List of declared goods

 

            (i)  Cereals, that is to say,—

                       (i)      Paddy (Oryza sativa L.);

                       (ii)     Rice (Oryza sativa L.);

                       (iii)    Wheat (Triticum vulgare, T. Compactum, T. Sphaerococcum, T. Durum, T aestivum, L.T. dicoccum);

                       (iv)    Jowar or Milo (Sorghmn vulgare pers);

                       (v)     bajra (pennisetum typhoideum L.);

                       (vi)    Maize (Zea Mays D.);

                       (vii)   ragi (eleusine coracana Gaertn.;):

                       (viii) Kodon (Paspalum Scrobiulatum L.):

                       (ix)    Kutki (Panicum Miliare L.);

                       (x)     barely (Hordeum vulgare L.);

             (ia)   coal, including coke in all its forms, but excluding charcoal;

                     PROVIDED that during the period commencing on the 23rd day of February, 1967 and ending with the date of commencement of section 11 of the Central Sales Tax (Amendment) Act, 1972 (61 of 1972) this clause shall have effect subject to the modification that the words “but excluding charcoal” shall be omitted;

             (ii)    cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned baled, pressed or otherwise, but not including cotton waste;

             (iia) cotton fabrics, covered under heading Nos. 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03,58.04, 58.05, 58.06, 59.01, 59.03, 59.05, 59.06 and 60.01 of the schedule to the central excise tariff Act 1985 (5 of 1986);

             (iib) cotton yarn, but not including cotton yarn waste;

             (iic) crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil-deposits or by the destructive distillation of bituminous mineral and whether or not subjected to all or any of the following processes:—

                        (1)    decantation;

                        (2)    de-salting;

                        (3)    dehydration;

                        (4)    stabilisation in order to normalise the vapour pressure;

                        (5)    elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure;

                        (6)    the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes;

                        (7)    any other minor process (including addition of pour point depressants or flow improvers) which does not change the essential character of the substances;

             (iid) Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines.

                     Explanation.— For the purposes of this clause, “scheduled airlines” means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service.

                            [Amendment :- In section 14, clause (iid) was substituted by Finance Act 22 of 2007 dated 11th May, 2007 [(2007) 10 STM 65 (JS)]. Before substitution clause (iid) reads as under :—

                            “(iid) Aviation Turbine Fuel sold to a Turboprop Aircraft ;

                            Explanations.— For the purpose of this clause "Turboprop Aircraft" means an aircraft deriving thrust, mainly from propeller, which may be driven by either turbine engine or piston engine;”]

             (iii)   Hides and skins, whether in a raw or dressed state;

             (iv)   iron and steel, that is to say;
                       (i)     pig iron, sponge iron and cast iron including ingot the moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap;

                       (ii)    steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);

                       (iii)   Skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;

                       (iv)   steel bars (rounds, rods, squares flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths);

                       (v)    steel structurals (angles,  joists, channels, tees, sheet piling  section, Z sections or any other rolled sections);

                       (vi)   sheets hoops, strips and skelp both black and galvanised, hot and cold rolled, plain and corrugated, in all qualities in straight lengths and in coil form as rolled and in rivetted condition;

                       (vii) Plates both plain and chequered in all qualities;

                       (viii)     discs, rings, forgings and steel castings;

                       (ix)   tool, alloy and special steel of any of the above categories;

                       (x)    steel melting scrap in all forms including steel skull turnings and borings;

                       (xi)   steel tubes both welded and seamless, of all diameters and lengths including tube fittings;

                       (xii) tin-plates, both hot dipped and electrolytic and tinfree plates;

                       (xiii)     fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails—heavy and light crane rails;

                       (xiv)     wheels, tyres, axles and wheel sets;

                       (xv) wire rods and wires-rolled, drawn, galvanised, aluminised, tinned or coated such as by copper;

                       (xvi)     defectives, rejects, cuttings or end pieces of any of the above categories;

               (v)    jute that is to say, the fibre extracted from plants belonging to the species corchorus capsularies and corchorus olitorious and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa-Varaltissima and the fibre known as Sunn or Sunn-hemp extracted from plants of the species Crotalaria Juncea whether baled or otherwise;

