| (1) |
(2) |
(3) |
| 1. |
0402 91 10 or 0402 99 20 |
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 or not sugar coated (including chewing gum, bubble gum and the like) |
| 5. |
1704 90 |
All goods |
| 6. |
1805 00 00 or 1806 10 00 |
Cocoa powder, whether or not containing added sugar or other sweetening matter |
| 7. |
1806 |
Other food preparations containing cocoa. |
| 8. |
1806 90 10 |
Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates |
| 9. |
1901 20 00 or
1901 90 |
All goods |
| 10. |
1902 |
All goods other than seviyan (Vermicelli) |
| 11. |
1904 |
All goods |
| 12. |
1905 31 00 or 1905 90 20 |
Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power |
| 13. |
1905 32 11 or 1905 32 90 |
Waffles and wafers, coated with chocolate or containing chocolate |
| 14. |
1905 32 19 or 1905 32 90 |
All goods |
| 15. |
2101 11 00 or 2101 12 00 |
Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
| 15A |
2101 20 |
Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate |
| 16. |
2102 |
All goods |
| 17. |
2105 00 00 |
Ice cream and other edible ice, whether or not containing cocoa |
| 18. |
2106 90 20 |
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. |
2106 90 30 |
Betel nut powder known as “Supari” |
| 20. |
2106 90 11 |
Sharbat |
| 21. |
2106 10 00, 2106 90 19, 2106 90 40, 2106 90 50, 2106 90 60, 2106 90 70, 2106 90 80, 2106 90 91, 2106 90 99 |
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. |
2201 10 20 |
Aerated waters |
| 23 A |
2202 |
All goods |
| 24. |
2202 10 10 |
Aerated waters |
| 25. |
2202 10 90 |
Waters, including mineral waters, bearing a brand name |
| 26. |
2209 |
Vinegar and substitutes for vinegar obtained from acetic acid |
| 26A |
2402 20 10 to 2402 20 90 |
All goods |
| 27. |
2403 99 10, 2403 99 20,
2403 99 30 |
Chewing tobacco and preparations containing chewing tabacco |
| 28. |
2403 99 90 |
Pan masala containing tobacco |
| 29. |
2523 21 00 |
White cement, whether or not artificially coloured and whether or not with rapid hardening properties |
| 29A. |
2523 29 |
All goods |
| 30. |
2710 |
Lubricating oils and lubricating preparations |
| 30A |
3002 20 or 3002 30 00 |
Vaccines (other than those specified under the National Immunization Programme) |
| 31. |
3004 |
(i) Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic;
(ii) 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. |
| 31A. |
3004 |
(i) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems, manufactured 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;
(ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems and sold under a brand name.Explanation. For the purposes of this entry, brand name” means a brand 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 medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicament and some person using such name or mark with or without any indication of the identity of that person. |
| 32. |
3204 20 or 3204 90 00 |
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. |
3212 90 |
Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes |
| 36. |
(i) 3213 |
All goods |
|
(ii) 3214 |
All goods excluding primers (heading 3208), varnishes (heading 3209) |
| 36 A. |
3215 90 10 |
Fountain pen ink |
| 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 |
| 38A. |
3306 10 10 |
Tooth powder |
| 39. |
3307 |
All goods, not containing the substances specified in Note 1(d) to this Chapter |
| 40 |
3401 |
All goods |
| 41 |
3401 |
All goods |
| 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 included |
| 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 |
| 47A. |
3808 93 40 |
Plant growth regulators |
| 48. |
3814 00 10 |
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. |
3820 20 00 |
Anti-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 |
| 53A. |
39 or 40 |
Nipples for feeding Bottles |
| 54. |
4816 |
Carbon 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. |
6506 10 |
Safety headgear |
| 58.* |
6907
Substituted (w.e.f. 01.01.2017) in the manner specified in the Sixth schedule to the Finance Act, 2016 |
Vitrified tiles, whether polished or not, glazed tile |
