Twelfth Schedule: Twelfth Schedule
The Income Tax Ordinance, 2001 · Federal Acts · in_force
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THE TWELFTH SCHEDULE [See Section148] PART I PCT CODE DESCRIPTION (1) (2) 1[07.01 Potatoes, fresh or chilled. 0702.0000 Tomatoes, fresh or chilled. 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 1006.1010 Seed for sowing. 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.] 2711.1100 - - Natural Gas 3102.1000 - Urea, Whether Or Not In Aqueous Solution 31.04 Mineral or chemical fertilisers, potassic. 52.01 Cotton, not carded or combed. 52.02 Cotton waste (including yarn waste and garnetted stock). 5203.0000 Cotton, carded or combed. Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, 71.08 or in powder form. 2[ ] Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reactors; 84.01 machinery and apparatus for isotopic separation. Steam or other vapour generating boilers (other than central heating hot water boilers 84.02 capable also of producing low pressure steam); super- heated water boilers. 84.03 Central heating boilers other than those of heading 84.02. Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, 84.04 economisers, super- heaters, soot removers, gas recoverers); condensers for steam or other vapour power units. Producer gas or water gas generators, with or without their purifiers; acetylene gas 84.05 generators and similar water process gas generators, with or without their purifiers. 84.06 Steam turbines and other vapour turbines. 84.10 Hydraulic turbines, water wheels, and regulators therefor. 84.11 Turbo- jets, turbo- propellers and other gas turbines. 84.12 Other engines and motors. Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, 84.16 including their mechanical grates, mechanical ash dischargers and similar appliances. 84.17 Industrial or laboratory furnaces and ovens, including incinerators, non- electric. 1 The PCT Codes 07.01, 0702.0000, 07.03, 1006.1010 and 27.01 and entries relating thereto inserted by the Finance Act, 2022. 2 The PCT Code 72.04 and entry relating thereto omitted by the Finance Act, 2022. The omitted PCT Code read as follows: “72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel.” 777 Twelfth Schedule_____________________________________ Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, 84.19 roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non- electric. Calendering or other rolling machines, other than for metals or glass, and cylinders 84.20 therefor. Centrifuges, including centrifugal dryers; filtering or purifying machinery and 84.21 apparatus, for liquids or gases. - Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other 8422.3000 containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages 8422.4000 - Other packing or wrapping machinery (including heat- shrink wrapping machinery) Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including 84.23 (Except weight operated counting or checking machines; weighing machine weights of all 8423.1000) kinds. Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers 84.26 and works trucks fitted with a crane. 84.27 Fork- lift trucks; other works trucks fitted with lifting or handling equipment. 84.28 (Except Other lifting, handling, loading or unloading machinery (for example, lifts, 8428.1010 and escalators, conveyors, teleferics). 8428.4000) 84.29 Self- propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. Other moving, grading, levelling, scraping, excavating, tamping, compacting, 84.30 extracting or boring machinery, for earth, minerals or ores; pile- drivers and pile- extractors; snow- ploughs and snow- blowers. 84.31 Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30. 84.32 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers. 84.33 (Except Harvesting or threshing machinery, including straw or fodder balers; grass or 8433.1100 and hay mowers; machines for cleaning, sorting or grading eggs, fruit or other 8433.1900) agricultural produce, other than machinery of heading 84.37. 84.34 Milking machines and dairy machinery. 84.35 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. Other agricultural, horticultural, forestry, poultry- keeping or bee- keeping 84.36 machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. Machines for cleaning, sorting or grading seed, grain or dried leguminous 84.37 vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm- type machinery. Machinery, not specified or included elsewhere in this Chapter, for the industrial 84.38 preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. 84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. 84.40 Book- binding machinery, including book- sewing machines. 84.41 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. 776 Twelfth Schedule_____________________________________ Machinery, apparatus and equipment (other than the machines of headings 84.42 84.56 to 84.65), for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). 8443.1100 Offset printing machinery, reel-fed 8443.1200 Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) 8443.1300 Other offset printing machinery 8443.1400 Letterpress printing machinery, reel fed, excluding flexographic printing 8443.1500 Letterpress printing machinery, other than reel fed, excluding flexographic printing 8443.1600 - Flexographic printing machinery 8443.1700 Gravure printing machinery 8443.1910 Hot stamping machines 8443.1920 Label printing/embossing machines 8443.1930 Flat bed printing presses 8443.1940 Proof presses 8443.1951 On cotton textile 8443.1959 Other 8443.1990 Other 8444.0000 Machines for extruding, drawing, texturing or cutting man- made textile materials. Machines for preparing textile fibres; spinning, doubling or twisting machines 84.45 and other machinery for producing textile yarns; textile reeling or winding (including weft- winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47. 84.46 Weaving machines (looms). 