THIRD SCHEDULE

[section 4(1)(a)(ii)]

Serial Number             Description of goods

(1)                                         (2)

1. Agricultural implements not operated manually or not driven by animal

2. All kinds of bricks including fly ash bricks; refractory bricks and the like; ashphaltic roofing sheets; earthen tiles.

3. All processed fruit and vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed container or otherwise)

4. All types of yarn other than cotton and silk yarn in hank; sewing thread

5. All utensils including pressure cookers and pans and cutlery, but excluding stoves, trays, baskets and other containers, furniture, instruments, implements and tools used in kitchen or household and utensils made of precious metals.

6. Animal hair

7. Arecanut and powder

8. Bamboo and cane including bamboo splints and sticks

9. Bearings, (excluding parts of motor vehicles) namely.-

(1) Ball bearings

(2) Tapered roller bearings including cone and tapered roller assemblies

(3) Speherical roller bearings

(4) Needle roller bearings

(5) Other cylindrical roller bearings

(6) Other, including combined ball or roller bearings

(7) Plummer blocks, bearing housing, locate rings and covers, adopter withdrawal sleeves, locknut, lock-washer clamps and rolling elements

10. Beedi leaves

11. Beehive

12. Beltings, namely, Transmission, conveyor or elevator belts or belting of vulcanized rubber whether combined with any textile material or otherwise.

13. Bicycles, tandem cycles, cycle combinations, cycle-rickshaws, children?s tricycles and similar articles and parts and accessories thereof including their tyres, tubes and flaps.

14. Biomass briquettes

15. Bitumen and cold tar.

16. Bone meal

17. Buckets made of iron and steel, aluminium, plastic or other materials except precious metals

18. Bulk Drugs

19. Candles

20. Capital goods as may be notified

21. Centrifugal and monoblock and submersible pumpsets and parts

22. Chalk stick

23. Chemical fertilizers, chemical fertilizer mixtures; bio-fertilizers, micro nutrients, gypsum, plant growth promoters and regulators; rodenticides, fungicides, weedicides and herbicides; insecticides or pesticides but excluding phenyl, liquid toilet cleaners, floor cleaners, mosquito coils, mosquito repellants and the like used for nonagricultural or non-horticultural purposes.

24. Coffee beans and seeds (whether raw or roasted); cocoa pods and beans; green tea leaf and chicory.

25. Coir and coir products excluding rubberised coir products

26. Combs

27. Cotton waste and cotton yarn waste.

28. Crucibles

29. Cups and plates of paper and plastics

30. HDPE and other plastic woven fabrics

31. Edible oils (Non-refined and refined), but excluding coconut oil sold in sachets, bottles or tins of 200 grams or 200 mililitre each or less, including when such consumer containers are sold in bulk in a common container; oil cake.

32. Embroidery or zari articles, that is to say,-imi,zari,kasab,saima dabka,chumki,gota sitara, naqsi,kora,glass bead,badia, gizal

33. Exercise books, student note books, graph books and laboratory note books.

34. Exim scrips, REP licenses, special import licenses (SIL), value based advance licenses (VABAL), Export quotas, DEPB licenses, copyrights, patents and the like including software licences by whatever name called.

35. Feeding bottle and nipple

36. Fibres of all kinds and Fibre Waste

37. Fireclay, clay, coal ash, coal boiler ash, fly ash, coal cinder ash, coal powder and clinker.

38. Flour (Atta), Maida and Soji of wheat; flour and soji of rice; soji and poha of maize; flour of pulses

39. Fried gram

40. Hand pumps, parts and fittings

41. Handicrafts excluding furniture

42. Honey

43. Hose pipes and fittings thereof excluding parts of motor vehicles

44. Hosiery goods

45. Husk and bran of cereals and pulses.

46. Ice

47. Idol made of clay and clay lamps

48. Imitation Jewellery, Synthetic gems and hairpins

49. Incence sticks commonly known as agarbathi, dhupkathi or dhupbathi including sambrani and lobana

50. Indian musical instruments namely, Veena, violin, tambura, mridanga, ghatam, khanjira, harmonium, flute, star, sarod, santoor, dilruba, nadaswara, dolu, tabla, shehnai, pakwaz, vichitra veena, gotu vadyam, morsing, chande, triangle, rudraveena and sarangi and parts and accessories thereof.

51. Industrial inputs and packing materials as may be notified

52. Industrial cables other than copper and alluminium single core PVC cable upto six square milimetre for use upto1100 Volts.

53. IT Products including telecommunication equipments as may be notified.

54. Kerosene lamps and lanterns, petromax, glass chimney

55. Kerosene oil sold through Public Distribution System ( PDS)

56. Khova

57. Kites

58. Lignite

59. Lime, limestone, products of lime, dolomite and other white washing materials.

59-A. Liquor including beer, fenny, liqueur and wine .

