[See section 32A, 6[R2] [section 32AB,]
7[R3] [section 80CC
(3) (a) (i), section 80-I (2) 8[R4] [, 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.
9[R5] [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.
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 12[R9] [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.
[R1]Inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-4-1978.
[R2]Inserted by the Finance Act, 1986, w.e.f. 1-4-1987.
[R3]Inserted by the Finance Act, 1981, w.e.f. 1-4-1981.
[R4]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.
[R5]Inserted by the Finance Act, 1987, w.e.f. 1-4-1988.
[R6]Omitted by the Finance Act, 1981, w.e.f. 1-4-1982.
[R7]Substituted for “Cinematography films and projectors” by the Finance Act, 1988, w.e.f. 1-4-1989.
[R8]Omitted by the Finance Act, 1981, w.e.f. 1-4-1982.
[R9]Substituted for “ for data processing and for transmission and reception of messages” by the Finance Act, 1987, w.e.f. 1-4-1988.
[R10]Omitted by the Finance Act, 1981, w.e.f. 1-4-1982.
[R11]Omitted by the Finance Act, 1981, w.e.f. 1-4-1982.