84.47 Knitting machines, stitch- bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle 84.48 changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald- frames, hosiery needles). 8449.0000 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, 84.51 dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. Machinery for preparing, tanning or working hides, skins or leather or for 84.53 making or repairing footwear or other articles of hides, skins or leather, other than sewing machines. 84.54 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries. 84.55 Metal- rolling mills and rolls therefor. Machine- tools for working any material by removal of material, by laser or other 84.56 light or photon beam, ultrasonic, electro- discharge, electro- chemical, electron 777 Twelfth Schedule_____________________________________ beam, ionic- beam or plasma arc processes; water- jet cutting machines. 84.57 Machining centres, unit construction machines (single station) and multi- station transfer machines, for working metal. 84.58 Lathes (including turning centres) for removing metal. Machine- tools (including way- type unit head machines) for drilling, boring, 84.59 milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58. Machine- tools for deburring, sharpening, grinding, honing, lapping, polishing or 84.60 otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61. Machine- tools for planing, shaping, slotting, broaching, gear cutting, gear 84.61 grinding or gear finishing, sawing, cutting- off and other machine- tools working by removing metal or cermets, not elsewhere specified or included. Machine- tools (including presses) for working metal by forging, hammering or 84.62 die- stamping; machine- tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above. 84.63 Other machine- tools for working metal or cermets, without removing material. 84.64 Machine- tools for working stone, ceramics, concrete, asbestos- cement or like mineral materials or for cold working glass. Machinery and apparatus for soldering, brazing or welding, whether or not 84.68 capable of cutting, other than those of heading 85.15; gas- operated surface tempering machines and appliances. Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid 84.74 (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand. 84.75 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware. 84.77 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter. 84.78 Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter. 84.79 (Except Machines and mechanical appliances having individual functions, not specified 8479.8960 and or included elsewhere in this Chapter. 8479.8990) 84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. Machines and apparatus of a kind used solely or principally for the manufacture 84.86 of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. 8501.3300 Of an output exceeding 75 kW but not exceeding 375 kW 8501.3400 Of an output exceeding 375 kW 8502.1190 Other 8502.1200 Of an output exceeding 75 kVA but not exceeding 375 kVA 8502.3100 Wind-powered 8502.3900 Other 8503.0090 Other 778 Twelfth Schedule_____________________________________ 8504.2100 Having a power handling capacity not exceeding 650 kVA 8504.2200 Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA 8504.2300 Having a power handling capacity exceeding 10,000 kVA 8504.3400 Having a power handling capacity exceeding 500 kVA 8504.5000 Other inductors Industrial or laboratory electric furnaces and ovens (including those functioning 85.14 by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. Electric (including electrically heated gas), laser or other light or photon beam, 85.15 ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets. 8543.3000 - Machines and apparatus for electroplating, electrolysis or electrophoresis 85.45 (Except Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other 8545.1100 and articles of graphite or other carbon, with or without metal, of a kind used for 8545.9020) electrical purposes. 85.46 Electrical insulators of any material. Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for 85.47 example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material. 89052000 - Floating Or Submersible Drilling Or Production Platforms Part II PCT CODE DESCRIPTION (1) (2) Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than 05.05 cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. Bones and horn- cores, unworked, defatted, simply prepared (but not cut to shape), 05.06 treated with acid or degelatinised; powder and waste of these products. Ivory, tortoise- shell, whalebone and whalebone hair, horns, antlers, hooves, nails, 05.07 claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. Coral and similar materials, unworked or simply prepared but not otherwise worked; 05.08 shells of molluscs, crustaceans or echinoderms and cuttle- bone, unworked or simply prepared but not cut to shape, powder and waste thereof. Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands 0510.0000 and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, 05.11 unfit for human consumption. 779 Twelfth Schedule_____________________________________ 1[ ] [ ] [ ] 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, 07.06 fresh or chilled. 0707.0000 Cucumbers and gherkins fresh or chilled. 07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled. Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in 07.11 sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split. 10.02 Rye. 10.03 Barley. 10.04 Oats. 10.05 Maize (corn). [ ] 11.08 Starches; inulin. 12.01 Soya beans, whether or not broken. 12.05 Rape or colza seeds, whether or not broken. 1206.0000 Sunflower seeds, whether or not broken. 12.07 Other oil seeds and oleaginous fruits, whether or not broken. 12.09 Seeds, fruit and spores, of a kind used for sowing. Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; 12.10 lupulin. Plants and parts of plants (including seeds and fruits), of a kind used primarily in 12.11 perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered. 15.02 Fats of bovine animals, sheep or goats, other than those of heading 15.03. 