S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

1.

1703

Molasses

2.

1704

Chewing gum / bubble gum and white chocolate, not containing cocoa

3.

1804

Cocoa butter, fat and oil

4.

1805

Cocoa powder, not containing added sugar or sweetening matter

5.

1806

Chocolates and other food preparations containing cocoa

6.

1901 90 [other

Malt extract; food preparations of flour, groats, meal, starch or malt

than 1901 10,

extract, not containing cocoa or containing less than 40% by weight of

1901 20 00]

cocoa calculated on a totally defatted basis, not elsewhere specified or

included; food preparations of goods of heading 0401 to 0404, not

containing  cocoa  or  containing  less  than  5%  by  weight  of  cocoa

calculated  on  a  totally  defatted  basis  not  elsewhere  specified  or

included [other than preparations for infants or young children, put up

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

for retail sale and mixes and doughs for the preparation of bakers’

wares of heading 1905]

7.

1905 32

Waffles and wafers coated with chocolate or containing chocolate

8.

2101 11, 2101 12

Extracts, essences and concentrates of coffee, and preparations with a

00

basis of these extracts,  essences or concentrates or with a basis of

coffee

9.

2106

Food  preparations  not  elsewhere  specified  or  included  i.e.  Protein

concentrates and textured protein substances, Sugar-syrups containing

added  flavouring  or  colouring  matter,  not  elsewhere  specified  or

included;  lactose  syrup;  glucose  syrup  and  malto  dextrine  syrup,

Compound  preparations  for  making  non-alcoholic  beverages,  Food

flavouring material, Churna for pan, Custard powder

10.

2106 90

20

Pan masala

11.

2202 90

90

Other non-alcoholic beverages

12.

2202 10

All goods [including aerated waters], containing added sugar or other

sweetening matter or flavoured

13.

2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

14.

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco

substitutes

15.

2403

Other  manufactured  tobacco  and  manufactured  tobacco  substitutes;

“homogenised”  or  “reconstituted”  tobacco;  tobacco  extracts  and

essences [including biris]

16.

2515 12 20, 2515

Marble and travertine, other than blocks

12 90

17.

2516 12

00

Granite, other than blocks

18.

2523

Portland  cement,  aluminous  cement,  slag  cement,  super  sulphate

cement and similar hydraulic cements, whether or not coloured or in the

form of clinkers

19.

2710

Avgas

20.

3208

Paints  and  varnishes  (including  enamels  and  lacquers)  based  on

synthetic polymers or chemically modified natural polymers, dispersed

or dissolved in a non-aqueous medium; solutions as defined in Note 4

to this Chapter

21.

3209

Paints  and  varnishes  (including  enamels  and  lacquers)  based  on

synthetic polymers or chemically modified natural polymers, dispersed

or dissolved in an aqueous medium

22.

3210

Other   paints   and   varnishes   (including   enamels,   lacquers   and

distempers);  prepared  water  pigments  of  a  kind  used  for  finishing

leather

23.

3213

Artists’,  students’  or  signboard  painters’  colours,  modifying  tints,

amusement colours and the like, in tablets, tubes, jars, bottles, pans or

in similar forms or packings

24.

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

for facades, indoor walls, floors, ceilings or the like

25.

3303

Perfumes and toilet waters

26.

3304

Beauty or make-up preparations and preparations for the care of the

skin  (other  than  medicaments),  including  sunscreen  or  sun  tan

preparations;  manicure  or  pedicure  preparations  [other  than  kajal,

Kumkum, Bindi, Sindur, Alta]

27.

3305 [other than

All goods, i.e. preparations for use on the hair such as Shampoos;

3305 9011, 3305

Preparations  for  permanent  waving  or  straightening;  Hair  lacquers;

90 19]

Brilliantines  (spirituous);  Hair  cream,  Hair  dyes  (natural,  herbal  or

synthetic) [other than Hair oil]

28.

3306 [other than

Preparations for oral or dental hygiene, including and powders; yarn

3306 10 10, 3306

used  to  clean  between  the  teeth  (dental  floss),  in  individual  retail

10 20]

packages [other than dentifrices in powder or paste from (tooth powder

or toothpaste)]

29.

