duty and endear ed himself to the Officers a nd Staff and always proved himself as conscientious a nd hard working Lecturer. The Government of Mizor am placed on recor d its appr eciation of the sincere ser vices rendered by P u Laltha nkhuma a nd conveys its heartfelt sympa thy to t he bereaved family. ‘MAY HIS SOUL REST IN PEACE’. Benjamina, Commissioner & Secretary to the Govt. of Mizoram, Health & Technical Education Department.Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Friday 7.7.2017 Asadha 16, S.E. 1939, Issue No. 304 N O T I C ENO.DTE(IF&SL) ONLINE/NVI/2014-Keno ‘W’ the 29th June, 2017.Lottery Schemes of Keno Weekly at 9:00 PM has been revised from 01.07.2017 onwards as per detailed Scheme enclosed herewith. T his issues with the proposal submitted by the concerned Distributor i.e. M/s N.V. International. Vanlalsawma, Dir ector, Institutional Finance & State Lottery, Mizoram : Aizawl. GOVERNMENT OF MIZORAM KENO WEEKLY Game Description : The Keno Games has a matrix of 80 numbers. To participate in a Keno game, a player can select 2 up to 10 numbers from a range of 01-80 Each such set is called a “SPOT” There are 9 spots available for play to the customer, ranging from Spot 2 to Spot 10. Eg : if the player chooses SIX numbers, he/she has played a “6 Spot Game” Eache Spot has it’s own prize level. The maximum prize liability on a single draw will be restricted to Rs. 60 Lakhs on Match 10/10, 9/9 and 8/ 8. In case the total prize payout for each of the above prize levels exceeds Rs. 60 Lakhs, the amount of Rs. 60 Lakhs will be distributed equally amongst the winners in that category For each spot selection, the player has an option of multiple plays A single Games of Keno is priced atFace Value Rs. 10.16+GST Rs. 2.84 (28% of Face Value) = MRP Rs. 13 Draw Methodology 20 numbers are drawn out of the set of 80 balls. The players will win prizes depending upon the number of matches against the 20 numbers drawn out The prize structure Since this game offers flexibility to the player of several spot games as explained above, each spot game has its own prize levels. Prize payouts will be fixed and specific prize levels are set for each prize level within each spot game. Thus, the pr izes will depend up on the number of s pots played. The pr ize levels/prize amounts under each spot is enclosed. This structure will vary in all the game variations. Ex-304/20172 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Friday 7.7.2017 Asadha 16, S.E. 1939, Issue No. 305 N O T I C ENO.DTE(IF&SL) /ONLINE LOT/NVI/2017-ONLINE ‘W’ the 29th June, 2017. Lottery schemes of Online Weekly i.e 10:15 AM, 10:30 AM, 12:00 Noon and 12:15 PM has been revised from 05.07.2017 onwards as per detailed scheme enclosed herewith. This issues with the proposal submitted by the con- cerned Distributor i.e. M/s N.V. International. Vanlalsawma, Dir ector, Institutional Finance & State Lottery, Mizoram : Aizawl. GOVERNMENT OF MIZORAMONLINE WEEKLY LOTTERYDate of DrawJuly 5, 2017 and onwards Ticket priceRs.2.00 [Face Value] + Rs. 0.56 [GST @ 28% on Face Value] per selection Frequency of DrawWeekly Draws to be conducted atAt the office of the Directorate of IF&SL, Aizawl, Mizoram Draws conducted byDirectorate of State Lotteries, Government of Mizoram Play and Draw Instructions 1.The player is free to select any six digits number between the ranges from 000000 to 999999 for one play. He can select as many six digits number he wishes or the same six digits number multiple times by paying appropriate amount as per the number of selection. 2.At the time of draw, for 1st prize one six digits number will be drawn from 000000 to 999999. The player who matches all the six digits in the same order will be eligible for the 1st prize. 3.At the time of draw, for 2nd prize, individual and unique 100 four digits number will be drawn from 0000 to 9999. The player who matches the last four digits of his selected six digits number with the four digits numbers drawn in the same order will be eligible for the 2nd prize. 4.One selection is eligible for only one prize, whichever is higher. 5.NO PRIZE WILL BE AWARDED FOR ANY COMBINATIONS LESS THAN FOUR DIGITS. 6.There shall be no multi draws combined under single scheme. 7.No trade mark sign allowed on the ticket other than that approved by the Director, Mizoram State Lotteries. ONLINE WEEKLY LOTTERY Ticket Price Rs. 2 [Face Value]+ Rs. 0.56 [28% GST on Face Value] RankProbabilityExamplePrize Amt.PO%11/10,00,000597393Rs.10,0000.004% 2100/10,0002212 3110 0106 1402 0806Rs. 27090.00% Cumulative Payout based on Face Value of the ticket 90.004% GAME DETAILS S.No. DRAW TIME MONDAYTUESDAYWEDNESDAY THURSDAYFRIDAYSTURDAY SUNDAY 110:15 AMSARPECHEARINGARMLETSBANGLESBROOCHESANKLETS CAMEOS 210:30 AMNEC KLAC ES CH OKERSBRACELETSCUFFLINKSCHATELAINES AMULETS PENDANTS 312:00 PMAKASHAMOGHAPRITHVIAGNIASTRAHELINAASHWIN 412:15 PMS H A U RYABRAHMOSDHAN USHS U RYANIRBHAYBARAKTRISHUL Ex-305/20172Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Friday 7.7.2017 Asadha 16, S.E. 1939, Issue No. 306 N O T I C ENO.DTE(IF&SL) /PAPERLOT/TEESTA/2014-MUMBAILAXMI ‘W’ the 3rd July, 2017. Draws of weekly lottery scheme of Mumbailaxmi Shankar Tuesday is temporarily suspended with effect from 04.07.2017 till further information as per the proposal submitted by the concerned Distributor i.e. M/s Teesta Distributors. Vanlalsawma, Dir ector, Institutional Finance & State Lottery, Mizoram : Aizawl. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Friday 7.7.2017 Asadha 16, S.E. 1939, Issue No. 307 N O T I C ENO.DTE(IF&SL) /ONLINE LOT/NVI/2017-ONLINE ‘W’ the 4th July, 2017. Lottery scheme of Online Weekly i.e 10:15 AM, 10:30 AM, 12:00 Noon and 12:15 PM has been revised from 05.07.2017 onwards as per detailed scheme enclosed herewith. This issues with the proposal submitted by the concerned Distribu- tor i.e. M/s N.V. International. Vanlalsawma, Dir ector, Institutional Finance & State Lottery, Mizoram : Aizawl. GOVERNMENT OF MIZORAMONLINE WEEKLY LOTTERYDate of DrawJuly 5, 2017 and onwards Ticket price (rounded off to Rs.2.00 [Face Value] + Rs. 0.66 [GST @ 28% on Face Value] per selection 2 digits) Frequency of DrawWeekly Draws to be conducted atAt the office of the Directorate of IF&SL, Aizawl, Mizoram Draws conducted byDirectorate of State Lotteries, Government of Mizoram Play and Draw Instructions 1.The player is free to select any six digits number between the ranges from 000000 to 999999 for one play. He can select as many six digits number he wishes or the same six digits number multiple times by paying appropriate amount as per the number of selection. 2.At the time of draw, for 1st prize one six digits number will be drawn from 000000 to 999999. The player who matches all the six digits in the same order will be eligible for the 1st prize. 3.At the time of draw, for 2nd prize, individual and unique 78 four digits number will be drawn from 0000 to 9999. The player who matches the last four digits of his selected six digits number with the four digits numbers drawn in the same order will be eligible for the 2nd prize. 4.One ticket is eligible for only one prize, whichever is higher. 5.NO PRIZE WILL BE AWARDED FOR ANY COMBINATIONS LESS THAN FOUR DIGITS. 6.There shall be no multi draws combined under single scheme. 7.No trade mark sign allowed on the ticket other than that approved by the Director, Mizoram State Lotteries. ONLINE WEEKLY LOTTERY Ticket Price Rs. 2.34 [Face Value]+ Rs. 0.66 [28% GST on Face Value] RankProbabilityExamplePrize Amt.PO%11/10,00,000597393Rs.10,0000.004% 278/10,0002212 3110 0106 1402 0806Rs. 27090.00% Cumulative Payout based on Face Value of the ticket 90.004% GAME DETAILS S.No. DRAW TIME MONDAYTUESDAYWEDNESDAY THURSDAYFRIDAYSTURDAY SUNDAY 110:15 AMSARPECHEARINGARMLETSBANGLESBROOCHESANKLETS CAMEOS 210:30 AMNEC KLAC ES CH OKERSBRACELETSCUFFLINKSCHATELAINES AMULETS PENDANTS 312:00 PMAKASHAMOGHAPRITHVIAGNIASTRAHELINAASHWIN 412:15 PMS H A U RYABRAHMOSDHAN USHS U RYANIRBHAYBARAKTRISHUL Ex-307/20172Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008ELECTION COMMISSION OF INDIA Nirvachan Sadan, Ashoka Road, New Delhi - 110001 Dated : 10th July, 2017 19 Asadha, 1939 (Saka) NOTIFICATIONNo.479/2017 -Wher eas, the Election Commission of India, in connect ion with conduct of P residential Election, 2017, has notified under Rule 7 of the Presidential and Vice P residential Elections Rules, 1974, vide its Notification No. 479/2017(2) dated 14 th June, 2017, the Pla ce of polling and Group of electors who will be entitled to vote at those places of poll; and Wher eas, in the Note to the said Notification, a limit of 10 days befor e the da te of poll has been fixed, before which any Member of Parliament/Member of Legislative Assembly, on a ccount of exigency for special circumstances, has to intimate if he desires to vot e at pla ce of p olling other than the one notified for his/her group, by directly applying to the Election Commission of India in the prescribed format; and Wher eas, the Commission ha s decided to liberalise the above said stipulation of 10 days’ prior intimation in case of extreme urgent situation; Now, therefore, the Commission ha s decided that the requests for the aforesaid purpose, received in t he Commission, even aft er 10 days before the date of poll, if any, may be considered by the Commission based upon the circumstances of individual case and allow such Member of Parliament/Member of Legislative Assembly to cast vote at place of polling other than the one notified for his/her group, if there is sufficient time availa ble for making necessary arr angements in this regard. By order VARINDER KUMAR PRINCIPAL SECRETARY VOL - XLVI Aizawl, Monday 10.7.2017 Asadha 19, S.E. 1939, Issue No. 311Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.J.21011/1/2017-TAX/Part-III, the 10th July, 2017.In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2 017) (her einafter referr ed to as the sa id Act), the Governor of Mizor am, on the recommendations of the Council, hereby prescribes t hat an eligible registered per son, whose aggr egate turnover in the preceding financial year did not exceed seventy five lakh r upees, may opt to pay, in lieu of the centr al tax payable by him, an amount calculated at the rate of,–– (i)one per cent. of t he turnover in State in case of a ma nufacturer, (ii)two and a half per cent. of the turnover in State in ca se of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and (iii)half per cent. of the turnover in State in case of other suppliers: Provided that the aggregate turnover in the preceding financia l year shall be fifty lakh rupees in the case of an eligible registered person, r egistered under section 25 of the said Act, in any following Sta tes, namely: - (i)Arunachal Pradesh, (ii)Assam, (iii)Manipur, (iv)Meghalaya, (v)Mizor am, (vi)Nagaland, (vii)Sikkim, (viii) Tripura, (ix)Himachal Pradesh: Provided fu rther that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a ma nufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in t he corr esponding entry in column (2) of the said Table:-VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 312 - 2 - Ex-312/2017 TABLE S. No.Tariff item,Description sub-heading, heading or Chapter (1)(2)(3) 1.2105 00 00Ice cream and other edible ice, whether or not containing cocoa. 2.2106 90 20Pan masala 3.24All goods, i.e. Tobacco and manufa ctured tobacco substit utesExplanation . – (1) In this Table, “ta riff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, sub-heading, heading and chapter a s specified in the Fir st Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1 975), including the Section and Chapter Notes and the Genera l Expla natory Notes of the First Schedule shall, so far as may be, a pply to the interpreta tion of this notification. 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.J.21011/1/2017-TAX/Part-II, the 10th July, 2017.In exer cise of the powers conferred by Section 164 of the Mizora m Goods and Services Tax Act, 2017 (6 of 2017), the Gover nor of Mizoram, on the recommendations of the Council, hereby not ifies the Mizoram goods and Services Tax (Amendment) Rules, 2017 with effect from 22nd June, 2017. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 313Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.J.21011/1/2017-TAX/Part-I, the 10th July, 2017. In exercise of the powers conferred by Section 164 of the Mizora m Goods and Services Tax Act, 2017 (6 of 2017), the Gover nor of Mizoram, on the recommendations of the Council, hereby notifies the Mizoram goods and Services Tax (Second Amendment) Rules, 2017 with effect from 1st July, 2017. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 314Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.J.21011/1/2017-TAX/Part, the 10th July, 2017. In exercise of the powers conferred by Section 164 of the Mizora m Goods and Services Tax Act, 2017 (6 of 2017), the Gover nor of Mizoram, on the recommendations of the Council, hereby notifies the Mizoram goods and Services Tax (Third Amendment) Rules, 2017 with effect from 1st July, 2017. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 315Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATION No.. 1/2017State Tax (Rate)No. J.21011/1/2017-TAX, the 7th July, 2017.In exercise of the powers conferred by sub-section (1) of section 9 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the rate of the state tax of- (i)2.5 per cent. in r espect of goods specified in Schedule I, (ii)6 per cent. in respect of goods specified in S chedule II, (iii)9 per cent. in respect of goods specified in Schedule III, (iv)14 per cent. in respect of goods specified in S chedule IV, (v)1.5 per cent. in respect of goods specified in Schedule V, and (vi)0.125 per cent. in respect of goods specified in Schedule VI appended to this notification (hereinaft er referred to as the said Schedules), that shall be levied on intra- State supplies of goods, the description of which is specified in the corresp onding entry in column (3) of the said Schedules, falling under the tariff it em, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. Schedule I - 2.5% S.Chapter/Description of G oods No. Heading/ Sub-heading/ Tariff item (1)(2)(3) 1.0303Fish, frozen, excluding fish fillets and other fish meat of heading 0304 2.0304Fish fillets and other fish meat (whether or not minced), fr ozen 3.0305Fish, dried, salted or in brine; s moked fish, whether or not cooked before or during the smoking process; flour s, meals and pellets of fish, fit for human consumption 4.0306Crustaceans, whether in shell or not, fr ozen, dr ied, sa lted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in br ine; flours, meals and p ellets of crustaceans, fit for human consumption 5.0307Molluscs, 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 aqua tic invertebra other than crustaceans, fit for human consumption 6.0308Aqua tic invertebra tes other than crusta ceans and mollu scs, fr ozen, dried, salted or in brine; smoked aqua tic invertebrates other than crustaceans and molluscs, whether VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 316 - 2 - Ex-316/2017 or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than cr ustaceans and molluscs, fit for human cons umption 7.0401Ultra High Temperatur e (UHT) milk 8.0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for ba bies [other than condensed milk] 9.0403Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentr ated or containing added suga r or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 10.0404Whey, 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 ma tter, not elsewhere specified or included 11.0406Chena or paneer put up in unit container a nd bear ing a registered brand name 12.0408Birds’ eggs, not in shell, and egg yolks , fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise pr eserved, whether or not conta ining a dded sugar or other sweetening matter. 13.0409Natural honey, put up in unit cont ainer a nd bearing a registered brand name 14.0410Edible products of animal origin, not elsewhere specified or included 15.0502Pigs’, hogs’ or boa rs’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 16.0504Guts, bladders and stomachs of animals (other tha n fish), whole and pieces thereof, fresh, chilled, fr ozen, salted, in brine, dried or smoked. 17.0505Skins and other par ts of b irds, with their feathers or down, feathers and parts of feathers (whether or not with tr immed edges) a nd down, not further worked than cleaned, disinfected or tr eated for preservation; powder and waste of feathers or parts of feathers 18.0507[Except 050790] Ivory, tortoise-shell, whalebone and whalebone ha ir, hor ns, unworked or simply pr epared but not cut to shape; powder a nd waste of these products. 19.0508Cora l and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crusta ceans or echinoderms a nd cuttle-bone, unworked or simply prepared but not cut to s hape, powder and waste thereof. 20.0510Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal pr oducts u sed in the preparation of phar maceutical products, fr esh, chilled, frozen or otherwise provisionally preser ved. 21.0511Animal products not elsewhere specified or inclu ded; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including fr ozen semen. 22.7Herb, bark, dry pla nt, dry root, commonly known as jaribooti and dry flower 23.0710Vegetables (uncooked or cooked by steaming or boiling in water), fr ozen 24.0711Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other p reserva tive solutions), but u nsuitable in that state for immediate consumption 25.0713Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit cont ainer and bearing a registered brand name] 26.0714Manioc, arr owroot, salep, Jerusalem artichokes, sweet potatoes and similar r oots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets 27.0801Cashew nuts, whether or not shelled or peeled 28.0802Dried areca nuts, whether or not shelled or peeled 29.0802Dried chestnuts (singhada), whether or not shelled or peeled 30.08Dried makhana, whether or not shelled or peeled - 3 -Ex-316/2017 31.0806Grapes, dried, and ra isins 32.0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 33.0812Fruit a nd nuts, provisionally p reserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in tha t state for immediate consumption 34.0814Peel of citrus fruit or melons (including watermelons), frozen, dried or pr ovisionally preserved in brine, in sulphur water or in other preservative solutions 35.0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any pr oportion [other than coffee beans not roasted] 36.0902Tea, whether or not flavoured [ot her than unprocessed green leaves of tea] 37.0903Maté 38.0904Pepp er of the genus Piper; dried or crushed or ground fr uits of the genus Capsicum or of the genus Pimenta 39.0905Vanilla 40.0906Cinnamon a nd cinnamon-tr ee flowers 41.0907Cloves (whole fruit , cloves and stems) 42.0908Nutmeg, mace and car damoms 43.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 44. 0910 [other Ginger other than fresh ginger, saffron, turmeric (cur cuma) other than fresh turmeric, than 0910 11 thyme, bay leaves, curry and ot her spices 10, 0910 30 10] 45.10All goods i.e. cereals, put up in unit container a nd bear ing a registered brand name 46.1001Whea t and meslin put up in unit container and bear ing a registered brand name 47.1002Rye put up in unit container and bearing a registered brand name 48.1003Barley put u p in unit cont ainer and bearing a registered brand name 49.1004Oats put up in unit conta iner and bearing a registered brand name 50.1005Maize (corn) put up in unit conta iner and bearing a registered brand name 51.1006Rice put up in unit conta iner and bearing a registered brand name 52.1007Grain sorghum put up in unit cont ainer and bearing a registered brand name 53.1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit cont ainer a nd bearing a registered brand name 54.1101Wheat or meslin flour put up in unit container and bearing a registered brand name. 55.1102Cereal 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 56.1103Cereal groa ts, meal and pellets, including suji and da lia, put up in unit container and bear ing a registered brand name 57.1104Cereal 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] 58.1105Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bear ing a registered brand name 59.1106Meal 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 t u b er s of hea d ing 0 7 1 4 o r of t he p r odu ct s of C ha p t er 8 , p u t u p in u nit cont a in er a nd bear ing a registered brand name 60. 1106 10 10Guar meal 61. 1106 10 90Guar gum refined split - 4 - Ex-316/2017 62. 1109 00 00Whea t gluten, whether or not dried 63.12All goods other than of seed qua lity 64.1201Soya beans, whether or not broken other than of seed quality. 65.1202Ground-nuts, not r oasted or otherwise cooked, whether or not shelled or br oken other than of seed quality. 66.1203Copr a other than of seed qua lity 67.1204Linseed, whether or not broken other tha n of seed quality. 68.1205Rape or colza seeds, whether or not br oken other tha n of seed quality. 69.1206Sunflower seeds, whether or not broken other than of s eed qua lity 70.1207Other oil s eeds and oleaginous fr uits (i.e. Palm nuts and ker nels, cotton seeds, Ca stor 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 qua lity 71.1208Flour and meals of oil seeds or oleaginous fruits, other tha n those of mustard 72.1210Hop cones, dried, whether or not ground, powdered or in t he form of pellets; lupulin 73.1211Plants and parts of plants (including seeds a nd 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 74.1212Locu st beans, seaweeds and other a lgae, sugar beet and sugar cane, frozen or dr ied, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicor y r oots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 75.1301Natural gums, resins, gum-resins a nd oleoresins (for exa mple, balsams) [other than lac and shellac] 76.1301Compounded asafoetida commonly known as heeng 77.1401Vegetable 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 cotton linters, Cotton than 1404 90 linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, 10,1404 90 40, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), 1404 90 50] betel leaves, Indian katha] 79.1507Soya -bean oil and its fract ions, whether or not refined, but not chemica lly modified 80.1508Ground-nut oil and its fr actions, whether or not refined, but not chemically modified. 81.1509Olive oil a nd its fractions, whether or not refined, but not chemically modified. 82.1510Other oils and their fract ions, obtained solely from olives, whether or not r efined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 83.1511Palm oil and its fractions, whether or not refined, but not chemically modified. 84.1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 85.1513Coconut (copra), pa lm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 86.1514Rape, colza or mustard oil and fr actions thereof, whether or not refined, but not chemically modified. 