15.07 Soya- bean oil and its fractions, whether or not refined, but not chemically modified. 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified. Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas 1518.0000 or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. 18.03 Cocoa paste, whether or not defatted. 1 The PCT Codes 07.01, 0702.000, 07.03, 1006.1010 and 27.01 and entries relating thereto omitted by the Finance Act, 2022. The omitted PCT Codes read as follows: “07.01 Potatoes, fresh or chilled. 0702.0000 Tomatoes, fresh or chilled. 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 1006.1010 Seed for sowing 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.” 780 Twelfth Schedule_____________________________________ Oil- cake and other solid residues, whether or not ground or in the form of 23.06 pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05. 2502.0000 Unroasted iron pyrites. 2503.0000 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 25.04 Natural graphite. 25.05 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of chapter 26. Quartz (other than natural sands); quartzite, whether or not roughly trimmed or 25.06 merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2507.0000 Kaolin and other kaolinic clays,whether or not calcined. 25.08 Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 2509.0000 Chalk. 25.10 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16. 2512.0000 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. 25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat- treated. 2514.0000 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. Dolomite, whether or not calcined or sintered, including dolomite roughly 25.18 trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. Natural magnesium carbonate (magnesite); fused magnesia; dead- burned 25.19 (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 2521.0000 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 25.25 Mica, including splittings; mica waste. Natural borates and concentrates thereof (whether or not calcined), but not 2528.0000 including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight. 25.29 Feldspar; leucite; nepheline and nepheline syenite; fluorspar. 25.30 Mineral substances not elsewhere specified or included. 26.01 Iron ores and concentrates, including roasted iron pyrites. Manganese ores and concentrates, Including ferruginous manganese ores and 2602.0000 concentrates with a manganese content of 20 % or more, calculated on the dry weight. 2603.0000 Copper ores and concentrates. 2604.0000 Nickel ores and concentrates. 2605.0000 Cobalt ores and concentrates. 781 Twelfth Schedule_____________________________________ 2606.0000 Aluminium ores and concentrates. 2607.0000 Lead ores and concentrates. 2608.0000 Zinc ores and concentrates. 2609.0000 Tin ores and concentrates. 2610.0000 Chromium ores and concentrates. 2611.0000 Tungsten ores and concentrates. 26.12 Uranium or thorium ores and concentrates. 26.13 Molybdenum ores and concentrates. 2614.0000 Titanium ores and concentrates. 26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates. 26.16 Precious metal ores and concentrates. 26.17 Other ores and concentrates. 2618.0000 Granulated slag (slag sand) from the manufacture of iron or steel. 2619.0000 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. 26.20 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds. [ ] 27.02 Lignite, whether or not agglomerated, excluding jet. 2703.0000 Peat (including peat litter), whether or not agglomerated. 27.04 Coke and semi- coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. 2705.0000 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. Oils and other products of the distillation of high temperature coal tar; similar 27.07 products in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents. 27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars. 2709.0000 Petroleum oils and oils obtained from bituminous minerals, crude 28.03 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). 28.04 Hydrogen, rare gases and other non- metals. 28.05 Alkali or alkaline- earth metals; rare- earth metals, scandium and yttrium, whether or not intermixed or inter- alloyed; mercury. 28.08 Nitric acid; sulphonitric acids. 28.09 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. 28.11 Other inorganic acids and other inorganic oxygen compounds of non- metals. 28.14 Ammonia, anhydrous or in aqueous solution. 28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. 2817.0000 Zinc oxide; zinc peroxide. 28.18 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide. 28.19 Chromium oxides and hydroxides. 28.20 Manganese oxides. 28.21 Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3. 2822.0000 Cobalt oxides and hydroxides; commercial cobalt oxides. 28.23 Titanium oxides. 782 Twelfth Schedule_____________________________________ 28.24 Lead oxides; red lead and orange lead. 28.25 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. 28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. 28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. 28.28 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. 28.29 Chlorates and perchlorates; bromates and perbromates; iodates and periodates. 28.30 Sulphides; polysulphides, whether or not chemically defined. 28.31 Dithionites and sulphoxylates. 28.32 Sulphites; thiosulphates. 28.33 Sulphates; alums; peroxosulphates (persulphates). 28.34 Nitrites; nitrates. 28.35 Phosphinates(hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. 28.36 Carbonates;peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate. 28.39 Silicates; commercial alkali metal silicates. 28.40 Borates; peroxoborates (perborates). 28.41 Salts of oxometallic or peroxometallic acids. 28.42 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides. 28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. Radioactive chemical elements and radioactive isotopes (including the fissile or 28.44 fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. 