1. In this Schedule, "heading" and "sub-heading" mean respectively a heading and sub-heading in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule.
| S.No. | Heading No. or sub-heading No. | Description of goods |
| (1) | (2) | (3) |
| 1. | 0401.14 | Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale |
| 2. | 1702.21 or 1702.29 | Preparations of other sugars |
| 3. | 1702.30 | Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel |
| 4. | 1704.10 | Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) |
| 5. | 1704.90 | All goods |
| 6. | 18.02 | Cocoa powder, whether or not containing added sugar or other sweetening matter |
| 7. | 18.03 | Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates |
| 8. | 18.04 | Other food preparations containing cocoa |
| 9. | 1901.19 or 1901.92 | All goods |
| 10. | 1902.19 | All goods |
| 11. | 1904.10 | All goods |
| 12. | 1905.11 | Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power |
| 13. | 1905.31 | Waffles and wafers, coated with chocolate or containing chocolate |
| 14. | 1905.39 | All goods |
| 15. | 2101.10 | Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
| 16. | 2102.10 | All goods |
| 17. | 21.05 | Ice cream and other edible ice, whether or not containing cocoa |
| 18. | 21.06 | Pan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion |
| 19. | 21.07 | Betel nut powder known as "Supari" |
| 20. | 2108.20 | Sharbat |
| 21. | 2108.99 | All goods |
| 22. | 2201.19 | All goods |
| 23. | 2201.20 | Aerated waters |
| 24. | 2202.19 | All goods |
| 25. | 2202.20 | Aerated waters |
| 26. | 22.03 | Vinegar and substitutes for vinegar obtained from acetic acid |
| 27. | 2404.41 | Chewing tobacco and preparations containing chewing tobacco |
| 28. | 2404.49 | Pan masala containing tobacco |
| 29. | 2502.21 | White cement, whether or not artificially coloured and whether or not with rapid hardening properties |
| 29A. | 252329 | All goods |
| 30. | 2710.90 | Lubricating oils and Lubricating preparations |
| 31. | 3204.30 | Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores |
| 32. | 3206.90 | All goods |
| 33. | 32.08, 32.09 or 32.10 | All goods |
| 34. | 3212.90 | Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes |
| 35. | 32.13 or 32.14 | All goods |
| 36. | 33.03, 33.04 or 33.05 | All goods |
| 37. | 3306.10 | Tooth paste |
| 38. | 33.07 | All goods |
| 39. | 3401.19 | All goods |
| 40. | 3401.20 or 3402.90 | All goods |
| 41. | 3403.10 | Lubricating preparations |
| 42. | 34.05 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 34.04 |
| 43. | 35.06 | Prepared glues and other prepared adhesives, not elsewhere specified or included |
| 44. | 3702.90 | All goods |
| 45. | 3808.10 | All goods |
| 46. | 3808.90 | Disinfectants and similar products |
| 47. | 38.14 | Thinners |
| 47A. | 38089340 | Plant growth regulators |
| 48. | 38.19 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals |
| 49. | 38.20 | Anti-freezing preparations and prepared de-icing fluids |
| 50. | 3824.90 | Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale |
| 51. | 39.19 | Self-adhesive tapes of plastics |
| 52. | 3923.10 or 3924.10 | Insulated ware |
| 53. | 48.16 | Carbon paper, self-copy paper, duplicator stencils, of paper |
| 54. | 4818.90 | Cleansing or facial tissues, handkerchiefs and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres |
| 55. | 64.01 | Footwear |
| 56. | 6501.10 | Safety headgear |
| 57. | 6905.10 | Vitrified tiles, whether polished or not |
| 58. | 6906.10 | Glazed tiles |
| 59. | 7321.10 | Cooking appliances and plate warmers |
| 60. | 7323.10 | Pressure cookers |
| 61. | 73.24 | Sanitary ware of iron or steel |
| 62. | 7418.90 | Sanitary ware of copper |
| 63. | 7615.20 | Pressure cookers |
| 64. | 82.12 | Razors and razor blades (including razor blade blanks in strips) |
| 65. | 83.05 | Staples in strips, paper clips of base metal |
| 66. | 8414.40 | Electric fans |
| 67. | 84.15 | Window room air-conditioners and split air-conditioners of capacity up to 3 tonnes |
| 68. | 8418.10 | Refrigerators |
| 69. | 8421.10 | Water filters and water purifiers, of a kind used for domestic purposes |
| 70. | 8422.10 | Dish washing machines |
| 71. | 8450.10 | Household or laundry type washing machines, including machines which both wash and dry |
| 71A. | 84433100 or 844332 | Printer, whether or not combined with the functions of copying or facsimile transmission |
| 71B. | 84433260 or 84433970 | Facsimile machines |
| 71C. | 84439951 | Ink cartridges, with print head assembly |
[OLD-
71A. | 8443 | Fascimile machines ] |
| 72. | 8469.90 | Typewriters |
| 73. | 84.70 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions |
| 74. | 84.72 | Stapling machines |
| 74A. | 847130 | All goods |
| 74B. | 847160 | All goods |
| 75. | 85.06 | Primary cells and primary batteries |
| 76. | 85.09 | Electro-mechanical domestic appliances with self-contained electric motor |
| 76A. | 85.08 | Vacuum Cleaners with self contained electric motor |
| 77. | 85.10 | Electro-mechanical domestic appliances with self contained electric motor, other than vacuum cleaners of heading 8508 |
| 78. | 85.13 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 85.12 |
| 79. | 85.16 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes |
| 80. | 85.17 | Telephone sets including telephones with cordless handsets; video phones; facsimile machines |
| 81. | 85.19 or 85.20 | All goods |
| 81A. | 85176230 | Modems (modulators-demodulators) |
| 81B. | 85176960 | Set top boxes for gaining access to internet |
| 82. | 8519 [OLD- 85.21 ] | All goods |
| 83. | 8523.12 | Unrecorded audio cassettes |
| 84. | 8523.14 | Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs |
| 85. | [OMITTED-
8523.20 | Magnetic discs] |
| 86. | [OMITTED-
8524.34 | Video cassettes] |
| 87. | [OMITTED-
8524.40 | Magnetic discs] |
| 88. | [OMITTED-
85.25 | Pagers. cellular or mobile phones] |
| 89. | 8525 or 8517 | Cellular or mobile phones |
| 89A. | 8527 | Pagers |
| 90. | 8527.90 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
| 91. | 85.28 | Television receivers (including video monitors and video projectors), other than monochrome, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus |
| 92. | 85.36 | All goods |
| 92A. | 8528 | Monitors of a kind solely or principally used in an automatic data processing machine |
| 92B. | 85287100 | Set top boxes for television sets |
| 93. | 8536 (except 85367000) [OLD-85.39] | Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; Arc lamps |
| 94. | 90.06 | Photographic (other than cinematographic) cameras |
| 95. | 9101.90 or 9102.90 | Watches |
| 96. | 91.03 or 91.05 | Clocks |
| 97. | 96.12 | All goods |
| 97A. | 96032100 | Toothbrush |
| 98. | 96.17 | Vacuum flasks |
| 100. | Any heading | Parts, components and assemblies of automobiles |
[OMITTED-
101. | 38083040 | Plant-growth regulator] |
[OMITTED-
102. | 96032100 | Toothbrush] |
(In above Third Schedule Sl.NO. 29A, 47A, 97A, 71A to 71C, 74A, 74B, 81A, 81B, 92A, 92B - inserted, Sl.NO. 101, 102 - Omitted and column (2) at Sl.NO. 82, 93 - substituted vide Union Budget 2007 - 2008)