Section 16 - Insertion of Ninth Schedule - Direct Taxes (Amendment) Act, 1974

16. Insertion of Ninth Schedule. In the Income-tax Act, the following Schedule shall be inserted at the end with effect from the 1st day of April, 1975, namely: - THE NINTH SCHEDULE [See section 32 (1) (vi)] List of articles or things 1. Iron and steel (metal). 2. Non-ferrous metals. 3. Ferro-alloys and special steels. 4. Steel castings and forgings and malleable iron and steel castings. 5. Thermal and hydro power generation equipment. 6. Transformers and switch gears. 7. Electric motors. 8. Industrial and agricultural machinery. 9. Earth moving machinery. 10. Machine tools. 11. Fertilisers, namely, ammonium sulphate, ammonium sulphate nitrate (double salt), ammonium nitrate, calcium ammonium nitrate (nitrolime stone), ammonium chloride, super phosphate, urea and complex fertilisers of synthetic origin containing both nitrogen and phosphorus, such as ammonium phosphates, ammonium sulphate phosphate and ammonium nitro phosphate. 12. Soda ash. 13. Caustic soda. 14. Commercial vehicles. 15. Ships. 16. Aircraft. 17. Tyres and tubes. 18. Paper, pulp and newsprint. 19. Sugar. 20. Vegetable oils. 21. Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of cotton, including cotton yarn, hosiery and rope. 22. Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of jute, including jute twine and jute rope. 23. Cement and refractories