28.45 Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. 28.46 Compounds, inorganic or organic, of rare- earth metals, of yttrium or of scandium or of mixtures of these metals. 28.49 Carbides, whether or not chemically defined. 2850.0000 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. 28.52 Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams. Phosphides, whether or not chemically defined, excluding ferrophosphorus; 28.53 other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. 29.01 Acyclic hydrocarbons. 29.02 Cyclic hydrocarbons. 29.03 Halogenated derivatives of hydrocarbons. 29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 783 Twelfth Schedule_____________________________________ 29.07 Phenols; phenol- alcohols. 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol- alcohols. Ethers, ether- alcohols, ether- phenols, ether- alcohol- phenols, alcohol 29.09 peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three- membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 2911.0000 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. 2913.0000 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12. 29.14 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their 29.16 anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. Carboxylic acids with additional oxygen function and their anhydrides, halides, 29.18 peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.20 Esters of other inorganic acids of non- metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.21 Amine- function compounds. 29.22 Oxygen- function amino- compounds. 29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemicallydefined. 29.24 Carboxyamide- function compounds; amide- function compounds of carbonic acid. 29.25 Carboxyimide- function compounds (including saccharin and its salts) and imine- function compounds. 29.26 Nitrile- function compounds. 29.27 Diazo- , azo- or azoxy- compounds. 29.28 Organic derivatives of hydrazine or of hydroxylamine. 29.29 Compounds with other nitrogen function. 29.30 Organo- sulphur compounds. 29.31 Other organo- inorganic compounds. 29.32 Heterocyclic compounds with oxygen hetero- atom(s) only. 29.33 Heterocyclic compounds with nitrogen hetero- atom(s) only. 29.34 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds. 29.35 Sulphonamides. Provitamins and vitamins, natural or reproduced by synthesis (including natural 784 Twelfth Schedule_____________________________________ 29.36 concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. Hormones, prostaglandins, thromboxanes and leukotrienes, natural or 29.37 reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. 29.38 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. 29.39 Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. 29.41 Antibiotics. 2942.0000 Other organic compounds. Glands and other organs for organo- therapeutic uses, dried, whether or not 30.01 powdered; extracts of glands or other organs or of their secretions for organo- therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. 31.02 (except Mineral or chemical fertilisers, nitrogenous. 3102.1000) 31.03 Mineral or chemical fertilisers, phosphatic. Mineral or chemical fertilisers containing two or three of the fertilising elements 31.05 nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives. Synthetic organic tanning substances; inorganic tanning substances; tanning 32.02 preparations, whether or not containing natural tanning substances; enzymatic preparations for pre- tanning. 1[3204.1100 Disperse Dyes And Preparations Based Thereon 3204.1200 Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon 3204.1300 Basic dyes and preparations based thereon 3204.1400 Direct Dyes And Preparations Based Thereon 3204.1510 Indigo Blue 3204.1590 Other Vat dyes (including those usable in that state as pigments) and preparations based thereon: 3204.1600 Reactive Dyes And Preparations Based Thereon Pigments and preparations based thereon: 3204.1710 (a) Powdered 3204.1720 (b) Liquid 3204.1790 (c) Other 3204.1910 Dyes, Sulphur 3204.1990 Dyes, Synthetic 3204.2000 Synthetic Organic Products Of A Kind Used As Fluorescent Brightening Agents 3204.9000 Other Synthetic organic colouring matter 3206.1900 Pigments and preparations based on titanium dioxide] 1 The PCT Codes 3204.1100, 3204.1200, 3204.1300, 3204.1400, 3204.1510, 3204.1590, 3204.1600, 3204.1710, 3204.171, 03204.1790, 3204.1910, 3204.1990, 3204.2000, 3204.9000, 3206.1900 and entry relating thereto in column (2) inserted through S.R.O.1240(I)/2020 dated 20.11.2020. 785 Twelfth Schedule_____________________________________ 32.14 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like. Mixtures of odoriferous substances and mixtures (including alcoholic solutions) 33.02 with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. 1 [3402.1220 Cationic surface active agents 3402.1300 Non-ionic surface active agents 3402.9000 Surface active preparations and cleaning preparations excluding detergents] Lubricating preparations (including cutting- oil preparations, bolt or nut release preparations, anti- rust or anti- corrosion preparations and mould release 34.03 preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals. 2 [3404.9090 Other artificial waxes] 3504.0000 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. 35.05 Dextrins and other modified starches (for example, pre- gelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. 3 [3506.9110 Hot melt adhesive 3506.9190 3507.9000 Enzymes] 37.02 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. 37.03 Photographic paper, paperboard and textiles, sensitised, unexposed. 3704.0000 Photographic plates, film, paper, paperboard and textiles, exposed but not developed. 3705.0000 Photographic plates and film, exposed and developed, other than cinematographic film. Chemical preparations for photographic uses (other than varnishes, glues, 37.07 adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. 