30[R2] [[See section 33(1)(b)(B)(i)]]
(1) Iron
and steel (metal), ferro-alloys and special steels.
(2) Aluminium, copper, lead and zinc
(metals).
(3) 31[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
phosphates and ammonium nitro-phosphate.
(14) Soda
ash.
(15) Pesticides.
(16) Paper
and pulp 32[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 taperred 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.
(27) Printing machinery.]
34[R6] (28) Processed
seeds.
(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.]
35[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 and 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.