LexThe Assam Value Added Tax (Amendment) Act, 2005
Assam · state statute
Open in Lexace · Ask the AI about this actRegistered No. - 768/97
THE ASSAM GAZETTE
rrz 135 m9f1, ll5'fG4<1f1, 19 <.!lfua1, 2005, 29 D"5, 1927 ("f<!5)
No. 135 Dispur, Tuesday, 19th April, 2005, 29th Chaitra , 1927 (S.E.)
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT ::: LEGISLATIVE BRANCH
NOTIFICATON
The 19th April, 2005
No. LGL.6/2003/55.--The following Act of the Assam Legislative Assembly which received
the assent of the Governor is hereby published for general information . .
916
Preamble .
Short title,
extent and
commence·
ment.
Amendment
of section 2.
Amendment
of section 7.
THE ASSAM GAZETTE , EXTRAORDINARY, APRIL 19, 2005
ASSAM ACT NO. XIII OF 2005
Received the assent of the G_overnor on 18th April, 2005)
THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2005
AN
ACT
to amend the Assam Value Added Tax Act, 2003.
Whereas it is expedient to amend the Assam Value
Added Tax Act, 2003, hereinafter referred to as the principal
Act, in the manner hereinafter appearing;
It is hereby enacted in the Fifty-sixth Year of Republic of
India as follows:-
1, (1) This Act may be called the Assam Value Adde<:I Tax
(Amendment) Act, 2005.
(2) It shall have the like extent as the principj;il Act.
(3) It shall coma into force on such date as the State Government
may, by notification In the Official Gazette, appoint.
2. In the prlncipal Act, in section 2,-
(i) for clause (30), the following shall be substituted, namely :-
"{30)"manufacture" includes any activity that brings out a
change in an article or articles as a result of some process,
treatment. labour and results in transformations into a new
and ,different article so understood in commercial parlance
having a distinct name, character use, but does not include
such activity of manufacture as may be prescribed;"
(ii) in clause (37), for the words, figure and bracket. "sub-section
(2)", the words, figure and bracket "sub-section (1 )" shall be
substituted;
(iii) in clause (44}, in Explanation 1,-
(a) In para (i}, ·for the words, · comma and figure "Central
Excise and Salt Act, 1944", the words, comma and figure
"Central Excise Act, 1944", shall be substituted;
(b) para (v) shall be omitted;
(Iv) In clause (49), for the existing letters, sign and figure, the
following letters, sign figure and bracket shall be substituted ,
namely:- •r/(100 + r)" . '
·3. In the principal Act, in section 7, in sub-section (6),-
(i) in clause (a), in between the words "non-resident dealer or"
and the words "has more than one place of business in the
State", the following shall be inserted, namely:- Mis liable to
pay tax at the point of purchase or";
(ii) in clause (b), for the word , figure, punctuation mark and sign
~Rs.3 , 00,000/-", the words , figure , punctuat ion mark and sig n
"Rs .2,00,000/-:", shall be substituted and thereafter the
following proviso shall be inserted, namely;-
Assam
Act V!ll
of2005
CentraJ
Ad 1
o f 194A
THE ASSAM GAZETTE, EXTRAORDIN ARY, APRIL J 9, 2005
Amendment
of section 10.
"Pro vided the Government may, by notification in the Official
Gaze tte, vary the limit of the taxable quantum, from time to
time."
4. In the principal Act, in section 10,-
(i) in sub-section (1 ), for clause (b), the following shall be
substituted, namely :-
"(b) in respect of goods specified in the Fourth Schedule, at
the first point of sale of such goods within the State, at the
rate or rates specified therein:
Explanation 1.- When an Oil Company, as may be specified
in the rules, sells any petroleum product other than Crude oil
mentioned in the Fourth Schedule to a·nother oil company
for the purpose of re-sale by the latter, such inter-se sale
between the Oil Companies shall not be deemed to be the
first point of sale in the State but the sale by the purchasing
oil company to ano ther person not being an oil company,
shall be deemed to be the first point of sale in the State for
the purpose of 10 ; of tax under this clause which shall be
subject to sucn conditions as may be prescribed. The
purchasing oil company shall pay tax on the sale of such
goods under this Act or under the Central Sales Tax Act,
1956 as the case may be.
If, in any case, after purchase of such goods for resale within
the State, the Purchasing Oil Company despatches any
portion of the goods to a place out side the State except as a
direct result of sale or purchase in the course of inter-state
trade or commerce, then notwithstanding anything conta ined
in this Act, for that portion of the goods, the Purchasing Oil
Company shall be deemed to be the last purchaser within
the State and it shall be liable to pay tax on such portion of
goods at the rate of four paise in the rupee on the gross
turnover of purchases of such goods. The Government may,
by notification in the Official Gazette, vary the above rate of
tax , from time to time.
