98[The fifth
schedule
99[[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)
1[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 2[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.
2[(26) Tea.
(27) Printing machinery.]
3[(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.]
4[(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.]]
