Third Schedule has been amended. Some entries have been modified and some entries have been inserted in this Schedule with effect from 11.05.2005 - F.101(328)/2005-Fin.(A/Cs)(ii)/548 - Delhi Value Added Tax

Third Schedule has been amended. Some entries have been modified and some entries have been inserted in this Schedule with effect from 11.05.2005 GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI FINANCE (ACCOUNTS) DEPARTMENT DELHI SACHIVALAYA, I.P.ESTATE: NEW DELHI-02 No.F.101(328)/2005-Fin.(A/Cs)(ii)/548 Dated: 11.05.2005 NOTIFICATION No.F.101(328)/2005-Fin.(A/Cs)(ii)/548 - WHEREAS the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do. Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) , the Lt. Governor of the National Capital Territory of Delhi hereby makes the following amendments in the Third Schedule appended to the said Act, namely:- AMENDMENTS In the Third Schedule 2 appended to the said Act- (1) for the existing entry at Sl.No.6, the following entry shall be substituted, namely- 6. All utensils including pressure cookers/pans except utensils made of precious metals ; (2) for the existing entry at Sl.No.9, the following entry shall be substituted, namely- 9. Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements ; (3) for the existing entry at Sl.No.12, the following entry shall be substituted, namely- 12. Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof ; (4) for the existing entry at Sl.No.16, the following entry shall be substituted, namely- 16. Drugs Medicines including vaccines, syringes and dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade ; (5) for the existing entry at Sl.No.17, the following entry shall be substituted, namely- 17. Castings including all metal castings ; (6) for the existing entry at Sl.No.20, the following entry shall be substituted, namely- 20. Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides, chemical fertilizers, pesticides, weedicides and insecticides ; (7) in the entry at Sl. No. 24, after the words sugar and before the words and tobacco , the words , textile shall be inserted. (8) for the existing entry at Sl.No.25, the following entry shall be substituted, namely- 25. Edible oils and oiled cake. ; (9) for the existing entry at Sl.No.31, the following entry shall be substituted, namely- 31. Fried and roasted grams ; (10) for the existing entry at Sl.No.32, the following entry shall be substituted, namely- 32. Edible varieties of rub gur ; (11) for the existing entry at Sl.No.46, the following entry shall be substituted, namely- 46. Napa slabs (rough flooring stones) Shahabad stones ; (12) for the existing entry at Sl.No.50, the following entry shall be substituted, namely- 50. Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof ; (13) for the existing entry at Sl.No.51, the following entry shall be substituted, namely- 51. Plastic footwears including moulded plastic footwear and hawai Chappal and straps thereof ; (14) for the existing entry at Sl.No.56, the following entry shall be substituted, namely- 56. Railway coaches, engines, wagons and part thereof ; (15) for the existing entry at Sl.No.57, the following entry shall be substituted, namely- 57. Readymade garments but not including those made of khadi. ; (16). The entry at Sl. No. 60 shall be omitted. (17) for the existing entry at Sl.No.61, the following entry shall be substituted, namely- 61. Sewing machines, its parts and accessories. ; (18) for the existing entry at Sl.No.63, the following entry shall be substituted, namely- 63. Silk Fabrics including silk sarees but excluding handloom silk unless covered by Additional Excise Duty. ; (19) for the existing entry at Sl.No.64, the following entry shall be substituted, namely- 64. Skimmed milk powder and UHT milk ; (20) for the existing entry at Sl.No.65, the following entry shall be substituted, namely- 65. Solvent oils. ; (21) for the existing entry at Sl.No.66, the following entry shall be substituted, namely- 66. All kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chilies, kankaul mirch. ; (22) for the existing entry at Sl.No.73, the following entry shall be substituted, namely- 73. Umbrella, its parts and accessories thereof except garden Umbrella ; (23) for the existing entry at Sl.No.76, the following entry shall be substituted, namely- 76. Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpeners ; (24) for the existing entry at Sl.No.77, the following entry shall be substituted, namely- 77. Processed meat, poultry, fish and processed or preserved vegetables and fruits, etc. including fruit jams, jelly, pickle, fruits squash, paste, fruit drink and fruit jus whether in sealed container or otherwise ; (25) for the existing entry at Sl.No.80, the following entry shall be substituted, namely- 80. Embroidery and Zari items that is to say, (i) imi, (ii) zari, (iii) kasab, (iv) salma, (v) dabka, (vi) chumki, (vii) gota, (viii) sitara, (ix) naqsi, (x) kora, (xi) glass bead, (xii) badla and (xiii) gizai ; (26) in the entry at Sl.No. 81- (i) the words gola, and the words seik narial, occurring after the words khumbha and guchchi and before the words gole ka burada and after the words gole ka burada and before the words til shall respectively be omitted; (ii) after the words kesar occurring at the end, the words dry fruits shall be inserted; (27) for the existing entry at Sl.No.83, the following entry shall be substituted, namely- 83. Plastic granules, plastic powder and master batches ; (28) for the existing entry at Sl.No.84, the following entry shall be substituted, namely- 84. Industrial inputs as specified at Part-A of this notification ; (29) for the existing entry at Sl.No.85, the following entry shall be substituted, namely- 85. Sweetmeet and Halwai items as notified by this Government vide Notification No. F.4(18)/77-Fin. dated the 27 th Feb. 1978, that is to say- a) Halwas: 1. Halwa Sohan 2. Karachi Halwa (Pista) 3. Halwa Karachi (Badam) 4. Halwa Habshi (Egyptian) 5. Halwa Soft 6. Halwa Akharot 7. Halwa Sohan (Walnut) 8. Halwa Sohan Special ( Dudhiya) 9. Halwa Suji 10. Halwa Moong 11. Halwa Gajar 12. Halwa Bombai 13. Halwa Dipak b) Laddus: 14. Laddu Badam 15. Laddu Besan 16. Laddu Moong 17. Laddu Green Gram 18. Laddu Moti Choor 19. Laddu Khoya 20. Laddu Suji 21. Laddu Bundi 22. Laddu Maithi 23. Laddu Cholai 24. Laddu Til 25. Laddu Nishasta 26. Laddu Mohan 27. Paira Khoya 28. Paira Mathura c) Petha: 29. Petha Misri 30. Petha Angoor 31. Petha Gandhari 32. Petha Pan 33. Petha Cream Roll 34. Annanas d) Other Sweets: 35. Gulab Jaman 36. Parval 37. Likma Malai 38. Gileri Khurchan 39. Khoya Petha 40. Khoya Makhan Bara 41. Khoya Malpura 42. Milk Maisu 43. Malai Roll 44. Long Lata 45. Khurchan 46. Malai Tikka 47. Kalakand 48. Milk Tikki 49. Milk Cake 50. Barfi (Coconut) 51. Mango Sweet 52. Gulab Kand 53. Dar Bahisat 54. Barfi Pista 55. Barfi Badam 56. Barfi Moong 57. Barfi Khoya 58. Barfi Kesar Pak 59. Barfi Chocolate 60. Barfi Akharot 61. Barfi Standard (Pista Badam) 62. Barfi Moti Pak 63. Barfi Gajjar 64. Barfi Paitha 65. Barfi Ghiya 66. Barfi Besan 67. Barfi Angoor 68. Barfi Kashmiri 69. Barfi Dal Chak 70. Barfi Khir Mohan 71. Barfi Kala Jaman 72. Barfi Rasgulla Sukh 73. Rasgulla 74. Orange Rasgulla 75. Cham Cham 76. Dil Bahar 77. Ras Mehuri 78. Ras Bhari 79. Chhaina Murgi 80. Ras Malai 81 Raj Bhog 82. Malai Chop 83. Suriya 84. Pinni Dal Urd 85. Lachha Ghiya 86. Sohar Papri 87. Imarti 88. Maisu Pak 89. Balu Shahi 90. Makhan Bara 91. Nan Khatai of Besan 92. Nan Khatai of Suji 93. Phaini 94. Ghaivar 95. Andarse 96. Andarse ki Goli 97. Khajle 98. Malpua Suji 99. Malpua of Atta 100. Jalebi 101. Bundi 102. Guldana 103 Dil Khushal 104. Patisha 105. Khajur 106. Pinni Nishasta 107. Dhinda 108. Samosa Sweet 109. Chandrakala 110. Rasgulla Moong 111. Khera Patti 112. All Kinds of Gajak e) Namkeen: 113. Badam 114. Pista 115. Akharot 116. Chilgoza 117. Kharbuza seeds 118. Ratira 119. Kadu seeds 120. Seem seeds 121. Dal Biji 122 Potato Chips 123. Mongra 124 Dal Moong 125. Kabli Chana 126. Samosa 127. Dal Masoor 128. Saib 129. Namak Para 130 Lachha Alu 131. Mathri 132. Mathri Bengali 133. Mathri Rewa 134. Mathri Punjabi 135. Mathri Sonth 136. Tikkia Sonth 137. Khasta Kachori 138. Bairwari 139. Puri 140 All kinds of Pakoras f) Milk: 141. Curd Lassi (30) after the existing entry at Sl. No.85, the following entries shall be inserted, namely- 86.Capital goods as specified at Part-B of this notification. 87.Cottage cheese. 88. Non-mechanized boats used by fisherman for fishing. 89. Refractory monolithic. 90. Wooden crates. 91.Nuts bolts, screws and fasteners. 92. Medical equipment/devices and implants. 93. Clay including fire clay, fine china clay and ball clay. 94. Toys excluding electronic toys. 95. Honey. 96. Combs. 97. Insulators. 98. Cups and glasses of paper and plastics. 99. Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials. 100. Coal tar. 101. Computer stationery. 102. Writing ink. 103. Rice bran. 104. Bio-mass briquettes. 105. River sand and grit. 106. Wet dates. 107. Khoya/khoa. 108. Porridge. 109. Imitation jewellery. 110.Feeding bottle nipples. 111. Kerosene stove/lantern, petromax, glass chimney, hurricane lamp and its spares. 112. Hing (Asafoetida). 113. Fly ash. 114. Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06. 