87.1515Other fixed vegeta ble fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 88.1516Vegetable fa ts and oils and their fractions, par tly or wholly hydrogenated, inter- esterified, re-esterified or elaidinis ed, whether or not refined, but not further prepared. - 5 -Ex-316/2017 89.1517Edible mixtures or prepara tions of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegeta ble oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 90.1518Vegetable 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 91.1701Beet sugar, cane sugar, kha ndsari sugar 92.1702Palmyra sugar 93.1801Cocoa beans whole or broken, raw or roa sted 94.1802Cocoa shells, husks, skins a nd other cocoa waste 95.1803Cocoa paste whether or not de-fa tted 96. 1901 20 00Mixes and doughs for the pr eparation of br ead, pastry and other b aker ’s wares 97.1902Seviyan (vermicelli) 98.1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pear ls, sift ings or in similar forms. (sabudana) 99.1905Pizza bread 100. 1905 40 00Rusks, toasted bread and simila r toasted products 101. 2106 90Sweetmeats 102. 2201 90 10Ice and snow 103.2301Flours, meals and pellets, of mea t or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 104.2303Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs a nd waste, whether or not in the form of pellets 105.2304Oil-cake and other solid residues, whether or not ground or in t he form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and pr awn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat br an & de-oiled cake] 106.2305Oil-cake and other solid residues, whether or not ground or in t he form of pellets, resu lting fr om the extract ion of ground-nut oil [other than aquatic feed inclu ding shrimp feed and pr awn feed, poultry feed & cattle feed, including grass, hay & stra w, supplement & husk of pulses, concentrates & additives, wheat br an & de-oiled cake] 107.2306Oil-cake and other solid residues, whether or not ground or in t he 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 a nd prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 108.2307Wine lees; a rgol 109.2401Tobacco leaves 110.2502Unroasted ir on pyrites. 111. 2503[except Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal 2503 00 10] sulphur [other than sulphur recovered as by-product in refining of crude oil] 112.2504Natural graphite. 113.2505Natural sands of a ll kinds, whether or not coloured, other than meta l bearing sands of Chapter 26. 114.2506Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, int o blocks or slabs of a recta ngular (including square) shape. - 6 - Ex-316/2017 115.2507Kaolin and other kaolinic clays, whether or not calcined. 116.2508Other clays (not including expanded clays of heading 6806), anda lusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas ear ths. 117.2509Chalk. 118.2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 119.2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than ba rium oxide of heading 2 816. 120.2512Siliceous fossil meals (for example, kieselguhr, tripolite a nd diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gr avity of 1 or less. 121.2513Pumice stone; emery; natur al corundum, na tural garnet and other natura l abrasives, whether or not heat-treated. 122.2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including squ are) shape. 123. 2515[Except Ecaussine and other calcar eous monumental or building stone; alabaster [other than 2515 12 10, marble and travertine] 2515 12 20, 2515 12 90] 124. 2516[Except Porphyry, ba salt, sandstone and ot her monumental or building stone, whether or not 2516 11 00, roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a 2516 12 00] rectangular (including square) shape. 125. 2516 11 00Granite crude or roughly trimmed 126.2517Pebb les, gr avel, 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; macada m of slag, dross or similar industria l waste, whether or not incorporating the materials cited in the first par t of the heading; tarr ed maca dam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated. 127.2518Dolomite, whether or not ca lcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangula r (including squa re) sha pe; dolomite r amming mix.2518 10 dolomite, Not ca lcined or sint ered 128.2519Natural magnesium carbona te (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides a dded before sint ering; other magnesium oxide, whether or not pure. 129.2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantit ies of accelera tors or retarders. 130.2521Limestone flux; limestone a nd other calcar eous stone, of a kind used for the manufacture of lime or cement. 131.2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 132.2524Asbestos 133.2525Mica , including splitting; mica waste. 134.2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a r ectangular (including square) shape; t alc. 135.2528Natural bor ates and concentrates thereof (whether or not calcined), but not including bora tes separated from natural br ine; natural boric acid conta ining not more than 85% of H3BO3 136.2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 137.2530Mineral substances not elsewhere specified or included. 138. 26 [otherAll or es and concentrates [other than slag, dross (other tha n granulated slag), scalings than 2619,and other waste from the ma nufacture of iron or steel; slag, ash and residues (other 2620, 2621] than from the manufacture of iron or steel) containing metals, arsenic or their - 7 -Ex-316/2017 compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal wa ste] 139.2601Iron ores a nd concentrates, including roasted iron pyr ites 140.2602Manganese ores and concentrates, including ferr uginous manganese ores and concentrates with a manganese cont ent of 20% or more, ca lculated on the dry weight. 141.2603Copper ores and concentra tes. 142.2604Nickel ores and concentra tes. 143.2605Coba lt ores and concentra tes. 144.2606Aluminium or es and concentra tes. 145.2607Lead ores and concentra tes. 146.2608Zinc ores and concentra tes. 147.2609Tin ores and concentr ates. 148.2610Chromium ores and concentra tes. 149.2611Tungsten ores and concentra tes. 150.2612Uranium or thorium ores and concentra tes. 151.2613Molybdenum or es and concentra tes. 152.2614Tita nium ores and concentra tes. 153.2615Niobium, ta ntalum, vanadium or zirconium ores and concentra tes. 154.2616Precious metal ores and concentra tes. 155.2617Other ores and concentr ates 156.2618Granulated slag (s lag sand) from the manufactur e of ir on or steel 157.27Bio-gas 158.2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal 159.2702Lignite, whether or not agglomera ted, excluding jet 160.2703Peat (including peat litter), whether or not a gglomer ated 161.2704Coke and semi coke of coal, of lignite or of peat, whether or not a gglomerated; r etort carbon 162.2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydroca rbons 163.2706Tar distilled from coal, from lignite or from peat 164.2710Kerosene PDS 165. 2711 12 00, Liquefied Pr opane and Butane mixtur e, Liquefied Pr opane, Liquefied Butane and 2711 13 00, Liquefied Petroleum Gases (LPG) for supply to household domest ic consumers or to 2710 19 00non-domestic exempted category (NDEC) customers by the Indian Oil Corpora tion Limited, Hindustan petroleum Corpor ation Limited or Bha rat Petroleum Corpor ation Limited. 166.28Thor ium oxa late 167.28Enriched KBF 4 (enriched potassium flurobor ate) 168.28Enriched elemental boron 169.28Nuclea r fuel 170. 2805 11Nuclear grade sodium 171.2845Heavy water and ot her nu clear fuels 172.2853Comp ressed air 173.30Insulin 174. 3002, 3006Animal or Human Blood Vaccines 175.30Diagnostic kits for detection of all types of hepatitis 176.30Desferrioxamine injection or deferiprone 177.30Cyclosporin 178.30Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 179.30Oral re-hydr ation salts 180. 30 or anyDrugs or medicines including their salts and esters and diagnostic test kits, specified Chapterin List 1 appended to this Schedule 181.30Formulations manufa ctured from the bulk drugs specified in List 2 appended to this Schedule 182.3101All goods i. e. animal or vegeta ble fertilisers or orga nic fertilisers put up in unit containers and bearing a brand name 182A3102Mineral or chemica l fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 182B3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be u sed as fertilizers 182C3104Mineral or chemica l fertilisers, potassic, other than those which are clearly not to be used a s fertilizers 182D3105Mineral or chemical fer tilisers cont aining two or three of the fertilising elements nitr ogen, phosphorus and potassium; other fertilis ers; goods of this Chapter in tablets or simila r forms or in packages of a gr oss weight not exceeding 10 kg; other than those which ar e clear ly not to be used as fertilizers 183.32Watt le extr act, qu ebracho extract , chest nut ext ract 184.3202Enzymatic pr eparations for pre-tanning 185. 3307 41 00Agarbatti 186.3402Sulphonated castor oil, fish oil or sperm oil 187. 3605 00 10Handmade safety matchesExplanation. – For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following pr ocesses is ordinarily carried on with the aid of power, namely: - (i) frame filling; (ii) dipping of s plints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboa rds; (v) packaging 188.4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 189.4016Toy balloons made of natural rubber latex 190. 4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle - rickshaws a nd three wheeled powered cycle rickshaws 191.4016Erasers 192.4101Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preser ved, but not ta nned, parchment-dressed or further prepared), whether or not dehair ed or split 193.4102Raw skins of sheep or lambs (fresh, or sa lted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepar ed), whether or not with wool on or split 194.4103Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or fu rther prepared), whether or not dehaired or split 195.4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 196.4105Tanned or cr ust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 197.4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared- 8 - Ex-316/2017 198.4401Wood in chips or pa rticles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 199.4801Newsprint, in rolls or sheets 200.4823Kites 201.4901Brochures, leaflets and similar printed matter, whether or not in single sheets 202. 5004 to 5006 Silk yarn 203.5007Woven fabrics of silk or of silk waste 204.5104Garneted stock of wool or of fine or coar se animal hair, shoddy wool 205.5105Wool and fine or coarse animal hair, carded or combed 206. 5106 to 5110 Yarn of wool or of animal hair 207. 5111 to 5113 Woven fabrics of wool or of animal hair 208. 5201 to 5203 Cotton and Cotton waste 209.5204Cotton sewing thread, whether or not put up for retail sale 210. 5205 to 5207 Cotton yarn [other than khadi yarn] 211. 5208 to 5212 Woven fabrics of cotton 212.5301All goods i.e. fla x, raw or processed but not s pun; flax tow and waste (including yarn waste and gar neted stock) 213.5302True hemp (Cannabis sativa L), r aw or processed but not spun; tow a nd waste of true hemp (including yarn waste and garneted st ock) 214.5303All goods i. e. text ile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of t hese fibres (including yarn waste a nd garneted stock) 215. 5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibr es, other vegetable t extile fibres; paper ya rn 216. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 217. 5407, 5408Woven fabrics of manmade textile materials 218. 5512 to 5516 Woven fabrics of ma nmade staple fibres 219.5705Coir mats, matting and floor covering 220. 5809, 5810Embr oidery or zari articles, tha t is to say,- imi, za ri, kasab, saima, dabka, chu mki, gotasitara, naqsi, kora, glass beads, badla, glzal 221.60Knit ted or crocheted fabrics [All goods] 222.61Articles of apparel and clothing access ories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 223. 62Articles of apparel and clothing access ories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 224.63Other made up text ile articles, sets, worn clot hing and worn textile articles and r ags, of s ale valu e not exceeding Rs. 10 00 per p iece 225.64Footwear ha ving a retail sale pr ice not exceeding Rs. 500 per pair, provided that such reta il sale price is indelibly marked or embossed on the footwear itself. 226. 6901 00 10Bricks of fossil meals or similar siliceous earths 227. 6904 10 00Building bricks 228. 6905 10 00Earthen or r oofing tiles 229.7018Glass beads. 230.84Pawan Chakki that is Air Based Atta Chakki 231. 8413, 8413 91 Hand pumps and parts thereof 232. 8419 19Sola r water hea ter and system 233.8437Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery us ed in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and pa rts thereof 234. 84 or 85Following renewable energy devices & pa rts for their manufacture- 9 -Ex-316/2017 (a ) Bio-gas plant (b) Solar power b ased devices (c ) Sola r power genera ting system (d) Wind mills, Wind Operated Electricity Generator (WOEG) ( e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocea n waves/ tidal waves energy devices/plants 235.8601Rail locomotives powered from an external source of electricity or by electric accumulators 236.8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 237.8603Self-propelled railway or tramway coaches, vans and tr ucks, other than thos e of heading 8604 238.8604Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 239.8605Railway or tramway passenger coaches, not self-pr opelled; luggage vans, post office coaches and other special purpose railwa y or tr amway coaches, not self-propelled (excluding those of heading 8 604) 240.8606Railway or t ramway goods vans and wagons, not self-propelled 241.8607Parts of ra ilway or tramway locomotives or rolling-stock; such as Bogies, bissel- bogies, axles and wheels, and pa rts thereof 242.8608Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signalling, safety or tra ffic control equipment for r ailways, tramways, roads, inland waterways, parking facilities, port installations or a irfields; parts of the foregoing 243.8713Carr iages for disabled persons, whether or not motorised or otherwise mechanically propelled 244.8802Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. 245.8803Parts of goods of heading 8802 246.8901Cruise ships, excursion boats, ferry-boats, cargo ships, ba rges and similar vessels for the transport of persons or goods 247.8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products 248.8904Tugs and pusher craft 249.8905Light-vessels, fire-floats, dredgers, floating cranes a nd other vessels the navigability of which is subsidiary to their main fu nction; floating docks; floating or submersible drilling or production platforms 250.8906Other vessels, including warships and lifeboats other than rowing boats 251.8907Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) 252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 253.90Coronary stents and corona ry stent systems for use with cardia c catheters 254. 90 or anyArtificia l kidney other Chapter 255. 90 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney 256. 90 or anyParts of the following goods, namely:- other Chapter (i) Cr utches; (ii) Wheel chairs; (iii) Walking fr a mes; (iv) Tricycles; (v) Braillers; and- 10 - Ex-316/2017 (vi) Artificial limbs 257. 90 or anyAssistive devices, rehabilitation aids a nd other goods for disabled, specified in List 3 other Cha pter appended to this Schedule 258. 9405 50 31Kerosene pressure lantern 259. 9405 91 00, Parts of kerosene pressur e lanterns including gas mantles 9405 92 00 or 9405 99 00 260. 9603 10 00Broomsticks 261.9704Postage or revenue stamps, stamp-postmar ks, fir st-day covers, postal stationery (sta mped pa per), a nd the like, used or unused, other than those of heading 4907 262.9705Numismatic coins 263.9804Drugs or medicines including their salts and esters and diagnostic t est kits specified at S .No.180 above a nd Formulations specified at S .No.181 above, intended for pers onal u se. List 1 [See S.No.180 of the Schedule I] (1)Amikacin (2)Amphotericin-B (3)Amrinone (4)Aprotinin (5)Baclofen (6)Bleomycin (7)Busulphan (8)BCG vaccine, Iopromide, Iotr olan (9)Chlorambucil (10) Chorionic Gonadotrophin (11)Clindamycin (12) Cyclophospha mide (13) Dactinomycin (14) Daunorubicin (15) Desferrioxamine (16) Dimercaprol (17) Disopyramide phosphate (18) Dopamine (19) Eptifibatide (20) Glucagon (21) Hydroxyurea (22) Isoprenaline (23) Isoflurane (24) Lactulose (25) Lomustine (26) Latanoprost (27) Melphalan (28) Mesna (29) Methotrexate (30) MMR (Measles, mumps and rubella) vaccine (31) Mustin Hydrochloride (32) Pancu ronium Br omide- 11 -Ex-316/2017 (33) Praziquantel (34) Pr ota mine (35) Quinidine (36) Sodium Cromoglycate spin caps and cartridges (37) Sodium Hyala uronatesterile 1% and 1.4% solution (38) Somatostatin (39) Strontium Chloride (85Sr.) (40) Thioguanine (41) Tobramycin (42) TetanusImmunoglobin (43) Typhoid Vaccines: (a)VI Antigen of Salmonella Typhi, and (b)Ty2la cells and attenuated non-pathogenic strains of S.Typhi (44) Tretinoin (45) Tribavirin / Ribavirin (46) Urokinase (47) Ursodeoxycholic Acid (48) Va ncomycin (49) Vasopressin (50) Vecur onium Br omide (51) Zidovudine (52) 5-Fluorouracil (53) Pegulated Liposomal Doxorubicin Hydrochloride injection (54) Ketoanalogue prepa ration of ess ential amino acids (55) Pergolide (56) Kit for bedside assay of Troponin-T (57) Solution for storing, transporting, flushing donor organs for transplant (58) Miltefosine (59) Milrinone Lactate (60) Methoxy Isobutile Isonitrile (MIBI) (61) Haemophilus Influenzae Type b Vaccine (62) Mycophenolate Sodium (63) Verteporfin (64) Daclizumab (65) Ga nciclovir (66) Drotrecoginalfa (activa ted) (67) Epta cogalfa activa ted recombinant coagulation factor VIIa (68) Muromonab CD3 (69) Japa nese encephalitis vaccine (70) Valganciclovir (71) Low molecular weight heparin (72) Efavirenz (73) Emtricitabine; (74) Azathioprine; (75) Antinomycin D; (76) Cytosine Arabinoside (Cytarabine); (77) Vinblastine Sulphate (78) Vincristine; (79) Eurocollins Solution;- 12 - Ex-316/2017 (80) Everolimus tablets/dispersible tablets; (81) Pora ctant alfa (82) Troponin-I whole blood test kit; (83) Blower/mister kit for beating heart surgery; (84) Fluoro Enzyme Immunoassa y Diagnostic kits. (85) Tablet Telbivudine (86) Injection Exenatide (87) DTaP-IPV-Hibor PRP-T combined Va ccine (88) Pneumococca l-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein) (89) Injection Thyrotropin Alfa (90) Inject ion Omalizumab. (91) Aba tacept (92) Daptomycin (93) Entacevir (94) Fondaparinux Sodium (95) Influenza Vaccine (96) Ixabepilone (97) Lapatinib (98) Pegaptanib Sodium injection (99) Suntinib Malate (100) Tocilizumab (101) Agalsidase Beta (102) Anidulafungin (103) Capsofungin acetate (104) Desflurane USP (105) Heamostatic Matrix with Gelatin and human Thrombin (106) Imiglucera se (107) Maraviroc (108) Radiographic contra st media (Sodium and Meglumine ioxita lamate, Iobitr idol and Sodium and meglumine ioxaglate) (109) Sorafenib tosylate (110) Varenciline tartrate (111) 90 Yttrium (112) Nilotinib (113) Pneumococcal acchride Conjugate va ccine adsorbed 13-valent suspension for injection (114) Micafu ngin sodium for injection (115) Bevacizumab (116) Raltegravir potassium (117) Rota virus Vaccine (Live Oral Pentavalent) (118) Pneumococcal Polysaccharide Vaccine (119) Temsirolimus Concentrate for infu sion for injection (120) Natalizumab (121) Octreotide (122) Somatropin (123) Aurothiomalate Sodium (124) Asparaginase (125) Agglutinating Sera (126) Anti-Diphtheria Normal Human Immunoglobulin (127) Anti-human lymophocyte immunoglobulin IV- 13 -Ex-316/2017 (128) Anti-human thymocyt e immunoglobulin IV (129) Anti-Pertussis Nor mal Human Immunoglobulin (130) Anti-Plague serum (131) Anti-Pseudomonas Normal Human Immunoglobulin (132) Basiliximab (133) Bera ctant Intra-tr acheal Suspension (134) Blood group sera (135) Botulinum Toxin Type A (136) Burn therapy dress ing soaked in gel (137) Bovine Thrombin for invitro test for dia gnosis in Haemorrhagic disor ders (138) Bovine Albumin (139) Bretyleum Tossylate (140) Calcium Disodium Edetate (141) Carmustine (142) Cesium Tubes (143) Calcium folinate (144) Cholest yra mine (145) Christmas Fa ctor Concentrate (Coagulation factor IX prothrombin complex concentr ate) (146) Cobalt-60 (147) Corticotrophin (148) Cya namide (149) Diagnostic Agent for Detect ion of Hepatitis B Antigen (150) Diagnostic kits for detection of HIV antibodies (151) Diphtheria Antitoxin sera (152) Diazoxide (153) Edrophonium (154) Enzyme linked Immunoabsorbent Assa y kits [ELISA KIT S] (155) Epirubicin (156) Fibrinogen (1 57) Floxur idine (158) Flucytosin (159) Flecainide (160) Fludarabine Phosphate (161) Foeta l Bovine Serum (FBS) (162) Gadolinium DTPA Dimeglumine (163) Gallium Citrate (164) Gasgangrene Anti-Toxin S erum (165) Goserlin Acetate (166) Hepatitis B Immunoglobulin (167) Hexamethylmelamine (168) Hydralazine (169) Idarubicine (170) Idoxuridine (171) Immuno assa y kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C. (172) Inactivated rabies vaccine [Human diploid cell] (173) Inactivated rabies vaccine [Vero-cell] (174) Intr avenous amino a cids (175) Intr avenous Fat Emulsion- 14 - Ex-316/2017 (176) Iopamidol (177) Iohexol (a)Indium(III) inbleomycin (b)Indium113 Sterile generator and elution accessories (c)Indium113 in bra in scanning kit (d)Indium113 in liver scanning kit (178) Isca dor, CLIA diagnostic kits (179) Levodopa with bensera zine (180) Lenograstim (181) Meningococcoal A and C combined va ccine with diluant solvent (182) Methicillin (183) Metr izamide Inj with diluant (184) Monocomponent insulins (185) Mycophenolate Mofetil (186) Nor ma l Human p lasma (187) Normal Human immunoglobulin (188) Nuclear magnetic resonance contrast a gent (189) Normal Human serum Albumin (190) Penicillamine (191) Pentamidine (192) Penicillinase (193) Poliomyelitis vaccine (ina ctivated and live) (194) Pota ssium Aminobenzoate (195) Porcine Insulin Zinc Suspension (196) Prednimustine (197) Porcine and Bovine insulin (198) Purified Chick Embryo Cell Rabies Vaccine (199) Pyridostigmine (200) Pneumocystis cariniiI F kits (201) Prostaglandin E1 (P GE1) (202) Radio-immunoassay kit for hormones (T3, T4, TS H Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH a nd Digoxin) (203) Radioisotope TI 201 (a)Rabbit brains thromboplastin for PT test (b)Reagent for PT t ests (c)Human Thrombin for TT tests (204) Rabies immune globulin of equine or igin (205) Sevoflurane (206) Recur onium Br omide (207) Septopal beads and chains (208) Sodium Arsenate (209) Freeze Dried Form of Huma n Follicle Stimulating and Luteinising Hormones (210) Solution of Nucleotides and Nucliosides (211) Specific Desensitizing Vaccine (212) Sterile Absorbable Haemosta t for control of surgical vessel bleeding (213) Strontium SR-89 Chloride (214) Suxamethonium Chloride (215) Selenium-75 (216) Teicoplanin- 15 -Ex-316/2017 (217) Tetrofosmin (218) Ticarcillin (219) Tranexamic Acid (220) Tocainide (221) Tri-iodothyronine (222) Triethylene Tetra mine (223) Thrombokinase (224) Teniposide (225) Trans-1-diamino cyclohexane Oxalatoplatinum (226) Ticar cillin Disodium and Pota ssium Clavulanate combination (227) Vindesin Sulphate (228) X-ra y diagnostic agents, the following:- (a)Propylidone (b)Ethyliodophenylundecylate (c)Iodipammide methyl gluca mine (d)Lipidollutra fluid (e)Patentblue (f)Zalcitabine (229) Zoledronic Acid (230) Anti-Haemophilic F actors Concentrate (VIII and IX) List 2 [See S.No.181 of the Schedule I] (1)Streptomycin (2)Isoniazid (3)Thiacetazone (4)Etha mbutol (5)Sodiu m PAS (6)Pyrazinamide (7)Dapsone (8)Clo- fazamine (9)Tetra cycline Hydrochloride (10) Pilocarpine (11)Hydr ocortisone (12) Idoxuridine (13) Acetazolamide (14) Atro- pine (15) Homatroprn (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfa metho pyr ezine (21) Diethyl Carbamazine (22) Arteether or formula tion of artemisinin.