| Sl. No. | Tariff item (HS2002) | Description of products | Applicable Rule |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. |
| 1. | 160411 | - - Salmon | Local Value Added Content not less than 20% |
| 2. | 160413 | -- Sardines, sardinella and brisling or sprats | Local Value Added Content not less than 30% |
| 3. | 160415 | - - Mackerel | Local Value Added Content not less than 30% |
| 1605 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. |
| 4. | 160510 | - Crab | Local Value Added Content not less than 30% |
| 7104 | Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport. |
| 5. | 710490 | - Other | Change at 4-digit H.S level (Change to subheading 710490 from any other headings), provided that there is a Local Value Added Content not less than 20% |
| 7105 | Dust and powder of natural or synthetic precious or semi-precious stones. |
| 6. | 710510 | - Of diamond | Change at 4-digit H.S level (Change to subheading 710510 from any other headings), provided that there is a Local Value Added Content not less than 20% |
| 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal |
| 7. | 711319 | - - Of other precious metal, whether or not plated or clad with precious metal | Change at 4-digit H.S level (Change to subheading 711319 from any other headings), provided that there is a Local Value Added Content not less than 20% |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
| 8. | 730792 | - - Threaded elbows, bends and sleeves | Change at 4-digit H.S level (Change to subheading 730792 from any other headings), provided that there is a Local Value Added Content not less than 20% |
| 8413 | Pumps for liquids, whether or not fitted with a measuring device; liquid elevators. |
| 9. | 841381 | - - Pumps | Change at 6-digit H.S level (Change to subheading 841381 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8414 | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters. |
| 10. | 841451 | - - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W | Change at 6-digit H.S level (Change to subheading 841451 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 11. | 841459 | - - Other | Change at 6-digit H.S level (Change to subheading 841459 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 12. | 841490 | - Parts | Change at 6-digit H.S level (Change to subheading 841490 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8415 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
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| 13. | 841510 | - Window or wall types, self-contained or "split-system" | Change at 6-digit H.S level (Change to subheading 841510 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 |
| 14. | 841821 | - - Compression-type | Change at 6-digit H.S level (Change to subheading 841821 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
8437
| Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery. |
| 15. | 843780 | - Other machinery | Change at 6-digit H.S level (Change to subheading 843780 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8479 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. |
| 16. | 847989 | - - Other | Change at 6-digit H.S level (Change to subheading 847989 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8481 | Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. |
| 17. | 848180 | - Other appliances | Change at 6-digit H.S level (Change to subheading 848180 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8482 | Ball or roller bearings. |
| 18. | 848210 | - Ball bearings | Change at 6-digit H.S level (Change to subheading 848210 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8504 | Electrical transformers, static converters (for example, rectifiers) and inductors. |
| 19. | 850431 | - Having a power handling capacity not exceeding 1 kVA | Change at 6-digit H.S level (Change to subheading 850431 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8512 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. |
| 20. | 851220 | - Other lighting or visual signalling equipment | Change at 6-digit H.S level (Change to subheading 851220 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8517 | Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones. |
| 21. | 851711 | - Line telephone sets with cordless handsets | Change at 6-digit H.S level (Change to subheading 851711 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 22. | 851790 | - Parts | Change at 6-digit H.S level (Change to subheading 851790 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8528 | Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors. |
| 23. | 852812 | - - Colour | Change at 6-digit H.S level (Change to subheading 852812 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). |
| 24. | 854011 | - - Colour | Change at 6-digit H.S level (Change to subheading 854011 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |
| 9032 | Automatic regulating or controlling instruments and apparatus. |
| 25. | 903289 | - - Other | Change at 6-digit H.S level (Change to subheading 903289 from any other subheadings), provided that there is a Local Value Added Content not less than 40% |