Explanation 2(i):- In case of potab le liquor mentioned in the
Fourth Schedule, except country spirit, the licensee of the
bonded warehouse who sells these items to a who lesale
licence holder or to a retailer holding 'on' or 'off ' licence ,
shall be deemed to be the first point seller, irrespective of
whether he imports such items from out side the State or he
purchases such items from a manufacturer or a bottling unit
or another bonded warehouse within the State and he shall
be liable to pay tax on the sale price of such items, as
defined in clause (44) of section 2 including excise duty,
countervailing duty, import fee, transport fee and any oth er
duty or fee, by whatever name called, payable thereon,
irrespective of whether such duty is payable by the licensee
of the bonded warehouse or the wholesale licence holder or
the retail sale licence holder. The retail licence holder while
deposit ing the excise duty shall also deposit the tax payable
under this Act into the Government Acco unt in the
prescribed manner by a separate challan and hand over one
copy of the challan to the bonded warehouse;
917
Central
Act74
of 1956
918 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
(ii) in case of country spirit mentioned in the Fourth Schedule,
the Officer in-charge of the country spirit warehouse who
sells or supplies such items to a licensed retail vendor shall
be deemed to be the first point seller who shaH be liable to
pay tax on the sale price o'f the item as defined in clause ( 44)
of section 2 including excise duty, vend fee, bottling charges
and any other duty or fee, by whatever name called, payable
thereon. The retail vendor while depositing the cost price
and excise duty shall also deposit the tax payable under this
Act into the Government Account in the prescribed manner
by a separate challan and handover one copy of the challan
to the Officer in-charge of such warehouse";
Explanation.3:- A tax on sale of goods specified in the Fourth
Schedule, shall be levied and collected on the Maximum
Retail Price in respect of such goods for which the
Maximum Retail Price has been made as the base of levy
against such goods in the said Schedule. For this purpose,
where the "Maximum Retail Price" printed on the package of
such goods is exclusive of all taxes i.e. "local taxes extra",
then the base of levy of tax shall be such "Maximum Retail
Price". Where the "Maximum Retail Price" printed on the
package of such goods is "inclusive of all taxes", then the
base of levy of tax shall be such "Maximum Retail Price" as
reduced by the tax element included therein which shall be
calculated by applying tax fraction."
(iii) for sub-section (3), the following shall be substituted,
namely:-
"(3)(i) Notwithstanding anything contained in this Act, a tax
shall be payable at the rate of one paise in the rupee in
respect of all teas sold in auction at Guwahati Tea Auction
Centre or any other such Tea Auction Centre constituted by
the Government and also in respect of all teas sold through
a broker by private arrangement if such teas were lying in
the warehouses recognised by such Tea Auction Centre and
was for sale through auction :
Provided that no tax shall be payable in respect of sale of
orthodox tea sold through auction or by private treaty sales
as above:
Provided further that the Government may, by notification
in the Official Gazette, vary such rate of tax, from time to
time.
(ii) The tax under this sub-section shall be payable by the
broker through whom the tea is sold in auction as if such
broker were the dealer within the meaning of this Act in
respect of the tea so sold and the provisions of this. Act
applicable to a dealer shall, so far as may be, apply
accordingly. .
(iii) A dealer, who purchases tea through such tea auction
centre and then sells such tea inside the State, shall be
entitled to get set off of the amount of tax paid on purchase,
from the amount of tax payable by him on sale under this
Act.
Explanation 1.- "Auction" means auction held under the
auspices of the committee constituted by the Government
by means ofnotification and re-constituted from time to time.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005 919
Amendment
of section 14.
Amendment
of section 15.
Amendment
of section 20.
Explanation 2.- "Broker" means a Broker, registered or
recognised by the Guwahati Tea Auction Committee or any
other such Tea Auction Committee constituted by the
Government and registered under this Act.
Explanation 3.- For the removal of any doubt, it is clar ified
that the dealer purchasing tea from such broker shall be
entitled to claim input tax credit in accordance with the
provisions of this Act, for the tax so paid to the broker. "
5. In the principal Act, in section 14, in sub-section (6),
(i) for clause (a), the following shall be substituted, namely:-
"(a) tax paid on the purchases of goods used in the exploration,
extraction, manufacture, processing or packing of goods
specified in the First and the Fourth Schedule :
Provided that an Oil Refinery shall not be eligible for input
tax credit on the purchase of any goods including crude oil used
in the refining, manufacturing, processing or packing of any
petroleum products specified in the Fourth Schedule or in any
other Schedule;";
(ii) for clause (f), the following shall be substituted, namely:-
"(f) purchases of capital goods specified in the Seventh
·Schedule;"
(iii) in clause (i), for the proviso, the following shall be substituted,
namely:-
"Provided that input tax credit shall be allowed for the tax paid
on the raw materials in excess of the tax that would have been
leviable had such raw material been sold in the course of inter
state trade or commerce to a registered dealer;" .
6. In the principal Act, in section 15, in sub-section (2), at the end, the
punctuation mark coma "." shall be substituted by the punctuation
mark colon ":" and thereafter, the following proviso shall be
inserted, namely:-
"Provided that if a registered dealer has an excess tax credit for
twenty four consecutive months, he shall make an application for
refund of such unadjusted input tax credit and the Prescribed
Authority shall ordinarily refund him the excess credit within three
months of the receipt of the application."
7. In the principal Act, in section 20, in sub-section (1 ), in clause (a),-
(i) in between the words "permit any" and the word "dealer", the
word "retail", shall be inserted;
(ii) for the words, "threshold of such turnover but does not exceed
fifteen lakhs rupees", the words "taxable quantum but does not
exceed such amount as may be specified by the Government in
such a notification" shall be substituted;
(iii) at the end, after the punctuation mark u " the following
Explanation shall be inserted, namely:-
. 920 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
Amendment
of section 21
Amendment
of section 28.
"Explanation.- For the purpose of this sub-section, the
expression "retail dealer" shall mean any dealer who purchases
goods inside the State and re-sells such goods exclusively
within the State to a person, who purchases the goods for his
own use and not for resale."
