46[1] [The Eleventh Schedule

[See section 32A, 47[2] [section 32AB,] 48[3] [section 80CC(3)(a)(i), section 80-I(2)] 49[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 mixtures 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.

 

50[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.

8

51[6] [* * *]

9

52[7] [Projectors]

10

Photographic apparatus and goods.

11-21

51[8] [* * *]

22

Office machines and apparatus and 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 53[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.

26

52a[10] [* * *]

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.

29

54[11] [* * *]]

 

 

 [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.