1. In this Schedule, “heading”, “sub-heading” and “tariff item” mean respectively a heading, sub-heading and tariff item in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the said First Schedule shall, apply to the interpretation of this Schedule.
| S.No. | Heading, sub-heading or tariff item | Description of goods |
|---|
| (1) | (2) | (3) |
|---|
| 1. | 04029110 or 04029920 | Concentrated (condensed) milk, whether sweetened or not put up in unit containers and ordinarily intended for sale |
| 2. | 1702 | Preparation of other sugar |
| 3. | 1702 | Sugar syrups not containing added flavouring or colouring matter, artificial honey whether or not mixed with natural honey; caramel |
| 4. | 1704 | Gums, whether not sugar coated (including chewing gum, bubble gum and the like) |
| 5. | 170490 | All goods |
| 6. | 18050000 or 18061000 | Cocoa powder, whether or not containing added sugar or other sweetening matter |
| 7. | 1806 | Other food preparations containing cocoa. |
| 8. | 18069010 | Chocolates in any form, whether or not containing nuts, fruit, kernels or fruits including drinking chocolates |
| 9. | 19012000 or 190190 | All goods |
| 10. | 1902 | All goods other than seviyan (Vermicelli) |
| 11. | 1904 | All goods |
| 12. | 19053100 or 19059020 | Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power |
| 13. | 19053211 or 19053290 | Waffles and wafers, coated with chocolate or containing chocolate |
| 14. | 19053219 or 19053290 | All goods |
| 15. | 21011100 or 2101 1200 | Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
| 16. | 2102 | All goods |
| 17. | 21050000 | Ice cream and other edible ice, whether or not containing cocoa |
| 18. | 21069020 | Pan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion |
| 19. | 21069030 | Betel nuts powder known as “Supari” |
| 20. | 21069011 | Sharbat |
| 21. | 21061000, 21069019, 21069040, 21069050, 21069060, 21069070, 21069080, 21069091, 21069099 | Edible preparations (excluding “Prasad or prasadam”), not elsewhere specified or included, bearing a brand name |
| 22. | 2201 | Waters, including natural or artificial mineral waters (excluding Aerated waters), bearing a brand name |
| 23. | 22011020 | Aerated waters |
| 24. | 22021010 | Aerated waters |
| 25. | 22021090 | Waters, including mineral waters, bearing a brand name |
| 26. | 2209 | Vinegar and substitutes for vinegar obtained from acetic acid |
| 27. | 24039910, 24039920, 24039930 | Chewing tobacco and preparations containing chewing tabacco |
| 28. | 24039990 | Pan masala containing tobacco |
| 29. | 25232100 | White cement, whether or not artificially coloured and whether or not with rapid hardening properties |
| 30. | 2710 | Lubricating oils and lubricating preparations |
| 31. | 3004 | (i) Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic;
Medicaments (other than patent or proprietary) other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems.
Explanation. - For the purposes of this heading, "Patent or proprietary medicaments" means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely:-
(a) the Indian Pharmacopoeia;
(b) the International Pharmacopoeia;
(c) the National Formulary of India;
(d) the British Pharmacopoeia;
(e) the british Pharmaceutical Codex;
(f) the British Veterinary Codex;
(g) the United States Pharmacopoeia;
(h) the National Formulary of the U.S.A.;
(i) the Dental Formulary of the U.S.A.; and
(j) the State Pharmacopoeia of the U.S.S.R.,
or which is a brand name, that is, a name or a registered trade mark under the Trade marks Act, 1999 (47 of 1999), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person. |
| 32. | 320420 or 32049000 | Synthetic organic products of a kind used as florescent brightening agents or as a luminophores |
| 33. | 3206 | All goods other than pigments and inorganic products of a kind used as luminophores |
| 34. | 3208 or 3209 or 3210 | All goods |
| 35. | 321290 | Dyes and other colouring matter put up in forms or small packing of kind used for domestic or laboratory purposes |
| 36. | (i) 3213 | All goods |
| (ii) 3214 | All goods excluding primers (heading 3208), varnishes (heading 3209) |
| 37. | (i) 3303 | Perfumes and toilet waters, not containing the substances specified in Note 1(d) to this Chapter. |
| (ii) 3304 or 3305 | All goods |
| 38. | 3306 | Toothpaste |
| 39. | 3307 | All goods, not containing the substances specified in Note 1(d) to this Chapter |
| 40. | 3401 | Soaps in any form other than the following :
(i) soap, other than for toilet use, whether or not containing medicament or disinfectant;
(ii) soap, in or in relation to the manufacture of which no process has been carried on with the aid of power or of steam; and
(iii) laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any orgainsation approved by the said Commission for the purpose of manufacture of such soaps |