3307

Pre-shave,  shaving or  after-shave  preparations,  personal  deodorants,

bath preparations, depilatories and other perfumery, cosmetic or toilet

preparations,  not  elsewhere  specified  or  included;  prepared  room

deodorisers, whether or not perfumed or having disinfectant properties;

such as Pre-shave, shaving or after-shave Preparations, Shaving cream,

Personal deodorants and antiperspirants

30.

3401 30

Organic surface-active products and preparations for washing the skin,

in the form of liquid or cream and put up for retail sale, whether or not

containing soap; paper,  wadding,  felt  and nonwovens, impregnated,

coated or covered with soap or detergent

31.

3402

Organic  surface-active  agents  (other  than  soap);  surface-active

preparations,  washing  preparations  (including  auxiliary  washing

preparations)  and  cleaning  preparations,  whether  or  not  containing

soap, other than those of heading 3401

32.

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) and preparations of a kind

used for the oil or grease treatment of textile materials, leather, furskins

or  other  materials,  but  excluding  preparations  containing,  as  basic

constituents,  70%  or  more  by  weight  of  petroleum  oils  or  of  oils

obtained from bituminous minerals

33.

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, nonwovens, cellular

plastics or cellular rubber, impregnated, coated or covered with such

preparations), excluding waxes of heading 3404

34.

3407

Modelling pastes, including those put up for children’s amusement

35.

3602

Prepared explosives, other than propellant powders; such as Industrial

explosives

36.

3604

Fireworks,  signalling  flares,  rain  rockets,  fog  signals  and  other

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

pyrotechnic articles

37.

3606

Ferro-cerium  and  other  pyrophoric  alloys  in  all  forms;  articles  of

combustible materials as specified in Note 2 to this Chapter; such as

liquid or liquefied-gas fuels in containers of a kind used for filling or

refilling cigarette or similar lighters

38.

3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity

improvers, anti-corrosive preparations and other prepared additives, for

mineral oils (including gasoline) or for other liquids used for the same

purposes as mineral oils

39.

3813

Preparations   and   charges   for   fire-extinguishers;   charged   fire-

extinguishing grenades

40.

3814

Organic composite solvents and thinners, not elsewhere specified or

included; prepared paint or varnish removers

41.

3819

Hydraulic  brake  fluids  and  other  prepared  liquids  for  hydraulic

transmission, not containing or containing less than 70% by weight of

petroleum oils or oils obtained from bituminous minerals

42.

3820

Anti-freezing preparations and prepared de-icing fluids

43.

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in

form of tiles; wall or ceiling coverings of plastics

44.

3922

Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and

covers, flushing cisterns and similar sanitary ware of plastics

45.

3926 [other than

Other articles of plastics and articles of other materials of headings

3926 40 11, 3926

3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic

90 10]

beads and plastic tarpaulins]

46.

4011

New  pneumatic  tyres,  of  rubber  [other  than  of  a  kind  used  on/in

bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws;

and Rear Tractor tyres]

47.

4012

Retreaded or used tyres and flaps

48.

4013

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-

rickshaws  and  three  wheeled  powered  cycle  rickshaws;  and  Rear

Tractor tyre tubes]

49.

4016 [other than

Other articles of vulcanised rubber other than hard rubber (other than

4016 92 00]

erasers)

50.

4017

Hard rubber (for example ebonite) in all forms, including waste and

scrap; articles of hard rubber

51.

4201

Saddlery and harness for any animal (including traces, leads, knee pads,

muzzles, saddle cloths, saddle bags, dog coats and the like), of any

material

52.

4202

Trunks,  suit-cases,  vanity-cases,  executive-cases,  brief-cases,  school

satchels,  spectacle  cases,  binocular  cases,  camera  cases,  musical

instrument cases, gun cases, holsters and similar containers; travelling-

bags,  insulated  food  or  beverages  bags,  toilet  bags,  rucksacks,

handbags, shopping bags, wallets, purses, map-cases, cigarette-cases,

to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes,

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

powder-boxes,  cutlery  cases  and  similar  containers,  of  leather,  of

sheeting  of  plastics,  of  textile  materials,  of  vulcanised  fibre  or  of

paperboard, or wholly or mainly covered with such materials or with

paper [other than School satchels and bags other than of leather or

composition leather, Toilet cases, Hand bags and shopping bags, of

artificial plastic material, of cotton, or of jute, Vanity bags, Handbags

of other materials excluding wicker work or basket work]

53.

4203

Articles  of  apparel  and  clothing  accessories,  of  leather  or  of

composition leather

54.

