[1] [The
eleventh schedule
[See section 32A, [2] [section
32AB,] [3] [section
80CC(3)(a)(i), section
80-I(2)] [4] [,
section 80J(4) and section 88A(3)(a)(i)]]
List of articles or things
1.
Beer,
wine and other alcoholic spirits.
2.
Tobacco
and tobacco preparations, such as, cigars and cheroots, cigarettes, biris, smoking mixture for pipes and cigarettes, chewing
tobacco and snuff.
3.
Cosmetics
and toilet preparations.
4.
Tooth
paste, dental cream, tooth powder and soap.
5.
Aerated
waters in the manufacture of which blended flavouring
concentrates in any form are used.
[5] [Explanation : “Blended flavouring concentrates” shall include, and shall be deemed always to have included, synthetic essences in any form.]
6.
Confectionery
and chocolates.
7.
Gramophones,
including record-players and gramophone records.
10.
Photographic
apparatus and goods.
11-21. [8] [***]
22. Office machines and apparatus such as typewriters,
calculating machines, cash registering machines, cheque
writing machines, intercom machines and teleprinters.
Explanation : The expression “office machines and apparatus” includes all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and restaurants for doing office work [9] [and for data processing (not being computers within the meaning of section 32AB)].
23.
Steel
furniture, whether made partly or wholly of steel.
24.
Safes,
strong boxes, cash and deed boxes and strong room doors.
25.
Latex
foam, sponge and polyurethane foam.
27.
Crown
corks, or other fittings of cork, rubber, polyethylene or any other material.
28.
Pilfer-proof
caps for packaging or other fittings of cork, rubber, polyethylene or any other
material.
[1]Inserted by the Finance
(No. 2) Act, 1977, w.e.f. 1-4-1978.
[2]Inserted by the Finance Act, 1986, w.e.f. 1-4-1987.
[3]Inserted by the Finance Act, 1981, w.e.f. 1-4-1981.
[4]Substituted for “and section 80J (4)” by
the Finance Act, 1990, w.e.f. 1-4-1990. Earlier,
these words were inserted by the Finance Act, 1979, w.e.f.
1-4-1979.
[5]Inserted by the Finance Act, 1987, w.e.f. 1-4-1988.
[6]Omitted by the Finance Act, 1981, w.e.f. 1-4-1982.
[7]Substituted for “Cinematograph films and
projectors” by the Finance Act, 1988, w.e.f.
1-4-1989.
[8]Omitted by the Finance Act, 1981, w.e.f. 1-4-1982.
[9]Substituted for “for data processing and
for transmission and reception of messages” by the Finance Act, 1987, w.e.f. 1-4-1988.
[10]Omitted by the Finance Act, 1981, w.e.f. 1-4-1982.
[11]Omitted by the Finance
Act, 1981, w.e.f. 1-4-1982.