| 41. | (i) 3401 | Organic surface-active products and preparations for use as soap in the form of bars, cakes, moulded pieces or shapes |
| (ii) 3402 | All goods other than sulphonated castor oil, fish oil or sperm oil |
| 42. | 3403 | Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants) |
| 43. | 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 |
| 44. | 3506 | Prepared glues and other prepared adhesives not elsewhere specified or inculded |
| 45. | 3702 | All goods other than for X-ray and cinematograph films, unexposed |
| 46. | 3808 | Insecticides, fungicides, herbicides, weedicides and pesticides |
| 47. | 3808 | Disinfectants and similar products |
| 48. | 38140010 | Thinners |
| 49. | 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils obtained from bituminous minerals |
| 50. | 38202000 | Anit-freezing preprations and prepared de-icing fluids |
| 51. | 3824 or 3825 | Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale |
| 52. | 3919 | Self-adhesive tapes of plastics |
| 53. | 3923 or 3924 | Insulated ware |
| 54. | 4816 | Cabron paper, self-copy paper, duplicator stencils, of paper |
| 55. | 4818 | Cleansing or facial tissues, handkerchiefs and towels of paper pulp, paper, cellulose wadding or webs of cellulose fibres |
| 56. | 6401 to 6405 | Footwear |
| 57. | 650610 | Safety headgear |
| 58. | 6907 | Vitrified tiles, whether polished or not |
| 59. | 6908 | Glazed tiles |
| 60. | 7321 | Cooking appliances and plate warmers |
| 61. | 7323 | Pressure cookers |
| 62. | 7324 | Sanitary ware of iron or steel |
| 63. | 7418 | Sanitary ware of copper |
| 64. | 76151910 | Pressure cookers |
| 65. | 8212 | Razor and razor blades (including razor blade blanks in strips) |
| 66. | 8305 | Staples in strips, paper clips of base metal |
| 67. | 8414 | Electric fans |
| 68. | 8415 | Window room air-conditioners and split air-conditioners of capacity up to 3 tonnes |
| 69. | 8418 | Refrigerators |
| 70. | 8421 | Water filters and water purifiers, of a kind used for domestic purposes |
| 71. | 8422 | Dish washing machines |
| Inserted-*71A. | 8443 | Fascimile machines |
| 72. | 8450 | Household or laundry type washing machines, including machines which both wash and dry |
| 73. | 8469 | Typewriters, other than braille typewriters. |
| 74. | 8470 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions |
| 75. | 8472 | Stapling machines (staplers) |
| 76. | 8506 | Primary cells and primary batteries |
| Inserted-*76A. | 8508 | Vacuum Cleaners with self contained electric motor |
| 77. | 8509 | [Substituted - *Electro-mechanical domestic appliances with self contained electric motor, other than vacuum cleaners of heading 8508]
Electro-mechanical domestic appliances with self-contained electric motor |
| 78. | 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electirc motor |
| 79. | 8513 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 |
| 80. | 8516 | Electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus, electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing iron; other electro-thermic appliances of a kind used for domestic purposes |
| 81. | 8517 | Telephone sets including telephones with cordless handsets; video phones; [Omitted- *facsimile machines ] |
| 82. | 8519 or 8520 | All goods |
| 83. | 8521 | All goods |
| 84. | 8523 | [Substituted - *Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs ]
Unrecorded audio cassettes |
| 85. | [Omitted- *8523 | Video cassettes] |
| 86. | [Omitted- *8523 | Magnetic discs] |
| 87. | [Omitted- *8524 | Video cassettes] |
| 88. | [Omitted- *8524 | Magnetic discs] |
| 89. | 8525 | Pagers, cellular or mobile phones |
| Substituted-*89. | 8525 or 8517 | Cellular or mobile phones |
| Substituted-*89A. | 8527 | Pagers |
| 90. | 8527 | Radio sets including transistor sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it |
| 91. | 8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing with sound recording or reproducing apparatus or a clock |
| 92. | 8528 | Television receivers (including video monitors and video projectors), whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus |
| 93. | 8536 | All goods |
| 94. | 8539 | Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps |
| 95. | 9006 | Photographic (other than cinematographic) cameras |
| 96. | 9101 or 9102 | Watches other than braille watches |
| 97. | 9103 or 9105 | Clocks |
| 98. | 9612 | All goods |
| 99. | 9617 | Vacuum flasks. |
| Inserted-*100. | Any heading | Parts, components and assemblies of automobiles |
| Inserted-*101. | 38083040 | Plant-growth regulator |
| Inserted-*102. | 96032100 | Toothbrush |
(Note:- In above Third Schedule * mark has been amended vide Union Budget 2006-2007 -Finance Bill and