8. In the principal Act, in section 21, in sub-section (1), for the
punctuation mark "." occurring at the end of the last proviso, the
punctuation mark ":" shall be substituted and thereafter, the
following proviso shall be inserted, namely:-
"Provided also that every dealer liable to pay tax or registered or
required to be registered under the Central Sales Tax Act, 1956
shall be required to apply for registration under this Act.".
9. In the principal Act, in section 28, for sub-section (3), the following
shall be substituted, namely:-
"(3) Every transporter shall, in respect of goods taxable under this
Act, maintain true record of such goods transported, delivered, or
received for transport in such forms as may be prescribed." .
Amendment 10.ln the principal Act, in section 47, in sub-section (1), in clause (a),
of section 47. for the portion beginning with the words, "five paise in the rupee"
and ending with the words "works contract" the following shall be
substituted, namely:-
Amendment
of section 54.
Amendment
of section 7 4.
Amendment
of section 75.
Amendment of
section 1 06.
Amendment
of section 108.
"twelve and half paise in the rupee of the taxable turnover of such
works contract".
11 . In the principal Act , in section 54, in sub-sect ion (2), for the words
"Seventh Schedule", - the words "Eighth Schedule " shalt be
substituted.
12. In the principal Act, in section 74, in sub-section (1 ), for the words,
figure and bracket, "sub-sect ion (2)", the words, figure and bracket
"sub-section (1 )", shall be substituted.
13. In the principal Act, in section 75, in sub-section (12), in clause (a),
for the words, figure and bracket , "sub-section (2)" , the words,
figure and bracket "sub-section (1 )", shall be substituted.
14. In the principal Act, in section 106, in sub··section ( 1 ), for the
punctuation mark "." occurring at the end of the first proviso, the
punctuation mark ":" shall be substituted and ther eafter the
following proviso shall be inserted, namely: -
"Provided further that any rule under this Act may be made so
as to have the retrospective effect. n
15. In the princ ipal Act, in section 108,-
(i) in sub-section {1 ),-
(a) in the first paragraph for the words "three months", the
words "twelvf3 montl'\s" shall be sub stitut ed;
(b) after sub-clause (iii), full stop "." ~·:1all tH.' "iubstituted by
colon ":" and thereafter the following provi so shalt be
inserted, namely:-
Central
Act 74
of1956
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
"Provided that no tax credit under this section can
be claimed in respect of the finished goods held as
opening stock on the date of commencement of this Act,
if such goods were manufactured out of tax paid raw
material or capital goods.";
(ii) in sub-section (3), for the word, "nine", the word "six" shall be
substituted;
(iii) for sub-section (5), the following shall be substituted,
namely:-
"(5)(a) Where documentary evidence of sales tax charged _or
paid is available, the value on which the sales tax was
calculated shall be used as the basis for claiming the
credit. The tax rate applied to that value shall be the
tax rate under this Act or under the Assam General Sales
Tax Act, 1993, since repealed, whichever is lower.
(b) in the ~bsence of the evidence specified at clause (a)
the amount that can be claimed as credit shall be
based on ninety percent of the purchase value. The
tax component which can be claimed as a credit shall
be calculated by the use of the tax fraction applied to
this value. The tax rate applied to the reduced
purchase value shall be the tax rate under this Act or
under the Assam General Sales Tax Act, 1993, whichever
is lower."
Amendment 16. In the principal Act, in section 109, for sub-section (1 ), the
of section 109. following shall be substituted, namely: -
Substitution
of First ·
Schedule .
"( 1) A registered dealer who would have continued to be so
liable to pay tax under the Assam General Sales Tax Act,
1993 had this Act not come into force, shall be deemed
to be a registered dealer under this Act till a fresh
registration is granted to him in terms of the provisions of
this Act." ·
17. In the principal Act, for the First Schedule, the following shall be
substituted, namely:-
Serial
No.
1.
2.
"FIRST SCHEDULE
List of exempted goods
(See section 9)
Description o.f goods
Agricultural implements , manually operated
or animal driven
Aids and Implements used by handicapped
persons
3. Aquatic feed, poultry feed and cattle feed
including grass, hay and straw
4. Betel leaves· and betel nuts (excluding
supari and betel nuts for conversiOn into
supari).
5. Books, periodicals and journals
6. Charakha and Amber Charakha handlooms
and handlooms fabrics and Gandhi Topi
Conditions and
exceptions
921
Assam
Act XII
of1993
Assam
Act XII
of1993
Assam
Act XII
of1993
922 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
7. Charcoal
8. Coarse grains other than paddy, rice and
wheat
9. Condoms and contraceptive
10. Cotton and silk yarn in hank
11 . Curd, lussi, butter milk and separated milk
12. Earthen pot and clay lamps
13. Electrical energy
14. Firewood
15. Fishnet and Fishnet fabrics
16. Fresh milk and pasteurized milk excluding
UHT milk
17. Fresh flowers, fresh plants, saplings and
seedlings including aromatic and medicinal
plants
18. Fresh vegetables and fruits other than
potato, onion, garlic, ginger and dried
vegetables ·
19. Paddy
20. Human blood and blood plasma
21. Indigenous handmade musical instruments
22. Kumkum, bindi, alta and sindur
23. Meat, fish (excluding dry fish), prawn and
other aquatic products when not cured or
frozen; eggs and livestock and animal hair
24 . National Flag
25 . Organic manure including dung (Gobar)
26. Non-judicial stamp paper sold by
Government Tre~suries, postal items like
envelope, post card etc. sold by
Government, rupee note, when sold to the
Reserve Bank of India and cheques, loose
or in book form
27. Raw wool
28. Semen including frozen semen
29. Silk worm laying, cocoon and raw silk
30. Slate, slate pencils and chalk pencils
31. Tender green coconut
32. Toddy, Neera and Arak
33. Bread
34 . Salt whether processed or unprocessed
and whether branded or unbranded
35. Water other ttian
(i) aerated, mineral , distilled, medicinal,
ionic , battery, de-mineralised water and
(ii) water sold in sealed container
36. Sugar and khandsari
(When subjected to Additional Duties of
Excise)
37. Textiles fabric including endi, muga and
pat cloth
38. Tobacco
39. Gamosha (symbol of Assamese culture)
40. Bell metal and brass articles
2005
' .
