Certain goods to be of special importance in inter-State trade or commerce.It is hereby declared that the following goods are of special importance in inter-State trade or commerce 1
cereals, that is to say,
paddy Oryza sativa L.
rice Oryza sativa L.
wheat Triticum vulgar, T. compactum, T. sphaerococcum, T. durum, T. aestivum L. T. dicoccum
jowar or milo Sorghum vulgare Pers
bajra Pennisetum typhoideum L.
maize Zea mays D.
ragi eleusine coracana Gaertn.
kodon paspalum scrobiulatum L.
kutki Panicum miliare L.
barley Hordeum vulgare L. 23 ia coal, including coke in all its forms, but excluding charcoal Provided that during the period commencing on the 23rd day of February, 1967 and ending with the date of commencement of section 11 of the Central Sales Tax Amendment Act, 1972 61 of 1972 this clause shall have effect subject to the modification that the words but excluding charcoal shall be omitted
cotton, that is to say all kinds of cotton indigenous or imported in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste 4 iia cotton fabrics covered under heading Nos. 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, 558.06, 59.01, 59.03, 59.05, 59.06, and 60.01 of the Schedule to the Central Exercise Tariff Act, 1985 5 of 1986 6 iib cotton yarn, but not including cotton yarn waste 7 iic crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals such as shale, calcareous rock, sand , whatever their composition, whether obtained from normal or condensation oil-deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes 1 decantation 2 de-salting 3 dehydration 4 stabilisation in order to normalise the vapour pressure 5 elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure 6 the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes 7 any other minor process including addition of pour point depressants or flow improvers which does not change the essential character of the substance 8 iid Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines. Explanation.For the purposes of this clause, scheduled airlines means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service
1 decantation
2 de-salting
3 dehydration
4 stabilisation in order to normalise the vapour pressure
5 elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure
6 the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes
7 any other minor process including addition of pour point depressants or flow improvers which does not change the essential character of the substance 8 iid Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines. Explanation.For the purposes of this clause, scheduled airlines means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service
hides and skins, whether in a raw or dressed state 9 iv iron and steel, that is to say,
10pig iron, sponge iron and cast iron including 11ingot moulds, bottom plates, iron scrap, cost iron scrap, runner scrap and iron skull scrap
steel semis ingots, slabs, blooms and billets of all qualities, shapes and sizes
skelp bars, tin bars, sheet bars, hoe-bar and sleeper bars
steel bars rounds, rods, squares, flat, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths
steel structurals angles, joists, channels, tees, sheet piling sections, Z-sections or any other rolled sections
sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in rivetted condition
Plates both plain and chequered in all qualities
discs, rings, forgings and steel castings
tools, alloy and special steels of any of the above categories
steel melting scrap in all forms including steel skull, turnings and borings
steel tubes, both welded and seamless, of all diameters and lengths including tube fittings xii tin-plates, both hot dipped and electrolytic and tinfree plates xiii fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepersheavy and light crane rails xiv wheels, tyres, axles and wheels sets xv wire rods and wiresrolled, drawn, galvanised, aluminised, tinned or coated such as by copper xvi defectives, rejects, cuttings, or end pieces of any of the above categories 12 v jute, that is to say, the fibre extracted from plants belonging to the species Corchorrus capsularies and Corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffaVaraltissima and the fibre known as Sunn or Sunn-hemp extracted from plants of the species Crotalaria juncea whether baled or otherwise 13 va liquified petroleum gas for domestic use 14 vi oilseeds, that is to say,
tin-plates, both hot dipped and electrolytic and tinfree plates
fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepersheavy and light crane rails
wheels, tyres, axles and wheels sets
wire rods and wiresrolled, drawn, galvanised, aluminised, tinned or coated such as by copper
defectives, rejects, cuttings, or end pieces of any of the above categories 12 v jute, that is to say, the fibre extracted from plants belonging to the species Corchorrus capsularies and Corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffaVaraltissima and the fibre known as Sunn or Sunn-hemp extracted from plants of the species Crotalaria juncea whether baled or otherwise 13 va liquified petroleum gas for domestic use 14 vi oilseeds, that is to say,
groundnut or peanut Arachis hypogaea
sesamum or til Sesamum orientale
cotton seed Gossypium Spp
soyabean Glycine seja
rapeseed and mustard 1 torta Brassica campestris var toria 2 rai Brassica juncea 3 jambataramira Eruca Satiya 4 sarson, yellow and brown Brassica campestris var sarson 5 banarasi rai or true mustard Brassica nigra
1 torta Brassica campestris var toria
2 rai Brassica juncea
3 jambataramira Eruca Satiya
4 sarson, yellow and brown Brassica campestris var sarson
5 banarasi rai or true mustard Brassica nigra
linseed Linum usitatissimum
castor Ricinus communis
coconut i.e., Copra excluding tender coconuts cocosnucifera
sunflower Helianthus annus
nigar seed Guizotia abyssinica
neem, vepa Azadirachta indica xii mahua, illupai, ippe Madhuca indica M. Latifolia, Bassia, Latifolia and Madhuca longifolia syn. M. Longifolia xiii karanja, pongam, honga Pongamia pinnata syn. P. Glabra xiv kusum Schleichera oleosa, syn. S. Trijuga xv punna, Undi Calophyllum inophyllum xvi kokum Carcinia indica xvii sal Shorea rebusta xviii tung Aleurites fordii and A. montana xix red palm Elaeis guinensis xx safflower Carthanus tinctorius 15 via pulses, that is to say,
mahua, illupai, ippe Madhuca indica M. Latifolia, Bassia, Latifolia and Madhuca longifolia syn. M. Longifolia
karanja, pongam, honga Pongamia pinnata syn. P. Glabra
kusum Schleichera oleosa, syn. S. Trijuga
punna, Undi Calophyllum inophyllum
kokum Carcinia indica
sal Shorea rebusta
tung Aleurites fordii and A. montana
red palm Elaeis guinensis
safflower Carthanus tinctorius 15 via pulses, that is to say,
gram or gulab gram Cicerarietinum L.
tur or arhar Cajanus cajan
moong or green gram Phaseolus aureus
masur or lentil Lens esculemta Moench, Lens culinarie Medic.
urad or black gram Phaseolus mungo
moth Phaseolus aconitifolius Jacq
lakh or khesari Lathyrus sativus L. 16 vii man-made fabrics covered under heading Nos. 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, 1758.06, 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 18 viii 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 19 20 x woven fabrics of wool covered under heading Nos. 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 1985 21