38.01 Artificial graphite; colloidal or semi- colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures. 3803.0000 Tall oil, whether or not refined. 1 The PCT Codes 3402.1220, 3402.1300, 3402.9000 and entry relating thereto in column (2) inserted through S.R.O.1240(I)/2020 dated 20.11.2020. 2 The PCT Code 3404.9090 and entry relating thereto in column (2) inserted through S.R.O.1240(I)/2020 dated 20.11.2020. 3 The PCT Codes 3506.9110, 3506.9190, 3507.9000 and entry relating thereto in column (2) inserted through S.R.O.1240(I)/2020 dated 20.11.2020. 786 Twelfth Schedule_____________________________________ Residual lyes from the manufacture of wood pulp, whether or not concentrated, 3804.0000 desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. 38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other 38.09 products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes 38.10 consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. Prepared rubber accelerators; compound plasticisers for rubber or plastics, not 38.12 elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics. Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere 38.15 specified or included. Refractory cements, mortars, concretes and similar compositions, other than products 3816.0000 of heading 38.01. Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27. 3817.0000 07 or 29. 02. Chemical elements doped for use in electronics, in the form of discs, wafers or 3818.0000 similar forms; chemical compounds doped for use in electronics. Prepared culture media for the development or maintenance of micro- organisms 3821.0000 (including viruses and the like) or of plant, human or animal cells 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. Prepared binders for foundry moulds or cores; chemical products and preparations of 38.24 the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. 39.01 Polymers of ethylene, in primary forms. 39.02 Polymers of propylene or of other olefins, in primary forms. 39.03 Polymers of styrene, in primary forms. 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms. 1 [3905.3000 Polymers in vinyl alchol 3906.9030 Other acrylic polymers] Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, 39.07 alkyd resins, polyallyl esters and other polyesters, in primary forms. 39.08 Polyamides in primary forms. 3910.0000 Silicones in primary forms. 39.11 Petroleum resins, coumarone- indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. 39.12 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. 2 [3912.2010 Cellulose Nitrates Nonplasticised 1 The PCT Codes 3905.3000, 3906.9030 and entry relating thereto in column (2) inserted through S.R.O.1240(I)/2020 dated 20.11.2020. 2 The PCT Codes 3912.2010, 3912.2090, 3912.3100 and entry relating thereto in column (2) inserted through S.R.O.1240(I)/2020 dated 20.11.2020. 787 Twelfth Schedule_____________________________________ 3912.2090 Other cellulose Nitrates 3912.3100 Carboxymethylcellulose And Its Salts] 39.14 Ion- exchangers based on polymers of headings 39.01 to 39.13, in primary forms. 1[3919.9020 - - - PVC electric insulation tapes in logs exceeding 100 cm.] Natural rubber, balata, gutta- percha, guayule, chicle and similar natural gums, in 40.01 primary forms or in plates, sheets or strip. Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or 40.02 strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip. 4003.0000 Reclaimed rubber in primary forms or in plates, sheets or strip. Waste, parings and scrap of rubber (other than hard rubber) and powders and 40.04 granules obtained therefrom. 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, 41.01 dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split. Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise 41.02 preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter. Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise 41.03 preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. Tanned or crust hides and skins of bovine (including buffalo) or equine animals, 41.04 without hair on, whether or not split, but not further prepared. Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not 41.05 further prepared. Tanned or crust hides and skins of other animals, without wool or hair on, whether or 41.06 not split, but not further prepared. Leather further prepared after tanning or crusting, including parchment- dressed 41.07 leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41. 14. Leather further prepared after tanning or crusting, including parchment- dressed 4112.0000 leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. Leather further prepared after tanning or crusting, including parchment- dressed 41.13 leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41. 14. Chamois (including combination chamois) leather; patent leather and patent 41.14 laminated leather; metallised leather. Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, 41.15 whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. 42.05 (Except Other articles of leather or of composition leather. 4205.0090) Raw furskins (including heads,tails, paws and other pieces or cuttings, suitable for 43.01 furriers’ use), other than raw hides and skins of heading 41.01, 41.02 or 41.03. 1 The PCT Code 3919.9020 and entry relating thereto inserted by the Finance Act, 2022. 788 Twelfth Schedule_____________________________________ Tanned or dressed furskins (including heads, tails, paws and other pieces or 43.02 cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03. Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or 44.01 particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. 44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated. 44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, 44.04 suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like;chipwood and the like. 4405.0000 Wood wool; wood flour. 