Schedule I

(Effective upto 31-3-99) S. No. Description of goods Corresponding entry in the New Schedule I (1) (2) (3) 1. Agricultural implements as specified by the State Government by Notification in the Official Gazette. 2. Books including almanacs, panchangs and drawing books, but excluding catalogues, all publications which mainly publicise books and articles for commercial purpose, race cards, accounts books, diaries, calendars and books (not being exercise books) containing space exceeding eight pages for writing. 3. All kinds of roofing tiles and ridges excepting Manglore, Bagra, Kusner and similar superior roofing tiles and ridges. 4. (i) Cotton fabrics covered under heading numbers 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12. 58.01, 58.02, 58.03, 58.04, 58.05, 59.01, 59.03, 59.05, 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). (ii) Manmade fabrics covered under heading numbers 54.08, 54.09, 54.10, 54.11, 54.12, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 58.01, 58.02, 58.03, 58.04, 58.05, 59.01, 59.02, 59.03, 59.05, 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). (iii) Woven fabrics of wool covered under heading numbers 51.06, 51.07, 58.01, 58.02, 58.03 and 58.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 5. Double roti. 6. Charkha including Amber Charkha and its parts including wooden and rubber parts. 7. Earthenware made by Kumhars (potters). 8. Eggs. 9. Electrical energy. 10. Exercise books. 11. Meat. 12. Vegetables including potatoes, onion, 2[ginger excluding dried ginger (Sontha)], Garlic, green chillies, but excluding dried chillies. 13. Fresh milk, milk other than fresh milk, curd and butter milk but excluding sweetened and coloured milk sold in sealed containers, condensed and powdered milk and separata milk. 14. Goods on which duty is or may be levied under the Madhya Pradesh Excise Act, 1915 (No. 2 of 1915) other than medicinal and toilet preparations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955). 15. Handlooms including pit-looms, frame-looms, light shuttle-looms and paddle looms. 16. Handmade kambals, woollen blankets and all kinds of scarves and shawls. 1 Entry No.1 substituted by MPCT (Second Amendment) Act, 1997 w.e.f. 1.9.97. 2 Subs. for the words “ginger (Sontha)” vide MPCT (Amendment) Act, 1995 w.e.f. 1.4.95. (1) (2) (3) 17. Handmade paper. 18. Implements used in the productions of Khaddar or Khadi as defined in clause (b) of Section 2 of the Madhya Pradesh Sales of Khaddar Act, 1953 (X of 1953). 19. Kosa cloth and cacoons of all types. 20. Kumkum and Sindoor. 21. All kinds of bangles excepting those made of ivory, gold or silver. 22. Lassi. 23. Live-stock including poultry. 24. Periodicals. 25. Oils (edible) pressed on ghani by human or animal labour. 26. Pal woven on handloom. 27. Quinine. 28. Raw wool except knitting wool. 29. Salt. 30. Sugar covered under sub-heading Nos. 1701.20, 1701.31, 1701.39 and 1702.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 31. Unmanufactured tobacco and tobacco refuse covered under sub-heading number 2401.00, cigars and cheroots of tobacco covered under heading number 24.02, cigarettes and cigarillos of tobacco covered under sub- heading numbers 2403.11 and 2403.21 and other manufactured tobacco covered under sub-heading numbers 2404.11, 2404.12, 2404.13, 2404.19, 2404.21, 2404.29, 2404.31, 2404.39, 1[2404.41, 2404.50 and 2404.99] of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 32. Water other than aerated, mineral and distilled water. 33. Writing Slates and slate pencils, chalk sticks, crayons and foot-rules. 34. Sirali, bageshi, barroo, date leaves, baskets made out of such leaves, tattas, fans, curtains, mattings and other goods made thereof. 35. Handmade sooma and germa. 36. Utensils and decorative articles made of bamboo and fibrous plants like Sabai, Shisal etc. 37. Handmade barhi of leather. 38. (i) Khadi silk cloth, that is to say, any cloth woven on handlooms in India from silk yarn handspun in India or from a mixture of such silk yarn with cotton and/or woollen yarn handspun in India. (ii) Readymade garments of Khadi as defined in clause (d) of Section 2 of the Khadi and Village Industries Commission Act, 1956 (No. 61 of 1956). (iii) Products of such village industries as the State Government may by Notification specify. When sold by producer and/or organisation certified for the purpose by the Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 (No. 61 of 1956) or the Madhya Pradesh Khadi and Gramodyog Board constituted under the Madhya Pradesh Khadi Tatha Gramodyog Adhiniyam, 1978. 39. (i) Handspun cotton yarn. (ii) Straight reeled cotton hank yarn. 1 Subs. for ‘2404.41 and 2404.50’ by Noti. No. 73, dt. 19.9.97 w.e.f. 23.7.96 (1) (2) (3) (iii) Silk yarn of 13-22 deniers. 40. Betel leaves. 41. Fruits other than dry fruits including pindkhajoor and coconut. Except when sold in sealed containers 42. (i) Braille writer, (ii) Braille shorthand writer, (iii) Braille watch, (iv) Braille writing frame, (v) Braille mathematical instruments, (vi) Braille Globes and Maps, (Geography), (vii) Braille thermometer, (viii) Braille lactometer, (ix) Braille barometer. 