S.No.

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

Description of the excisable goods

(1)

(2)

(3)

1

1302 19 20, 1302 19 30

Cashew shell liquid (CNSL)

 ¹⁴[1A

0402 91 10 or 0402 99 20

Condensed milk put up in unit containers]

2

151710

Margarine

⁹[2A

1701

Jaggery Powder]

3

1904 10 20

Paws, Mudi and the like

^6Omitted[4]

20

All goods

5

2101

Coffee or tea pre-mixes

6

2103

Sauces,   ketchup   and   the   like   and   preparations therefor

7

2104

Soups and broths and preparations therefor

8

2106 90

All kinds of food mixes, including instant food mixes

9

2106 90 30

Betelnut product known as ―supari‖

10

2106 90 99

(i) Ready to eat packaged food,

(ii) Milk   containing   edible   nuts   with   sugar   or other ingredients

^6Omitted[11]

2202 90 20

All goods

12

¹⁶[2202 99 30]

^Old[2202 90 30]

Flavoured Milk of Animal origin

13

¹⁶[2202 99 90]

^Old[2202 90 90]

Tender coconut water

14

26 or any chapter

Fly ash

15

28 or 38

¹[Silicon in all forms other than silicon wafers] ^Old[Silicon in all forms]

16

2847 00 00

Medicinal grade hydrogen peroxide

17

28,29 or 30

Anaesthetics

18

28

Potassium Iodate

19

30

Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia

20

30

Intravenous fluids, which are used for sugar, electrolyte or fluid replenishment

21

31

¹[all goods, other than those which are clearly not to be used as fertilizers]

^Old[All   goods,   other   than   those   which   are   clearly not to be used-(a) as fertilizers; or

(b) in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product.]

22

3215 90 40

Drawing ink

23

3306 10 10

Tooth Powder

24

3406 00 10

Candles

25

39

Products of jute and phenolic resins manufactured by pultrusion process, containing at least forty per cent. by weight of jute

26

3903

Unexpanded polystyrene beads purchased by the Malaria Research Centre

27

39 or 40

Nipples for feeding bottles

28

4015

Surgical rubber gloves or medical examination rubber gloves

29

44 or any Chapter

Resin bonded bamboomat board, with or without veneer in between

⁹[29A

44 or any Chapter

Flattened bamboo boards

29B

44 or any Chapter

Bamboo flooring tiles]

30

4410 or 4411

Coir composite boards, coir matting boards, coir boards

31

48 or any chapter

Leather board

32

4802

Writing or printing paper for printing of educational textbooks

33

4802

Paper    or    paperboard,    in    the    manufacture    of which,-(i)   the   principal   process   of   lifting   the   pulp   is done by hand; and

(ii) if power driven sheet forming equipment is used, the Cylinder Mould Vat does not exceed 40 inches

^6Omitted[^3Omitted[34]]

4818 40 10

All goods

^6Omitted[^3Omitted[35]]

4818 40 90

All goods

36

4820

Notebooks and exercise books

^8omitted[37

57

The following goods, namely:-

(a) Hand-made carpets, whether or not any machines have been used to achieve better finish during pre-weaving or post weaving operations;

(b)     Carpets and other textile floor coverings,
knotted, woven, tufted or flocked of coconut
fibres (coir) or jute, whether or not made up, in
or in relation to the manufacture of which any
process is ordinarily carried on with the aid of
machines; and

(c)         Other carpets and other textile floor
coverings of coconut fibres(coir) or jute,
whether or not made up.

Explanation.- For the purpose of Chapter 57 the term ―machines‖ shall not include manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitted guns.]

38

5906 10 00

Adhesive tapes of a width not exceeding 20 cm

39

6305

Laminated jute bags

^6Omitted[40]

6602 00 00

All goods

41

68 or 69

Sand lime bricks

42

69

Burnt Clay tiles conforming to IS specification No.3367-1975

43

69

Ceramic tiles, on which the appropriate duty of excise under the First Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975) has already been paid, subjected to the process of printing, decorating or ornamenting in a factory which does not have the facilities (including plant and equipment) of producing ceramic tiles.

^6Omitted[44]

6904 10 00

All goods

^Omitted[45

6905 10 00

Roofing tiles]

46

70

Glassware produced by mouth –blown process

47

7015 10

Glasses for corrective spectacles and flint buttons

^Old[48]

7113

Articles     of     jewellery     manufactured     or     sold under a brand name

Explanation   -   1.     For the purpose  of this exemption, ―brand name‖ means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such   name   or   mark   with   or   without   any indication of the identity of that person.

2.Hallmarking of the jewellery shall not be considered to be branding.

3.An identity put by a jeweller or the job worker,   commonly   known   as   ‗house-mark‘ shall not be considered as brand name.

