S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

01012100,

010129

Live horses

2.

0202

Meat of bovine animals, frozen and put up in unit containers

3.

0203

Meat of swine, frozen and put up in unit containers

4.

0204

Meat of sheep or goats, frozen and put up in unit containers

5.

0205

Meat of horses, asses, mules or hinnies, frozen and put up in unit containers

6.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

7.

0207

Meat and edible offal, of the poultry of heading 0105, frozen and put  up in unit containers

8.

0208

Other meat and edible meat offal, frozen and put up in unit containers

9.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers

10.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers

11.

0210

Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers

12.

0405

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads

13.

0406

Cheese

14.

0801

Brazil nuts, dried, whether or not shelled or peeled

15.

0802

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]

16.

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried

17.

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8

18.

1108

Starches; inulin

19.

1501

Pig fats (including lard) and poultry fat, other than that of heading  0209 or 1503

20.

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

21.

1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

22.

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

23.

1505

Wool grease and fatty substances derived therefrom (including lanolin)

24.

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

25.

1516

Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

26.

1517

Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

27.

1518

Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats    or

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included

28.

1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

29.

1602

Other prepared or preserved meat, meat offal or blood

30.

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

31.

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

32.

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

33.

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

34.

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

35.

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

36.

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

37.

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

38.

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

39.

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or  nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

40.

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground- nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

41.

2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

42.

2101 30

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

43.

2102

Yeasts and prepared baking powders

44.

2103 [other than

2103 90 10, 2103

90 30, 2103 90

40]

Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning

45.

2106

Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

46.

2106 90

Namkeens, bhujia, mixture,  chabena and     similar edible preparations in ready for consumption form

47.

2202 90 10

Soya milk drinks

48.

2202 90 20

Fruit pulp or fruit juice based drinks

49.

2202 90 90

Tender coconut water put up in unit container and bearing a registered brand name

50.

2202 90 30

Beverages containing milk

51.

2515 12 10

Marble and travertine blocks

52.

2516

Granite blocks

53.

28

Anaesthetics

54.

28

Potassium Iodate

55.

28

Steam

56.

28

Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which   are    registered    under   the Fertilizer Control Order, 1985

57.

2801 20

Iodine

58.

2847

Medicinal grade hydrogen peroxide

59.

29

Gibberellic acid

60.

3001

Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

61.

3002

Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products

62.

3003

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments

63.

3004

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale

64.

3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

65.

3006

Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]

66.

3102

Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers

67.

3103

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers

68.

3104

Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers

69.

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers

70.

3215

Fountain pen ink

71.

3215

Ball pen ink

72.

3306 10 10

Tooth powder

73.

3307 41 00

Odoriferous preparations which operate by burning [other than agarbattis]

74.

29, 30, 3302

Following goods namely:-

a.        Menthol and menthol crystals,

b.        Peppermint (Mentha Oil),

c.        Fractionated / de-terpenated mentha oil (DTMO),

d.        De-mentholised oil (DMO),

e.        Spearmint oil,

f.         Mentha piperita oil

75.

3406

Candles, tapers and the like

76.

3701

Photographic plates and film for x-ray for medical use

77.

3705

Photographic plates and films, exposed and developed, other than cinematographic film

78.

3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.

79.

3818

Silicon wafers

80.

3822

All diagnostic kits and reagents

81.

3926

Feeding bottles

82.

3926

Plastic beads

83.

4007

Latex Rubber Thread

84.

4014

Nipples of feeding bottles

85.

4015

Surgical rubber gloves or medical examination rubber gloves

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

86.

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

87.

4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

88.

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

89.

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

90.

4115

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

91.

4203

Gloves specially designed for use in sports

92.

44 or any Chapter

The following goods, namely: —

a.      Cement Bonded Particle Board;

b.     Jute Particle Board;

c.      Rice Husk Board;

d.     Glass-fibre Reinforced Gypsum Board (GRG)

e.      Sisal-fibre Boards;

f.      Bagasse Board; and

g.     Cotton Stalk Particle Board

h.     Particle/fibre    board    manufactured   from    agricultural    crop residues

93.

4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like

94.

4405

Wood wool; wood flour

95.

4406

Railway or tramway sleepers (cross-ties) of wood

96.

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]

97.

4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood

98.

4416

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves

99.

4417

Tools, tool bodies, tool handles, broom or brush bodies and handles, of

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

wood; boot or shoe lasts and trees, of wood

100.

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94

101.

4421

Other articles of wood; such as clothes hangers, Spools,  cops,  bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

102.

4501

Natural cork, raw or simply prepared

103.

4601

Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials

104.

4602

Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah

105.

4701

Mechanical wood pulp

106.

4702

Chemical wood pulp, dissolving grades

107.

4703

Chemical wood pulp, soda or sulphate, other than dissolving grades

108.

4704

Chemical wood pulp, sulphite, other than dissolving grades

109.

4705

Wood pulp obtained by a combination of mechanical and chemical pulping processes

110.

4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

111.

4707

Recovered (waste and scrap) paper or paperboard

112.

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard

113.

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

114.

4805

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter

115.

4806 20 00

Greaseproof papers

116.

4806 40 10

Glassine papers

117.

4807

Composite paper and paperboard (made by sticking flat layers of paper or  paperboard  together  with  an  adhesive),  not  surface-coated       or

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

impregnated, whether or not internally reinforced, in rolls or sheets

118.

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803

119.

4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size

120.

4811

Aseptic packaging paper

121.

4817 30

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

122.