THE ASSAM GAZETTE, EKTRAORDINARY, APRIL 19, 2005
Substitution
of Second
Schedule.
41 . Unprocessed green leaves of tea ·
42. Seeds of grass. vegetables and flowers
43. Endi, muga, pat, and silk yarn and end i,
muga cocoons
44. Indigenous handicraft items as may be
notified by the Government
45. Cart driven by animals
46 . Bamboo matting and pati doi mat
47. Idols made of clay
48 . Audio cassettes in regional language of
49.
50.
51.
Assam
Exercise book, graph book and laboratory
note book
Sports goods excluding apparels and
footwear
Vegetable oils, vanaspati or vegetable ghee
and other edible oils including mustard oil
and rapeseed oil
52. Mekhela chadar."
•
When produced
and sold in
Assam by the
Industrial units of
STATEFED.
18. In the principal Act, for the Second Schedule, the following shall be
substituted, namely:-
Serial
No.
"SECOND SCHEDULE
List of goods taxable at 4%
[See Section 10(1 )(a)]
PART-A
GENERAL
Description
1. Agricultu ral implements , not ope ra!ed
manually or not driven by animal.
2. All equipments for communications such as
private Branc h Exchange (P. B.X) and
Electronic Private Automatic Branch
Exchange (E.P.A .B.X).
3. .All intangible goods like copyrigh t, patent ,
replenishment license.
4. All kinds "of bricks including fly ash bricks,
refractory bricks and ashphaltic roofing ,
earthen tiles.
Conditions
and
exception s
923
924
•
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
5. (i) All types of yarn other than cotton and silk
yarn in hank, endi, muga and pat yarn
6.
7.
8.
9.
10.
11.
12.
13 .
14.
15.
16.
17.
18.
19.
(ii) sewing thread.
Aluminium utensils and enamelled utensils
Arecanut powder and supari (dried betel nut)
and betel nut for conversion into supari
Bamboo
Bearings of all kinds
Beedi leaves
Beltings
Bicycles, tricycles, cycle rickshaws and
tyres , tubes and parts thereof
Bone meal
Bulk drugs
Machineries and parts thereof including
moulds
Castings
Centrifugal, monobloc and submersible
pumps and parts thereof
Coffee beans and seeds, cocoa pod and
chicory
Chemical fertilizers, pesticides, weedicides
and insecticides excluding mosquito
repellents including electric or electronic
mosquito repellents, gadgets and insect
repellents, devices and parts and
accessories thereof
20. Coir and Coir products excluding coir
mattresses
21. Cotton and cotton waste
22. Crucibles
23.
24.
Declared goods as specified in section 14 of
the Central Sales Tax Act, 1956 (Central Act _
74 of 1956), if such goods are not mentioned
in this schedule or any other ~chedule
(i) Edible oils
(ii) Oil cake and de-oiled cake
25. Electrodes
26. Ferrous and non-ferrous metals and alloys,
non-metals such as aluminium, copper, zinc
and extrusions of those
27. Fibres of all types and fibre waste
28. Fried grams
29. Gur, jaggery and edible variety of rub gur
30. Hand pumps ansJ spare parts
31. Herb, bark, dry plant, dry root, commonly
known as jari booti and dry flower
32. Hose pipes
Except When
produced and
sold in Assam
by the
Industrial
units of
STATE FED
2005
THE ASSAM GAZETTE, EXTRAORDINARY . APRI L 19, 2005
33 . Hos iery goods
34 . Husk and bran of cere als
35. Ice
36 . Incen se sticks comm only known as,
agarbathi , dhupkat hi or dhu bathi
37 . Industrial cab les (High voltage cables, XLPE
Cables, jelly filled cable s, optical fibres)
38. Inform ation Techn ology (IT) products as
specified in this sched ule
39. Kero sene sold throu gh Pu blic Dis trib ution
Sys tem
40. Leaf plates and cups
4 1. Industrial inputs & packing materia ls as
spec ified in this Schedule
42. Murmuralu, pealu , aluku lu, puffed rice , muri
43. Mewars
44 . Napa slabs (Rough flooring stones)
45 . Ores and minerals
46 . Paper and news; · ..
47. Pipes of all varieties including G.I. pipes, C.I.
pipes, ductile pipes and PVC pipes
48 . Plastic Footwear
49 . Printed material including diary and calendar
50 . Printing ink excluding toner and cartridges
51 . Pulp of bamboo, wood and paper
52 . Rail coaches , engines and wagons
53. Readymade garments
54 . Renewable energy devices and spare parts
55 . Safety matches
56 . Seeds
57. Sewing machines
58. Ship and other water vessels
59 . Pure silk fabrics
60. Skimmed milk powder and UHT milk
61 . Solvent oils other than organic solvent oil
62. Spices of ·all va rieties and forms including
cumin seed, aniseed , turmeric and dry
chilies
63 . Starch
64 . Tamarind
65 . Tractors, threshers, harvesters
attac hments & parts t hereof
66. Tran smission towers
925
926 THE ASSAM GAZET T E, EXTRAORDINARY, APRIL 19,
67. Umbrella except gard en umbrella
68. Vanaspati (Hydrogenate d V eget abl e oil)
69 . Veg etable oil including ginglli oil and bran oil
70. Writing instru ments
71. Embroidery or zari articles, that is to say . ~
imi. zari, kasab , saima. dabka, chumki, gota
sitara, naqsi. kora, glass bead, badla, .