| 59.* |
6908
Omitted (w.e.f. 01.01.2017) in the manner specified in the Sixth schedule to the Finance Act, 2016 |
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 |
| 63A |
7607 |
All goods |
| 64. |
7615 10 11 |
Pressure cookers |
| 65. |
8212 |
Razor and razor blades (including razor blade blanks in strips) |
| 65A |
8215 |
All goods |
| 66. |
8305 |
Staples in strips, paper clips of base metal |
| 67. |
8414 |
Electric fans |
| 68. |
8415 |
All goods except goods specified in sub-heading 8415 20 |
| 69. |
8418 21 00, 8418 29 00, 8418 30 90,
8418 69 20 |
All goods |
| 70. |
8421 21 |
Water filters and water purifiers, of a kind used for domestic purposes |
| 70A |
8421 21 20, 8421 99 00 |
Water filters functioning without electricity and replaceable kits thereof |
| 71. |
8422 |
Dish washing machines |
| 71A. |
8443 31 00 or 8443 32 |
Printer, whether or not combined with the functions of copying or facsimile transmission |
| 71B. |
8443 32 60 or 8443 39 70 |
Facsimile machines |
| 71C. |
8443 99 51 |
Ink cartridges, with print head assembly |
| 72. |
8450 |
Household or laundry type washing machines, including machines which both wash and dry |
| 73. |
8469 |
Typewriters |
| 74. |
8470 |
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions |
| 74A. |
8471 30 |
All goods |
| 74B. |
8471 60 |
All goods |
| 75. |
8472 |
Stapling machines (staplers) |
| 76. |
8506 |
All goods other than parts falling under tariff item 8506 90 00 |
| 76A. |
8508 |
All goods other than parts falling under tariff item 8508 70 00 |
| 77. |
8509 |
All goods other than parts falling under tariff item 8509 90 00 |
| 78. |
8510 |
All goods other than parts falling under tariff item 8510 90 00 |
| 79. |
8513 |
All goods other than parts falling under tariff item 8513 90 00 |
| 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 and Cellular networks or for other wireless networks; video phones; |
| 81A. |
8517 62 30 |
Modems (modulators-demodulators) |
| 81B. |
8517 69 60 |
Set top boxes for gaining access to internet |
| 81 C. |
8517 |
Wireless data modem cards with PCMCIA or USB or PCI express ports |
| 81D. |
8517 62 |
Wrist wearable devices (commonly known as smart watches) |
| 82. |
8519 |
All goods |
| 83. |
8521 |
All goods |
| 84. |
8523 |
All goods except goods specified in tariff items 8523 21 00, 8523 29 60 to 8523 29 90, 8523 41 20 to 8523 41 50, 8523 49 30, 8523 49 50 to 8523 49 90, 8523 52 10, 8523 59, 8523 80 20, 8523 80 30 and 8523 80 60 |
| 84A |
8523 80 20 |
Packaged software or canned software. Explanation. For the purposes of this Schedule, Packaged software or canned software means a software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf. |
| 85. to 88. |
|
Omitted |
| 89. |
8517 or 8525 60 |
Mobile handsets including Cellular Phones and Radio trunking terminals |
| 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 |
| 92A. |
8528 |
Monitors of a kind solely or principally used in an automatic data processing machine |
| 92B. |
8528 71 00 |
Set top boxes for television sets |
| 93. |
8536 (except 8536 70 00) |
All goods |
| 94. |
Chapter 85 or Chapter 94 |
All goods falling under heading 8539 (except lamps for automobiles), LED lights or fixtures including LED lamps falling under Chapter 85 or heading 9405 |
| 94A. |
Chapter 84 or 85 |
Goods capable of performing two or more functions of items specified at S. Nos. 67 to 94 |
| 95. |
9006 |
Photographic (other than cinematographic) cameras |
| 96. |
9101 or 9102 |
Watches other than Braille watches |
| 97. |
9103 or 9105 |
Clocks |
| 97A. |
9603 21 00 |
Toothbrush |
| 98. |
9612 |
All goods |
| 99. |
9617 |
Vacuum flasks. |
| 99A |
9619 |
All goods |
| 100 |
Any Chapter |
Parts, components, accessories and assemblies of automobiles of vehicles (including chassis fitted with engine) falling under Ch 87 excluding vehicles falling under headings 8712, 8713, 8715 and 8716 |
| 100A |
Any Chapter |
Parts, components, accessories and assemblies of automobiles of goods falling under tariff item 8426 41 00, headings 8427, 8429 and subheading 8430 10 |
| 101 & 102 |
[* * *] |
Omitted |