4205

Other articles of leather or of composition leather

55.

4206

Articles  of  gut  (other  than  silk-worm  gut),  of  goldbeater’s  skin,  of

bladders or of tendons

56.

4303

Articles of apparel, clothing accessories and other articles of furskin

57.

4304

Articles of artificial fur

58.

4410

Particle board, Oriented Strand Board (OSB) and similar board (for

example, wafer board) of wood or other ligneous materials, whether or

not agglomerated with resins or other organic binding substances, other

than specified boards

59.

4411

Fibre board of wood or other ligneous materials, whether or not bonded

with resins or other organic substances, other than specified boards

60.

4412

Plywood, veneered panels and similar laminated wood

61.

4413

Densified wood, in blocks, plates, strips, or profile shapes

62.

4414

Wooden frames for paintings, photographs, mirrors or similar objects

63.

4418

Builders’  joinery  and  carpentry  of  wood,  including  cellular  wood

panels, assembled flooring panels, shingles and shakes

64.

4421

Wood paving blocks, articles of densified wood not elsewhere included

or specified, Parts of domestic decorative articles used as tableware and

kitchenware

65.

4814

Wall paper and similar wall coverings; window transparencies of paper

66.

6702

Artificial flowers, foliage and fruit and parts thereof; articles made of

artificial flowers, foliage or fruit

67.

6703

Wool or other animal hair or other textile materials, prepared for use in

making wigs or the like

68.

6704

Wigs, false beards, eyebrows and eyelashes, switches and the like, of

human or animal hair or of textile materials; articles of human hair not

elsewhere specified or included

69.

6801

Setts, curbstones and flagstones, of natural stone (except slate)

70.

6802

Worked  monumental  or  building  stone  (except  slate)  and  articles

thereof, other than goods of heading 6801; mosaic cubes and the like,

of  natural  stone  (including  slate),  whether  or  not  on  a  backing;

artificially coloured granules, chippings and powder, of natural stone

(including slate); of marble, travertine and alabaster, of Granite, of

Other calcareous stone

71.

6803

Worked slate and articles of slate or of agglomerated slate

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

72.

6807

Articles  of  asphalt  or  of  similar  material  (for  example,  petroleum

bitumen or coal tar pitch)

73.

6808

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of

straw or of shavings, chips, particles, sawdust or other waste, of wood,

agglomerated with cement, plaster or other mineral binders

74.

6809

Articles of plaster or of compositions based on plaster; such as Boards,

sheets, panels, tiles and similar articles, not ornamented

75.

6810

Articles of cement, of concrete or of artificial stone, whether or not

reinforced;  such  as  Tiles,  flagstones,  bricks  and  similar  articles,

Building  blocks  and  bricks,  Cement  bricks,  Prefabricated  structural

components for Building or civil engineering, Prefabricated structural

components for building or civil engineering

76.

6812

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a

basis of asbestos and magnesium carbonate; articles of such mixtures or

of  asbestos  (for  example,  thread,  woven  fabric,  clothing,  headgear,

footwear,  gaskets),  whether  or  not  reinforced,  other  than  goods  of

heading 6811 or 6813

77.

6813

Friction material and articles thereof (for example, sheets, rolls, strips,

segments, discs, washers, pads), not mounted, for brakes, for clutches

or the like, with a basis of asbestos, of other mineral substances or of

cellulose, whether or not combined with textiles or other materials

78.

6814

Worked  mica  and  articles  of  mica,  including  agglomerated  or

reconstituted mica, whether or not on a support of paper, paperboard or

other materials

79.

6815

Articles  of  stone  or  of  other  mineral  substances  (including  carbon

fibres, articles of carbon fibres and articles of peat), not elsewhere

specified or included

80.

6901

Blocks, tiles and other ceramic goods of siliceous fossil meals (for

example, kieselguhr, tripolite or diatomite) or of similar siliceous earths

81.

6904

Ceramic flooring blocks, support or filler tiles and the like

82.

6905

Chimney-pots, cowls, chimney liners, architectural ornaments and other

ceramic constructional goods

83.

6906

Ceramic pipes, conduits, guttering and pipe fittings

84.

6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes

and the like, whether or not on a backing; finishing ceramics

85.

6909

Ceramic wares for laboratory, chemical or other technical uses; ceramic

troughs, tubs  and similar receptacles of a kind used in agriculture;

ceramic pots, jars and similar articles of a kind used for the conveyance

or packing of goods

86.