72. Clay including fireclay
73. Lignite
74. Lime , Lime stone. clinker & dolomite
75. Linear alkyl benezene
76. Plastic granules
77. Stainles s Ste el sheets
78. Knitting wool
79. Processed meat, poultry & fish including dry
fish
80. Processed or pres ~ed vegetables & fruits
81 . Article made of rolled gold and imitation gold
82. Glass bangles
83. Candle
84 . Paraffin wax"
PART-B
ITEMS UNDER CATEGORY OF IT PRODUCTS
. Serial No. Descr iption
Except when
produ ced and
sold in As sam
by the
Indu strial
units of
STATE FED
Except when
produ ced and
sold in Ass am
by the
Ind ustrial
units of
STATEFED
1. Word processing machines and Electronic typewri ters
2. Electronic calculators
3. Computer systems and peripherals , Electronic dia ries
4. Parts and Accessories of items listed in serial number 1, 2 and 3
of this part
5. D C Micromotors, Stepper motors of an output not exceeding 37 .5
watts .
6. Parts of items listed in Serial No. 5.
2005
THE ASSAM GAZETTE, EXTRAORDINARY , APRIL 19, 2005
7. Uninterrupted Power Supply (UPS) and their parts
8 Permanent magnets and articles intended to become permanent
magnets (ferrites)
9. Electrical Apparatus for line telephony or line telegraphy, including
line telephone s~t s with cordless handsets and telecommunication
apparatus for carries-current lien systems or for digital line
systems; videophones; mobile phones and parts and accessories
thereof
10. Microphones, multimedia Speakers, Headphones, Earphones and
Combines Microphone/Speaker Sets and their parts.
11. Telephone answering machines
12. Parts of Telephone answering machines
13. Prepared unrecorded media for sound recording
14. IT software or any media.
15. Transmission apparatus other than apparatus for radio
broadcasting or TV broadcasting, transmission apparatus
incorporating reception apparatus, digital still image video
cameras.
16. Radio communication receivers, Radio Pagers
17. (i) Aerials, antennas and parts
(ii) Parts of items at serial numbers in 15 and 16
18. LCD Panels, LED panels and parts thereof
19. Electrical capacitors, fixed, variable or adjustable (Pre-set) and
parts thereof.
20. Electrical resistors (including rheostats and potentiometers), other
than heating resistors.
21 . Printed Circuits
22. Switches, Connectors and Relays for up to 5 amps at voltage not
exceeding 250 Volts, Electronic fuses.
23. Data/Gra phic Display tubes, other than Picture tubes and parts
thereof
/ 24. Diodes, transistors and similar semi-conductor devices,
Photosensitive semiconductor devices, including photovoltaic
cells whether or not assembled I modules or made up into panels;
Light emitting diodes; Mounted piezo-electric crysta ls.
25. Electronic Integrated Circuits and Micro-assemblies
26. Signal Generators and parts thereof
27. Optical fibre cables
28. Optical fibre and optical fibre bundles and cables ,,
29. Liquid Crystal devices, Flat Panel display , devices and parts
thereof.
30. Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk
meters, Gain measuring instruments,
Distortion factor meters, Psophometers, Net work & Logic
analyser and Signal analyser.
927 •
928 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
PART-C
INDUSTRIAL INPUTS & PACKING MATERIALS
Serial
No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
Heading No. Sub -heading
of the Central No. of the
• Description
Excise Tariff
Act, 1985 {5
of 1986 )
15.01
15.06
15.07
15.08
17.02
26 .02
26.03
26.04
26.05
26.06
26.07
26 .'cs
26 .09
26 .10
26.11
26.12
Central
Excise Tariff
Act, 1985 (5
of 1986)
Animal (including fish) fats and oils,
crude, refined or purified.
Glycerol-crude, glycerol waters and
glycerol lyes .
Vegetable waxes (other than
triglycerides), bees wax, other insect
waxes and spermaceti, whether or
not refined or coloured; degras;
residues resulting from the treatment
of fatty substances or animal or
vegetable waxes.
Animal or vegetable fats boiled,
oxidised, dehydrated, sulphurised,
blown, polymerised by heat in
vaccum or in inert gas or otherwise
chemical modified; inedible mixtures
or preparations of fats and oils of
this chapter.
Liquid glucose (non-medicinal),
Dextrose syrup.
2204.10 Denatured ethyl alcohol of any
strength
2505.00 Sulphur .
Manganese ores and concentrates,
including ferruginous manganese
ores and concentrates with a
manganese content of 20% or more,
calculated on the dry weight.
Copper ores and concentrates.
Nickel ores and concentrates.
Cobalt ores and concentrates.
Aluminium ores and concentrates.
Lead ores and concentrates .
Zinc ores and con centr ates.
Tin ores and concen trates .
Chromium ores and concentrates .
Tungsten ores and concentrates .
Ura nium or thorium ores and
conce ntrates .
2005
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
19.
20.
21 .
22.
26 .13
26.14
26 .15
26.16
Molybdenum ores and conc entr ates.
