| S. No. | Chapter or heading No. or sub-heading No. | Description | Abatement as a percentage of retail sale price |
|---|
| (1) | (2) | (3) | (4) |
|---|
| 1. | 0401.14 | Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale | 35% |
| 2. | 1704.10 | Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) | 40% |
| 3. | 1802.00 | Cocoa powder, whether or not containing added sugar or other sweetening matter | 35% |
| 4. | 1803.00 | Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates | 35% |
| 5. | 1804.00 | Other food preparations containing cocoa | 35% |
| 6. | 1901.19 and 1901.92 | All goods | 35% |
| 7. | 1902.19 | All goods | 35% |
| 8. | 1904.10 | All goods | 35% |
| 9. | 1905.11 | Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power | 40% |
| 10. | 1905.31 | Waffles and wafers, coated with chocolate or containing chocolate | 35% |
| 11. | 1905.39 | All goods | 40% |
| 12. | 2001.10 | All goods | 35% |
| 13. | 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 | 35% |
| 14. | 2102.10 | All goods | 35% |
| 15. | 2103.10 | All goods | 40% |
| 16. | 2104.10 | All goods | 35% |
| 17. | 2105.00 | Ice cream and other edible ice, whether or not containing cocoa | 45% |
| 18. | 2106.00 | Pan masala, in retail packs containing ten grams or more per pack, other tan the goods containing not more than 10% betel nut by weight and not containing tobacco in any proportion | 50% |
| 19. | 2107.00 | Betel nut powder known as "Supari" | 35% |
| 20. | 2108.20 | Sharbat | 35% |
| 21. | 2108.99 | All goods | 40% |
| 22. | 2201.19 and 2202.19 | All goods | 50% |
| 23. | 2201.20 and 22020.20 | Aerated waters | 55% |
| 24. | 2202.40 | Fruit pulp or fruit juice based drinks | 40% |
| 25. | 2203.00 | Vinegar and substitutes for vinegar obtained from acetic acid | 40% |
| 26. | 2710.90 | Lubricating oils and Lubricating preparations | 40% |
| 27. | 3204.30 | Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores | 35% |
| 28. | 32.08, 32.09 and 32.10 | All goods | 40% |
| 29. | 3303.00, 3304.00, 33.05 and 33.07 | All goods | 50% |
| 30. | 3306.10 | Tooth paste | 35% |
| 31. | 3401.19 | All goods | 35% |
| 32. | 3401.20 and 3402.90 | All goods | 35% |
| 33. | 3403.10 | Lubricating preparations | 35% |
| 34. | 34.05 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparation (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 | 35% |
| 35. | 35.06 | Prepared glues and other prepared adhesives, not elsewhere specified or included | 45% |
| 36. | 3702.90 | All goods | 40% |
| 37. | 3808.10 | Mosquito coils, mats and other mosquito repellents | 35% |
| 38. | 3808.90 | Disinfectants and similar products | 40% |
| 39. | 3924.10 | Insulated ware | 40% |
| 40. | 64.01 | Footwear | 40% |
| 41. | 6501.10 | Safety headgear | 40% |
| 42. | 6906.10 | Glazed tiles | 50% |
| 43. | 7321.10 | Cooking appliances and plate warmers | 40% |
| 44. | 7323.10 and 7615.20 | Pressure Cookers | 35% |
| 45. | 8212.00 | Razors and razor blades (including razor blade blanks in strips) | 40% |
| 46. | 8414.40 | Electric fans | 35% |
| 47. | 8415.00 | Room air-conditioners | 40% |
| 48. | 8418.10 | Refrigerators | 40% |
| 49. | 8422.10 | Dish washing machines | 35% |
| 50. | 8450.10 | Household or laundry type washing machines, including machines which both wash and dry | 40% |
| 51. | 8469.90 | Typewriters | 35% |
| 52. | 8470.00 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions | 40% |
| 53. | 8506.00 | Primary cells and primary batteries | 40% |
| 54. | 8509.00 | Electro-mechanical domestic appliances with self-contained electric motor | 40% |
| 55. | 8510.00 | Shavers, hair clippers and hair-removing appliances, with self contained electric motor | 40% |
| 56. | 8513.00 | Portable electric lamps designed to function by their own sources of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 85.12 | 35% |
| 57. | 8516.00 | 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 | 40% |
| 58. | 8517.00 | Telephone sets including telephones with cordless handsets; video phones; facsimile machines | 40% |
| 59. | 8519 and 85.20 | All goods | 40% |
| 60. | 8525.00 | Pagers, cellular or mobile phones | 40% |
| 61. | 8527.10 | Radio sets including transistor sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it | 35% |
| 62. | 8527.90 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | 40% |
| 63. | 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 | 30% |
| 64. | 85.39 | Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; Arc lamps | 40% |
| 65. | 9006.00 | Photographic (other than cinematographery) cameras | 35% |
| 66. | 9101.90 and 9102.90 | Watches of retail sale price, exceeding Rs. 500 per piece | 35% |
| 67. | 91.03 and 91.05 | Clocks of retail sale price, exceeding Rs. 500 per piece | 45% |
| 68. | 9612.00 | All goods | 35% |
| 69. | 9617.00 | Vacuum flasks | 40% |