6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water

closet pans, flushing cisterns, urinals and similar sanitary fixtures

87.

6913

Statuettes and other ornamental ceramic articles

88.

6914

Other ceramic articles

89.

7003

Cast glass and rolled glass, in sheets or profiles, whether or not having

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

an  absorbent,  reflecting  or  non-reflecting  layer,  but  not  otherwise

worked

90.

7004

Drawn  glass and blown glass, in sheets,  whether or not having an

absorbent, reflecting or non-reflecting layer, but not otherwise worked

91.

7005

Float glass and surface ground or polished glass, in sheets, whether or

not  having  an  absorbent,  reflecting  or  non-reflecting  layer,  but  not

otherwise worked

92.

7006 00

00

Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved,

drilled, enamelled or otherwise worked, but not framed or fitted with

other materials

93.

7007

Safety glass, consisting of toughened (tempered) or laminated glass

94.

7008

Multiple-walled insulating units of glass

95.

7009

Glass mirrors, whether or not framed, including rear-view mirrors

96.

7011

Glass  envelopes  (including bulbs  and  tubes),  open,  and  glass  parts

thereof, without fittings, for electric lamps, cathode-ray tubes or the

like

97.

7014

Signalling glassware and optical elements of glass (other than those of

heading 7015), not optically worked

98.

7016

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed

or moulded glass, whether or not wired, of a kind used for building or

construction purposes; glass cubes and other glass smallwares, whether

or not on a backing, for mosaics or similar decorative purposes; leaded

lights and the like; multi-cellular or foam glass in blocks, panels, plates,

shells or similar forms

99.

7020

Other articles of glass [other than Globes for lamps and lanterns, Founts

for kerosene wick lamps, Glass chimneys for lamps and lanterns]

100.

7321

Stoves [other than kerosene stove and  LPG stoves], ranges,  grates,

cookers (including those with subsidiary boilers for central heating),

barbecues, braziers, gas-rings, plate warmers and similar non-electric

domestic appliances, and parts thereof, of iron or steel

101.

7322

Radiators for central heating, not electrically heated, and parts thereof,

of  iron  or  steel;  air  heaters  and  hot  air  distributors  (including

distributors  which  can  also  distribute  fresh  or  conditioned  air),  not

electrically heated, incorporating a motor-driven fan or blower, and

parts thereof, of iron or steel

102.

7324

Sanitary ware and parts thereof of iron and steel

103.

7418

All goods other than utensils i.e. sanitary ware and parts thereof of

copper

104.

7419

Other articles of copper [including chain and parts thereof under 7419

10 and other articles under 7419 99] but not including metal castings

under 7419 91 00

105.

7610 10

00

Doors, windows and their frames and thresholds for doors

106.

7615

All goods other than utensils i.e. sanitary ware and parts thereof

107.

8212

Razors and razor blades (including razor blade blanks in strips)

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

108.

8214

Other articles of cutlery (for example, hair clippers, butchers’ or kitchen

cleavers, choppers and mincing knives,); manicure or pedicure sets and

instruments  (including  nail  files)  [other  than  paper  knives,  pencil

sharpeners and blades thereof]

109.

8302

Base  metal  mountings,  fittings  and  similar  articles  suitable  for

furniture,  doors,  staircases,  windows,  blinds,  coachwork,  saddlery,

trunks,  chests,  caskets  or  the  like;  base  metal  hat-racks,  hat-pegs,

brackets and similar fixtures; castors with mountings of base metal;

automatic door closers of base metal

110.

8303

Armoured or reinforced safes, strong-boxes and doors and safe deposit

lockers for strong-rooms, cash or deed boxes and the like, of base metal

111.

8304

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays,

office-stamp stands and similar office or desk equipment, of base metal,

other than office furniture of heading 9403

112.

8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper

clips, indexing tags and similar office articles, of base metal; staples in

strips (for example, for offices, upholstery, packaging), of base metal

113.

8310

Sign-plates, name-plates, address-plates and similar plates, numbers,

letters and other symbols, of base metal, excluding those of heading

9405

114.

8407

Spark-ignition  reciprocating  or  rotary  internal  combustion  piston

engine

115.

8408

Compression-ignition  internal  combustion  piston  engines  (diesel  or

semi-diesel engines)

116.