Titanium ores and conce ntrates .
Niob ium, tanta lum, vanadium or
zirconiu m ores and concen trates.
Precious metal ores and
concentrates.
23. 26.17 Other ores and concentrates.
24. 26.18 Granul ated slag {slag sand) from the
manufacture of iron or steel.
25. 2707.10 Benzole.
26. 2707.20 Toluole.
27. 2707.30 Xylole.
28.
29.
30.
31.
32.
33.
34 .
35.
36.
37.
38.
39.
40.
41.
42.
43.
44 .
45.
46 .
28.01
28.02
28.03
28.04 ·
28.05
28.06
28.07
28.08
28.09
28.10
28.12
28.13
28 .14
28.15
28.16
28.17
2707.40 Napthalene.
2707 .50 Phenols
2707.60 Creo sole oils.
Fluorine, chlorine, brom ine and
iodine.
·Sulphur, sublimed or precipitated;
colloidal sulphur.
Carb on {carbon blacks and other
forms of carbon not elsewhere
specifi ed or included).
Hydrogen, rare gases, other non
metal excluding oxygen {medicinal
grade) .
Alkali or alkaline-earth metals; rare
earth metals, scandium and yttrium,
whether or not intermixed or
inter alloyed mercury
Hydrogen chloride {hydrochloric
acid); chloro sulphuric acid.
Sulphuric acid and anhydrides
thereof; Oleum
Nitric acid, Sulphonitric acids.
Diphosphorous pentaoxide;
phosphoric acid and polyphosphoric
acids.
Oxides of boron; boric acids.
Halides and halide oxides of non
metals.
Sulphides of non-m etal s;
commercial phosph urus trisulphide.
Ammonia , anhydrous or in aqueo us
solution.
Sodium hydroxide (caustic soda) ;
potassium hydroxide (caustic
potash); peroxides of sodium or
potassium.
Hydroxide and peroxide of
magnesium; oxides, hydroxides and
peroxides of stront ium or barium.
Zinc oxide, zinc peroxide.
929
930
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68 .
69.
70.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
28.19
28.20
28.22
28.23
28.25
28.26
28.27
28.29
28.30
28.31
28.32
28.34
28.35
28.36
28.37
28.38
28.40
28.44
28.45
2818 .10 Alu minium hydroxide.
Chromium oxides and hydroxides .
Manganese oxides.
2821.10 Iron oxides and hydroxides .
Cobalt oxides and hydroxides,
commercial cobalt oxides.
Titanium oxide.
Hydrazine and hydroxylamine and
the ir inorganic salts; other inorganic
bases; other metal oxides,
hydroxides and peroxides .
Flu r id~s. fluorosilicates,
flu roaluminates and other complex
fluorine salts.
Chlorides, chloride oxides and
chlori de hydroxides; bromides and
bromide oxides; iodides and iodide
oxides.
Ch iorates and perchlorates;
Bromates and Perbromates; iodates
and periodates.
Sulphides; Polysulphides.
Oithionites and sulphoxylates.
Sulphites; thiosulphates
2833.10 Copper sulphate.
Nitrites; nitrates .
Phosphinates {hypophosphites ).
phosphonates (phosphites ),
phosphates and polyphosphates.
Carbonates; peroxocarbonates
(percarbonates ); commercial
ammonium carbonates containing
ammonium carbamate.
Cyanides, cyanide oxides and
complex cyanides.
Fulminates, cyan ates and
thiocyanates.
Borates; peroxoborates
(perborates).
2841.10 Sodium dichromate.
2841.20 Potassium dich romate .
Radioa ctive chemical elements and
ratioactive isotop es (including the
fissile chemical elements and
isotopes) and their comp ounds ;
mixtures and residues containing
these produ cts.
Isotopes other than those contai ned
in entry no. 69; com pounds ,
inorganic or organic of such
isotpoes , whether or not chem ically
define d.
71. 28.46 Compound s, inorganic or org anic, of
rare earth metals, of yttrium or of
scandi um or of mixtures of these
meta ls.
72. 28.48 Phosphides , whether or not
chemically defined,. excluding
ferrophosphorus.
73. 2849.10 · Calcium carb ides.
2005
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005 .
74.
75.
76.
28.50
29.02
29.03
Hydrides, nitrites, azides, silicides
and borides , whether or not
chemically defined, other than
compounds which are also carb ides
of goods contained in entry 73
Cyclic Hydrocarbons.
Halogenated derivatives of
Hydrocarbons .
77 . 29.04 Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons,
whether or not halogenated.
78. 29.05 Acyclic alcohols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives .
79. 29.06 Cyclic alcohols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives.
80. 29.07 Phenols, phenol-alcohols .
81 . 29.08 Halogenated, sulphonated, nitrated
or nitrosated derivatives of phenols
or phenolalcohols .
82. 29.09 Ethers, ether-alcohols, ether-
phenols, etheralcoholphenols,
alcohol peroxides, ether peroxides,
ketone peroxides (whether or not
chemically defined) and their
halogenated, sulphonated, nitrated
or nitrosated derivatives.
83 . 29.10 Epoxides; epoxyalcohols,
epoxyphenols and epoxyethers , with
a three-membered ring and their
halogenated, sulphonated, nitrated
or nitrosated derivatives .
84. 29.11 Acetals and hemiacetals , whether or
not with other oxygen function and
their halogenated, sulphonated,
nitrated or nitrosated derivatives .
85. 29.12 Aldehydes, whether or not with other
oxygen functioh ; cyclic polymers of
aldehydes; paraformaldehyde .