115. Spectacles, parts and components thereof, contact lens lens cleaner. 116.Jute and all kind of jute products including natural, dyed and bleached, diversified, plain and laminated jute products. 117. Imported textiles and fabrics. 118. Plastic and tin containers including barrels. 119. Buffing material and metal polish. 120. Paraffin wax of all grades/standards other than food grade standards including standard wax and slack wax. 121. Industrial perfumes and its concentrates. 122. Linear Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates. 123. All CDs and DVDs, whether recorded or unrecorded. 124. Willow vicker. 125. Mekhla chaddar. 126. Misri, patasha as part of prasad. 127. Sattu. 128. Handicrafts. 129. Cart driven by animals. 130. Chicken products. 131. Kirpan. 132. Prasadam by religious institutions. 133. Sacred Thread. 134. Tapioca. 135. Mat locally known as madhur, madhur kathi or cyperus. 136. Rattan, reed (in malayalam). 137. Plantain leaves. 138. Coconut fibre. 139. Chalk stalk. 140. Bamboo mating. 141. Animal shoe nails. 142. Husk including ground nut husk. 143. Appalam, vadam vathal. 144. Unprocessed green leaves of tea. 145. Leaf plates and cups pressed or stitched. 146. Agate. 147. Takhti. 148. Beehive. 149. Gamosha. 150. Bukhari. 151. Loi. 152. Pattu. 153. Gabba. 154. Kangri. 155.Quandakari. 156. Sabai grass and rope. 157. Sirali, bageshi, barroo, date leaves, baskets, made of bamboo. 158. Mat sticks and reed obtainable from cyperus kathi, mutha. 159. Candles. 160. Non-conventional Energy Devices. This notification shall come into force with immediate effect. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi. (T. S. Sethi) UNDER SECRETARY FINANCE (A/Cs) Dated: 11th May, 2005. No.F.101(328)/2005-Fin.(A/Cs)(ii)/549-558 Copy forwarded for information and necessary action to:- 1. The Pr. Secretary (GAD), Govt. of NCT of Delhi with one spare copy for its publication in Delhi Gazette Part-IV (extraordinary)in today s date. 2. The Secretary, Govt. of India, Ministry of Home Affairs, North Block, New Delhi 3. The Secretary, Govt. of India, Ministry of Finance, Deptt. of Revenue, Jeevan Deep Building, New Delhi 4. The Secretary to Finance Minister, GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi 5. The Pr. Secretary (Finance), GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi 6. The Commissioner, Value Added Tax, Bikri Kar Bhawan, IP Estate, New Delhi. 7. The Deputy Secretary (L J), GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi. 8. The Registrar, Sales Tax Appellate Tribunal, Bikri Kar Bhawan, I.P.Estate, New Delhi 9. VAT Officer(Policy), Sales Tax Department, Govt. of NCT of Delhi, New Delhi 10. Guard File. (T. S. SETHI) UNDER SECRETARY FINANCE (A/Cs) PART-A LIST OF INDUSTRIAL INPUTS UNDER DVAT Serial No. Heading No. Sub Heading No. Description of goods (1) (2) (3) (4) 1 15.01 Animal (including fish) fats and oils, crude, refined or purified 2 15.06 Glycerol, Crude, Glycerol Waters and Glycerol lyes 3 15.07 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 4 15.08 Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modfied; inedible mixtures or preparations of fats and oils of this chapter. 5 17.02 Liquid glucose (non medicinal), Dextrose Syrup. 6 2204.1 Denatured ethyl alcohol of any strength 7 2505 Sulphur, Barytes 8 26.02 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight 9 26.03 Copper ores and concentrates 10 26.04 Nickel ores and concentrates 11 26.05 Cobalt ores and concentrates 12 26.06 Aluminium ores and concentrates 13 26.07 Lead ores and concentrates 14 26.08 Zinc ores and concentrates 15 26.09 Tin ores and concentrates 16 26.1 Chromium ores and concentrates 17 26.11 Tungsten ores and concentrates 18 26.12 Uranium or Thorium ores and concentrates 19 26.13 Molybdenum ores and concentrates 20 26.14 Titanium ores and concentrates 21 26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates 22 26.16 Precious metal ores and concentrates 23 26.17 Other ores and concentrates 24 26.18 Granulated slag (slag sand) from the manufacture of iron or steel 25 26.21 Ground granulated blast-furnace slag (GGBS) 26 2707.1 Benzole 27 2707.2 Toluole 28 2707.3 Xylole 29 2707.4 Naphthalene 30 2707.5 Phenols 31 2707.60 2707.90 Creosote oils Mixed Xylene 32 2711.14 Butadene 33 2712.2 Normal Paraffin 34 2714.1 Bitumen 35 28.01 Fluorine, Chlorine, Bromine and Iodine 36 28.02 Sulphur, sublimed or precipitated; colloidal sulphur 37 28.03 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 38 28.04 Hydrogen, rare gases other than metals excluding oxygen (medicinal grade) 39 28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury 