Industries engaged in the manufacture

Any industry engaged in the manufacture of any of the following, namely :- 1. Cement. 2. Cigarettes. 3. Electrical, mechanical or general engineering products. 4. Iron and Steel. 5. Paper. 6. Textile made wholly or in part of cotton or wool or jute or silk, whether natural or artificial. Explanation.--In this schedule, without prejudice to the ordinary meaning of the expressions used therein,-- (a) the expression "Electrical, mechanical or general engineering products" includes- (1) machinery and equipment for the generation, transmission, distribution or measurement of electrical energy and motors including cables and wires, (2) telephones, telegraph and wireless communication apparatus, (3) electric lamps (not including glass bulbs), (4) electric fans and electrical domestic appliances, (5) storage and dry batteries, (6) radio receivers and sound reproducing instruments, (7) machinery used in industry (including textile machinery) other than electrical machinery and machine tools (8) boilers and prime movers, including internal combustion engines, marine engines and locomotives, (9) machine tools, that is to say, metal and wood working machinery, (10) grinding wheels, (11) ships, (12) automobiles and tractors, (13) bolts, nuts and rivets, (14) power driven pumps, (15) bicycles, (16) hurricane lanterns, (17) sewing and knitting machines, (18) mathematical and scientific instruments, (19) products of metal rolling and re-rolling, (20) wires, pipes, tubes and fittings, (21) ferrous and non-ferrous castings, (22) safes, vaults and furniture made of iron or steel alloys, (23) cutlery and surgical instruments, (24) drums and containers, (25) parts and accessories of products specified in items 1 to 24 ; (b) the expression "Iron and steel" includes pig Iron, ingots, blooms, billets and rolled or re-rolled products into basic forms and tool and alloy steel ; (c) the expression "Paper" includes pulp, paper board and straw-board ; (d) the expression "textiles" includes the products of carding, spinning, weaving, finishing, and dyeing yarn and fabrics, printing, knitting and embroidering. 7. Matches. 8. Edible oils and fats. 9. Sugar. 10. Rubber and rubber products 11. Electricity including the generation, transmission and distribution thereof. 12. Tea. 13. Printing including the process of composing types for printing, printing by letterpress, lithography, photogravure of other similar process or book binding. 14. Glass 15. Stoneware pipes. 16. Sanitary wares. 17. Electrical porcelain insulators of high and low tension. 18. Refractories. 19. Tiles. 20. The mineral oiling refining industry. 21. Heavy and fine chemicals, including- (i) Fertilizers, (ii) Turpentine, (iii) Rosin, (iv) Medical and pharmaceutical preparations- (v) Toilet preparations, (vi) Soaps, (vii) Inks, (viii) Intermediates, dyes colour, lacs, toners and (ix) Fatty acids. 22. Indigo. 23. Lac including shellac. 24. Non-edible vegetable and animal oils and fats. 25. Tea plantations. 26. Coffee plantations. 27. Rubber plantations. 28. Cardamon plantations. 29. Pepper plantations. 30. Leather or leather goods. 31. Wood articles. 32. Sports articles.