S.No.

Chapter, heading, subheading or tariff item of the First Schedule

Description of goods

Abatement as a percentage of retail sale price

(1)

(2)

(3)

(4)

1.

17 or 21

Preparations of other sugars

38

2.

1702

Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

38

3.

1704

Gums, whether or not sugar coated (including chewing gum, bubblegum and the like)

38

4.

170490

All goods, other than white chocolate

35

5.

170490

White chocolate

38

6.

18050000 or 18061000

Cocoa powder, whether or not containing added sugar or other sweetening matter

33

7.

1806

Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates

31.5

8.

1806

Other food preparations containing cocoa

33

9.

19012000 or 190190

All goods

31.5

10.

1904

All goods, other than goods falling under tariff item 1904 20 00

33

11.

19042000

All goods

35

12.

19053100 or 19059020

Biscuits

35

13.

19053211 or 19053290

Waffles and wafers, coated with chocolate or containing chocolate

33

14.

19053290

All goods, other than wafer biscuits

38

15.

19053219 or 19053290

Wafer biscuits

35

16.

210111 or 21011200

Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

33

17.

2102

All goods

33

18.

21069020

All goods, other than pan masala containing not more than 15% betel nut

44

19.

21069020

Pan masala containing not more than 15% betel nut

22

20.

2403

Pan masala containing tobacco

50

21.

21069030

All goods

33

22.

21069011

Sharbat

28

23.

21061000, 21069050, 21069070, 21069080, 21069091 or 21069099

All goods

38

24.

2201 or 2202

Mineral waters

48

25.

2201 or 2202

Aerated waters

40.5

26.

2209

Vinegar and substitutes for vinegar obtained from acetic acid

38

27.

24039910, 24039920 or 24039930

All goods

50

28.

25232100 or 252329

White cement, whether or not artificially coloured and whether or not with rapid hardening properties

33

29.

2710

Lubricating oils and Lubricating preparations

38

30.

30

Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems

35.5

31.

320420

Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores

33

32.

3206

All goods other than pigments and inorganic products of a kind used as luminophores

33

33.

3208, 3209 or 3210

All goods

35

34.

32129020

Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes

38

35.

3213

All goods

38

36.

3214

All goods

38

37.

3303, 3304, 3305 or 3307

All goods

38

38.

33061020

Toothpaste

33

39.

340119 or 34012000

Soap (other than paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent)

33

40.

340111, 340119 or 3402

Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes, other than goods falling under tariff item 3402 90 20

31.5

41.

3403

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anti-corrosion preparation and mould release preparations based on lubricants)

33

42.

3405

All goods

33

43.

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included

38

44.

3702

All goods, other than for X-ray and unexposed cinematographic films

38

45.

3808

Insecticides, fungicides, herbicides, weedicides and pesticides

33

46.

3808

Disinfectants and similar products

38

47.

38089340

Plant growth regulator

28

48.

38140010

Thinners

38

49.

3819

All goods

38

50.

38200000

Anti-freezing preparations and prepared de-icing fluids

38

51.

38249024or 38249090

Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale

38

52.

3919

Self adhesive tapes of plastics

38

53.

3923 or 3924

Insulated ware

43

54.

4816

Carbon paper, self-copy paper, duplicator stencils, of paper

38

55.

4818

Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, other than goods falling under tariff item 4818 50 00

38

56.

6401, 6402, 6403,6404 or 6405

The following goods, namely:-

(i) Footwear of retail sale price exceeding Rs.250/- and not exceeding Rs.750/- per pair

37

(ii) All other footwear

40

57.

650610

Safety headgear

38

58.

6907

Vitrified tiles, whether polished or not

43

59.

6908

Glazed tiles

43

60.

7321

Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven)

38

61.

7321

LPG gas stoves (with burners only, without other functions such as, grills or oven)

33

62.

7323 or 76151910

Pressure Cookers

28

63.

7324

Sanitary ware of iron or steel

38

64.

74182010

Sanitary ware of copper

38

65.

8212

Razors and razor blades (including razor blade blanks in strips)

38

66.

83052000 or 83059020

Staples in strips, paper clips, of base metal

38

67.

841451 or 841459

Electric fans

38

68.

8415

Window room air-conditioners and split air conditioners of capacity upto 3 tonnes

28

69.

8418

Refrigerators

38

70.

842121

Water filters and water purifiers, of a kind used for domestic purposes

33

71.

84221100 or 84221900

Dish washing machines

33

72.

8443

Facsimile machines

38

73.

84433100 or 844332

Printer whether or not combined with the functions of copying or facsimile transmission

23

74.

84439951

Ink cartridges, with print head assembly

23

75.

8450

Household or laundry-type washing machines, including machines which both wash and dry

38

76.

8469

Typewriters

33

77.

8470

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, other than goods falling under sub-heading 8470 50 and 8470 90

38

78.

847130

All goods

22.5

79.

847160

All goods

23

80.

84729010

Stapling machines

38

81.

8506

All goods, other than parts falling under tariff item 8506 90 00

36.5

82.

8508

All goods, other than parts falling under tariff item 8508 70 00

38

83.

8509

All goods, other than parts falling under tariff item 8509 90 00

36.5

84.

8510

All goods, other than parts falling under tariff item 8510 90 00

36.5

85.

8513

All goods, other than parts falling under tariff item 8513 90 00

33

86.

8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes.

36.5

87.

8517

Telephone sets including telephones with cordless handsets; video phones;

38

88.

85176230

Modems (modulators – demodulators)

23

89.

85176960

Set top boxes for gaining access to internet

22

90.

8519

All goods, other than MP3 player or MPEG 4 player

38

91.

8521

All goods, other than MP3 player or MPEG 4 player

38

92.

85

MP3 player or MPEG 4 player

33

93.

8523

Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs

38

94.

8527

Pagers

33

95.

8527

Radio sets including transistors 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

33

96.

8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No. 93)

38

97.

8528

Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus

33

98.

8528

Monitors of a kind solely or principally used in an automatically data processing machine

23

99.

85287100

Set top boxes for television sets

22

100.

8536

All goods, other than goods falling under tariff item 85367000

38

101.

8539

The following goods, other than lamps for automobiles, namely:-

(ii) All other goods

38

102.

9006

Photographic (other than cinematographic) cameras

33

103.

9101 or 9102

All goods, other than braille watches

33

104.

9103 or 9105

Clocks

43

105.

9612

All goods

33

106.

9617

Vacuum flasks

38

107.

Any heading

Parts, components and assemblies of automobiles

31.5

108.

96032100

Toothbrush

28.5