| S.No. |
Chapter or heading or sub heading of the First Schedule |
Description of goods |
Abatement as a percentage of retail sale price |
| (1) |
(2) |
(3) |
(4) |
| 1. |
04029110 or 04029920 |
Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale |
- |
| 2. |
17 or 21 |
Preparations of other sugars |
40% |
| 3. |
1702 |
Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel |
40% |
| 4. |
1704 |
Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) |
40% |
| 5. |
170490 |
All goods, other than white chocolate |
35% |
| 6. |
170490 |
White chocolate |
40% |
| 7. |
18050000 or 18061000 |
Cocoa powder, whether or not containing added sugar or other sweetening matter |
35% |
| 8. |
1806 |
Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates |
35% |
| 9. |
1806 |
Other food preparations containing cocoa |
35% |
| 10. |
19012000 or 190190 |
All goods |
35% |
| 11. |
1902 |
All goods |
- |
| 12. |
1904 |
All goods |
35% |
| 13. |
19053100 or 19051920 |
Biscuits |
35% |
| 14. |
19053211 or 19053290 |
Waffles and wafers, coated with chocolate or containing chocolate |
35% |
| 15. |
19053290 |
All goods, other than wafer biscuits |
40% |
| 16. |
19053219 or 19053290 |
Wafer biscuits |
35% |
| 17. |
210111 or 21011200 |
Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
35% |
| 18. |
2102 |
All goods |
35% |
| 19. |
21050000 |
Ice cream and other edible ice, whether or not containing cocoa |
- |
| 20. |
21069020, 2403 |
Pan masala and Pan Masala containing tobacco |
50% |
| 21. |
21069030 |
All goods |
35% |
| 22. |
2106 |
Ready to eat packaged food, texturised vegetable proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamun mix, Rava Dosa mix, Idli mix, dosai mix, Murruku mix, and Kesari mix. |
37% |
| 23. |
21069011 |
Sharbat |
35% |
| 24. |
21061000, 21069050, 21069070, 21069080, 21069091 or 21069099 |
All goods (other than S.No 22 above) |
40% |
| 25. |
22011010, 22019090, 22021090, 22029090 |
Mineral waters |
50% |
| 26. |
22011020 or 22021010 |
Aerated waters |
42.5% |
| 27. |
2209 |
Vinegar and substitutes for vinegar obtained from acetic acid |
40% |
| 28. |
24039910, 24039920 or 24039930
"Pre-Revised- 24039910 or 24039920 ] |
All goods |
50% |
| (Column 2 at Sl.No. 28 has been substituted vide Notification No. : 16/2006-CE(N.T.), DT. 11/07/2006) |
| 29. |
25232100 or 252329 |
White cement, whether or not artificially coloured and whether or not with rapid hardening properties |
35% |
| 30. |
2710 |
Lubricating oils and Lubricating preparations |
40% |
| 31. |
320420 |
Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores |
35% |
| 32. |
3206 |
All goods other than pigments and inorganic products of a kind used as luminophores |
35% |
| 33. |
3208, 3209, 3210 |
All goods |
40% |
| 34. |
32129020 |
Dyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes |
40% |
| 35. |
3213 |
All goods |
40% |
| 36. |
3214 |
All goods |
40% |
| 37. |
3303, 3304, 3305 or 3307 |
All goods |
40% |
| 38. |
33061020 |
Toothpaste |
35% |
| 39. |
340119 or 34012000 |
Soap (other than paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent) |
35% |
| 40. |
340111, 340119, 3402 except 34029020 |
Organic surface active products and preparations for use as soap in the form of bars, cakes, moulding pieces or shapes |
35% |
| 41. |
3403 |
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparation and mould release preparations based on lubricants) |
35% |
| 42. |
3405 |
Polishes and creams, for footwear furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 3404 |
35% |
| 43. |
3506 |
Prepared glues and other prepared adhesives, not elsewhere specified or included |
40% |
| 44. |
3702 |
All goods (other than for X-ray and unexposed cinematographic films) |
40% |
| 45. |
3808 |
Insecticides, fungicides, herbicides, weedicides and pesticides |
35% |
| 46. |
38084000 or 38089090 |
Disinfectants and similar products |
40% |
| 47. |
38140010 |
Thinners |
40% |
| 48. |
3819 |
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals |
40% |
| 49. |
38200000 |
Anti-freezing preparations and prepared deicing fluids |
40% |
| 50. |
38249024 or 38249090 |
Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale |
40% |
| 51. |
3919 |
Self adhesive tapes of plastics |
40% |
| 52. |
3923, 3924 |
Insulated ware |
45% |
| 53. |
4816 |
Carbon paper, self-copy paper, duplicator stencils, of paper |
40% |
| 54. |
4818 except 481840, 48185000 |
Cleansing or facial tissues, handkerchiefs and towels, of paper pu lp, paper, cellulose wadding or webs of cellulose fibres. |
40% |
| 55. |
6401 to 6405 |
The following goods, namely:-
(i) Footwear of retail sale price exceeding Rs 250/- and not exceeding Rs 750/- per pair |
37% |
| (ii) All other footwear |
40% |
| 56. |
650610 |
Safety headgear |
40% |
| 57. |
69071010, 69079010 |
Vitrified tiles, whether polished or not |
45% |
| 58. |
6908 |
Glazed tiles |
45% |
| 59. |
7321 |
Cooking appliances and plate warmers, other than LPG gas stoves (with burners only, without other functions such as, grills or oven |
40% |
| 60. |
7321 |
LPG gas stoves (with burners only, without other functions such as, grills or oven) |
35% |
| 61. |
7323, 76151910 |
Pressure Cookers |
30% |
| 62. |
7324 |
Sanitary ware of iron or steel |
40% |
| 63. |
74182010 |
Sanitary ware of copper |
40% |
| 64. |
8212 |
Razors and razor blades (including razor blade blanks in strips) |
40% |
| 65. |
83052000, 83059020 |
Staples in strips, paper clips, of base metal |
40% |
| 66. |
841451, 841459 |
Electric fans |
40% |
| 67. |
8415 |
Window room air-conditioners and split airconditioners of capacity upto 3 tonnes |
30% |
| 68. |
8418 |
Refrigerators |
40% |
| 69. |
842121 |
Water filters and water purifiers, of a kind used for domestic purposes |
40% |
| 70. |
84221100, 84221900 |
Dish washing machines |
35% |
| 71. |
8450 |
Household or laundry type washing machines, including machines which both wash and dry |
40% |
| 72. |
8469 |
Typewriters |
35% |
| 73. |
8470 (except 847040, 847050, 847090) |
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions |
40% |
| 74. |
84729010 |
Stapling machines |
40% |
| 75. |
8506 except 85069000 |
Primary cells and primary batteries |
40% |
| 76. |
8509 except 85099000 |
Electro-mechanical domestic appliances with self-contained electric motor |
40% |
| 77. |
8510 except 85109000 |
Shavers, hair clippers and hair-removing appliances, with self contained electric motor |
40% |
| 78. |
8513 except 85139000 |
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 8512 |
35% |
| 79. |
8516 |
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes |
40% |
| 80. |
851711, 851719 or 85172100 |
Telephone sets including telephones with cordless handsets; video phones; facsimile machines |
40% |
| 81. |
8519, 8520 |
All goods |
40% |
| 82. |
8521 |
All goods |
40% |
| 83. |
8523 |
Unrecorded audio cassettes |
40% |
| 84. |
8523, 8524 |
Video cassettes |
40% |
| 85. |
852320, 8524 |
Magnetic discs |
40% |
| 86. |
8525 |
Pagers, cellular or mobile phones |
40% |
| 87. |
8527 |
Radio sets including transistors sets, having the facility of receiving radio signals and converting the same into audio output with no other additiona l facility like sound recording or reproducing or clock in the same housing or attached to it |
35% |
| 88. |
8527 |
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock (other than goods covered at S.No. 86) |
40% |
| 89. |
8528 |
Television receivers (including video monitors and video projectors) whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus |
35% |
| 90. |
8536 |
All goods |
40% |
| 91. |
8539 |
The following goods, namely:-
(i) Compact Fluorescent Lamp (CFL) falling under tariff item 85393110 |
37% |
| (ii) All other goods |
40% |
| 92. |
9006 |
Photographic (other than cinematographic) cameras |
35% |
| 93. |
9101, 9102 |
All goods, other than braille watches |
35% |
| 94. |
9103, 9105 |
Clocks |
45% |
| 95. |
9612 |
All goods |
35% |
| 96. |
96170011, 96070012 |
Vacuum flasks |
40% |
| 97. |
Any heading |
Parts, components and assemblies of automobiles |
33.5% |
| 98. |
38083040 |
Plant-growth regulator |
30% |
| 99. |
96032100 |
Toothbrush |
28.5% |
| (Sl. NO. 97 to 99 has been added vide Notification No. : 11/2006-CE(N.T.), DT. 29/05/2006 - Come into force on 01/06/2006) |