8409

Parts suitable for use solely or principally with the engines of heading

8407 or 8408

117.

8413

Pumps for dispensing fuel  or lubricants  of the  type used in  filling

stations  or garages [8413 11], Fuel,  lubricating or  cooling medium

pumps  for  internal  combustion  piston  engines  [8413  30],  concrete

pumps [8413 40 00], other rotary positive displacement pumps [8413

60], [other than hand pumps falling under tariff item 8413 11 10]

118.

8414

Air  or  vacuum  pumps,  air  or  other  gas  compressors  and  fans;

ventilating or recycling hoods incorporating a fan, whether or not fitted

with filters

119.

8415

Air-conditioning  machines,  comprising  a  motor-driven  fan  and

elements for changing the temperature and humidity, including those

machines in which the humidity cannot be separately regulated

120.

8418

Refrigerators, freezers and other refrigerating or freezing equipment,

electric or other; heat pumps other than air conditioning machines of

heading 8415

121.

8419

Storage water heaters, non-electric [8419 19] (other than solar water

heater and system), Pressure vessels, reactors, columns or towers or

chemical storage tanks [8419 89 10], Glass lined equipment [8419 89

20],  Auto claves other than for cooking or heating food, not elsewhere

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

specified or included [8419 89 30],  Cooling towers and similar plants

for direct cooling (without a separating wall) by means of recirculated

water  [8419  89  40],  Plant  growth  chambers  and  rooms  and  tissue

culture  chambers  and  rooms  having  temperature,  humidity  or  light

control [8419 89 60], Apparatus for rapid heating of semi- conductor

devices  ,  apparatus  for  chemical  or  physical  vapour  deposition  on

semiconductor wafers; apparatus  for chemical  vapour deposition on

LCD substratus [8419 89 70]; parts [8419 90]

122.

8422

Dish washing machines, household [8422 11 00] and other [8422 19

00]

123.

8423

Electric or  electronic weighing machinery (excluding balances of a

sensitivity  of  5  centigrams  or  better),  including  weight  operated

counting or checking machines; weighing machine weights of all kinds

124.

8424

Fire extinguishers

125.

8427

Fork-lift  trucks;  other  works  trucks  fitted  with  lifting  or  handling

equipment

126.

8428

Other lifting, handling, loading or unloading machinery (for example,

lifts, escalators, conveyors, teleferics)

127.

8429

Self-propelled  bulldozers,  angledozers,  graders,  levellers,  scrapers,

mechanical shovels, excavators, shovel loaders, tamping machines and

road rollers

128.

8430

Other  moving,  grading,  levelling,  scraping,  excavating,  tamping,

compacting, extracting or boring machinery, for earth, minerals or ores;

pile-drivers and pile-extractors; snow-ploughs and snow-blowers

129.

8443

Printers  which  perform  two  or  more  of  the  functions  of  printing,

copying  or  facsimile  transmission,  capable  of  connecting  to  an

automatic data processing machine or to a network printers; copying

machines, facsimile machines; ink cartridges with or without print head

assembly and ink spray nozzle

130.

8450

Household  or  laundry-type  washing  machines,  including  machines

which both wash and dry

131.

8472

Other office machines (for example, hectograph or stencil duplicating

machines, addressing machines, automatic banknote dispensers, coin

sorting  machines,  coin  counting  or  wrapping  machines  [other  than

Braille  typewriters,  electric  or  non-electric,  Perforating  or  stapling

machines (staplers), pencil sharpening machines]

132.

8476

Automatic  goods-vending  machines  (for  example,  postage  stamps,

cigarette,  food  or  beverage  machines),  including  money  changing

machines

133.

8478

Machinery  for  preparing  or  making  up  tobacco,  not  specified  or

included elsewhere in this chapter

134.

8479

Passenger boarding bridges of a kind used in airports [8479 71 00] and

other [8479 79 00]

135.

8483

Transmission shafts (including cam shafts and crank shafts) and cranks;

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

bearing housings and plain shaft bearings; gears and gearing; ball or

roller screws; gear boxes and other speed changers, including torque

converters; flywheels and pulleys, including pulley blocks; clutches and

shaft couplings (including universal joints)

136.

8484

Gaskets  and  similar  joints  of  metal  sheeting  combined  with  other

material or of two or more layers of metal; sets or assortments of

gaskets and similar joints, dissimilar in composition, put up in pouches,

envelopes or similar packings; mechanical seals

137.

