46[R2] [[See
section 33(1)(b)(B)(i)]]
List of
articles and things
(1) Iron
and steel (metal), Ferro-alloys and special steels.
(2) Aluminium,
copper, lead and zinc (metals).
(3) 47[R3] [Coal,
lignite, iron ore], bauxite, manganese ore, dolomite, limestone, magnesite and
mineral oil.
(4)
Industrial machinery specified
under the heading “8. Industrial machinery”, sub-heading “A. Major items of specialised equipment used in specific industries”,
of the First Schedule to the Industries (Development and Regulation) Act, 1951
(65 of 1951).
(5) Boilers
and steam generating plants, steam engines and turbines and internal combustion
engines.
(6) Flame
and drip proof motors.
(7)
Equipment for the generation and
transmission of electricity including transformers, cables and transmission
towers.
(8)
Machine tools and precision tools
(including their attachments and accessories, cutting tools and small tools),
dies and jigs.
(9) Tractors,
earth-moving machinery and agricultural implements.
(10) Motor
trucks and buses.
(11) Steel
castings and forgings and malleable iron and steel castings.
(12) Cement
and refractories.
(13)
Fertilisers, 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 ammo-nium nitro phosphate.
(14) Soda
ash.
(15) Pesticides.
(16) Paper
and pulp 48-49[R4] [including
newsprint].
(17)
Electronic equipment, namely, radar
equipment, computers, electronic accounting and business machines,
electronic communication equipment, electronic control instruments and basic
components, such as valves, transistors, resistors, condensers, coils, magnetic
materials and microwave components.
(18)
Petrochemicals including
corresponding products manufactured from other basic raw materials like calcium
carbide, ethyl alcohol or hydrocarbons from other sources.
(19) Ships.
(20) Automobile
ancillaries.
(21) Seamless
tubes.
(22) Gears.
(23) Ball,
roller and tapered bearings.
(24)
Component parts of the articles
mentioned in item Nos. (4), (5), (7) and (9), that is to say, such parts as are
essential for the working of the machinery referred to in the items aforesaid
and have been given for that purpose some special shape or quality which would
not be essential for their use for any other purpose and are in complete
finished form and ready for fitment.
(25)
Cotton seed oil.
48-49[R5] [(26) Tea.
(27) Printing
machinery.]
(29) Processed
concentrates for cattle and poultry feed.
(30)
Processed (including frozen) fish and
fish products.
(31) Vegetable
oils and oil-cakes manufactured by the solvent extraction process from seeds
other than cotton seed.]
51[R7] [(32) Textiles (including those dyed,
printed or otherwise processed) made wholly or mainly of cotton, including
cotton yarn, hosiery and rope.
(33) Textiles
(including those dyed, printed or otherwise processed) made wholly or mainly of
jute, including jute twine and jute rope.]]
[R1]Inserted by the Finance Act, 1965, w.e.f. 1-4-1965. The original
Schedule was omitted by the Finance Act, 1964, w.e.f. 1-4-1964.
[R2]Substituted for “[See sections 33(1)(b)(B)(i) and 80B(7)]” by the Finance Act,
1968, w.e.f. 1-4-1969. “[See
sections 33(1)(b)(B)(i) and 80B(7)]” was
substituted for “[See sections
33(1)(iii)(c), 80E and 85A]” by the Finance (No. 2) Act, 1967,
w.e.f. 1-4-1968 and “[See
sections 33(1)(iii)(c), 80E and 85A]” was substituted for “[See section 33(1)(iii)(c)]” by the
Finance Act, 1966, w.e.f. 1-4-1966.
[R3]Substituted for “Iron ore” by the Finance (No. 2) Act, 1965, w.e.f. 1-4-1965.
[R4]Inserted by the Finance Act, 1966, w.e.f. 1-4-1966 ;
but for the purposes of section 33(1), the amendment shall have effect in
respect of machinery or plant installed after 31-3-1966.
[R5]Inserted by the Finance Act, 1966, w.e.f. 1-4-1966 ;
but for the purposes of section 33(1), the amendment shall have effect in
respect of machinery or plant installed after 31-3-1966.
[R6]Inserted by the Finance Act, 1968, w.e.f. 1-4-1969.
[R7]Inserted by the Finance Act, 1969, w.e.f. 1-4-1970.