- 16 - Ex-316/2017 List 3 [See S.No.257 of the Schedule I] (A)(1) Braille writers and braille writing instruments (2) Hand writing equipment Braille Frames, Sla tes, Writing Guides, Script Writing Guides, St yli, Braille Erasers (3) Canes, Electronic aids like the Sonic Guide (4) Optical, Environmental Sensors (5) Arit hmetic a ids like the Taylor Fr ame (ar ithmetic and algebra types), Cubarythm, Speaking or Braille calculator (6) Geometrical aids like combined Gra ph and Mathema tical Demonstra tion Board, Bra ille Protractors, Scales, Com- passes and Spar Wheels (7) Electronic measuring equipment, such as calipers, micrometers, compara tors, ga uges, gauge blocks Levels, Rules, Rulers and Yardsticks (8) Drafting, Dr awing aids, tact ile disp lays (9) Specially a dapted clocks and watches (B)(1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule (2) Wheel chair s falling under heading No. 87.13 of the Fir st Schedule (C)Artificial electronic larynx and spares thereof (D)Artificial electronic ear (Cochlear implant) (E)(1) Talking books (in t he form of cassettes, discs or other s ound reproductions) and large-pr int books, braille embossers, talking calculators, talking thermometers (2) Equipment for the mechanica l or the computerized production of br aille and recor ded material such as braille computer terminals and displays, electronic braille, tr ansfer and pressing machines and stereo typing machines (3) Braille paper (4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind (5) Aids for improving mobility of the blind such a s elect ronic orientation and obstacle detectbn appliance and white canes (6) Technical aids for education, rehabilit ation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching a nd lear ning aids, games and other instruments and vocational aids specifically adapted for use of the blind (7) Assistive listening devices, audiometers (8) External catheters, special jelly cushions to prevent bed sores, stair lift, ur ine collection bags (9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments a nd impla nts including bone cement. Schedule II - 6% S.Chapter/Description of G oods No. Heading/ Sub-heading/ Tariff item (1)(2)(3) 1.01012100,Live hor ses 010129 2.0202Meat of bovine animals, fr ozen and put up in unit containers 3.0203Meat of swine, frozen and put up in unit containers 4.0204Meat of sheep or goats, fr ozen and put up in unit containers 5.0205Meat of horses, asses, mules or hinnies, frozen and put up in unit containers- 17 -Ex-316/2017 6.0206Edible offa l of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers 7.0207Meat and edible offal, of the poultry of heading 0105, fr ozen a nd put up in unit conta iners 8.0208Other meat and edible mea t offal, frozen and put up in unit containers 9.0209Pig fat, fr ee of lean meat, and poultry fat, not render ed or otherwise extracted, frozen and put up in unit containers 10.0209Pig fat, fr ee of lean meat, and poultry fat, not render ed or otherwise extracted, salt ed, in brine, dried or smoked, put up in unit containers 11.0210Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 12.0405Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 13.0406Cheese 14.0801Brazil nuts, dried, whether or not shelled or peeled 15.0802Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 16.0804Dates, figs, pineapples, a vocados, guava s, mangoes and mangosteens, dried 17.0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 18.1108Starches; inulin 19.1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 20.1502Fats of bovine animals, sheep or goats, other than those of heading 1503 21.1503Lard stearin, lard oil, oleo stear in, oleo-oil and tallow oil, not emulsified or mixed or ot her wis e prepar ed 22.1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 23.1505Wool grease and fa tty substances derived ther efrom (including lanolin) 24.1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 25.1516Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepa red. 26.1517E dib le mixt u r es or p r ep a r at ions of a nima l fat s or a nima l oils or of fr a ct ions of differ ent animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 27.1518Anima l fats a nd animal oils and their fra ctions, boiled, oxidised, dehydrated, sulphur ised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 28.1601Sausages and simila r products, of meat, meat offal or blood; food prepar ations based on these products 29.1602Other prepar ed or preserved meat, meat offal or blood 30.1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 31.1604Prepared or preserved fish; cavia r and ca viar substitutes prepared from fish eggs 32.1605Crustaceans, molluscs and other aquatic invertebr ates pr epared or preserved 33.2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 34.2002Toma toes pr epared or preserved otherwise than by vinegar or acetic acid 35.2003Mushrooms and tr uffles, prepar ed or preserved otherwise than by vinegar or acetic a cid- 18 - Ex-316/2017 36.2004Other vegetables prepared or preserved otherwise than by vinegar or a cetic a cid, frozen, other than products of heading 2006 37.2005Other vegetables prepared or preserved otherwise than by vinegar or a cetic a cid, not frozen, other than products of heading 2006 38.2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or cr ystallised) 39.2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 40.2008Fruit, nuts and other edible par ts of p lants, otherwise prepa red or preserved, whether or not containing a dded sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roa sted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 41.2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 42.2101 30Roasted chicory and other roasted coffee substitutes, and extr acts, essences and concentrates thereof 43.2102Yeasts and prepar ed baking powders 44. 2103 [other Sauces and prepara tions therefor [other than C urry pa ste; mayonnaise and s alad than 2103 90 10, dressings; mixed condiments and mixed seasoning 2103 90 30, 2103 90 40] 45.2106Text urised vegetable proteins (soya bari) and Bar i made of pulses including mungodi 46.2106 90Namkeens, bhujia, mixture, chabena and similar edible prepar ations in ready for cons umption form 47. 2202 90 10Soya milk dr inks 48. 2202 90 20Fruit pulp or fruit juice based drinks 49. 2202 90 90Tender coconut water put up in unit conta iner and bearing a registered brand name 50. 2202 90 30Bever ages containing milk 51. 2515 12 10Marble and travertine blocks 52.2516Granite blocks 53.28Anaesthetics 54.28Potassium Iodate 55.28Steam 56.28Micr onutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Contr ol Order, 1985 and are manufa ctured by the manufacturers which are registered under the Fertilizer Control Order, 1985 57.2801 20Iodine 58.2847Medicinal gra de hydrogen peroxide 59.29Gibberellic acid 60.3001Glands and other orga ns for organo-therapeutic uses, dried, whether or not powdered; extr acts of glands or other orga ns or of their secretions for organo-therapeutic uses; hepa rin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 61.3002Animal blood prepar ed for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological product s, whether or not obta ined by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products- 19 -Ex-316/2017 62.3003Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophyla ctic uses, not put up in measured doses or in forms or packings for reta il sale, including Ayur vaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 63.3004Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or pr ophylactic uses, put up in measured doses (including those in the form of tr ansdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopa thic siddha or Bio- chemic syst ems medicaments, put up for retail sale 64.3005Wadding, ga uze, ba ndages and similar articles (for exa mple, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 65.3006Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental ya rns) and sterile tissue adhesives for surgical wound closur e; sterile laminaria and sterile laminaria tents; sterile a bsorbable surgical or dental haemostatics; sterile surgica l or dental adhesion bar riers, whether or not absorba ble; Waste phar maceuticals] [other than contraceptives] 66.Omitted [Inserted as Serial No. 182A in Schedule I – 2.5%] 67.Omitted [Inserted as Serial No. 182B in Schedule I – 2.5%] 68.Omitted [Inserted as Serial No. 182C in Schedule I – 2.5%] 69.Omitted [Inserted as Serial No. 182D in Schedule I – 2.5%] 70.3215Fountain pen ink 71.3215Ball pen ink 72. 3306 10 10Tooth powder 73. 3307 41 00Odor iferous prepara tions which operate by burning [other than agarbattis] 74. 29, 30, 3302 Following goods namely:- a . Menthol and menthol crystals, b. Peppermint (Mentha Oil), c . Fractionated / de-terpenated mentha oil (DT MO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil 75.3406Candles, ta pers a nd the like 76.3701Photographic plates and film for x-ray for medical use 77.3705Photogra phic plates and films, exposed a nd developed, other than cinematographic film 78.3706Photographic plates and films, exp osed and developed, whether or not incorpora ting sound track or consisting only of sound track, other than feature films. 79.3818Silicon wa fers 80.3822All diagnostic kits and reagents 81.3926Feeding bot tles 82.3926Plastic beads 83.4007Latex Rubber T hr ead 84.4014Nipples of feeding bottles 85.4015Surgical rubber gloves or medical examination rubber gloves 86.4107Leather further prepared after tanning or crusting, including parchment-dressed leather, of b ovine (including buffa lo) or equine animals, without hair on, whether or not split, other than leather of heading 4114- 20 - Ex-316/2017 87.4112Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other tha n leather of heading 4114 88.4113Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 89.4114Chamois (including combination chamois) leather; patent leather and patent laminated lea t her ; metallis ed lea ther 90.4115Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufa cture of leather articles; leather dust, powder and flour 91.4203Gloves specially designed for use in sports 92.44 orThe following goods, namely: — any Chapter a . Cement Bonded Particle Board; b. Jute Particle Board; c . Rice Husk Board; d. Glass-fibre Reinforced G ypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Sta lk Particle Board h. Particle/fibre board manufactured from agricultural crop residues 93.4404Hoopwood; split poles; piles, pickets a nd stakes of wood, pointed but not sawn lengthwise; wooden st icks, roughly trimmed but not turned, bent or otherwise worked, suitable for the ma nufactur e of walking-sticks, umbrellas, tool handles or the like 94.4405Wood wool; wood flour 95.4406Railway or t ramway sleepers (cross-t ies) of wood 96.4408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not pla ned, sa nded, s pliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 97.4415Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 98.4416Casks, barrels, vats, tubs and other coopers’ pr oducts a nd parts thereof, of wood, including staves 99.4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 100.4420Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not fa lling in Chapter 94 101.4421Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and t he like of tur ned wood for va rious textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and r udders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tab lewa re a nd kitchenwa re] 102.4501Natural cork, raw or simply prepared 103.4601Plait s and similar products of pla iting materials, whether or not assembled into strips; plaiting ma terials, plaits and similar products of plaiting ma terials, bound together in para llel strands or woven, in sheet for m, whether or not being finished ar ticles (for- 21 -Ex-316/2017 example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials 104.4602Basketwork, wicker work and other articles, made directly to shape fr om plaiting materials or made up from goods of heading 4601; articles of loofah 105.4701Mechanical wood pulp 106.4702Chemical wood pulp, dissolving gr ades 107.4703Chemical wood pulp, soda or sulphate, other tha n dissolving gr ades 108.4704Chemical wood pulp, sulphite, other than dissolving gr ades 109.4705Wood pulp obtained by a combination of mechanical and chemical pulping processes 110.4706Pulps of fibres der ived fr om recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 111.4707Recovered (waste and scrap) paper or paperboard 112.4802Uncoated paper and paperboa rd, of a kind u sed for writing, printing or other gra phic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 113.4804Uncoated kra ft paper and pa perboar d, in rolls or sheets, other than tha t of hea ding 4802 or 4803 114.4805Other uncoa ted paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Cha pter 115. 4806 20 00Greaseproof papers 116. 4806 40 10Gla s sine pa pers 117.4807Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not sur face-coated or impregnated, whether or not internally reinforced, in rolls or sheets 118.4808Paper and p aperboa rd, cor rugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other tha n paper of the kind descr ibed in heading 4803 119.4810Paper and pa perboar d, coated on one or both sides with kaolin (C hina clay) or other inorganic s ubstances, with or without a binder, and with no other coating, whether or not surface-colour ed, sur face-decorated or printed, in rolls or rectangular (inclu ding square) sheets of any size 120.4811Aseptic packaging paper 121. 4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 122.4819Cartons, boxes and cases of corrugated paper or paper board 123.4820Exercise book, gra ph book, & laborator y note book and notebooks 124.4823Paper pulp moulded trays 125.48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 126. 4904 00 00Music, print ed or in manuscript, whether or not bound or illustr ated 127. 4906 00 00Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar p urposes, being origina ls drawn by hand; hand-written texts; photogra phic repr oductions on sensitised paper and car bon copies of the foregoing 128.4907Unused posta ge, revenue or similar stamps of curr ent or new issue in the countr y in which they have, or will have, a recognised fa ce value; stamp-impressed pa per; banknotes; cheque for ms; s tock, sha re or bond certificates and similar documents of title 129.4908Tr ansfers (decalcomania s) 130.4909Printed or illustra ted postcards; printed cards bearing personal greetings, mess ages or a nnouncements, whether or not illustrated, with or without envelopes or trimmings- 22 - Ex-316/2017 131.4910Calendars of any kind, pr inted, including calendar blocks 132.4911Other print ed matter, including printed pictures and photogra phs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes repr oduced with the aid of computer or any other devices 133.5601Wadding of textile materia ls and articles thereof; such as Absorbent cotton wool 134.5602Felt, whether or not impregnated, coated, covered or laminated 135.5603Nonwovens, whether or not impregnated, coated, covered or laminated 136.5604Rubber thread and cord, textile covered; textile yarn, and str ip and the like of heading 5404 or 5405, impr egnated, coated, covered or sheathed with rubber or plastics 137.5605Meta llised yarn, whether or not gimped, being textile ya rn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread 138.5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yar n (including flock chenille yarn); loop wale-yarn 139.5607Twine, corda ge, ropes and cables, whether or not plaited or bra ided and whether or not impregnated, coated, covered or sheathed with rubber or plastics 140.5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 141.5609Articles of yarn, strip or the like of hea ding 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 142.5701Carpets and other textile floor coverings, knotted, whether or not made up 143.5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 144.5703Carpets and other textile floor coverings, tuft ed, whether or not made up 145.5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 146.5705Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 147.5801Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 148.5802Terr y towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 149.5803Gauze, other than narrow fabrics of heading 5806 150.5804Tulles and other net fabrics, not including woven, knit ted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 151.5805Hand-woven tapestr ies of the type Gobelins, Fla nders, Aubusson, Beauvais and the like, and needle-worked ta pestries (for example, petit point, cross stitch), whether or not ma de up 152.5806Narr ow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 153.5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to sha p e or size, not embroidered 154.5808Braids in t he piece; ornamental trimmings in the piece, without embroidery, other than knitted or cr ocheted; tassels, pompons and similar articles- 23 -Ex-316/2017 155.5809Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as fur nishing fabrics or for similar purposes, not elsewhere specified or included; such as Zar i borders [other than Embroidery or za ri articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 156.5810Embr oidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or za ri articles, that is to say, - imi, zari, ka sab, sa ima, dabka, chumki, gota sitara , naqsi, kora, glass beads, ba dla, glzal] 157.5811Quilted textile pr oducts in the piece, composed of one or more layers of textile materials a ssembled with padding by stitching or otherwise, other than embroidery of heading 5810 158.5901Text ile fabrics coated with gum or amyla ceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepar ed paint ing canvas; buckram and similar stiffened textile fa brics of a kind used for hat foundations 159.5902Tyre cord fa bric of high tenacity yarn of nylon or other polyamides, polyesters or viscose ra yon 160.5903Text ile fabr ics impregnated, coated, cover ed or laminated with plastics, other than those of heading 5902 161.5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a text ile backing, whether or not cut to s hape 162.5905Text ile wall cover ings 163.5906Rubberised textile fabrics, other than those of heading 5902 164.5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 165.5908Text ile wicks, woven, pla ited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas ma ntles a nd tubular knit ted gas mantle fabric therefor, whether or not impregnated 166.5909Textile hose piping and simila r textile tubing, with or without lining, armour or accessories of other materials 167.5910Transmission or conveyor belts or belting, of textile material, whether or not impr egnated, coated, covered or la minated with pla stics, or reinforced with meta l or other material 168.5911Textile products and articles, for technical uses, specified in Note 7 to this Chapter; s u ch a s Tex t ile fa b r ics , f elt a nd felt -l ined wov en fa b r ics , co a t ed, c over ed o r la min a t ed with rubber, leather or other ma terial, of a kind used for card clothing, and similar fabr ics of a kind used for other technical pur poses, including narr ow fabr ics made of velvet impr egnated with r ubber, for covering weaving spindles (weaving beams); Bolt ing cloth, whether or Not made up; Felt for cotton textile industr ies, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fa brics and ar ticles used in machinery and plant, Jute fabr ics and articles used in machinery or plant, Textile fabr ics of metalised yarn of a kind commonly used in paper making or other machinery, Straining clot h of a kind used in oil presses or the like, including that of huma n hair, Paper maker ’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 169.61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece 170.62Articles of apparel and clothing access ories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece- 24 - Ex-316/2017 171.63Other made up text ile articles, sets, worn clot hing and worn textile articles and r ags, of s ale value exceeding Rs. 100 0 per p iece 172.6601Umbr ellas a nd sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbr ellas) 173.6602Walking-sticks, seat-sticks , whips , riding-crops and the like 174.6603Parts, trimmings and accessories of articles of heading 6601 or 6602 175.6701Skins and other par ts of birds with their feathers or down, feathers, parts of feathers, down and ar ticles t hereof (other than goods of heading 0505 and worked quills and scapes) 176.68Sand lime br icks 177.6815Fly ash bricks and fly ash blocks 178. 7015 10Glasses for corrective spectacles and flint buttons 179.7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 180. 7310 or 7326 Mathematica l boxes, geometry boxes and colour boxes, pencil sharpeners 181.7317Anima l shoe nails 182.7319Sewing needles 183.7321Kerosene burners, kerosene stoves and wood burning stoves of ir on or steel 184.7323Table, kitchen or other household articles of iron & steel; Utensils 185.7418Table, kitchen or other hou sehold a rticles of copper; Utensils 186.7615Table, kitchen or other household articles of a luminium; Utensils 187.8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, a nd blades therefor 188.8214Paper knives, Pencil sharpeners a nd blades therefor 189.8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware 190.8401Fuel elements (car tridges), non-irradia ted, for nuclear reactors 191.8408Fixed Speed Diesel Engines of power not exceeding 15HP 192.8413Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical p umps 193. 8414 20 10Bicycle pumps 194. 8414 20 20Other hand pumps 195. 