86. 29.13 Halogenated , sulphonated , nitrated
or nitrosated derivatives of products
contained in entry no. 85
87. 2914.10 Acetone.
88. 29.15 Saturated acyclic monocarboxylic
acids and their anhydrides, halides,
peroxides and peroxyacids, their
halogenated, sulphonated, nitrated
or nitrosated derivatives .
89. 29:16 Unsaturated acyclic monocarboxylic
acids, cyclic monocarboxylic acids,
their anhydrides, halides, peroxides
and peroxyacids; their halogenated ,
sulphonated, nitrated or nitrosated
derivatives.
90. 29.17 Polycarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids, their halogenated,
sulphonated, nitrated or nitrosated
derivatives.
931
932
91 .
92.
93.
94.
95.
96.
97.
98.
99.
100 .
101 .
102.
103.
104.
105.
106 .
107.
108.
109.
110.
111.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
29.18
29.19
29.20
29.21
29.22
29.23
29.24
29.25
29.26
29.27
1
29.28
29.30
29.31
29 .32
29.33
29.34
29.35
29.38
29.39
29.42
32. 01
Carboxylic acids with additional
oxygen function and their
anhydrides, halides, peroxides and
peroxyacids; their halogenated ,
sulphonated, nitrated or nitrosated
derivatives.
Phosphoric esters and their salts,
including lactophosphates; their
halogenated, sulphonated, nitrated
or nitrosated derivatives .
Esters of other inorganic acids
(excluding esters of hydrogen
halides) and their salts;' their
halogenated, sulphonated, nitrated
or nitrosated derivatives .
Amine-function compounds.
Oxygen-function amino-compounds .
Quaternary ammonium salts and
hydroxides; lecithins and other
phosphoaminolipids .
Carboxyamide-function compounds ;
amide-function compounds of
carbonic acid.
Carboxyamide-function compound
(including saccharin and its salts)
and imine-funct ion compounds .
Nitrile-function compounds.
Diazo-, Azo- or azoxy-compounds .
Organic derivatives of hydrazine or
of hydroxylamine .
Organo-sulphur compounds.
Other Organo-inorganic compounds
Heterocyclic compounds
oxygen heteroatom(s) only.
Heterocyclic compounds
nitrogen heteroatom(s) only.
with
with
Nucleic acids and their salts, other
heterocyclic compounds.
Sulphonamides.
Glycosides, natural or reproduced
by synthesis and their salts, ethers,
esters and other derivatives.
Vegetab le alkaloids, natural or
reproduced by synthesis, and their
salts, e thers, esters and o ther
derivatives.
Ethylene Diamine Tetra Acetic acid,
Nitrillo Triacetic acid and their
derivatives.
Tanning extracts of vegetable origin;
tannins and their salts, ethers,
esters and other -derivatives
excluding catechu or gambiar.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
112.
113.
114 .
115.
116 .
117.
118.
119.
120.
121 .
122.
123 .
124 .
125.
126.
32 .02
32.03
32.04
32.05
32.11
35.01
35.07
38.01
38 .02
3206.20
3206.90
3207.10
3207.90
Synthetic organic tanning
substances; inorganic tanning
substances; tanning preparations,
whether or not containing natural
tanning substances; enzymatic
preparations for pre-tanning
excluding catechu or gambiar.
Colouring matter of vegetable or
animal origin (including dyeing
extracts but excluding animal black),
whether or not chemically defined;
preparations based on colouring
matter or vegetable or animal origin
as specified in Note 3 of Chapter 32
of the First Schedule of the Central
Excise Tariff Act, 1985 excluding
catechu or gambiar .
Synthetic organic colouring mater,
whether or not chemically defined;
preparations based on synthetic
organic colouring matter as specified
in Note 3 of Chapter 32 of the First
Schedule of the Central Excise Tariff
Act, 1985; synthetic organic
products of a kind used as
fluorescent brightening agents or as
luminophores, whether or not
chemically defined excluding
catechu or gambiar .
Colour lakes; preparations based on
colour lakes as specified in Note 3 of
Chapter 32 of the First Schedule of
the Central Excise Tariff Act, 1985.
Inorganic products of kind used as
luminophores.
Master Batches.
Glass frit and other glass, in the
form of powder, granules or flakes .
Other.
Prepared driers .
3215 .90 Printing ink whether or not
concentrated or solid.
3707 .00
Casein, caseinates and other casein
derivatives , casein glues .
Enzymes ; prepared enzymes not
elsewhere specified or included .
Chemical preparations
photographic uses (othe r
varnishes, glues, adhesives ,
similar preparations).
for
than
and
Artificial graphite; colloidal or
semicolloidal graphite; preparations
based on graphite or other carbon in
the form of pastes, blocks, plates or
other semimanufactures.
Activated carbon; activated natural
mineral products; animal black,
including spent animal black.
933
934 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
127. 38. 04 Residual lyes from the manufacture
of wood pulp, whether or not
concentrated, desugared or
chemically treated, including lignin
sulphonates, but excluding tall-oil of
heading No. 38.03 of Cha.pter 38 of
the First Schedule of the Central ·
Excise Tariff Act , 1985.
128. 38.06 Rosin and resin acids, and
derivatives thereof; rosin spirit and
rosin oils; run gums .
129. 38.07 Wood tar; wood tar oils; wood
creosote; wood naphtha, vegetable
pitch; brewers' pitch and similar
preparations based on rosin, resin
acids or on vegetable pitch .