60. Medical and pharmaceutical preparations; Medicated ointments manufactured or imported under license granted under the Drugs and Cosmetics Act 1940; Light liquid paraffin of IP grade; Wadding gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes; Surgical gloves and Syringes including needles Diagnostic or laboratory reagents including prepared diagnostic or laboratory reagents

61. Medical equipments, devices and implants

62. Medicinal plants, roots, herbs and barks used in the preparation of Ayurvedic medicines.

63. Mixed PVC stabilizer ;plastic boxes, cases and crates for conveyance or packing of goods

64. Moulded plastic footwear fully made of plastic and of single mould, hawai chappals (rubber) and their straps.

65. Napa Slabs (Rough flooring stones) and Shahabad stones

66. Non-ferrous castings

67. Non-ferrous metals and alloys; Ingots, slabs, blocks, billets, sheets, circles, hoops, strips, bars, rods, rounds, squares, flats and other extrusions of Aluminium, brass, bronze, copper, cadmium, lead and zinc, metal powders, metal pastes of all types and grades, metal scraps and waste.

68. Oil Seeds other than those specified in serial number 30

69. (i) Paper of all kinds including ammonia paper, blotting paper, carbon paper, cellophane, PVC coated paper, stencil paper, tissue paper, water proof paper, art boards, card boards, corrugated boards, duplex boards, pulp boards, straw boards, triplex boards and the like, but excluding photographic paper.

(ii) Waste paper, paper waste and newsprint.

70. Pipes, tubes and fittings of all kinds excluding electrical conduit pipes and its fittings.

71. Printed materials other than books meant for reading; stationary articles namely, Account books, paper envelopes, diaries, calendars, race cards, catalogues, greeting cards, invitation cards, humour post cards, picture post cards, cards for special occasions, photo and stamp albums, computer stationery.

72. Printing ink excluding toner and cartridges.

73. Meat including flesh of poultry, fish, prawns, shrimps and lobsters when cured or frozen or processed.

74. Pulp of bamboo, wood and paper.

75. Pulses other than those specified in serial number 30.

76. Rail coaches, engines, wagons and parts thereof.

77. Rakhi

78. Readymade garments, clothing accessories and other made up textile articles:-

(1) Clothing accessories including socks, stockings, gloves, shawls, scarves, mufflers, mantillas, veils, ties, bow-ties, knitted or crocheted

(2) Clothing accessories, not knitted or crocheted, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils,ties, bow-ties, cravats, gloves – headbands

(3) Blankets and travelling rugs

(4) Bed linen, table linen, toilet linen and kitchen linen and other made ups

(5) Curtains (including drapes) and interior blinds; curtain and bed valances

(6) Other furnishing articles

(7) Woven labels, badges and the like.

79. Religious pictures not for use as calendar

80. Renewable energy devices and parts thereof

81. Sacred thread (janivara)

82. Safety matches

83. Sand and grits

84. Sewing machines and parts and accessories thereof

85. Ship and other water vessels including non-mechanised country boats

86. Skimmed milk powder ,UHT milk and cottage cheese

87. Solvent oil other than organic solvent oil

88. Spectacles, lenses and frames including attachments, parts and accessories thereof but excluding sunglasses and goggles and their lenses, frames, other attachments, parts and accessories; contact lens and lens cleaner

89. Spices in all forms including jeera (cumin seeds), methi, poppy seeds (kaskas), Corriander (dhaniya), shajeera, somph, katha, azwan, kabab chini, bhojur phool, tejpatha, japatri, nutmeg (marathamoggu), kalhoovu, aniseed, turmeric, cardamom, pepper, cinnamon, dal chinny,cloves, tamarind and dry chillies; including cut chillies, spent chillies and chilly seeds, but excluding spices in the form of masala powder, instant mixes or other mixtures containing more than one spice or a spice with any other material wet dates; Hing (Asafoetida)

90. Sports goods (indoor and out door) including body building equipments, but excluding wearing apparels and footwear.

91. Starch including sago; tamarind seed and tamarind powder

92. Tea

93. Tools, namely.-

(1) Hand saws; blades for saw of all kinds

(2) Pliers including cutting pliers

(3) Hand operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handle

(4) Drilling, threading or tapping tools

(5) Planes, chisels, gouges and similar cutting tools for working wood

(6) Screwdrivers

(7) Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools including dies for drawing orextruding metal, and rock drilling or earth boring tools.

(8) Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor.

94. Toys excluding electronic toys

95. Tractors and Power tillers, their parts and accessories including trailers, but excluding batteries, tyres, tubes and flaps.

96. Transmission towers (electrical) and wires, and conductors such as Aluminium conductor steel reinforced.

97. Umbrella except garden umbrella

98. Vegetable oil including gingili oil, bran oil and castor oil excluding vegetable oil use as toilet article and edible oil.

99. Welding Electrodes of all kinds, graphite electrodes including anodes, welding rods, soldering rods and soldering wires

100. Writing instruments and writing ink, namely.-

(1) Ball point pens

(2) Felt tipped and other porous-tipped pens and markers

(3) Indian ink drawing pens

(4) Fountain pens

(5) Propelling or sliding pencils

(6) Refills for ball point pens, comprising the ball point and the ink reservoir

(7) Pen nibs and nib points

(8) Pencils and crayons with leads encased in a rigid sheath

(9) Pencil leads, black or coloured

(10) Pastels and drawing charcoals other than chalks

(11) Geometry boxes, colour boxes, pencil sharpeners

(12) Writing ink