8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps 196.8432Agricultura l, horticultur al or forestry machinery for soil pr eparation or cultivation; lawn or sports-ground rollers 197.8433Harvesting or threshing machinery, including str aw or fodder balers; grass or hay mowers; machines for cleaning, sor ting or grading eggs, fruit or other agricult ural produce, other than machinery of heading 8437 198.8434Milking machines and dair y machinery 199.8436Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators a nd brooders 200.8452Sewing machines 201.8479Composting Machines 202.8517Telephones for cellular networks or for other wireless networks 203.85Parts for manufacture of Telephones for cellular networks or for other wireless networks 204. 8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.- 25 -Ex-316/2017 205.8539LED lamps 206.87Electrically operated vehicles, including two and three wheeled electric motor vehicles 207.8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 208.8712Bicycles and other cycles (inclu ding delivery tricycles), not motor ised 209.8714Parts and a ccessor ies of bicycles and other cycles (including delivery tricycles), not motor ised, of 8712 210. 8716 20 00Self-loading or self-unloading tr ailers for agr icultur al purposes 211. 8716 80Ha nd propelled vehicles (e.g. ha nd carts, r ickshaws and the like); animal dra wn vehicles 212. 90 or anyBlood glucos e monitoring system (Glucometer) and test strips other Chapter 213. 90 or anyPatent Ductus Arteriousus / Atrial Septal Defect occlusion device other Chapter 214.9001Cont act lens es; Spectacle lenses 215.9002Intr aocular lens 216.9004Specta cles, corr ective 217. 9017 20Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments 218.9018Instruments and appliances used in medical, surgical, dental or veterina ry sciences, including scintigra phic apparatus, other electro-medical apparatus and sight-testing instruments 219.9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 220.9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 221.9021Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body 222.9022Appa ratus based on the us e of X-rays or of alpha, beta or gamma radiations, for medical, sur gical, dental or veter inary uses, including radiogra phy or radiotherapy appa ratus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment ta bles, chairs and the light 223.9404Coir products [except coir mattresses] 224.9404Products wholly made of quilted textile materials 225.9405,Hurr icane la nterns, Kerosene lamp / press ure lantern, petromax, glass chimney, and 9405 50 31par ts thereof 226.9405LED lights or fixtures including LED lamps 227.9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Cir cuit Board) 228.9503Toys like tricycles, scoot ers, pedal car s etc. (including parts and accessories thereof) [other than electronic t oys] 229.9504Playing car ds, chess boar d, carom board and ot her boa rd games, like ludo, etc. [other than Video game consoles a nd Machines] 230.9506Spor ts goods other than articles and equipments for genera l physical exer cise 231.9507Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requis ites 232.9608Pens [other than Fountain pens, stylograph pens] 233. 9608, 9609Pencils (including propelling or sliding pencils), cra yons, pastels, drawing charcoals and tailor ’s chalk- 26 - Ex-316/2017 234.9615Combs, hair -slides and the like; hairpins, curling pins , curling grips, hair-curlers and the like, other tha n those of heading 8516, and parts thereof 235.9619Sanitary towels (pa ds) and tampons, napkins and na pkin liners for babies and similar articles, of any material 236.9701Paintings, drawings and pa stels, executed entirely by ha nd, other than drawings of heading 4906 and ot her tha n hand-painted or hand-decora ted manufactured articles; collages and similar decora tive pla ques 237.9702Original engravings, prints and lithographs 238.9703Original sculptures and statuary, in any material 239.9705Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] 240.9706Antiques of an age exceeding one hundred years 241.9804Other Drugs and medicines intended for personal use 242.-Lottery run by State GovernmentsExplanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Mizoram Goods and Services Tax Act, 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 or ganising State, whichever is higher. Explanation 2.-(1) “Lottery run by Sta te Gover nments” means a lottery not allowed to be sold in any state other than the organising state.(2) Orga nising s tate has the same meaning as a ssigned to it in clause (f) of sub-rule (1 ) of rule 2 of the Lotteries (Regulation) Rules, 2010. Schedule III - 9% S.Chapter/Description of G oods No. Heading/ Sub-heading/ Tariff item (1)(2)(3) 1. 0402 91 10, Condensed milk 0402 99 20 2.1107Malt , whether or not roa sted 3.1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived fr om vegetable products. 4. 1404 90 10Bidi wrapper leaves (tendu) 5. 1404 90 50Indian ka tha 6.1517 10All goods i.e. Margar ine, Linoxyn 7. 1520 00 00Glycerol, crude; glycerol waters and glycerol lyes 8.1521Vegetab le waxes (other t ha n t riglycerides), Beeswax , ot her insect wa xes and spermaceti, whether or not refined or coloured 9.1522Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 10. 1701 91,All goods, including refined sugar containing added flavouring or colou ring matter, 1701 99sugar cubes 11.1702Other sugars, inclu ding chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than pa lmyra sugar and Palmyra jaggery]- 27 -Ex-316/2017 12.1704Suga r confectioner y (excluding white chocolate and bubble / chewing gum) [other than bura, batasha] 13.1901Preparations suitable for infants or young childr en, put up for retail sale 14.1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, s uch as spaghetti, macaroni, noodles, lasagne, gnocchi, ra violi, cannelloni; couscous, whether or not prepared 15. 1904 [other All goods i. e. Corn flakes, bulgar wheat, prepared foods obtained from cereal than 1904flakes [other than Puffed rice, commonly known a s Muri, flattened or beaten r ice, 10 20]commonly known as C hira, pa rched r ice, commonly known as khoi, parched paddy or r ice coa ted with sugar or gur, commonly known as Murki] 16. 1905 [other All goods i.e. Waffles and wafers other than coated with chocolate or containing than 1905 32 11, chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and 1905 90 40] wafers coated with chocola te or containing chocolate, pa pad, br ead] 17.2101 20All goods i. e Extra cts, essences a nd concentrates of tea or mate, and preparations with a basis of these ext racts, essences or concentr ates or with a basis of tea or mate 18. 2103 90 10Curry paste 19. 2103 90 30Mayonnaise and sala d dress ings 20. 2103 90 40Mixed condiments a nd mixed seasoning 21.2104Soups and broths and preparations therefor; homogenised composite food preparations 22. 2105 00 00Ice cream and other edible ice, whether or not conta ining cocoa 23.2106All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known a s “Supa ri”, Sterilized or pasteurized millstone, r eady to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in r eady for consumption form] 24.2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 25.2207Ethyl alcohol and other spirits, denatur ed, of a ny strength 26.2209Vinegar and substitutes for vinegar obtained from acetic acid 27. 2503 00 10Sulphur recovered as by-p roduct in refining of crude oil 28.2619Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 29.2620Slag, ash and residues (other than from the manufa cture of iron or steel) containing meta ls, ar senic or their compounds 30.2621Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste 31.2707Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene 32.2708Pitch and pitch coke, obtained from coa l tar or from other mineral tars 33.2710Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] 34.2711Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for- 28 - Ex-316/2017 supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Cor pora tion Limited, Hindustan petroleum Corporation Limited or Bha rat Petr oleum Corporation Limited] 35.2712Petroleum jelly; paraffin wax, micro-crysta lline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 36.2713Petr oleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 37.2714Bitumen and asphalt , natura l; bituminous or oil shale and tar sands; asphaltites and asphaltic r ocks 38.2715Bituminous mixtures ba sed on natur al asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on minera l tar pitch (for example, bit uminous mastics, cut-ba cks) 39.28All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] 40.29All organic chemicals other than giberellic acid 41.30Nicotine polacrilex gum 42.3102Minera l or chemica l fertilisers, nitr ogenous, which are clea rly not to be used as fertilizers 43.3103Minera l or chemical fertilisers, phosphatic, which a re clearly not to be used as fertilizers 44.3104Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 45.3105Mineral or chemical fer tilisers containing two or three of t he fertilising elements nitr ogen, phosphor us and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clea rly not to be u sed a s fertilizers 46.3201Tanning ext racts of vegeta ble origin; ta nnins a nd their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract , chestnut extr act) 47.3202Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic pr eparations for pre-tanning) 48.3203Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; prepar ations a s specified in Note 3 to this Chapter based on colour ing matter of vegetable or animal or igin 49.3204Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Cha pter based on synthetic organic colouring matter; synthetic organic p roducts of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 50.3205Colour lakes; prepa rations as specified in Note 3 to this Chapter based on colour lakes 51.3206Other colour ing matter; pr eparations as specified in Not e 3 to this Chapter, other than those of heading 32.03, 32.04 or 32. 05; inorganic product s of a kind used as luminophores, whether or not chemically defined 52.3207Prepared pigments, prepared opacifier s, prepared colou rs, vitrifia ble enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or gla ss industry 53. 3211 00 00Prepared driers 54.3212Pigments (including metallic powders and flakes) dispersed in non-aqueous media , in liquid or paste form, of a kind used in the manufactur e of pa ints (including enamels); sta mping foils; dyes and other colouring matter put up in for ms or packings for reta il sale- 29 -Ex-316/2017 55.3215Printing ink, writing or dr awing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink) 56.3301Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extr acted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates a nd aqueous solutions of essential oils; such as essential oils of citrus fruit, essentia l oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Atta rs of all kinds in fixed oil b ases 57.3302Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; ot her preparations based on odor iferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, P eppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] 58. 3304 20 00Kajal pencil s ticks 59. 3305 9011, Hair oil 3305 90 19 60. 3306 10 20Dentifices - Toothpaste 61. 3401 [except Soap; organic surfa ce-active products and prepara tions for use a s soap, in the form 340130]of bars, ca kes, moulded pieces or shapes, whether or not cont aining soap 62.3404Artificial waxes and prepared waxes 63.3407Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other prepa rations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 64.3501Casein, caseinates and other casein deriva tives; casein glues 65.3502Albumins (including concentrates of two or more whey proteins, containing by weight more than 8 0% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 66.3503Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-wor ked or coloured) and gelatin deriva tives; isingla ss; other glues of animal origin, excluding casein glues of heading 3501 67.3504Pept ones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chr omed; including Isolated soya protein 68.3505Dextrins and other modified starches (for example, pregelatinised or ester ified star ches); glues based on starches, or on dextrins or other modified star ches 69.3506Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 70.3507Enzymes, prep ared enzymes 71.3601Propellant powders 72.3603Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 73.3605Matches (ot her tha n handmade safety matches [3 605 00 10]) 74.3701Photographic plates and film in the fla t, sensitised, unexposed, of any material other than paper, paperboar d or textiles; instant print film in the flat, sensitised, unexp osed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)- 30 - Ex-316/2017 75.3702Photographic film in rolls, sensitised, unexposed, of any materia l other than pa per, paperboard or textiles; instant print film in rolls, sensitised, unexp osed 76.3703Photographic paper, paperboard and textiles, sensitised, unexp osed 77.3704Photographic plates, film, paper, paperboa rd and t extiles, exposed but not developed 78.3706Photographic plates and films, exp osed and developed, whether or not incorpora ting sound track or consisting only of sound track, for feature films 79.3707Chemical preparations for photogra phic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use 80.3801Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other ca rbon in the for m of pa stes, blocks, plates or other semi-manufact ures 81.3802Activated ca rbon; a ctivated natura l minera l products; animal bla ck, including spent animal black 82. 3803 00 00Tall oil, whether or not refined 83.3804Residual lyes fr om the manufactur e of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates 84.3805Gum, wood or sulphate tur pentine and other terpenic oils produced by the distilla tion or other treatment of coniferous woods; cr ude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha -terpineol as the main constit uent 85.3806Rosin and r esin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 86.3807Wood tar; wood tar oils; wood cr eosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations ba sed on rosin, resin a cids or on vegetable pitch 87.3808Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant- growth regulators, disinfectants a nd similar products 88.3809Finishing agents, dye carrier s to accelerate the dyeing or fixing of dyestuffs and other products and prepara tions (for exa mple, dressings and mordants), of a kind used in the textile, paper, lea ther or like industries, not elsewher e s pecified or included 89.3810Pickling pr eparations for metal surfaces; fluxes and other a uxiliar y prepa rations for soldering, brazing or welding; solder ing, brazing or welding powders and pastes consisting of metal a nd other ma terials; prepara tions of a kind used as cores or coatings for welding electr odes or rods 90.3812Prepa red rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; a nti-oxidising prepara tions and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber 91.3815Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 92.3816Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 93.3817Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 94.3818Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in elect ronics [other than silicon wafers] 95.3821Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or a nimal cells 96.3823Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols 97.3824Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural product s), not elsewhere specified or included- 31 -Ex-316/2017 98.3825Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipa l waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 99.3826Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils a nd oils obtained from bituminous minerals 100. 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins , polya llyl est ers, other polyesters; polyamides; Amino-resins, phenolic r esins a nd polyuretha nes; silicones; P etr oleum r esins, coumar one-indene r esins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Cha pter, not elsewhere specified or included; Cellulose and its chemical deriva tives, not elsewhere specified or inclu ded; Natura l polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in pr imary forms 101.3914Ion exchangers based on polymers of headings 3901 to 3913, in primary forms 102.3915Waste, parings and scrap, of plastics 103.3916Monofilament of which any cross-sectional dimension exceeds 1 mm, r ods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 104.3917Tubes, pipes and hoses, a nd fittings therefor, of plastics 105.3919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in r olls 106.3920Other plates, sheets, film, foil a nd strip, of plastics, non-cellular and not reinfor ced, laminated, supported or similarly combined with other materials 107.3921Other plates, sheets, film, foil and strip, of plastics 108.3923Articles for the conveyance or packing of goods , of plastics; stoppers, lids, caps and other closures, of plastics 109.3924Tableware, kitchenware, other household ar ticles a nd hygienic or toilet articles, of plastics 110.3925Builder ’s wares of pla stic s, not elsewher e specified 111.3926PVC Belt Conveyor, Plastic Tarpa ulin 112.4002Synthetic r ubber a nd fact ice der ived fr om oils , in pr imary forms or in pla tes, sheets or strip; mixtures of any product of heading 4001 with any pr oduct of this heading, in primary for ms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene- Non-conjugated diene rubber (E PDM) 113.4003Reclaimed rubber in primary forms or in plates, sheets or strip 114.4004Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom 115.4005Compounded rubber, unvulcanised, in primary for ms or in plates, sheets or strip 116.4006Other forms (for example, r ods, tubes and profile shapes) and articles (for example, discs and rings), of unvulca nised rubber 117.4007Vulcanised rubber thread and cord, other than latex rubber thread 118.4008Plates, sheets, str ip, rods and pr ofile shapes, of vulcanised rubber other than hard rubber 119.4009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 120.4010Conveyor or transmission belts or belting, of vulcanised rubber 121.4011Rear Tractor tyres and rear tractor tyre tubes- 32 - Ex-316/2017 122.4014Hygienic or pharma ceutica l articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice ba gs [other than Sheath contraceptives, Rubber contracept ives, ma le (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps] 123.4015Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] 124.4202School satchels and bags other than of lea ther or composition leather 125. 4202 12 10Toilet ca ses 126. 4202 22 10Hand bags a nd shopping bags, of a rtificial plastic material 127. 4202 22 20Hand bags and shopping bags, of cotton 128. 4202 22 30Hand bags a nd shopping ba gs, of jute 129. 4202 22 40Vanity bags 130. 4202 29 10Handbags of other materia ls excluding wicker work or basket work 131.4301Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furr iers’ use), other than raw hides and skins of heading 4101, 4102 or 4103. 132.4302Tanned or dressed furskins (including heads, ta ils, pa ws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 133.4304Artificial fur and articles thereof 134.4403Wood in the rough 135.4407Wood sawn or chipped 136.4408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not pla ned, sa nded, s pliced or end-jointed, of a thickness not exceeding 6 mm [other tha n for ma tch splints] 137.4409Wood (including str ips and friezes for par quet flooring, not assembled) continuously shaped (tongued, gr ooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sa nded or end-jointed 138. 44 or anyResin bonded bamboo mat board, with or without veneer in between Chapter 139. 44 or anyBamboo flooring t iles Chapter 140.4419Tableware and Kitchenware of wood 141.4501Waste cork; crushed, granulated or ground cork 142.4502Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 143.4503Articles of natural cork su ch as C orks and Stoppers, Shuttlecock cork bottom 144.4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 145.4803Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perfor ated, s urface-coloured, surfa ce-decor ated or printed, in rolls or sheets 146. 4806 [Except Vegetable parchment, tracing papers and other glazed t ranspar ent or translucent 4806 20 00, papers, in rolls or sheets (other than greasepr oof paper, glassine pa per) 4806 40 10] 147.4809Carbon 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- 33 -Ex-316/2017 148.4811Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including squa re) sheets, of a ny size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] 149.4812Filter blocks, slabs and plates, of paper pulp 150.4813Ciga rette paper, whether or not cut to size or in the form of booklets or tubes 151.4816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplica tor stencils a nd offset plates, of paper, whether or not put up in boxes 152. 4817[Except Envelopes, letter cards, plain postcards and correspondence cards, of paper or 4817 30]paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] 153.4818Toilet paper and similar pa per, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanit ary pur poses, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, a rticles of appa rel and clothing accessories, or pa per pulp, paper, cellulose wadding or webs of cellu lose fibres 154.4820Registers, account books, order books, receipt books, letter pads, memorandum pads, diar ies and similar articles, blotting-pa ds, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] 155.4821Paper or pa perboar d labels of all kinds, whether or not printed 156.4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 157.4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded tra ys, Bra ille pa per] 158.5401Sewing thread of ma nmade filaments, whether or not put up for retail sale 159. 5402, 5404, 5406 All synthetic filament yar n such a s nylon, polyester, acrylic, etc. 160. 5403, 5405, 5406 All artificial filament yarn such as viscose rayon, Cuprammonium, etc. 161. 5501, 5502Synthetic or artificial filament tow 162. 5503, 5504, Synthetic or artificial staple fibres 5506, 5507 163.5505Wast e of manmade fibres 164.5508Sewing thread of ma nmade staple fibres 165. 5509, 5510, 5511 Ya r n of ma nma de st a ple fibr es 166.6401Waterproof footwear with outer soles and uppers of rubber or of plastics, the up pers of which ar e neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes 167.6402Other footwear with outer soles and uppers of rubber or plastics 168.6403Footwear with outer soles of rubber, plastics, leather or composition leather and upper s of lea ther 169.6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 170.6405Other footwea r 171.6406Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and pa rts thereof- 34 - Ex-316/2017 172.6501Hat-forms, hat bodies and hoods of felt, neither blocked to s hape nor with made brims; plateaux and manchons (including slit manchons), of felt 173.6502Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 174. 