[Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988. Original Ninth Schedule was inserted by the Direct Taxes (Amendment) Act, 1974, w.e.f. 1-4-1975.]
[R1]Omitted Ninth Schedule, as amended by the Finance Act,
1975, w.e.f. 1-4-1976, the Finance Act, 1976, w.e.f. 1-4-1976, the Finance (No.
2) Act, 1977, w.e.f. 1-4-1978, the Finance Act, 1981, w.e.f. 1-4-1982 and the
Finance Act, 1984, w.e.f. 1-4-1985, stood as under :
“[See
section 32(1)(iv)]
List of articles or
things
1. Iron
and steel (metal).
2. Non-ferrous
metals.
3. Ferro-alloys
and special steels.
4. Steel
castings and forgings and alloy, malleable and S.G. iron castings.
5. Thermal
and hydro-power generation equipment.
6. Transformers
and switch gears.
7. Electric
motors.
8. Industrial
and agricultural machinery.
9. Earth-moving
machinery.
10. Machine
tools.
11. Fertilizer, namely,
ammonium sulphate, ammonium sulphate nitrate (double salt), ammonium nitrate,
calcium ammonium nitrate (nitrolime stone, ammonium chloride, superphosphate, urea and complex fertilisers of synthetic
origin containing both nitrogen and phosphorus, such as ammonium phosphates,
ammonium sulphate phosphate and ammonium nitrophosphate.
12. Soda
ash.
13. Caustic
soda.
14. Commercial
vehicles.
15. Ships.
16. Aircraft.
17. Tyres and tubes.
18. Paper,
pulp and newsprint.
19. Sugar.
20. Vegetable
oils.
21. Textiles
(including those dyed, printed or otherwise processed) made wholly or mainly of
cotton, including cotton yarn, hosiery and rope.
22. Textiles
(including those dyed, printed or otherwise processed) made wholly or mainly of
jute, including jute twine and jute rope.
23. Cement
and refractories.
24. Pesticides.
25. Carbon
and graphite products.
26. Inorganic
heavy chemicals (other than soda ash and caustic soda mentioned in items 12 and
13, respectively).
27. Organic
heavy chemicals.
28. Synthetic
rubber chemicals (including carbon black).
29. Industrial
explosives.
30. Basic
drugs.
31. Industrial
sewing machines.
32. Finished
leather and leather goods (including footwear made wholly or mainly of
leather).
33. Electronic
components and raw materials; computers and peripherals; communication
equipment; process control, instrumentation, industrial and professional grade
electronic equipment.
Explanation : The article specified in item 24 does not include any formulation of pesticides unless the formulation is prepared by the manufacturer or producer of the basic pesticidal chemicals from which such formulation has been prepared.”