40 28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 41 28.07 Sulphuric acid and anhydrides thereof; Oleum 42 28.08 Nitric acid; sulphonitric acids 43 28.09 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids 44 28.1 Oxides of boron; boric acids 44(a) 28.11 Other organic acids and other Inorganic compounds of non- metal 45 28.12 Halides and halide oxides of non-metals 46 28.13 Sulphides of non-metals; commercial phosphorus trisulphide 47 28.14 Ammonia, anhydrous or in aqueous solution 48 28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium 49 28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium 50 28.17 Zinc oxide, zinc peroxide 51 2818.1 Aluminium hydroxide, aluminium calcides 52 28.19 Chromium oxides and hydroxides 53 28.2 Manganese oxides 54 2821.1 Iron oxides and hydroxides; 55 28.22 Cobalt oxides and hydroxides; commercial cobalt oxides 56 28.23 Titanium oxide 56(a) 28.24 Lead oxides, Read lead and Orange lead 57 28.25. Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides 58 28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts 59 28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides 60 28.28 Bleach liquid, Bleaching powder, sodium hypochlorides, sodium chloride 61 28.29 Chlorates and Perchlorates; Bromates and Perbromates; Iodates and periodates 62 28.3 Sulphides; Polysulphides 63 28.31 Dithionites and sulphoxylates 64 28.32 Sulphites; thiosulphates 65 2833 Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate, Strontium sulphate 66 2833.9 Basic Chromium Sulphate, sodium sulphate, Magnesium sulphate, Ferrous sulphate 67 28.34 Nitrites; nitrates 68 28.35 Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates, Sodium Tripoliuphosphate, Trisodium phosphate 69 28.36 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbanate 70 28.37 Cyanides, cyanide oxides and complex cyanides 71 28.38 Fulminates, cyanates and thiocyanates 71(a) 28.39 Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates of potassium, Magnesium Trisilicate 72 28.4 Borates; peroxoborates (perborates) 73 28.41 Sodium bichromate 74 2841.1 Sodium dichromate 75 2841.2 Potassium dichromate 76 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products 77 28.45 Isotopes other than those of heading No. 28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined 78 28.46 Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals 79 28.47 Hydrogen peroxide 80 28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus 81 28.49 Silicon carbide 82 2849.1 Calcium carbides. 83 28.5 Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.49 84 29.02 Cyclic Hydrocarbons 85 29.03 Halogenated derivatives of Hydrocarbons 86 29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated 87 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 88 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 89 29.07 Phenols; Phenol-Alcohols and their derivatives 90 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 91 29.09 Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives 92 29.1 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives 93 29.11 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives 94 29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde 95 29.13 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12 96 29.14 Acetone, NIBK, MEK, Cyclohexanone, diacetone alcohol and others 97 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 98 29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 99 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives 100 29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 101 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives 102 29.2 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 103 29.21 Amine-function compounds and derivatives and salts 104 29.22 Oxygen-function amino-compounds 105 29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids 106 29.24 Carboxyamide-function compounds; amide-function compounds of carbonic acid 107 29.25 Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds. 108 29.26 Nitrile-function compounds 109 29.27 Diazo-, Azo- or azoxy-compounds 110 29.28 Organic derivatives of hydrazine or of hydroxylamine 110(a) 29.29 Compounds with other nitrogenfunction 111 29.3 Organo-sulphur compounds 112 29.31 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 113 29.32 Heterocyclic compounds with oxygen heteroatom(s) only 114 29.33 Heterocyclic compounds with nitrogen heteroatom(s) only 115 29.34 Nucleic acids and their salts; other heterocyclic compounds 116 29.35 Sulphonamides 117 29.38 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives 118 29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 