Articles of goldsmiths’ or silversmiths’ wares of precious metal or of metal clad with precious metal, bearing a brand name, except gold coins of purity 99.5% and above and silver coins of purity 99.9% and above.

Explanation.- For the purposes of this exemption,-

(1) “brand name” means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person;

(2) an identity put by a jeweller or the job worker, commonly known as ‘house-mark’ shall not be considered as a brand name

^Old[49]

7114

Articles, other than jewellery, of—

(a)   gold,

(b)  silver,

(c)   platinum,

(d)  palladium,

(e)   rhodium,

(f)   iridium,

(g)   osmium, or
(h) ruthenium,

manufactured or sold under a brand name.

Explanation.   -   1.     For the purpose  of this exemption, ―brand name means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so to indicate, a connection in the course of trade between the product and some person using such   name   or   mark   with   or   without   any indication of the identity of that person.

2. An identity put by a jeweller or the job worker,   commonly   known   as   ‗house-mark‘ shall not be considered as brand name.

^2Omitted[3. articles   in  relation  to  gold   shall   mean anything ( other than ornaments), in a finished form,   made   of,   or   manufactured   from   or containing, gold and includes any gold coin and broken pieces of an article of gold but does not] include primary gold, that is to say, gold in any unfinished or semi-finished form including ingots, bars, blocks slabs, billets, shots, pellets, rods, sheets, foils and wires.

50

7310 or 7326 or any other Chapter

Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners

51

7321 or 7418 19 or 7419 99

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel, copper or copper alloy

52

7319

Sewing needles

53

7323 or 7418 or 7615

¹⁵[All goods other than disposable aluminium foil containers, parts and pressure cookers]

^OLD[All goods other than parts and pressure cookers]

^6Omitted[54]

8215

All goods

^2Omitted[55]

8445, 8448, 8483 (except 8483 10 10) 8484 [8487 90 00]

Goods required by a jute mill for making jute textiles

56

8421 21 20

Water filters functioning without electricity and replaceable kits thereof

57

844250

Printing blocks and printing types

58

8452

¹²[Sewing machines other than those operated with electric motors, whether in-built or attachable to the body]

^Old[Sewing machines other than those with inbuilt motors]

59

8479

Composting Machines]

60

8517 or 8525 60

¹[Radio trunking terminals]

^Old[Mobile handsets including Cellular Phones and Radio trunking terminals]

¹⁸[61

8517

Wireless data modem cards with PCMCIA or USB or PCI express ports

62

8523

The following goods, namely:-(a)     Recorded     audio     compact     discs     (CDs);

(b)     Recorded    video    compact    discs    (VCDs);

(c)     Recorded     digital      video     discs     (DVDs);

(d)   Sound recorded magnetic tapes of width not
exceeding 6.5 millimeters, whether in spools, or
reels         or         in         other         form         of         packing;

(e)    Recorded media for television and sound
recording such as video  tapes  and video  discs;

(f)   Recorded audio cassettes

^13Omitted[63]

8523 52

Recorded smart cards

64

8523 59 10

Recorded proximity cards and tags

^6Omitted[65]

8601 to 8606

¹[All goods (except Railway track machines falling under tariff item 8604 00 00)]

^Old[All goods (except Railway track machines falling under tariff item 8640 00 00)]

66

8712

Bicycles and other cycles

67

9001 40, 9001 50 00, or 9001 90 90

⁵[Spectacle lenses] ^Old[Spectacle lenses and intraocular lenses]

68

9004 90

Spectacles

69

9017, 8486 40 00

Mathematical calculating instruments and pantographs

70

9017

Other drawing and marking out instruments

71

9027

Kits manufactured by M/s. Hindustan Antibiotics Limited, Pimpri, for testing narcotic

drugs and psychotropic substances Explanation.-For the purposes of this entry,-

(a)       ―narcotic drugs‖ and ―psychotropic
substances‖ shall have the meanings
respectively assigned to them in clause (xiv)
and clause (xxiii) of section 2 of the Narcotic
Drugs and Psychotropic Substances Act, 1985
(61                              of                             1985);

(b)       ―kits for testing narcotic drugs and
psychotropic substances‖ means kits consisting
of chemical reagents in small bottles for testing
narcotic drugs and psychotropic substances
manufactured by M/s. Hindustan Antibiotics
Limited, Pimpri, including test tubes droppers,
test plates and similar other accessories supplied
with such kits

72

9404

Coir products

73

9404

Products wholly made of quilted textile materials

74

9405 50 31

Kerosene pressure lantern

75

95

Sports goods other than articles and equipments for general physical exercise

76

9608

Following goods, namely:-(i)   Pens   of   value   not   exceeding   Rs.   200   per piece;

(ii) Ball point pens of value not exceeding Rs. 200 per piece;

(iii) Refills of ball point pens specified in (ii) above;

(iv) Pencils