| Head No | Description of goods | Rate (Schedule 1) | Rate (Schedule 2) | Condition No. | List No. |
|---|---|---|---|---|---|
| Any Chapter | Goods supplied for the official use of foreign diplomatic or consular missions in India | Nil | Nil | 45 | |
| Any Chapter | (i) Cement Bonded Particle Board (ii) Jute Particle Board (iii) Rice Husk Board (iv) Glass-fibre Reinforced Gypsum Board (GRG) (v) Sisal-fibre Boards(vi) Bagasse Board | Nil | - | ||
| Any Chapter | Goods required for,- (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new projects with non-ozone depleting substances (non-ODS) technologies. Explanation.- "Goods" for the purposes of this exemption means goods which are designed exclusively for non-ozone depleting substances (non-ODS) technology. | Nil | Nil | 46 | |
| Any Chapter | Goods other than the following, namely:- (a) Electrical stampings and laminations; (b) Bearings; and (c) Winding wires. | Nil | - | 47 | |
| Any Chapter | Non-conventional energy devices/ systems specified in List 5 | Nil | - | 5 | |
| Any Chapter | Parts of goods falling under heading Nos.86.01 to 86.06 used within the factory of production or in any other factory of the same manufacturer in the manufacture of goods falling under heading Nos.86.01 to 86.06 | Nil | - | 4 | |
| Any Chapter | All goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under heading No. 87.06 of a motor vehicle of Chapter 87 | Nil | - | 48 | |
| Any Chapter | Parts of aeroplanes or helicopters required for manufacture or servicing of aeroplanes or helicopter (other than rubber tyres and tubes for aeroplanes) Explanation.- For the purposes of this exemption parts of aeroplanes or helicopters shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts falling within the First Schedule or the Second Schedule, as the case may be. | Nil | - | ||
| Any Chapter | Parts of hearing aids used within the factory of its production in the manufacture of hearing aids, falling under heading No. 90.21 of the First Schedule | Nil | - | ||
| Any Chapter | Medical equipment and other goods specified in List 6 Explanation. - For the purposes of this exemption the items in the list above shall not include Foley Balloon Catheters. | Nil | - | 6 | |
| Any Chapter | Mixture of graphite and clay, used within the factory of production in the manufacture of pencils or pencil leads falling under heading No. 96.08 or 96.09 | Nil | - | ||
| Any Chapter | Aluminium ferrules, used within the factory of production or in any other factory, in the manufacture of pencils falling under heading No. 96.08 or 96.09 | Nil | - | ||
| Any Chapter | The following goods, namely:- a) Candles; ad valorem b) Footwear of a retail sale price not exceeding Rs 125 per pair; c) Tableware and kitchenware of glass; d) Imitation jewellery; e) Monochrome television receivers; f) Vacuum and gas filled bulbs of retail sale price not exceeding Rs 20 per bulb; g) Sunglasses for correcting vision; h) Watches and clocks of retail sale price not exceeding Rs 500 per piece; i) Rubberised coir mattresses; and j) Toothbrushes. Explanation:.- "Retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes,local or otherwise, freight, transport charges, commission payable to dealers and all charges towards advertisement, delivery, packing, forwarding and the like , as the case may be, and the price is the sole consideration for such sale. | Four per cent. | - | 49 |