44.06 Railway or tramway sleepers (cross- ties) of wood. 1 [4407.1100 Of Pine (Pinus Spp.) 4407.1200 Of Fir (Abies Spp.) And Spruce (Picea Spp.) 4407.1900 Other - Coniferous: 4407.2100 Mahogany (Swietenia Spp.) 4407.2200 Virola, Imbuia And Balsa 4407.2500 Dark Red Meranti, Light Red Meranti And MerantiBakau 4407.2600 White Lauan, White Meranti, White Seraya, Yellow Meranti And Alan 4407.2700 Sapelli 4407.2900 Other - Of tropical wood: 4407.9100 Of Oak (Quercus Spp.) 4407.9200 Of Beech (Fagus Spp. ) 4407.9300 Of Maple (Acer Spp.) 4407.9500 Of Ash (Fraxinus Spp.) 4407.9700 Of Poplar And Aspen (Populus Spp.) 4407.9900 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planned, sanded or end-jointed, of a thickness exceeding 6mm. – Other] 4701.0000 Mechanical wood pulp. 4702.0000 Chemical wood pulp, dissolving grades. 47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades. 47.04 Chemical wood pulp, sulphite, other than dissolving grades. 4705.0000 Wood pulp obtained by a combination of mechanical and chemical pulping processes. Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of 47.06 other fibrous cellulosic material. 47.07 Recovered (waste and scrap) paper or paperboard. Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.04 48.02 or 48.03. Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or 48.10 not surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size. 1 The PCT Codes 4407.1100, 4407.1200, 4407.1900, 4407.2100, 4407.2200, 4407.2500, 4407.2600, 4407.2700, 4407.2900, 4407.9100, 4407.9200, 4407.9300, 4407.9500, 4407.9700, 4407.9900 and entry relating thereto in column (2) inserted through S.R.O.1240(I)/2020 dated 20.11.2020. 789 Twelfth Schedule_____________________________________ 48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard 48.22 (whether or not perforated or hardened). 4823.9040 - - - Double Side Adhesive Tapes 5001.0000 Silk- worm cocoons suitable for reeling. 5002.0000 Raw silk (not thrown). 5003.0000 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock). 5004.0000 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. 5005.0000 Yarn spun from silk waste, not put up for retail sale. 51.01 Wool, not carded or combed. 51.02 Fine or coarse animal hair, not carded or combed. Waste of wool or of fine or coarse animal hair, including yarn waste but excluding 51.03 garnetted stock. 5104.0000 Garnetted stock of wool or of fine or coarse animal hair. Wool and fine or coarse animal hair, carded or combed (including combed wool in 51.05 fragments). 51.06 Yarn of carded wool, not put up for retail sale. 51.07 Yarn of combed wool, not put up for retail sale. 51.08 Yarn of fine animal hair (carded or combed), not put up for retail sale. Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, 52.05 not put up for retail sale. Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, 52.06 not put up for retail sale. Flax, raw or processed but not spun; flax tow and waste (including yarn waste and 53.01 garnetted stock). True hemp (Cannabis sativa L.), raw or processed but not spun; tow and 53.02 waste of true hemp (including yarn waste and garnetted stock). Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or 53.03 processed but not spun; tow and wastes of these fibres (including yarn waste and garnetted stock). Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable 53.05 textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). 53.06 Flax yarn. 53.07 Yarn of jute or of other textile bast fibres of heading 53.03. Synthetic filament yarn (other than sewing thread), not put up for retail sale, including 54.02 synthetic monofilament of less than 67 decitex. 1 [5403.3100 Viscose Rayon, Untwisted Or With A Twist Not Exceeding 120 Turns Per Metre 5403.3910 Cuprammonium Rayon] 55.01 Synthetic filament tow. 55.02 Artificial filament tow. 55.03 Synthetic staple fibres, not carded, combed or otherwise processed for spinning. 1 The PCT Codes 5403.3100, 5403.3910 and entry relating thereto in column (2) inserted through S.R.O.1240(I)/2020 dated 20.11.2020. 790 Twelfth Schedule_____________________________________ 1 [5403.2010 Synthetic staple fibres, not carded, combed or otherwise] 55.04 Artificial staple fibres, not carded, combed or otherwise processed for spinning. 55.05 Waste (including noils, yarn waste and garnetted stock) of man- made fibres. 55.06 Synthetic staple fibres, carded, combed or otherwise processed for spinning. 5507.0000 Artificial staple fibres, carded, combed or otherwise processed for spinning. 55.08 Sewing thread of man- made staple fibres, whether or not put up for retail sale. 55.09 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 55.10 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 55.11 Yarn (other than sewing thread) of man- made staple fibres, put up for retail sale. Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of 55.12 synthetic staple fibres. Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such 55.13 fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such 55.14 fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. 55.15 Other woven fabrics of synthetic staple fibres. 55.16 Woven fabrics of artificial staple fibres. Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in 56.01 length (flock), textile dust and mill neps. Knotted netting of twine, cordage or rope; made up fishing nets and other made up 56.08 nets, of textile materials. Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or 59.02 viscose rayon. Used or new rags, scrap twine, cordage, rope and cables and worn out articles of 63.10 twine, cordage, rope or cables, of textile materials. Articles of stone or of other mineral substances (including carbon fibres, articles of 68.15 carbon fibres and articles of peat), not elsewhere specified or included. 70.02 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked. 71.05 Dust and powder of natural or synthetic precious or semi- precious stones. 72.01 Pig iron and, spiegeleisen in pigs, blocks or other primary form. 72.02 Ferro- alloys. Ferrous products obtained by direct reduction of iron ore and other spongy ferrous 72.03 products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94 %, In lumps, pellets or similar forms. 