43. All kinds of contraceptives. 44. Bio-gas plants. 45. Wooden bullock cart wheels with or without iron rims and bullock cart axle of iron and steel. 46. Cow dung and products thereof. 47. Seeds, plants and bulbs of vegetables, grass, fruits and flowers other than methi, dhaniya and the seeds which are covered by the term “oilseeds” specified in Section 14 (vi) of the Central Sale Tax Act, 1956 (No. 74 of 1956). 48. Lucerne (Rajka) seed. 49. Bangles made of coconut shell. 50. Babul seed and babul seed powder. 51. Philatelic stamps. 52. Newsprint When sold by a dealer registered under this Act to a newspaper establishment holding a certificate issued by the Director of Information and Publicity, Madhya Pradesh to the effect that the newspaper’s establishment is publishing a newspaper against a declaration to the effect that the newsprint being purchased is for the publication of the newspaper 53. Handmade cardboard. 54. Husk of all grains, cereals and pulses. 55. Sarvodaya diaries published by Sarva Seva Sangh. 56. Stitched rajai covers, stitched covers for beds, pillows and cushions. 57. All kinds of durries. 58. Articles used by the physically handicapped persons, namely (i) Artificial limbs, (ii) Crutches, (iii) Calipers, (iv) Corrective shoes, (v) Various kinds of spinal braces, (vi) Wheel chairs, (vii) Denis brown splints (viii) Various kinds of splints. 59. Bichhia, that is, an ornament made of silver or any other metal worn by women on toes of their feet. 60. Chapri, lac and kitti. 61. Mangalsutra of the value not exceeding two hundred fifty rupees. 62. Bindi made of plastic or lac. 63. Papad. 64. Kites. 65. Human blood and human blood plasma. 66. Renewable energy devices or equipments, that is to say- ________________________________________________________________ ⇒ 1 Subs. for ‘Silk yarn of 13.22 deniers’ by Noti. No. 26, dt. 23.5.98 w.e.f. 1.4.95. (1) (2) (3) (i) Flat plate solar collectors, (ii) Concentrating and pipe type solar collectors, (iii) Solar cookers, (iv) Solar water heaters, (v) Solar crops driers and systems, (vi) Solar air/gas/fluid heating system, (vii) Solar refrigeration, cold storages and air-conditioning systems, (viii) Solar stills and desalination systems, (ix) Solar pumps based on Solar thermal and Solar photo-voltaic conversion, (x) Solar power generating system (xi) Solar photo-voltaic modules and panels for water pumping and other applications, (xii) Windmills and any specially designed devices which run on windmills, (xiii) Any special devices including electricity generators and pumps running on wind energy, (xiv) Bio-gas engines and bio-gas plant and accessories and equipments connected therewith for utilizing energy from Bio-gas, (xv) Agricultural and Municipal waste conversion devices producing energy from bio-mass (xvi) Equipment for utilising ocean waves, (xvii) Hydrams or Hydraulic ram or similar other devices using energy derived from flowing or stored up water. 67. Kajal. 68. Perforated pipes used in drip irrigation system and accessories. 69. Nipples made of rubber and feeding bottles with rubber nipples. 70. Fish seed. 71. Ornaments made of kathir, german silver or aluminium. 72. Charota seed. 73. Frozen and liquid semen of cattle. 74. Rakhi. 75. Certified and treated seeds. 76. Done and pattal. 77. Muddas made of Sarkanda. 78. Lottery tickets. 79 & 80 Deleted w.e.f. 1.5.97 81. Fertilisers other than oilcakes. 82. All varieties of canvas cloth, waterproof cloth, tarpaulin and rexine manufactured in textile mills, powerloom factories or processing factories. 83. (i)(a) Leather cloth used in book binding; (b) Inferior or imitation leather cloth used in book binding; (ii) Rubberised or synthetic waterproof fabrics, whether single textured or double textured. (iii) Book binding cotton fabrics. 84. (i) Staple fibre cloth. (ii) Handkerchiefs, towels, napkins and dusters made of cotton, woollen fabrics, staple fibre cloth or admixture of any two or more of the fabrics. 1 Entry Nos. 79 & 80 relating to Cereals, Food grains and pulses omitted by MPCT (Amendment) Act, 1997 w.e.f. 1.5.97 and inserted at Entry Nos. 28 & 29 of Part V Sch. II. (1) (2) (3) (iii) Velvets and velveteens. (iv) Tapes, niwars and lace. (v) Hosiery cloth in length, and (vi) Embroidered cloth. 85. Handmade carpets. 86. Pace makers. 87. Artificial valve used in human hearts. 88. Mehendi. 89. 1[Pumping sets below 10 horse power and accessories thereof.] 90. (i) Besan. (ii) Chuni and other by-products of pulses. 91. (i) Atta, Maida, Suji, Rawa and Flour. (ii) By-products of cereals and foodgrains. 92. Sugarcane. 93. Singhada. Deleted w.e.f. 1.9.97 95. Badi, kuldai, sewai, finger papad, sabudana ke phool. 96. Phoolbahari Jhadoo. 1 Entry No. 89 substituted by MPCT (Amendment) Act, 1995 w.e.f. 1.4.95. 2 Entry No. 94 deleted by MPCT (Second Amendment) Act, 1997 w.e.f. 1.9.97. Earlier to deletion this entry read as “Pumping sets below 10 horse power and accessories thereof”.