8504

Static  converters  (for  example,  rectifiers)  and  inductors  [other  than

Transformers  Industrial  Electronics;  Electrical  Transformer;  Static

Convertors (UPS)]

138.

8506

Primary cells and primary batteries

139.

8507

Electric  accumulators,  including separators  therefor,  whether  or  not

rectangular (including square)

140.

8508

Vacuum cleaners

141.

8509

Electro-mechanical  domestic  appliances,  with  self-contained  electric

motor, other than vacuum cleaners of heading 8508

142.

8510

Shavers,  hair  clippers  and  hair-removing  appliances,  with  self-

contained electric motor

143.

8511

Electrical  ignition  or  starting  equipment  of  a  kind  used  for  spark-

ignition  or  compression-ignition  internal  combustion  engines  (for

example, ignition magnetos, magneto-dynamos, ignition coils, sparking

plugs  and  glow  plugs,  starter  motors);  generators  (for  example,

dynamos, alternators) and cut-outs of a kind used in conjunction with

such engines

144.

8512

Electrical  lighting  or  signalling  equipment  (excluding  articles  of

heading 8539), windscreen wipers, defrosters and demisters, of a kind

used for cycles or motor vehicles

145.

8513

Portable electric lamps designed to function by their own source of

energy (for example, dry batteries, accumulators, magnetos), other than

lighting equipment of heading 8512

146.

8516

Electric instantaneous or storage water heaters and immersion heaters;

electric   space   heating   apparatus   and   soil   heating   apparatus;

electrothermic hair-dressing apparatus (for example, hair dryers, hair

curlers, curling tong heaters) and hand dryers; electric smoothing irons;

other electro-thermic appliances of a kind used for domestic purposes;

electric heating resistors, other than those of heading 8545

147.

8517

ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X

25 Pads [8517 69 40]

148.

8518

Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-

frequency electric amplifiers [8518 40 00], Electric sound amplifier sets

[8518 50 00], Parts [8518 90 00]

149.

8519

Sound recording or reproducing apparatus

150.

8522

Parts and accessories suitable for use solely or principally with the

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

apparatus of headings 8519 or 8521

151.

8525

Transmission apparatus for radio-broadcasting or television, whether or

not   incorporating   reception   apparatus   or   sound   recording   or

reproducing apparatus; television cameras, digital cameras and video

cameras recorders [other than CCTV]

152.

8526

Radar  apparatus,  radio  navigational aid  apparatus and radio remote

control apparatus

153.

8527

Reception apparatus for radio-broadcasting, whether or not combined,

in the same housing, with sound recording or reproducing apparatus or

a clock

154.

8528

Monitors  and  projectors,  not  incorporating  television  reception

apparatus;   reception   apparatus   for   television,   whether   or   not

incorporating radio-broadcast receiver or sound or video recording or

reproducing apparatus [other than computer monitors not exceeding 17

inches]

155.

8529

Parts  suitable  for  use  solely  or  principally  with  the  apparatus  of

headings 8525 to 8528

156.

8530

Electrical signalling, safety or traffic control equipment for railways,

tramways, roads, inland waterways, parking facilities, port installations

or airfields (other than those of heading 8608)

157.

8531

Electric sound or visual signalling apparatus (for example, bells, sirens,

indicator panels, burglar or fire alarms), other than those of heading

8512 or 8530

158.

8536

Electrical apparatus for switching or protecting electrical circuits, or for

making connections to or in electrical circuits (for example, switches,

relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other

connectors, junction boxes), for a voltage not exceeding 1,000 volts :

connectors for optical fibres optical fibres, bundles or cables

159.

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped

with  two  or  more  apparatus  of  heading 8535  or  8536,  for  electric

control or the distribution of electricity, including those incorporating

instruments  or  apparatus  of  chapter  90,  and  numerical  control

apparatus, other than switching apparatus of heading 8517

160.

8539

Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps

[other than Electric filament or discharge lamps and LED lamps]

161.

8544

Insulated  (including  enamelled  or  anodised)  wire,  cable  and  other

insulated  electric  conductors,  whether  or  not  fitted  with  connectors

[other than Winding Wires; Coaxial cables; Optical Fiber]

162.

8545

Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon

and battery carbon)

163.

