67[R1] The Thirteenth Schedule

 

68[R2] [[See sections 80-IB(4) and 80-IC(2)]]

List of articles or things

Part A

 

For the State of Sikkim

 

S. No.

Article or thing

1.

Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.)

2.

Aerated branded beverages

3.

Pollution-causing paper and paper products

 

Part B

 

For the State of Himachal Pradesh and the State of Uttaranchal

 

S. No.

Activity or article or thing

Excise classification

Sub-class under National Industrial Classification (NIC), 1998

1.

Tobacco and tobacco products including cigarettes and pan masala

24.01 to 24.04 and 21.06

1600

2.

Thermal Power Plant (coal/oil based)

 

40102 or 40103

3.

Coal washeries/dry coal processing

 

 

4.

Inorganic Chemicals excluding medicinal grade oxygen (2804.11), medicinal grade hydrogen peroxide (2847.11), compressed air (2851.30)

Chapter 28

 

5.

Organic chemicals excluding Provitamins/ vitamins, Hormones (29.36), Glycosides (29.39), sugars*[R3]  (29.40)

Chapter 29

24117

6.

Tanning and dyeing extracts, tannins and their derivatives, dyes, colours, paints and varnishes; putty, fillers and other mastics; inks

Chapter 32

24113 or 24114

7.

Marble and mineral substances not classified elsewhere

25.04

 

 

 

25.05

14106 or 14107

8.

Flour mills/rice mills

11.01

15311

9.

Foundries using coal

 

 

10.

Minerals fuels, mineral oils and products of their distillation; bituminous substances : mineral waxes

Chapter 27

 

11.

Synthetic rubber products

40.02

24131

12.

Cement clinkers and asbestos, raw including fibre

2502.10, 2503.00

 

13.

Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders, etc.)

36.01 to 36.06

24292

14.

Mineral or chemical fertilizers

31.02 to 31.05

2412

15.

Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation)

3808.10

24211 or 24219

16.

Fibre glass and articles thereof

70.14

26102

17.

Manufacture of pulp - wood pulp, mechanical or chemical (including dissolving pulp)

47.01

21011

18.

Branded aerated water/soft drinks (non-fruit based)

2201.20, 2202.20

15541 or 15542

19.

Paper

4801

21011 to 21019

 

Writing or printing paper, etc.

4802.10

 

 

Paper or paperboard, etc.

4802.20

 

 

Maplitho paper, etc.

4802.30

 

 

Newsprint, in rolls or sheets

4801.00

 

 

Craft paper, etc.

4804.10

 

 

Sanitary towels, etc.

4818.10

 

 

Cigarette paper

48.13

 

 

Grease-proof paper

4806.10

 

 

Toilet or facial tissue, etc.

4803

 

 

Paper and paper board, laminated

 

 

 

internally with bitumen, tar or asphalt

4807.10

 

 

Carbon or similar copying paper

4809.10

 

 

Products consisting of sheets of paper or

 

 

 

paperboard, impregnated, coated or

 

 

 

covered with plastics, etc.

4811.20

 

 

Paper and paperboard, coated, impregnated

 

 

 

or covered with wax, etc.

4811.40

 

20.

Plastics and articles thereof

39.09 to 39.15]

 

 

 

69[R4] [Part C

 

For the State of Jammu and Kashmir

 

S. No.

Article or thing

1.

Cigarettes/cigars of tobacco, manufactured tobacco and substitutes

2.

Distilled/brewed alcoholic drinks

3.

Aerated branded beverages and their concentrates.]

 

 [R1]Inserted by the Finance Act, 2003, w.e.f. 1-4-2004

 [R2]Substituted for “[See section 80-IC(2)]” by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005

 [R3]Serial No. 5 - Reproduction by synthesis not allowed as also downstream industries for sugar

 [R4]Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005.