9[THE ELEVENTH SCHEDULE
[See section 32A, 10[section 32AB,] 11[section 80CC*(3)(a)(i), section 80-I(2)] 12[, section 80J(4)† and section 88A‡ (3)(a)(i)]
LIST OF ARTICLES OR
THINGS
1. Beer, wine and other alcoholic spirits.
2. Tobacco and tobacco preparations, such as,
cigars and cheroots, cigarettes, biris, smoking
mixtures for pipes and cigarettes, chewing tobacco and snuff.
3. Cosmetics and toilet preparations.
4. Tooth paste, dental cream, tooth powder and
soap.
5. Aerated waters in the manufacture of which
blended flavouring concentrates in any form are used.
13[Explanation.—“Blended flavouring
concentrates” shall include, and shall be deemed always to have included,
synthetic essences in any form.]
6. Confectionery and chocolates.
7. Gramophones, including record-players and
gramophone records.
8. 14[***]
9. 15[Projectors.]
10. Photographic apparatus and goods.
11-21. 14[***]
22. Office machines and apparatus such as typewriters, calculating
machines, cash registering machines, cheque writing
machines, intercom machines and teleprinters.
Explanation.—The expression “office machines and
apparatus” includes all machines and apparatus used in offices, shops,
factories, workshops, educational institutions, railway stations, hotels and
restaurants for doing office work 16[and for data processing (not being computers within the meaning of section 32AB)].
23. Steel furniture, whether made partly or wholly of steel.
24. Safes, strong boxes, cash and deed boxes and strong room doors.
25. Latex foam sponge and polyurethane foam.
26. 17[***]
27. Crown corks, or other fittings of cork, rubber, polyethylene or any
other material.
28. Pilfer-proof caps for packaging or other fittings of cork, rubber,
polyethylene or any other material.
29. 17[***]]