6504 00 00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 175.6505Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair- nets of any materia l, whether or not lined or trimmed 176.6506Other headgear, whether or not lined or trimmed 177.6507Head-bands, linings , covers, hat foundations, hat frames, peaks and chinstraps, for headgear 178.6804Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, shar pening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatur al or a rtificial abrasives, or of cera mics, with or without parts of other materials 179.6805Natural or artificial abrasive powder or grain, on a ba se of textile material, of pa per, of p aperboa rd or of other materials, whether or not cut to shape or sewn or otherwise made up 180.6806Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expa nded clays, foamed slag and similar exp anded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 181.6810Pre cast Concrete P ipes 182.6811Articles of asbestos-cement, of c ellulos e fibre-cement or the like 183.6902Refr actory bricks, blocks , tiles and similar r efractory cera mic constructional goods, other than those of siliceous fossil meals or simila r siliceous earths 184.6903Other refractory ceramic goods (for example, retorts, cr ucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of simila r siliceous earths 185.6906Salt Gla zed Stone Ware P ipes 186.6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 187.6912Cera mic tableware, kitchenware, other household articles and toilet articles, other than of por celain or china [other than Earthen pot and clay la mps] 188.7001Cullet and other waste and scrap of glass; glass in the mass 189.7002Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked 190.7010Carboys, bottles, fla sks, jar s, pots, phials, ampoules and other cont ainers, of glass, of a kind used for the conveyance or packing of goods; pr eserving jars of glass; stoppers, lids and other closur es, of glass 191.7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) 192.7015Clock or watch glasses and similar glasses, glasses for non-cor rective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the ma nufacture of such gla sses 193.7017Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated 194.7018Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and ar ticles thereof other than imitation jewellery; gla ss eyes other than- 35 -Ex-316/2017 prosthetic a rticles; statuettes and other ornaments of la mp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter 195.7019Glass fibres (inclu ding glass wool) and articles thereof (for example, yarn, woven fabrics) 196.7201Pig iron and spiegeleisen in pigs, blocks or other pr imary forms 197.7202Ferro-alloys 198.7203Ferr ous products obtained by direct reduction of iron or e and other spongy ferrous products, in lumps, pellets or similar for ms; iron having a minimum purity by weight of 9 9.94%, in lumps , pellets or similar for ms 199.7204Ferr ous waste and scrap; remelting scra p ingot s of ir on or steel 200.7205Granules and powders, of pig iron, spiegeleisen, iron or steel 201.7206Iron and non-alloy st eel in ingots or other primary forms (excluding ir on of heading 7203) 202.7207Semi-finished products of iron or non-alloy steel 203. 7208 to 7212 All flat-rolled pr oducts of iron or non-alloy s teel 204. 7213 to 7215 All bars and rods, of iron or non-alloy s teel 205.7216Angles, shapes and sections of iron or non-alloy s teel 206.7217Wire of iron or non-alloy steel 207.7218Stainless steel in ingots or other primary for ms; semi-finished products of stainless steel 208. 7219, 7220All flat-rolled pr oducts of stainless steel 209. 7221, 7222All bars and rods, of stainless steel 210.7223Wir e of stainless s teel 211.7224Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 212. 7225, 7226All flat-rolled products of other alloy steel 213. 7227, 7228All bars and rods of other alloy steel. 214.7229Wire of other alloy s teel 215.7301Sheet piling of ir on or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 216.7302Railway or tramway track construction material of iron or steel, the following: ra ils, check-rails and r ack rails, switch blades, crossing frogs, point rods a nd other cr ossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails 217.7303Tubes, pipes and hollow profiles, of cast iron 218.7304Tubes, pipes and hollow profiles, seamless, of ir on (other than cast ir on) or steel 219.7305Other tubes and pipes (for example, welded, r iveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel 220.7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of ir on or steel 221.7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 222.7308Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock ga tes, towers, la ttice masts, roofs, roofing fra me works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepa red for using structures, of iron or steel [other than transmission towers] 223.7309Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or therma l equipment- 36 - Ex-316/2017 224.7310Tanks, casks, drums, cans, boxes and similar containers, for any ma terial (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 225.7311Containers for compressed or liquefied ga s, of iron or steel 226.7312Stra nded wire, ropes, cables, pla ited ba nds, slings and the like, of iron or steel, not electrically insulated 227.7313Barbed wire of iron or steel; twisted hoop or single fla t wire, barbed or not, and loosely twisted double wir e, of a kind used for fencing, of ir on or steel 228.7314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded meta l of ir on or steel 229.7315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 230.7316Anchors, gra pnels a nd parts thereof, of iron or steel 231.7317Nails, tacks , drawing pins, corrugated na ils, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper 232.7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar a rticles, of ir on or steel 233.7319Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or s teel, not elsewher e sp ecified or included 234.7320Springs and leaves for springs, of iron and steel 235.7321LPG stoves 236.7323Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of ir on or st eel 237.7325Other cast articles of iron or steel; such as Grinding balls and similar a rticles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system 238.7326Other articles of iron and steel, forged or stamped, but not further wor ked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of ir on or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Bra in covers, pla tes, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (exclu ding utensils ), Articles of clad metal 239.7401Copp er matt es; cement cop per (pr ecipita ted cop per) 240.7402Unrefined copper; copper anodes for electrolyt ic refining 241.7403Refined cop per and copper alloys , unwrought 242.7404Copper waste and scrap 243.7405Master alloys of copper 244.7406Copper powders and flakes 245.7407Copper bars, rods a nd profiles 246.7408Copper wire 247.7409Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm 248.7410Copper foils 249.7411Copper tubes and pipes 250.7412Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 251.7413Stranded wires and ca bles- 37 -Ex-316/2017 252.7415Nails, tacks , drawing pins, staples (other than t hose of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cot ter-pins, washers (including spring washers) and similar articles, of copper 253. 7419 91 00Meta l castings 254.7501Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 255.7502Unwrought nickel 256.7503Nickel waste and scrap 257.7504Nickel powders and flakes 258.7505Nickel bars, rods, profiles and wire 259.7506Nickel plates, sheets, str ip and foil 260.7507Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 261.7508Other articles of nickel 262.7601Aluminium a lloys; such as Ingots, Billets, Wire-bars, Wire-rods 263.7602Aluminium waste and scrap 264.7603Aluminium powders and flakes 265.7604Aluminium bar s, rods and profiles 266.7605Aluminium wire 267.7606Aluminium plates, sheets a nd strip, of a thickness exceeding 0. 2 mm 268.7607Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm 269.7608Aluminium tubes and pipes 270.7609Aluminium tube or pipe fit tings (for exa mple, couplings, elbows, sleeves) 271. 7610[Except Aluminium structures (excluding prefabricated bu ildings of hea ding 94.06 and doors, 7610 10 00] windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures 272.7611Aluminium reservoirs, tanks, vats a nd similar conta iners, for any material (other than compressed or liquefied gas), of a capacit y exceeding 300 l, whether or not lined or heat-insulated, but not fitted wit h mecha nical or therma l equipment 273.7612Aluminium casks, drums, cans, boxes, etc. 274.7613Aluminium containers for compress ed or liquefied gas 275.7614Stranded wires and ca bles 276.7616Other articles of aluminium 277.7801Unwr ought lead 278.7802Lead waste and scrap 279.7804Lead plates, sheets, strip and foil; lead powders and flakes 280.7806Other articles of lead (including sanitar y fixtures and Indian lead seals) 281.7901Unwr ought zinc 282.7902Zinc waste and scrap 283.7903Zinc dust, powders and flakes 284.7904Zinc bars, rods, profiles and wire 285.7905Zinc plates, sheets, str ip and foil 286.7907Other articles of zinc including sanita ry fixtures 287.8001Unwrought tin 288.8002Tin waste and scrap 289.8003Tin bars, rods, profiles and wire- 38 - Ex-316/2017 290.8007Other articles of tin 291. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap 292.8113Cermets and articles thereof, including waste and scrap 293.8202Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 294.8203Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 295.8204Ha nd-opera ted spa nners and wrenches (including torque meter wr enches but not including t ap wrenches); intercha ngeable spanner sockets, with or without handles 296.8205Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine- tools or water-jet cutting machines; anvils; porta ble for ges; hand or pedal-operated grinding wheels with frameworks 297.8206Tools of two or mor e of the headings 8202 to 8205, put up in sets for retail sale 298.8207Interchangeable tools for hand tools, whether or not power-operated, or for machine- tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broa ching, milling, turning or screw dr iving), including dies for dr awing or extruding meta l, and r ock drilling or earth boring tools 299.8208Knives and cutting blades, for machines or for mechanica l applia nces 300.8209Plates, sticks, tips and the like for tools, unmounted, of cermets 301. 8210 00 00Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 302. 8213 00 00Scissors, tailors’ shears and similar shears, a nd blades therefor 303.8301Padlocks and locks (key, combina tion or electr ically operated), of base metal; clasps and fra mes with clasps, incorpora ting locks, of b ase metal; keys for any of the for egoing art icles, of base metal 304.8306Bells, gongs and t he like, non-electric, of base metal; statuettes and other ornaments, of base meta l; photograph, picture or similar frames, of base metal; mir rors of base metal 305.8307Flexible tubing of base meta l, with or without fittings 306.8308Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, tra vel goods or sa ddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 307.8309Stoppers, 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 308.8311Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind u sed for soldering, brazing, welding or deposition of metal or of metal carbides; wir e and rods, of agglomer ated base metal powder, used for metal spra ying 309.8401Nuclear reactors; machinery and a pparatus for isotopes separa tion 310.8402Steam or other vapour generating boiler s (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers- 39 -Ex-316/2017 311.8403Central heating boilers other than those of heading 8402 312.8404Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condenser s for steam or other va pour power units 313.8405Producer gas or water gas generators, with or without their purifiers; a cetylene gas generators a nd similar water process gas generator s, with or without their purifiers 314.8406Steam turbines and other vapour turbines 315.8410Hydr aulic turbines, water wheels, and regulators therefor 316.8411Turbo-jets, turbo-propellers and other gas turbines - turbo-jets 317.8412Other engines and motors (Reaction engines other than turbo jets, Hydr aulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] 318.8416Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischar gers and simila r applia nces 319.8417Indu strial or labor atory furnaces and ovens, including incinerators, non-electric 320. 8419 20Medical, surgical or laboratory sterilisers 321.8420Calendering or other rolling machines, other than for metals or glass, a nd cylinders therefor 322.8421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 323. 8422 20 00, Machinery for cleaning or drying b ottles or other containers; machinery for filling, 8422 30 00, closing, sealing or labelling bottles, cans, boxes, ba gs or other containers; machinery 8422 40 00, for capsuling bottles, jars, tubes and similar containers; other packing or wrapping 8522 90machinery (including heat-s hrink wrapping machinery); machinery for aera ting [other thanbeverages [other than dish washing machines] 8422 11 00, 8422 19 00] 324.8423Weighing machinery (excluding bala nces of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of a ll kinds [other than electric or electronic weighing machinery] 325.8424Mechanical a ppliances (whether or not hand-opera ted) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and simila r jet pr ojecting machines [other than fire ext inguishers, whether or not char ged] 326.8425Pulley tackle and hoists other tha n skip hoists; winches and capstans; jacks 327.8426Ship’s derricks; cranes including cable cranes; mobile lifting fra mes, str addle car riers and works trucks fitted with a crane 328.8431Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 329.8435Presses, cr ushers and similar ma chinery used in the manufact ure of wine, cider, fruit juices or similar beverages 330.8438Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils 331.8439Machinery for making pulp of fibrous cellulosic material or for making or finis hing paper or paperboard 332.8440Book-binding machinery, including book-sewing machines 333.8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds- 40 - Ex-316/2017 334.8442Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making pla tes, pr inting components; pla tes, cylinders and lit hogr aphic stones, pr epar ed for pr inting purposes (for exa mple, pla ned, gra ined or polis hed) 335.8443Printing ma chinery used for printing by means of plates, cylinders and other printing components of heading 84. 42; Printers [other than machines which perform two or more of the functions of p rint ing, copying or facs imile transmission] capa ble of connecting to an automatic data pr ocessing machine or to a network printers [other than copying machines, facsimile machines]; par ts and accessor ies thereof [other than ink car tridges with or without print head assembly and ink spray nozzle] 336.8444Machines for extruding, dr awing, texturing or cutting man-made textile materials 337.8445Machines for prepar ing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft- winding) machines a nd machines for prepar ing textile yar ns for use on the machines of heading 8446 or 8447 338.8446Weaving machines (looms) 339.8447Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, t rimmings, braid or net and ma chines for tufting 340.8448Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principa lly with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 341.8449Machinery for the manufact ure or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 342.8451Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, press ing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the ba se fabr ic or other support u sed in the manufactur e of floor cover ing such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 343.8453Machinery for prepa ring, ta nning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 344.8454Converters, ladles, ingot moulds a nd casting machines, of a kind used in metallurgy or in metal foundries 345.8455Meta l-rolling mills and rolls therefor 346.8456Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, elect ro-discharge, electro-chemical, electron beam, ionic-beam or pla sma arc processes 347.8457Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal 348.8458Lathes (including t urning centres) for removing metal 349.8459Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by r emoving metal, other than la thes (including turning centres) of heading 8458 350.8460Ma chine-tools for debur ring, sha rpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cer mets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461- 41 -Ex-316/2017 351.8461Machine-t ools for planing, shaping, slotting, broaching, gear cutting, gear gr inding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewher e s pecified or included 352.8462Machine-tools (including presses) for working metal by forging, hammering or die- stamping; ma chine-t ools (including presses) for working metal by bending, folding, stra ightening, flattening, shearing, punching or notching; presses for working metal or metal car bides, not specified above 353.8463Other machine-tools for working metal, or cermets , without removing material 354.8464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 355.8465Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for wor king wood, cork, bone, hard rubber, ha rd plastics or similar hard materials 356.8466Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand 357.8467Tools for working in the hand, p neumatic, hydra ulic or with self-contained electric or non-electric motor 358.8468Machinery a nd appar atus for soldering, br azing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances 359.8470Calculating machines and pocket-size data recor ding, r eproducing and displa ying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers 360.8471Automatic da ta processing machines and units thereof; ma gnetic or optical readers, machines for tra nscribing data onto data media in coded form and machines for processing such da ta, not elsewhere specified or included 361.8472Perforating or sta pling machines (staplers), pencil sharpening machines 362.8473Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of hea dings 8470 to 8472 363.8474Machinery for sorting, screening, separating, washing, cr ushing, grinding, mixing or kneading ea rth, stone, or es or other mineral substances, in s olid (including powder or paste) form; machinery for agglomerating, shaping or moulding s olid mineral fuels, cera mic paste, unha rdened cements, plastering materials or other miner al products in powder or paste form; ma chines for for ming foundry moulds of sand 364.8475Machines for assembling electric or electr onic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware 365.8477Machinery for working rubber or plastics or for the ma nufactur e of pr oducts from thes e materials, not specif ied or included elsewhere in this Cha pter 366.8479Machines and mecha nical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Pa ssenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] 367.8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 368.8481Taps, cocks, valves and similar a ppliances for pipes, boiler shells, tanks, vats or the like, inclu ding pr essure-reducing valves and thermosta tically controlled va lves 369.8482Ball bearing, Roller Bear ings- 42 - Ex-316/2017 370.8486Machines and appara tus of a kind used solely or principa lly for the ma nufactur e of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories 371.8487Machinery parts, not cont aining electrical connectors, insulators, coils, contact s or other electr ical fea tures not specified or included elsewhere in this cha pter 372.8501Electric motors and generators (excluding generating s ets) 373.8502Electric generating sets and rotar y conver ters 374.8503Parts suita ble for use solely or principally with the machines of heading 8501 or 8502 375.8504Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS) 376.8505Electro-ma gnets; permanent magnets and ar ticles intended to become permanent magnets aft er magnetisation; electro-magnetic or perma nent magnet chu cks, clamps and similar holding devices; elect ro-magnetic couplings, clutches and brakes; electro- magnetic lifting heads 377.8514Indu strial or labor atory electric furnaces and ovens (including those fu nctioning by induction or dielectric los s); other industrial or labora tory equipment for the heat treatment of materials by induction or dielectric loss 378.8515Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pu lse or plasma a rc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spr aying of metals or cer mets 379.8517Telephone sets; ot her apparatus for the transmission or reception of voice, images or other data, including appa ratus for communication in a wired or wireless network (such as a local or wide ar ea network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 380.8518Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a micr ophone a nd one or more loudspeakers; 381.8521Video recording or reproducing apparatus, whether or not incorpor ating a video tuner 382.8523Discs, tapes, solid-state non-volatile storage devices, “sma rt cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 383.8525Closed-circuit television (CCTV) 384.8528Computer monitors not exceeding 1 7 inches, Set top Box for Television (T V) 385.8532Electrical capacitors, fixed, variable or adjustable (pre-set) 386.8533Electrical resistors (including rheostats and potentiometers), other than heating resistors 387. 8534 00 00Printed Circuits 388.8535Electrical apparatus for switching or protecting electrical circuits, or for ma king connections to or in electrical circuits (for example, switches, fuses, lightning arresters, volta ge limiters, surge suppressor s, plugs a nd other connectors, junction boxes), for a volt age exceeding 1,000 volts 389.8538Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 390.8539Electrical Filaments or discharge lamps 391.8540Thermionic, cold cathode or photo-cathode valves and tubes (for example, va cuum or vapour or gas filled va lves and tubes, mercur y arc rectifying valves and tubes, cathode-ray tubes, television ca mera tu bes) 392.8541Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo-electr ic crystals- 43 -Ex-316/2017 393.8542Electronic integrated circuits 394.8543Electr ica l ma chines and a ppar atus, having individual fu nctions, not specified or included elsewher e in this Cha pter 395.8544Winding Wir es; Coaxial cables; Optical F iber 396.8545Ca rbon elect rodes 397.8546Electrical insulators of any material 398.8548Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or appar atus, not specified or included elsewhere in this Cha pter 399.8609Containers (including conta iners for the transport of fluids) specially designed and equipped for car riage by one or more modes of transport [including r efrigera ted containers] 400.8703Cars for physically handica pped persons, subject to the following conditions: a ) an officer not below the ra nk of Deputy Secretary to the Government of India in the Depa rtment of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the ca r gives an affidavit t hat he shall not dispose of the car for a period of five yea rs after its purchase. 