119 29.42 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 120 32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar 121 32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre- tanning excluding catechu or gambiar 122 32.03 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin excluding catechu or gambiar 123 32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar 124 32.05 Colour lakes; preparations based on colour lakes 125 3206 Pigments, Inorganic products of kind used as luminophores, Ultramarine and preparations, Lithphone and other pigments and preparations based on zink sulphide 126 3206.49 Red oxide, Bronze powder 127 3206.9 Master Batches, other colouring matter including ultra marine blue 128 32.07 Prepared pigments and all their derivatives 129 3207.1 Glass frit and other glass, in the form of powder, granules or flakes 130 3207.9 Other 131 32.11 Prepared driers. 132 32.12 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms (for example, bales, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes. 133 3215.9 Printing ink whether or not concentrated or solid. 133(a) 34.02 Silicon surfacted, Non-ionic, Sulphonated or sulphated oxide, Chlorine castor oil 133(b) 34.04 Artificial waxes and prepared waxes 134 35.01 Casein, caseinates and other Casein derivatives, casein glues. 135 35.07 Enzymes; prepared enzymes not elsewhere specified or included 136 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations) 137 38.01 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 138 38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black 139 38.04 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil 139(a) 38.05 3805.1 Gums and turpentine oil 140 38.06 Rosin and resin acids, and derivatives thereof: rosin spirit and rosin oils; run gums. 141 38.07 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 142 3808.1 Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade. 142(a) 3808.2 Sodium penta chlorophenate 143 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 144 38.12 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics 145 38.14 Reducers and blanket wash/roller wash used in the printing industry. 146 38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. 147 38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02 148 38.18 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 149 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols 150 3824.9 Retarders used in the printing industry. 151 39.01 Polymers of ethylene in primary forms 152 39.02 Polymers of propylene or of other olefins, in primary forms 153 39.03 Polymers of styrene, in primary forms 154 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms 155 39.05 Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms 156 39.06 Acrylic polymers in primary forms 157 39.07 Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms 158 39.08 Polyamides in primary forms 159 39.09 Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms 160 39.1 Silicones in primary forms 161 39.11 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products, not elsewhere specified or included in primary forms 162 39.12 Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms 163 39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms 164 39.14 Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13, in primary forms 165 39.19 Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls. 166 39.2 Other plates, sheets, film, foil and strip, of plastics, non- cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not 167 3921.90.10 Thermocol 168 39.23 Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics but not including- insulated wares bags of the type which are used for packing of goods at the time of sale for the convenience of the customer including carry bags 169 40.01 Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips 170 40.02 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip 171 40.03 Reclaimed rubber in primary forms or in plates, sheets or strip 172 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber 173 47.01 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials 174 48.19 Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers, of paper, paperboard, whether in assembled or unassembled condition. 175 48.21 Paper printed labels and paperboard printed labels. 176 48.23 Paper self adhesive tape and printed wrappers used for packing. 