8547

Insulating  fittings  for  electrical  machines,  appliances  or  equipment,

being  fittings  wholly  of  insulating  material  apart  from  any  minor

components  of  metal  (for  example,  threaded  sockets)  incorporated

during  moulding  solely  for  the  purposes  of  assembly,  other  than

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

insulators of heading 8546; electrical conduit tubing and joints therefor,

of base metal lined with insulating material

164.

8702

Motor vehicles for the transport of ten or more persons, including the

driver

165.

8703

Motor  cars  and  other  motor  vehicles  principally  designed  for  the

transport  of  persons  (other  than  those  of  heading  8702),  including

station  wagons  and  racing  cars  [other  than  Cars  for  physically

handicapped persons]

166.

8704

Motor  vehicles  for  the  transport  of  goods  [other  than  Refrigerated

motor vehicles]

167.

8705

Special purpose motor vehicles, other than those principally designed

for the transport of persons or goods (for example, breakdown lorries,

crane  lorries,  fire  fighting  vehicles,  concrete-mixer  lorries,  road

sweeper   lorries,   spraying   lorries,   mobile   workshops,   mobile

radiological unit)

168.

8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to

8705

169.

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to

8705

170.

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705

[other than specified parts of tractors]

171.

8709

Works  trucks,  self-propelled,  not  fitted  with  lifting  or  handling

equipment, of the type used in factories, warehouses, dock areas or

airports for short distance transport of goods; tractors of the type used

on railway station platforms; parts of the foregoing vehicles

172.

8710

Tanks and other armoured fighting vehicles, motorised, whether or not

fitted with weapons, and parts of such vehicles

173.

8711

Motorcycles  (including mopeds) and cycles fitted with an auxiliary

motor, with or without side-cars; side-cars

174.

8714

Parts and accessories of vehicles of headings 8711 and 8713

175.

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled;

parts  thereof  [other  than  Self-loading  or  self-unloading  trailers  for

agricultural purposes, and Hand propelled vehicles (e.g. hand carts,

rickshaws and the like); animal drawn vehicles]

176.

8802

Aircrafts for personal use

177.

8903

Yachts  and  other  vessels  for  pleasure  or  sports;  rowing  boats  and

canoes

178.

9004

Goggles

179.

9005

Binoculars,  monoculars,  other  optical  telescopes,  and  mountings

therefor; other astronomical instruments and mountings therefor, but

not including instruments for radio-astronomy

180.

9006

Photographic  (other  than  cinematographic)  cameras;  photographic

flashlight  apparatus  and  flashbulbs  other  than  discharge  lamps  of

heading 8539

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

181.

9007

Cinematographic cameras and projectors, whether or not incorporating

sound recording or reproducing apparatus

182.

9008

Image projectors, other than cinematographic; photographic (other than

cinematographic) enlargers and reducers

183.

9010

Apparatus and equipment for photographic (including cinematographic)

laboratories,  not  specified  or  included  elsewhere  in  this  Chapter;

negatoscopes; projection screens

184.

9011

Compound optical microscopes, including those for photomicrography

cinephotomicrography or microprojection

185.

9012

Microscopes other than optical microscopes; diffraction apparatus

186.

9013

Liquid  crystal  devices  not  constituting  articles  provided  for  more

specifically in other headings; lasers, other than laser diodes; other

optical appliances and instruments, not specified or included elsewhere

in this Chapter

187.

9014

Direction  finding  compasses;  other  navigational  instruments  and

appliances

188.

9015

Surveying  (including  photogrammetrical  surveying),  hydrographic,

oceanographic,

hydrological,

meteorological

or

geophysical

instruments and appliances, excluding compasses; rangefinders

189.

9016

Electric or electronic balances of a sensitivity of 5 cg or better, with or

without weights

190.

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma

radiations, for \ 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

191.

9023

Instruments,  apparatus  and  models,  designed  for  demonstrational

purposes (for example, in education or exhibitions), unsuitable for other

uses

192.

9101

Wrist-watches,  pocket-watches  and  other  watches,  including  stop-

watches, with case of precious metal or of metal clad with precious

metal

193.

9102

Wrist-watches,  pocket-watches  and  other  watches,  including  stop

watches, other than those of heading 9101

194.

9104

Instrument panel clocks and clocks of a similar type

for vehicles,

aircraft, spacecraft or vessels

195.