2[72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel.] 72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel. Iron and non- alloy steel in ingots or other primary forms (excluding iron of heading 72.06 72.03). Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, hot- 72.08 rolled, not clad, plated or coated. Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, cold- 72.09 rolled (cold- reduced), not clad, plated or coated. Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, clad, 72.10 plated or coated. 1 The PCT Code 5503.2010 and entry relating thereto in column (2) inserted through S.R.O.1240(I)/2020 dated 20.11.2020. 2 The PCT Code 72.04 and entry relating thereto inserted by the Finance Act, 2022. 791 Twelfth Schedule_____________________________________ Flat- rolled products of iron or non- alloy steel, of a width of less than 600 mm, not 72.11 clad, plated or coated. Flat- rolled products of iron or non- alloy steel, of a width of less than 600 mm, clad, 72.12 plated or coated. 72173010 Of A Kind Used In Manufacture Of Pneumatic Tyres(Bead Wire) Stainless steel in ingots or other primary forms; semi- finished products of stainless 72.18 steel. 72.19 Flat- rolled products of stainless steel, of a width of 600 mm or more. 72.20 Flat- rolled products of stainless steel, of a width of less than 600 mm. 72.25 Flat- rolled products of other alloy steel, of a width of 600 mm or more. 72.26 Flat- rolled products of other alloy steel, of a width of less than 600 mm. 72.27 Bars and rods, hot- rolled, in irregularly wound coils, of other alloy steel. 7315.1920 Other For Motor Cars And Vehicles 7401.0000 Copper mattes; cement copper (precipitated copper). 7402.0000 Unrefined copper; copper anodes for electrolytic refining. 74.03 Refined copper and copper alloys, unwrought. 74.04 Copper waste and scrap. 7405.0000 Master alloys of copper. 74.06 Copper powders and flakes. 74.07 Copper bars, rods and profiles. 74.08 Copper wire. 74.09 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm. Copper foil (whether or not printed or backed with paper, paperboard, plastics or 74.10 similar backing materials), of a thickness (excluding any backing) not exceeding 0.15 mm. 74.11 Copper tubes and pipes. 7413.0000 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated. Nickel mattes, nickel oxide sinters and other intermediate products of nickel 75.01 metallurgy. 75.02 Unwrought nickel. 7503.0000 Nickel waste and scrap. 7504.0000 Nickel powders and flakes. 75.05 Nickel bars, rods, profiles and wire. 75.06 Nickel plates, sheets, strip and foil. 76.01 Unwrought aluminium. 76.02 Aluminium waste or scrap. 76.03 Aluminium powders and flakes. 76.06 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. 76071100 Rolled But Not Further Worked 76.08 Aluminium tubes and pipes. 78.01 Unwrought lead. 7802.0000 Lead waste and scrap. 78.04 Lead plates, sheets, strip and foil; lead powders and flakes. 79.01 Unwrought zinc. 7902.0000 Zinc waste and scrap. 79.03 Zinc dust, powders and flakes. 79.04 Zinc bars, rods, profiles and wire. 79.07 Other articles of zinc. 792 Twelfth Schedule_____________________________________ 80.01 Unwrought tin. 8002.0000 Tin waste and scrap. 8003.0000 Tin bars, rods, profiles and wire 81.01 Tungsten (wolfram) and articles thereof, including waste and scrap. 81.02 Molybdenum and articles thereof, including waste and scrap. 81.03 Tantalum and articles thereof, including waste and scrap. 81.04 Magnesium and articles thereof, including waste and scrap. Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and 81.05 articles thereof, including waste and scrap. 8106.0000 Bismuth and articles thereof, including waste and scrap. 81.07 Cadmium and articles thereof, including waste and scrap. 81.08 Titanium and articles thereof, including waste and scrap. 81.09 Zirconium and articles thereof, including waste and scrap. 81.10 Antimony and articles thereof, including waste and scrap. 8111.0000 Manganese and articles thereof, including waste and scrap. Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium 81.12 (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. 8113.0000 Cermets and articles thereof, including waste and scrap. Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), 83.09 capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, 83.11 welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. 84.07 Spark- ignition reciprocating or rotary internal combustion piston engines. Compression- ignition internal combustion piston engines (diesel or semi- diesel 84.08 engines). 84.09 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08. 8414.1000 Vacuum pumps 8414.3010 Used with HCFC and non-CFC gases 8414.9010 Of machines of heading 8414.1000 and 8414.3010 Machine- tools (including machines for nailing, stapling, glueing or otherwise 84.65 assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self- opening dieheads, 84.66 dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand. Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or 84.67 non- electric motor. 8479.8990 Other 84.82 Ball or roller bearings. Gaskets and similar joints of metal sheeting combined with other material or of two or 84.84 more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals. 8501.1000 Motors of an output not exceeding 37.5 W 8501.2000 Universal AC/DC motors of an output exceeding 37.5 W 793 Twelfth Schedule_____________________________________ Photovoltaic generators consisting of panels of photocells combined with other 8501.3110 apparatus 8501.4010 Of an output not exceeding 60 watts 8501.4090 Other 8501.5120 AC clutch motors for industrial sewing machine 8501.5310 Of an output exceeding 75 kW but not exceeding 375 kW (500 HP) 85.03 (except Parts suitable for use solely or principally with the machines of heading 85.01 or 8503.0090) 85.02. 1[8504.3100 SMD Inductors for LED Bulb and Lights. 8504.4090 Constant Current Power Supply of LED Lights and Bulbs.] 