4819

Cartons, boxes and cases of corrugated paper or paper board

123.

4820

Exercise book, graph book, & laboratory note book and notebooks

124.

4823

Paper pulp moulded trays

125.

48

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

126.

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated

127.

4906 00 00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing

128.

4907

Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title

129.

4908

Transfers (decalcomanias)

130.

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

131.

4910

Calendars of any kind, printed, including calendar blocks

132.

4911

Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices

133.

5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool

134.

5602

Felt, whether or not impregnated, coated, covered or laminated

135.

5603

Nonwovens, whether or not impregnated, coated, covered or laminated

136.

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or  sheathed with rubber or plastics

137.

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip    or

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread

138.

5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

139.

5607

Twine, cordage, ropes and cables, whether or not plaited or braided  and whether or not impregnated, coated, covered or sheathed with rubber or plastics

140.

5608

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

141.

5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included

142.

5701

Carpets and other textile floor coverings, knotted, whether or not made up

143.

5702

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs

144.

5703

Carpets and other textile floor coverings, tufted, whether or not made up

145.

5704

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

146.

5705

Other carpets and other textile floor coverings, whether or not made  up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom

147.

5801

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806

148.

5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703

149.

5803

Gauze, other than narrow fabrics of heading 5806

150.

5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

151.

5805

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

152.

5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

153.

5807

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

154.

5808

Braids   in  the  piece;  ornamental  trimmings  in   the  piece,    without

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

embroidery, other than knitted or crocheted; tassels, pompons and similar articles

155.

5809

Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

156.

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]

157.

5811

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810

158.

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

159.

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

160.

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

161.

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

162.

5905

Textile wall coverings

163.

5906

Rubberised textile fabrics, other than those of heading 5902

164.

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

165.

5908

Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated

166.

5909

Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials

167.

5910

Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material

168.

5911

Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated  with  rubber,  for  covering  weaving  spindles   (weaving

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles

169.

61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece

170.

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece

171.

63

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece

172.

6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

173.

6602

Walking-sticks, seat-sticks, whips, riding-crops and the like

174.

6603

Parts, trimmings and accessories of articles of heading 6601 or 6602

175.

6701

Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)

176.

68

Sand lime bricks

177.

6815

Fly ash bricks and fly ash blocks

178.

7015 10

Glasses for corrective spectacles and flint buttons

179.

7020

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

180.

7310 or 7326

Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners

181.

7317

Animal shoe nails

182.

7319

Sewing needles

183.

7321

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

184.

7323

Table, kitchen or other household articles of iron & steel; Utensils

185.

7418

Table, kitchen or other household articles of copper; Utensils

186.

7615

Table, kitchen or other household articles of aluminium; Utensils

187.

8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor

188.

8214

Paper knives, Pencil sharpeners and blades therefor

189.

8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware

190.

8401

Fuel elements (cartridges), non-irradiated, for nuclear reactors

191.

8408

Fixed Speed Diesel Engines of power not exceeding 15HP

192.

8413

Power driven  pumps  primarily designed  for handling water,  namely,

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

193.

8414 20 10

Bicycle pumps

194.

8414 20 20

Other hand pumps

195.

8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps

196.

8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers

197.

8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437

198.

8434

Milking machines and dairy machinery

199.

8436

Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders

200.

8452

Sewing machines

201.

8479

Composting Machines

202.

8517

Telephones for cellular networks or for other wireless networks

203.

85

Parts for manufacture of Telephones for cellular networks or for other wireless networks

204.

8525 60

Two-way    radio    (Walkie    talkie)    used   by    defence,   police                   and paramilitary forces etc.

205.

8539

LED lamps

206.

87

Electrically operated vehicles, including two and three wheeled electric motor vehicles

207.

8701

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

208.

8712

Bicycles and other cycles (including delivery tricycles), not motorised

209.

8714

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712

210.

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

211.

8716 80

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

212.

90 or any other Chapter

Blood glucose monitoring system (Glucometer) and test strips

213.

90 or any other Chapter

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

214.

9001

Contact lenses; Spectacle lenses

215.

9002

Intraocular lens

216.

9004

Spectacles, corrective

217.

9017 20

Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments

218.

9018

Instruments and appliances used in medical, surgical, dental or veterinary  sciences,  including  scintigraphic  apparatus,  other electro-

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

medical apparatus and sight-testing instruments

219.

9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

220.

9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

221.

9021

Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body

222.

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light

223.

9404

Coir products [except coir mattresses]

224.

9404

Products wholly made of quilted textile materials

225.

9405,

9405 50 31

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

226.

9405

LED lights or fixtures including LED lamps

227.

9405

LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

228.

9503

Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]

229.

9504

Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]

230.

9506

Sports goods other than articles and equipments for general physical exercise

231.

9507

Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites

232.

9608

Pens [other than Fountain pens, stylograph pens]

233.

9608, 9609

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk

234.

9615

Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof

235.

9619

Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material

236.

9701

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- decorated manufactured articles; collages and similar decorative plaques

237.

9702

Original engravings, prints and lithographs

238.

9703

Original sculptures and statuary, in any material

239.

9705

Collections     and     collectors’     pieces     of     zoological,     botanical,

S.

No.

Chapter / Heading / Sub- heading / Tariff item

Description of Goods

(1)

(2)

(3)

mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]

240.

9706

Antiques of an age exceeding one hundred years

241.

9804

Other Drugs and medicines intended for personal use

242.

–

Lottery run by State Governments

Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/112 of the face  value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Explanation 2.-

(1)     “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.

(2)    Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.