401.8704Refr igerat ed motor vehicles 402.8708Following parts of tract ors namely: a . Rear Tr actor wheel rim, b. tractor centre housing, c . tractor housing transmission, d. tractor support front axle 403.8715Baby carriages and parts thereof 404.8801Balloons and dirigibles, gliders and other non-power ed aircraft 405.8804Par achutes (including dirigible parachutes and pa ragliders) a nd rotochutes; pa rts thereof and access ories t hereto and pa rts thereof 406.8805Aircraft launching gear, deck arrestor or simila r gear; ground flying trainers and par ts thereof 407. 8908 00 00Vess els and other floating structures for breaking up 408.9001Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 409.9002Lenses, prisms, mir rors and other optical elements, of a ny material, mounted, b eing parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other tha n intra ocular lens] 410.9003Frames and mountings for spectacles, goggles or the like, and parts thereof 411.9004Spectacles [other than corrective] 412.9016Bala nces of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances] 413.9017Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calliper s), not specified or included elsewhere in the cha pter 414.9024Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanica l properties of materia ls (for example, metals, wood, t extiles, paper, plastics) 415.9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychr ometers, r ecording or not, and any combination of these instruments- 44 - Ex-316/2017 416.9026Instruments and apparatus for measuring or checking the flow, level, pressur e or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 417.9027Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refr actometers, spectrometers, ga s or smoke ana lysis a pparatus); instruments and appa ratus for measuring or checking viscos ity, porosity, expansion, sur face tension or the like; instruments and appra tus for measuring or checking quantit ies of heat, sound or light (including exposure meters); microtomes 418.9028Gas, liquid or electricity supply or production meters, including calibr ating meters therefor 419.9029Revolution counters, production counters, taximeters, mileometers, pedometers and the like; s peed indicator s and tachometers, other tha n those of heading 9014 or 9015; stroboscop es 420.9030Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electr ical quantities, excluding meters of heading 90.28; instruments and appa ratus for measuring or detecting alpha, beta, gamma, X ra y, cosmic or other ionising radiations 421.9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this C hapter; profile projectors 422.9032Automatic regulating or controlling instruments a nd appar atus 423.9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 424.9103Clocks with watch movements , excluding clocks of heading 9104 425.9105Other clocks 426.9109Clock movements, complete a nd assembled 427.9114Other clock p arts 428.9110Complete clock movement s, unassembled or par tly a ssembled (movement sets); incomplete clock movements, assembled; rough clock movements 429.9112Clock cases, and pa rts thereof 430.9301Military wea pons ot her than revolvers, pistols 431.9303Other firearms and simila r devices which opera te by t he firing of a n explosive charge (for example, spor ting 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-t hrowing guns) 432.9304Other arms (for exa mple, spring, a ir or ga s guns a nd pistols, truncheons), excluding those of heading 9307 433.9305Parts and a ccessor ies of articles of headings 9301 to 9304 434.9306Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; ca rtridges and other ammunition and projectiles and parts thereof, including shot and car tridge wads 435.9307Swords, cut lasses, ba yonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 436.9402Medical, 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 a nd eleva ting movements; parts of the foregoing articles 437.9403Bamboo furniture 438.9404Coir mattresses, cotton pillows, mattress and quilts- 45 -Ex-316/2017 439.9406Prefabricated buildings 440.9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) 441.9506Swimming pools and p adding pools 442. 9606 21 00, Buttons, of plastics not covered with the textile material, of base metals, buttons of 9606 22 00, coconut shell, button blanks 9606 29, 9606 30 443.9603Brushes (including brushes constit uting pa rts of machines, appliances or vehicles), [other thanhand operated mecha nical floor sweepers, not motorised, mops a nd feather dusters; 9603 10 00] prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms a nd brushes, consisting of twigs or other vegetable materials bound together, with or without handles] 444. 9604 00 00Hand sieves and hand riddles 445.9605Travel sets for personal toilet, sewing or shoe or clothes cleaning 446.9607Slide fasteners and parts thereof 447.9608Fountain pens, stylograph pens and other pens 448. 9610 00 00Boar ds, with writing or dra wing sur face, whether or not fr amed 449.9612Typewriter or similar ribbons, inked or otherwise prepar ed for giving impressions, whether or not on s pools or in car tridges; ink-pads, whether or not inked, with or without boxes 450. 9620 00 00Monopods , bipods, tripods and similar articles 451.9801All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality contr ol), as well as all components (whether finished or not) or raw materials for the manufacture of the afor esaid items and their components, required for the initia l setting up of a unit , or the substantial expa nsion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in t his behalf; and spare parts, other raw materials (inclu ding semi-finished materials of consumable stor es) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of t he plant or project mentioned in (1) to (6) above. 452.9802Laboratory chemicals 453. Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI- 46 - Ex-316/2017 Schedule IV – 14% S.Chapter/Description of G oods No. Heading/ Sub-heading/ Tariff item (1)(2)(3) 1.1703Molasses 2.1704Chewing gum / bubble gum a nd whit e chocolate, not conta ining cocoa 3.1804Cocoa butter, fat and oil 4.1805Cocoa powder, not containing added sugar or sweetening ma tter 5.1806Chocolates a nd other food pr eparations cont aining cocoa 6. 1901 90 [other Malt extract ; food preparations of flour, groats, meal, starch or malt extract, not than 1901 10, cont aining cocoa or conta ining less than 40% by weight of cocoa calculated on a 1901 20 00] tota lly defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not conta ining cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere sp ecified or included [other than prepara tions for infa nts or young children, put up for retail sale and mixes and doughs for the prepar ation of bakers’ wares of heading 1905] 7.1905 32Waffles and wafers coated with chocolate or containing chocolate 8.2101 11,Extr acts, essences and concentra tes of coffee, and preparations with a basis of 2101 12 00these extracts, essences or concentrates or with a basis of coffee 9.2106Food prepara tions not elsewhere specified or included i. e. Protein concentrates and text ured protein su bstances, Sugar -syrups containing added flavouring or colouring matter, not elsewhere specified or included; lact ose syr up; glucose syr up and malto dext rine syrup, Compound prepara tions for making non-alcoholic beverages, Food flavouring materia l, Churna for pan, Custard powder 10. 2106 90 20Pan masala 11. 2202 90 90Other non-a lcoholic bever ages 12.2202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 13.2401Unma nufactured toba cco; tobacco refuse [other than toba cco leaves] 14.2402Ciga rs, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substit utes 15.2403Other manufactured tobacco and manufact ured tobacco substitutes; “homogenised” or “ reconstituted” tobacco; tobacco extra cts and essences [including biris] 16. 2515 12 20, Marble and travertine, other than blocks 2515 12 90 17. 2516 12 00Granite, other than blocks 18.2523Portland cement, aluminous cement, slag cement, super s ulphate cement and similar hydr aulic cements, whether or not coloured or in the form of clinkers 19.2710Avgas 20.3208Paints and varnishes (including enamels a nd lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions a s defined in Note 4 to this Cha pter 21.3209Paints and varnishes (including enamels a nd lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 22.3210Other paint s and va rnishes (including ena mels, lacquers and distempers); prepared water pigments of a kind used for finishing lea ther- 47 -Ex-316/2017 23.3213Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in ta blets, tubes, jars, bottles, pa ns or in simila r forms or packings 24.3214Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings ; non- refract ory sur facing prepara tions for faca des, indoor walls, floors, ceilings or the like 25.3303Perfu mes a nd toilet waters 26.3304Beauty or ma ke-up preparations and prepara tions for the care of t he skin (other than medicaments), including sunscreen or sun tan pr eparations; ma nicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 27. 3305 [other All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for than 3305 9011, permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair 3305 90 19] cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 28.3306Preparations for or al or dental hygiene, including and powders; yarn used to clean [other thanbetween the teeth (dental floss), in individual retail packages [other than dentifr ices 3306 10 10, in p owder or paste from (tooth powder or toothpaste)] 3306 10 20] 29.3307Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or ha ving disinfectant properties; s uch as Pre-sha ve, sha ving or after-s have Pr eparations, Shaving cream, Personal deodorants and antiperspir ants 30.3401 30Orga nic surface-act ive products and prepa rations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not conta ining soap; pa per, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 31.3402Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing prepar ations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 32.3403Lubr icating prepara tions (including cutting-oil prepara tions, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release pr eparations, based on lubricants) and pr eparations of a kind used for the oil or grease treatment of t extile materia ls, leather, furskins or other materials, but excluding preparations cont aining, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 33.3405Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar pr eparations (whether or not in the for m of pa per, wadding, felt, nonwovens, cellular plastics or cellula r rubber, impr egnated, coated or covered wit h such prepara tions), excluding waxes of heading 3404 34.3407Modelling pastes, including those put up for children’s amusement 35.3602Prepared explosives, other than propellant powders; such as Industrial explosives 36.3604Fireworks, signalling fla res, ra in rockets, fog signals and other pyrotechnic articles 37.3606Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 38.3811Anti-knock prepa ra tions, oxidation inhibit or s, gum inhibit or s, viscosit y impr overs, anti- corr osive preparations and other prepared additives, for mineral oils (inclu ding gasoline) or for other liquids used for the same purposes as mineral oils 39.3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 40.3814Orga nic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers- 48 - Ex-316/2017 41.3819Hydr aulic brake fluids and other prepared liquids for hydraulic transmission, not cont aining or conta ining less than 70% by weight of petr oleum oils or oils obta ined from bituminous minerals 42.3820Anti-freezing prepar ations a nd prepared de-icing fluids 43.3918Floor cover ings of plastics, whether or not self-adhesive, in rolls or in for m of tiles; wall or ceiling coverings of plastics 44.3922Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and simila r sanitary ware of plastics 45.3926Other articles of plastics and articles of other materia ls of headings 3901 to 3914 [other than[other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins] 3926 40 11, 3926 90 10] 46.4011New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle ricksha ws; and Rear Tr actor tyres] 47.4012Retreaded or used tyr es and flaps 48.4013Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-r ickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 49.4016Other articles of vulcanised rubber other than hard rubber (other than erasers) [other than 4016 92 00] 50.4017Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber 51.4201Saddlery and harness for a ny animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 52.4202Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and simila r containers; travelling-bags, insula ted food or beverages b ags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette- cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder- boxes, cutlery cases and similar container s, of leather, of sheeting of plastics, of text ile materials, of vulca nised fibre or of paperboard, or wholly or ma inly covered with such ma terials or with paper [other than School satchels and bags other tha n of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work] 53.4203Articles of apparel and clothing accessor ies, of leather or of composition leather 54.4205Other articles of leather or of composition lea ther 55.4206Articles of gut (other tha n silk-worm gu t), of goldbea ter ’s skin, of bla dders or of tendons 56.4303Articles of apparel, clot hing accessories and other a rticles of fur skin 57.4304Articles of a rtificial fur 58.4410Particle board, Oriented S trand Board (OS B) and similar board (for exa mple, wafer boar d) of wood or other ligneous materials, whether or not agglomerated with resins or other or ganic binding substances, other tha n specified boards 59.4411Fibr e board of wood or other ligneous materials, whether or not bonded with resins or other or ganic s ubstances, other tha n specified boards 60.4412Plywood, veneered panels a nd similar laminated wood 61.4413Densified wood, in blocks, plates, strips, or pr ofile shapes 62.4414Wooden frames for paintings, photographs, mirrors or similar objects- 49 -Ex-316/2017 63.4418Builders’ joinery a nd carpentry of wood, including cellular wood panels, assembled flooring pa nels, shingles and shakes 64.4421Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 65.4814Wall paper a nd similar wall coverings; window transparencies of paper 66.6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 67.6703Wool or other animal hair or other text ile materials, prepar ed for use in making wigs or the like 68.6704Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materia ls; articles of human hair not elsewhere specified or included 69.6801Setts, curbstones and fla gstones, of natural stone (except slate) 70.6802Worked monumental or building stone (except slate) and a rticles thereof, other than goods of heading 6801; mosaic cu bes and the like, of natural stone (including sla te), whether or not on a backing; artificially coloured gr anules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calca reous stone 71.6803Worked slate and ar ticles of slate or of agglomerated slate 72.6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 73.6808Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 74.6809Articles of plaster or of compositions based on plaster; such as Boar ds, sheets, panels, tiles and similar articles, not ornamented 75.6810Articles of cement, of concrete or of ar tificia l stone, whether or not reinforced; such as Tiles, flagstones, bricks and simila r articles, Building blocks and bricks, Cement bricks, Prefabrica ted str uctural components for Building or civil engineering, Prefabricated structural components for building or civil engineering 76.6812Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium ca rbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinfor ced, other tha n goods of heading 6811 or 6813 77.6813Friction ma terial and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of a sbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 78.6814Worked mica and ar ticles of mica , including agglomerated or r econstituted mica, whether or not on a suppor t of paper, paperboard or other materials 79.6815Articles of stone or of other mineral s ubstances (including carbon fibres, articles of carbon fibr es and articles of peat), not elsewhere specified or included 80.6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 81.6904Cera mic flooring blocks, support or filler tiles and the like 82.6905Chimney-pots, cowls, chimney liners, ar chitectural or naments and other cer amic cons tructional goods 83.6906Ceramic pipes, conduits, guttering and pipe fittings 84.6907Cera mic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing cera mics- 50 - Ex-316/2017 85.6909Cera mic war es for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; cer amic pots, jars and similar articles of a kind used for the conveyance or packing of goods 86.6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanita ry fixtures 87.6913Statuettes and other ornamental ceramic articles 88.6914Other ceramic articles 89.7003Cast glass and rolled glass, in sheets or profiles, whether or not ha ving an absorbent, reflecting or non-r eflecting layer, but not otherwise worked 90.7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 91.7005Floa t glass and surface ground or polis hed glass, in sheets, whether or not having an absorbent, reflect ing or non-reflecting layer, but not otherwise worked 92. 7006 00 00Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 93.7007Safety glass, consisting of toughened (tempered) or laminated glass 94.7008Multiple-walled insulating units of glass 95.7009Glass mirrors, whether or not framed, including rear-view mirrors 96.7011Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for elect ric lamps, cathode-ra y tubes or the like 97.7014Signalling glasswar e and optica l elements of glass (other than those of heading 7015), not optica lly worked 98.7016Paving blocks, sla bs, bricks, squares, tiles a nd other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms 99.7020Other articles of glass [other t han Globes for lamps a nd lanterns, F ounts for kerosene wick lamps, Glass chimneys for lamps and lanterns] 100.7321Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate war mers and similar non-electric domestic appliances, and parts thereof, of iron or steel 101.7322Radiators for central hea ting, not electrically heated, and parts t hereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrica lly heated, incorpora ting a motor-dr iven fa n or blower, and parts thereof, of ir on or steel 102.7324Sanitary wa re and parts t hereof of iron and steel 103.7418All goods other tha n utensils i.e. sanitar y ware and parts thereof of copper 104.7419Other articles of copper [including chain and par ts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 105. 