               (va)  liquefied petroleum gas for domestic use;

                              [Amendment :— In section 14, after clause (v), the above clause was inserted by Finance Act, 2006 assented by President of India on 18.4.2006 (Gazetted on 19-4-2006) [(2006) STM 72(JS)]]

               (vi)   oil seeds, that is to say; 

                          (i)     Groundnut or Peanut (Arachis hypogaea);

                          (ii)    Sesamum or Til (Sesamum orientale);

                          (iii)   cotton seed (Gossypium spp.);

                          (iv)   Soyabean (Glycine seja);

                          (v)    Rapeseed and mustard-

                                  1   Toria (Brassica campestris var toria);

                                  2   Rai (brassica Juncea);

                                  3   Jamba-Taramira (Eruca Satiya);

                                  4   Sarson, yellow and brown (Brassica Campestris var sarson);

                                  5   Banarasi Rai or True Mustard (Brassica nigra);

                          (vi)   Linseed (Linum usitatissimum);

                          (vii)  Castor (Ricinus communis);

                          (viii) Coconut (i.e. Copra excluding tender coconuts) (cocosnucifera);

                          (ix)   Sunflower (Helianthus annus);

                          (x)    Nigar seed(Guizotia abyssinica);

                          (xi)   Neem, vepa (Azadirachta indica);

                          (xii)  Mahua, illupai, Ippe, (Madhuca indica M. Latifolia, Bassia, Latifolia and Madhuca longifolia syn. M. Longifolia);

                          (xiii) Karanja, Pongam, Honga (Pongamia pinnata syn. P. Glabra);

                          (xiv) Kusurn (Schleichera oleosa, syn. S. Trijuga);

                          (xv)  Punna, Undi (Colophyllum inophyllum);

                          (xvi) Kokum (Corcinia indica);

                          (xvii)  Sal (Shorea rebusta);

                          (xviii) Tung (Aleurites fordii and A. Montana);
                          (xix) Red palm (Elaeis guinensis);

                          (xx)  Safflower (Carthanus tinctorius);

               (via) Pulses, that is to say,—

                        (i)     gram or gulab gram (Cicerarietinum L.)

                        (ii)    tur or arhar (Cajanus cajan);

                        (iii)   moong or green gram (Phaseolus aureus)

                        (iv)   masur or lentil (Lens esculemta Moench, Lens culinarise Medic)

                        (v)    urad or black gram (Phaseolus mungo);

                        (vi)   moth (Phaseolus aconitifolius jacq);

                        (vii)  Lakh or Khesari (lathyrus sativus L.)

               (vii)  man made fabrics covered under heading no. 54.08, 54.09, 54.10, 54.11, 54.12, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 58.02, 58.03, 58.04, 58.05, 58.06, 59.01, 59.02, 59.03, 59.05, 59.06 and 60.01 of the schedule to the Central excises Tariff Act, 1985 (5 of 1986);

               (viii) sugar, covered under sub-heading no. 1701.20, 1701.31, 1701.39 and 1702.11 of the schedule to the Central Excise  Tariff Act 1985 (5 of 1986);

               (ix)   Omitted

                              [Amendment :- In section 14, clause (ix) was omitted by Taxation Laws (Amendment) Act, 2007 (Act No. 16 of 2007) Gazetted on 28-3-2007. [(2007) 10 STM 41(JS)]. Before omission clause (ix) reads as under:-

                              “(ix) unmanufactured tobacco and tobacco refuse covered under the sub-heading Nos. 2401.00 cigars and cheroots of tobacco covered under heading no. 24.02, cigarettes and cigarillos of tobacco covered under sub-heading no. 2403.11 and 2403.21 and other manufactured tobacco covered under sub-heading. Nos. 2404.11, 2404.12, 2404.13, 2404.19, 2404.21, 2404.29, 2404.31, 2404.39, 2404.41, 2404.50 and 2404.60 of the schedule of the Central Excise Tariff Act, 1985 (5 of 1986).”]

               (x)    woven fabrics of wool covered under heading nos. 51.06, 51.07, 58.01, 58.02, 58.03 and 58.05 of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986);

            (xi)       Omitted by Act 19 of 1968 w.e.f. 11.5.1968.