177 5402.33 Polyester texturised yarn 178 5402.42 Yarn of Polyesters, partially oriented 179 6305.1 Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres 180 70.07 Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods; stoppers, lids and other closures, of glass: 181 70.14 Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish. 182 72.02 Ferro alloys 183 - 7607.6 Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE. 184 83.09 Stoppers, 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. 185 Polymer of Styrene-polystyrene or Expandable Polystyrene. 186 Textile Finishing agents. Textile Printing Binder-PVA Copolymer Textile Non-woven binder-PVA copolymer Lamination emulsion-PVA copolymer Packaging emulsion-PVA copolymer Sticker Emulsion-PVA copolymer Binder for water based paint-PVA copolymer 187 Water/Hydraulic/industrial valves 188 Copper Clad sheets (PCB Sheets) for Printed Circuit Boards 189 H-70 base oil 190 Strings for Musical Instrument s 191 Purified Terepthalic Acid 192 Expandable Polysterene or Polysterene of Styrene 193 Zinc Oxide 194 Jute Yarn, Jute Cloth and Jute twine 195 PP/HDPE Woven sacks PP HDPE Fabrics 196 Refractory Monoothic 197 3905.1 PVA Copolymer 198 CNSL, cardanol Alklyd Resins 199 Hessian cloth, jute Cloth/Sheets 200 Metal containers 201 Sodium Sulphate 202 Pine Oil, Terepeneol (2906.10) 203 Mild Steel Sheets 204 Camphor (2914.20) 205 Micro cellular Sheets, Banwar Sheets Hawai Straps 206 Woven Label Tapes 207 Wodden Crates. 208 Polymers of Venyl Acetate and Poly Venyl acetate Emulsion 209 Empty cylinders of LPG 210 Railway freight containers attachable to wagon 211 8201 Tools Dyes. Tools that is to say,- (a) Power Tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blowers routers, winches, grinders, super abrasives floor, stone for sharpening carpenters instruments, tile polishing blocks and rubbing bricks; (b) Cutting Tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off machines, shears, nibblers, compound milter saws, masonry cutters, diamond dresser cutter gear hobbs and gear shaper cutters; (c) Measuring Tools such as micrometers vernier calipers, feeler gauges, height gauges slip gauges snap gauges, pressure gauges dial thermometers, water meter and measuring steel tapes; (d) Hydraulic Tools such as jacks, pipe-benders torque wrenches, breakers, cylinders and control valves; (e) Pneumatic Tools such as impact wrenches, rammers, grinders, drills torque wrenches, tilters, regulators and lubricant applicators; (f) Hand Tools such as spanners pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits hack saws, hack saw blades and frames band saw rolls, dice die nuts, tools for carpentry, tools for masons and steel files. 212 9607 Zip/zip fasterner 213 7301.1 Stainless steel but not including finished goods thereof 214 Silicon Carbaride 215 6406 Parts of footwear (including upper) / Re-processed Sole 216 Sewing machine spare parts and thread 217 Buttons 218 Transformers used in the transmission / distribution of Electricity. PART-B List of Capital Goods to be inserted in the Third Schedule of the DVAT Act Plant and machinery, that is to say,- (i) Machinery for tea industry; (ii) Machinery for food and food processing industries including flour mill; (iii) Machinery for sugar mill; (iv) Machinery for beverages, tobacco and tobacco products industries; (v) Machinery for jute, hemp, mesta textiles industries; (vi) Machinery for textile industries including hosiery other than jute, (vii) Machinery for engineering industries; (viii) Machinery for paint industry; (ix) Machinery for furniture and wood products industries; (x) Machinery for paper and paper products and printing, publishing and allied industries; (xi) Machinery for leather and fur product industries; (xii) Rubber, plastic, petroleum and coal product industry machinery; (xiii) Machinery for chemical and chemical products; (xiv) Machinery for basic metal and alloys industries; (xv) Machinery for non-metallic mineral product and industries; (xvi) Machinery for construction works; (xvii) Transport equipment and motor parts manufacturing machinery; (xviii) Mining machinery; (xix) Packaging machinery; (xx) Foundry machinery; (xxi) Agricultural machinery other than those mentioned elsewhere in any other Schedule; (xxii) Waste treatment plant and pollution control equipment manufacturing machinery; (xxiii) Machinery for printing industry; (xxiv) Machinery for iron and steel industry; (xxv) Machinery for refrigeration and cooling towers including air-conditioners; (xxvi) Cooling towers; (xxvii) Earth moving machinery; (xxviii) Spare parts, accessories and components of the plant and machinery specified in items (i) to (xxvii). Notes : 1. Third Schedule has been amended. Some entries have been modified and some entries have been inserted in this Schedule with effect from 11.05.2005.