130. 3808 .10 Insecticides, fungicides, herbicides ,
weedicides and pesticides of
technical grade.
131 . 38.09 Finishing agents, dye carriers to
accelerate the dyeing or fixing of
dye-stuffs and other products and
preparations {for example, dressings
and mordants), of a kind used in the
textile, paper, leathe r or like
industries, not elsewhere specified
or included .
132. 38.12 Prepared rubber accelerators;
compound plasticisers for rubber or
plastics, not elsewhere specified or
included; antioxidising preparations
and other compound stabilisers for
rubber or plastics .
133. 38 .14 Reducers and blanket wash/roller
wash used in the printing industry .
134. 38.15 Reaction initiators, reaction
accelerators and catalytic
preparations, not elsewhere
specified or included.
135. 38.1 7 Mixed alkylben zenes and mixed
alkylnaphth alenes, other than those
, of heading No. 27.07 or 29.02.
136. 38. 18 Chemical elements doped for use in
electronics, in the form of discs,
wafers or similar forms; chemical
compounds doped for use in
electronics .
137. 38 .23 Industrial monocarboxylic fatty
acids; acid oils from refining;
industrial fatty alcohols .
138 .
139. 39.01
140. 39.02
141. 39.03
3824 .90 Retarders used in the printin g
industry.
Polymers of ethylene in primary
forms.
Polymers of propylene or of other
olefins, in primary forms.
Polymers of styrene, in primary
forms.
2005
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005
142 .
143.
144 .
145 .
146.
147.
148.
149.
150.
151.
152.
153.
154.
155 .
39.04
39.05
39.06
39.07
39.08
39.09
39.10
39.11
39.12
39.13
39. 14
39.19
39.20
39.2 3
/
Polymers of vinyl chloride or of other
halogenated olefins, in primary
forms .
Polymers of vinyl acetate or other
vinyl esters in primary forms; other
vinyl polymers in primary forms.
Acrylic polymers in primary forms .
Polyacetals, other polyethers and
epoxide resins, in primary forms,
polycarbonates, alkyd resins,
polyallyl esters and other polyesters,
in primary forms .
Polyamides in primary forms.
Amino-resins, polyphenylene oxide,
phenolic resins and polyurethanes in
primary forms.
Silicones in primary forms.
Petroleum resins, coumarone-
indene resins, polyterpenes,
polysulphides, polysulphones and
other products specified in Note 3 of
Chapter 39 of the First Schedule of
the Central Excise Tariff Act, 1985,
not elsewhere specified or included
in primary forms.
Cellulose and its chemical
derivatives, and cellulose ethers, not
elsewhere specified or included in
primary forms .
Natural polymers (for example,
alginic acid) and modified natural
polymers (for example, hardened
proteins, chemical derivatives of
natural rubber), not elsewhere
specified or included, in primary
forms .
Ion-exchangers based on polymers
of heading Nos. 39.01 to 39.13 in
primary forms.
Self-adhesive plates, sheets, film
foil, tape, strip of plastic whether or
not in rolls.
Other plates, sheets, film, foil, and
strip of plastics, non-cellular,
whether lacquered or metallised or
luminated, supported or similarly
combined with other materials or
not.
Articles for the conveyance or
packing of goods, of plastics,
stoppers, lids, caps and other
closures, of plastics but not including
(a) insulated wares,
(b) bags of the type which are used
for packing of goods at the time of a
sale for the convenience of the
customer including carry bags .
935
936
156.
157.
158.
159.
160.
161.
162 .
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19,
40.01
40.02
40.03
40.05
47.0.1
48.19
48.21
Natural rubber, balata, gutta percha,
Guayule, chicle and similar natural
gums, in primary forms or in plates,
sheets or strips.
Synthetic rubber and factice derived
from oils in primary forms or in
plates, sheets or strip; mixtures of
any product of heading No. 40.01
with any product of this heading, in
primary forms or in plates, sheets or
strip.
Reclaimed rubber in primary forms
or in plates, sheets or strip.
Compounded rubber, unvulcanised,
in primary forms or in plates, sheets
or strip, other than the forms and
articles of unvulcanised rubber
described in heading No. 40.06 of
Chapter 40 of the First Schedule of
the Central Excise Tariff Act, 1985.
Mechanical wood pulp, chemical
wood pulp, semi-chemical wood
pulp and pulps of other fibrous
cellulosic materials.
Cartons (including flatened or folded
cartons), boxes (including flattened
or folded boxes), cases, bags and
other packing containers of paper,
paperboard, whether in assembled
or unassembled condition.
Paper printed labels and paperboard
printed labels.
163. 48.23 Paper self-adhesive tape and
printed wrappers used for packing.
164. 6305.10 Sacks and bags, of a kind used for
the packing of goods, of jute or of
other textile bast fibres of heading
No. 53.03 of Chapter 53 of the First
Schedule of the Central Excise Tariff
Act, 1985 .
165 70.10 Carboys, bottles, jars, phials of
glass, of a kind used for the packing
goods; stoppers, lids and other
closures, of glass .
166. 70.14 Glass fibres (including glass wool
and glass filaments) and articles
thereof (for example : yarn, woven
fabrics), whether or not
impregnated, coated, covered or
laminated with plastics or varnish .
. 167. 7607.60 Aseptic packaging aluminium foil of
thickness less than 0.2 mm and
backed by paper and LOPE.
168. 83.09 Stoppers, caps and lids (including
crown corks, screw caps and
pouring stoppers) capsules for
bottles, threaded bunExcerpt shown. Open the full act in Lexace.