GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SUB-SECTION (1) OF SECTION 3.

1. All arms including rifles, revolvers, pistols and ammunitions for the same of real or fals, explosive materials or things. (13%) 2. All clocks, time-pieces and watches and parts and accessories thereof. (12%) 3. Binoculars, telescopes and opera glasses. (14%) 4. Cigarette cases, lighters, parts & accessories thereof. (20%) 5. Cinematographic eqipments including cameras, projectors and sound recording and reproducing equipments, lenses, films and parts and accessories required for use therewith. (20%) 6. Dictaphones and other similar apparatus for recording sound and spare parts thereof. (15%) 7. Iron and steel safes and almirahs. (15%) 8. (i) Motor cycles and motor cycles combinations, motor scooters, motorettes. (4%) (ii) Tyres, tubes and spare parts of motor cycles, motor scooters, motorettes, helmet. (10%) 9. (i) Motor vehicles including motor cars, motor taxi cabs, motor omnibuses, motor vans and motor lorries, chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to others (on the turnover relating to bodies), all varieties of trailers and three wheelers by whatever names known. (4%) (ii) Competent parts of motor vehicles, articles (excluding batteries) adopted for use generally as parts or accessories of motor vehicles and trailers and three wheelers. (10%) (iii) Tyres (including pneumatic tyres) and tubes ordinarily used for motor vehicles and trailers (whether or not such tyres and tubes are also used for other vehicles) and three wheelers. (10%) 10. Batteries (excluding dry cells). (10%) 11. photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for use therewith, xerow machine, photo copier, X-Ray Machine, photographic equipments and appliances and parts and accessories thereof, phot chemicals, album, photo-holders, photograph including in-frame and album. (8%) 12. Refrigerators, air conditioning plants, air cooler, air purifier, air refresher or air rectifier, washing machine, water purifying products and appliances, vacuum cleaner, pollution treatment goods, parts and accessories of all the items mentioned. (20%) 13. Sound transmitting equipments including telephones and component parts thereof, fax machine, telex machine, teleprinter and allied machine including parts and accessories, cellular phone, mobile phones, pager, ear and head phones, inter communication or intercom sets and equipments with parts and accessories thereof. (15%) 14. Fireworks including coloured matches. (20%) 15. Upholstered furniture, sofa sets, dressing tables and furniture of all types made of timber, aluminium and /or iron and steel, plastic and allied materials including fixtures and racks, doors and wondows made of plastic and allied products. (15%) 16. Vaacuum flasks of all kinds (including thermoses, thermic jugs, ice buckets or boxes, urns ans other domestic receptacles to keep food or beverages hot or cold) and refils thereof. (10%) 17. Perambulatodrs, baby walker, push chair, hanging or rest seat or bed for babies. (8%) 18. (i) Carpets including durries, satranji, kalins, pilow carpet, carpetbags, carpet sleeper, carpet sweeper, carpet cleaner, door-mat or rest-mat, foot-rest, foot-stool, steel-wool and allied products by whatever name known. (20%) (ii) Jute and hemp produces. (4%) 19. Foam rubber products, plastic foam products, fibre foam products or other synthetic foam products of every description including (i) sheets, (ii) cushions, (iii) pillows and (iv) mattresses, seat, coir products blended with the products mentioned above. (15%) 20. (i) Mosaic tiles and chips (12%) (ii) Ceramic tiles, glazed floor, roofing and wall tiles (12%) (iii) PVC (vinyl), asbestos, floor tiles, wall tiles and flexible flooring materials (12%) (iv) Marble boulders or lumps, slabs, chips, dusts, floor tiles, wall tiles and other articles made of marbles (12%) (v) Articles made of mosaic, granite and dolomite (12%) (vi) Linoleum and laminate sheets such as sunmica, formica, decalam and the like, products made of linoleum and lamination and blended with them. (12%) 21. Perfumes, deodorants of all kinds, make-up materials and cosmetics of all varieties including (i) talcum and other powders for face and skin, (ii) snow and creams of all descriptions and varieties, (iii) depilatories, (iv) blemish removers and beauty milk and cleansing milk, (v) hair dyes and hair darkeners, (vi) hair creams, (vii) hair spray, (viii) pomade, brilliantine and vaseline, (ix) alta, (x) lipsticks, (xi) nail polish, (xii) eyeliners, (xiii) eyetex, (xiv) rouge, (xv) bindi, (xvi) after shave lotions and creams, (xvii) hair tonic and hair lotions, toilet goods, toilet room and floor cleaner and refresher products including disinfectant products known by whatever name, stain remover, glycerin, ribon and band used for both decorations and non-decoration, body message oil, mehendi, products for face wash and improver. (15%) 22. Aviation gasoline, aviation turbine fuel and all other varieties of fuel for air crafts. (20%) 23. Typewriters, tabulating machines, claculating and duplicating machines and parts thereof. (15%) 24. (i) Wireless reception instruments and apparatus, transistor radios, radios and gramophone and their component parts and records, accumulators, amplifiers and loud speakers and spare parts and accessories thereof. (12%) (ii) Television sets black & white and spare parts and accessories thereof. (12%) (iii) Television sets coloured and spare parts and accessories thereof, trolley, stand, seat, kits used for T. V. (15%) 25. All electrical goods, instruments, apparatus, appliances and all such articles the use of which can not be had except with the application of electrical energy including fans, lighting bulbs and tubes,generator, generator sets, inverters, heaters, mixture grinders, geysers, electrical earthen-wares and porcelain, and all other accessories and component parts either sold as a whole or in parts. (12%) 26. (i) All varieties of tractors and buldozers including parts and accessories thereof. (12%) (ii) Power tillers, parts and accessories thereof. (8%) 27. Bicycles, rickshaw and cycle combinations and accessories and parts thereof. (7%) 28. Bricks, brick-bats, jhama, metals, stone, boulder, gravel, ballast, stone chips, any other products or sub-products arising out of bricks or stone, tiles (kiln burnt) other than mosaic (masonry tiles). (12%) 29. Cement, articles made of cement and reinforced cement concrete. (8%) 30. (i) Aluminium mass, lump, scraps, foils, extrusions, blocks, including aluminium wrap papers and foils, aluminium semis, circles, hoops, stips, bars, rods, flats, tube, wire, structures, angle, channels of all sizes, varieties and lengths and articles made of aluminium and hindalium. (10%) (ii) Aluminium sheets. (4%) (iii) Brass circles, sheets, strips, rods, squares, flats and articles made of brass, bell metal, enamel and articles made of bronze. (10%) (iv) Copper, lead, bronze and tin made circles, semis, sheet, hoops, strips, bars, rods, flats, wires, cubes, limp, channel of all sizes and varieties, articles made of copper. (10%) (v) Crockery and cutlery including knives, forks and spoons, articles made of glass, aluminium, hindalium, enamel, brass, bel-metal and copper used for any purpose whatasover. (12%)