9106

Time  of  day  recording  apparatus  and  apparatus  for  measuring,

recording or otherwise indicating intervals of time, with clock or watch

movement or with synchronous motor (for  example, time registers,

time-recorders)

196.

9107

Time switches with clock or watch movement or with synchronous motor

197.

9108

Watch movements, complete and assembled

198.

9110

Complete  watch

movements,

unassembled  or

partly  assembled

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

(movement  sets);  incomplete  watch  movements,  assembled;  rough

watch movements

199.

9111

Watch cases and parts thereof

200.

9112

Cases for other than clocks, and parts thereof

201.

9113

Watch straps, watch bands and watch bracelets, and parts thereof

202.

9114

Other watch parts

203.

9201

Pianos, including automatic pianos; harpsi-chords and other keyboard

stringed instruments

204.

9202

Other string musical instruments (for example, guitars, violins, harps)

205.

9205

Wind  musical  instruments  (for  example,  keyboard  pipe  organs,

accordions, clarinets, trumpets, bagpipes), other than fairground organs

and mechanical street organs

206.

9206 00

00

Percussion  musical  instruments  (for  example,  drums,  xylophones,

cymbols, castanets, maracas)

207.

9207

Musical  instruments,  the  sound  of  which  is  produced,  or  must  be

amplified, electrically (for example, organs, guitars, accordions)

208.

9208

Musical   boxes,   fairground   organs,   mechanical   street   organs,

mechanical singing birds, musical saws and other musical instruments

not falling within any other heading of this chapter; decoy calls of all

kinds;  whistles, call  horns and other mouth-blown sound signalling

instruments

209.

9209

Parts (for example, mechanisms for musical boxes) and accessories (for

example, cards, discs and rolls for mechanical instruments) of musical

instruments; metronomes, tuning forks and pitch pipes of all kinds

210.

9302

Revolvers and pistols, other than those of heading 9303 or 9304

211.

9401

Seats (other than those of heading 9402), whether or not convertible

into beds, and parts thereof

212.

9403

Other furniture [other than bamboo furniture] and parts thereof

213.

9404

Mattress  supports;  articles  of  bedding  and  similar  furnishing  (for

example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows)

fitted with springs or stuffed or internally fitted with any material or of

cellular rubber or plastics, whether or not covered

214.

9405

Lamps and lighting fittings including searchlights and spotlights and

parts thereof, not elsewhere specified or included; illuminated signs,

illuminated name-plates and the like, having a permanently fixed light

source, and parts thereof not elsewhere specified or included

215.

9504

Video games consoles and Machines

216.

9505

Festive, carnival or other entertainment articles, including conjuring

tricks and novelty jokes

217.

9506

Articles  and  equipment  for  general  physical  exercise,  gymnastics,

athletics

218.

9508

Roundabouts,   swings,   shooting   galleries   and   other   fairground

amusements; [other than travelling circuses and travelling menageries]

219.

9601

Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl

71

S.

Chapter /

Description of Goods

No.

Heading / Sub-

heading / Tariff

item

(1)

(2)

(3)

and  other  animal  carving  material,  and  articles  of  these  materials

(including articles obtained by moulding)

220.

9602

Worked vegetable or mineral carving material and articles of these

materials moulded or carved articles of wax, of stearin, of natural gums

or natural resins or of modelling pastes, and other moulded or carved

articles,  not  elsewhere  specified  or  included;  worked,  unhardened

gelatin (except gelatin of heading 3503) and articles of unhardened

gelatin

221.

9611

Date, sealing or numbering stamps, and the like (including devices for

printing or embossing labels), designed for operating in the hand; hand-

operated composing sticks and hand printing sets incorporating such

composing sticks

222.

9613

Cigarette  lighters  and  other  lighters,  whether  or  not  mechanical  or

electrical, and parts thereof other than flints and wicks

223.

9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders,

and parts thereof

224.

9616

Scent sprays and similar toilet sprays, and mounts and heads therefor;

powder-puffs  and  pads  for  the  application  of  cosmetics  or  toilet

preparations

225.

9617

Vacuum flasks and other vacuum vessels, complete with cases; parts

thereof other than glass inners

226.

9618

Tailors’ dummies and other lay figures; automata and other animated

displays, used for shop window dressing

227.

9804

All dutiable articles intended for personal use

228.

–

Lottery authorized 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 100/128 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 authorized by State Governments” means a lottery which

is authorized to be sold in State(s) other than the organising state also.

(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