[1] [THE
FIFTH SCHEDULE
[2] [[See
section 33(1)(b)(B)(i)]]
LIST OF ARTICLES AND THINGS
(1)
Iron and steel (metal),
Ferro-alloys and special steels.
(2)
Aluminum, copper, leads and zincs
(metals).
(3)
[3] [Coal, lignite, iron ore], bauxite, manganese ore, dolomite,
limestone, magnesite and mineral oil.
(4)
Industrial, machinery specified
under the heading "8. Industrial machinery", sub-heading "A.
Major Items of specialised equipment used in specific industries", of the
First Schedule to the Industries (Development and Regulation) Act, 1951 (65 of
1951).
(5) Boilers and steam generating plants,
steam engines and turbines and internal combustion engines.
(6)
Flame and drip proof motors.
(7)
Equipment for the generation and
transmission of electricity, including transformers, cables and transmission
towers.
(8)
Machine tools and precision tools
(including their attachments and accessories, cutting tools and small tools),
dies and jigs.
(9)
Tractors, earth-moving machinery
and agricultural implements.
(10)
Motor trucks and buses.
(11)
Steel castings and forgings and
malleable iron and steel castings.
(12)
Cement and refractoriness.
(13)
Fertilizers, namely, ammonium
soleplate, ammonium soleplate nitrate (double salt), ammonium nitrate, calcium ammonium
nitrate (nitro lime stone), ammonium chloride, super phosphate, urea and
complex fertilizers of synthetic origin containing both nitrogen and
phosphorus, such as ammonium phosphates, ammonium soleplate phosphate and
ammonium nitro-phosphate.
(14)
Soda ash.
(15)
Pesticides.
(16)
Paper and pulp [4] [including newsprint].
(17)
Electronic equipment, namely, radar
equipment, computers, electronic accounting and business machines, electronic
communication equipment, electronic control instruments and basic components,
such as valves, transistors, resistors, condensers, coils, magnetic materials
and microwave components.
(18)
Petrochemicals including
corresponding products manufactured from other basic raw materials like calcium
carbide, ethyl alcohol or hydrocarbons from other sources.
(19)
Ships.
(20)
Automobile ancillaries.
(21)
Seamless tubes.
(22)
Gears.
(23)
Ball, roller and tapered bearings.
(24)
Component parts of the articles mentioned
in item Nos. (4), (5), (7) and (9), that is to say, such parts as are essential
for the working of the machinery referred to in the items aforesaid and have
been given for that purpose some special shape or quality which would not be
essential for their use for any other purpose and are in complete finished form
and ready for fitment.
(25)
Cotton seed oil.
[5] [(26) Tea.
(27) Printing
machinery.]
[6] [(28) Processed
seeds.
(29)
Processed concentrates for cattle and
poultry feed.
(30)
Processed (including frozen) fish and
fish products.
(31)
Vegetable oils and oil-cakes
manufactured by the solvent extraction process from seeds other than cotton
seed.]
[7] [(32) Textiles
(including those dyed, printed or otherwise processed) made wholly or mainly of
cotton, including cotton yarn, hosiery and rope.
(33)
Textiles (including those dyed,
printed or otherwise processed) made wholly or mainly of jute, including jute
twine and jute rope.]]
[1]Inserted by the Finance Act, 1965, w.e.f. 1-4-1965. The
original Fifth Schedule was omitted by the Finance Act, 1964, w.e.f. 1-4-1964.
[2]Substituted for "[See sections 33(1)(b)(B)(i) and 80B(7)]" by the
Finance Act, 1968, w.e.f. 1-4-1969. Earlier, it was amended by the Finance Act,
1966, w.e.f. 1-4-1966 and the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.
[3]Substituted for "Iron ore" by the Finance (No. 2)
Act, 1965, w.e.f. 1-4-1965.
[4]Inserted by the Finance Act, 1966, w.e.f.
1-4-1966. For the purposes of section 33(1), the amendment shall have effect in
respect of machinery or plant installed after 31-3-1966.
[5]Inserted by the Finance Act, 1966, w.e.f. 1-4-1966. For the purposes of
section 33(1), the amendment shall have effect in respect of machinery or plant
installed after 31-3-1966.
[6]Inserted by the Finance Act, 1968, w.e.f. 1-4-1969.
[7]Inserted by the Finance Act, 1969, w.e.f. 1-4-1970.