7610 10 00Door s, windows and their frames and thresholds for doors 106.7615All goods other tha n utensils i.e. sanit ary war e and pa rts thereof 107.8212Razors and razor blades (including razor blade blanks in str ips) 108.8214Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (inclu ding nail files) [other than pa per knives, pencil shar peners and bla des thereof] 109.8302Base metal mountings, fittings and simila r articles suitable for furniture, doors, staircases, windows, blinds, coa chwork, saddler y, trunks, chests, ca skets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal- 51 -Ex-316/2017 110.8303Armoured or reinfor ced safes, str ong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 111.304Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other tha n office furniture of heading 9403 112.8305Fittings for loose-leaf binders or files, letter clips, letter corners, paper clip s, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 113.8310Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding t hose of heading 9405 114.8407Spar k-ignition reciprocating or rotary internal combustion piston engine 115.8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 116.8409Parts suita ble for use solely or principally with the engines of heading 8407 or 8408 117.8413Pumps for dispensing fuel or lubr icants of the type us ed in filling stations or gar ages [8413 11], F uel, lubricating or cooling medium pumps for interna l combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] 118.8414Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters 119.8415Air-conditioning ma chines, comprising a motor-dr iven fan and elements for changing the temperature and humidit y, including those machines in which the humidity ca nnot be s eparately r egulated 120.8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 121.8419Stor age water heaters, non-electr ic [8419 19] (other than sola r water heater and system), Pr essure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms ha ving temperatur e, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical va pour deposition on semiconduct or wafers; appa ratus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] 122.8422Dish washing machines, household [8422 11 00] and other [8422 19 00] 123.8423Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 124.8424Fir e extinguisher s 125.8427Fork-lift trucks; other works tr ucks fitted with lifting or handling equipment 126.8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 127.8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, exca vators, shovel loaders, tamping machines and road rollers 128.8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers a nd pile-extract ors; snow-ploughs and s now-blowers 129.8443Printers which perform two or more of t he functions of print ing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a- 52 - Ex-316/2017 network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle 130.8450Household or laundry-type washing machines, including machines which both wash and dry 131.8472Other office machines (for example, hectograph or stencil duplicating machines, addr essing machines, automatic b anknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or sta pling machines (staplers), pencil sharpening machines] 132.8476Automatic goods-vending ma chines (for exa mple, postage stamps, cigarette, food or beverage machines), including money changing machines 133.8478Machinery for prepa ring or making up toba cco, not specified or included elsewhere in t his cha pter 134.8479Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] 135.8483Transmission shaft s (including cam shaft s and crank shafts) a nd cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller s crews; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and sha ft couplings (including universal joints) 136.8484Gaskets and similar joints of meta l 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 137.8504Static converters (for exa mple, rectifier s) and inductor s [other than Transfor mers Industrial Electronics; Electrical Transformer; Static Conver tors (UPS)] 138.8506Primary cells and primar y batteries 139.8507Electric accumulators, including separators therefor, whether or not rectangular (including square) 140.8508Vacuum cleaners 141.8509Electro-mechanical domestic appliances, with self-conta ined electric motor, other than vacuum cleaners of heading 8508 142.8510Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 143.8511Electrical ignit ion or star ting equipment of a kind used for spa rk-ignition or compr ess ion- ignition internal combustion engines (for exa mple, ignition ma gnetos, magneto- dyna mos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dyna mos, alt ernator s) and cut-outs of a kind used in conjunction with such engines 144.8512Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defr osters a nd demisters, of a kind used for cycles or motor vehicles 145.8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 146.8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating appa ratus a nd soil heating apparatus; electrothermic hair -dressing appar atus (for example, hair dryers, hair curlers, curling tong heaters) and ha nd dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric hea ting resistors, other than those of heading 8545 147.8517ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 148.8518Single 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] 149.8519Sound recording or r eproducing appar atus 150.8522Parts and accessories suit able for use solely or principally with the apparatus of headings 8519 or 8521- 53 -Ex-316/2017 151.8525Tra nsmission apparatus for radio-broadcasting or television, whether or not incorporating reception appa ratus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV] 152.8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 153.8527Reception apparatus for ra dio-broadcasting, whether or not combined, in the same housing, with sound recor ding or reproducing apparatus or a clock 154.8528Monitors and projectors, not incor porating television reception apparatus; reception appa ratus for television, whether or not incorporating r adio-br oadcast receiver or sound or video recording or repr oducing apparatus [other than computer monitors not exceeding 17 inches] 155.8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 156.8530Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, par king facilities, port installations or a irfields (other than those of heading 8608) 157.8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8 512 or 8530 158.8536Electrica l apparatus for switching or protecting electrica l 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 ca bles 159.8537Boar ds, panels, consoles, desks, cabinets and other ba ses, 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 a pparatus, other than s witching appara tus of heading 8517 160.8539Sealed beam lamp units and ultra-violet or infra -red la mps; ar c lamps [other than Electric filament or discharge lamps and LED lamps] 161.8544Insulated (including enamelled or anodised) wire, cable and other insula ted electric conductors, whether or not fitted with connectors [other than Winding Wires; Coa xial cables; Optical Fiber] 162.8545Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 163.8547Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorpora ted during moulding solely for the purposes of assembly, other than insula tors of heading 8546; electrical conduit tubing and joints therefor, of base meta l lined with insulating material 164.8702Motor vehicles for the transport of ten or more persons, including the dr iver 165.8703Motor cars and other motor vehicles principally designed for the tr ansport of persons (other than those of heading 8702), including sta tion wa gons and racing cars [other than Cars for physically handicapped persons] 166.8704Motor vehicles for the tra nsport of goods [other than Refrigera ted motor vehicles] 167.8705Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concr ete-mixer lorr ies, r oa d s weeper lor ries, spra ying lor r ies, mobile workshops, mobile radiological unit) 168.8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 169.8707Bodies (including cabs), for the motor vehicles of hea dings 8701 to 8705 170.8708Parts and a ccessor ies of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]- 54 - Ex-316/2017 171.8709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or a irports for short distance t ranspor t of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 172.8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 173.8711Motorcycles (including mopeds) and cycles fitted with a n auxiliary motor, with or without side-cars; side-cars 174.8714Parts and a ccessories of vehicles of headings 8711 and 8713 175.8716Trailers and semi-trailers; other vehicles, not mecha nically propelled; pa rts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. ha nd carts, ricks haws and the like); animal dra wn vehicles] 176.8802Aircrafts for personal use 177.8903Yachts and other vessels for pleasure or sports; rowing boats and ca noes 178.9004Goggles 179.9005Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 180.9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discha rge lamps of heading 8539 181.9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 182.9008Ima ge projector s, other than cinematographic; photographic (other than cinematographic) enlargers a nd reducers 183.9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; project ion scr eens 184.9011Compound optica l microscopes, including those for photomicrography cinephotomicrogra p hy or microprojection 185.9012Micr oscopes other than optical microscop es; diffraction appar atus 186.9013Liquid crystal devices not constituting articles provided for more specifically in other headings; la sers, other tha n laser diodes; other optical appliances and instruments, not specified or included elsewhere in t his Cha pter 187.9014Direction finding compasses; other naviga tional instruments and applia nces 188.9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrologica l, meteorological or geophysical instruments and appliances, excluding compa sses; ra ngefinders 189.9016Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights 190.9022Appa ratus based on the use of X-r ays or of alpha , beta or gamma radiations, for \ including radiography or radiotherapy a pparatus, X-ray tubes and other X-ray generators, high tension gener ators, control panels and desks, screens, examina tions or treatment tables, cha irs and the light 191.9023Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 192.9101Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with pr ecious metal 193.9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 194.9104Ins t r u ment p a nel cl ocks a n d clocks of a s imila r t yp e f or vehi cles , a ir cr a ft , s p a cec r a ft or vessels 195.9106Time of day recording apparatus and appara tus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders)- 55 -Ex-316/2017 196.9107Time switches with clock or watch movement or wit h synchronous motor 197.9108Watch movements, complete and assembled 198.9110Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements 199.9111Watch cases and pa rts thereof 200.9112Cases for other tha n clocks, and parts thereof 201.9113Watch straps, watch bands and wa tch bra celets, and pa rts thereof 202.9114Other watch parts 203.9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 204.9202Other string musical instruments (for example, guitar s, violins, ha rps) 205.9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical st reet or gans 206. 9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 207.9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, orga ns, guitars, accordions) 208.9208Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within a ny other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 209.9209Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch p ipes of all kinds 210.9302Revolvers a nd pistols, ot her tha n those of heading 9303 or 9304 211.9401Seats (other than those of heading 9402), whether or not convertible into beds, and par ts thereof 212.9403Other furniture [other than bamboo fur niture] and pa rts thereof 213.9404Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with sp rings or stuffed or interna lly fit ted wit h any material or of cellular rubber or plastics, whether or not covered 214.9405Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 215.9504Video games consoles and Machines 216.9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 217.9506Articles and equipment for general physical exercise, gymnastics, athletics 218.9508Roundabouts, swings, shooting galleries and other fair ground amusements; [other than travelling circuses and travelling menageries] 219.9601Wor ked ivor y, bone, tor toise-shell, hor n, a ntlers, cora l, mot her-of-p earl a nd other a nima l carving material, and articles of these materials (including articles obtained by moulding) 220.9602Worked vegetable or mineral carving material and articles of these materials moulded or carved a rticles of wax, of stearin, of natura l gums or natural resins or of modelling pastes, and other moulded or ca rved articles, not elsewher e specified or included; wor ked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 221.9611Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand pr inting sets incorporating such composing sticks- 56 - Ex-316/2017 222.9613Ciga rette lighters and other light ers, whether or not mechanical or electrical, and parts thereof other than flints and wicks 223.9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 224.9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-p uffs and pads for the a pplication of cosmetics or toilet preparations 225.9617Vacu um flasks and other va cuum vessels, complete with cases; parts thereof other than glass inners 226.9618Tailors’ dummies and other lay figures; a utomata and other animated displays, used for shop window dressing 227.9804All dutiable articles intended for personal use 228.-Lottery authorized by Sta te GovernmentsExplana tion 1. - For the purposes of this entr y, value of supply of lottery under sub-section (5) of section 15 of the Mizoram Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as not ified in the Official Gazette by the organising State, whichever is higher.Explanation 2.- (1) “ Lottery author ized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Or ganising 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 V – 1.5% S.Chapter/Description of G oods No. Heading/ Sub-heading/ Tariff item (1)(2)(3) 1.7101Pear ls, natural or cultured, whether or not worked or gra ded but not str ung, mounted or set; pear ls, natural or cultured, temporarily strung for convenience of transport 2.7102Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted] 3.7103Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly sha ped] 4.7104Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of tr ansport [other than Unworked or simply sawn or roughly sha ped] 5.7105Dust and powder of natura l or synthetic precious or semi-precious stones 6.7106Silver (including silver plated wit h gold or platinum), unwrought or in semi-manufactured forms, or in powder form 7.7107Base metals clad with silver, not further worked than semi-manufact ured 8.7108Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form 9.7109Base metals or silver, cla d with gold, not further wor ked than semi-manufact ured 10.7110Platinum, unwrought or in semi-manufactur ed forms, or in powder form 11.7111Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured 12.7112Waste and scrap of precious metal or of metal cla d with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recover y of precious metal.- 57 -Ex-316/2017 13.7113Ar ticles of jewellery and par ts thereof, of pr ecious metal or of meta l clad wit h pr ecious metal 14.7114Articles of goldsmiths’ or silversmiths’ wares and par ts thereof, of precious meta l or of metal clad with pr ecious metal 15.7115Other articles of precious metal or of metal clad with pr ecious metal 16.7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 17.7117Imita tion jewellery 18.7118Coin Schedule VI – 0.125% S.Chapter/Description of G oods No. Heading/ Sub-heading/ Tariff item (1)(2)(3) 1.7102Diamonds, non-industrial unworked or simply sawn, cleaved or br uted 2.7103Precious stones (ot her tha n diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped 3.7104Synthetic or reconstructed precious or semi-precious s tones, unworked or simply sawn or roughly shapedExplanation . – For the purposes of this notification,- (i) The phrase “ unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indica ted on such package. (ii) The phrase “ registered bra nd name” means brand name or trade name, tha t is to say, a name or a mark, such as symbol, monogra m, label, signa ture or invented word or writ ing which is used in relation to such specified goods for the purpose of indicating, or so as to indica te a connection in the course of trade between such specified goods and some person using such name or mar k with or without any indication of t he identity of that person, a nd which is registered under the Trade Marks Act, 1999. (iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter a s specified in the Fir st Schedule to the Customs Ta riff Act, 1975 (51 of 1975). (iv) The rules for the interpr etation of the First S chedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the Genera l Explanatory Notes of the First Schedule shall, so far as may be, a pply to the interpreta tion of this notification. 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50- 58 - Ex-316/2017

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATION No. 2/2017(St ate Tax (Ra te)No. J.21011/1/2017-TAX(i), the 7th July, 2017.In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods a nd Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, being satisfied that it is necessary in the public int erest so to do, on the recommendations of t he Council, hereby exempts intr a-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the state ta x levia ble thereon under section 9 of the Mizoram Good and Services Tax Act, 2017 (6 of 2 017) S.Chapter/Description of G oods No. Heading/ Sub-heading/ Tariff item (1)(2)(3) 1.0101Live asses, mules and hinnies 2.0102Live bovine animals 3.0103Live swine 4.0104Live sheep and goats 5.0105Live poultry, that is to say, fowls of the species Gallus domestics, ducks, geese, turkeys and guinea fowls. 6.0106Other live animal such as Mamma ls, Bir ds, Insects 7.0201Meat of bovine animals, fresh a nd chilled. 8.0202Meat of bovine animals fr ozen [other than frozen and put up in unit container] 9.0203Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 10.0204Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 11.0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than fr ozen and put up in unit container] 12.0206Edible offa l of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 13.0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or fr ozen [other than frozen and put up in unit container] 14.0208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 317 - 2 - Ex-317/2017 15.0209Pig fat, fr ee of lean meat, and poultry fat, not render ed or otherwise extracted, fr esh, chilled or frozen [other than frozen and put up in unit container] 16.0209Pig fat, fr ee of lean meat, and poultry fat, not render ed or otherwise extracted, salt ed, in brine, dried or smoked [other than put up in unit containers] 17.0210Meat and edible meat offa l, salted, in brine, dried or smoked; edible flour s and meals of meat or meat offal, other than put up in unit containers 18.3Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods fa lling under Cha pter 3 and attr acting 2 .5%] 19.0301Live fish. 20.0302Fish, fresh or chilled, excluding fish fillets a nd other fish meat of heading 0304 21.0304Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22.0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23.0307Molluscs, whether in shell or not, live, fresh, chilled; aquatic inver tebrates other than crustaceans and molluscs, live, fresh or chilled. 24.0308Aqua tic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 25.0401Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 26.0403Curd; Lassi; Butter milk 27.0406Chena or paneer, other than put up in unit containers and bearing a registered brand name; 28.0407Birds' eggs, in shell, fr esh, preserved or cooked 29.0409Natural honey, other than put up in unit container and bearing a registered brand name 30.0501Huma n hair, unworked, whether or not washed or scoured; waste of human hair 31.0506All goods i.e. Bones and horn-cor es, unworked, defatted, simply prepar ed (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 32.0507 90All goods i. e. Hoof meal; horn meal; hooves, cla ws, nails and beaks; a ntlers; etc. 33.0511Semen including frozen semen 34.6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35.0701Pota toes, fresh or chilled. 36.0702Toma toes, fresh or chilled. 37.0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38.0704Cabbages, cauliflowers, kohlrabi, kale and similar edible bra ssicas, fresh or chilled. 39.0705Lettuce (La ctuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40.0706Carr ots, turnips, salad beetroot, salsify, celeriac, r adishes and similar edible roots, fresh or chilled. 41.0707Cucu mbers a nd gherkins, fresh or chilled. 42.0708Leguminous vegetables, shelled or unshelled, fresh or chilled. 43.0709Other vegetables, fresh or chilled. 44.0712Dried vegeta bles, whole, cu t, sliced, broken or in powder, but not further prepa red. 45.0713Dried leguminous vegetables, shelled, whether or not skinned or split. 46.0714Manioc, arr owroot, salep, Jerusalem artichokes, sweet potatoes and similar r oots and tubers with high starch or inulin content, fr esh or chilled; sago pith. 47.0801Coconuts, fresh or dried, whether or not shelled or peeled 48.0801Brazil nuts, fresh, whether or not shelled or peeled 49.0802Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp. ), Areca nuts, fresh, whether or not shelled or peeled 50.0803Bana nas, including plantains, fresh or dried - 3 -Ex-317/2017 51.0804Dates, figs, pineapples, a vocados, guavas, mangoes and mangosteens, fr esh. 52.0805Citr us fruit , such a s Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings a nd s imilar citrus hybrids, Gr apefruit, inclu ding pomelos , Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia , Citrus latifolia ), fresh. 53.0806Grapes, fresh 54.0807Melons (including watermelons) and papaws (papayas), fr esh. 55.0808Apples, pears and quinces, fr esh. 56.0809Apricots, cherries, peaches (including nectarines), plums and sloes, fr esh. 57.0810Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fr uits of t he genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamar ind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58.0814Peel of citr us fruit or melons (including watermelons), fr esh. 59.9All goods of seed qua lity 60.0901Coffee beans, not roa sted 61.0902Unpr ocessed gr een leaves of tea 62.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10Fresh ginger, other than in processed form 64. 0910 30 10Fresh turmeric, ot her than in processed form 65.1001Whea t and meslin [other tha n those put up in unit container and bearing a registered brand name] 66.1002Rye [other t han those put up in unit conta iner and bearing a registered brand name] 67.1003Barley [other than those put up in unit container and bearing a registered brand name] 68.1004Oats [other than those put up in unit cont ainer and bearing a registered brand name] 69.1005Maize (corn) [other than those put up in unit container and bearing a registered brand name] 70.1006Rice [other than those put up in u nit cont ainer and bearing a registered brand name] 71.1007Grain sorghum [other than those put up in unit container and bearing a registered brand name] 72.1008Buckwheat, millet a nd canar y seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] 73.1101Wheat or meslin flour [other than those put up in unit container and bearing a registered bra nd name]. 74.1102Cereal flour s other than of wheat or meslin, [ma ize (cor n) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] 75.1103Cereal groa ts, meal and pellets [other than those put up in unit container and bearing a registered brand name] 76.1104Cereal gra ins hulled 77.1105Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 78.1106Flour, 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 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79.12All goods of seed qua lity 80.1201Soya beans, whether or not broken, of seed quality. 81.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82.1204Linseed, whether or not broken, of seed quality. 83.1205Rape or colza seeds, whether or not broken, of seed quality. 84.1206Sunflower s eeds, whether or not broken, of seed quality. 85.1207Other oil s eeds and oleaginous fr uits (i.e. Palm nuts and ker nels, cotton seeds, Ca stor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. 86.1209Seeds, fruit and s pores, of a kind used for sowing. 87.1210Hop cones, fr esh. 88.1211Plants and parts of plants (including seeds and fr uits), of a kind used primarily in p er fu mer y, in p h a r ma c y o r f or in s ec t ic id a l, fu ngi cid a l or s i mil a r p u r p o s e, f r es h o r c hi lled. 89.1212Locu st beans, seaweeds and other a lgae, sugar beet and sugar cane, fresh or chilled. 90.1213Cereal stra w and husks, unprepared, whether or not chopped, gr ound, pr essed or in the form of pellets 91.1214Swedes, mangolds, fodder roots, hay, lucerne (a lfalfa), clover, sainfoin, forage kale, lupines, vetches and simila r forage products, whether or not in t he form of pellets. 92.1301Lac and Shellac 93. 1404 90 40Betel leaves 94. 