8504.9010 On load-tape changer for power transformers 8504.9020 Bushings for power transformers 8504.9030 Of machines of heading 8504.4090 8504.9040 Toroidal cores and strips 8504.9090 Other Electro- magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro- magnetic or permanent magnet chucks, clamps 85.05 and similar holding devices; electro- magnetic couplings, clutches and brakes; electro- magnetic lifting heads. Electrical ignition or starting equipment of a kind used for spark- ignition or compression- ignition internal combustion engines (for example, ignition magnetos, 85.11 magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut- outs of a kind used in conjunction with such engines. Electrical lighting or signalling equipment (excluding articles of heading 85.39), 85.12 windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. 8528.7213 In CKD/SKD condition Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.29 85.28. Electrical Capacitors Aluminum Electrolytic for LED Bulbs and Lights.] 2[8532.2200 Electrical resistors (including rheostats and potentiometers), other than heating 85.33 resistors. 8534.0000 Printed circuits. Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning 85.35 arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts. Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of 85.37 electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 85.38 or 85.37. 1 The PCT Codes 8504.3100 and 8504.4090 and entries relating thereto inserted by the Finance Act, 2022. 2 The PCT Code 8532.2200 and entry relating thereto inserted by the Finance Act, 2022. 794 Twelfth Schedule_____________________________________ Base Cap for all Kinds of LED Bulbs. 1[8539.9020 8539.9090 Bare or Stuffed Metal Clad Printed Circuit Boards (MCPCB) for all kinds of LED Bulbs. 8539.9090 Housing/Shell, Shell Cover and Base Cap for all Kinds of LED Bulbs.] Thermionic, cold cathode or photo- cathode valves and tubes (for example, vacuum 85.40 or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode- ray tubes, television camera tubes). Diodes, transistors and similar semi- conductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in 85.41 modules or made up into panels; light-emitting diodes(LED); mounted piezo- electric crystals. 85.42 Electronic integrated circuits. 8545.1100 Of A Kind Used For Furnaces 8545.9020 For dry battery cells Waste and scrap of primary cells, primary batteries and electric accumulators; spent 85.48 primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. Components For The Assembly / Manufacture Of Road Tractors For Semi-Trailers 8701.2010 (Prime Movers), In Any Kit Form, Of Less Than 280 Hp Components For The Assembly / Manufacture Of Road Tractors For Semi-Trailers 8701.2030 (Prime Movers), In Any Kit Form, Of 280 Hp And Above 8702.1010 Components For Assembly / Manufacture Of Vehicles, In Any Kit Form Components For The Assembly/ Manufacture Of Vehicles, In Any Kit Form Excluding 8703.2111 Those Of Headings 8703.2113 And 8703.2115 Components For The Assembly / Manufacture Of Mini Van Type Vehicles, In Any Kit 8703.2112 Form 8703.2114 Components For The Assembly/ Manufacture Of Auto Rickshaws, In Any Kit Form Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 8703.2191 Excluding Those Of Heading 8703.2193 And 8703.2195 8703.2194 Components For The Assembly / Manufacture Of Mini Van, In Any Kit Form Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 8703.2210 Excluding Those Of Heading 8703.2240 8703.2311 Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 8703.2321 Excluding Of Heading 8703.2323 Components For The Assembly / Manufacture Of Sport Utility Vehicles 4X4, In Any 8703.2322 Kit Form 8703.3310 Components For The Industrial Assembly/ Manufacture Of Vehicles, In Any Kit Form Components For Assembly/ Manufacture Of Dump Trucks Designed For Off-Highway 8704.1010 Use 8704.2110 Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 8704.2211 Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 8704.2291 Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 8704.2310 Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 1 The PCT Codes 8539.9020, 8539.9090 & 8539.9090 and entries relating thereto inserted by the Finance Act, 2022. 795 Twelfth Schedule_____________________________________ Components For The Assembly / Manufacture, In Any Kit Form Excluding Those Of 8704.3110 Heading 8704.3130 And 8704.3150 8704.3120 Components For The Assembly / Manufacture Of Mini Cargo Van, In Any Kit Form Components For The Assembly / Manufacture Of 3-Wheeler Cargo Loader, In Any 8704.3140 Kit Form 8711.2010 Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 8908.0000 Vessels and other floating structures for breaking up. 90.32 Automatic regulating or controlling instruments and apparatus. 1[9001.9000 Lenses for LED Bulbs and Lights.] Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft 91.04 or vessels. 9107.0000 Time switches with clock or watch movement or with synchronous motor. Seat Parts Made Of Foam, Head/Arm Rests And Seat Frames For Motor Cars Of 9401.9010 Heading 87.03 And Vehicles Of Sub-Headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 9401.9030 Other For Motor Cars And Vehicles 2[9405.1090 Housing/Shell, Shell Cover and Base Cap for all Kinds of LED Lights. 9405.9900 Bare or Stuffed Metal Clad Printed Circuit Boards (MCPCB) for all kinds of LED Lights.] Buttons, press- fasteners, snap- fasteners and press- studs, button moulds and other 96.06 parts of these articles; button blanks. 96.07 Slide fasteners and parts thereof. Part III PCT DESCRIPTION CODE (1) (2) Respective Goods not specifically mentioned in Part I or II. headings 1 The PCT Code 9001.9000 and entry relating thereto inserted by the Finance Act, 2022. 2 The PCT Codes 9405.1090 & 9405.9900 and entries relating thereto inserted by the Finance Act, 2022. 796 Thirteenth Schedule__________ __________________________
Effective date: 2001-09-13
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