1701 or 1702 Jaggery of a ll types including Cane Jaggery (gur) and Palmyra Jaggery 95.1904Puffed rice, commonly known as Muri, fla ttened or beaten rice, commonly known as Chir a, parched rice, commonly known as khoi, parched paddy or rice coated with suga r or gur, commonly known as Murki 96.1905Pappad, by whatever name it is known, except when served for consumption 97.1905Bread (branded or otherwise), except when served for consumption and pizza bread 98.2106Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 99.2201Water [other than aerated, minera l, purified, distilled, medicinal, ionic, battery, de- mineralized and water sold in sealed container] 100.2201Non-alcoholic Toddy, Neer a including date and palm neera 101. 2202 90 90Tender coconut water other than put up in unit container and bearing a registered brand name 102. 2302, 2304, Aqua tic feed including shrimp feed and prawn feed, poultry feed & cattle feed, 2305, 2306, including grass, hay & straw, supplement & husk of pulses, concentrates & addit ives, 2308, 2309wheat bran & de-oiled cake 103.2501Salt, all types 104. 2716 00 00Elect rical energy 105.2835Dica lcium phosphate (DCP) of animal feed grade conforming to IS specifica tion No.5470 : 2002 106.3002Huma n Blood and its components 107.3006All types of cont raceptives 108.3101All goods a nd orga nic manure [other than put up in unit containers and bearing a registered brand name] 109.3304Kaja l [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 110.3825Municipal waste, sewage sludge, clinical waste 111.3926Plastic bangles 112.4014Condoms and contraceptives 113.4401Firewood or fuel wood 114.4402Wood charcoa l (including shell or nut char coal), whether or not agglomerated 115. 4802 / 4907Judicial, Non-judicial sta mp papers, Cour t fee stamps when sold by the Government Treasuries or Vendors authorized by the Government- 4 - Ex-317/2017 116. 4817 / 4907Postal items, like envelope, Post card etc., sold by Government 117. 48 / 4907Rupee notes when sold to the Reserve Ba nk of India 118.4907Cheques, lose or in book form 119.4901Printed books, including Braille books 120.4902Newspapers, journa ls and periodicals, whether or not illustr ated or containing advertising material 121.4903Children's picture, drawing or colouring books 122.4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographica l plans and globes, printed 123.5001Silkworm laying, cocoon 124.5002Raw silk 125.5003Silk waste 126.5101Wool, not car ded or combed 127.5102Fine or coar se animal hair, not carded or combed 128.5103Waste of wool or of fine or coarse animal hair 129.52Gandhi Topi 130.52Khadi yarn 131.5303Jute fibres, raw or processed but not spun 132.5305Coconut, coir fibre 133.63Indian National Flag 134.6703Huma n hair, dressed, thinned, bleached or otherwise worked 135. 6912 00 40Earthen pot a nd clay lamps 136.7018Glass bangles (except those made fr om precious metals) 137.8201Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks , picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shear s, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 138.8445Amber cha rkha 139.8446Handloom [weaving machinery] 140. 8802 60 00Spacecraft (including satellites) and suborbita l and spacecra ft launch vehicles 141.8803Parts of goods of heading 8801 142.9021Hearing a ids 143.92Indigenous handmade musical instruments 144.9603Muddhas made of sarkanda and phool bahari jhadoo 145.9609Slate pencils and chalk sticks 146. 9610 00 00Sla tes 147.9803Passenger baggage 148. Any chapter Puja samagr i namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacr ed thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbr anded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Cha ndan tika- 5 -Ex-317/2017 149.-Supply of lottery by any person other than State Government, Union Territor y or Loca l authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territ ory or local authority, as the case may be, to the lot tery distributor or selling a gent appointed by the State Government, Union Territor y or local authority, as the case may be.Explanation.- For the pu rposes of this Schedule,- (i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indica ted on such package. (ii) The phrase “ registered bra nd name” means brand name or trade na me, tha t is to say, a name or a mark, such as symbol, monogra m, label, signa ture or invented word or writing which is used in relation to such s pecified goods for the purpose of indicating, or so as to indica te a connection in the course of trade between such s pecified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999. (iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the F irst Schedule to the C ustoms Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpr etation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as ma y be, a pply to the interpreta tion of this notification. 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50- 6 - Ex-317/2017

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATION No. 3/2017State Tax (Rate)No. J.21011/1/2017-TAX(ii), the 7th July, 2017.In exercise of the powers conferred by sub-section (1) of section 11 of the Mizoram Goods a nd Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, being satisfied that it is necessary in the public int erest so to do, on the recommendations of t he Council, hereby exempts intr a-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case ma y be, a s specified in the cor responding entry in column (2) of the said Table, from so much of the state tax leviable thereon under section 9 of the Mizor am Good and Services Tax Act, 2017 (6 of 2017) as is in excess of the amount calculated at the rate specified in the cor responding entr y in colu mn (4) of the said Table and subject to the relevant conditions annexed to this notification, a s specified in t he corr esponding entr y in column (5) of the Table aforesaid. TABLE S. Chapter/ Description of G oodsR a t e Condition No. Heading/No. Sub-heading/ Tariff item (1)(2)(3)(4)(5) 1. Any Chapter Goods specified in the List annexed to this Table required in2.5%1 connection with: (1) Petr oleum operations undertaken under petroleum explora tion licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natur al Ga s Cor pora tion or Oil India Limited on nomination basis, or (2) Petr oleum operations undertaken under specified contracts, or (3) Petr oleum operations undertaken under s pecified contr acts under the New Exploration Licensing Policy, or (4) Petr oleum operations undertaken under s pecified contr acts under the Margina l Field Policy (MFP), or (5) Coal bed methane operations underta ken under specified cont racts under the Coal Bed Methane Policy. VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 318 - 2 - Ex-318/2017 ANNEXURE Condition No.Conditions1.If,- (a ) the goods are supplied to,- (i) the Oil and Natural Gas Cor poration or Oil India Limited (hereinafter referred to as the “licensee”) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum explora tion licenses or mining leases, as t he ca se may be, gr anted by the Government of India or any State Government on nomination basis; or (ii) an Indian Company or Companies, a Foreign Company or Companies, or a cons ortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the “contra ctor”) or a sub-contra ctor of the contr actor and in each case in connection with petr oleum operations to be undertaken under a contract with the Gover nment of India ; or (iii) an Indian Company or Companies, a Foreign Company or Companies, or a cons ortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the “contra ctor”) or a sub-contra ctor of such Company or Compa nies or such consor tium and in each case in connection with pet roleum operations or coal bed methane operations, as the case may be, to be underta ken under a contract signed with the Government of India, on or aft er the 1st day of April,1998, under the New Explora tion Licensing P olicy, or on or after the 1st day of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of the Marginal Field Policy, as the case may be; (b) where the recipient of outward supply of goods,- (i) is a licensee, he p roduces to the Deputy Commissioner of Centra l tax or the Assistant C ommissioner of Central tax or the Deputy Commissioner of S tate tax or the Assistant Commissioner of State tax, as the case may be, ha ving jurisdiction over the supplier of goods, at the time of outwar d supply of goods, the following, namely, a certificate fr om a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum operations referred to in sub-clause (i) of clause (a); (ii) is a contractor, he produces to the Deputy Commissioner of Centra l tax or the Assistant C ommissioner of Central tax or the Deputy Commissioner of S tate tax or the Assistant Commissioner of State tax, as the case may be, ha ving jurisdiction over the supplier of goods, at the time of outwar d supply of goods, a cer tificate from a duly author ised officer of the Directora te General of Hydr o Carbons in the Minis try of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for (A) petroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub-clause, or (B) petroleum operations or coal bed methane operations referred to in sub- clause (iii) of clause (a), as the case may be, under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, a s the case may be; - 3 -Ex-318/2017 (c ) where the recipient of outward supply of goods is a sub-contractor, he produces to the Deputy Commissioner of Centr al tax or the Assistant Commissioner of Central tax or the Deputy C ommissioner of State ta x or the Assistant Commissioner of State tax, as the case ma y be, having jurisdiction over the supplier of goods, at the time of outward supply, the following, namely :- (i) a cer tificate from a duly author ised officer of the Directora te General of Hydr o Carbons in the Minis try of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for :- (A) petroleum operations referred to in sub-clause (i) of clause (a) under the licenses or mining leases, as the case may be, referred to in that sub- clause and containing the name of such sub-contractor, or (B) petroleum operations referred to in sub-clause (ii) of clause (a) under the contract refer red to in that sub-clause and conta ining, the name of such sub- contractor, or (C) petr oleum operations or coa l bed methane operations, as the case may be, referred to in sub- clause (iii) of clause (a) under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the ca se may be, and containing the name of such sub-contractor; (ii) an a ffidavit to the effect that such sub-contra ctor is a bonafide sub-contra ctor of t he licensee or lessee or contr actor, as the case may be; (iii) an undertaking from such licensee or lessee or contract or, as the case may be, binding him to pay any tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by such sub-contractor or licensee or les see or contra ctor, a s the c ase may be; (d) where the goods so supplied to the licensee or a sub-contractor of the licensee, or the contract or or a sub-contractor of the contract or are sought to be tr ansferred to another sub-contractor of the licensee or another licensee or a sub- contractor of such licensee, or a nother sub-contractor of the contract or or another contractor or a subcontra ctor of such contractor (hereinafter referred to as the “tr ansferee”), such transferee produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of Sta te tax or the Assistant Commissioner of State t ax, as the case may be, having jurisdiction over such transferee, a t the time of such t ransfer, the following, namely:- (i) a cer tificate from a duly author ised officer of the Directora te General of Hydr o Carbons in the Minis try of Petroleum and Natural Gas, Government of India, to the effect that the sa id goods may be transferred in the name of the transferee and tha t the said goods are required for petroleum opera tions to be undertaken under :- ( A) petr oleum exploration or mining leases referred to in sub-clause (i) of clause (a), or (B) petr oleum operations to be undertaken under a cont ract referred to in sub-clause (ii) of clause (a), or (C) petr oleum operations or coa l bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a) (ii) undertaking from the transferee to comply with all the conditions of this entry, including that he shall pay tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by himself, where he - 4 - Ex-318/2017 is the licensee/ contra ctor or by the licensee/ contr actor of the tra nsfer ee where such transferee is a sub-contractor; (iii) a certificate,- ( A) in t he case of a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, a s the c ase may be; (B) in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no for eign exchange remit tance is made for the transfer of such goods undertaken by the transferee on behalf of the Foreign Company or Companies, as the case may be: Provided that nothing contained in this sub-cla use sha ll apply if such transferee is an Indian Company or Companies. ( e) where the goods so supplied are sought to be disposed of, the r ecipient of outward supply or the transferee, as the case may be, may pay the ta x which would have been payable but for the exemption conta ined herein, on the depreciated value of such goods subject to the condition that the recipient of outward su pply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of Sta te tax or the Assistant Commissioner of Sta te tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministr y of Petr oleum and Natur al Gas, Government of India, to the effect that the said goods are no longer required for the petroleum operations or coal bed methane operations, and the depr eciated value of the goods shall be equal to the or iginal value of the goods at the time of import reduced by the percentage points calculated by stra ight line method as specified below for each quarter of a year or pa rt thereof from the date of clearance of the goods, namely:- (i) for each qua rter in the fir st year at the rate of 4 per cent.; (ii) for each quarter in the second year at the ra te of 3 per cent.; (iii) for each qua rter in the third year at the rate of 2.5 per cent.; and (iv) for each qua rter in the fou rth year and subsequent years a t the r ate of 2 per cent., subject to the maximum of 70 per cent. List [See S.No.1 of the Table] (1)Land Seismic Survey Equipment and access ories, requisite vehicles including those for carr ying the equipment, seismic survey vessels, global positioning system and accessories, and other materials required for seismic work or other types of Geophysical and Geochemical surveys for onshore and offshore activities. (2)All types of drilling rigs, jackup rigs, submersible rigs, semi-submersible rigs, drill ships, drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of var ious equipment and - 5 -Ex-318/2017 other drilling equipment required for drilling operations, snubbing units, hydraulic workover unit s, self-elevating workover platforms, Remote Operated Vessel (ROV). (3)Helicopters including assemblies/parts. (4)All types of ma rine vessels to support petroleum operations including work boa ts, bar ges, crew boats, tugs, anchor handling vessels, lay barges and supply boats, mar ine ship equipment including water ma ker, DP system and Diving system. (5)All types of equipment/ units for specialis ed ser vices like diving, cementing, logging, ca sing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, stimulation, Coil Tubing u nit s , Dr ill St em Tes t ing (DS T ), da t a a c qu is it io n a nd p r oces s ing, s olids cont r ol, fi s hing (a s related to downhole retrieval in oil field operations or coal bed methane operations), well cont rol, blowout prevention(BOP), pipe inspection including Non Destructive Test ing, coring, gravel pack, well completion and workover for oil/ga s/CBM wells including wireline and downhole equipment. (6)All t yp es of ca s ing p ip es , dr ill p ip es , p rodu ct ion t u bing, p u p joint s , connect ions , cou p ling, kelly, cross overs and swages, Drive Pipes. (7)All types of drilling bits, inclu ding nozzles, breakers and related tools. (8)All types of oil field chemicals or coal bed methane chemica ls including synthetic products used in petroleum or coal bed methane operations, oil well cement and cement additives, required for drilling, production and transportation of oil or gas. (9)Process, pr oduction and well platforms/ installation for oil, gas or CBM a nd water injection including items forming part of the platforms/ installation and equipment required like process equipment, turbines, pumps, generators, compressors, primemovers, water makers, filters and filtering equipment, telemetery, telecommunication, tele-control and other material required for platforms/ installations. (10) Line pipes for flow lines a nd trunk pipelines including weight-coating a nd wrapping. (11) Derr ick ba rges, Mobile and stationa ry cra nes, trencher s, pipelay barges, cargo barges and the like required in the construct ion/ installation of platforms a nd laying of pipelines. (12) Single buoy mooring systems, mooring ropes, fittings like cha ins, shackles, couplings ma rine hoses and oil tankers to be used for oil storage and connected equipment, Tanks used for storage of oil, condensate, coal bed methane, water, mud, chemicals and related materials. (13) All types of fully equipped vessels and ot her units /equipment requir ed for pollution cont rol, fire prevention, fire fighting, safety items like S urviva l Cra ft, Life Raft, fir e and ga s detection equipment, including H2S monitoring equipment. (14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment. (15) All types of valves including high press ure valves. (16) Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets. (17) Non-directional r adio beacons, intrinsically safe walkie-talkies, dir ectiona l finders, EPIRV, electronic individual security devices inclu ding electronic access cont rol system. (18) Specialized antenna system, simplex telex over r adio terminals, channel micro wa ve systems, test and mea surement equipment. (19) X-ba nd rada r transponders, area surveilla nce system. (20) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings, perfora tion equipment and explosives (21) Wellhead and Christmas trees, including valves, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down panels. (22) Cathodic Protection Systems including anodes. - 6 - Ex-318/2017 (23) Technical drawings, maps, literature, da ta tapes, Operational and Ma intenance Manua ls required for petroleum or coal bed methane operations. (24) Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repa iring or maintenance of the goods specified in this List.Explanation. – (1)In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2)The rules for the interpr etation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the Genera l Expla natory Notes of the First Schedule sha ll, so far as may be, apply to the interpretation of this notification. 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATION No. 4/2017State Tax (Rate)No. J.21011/1/2017-TAX(iii), the 7th July, 2017. In exercise of the powers conferred by sub- section (3) of section 9 of the Mizoram Goods and Services Ta x Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tar iff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresp onding entry in column (4), in respect of which the state tax shall be paid on reverse cha rge basis by the recipient of the int ra-state supply of such goods as specified in the corr esponding entry in column (5) and all the pr ovisions of the said Act shall apply to such recipient, namely:- TABLE S . Tariff item, Description ofSupplier of goodsRecipient of supply N o . sub-heading, supply of Goods heading or Chapter (1)(2)(3)(4) (5) 1.0801Cashew nuts,AgriculturistAny registered person not shelled or peeled 2. 1404 90 10Bidi wrapperAgriculturistAny registered person leaves (tendu) 3.2401Tobacco leavesAgriculturistAny registered person 4. 5004 to 5006Silk yarnAny person whoAny registered person manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 319 - 2 - Ex-319/2017 5.-Supply of lottery.State Government, Lottery distributor or selling agent. Union Territory orExplanation .- F or the purposes of any local authoritythis entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of t he Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998). Explanation . – (1) In this Table, “ta riff it em”, “sub-heading”, “ heading” and “Chapter” shall mean r espectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpr etation of the First Schedule to the said Customs Tariff Act, 1975, including t he Section and Chapter Notes and the Genera l Expla natory Notes of the First Schedule sha ll, so far as may be, apply to the interpretation of this notification. 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commissioner & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. J.21011/1/2017-TAX(iv), the 7th July, 2017.In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the ta riff item, heading, sub-heading or Chapter, as the case may be, as s pecified in the corresponding entry in column (2) of the said Table, in resp ect of which no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies). TABLE S.No.Tariff item,Description of Goods heading, sub-heading or Chapter (1)(2) (3) 1.5007Woven fabrics of silk or of silk waste 2.5111 to 5113Woven fabrics of wool or of animal hair 3.5208 to 5212Woven fabrics of cotton 4.5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn 5.5407, 5408Woven fabrics of manmade textile materials 6.5512 to 5516Woven fabrics of ma nmade staple fibres 7.60Knit ted or crocheted fabrics [All goods] 8.8601Rail locomotives powered from an external source of elect ricit y or by elect ric accumulators 9.8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives a nd tenders thereof 10.8603Self-propelled ra ilway or tramway coaches, va ns and tr ucks, other than those of heading 8604 11.8604Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) VOL - XLVI Aizawl, Tuesday 11.7.2017 Asadha 20, S.E. 1939, Issue No. 320 - 2 - Ex-320/2017 12.8605Railway or tramway passenger coa ches, not self-propelled; luggage vans, post office coaches and ot her special purpose r ailway or tramway coaches, not self-pr opelled (excluding those of heading 8604) 13.8606Railway or t ramway goods vans and wagons, not self-propelled 14.8607Parts of ra ilway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and pa rts thereof 15.8608Railway or tramway track fixtures a nd fittings; mechanica l (inclu ding electro-mechanical) signa lling, safety or traffic control equipment for railways, tr amways, roads, inland waterways, parking facilities, port installations or a irfields; parts of the foregoingExplanation . – (1) In this Table, “ta riff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or cha pter, as specified in the Fir st Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpr etation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as ma y be, a pply to the interpreta tion of this notification. 2.This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commr. & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50