Value Added Tax Act, 1996

8420.10.00 -Calendering or other rolling machines
 84.21 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases.
 -Centrifuges, including centrifugal dryers:
 8421.11.00 --Cream separators
 8421.19.00 --Other
 -Filtering or purifying machinery and apparatus for liquids:
 8421.22.00 --For filtering or purifying beverages other than water
 --Other
 8421.39.10 Pressure swing adsorption oxygen plants and cryogenic oxygen air separation plants for medical grade oxygen
 8421.39.90 Other
 84.22 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages.
 -Dish washing machines:
 8422.20.00 -Machinery for cleaning or drying bottles or other containers
 8422.30.00 -Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages
 8422.40.00 -Other packing or wrapping machinery (including heat-shrink wrapping machinery)
 84.26 Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane.
 -Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers
 8426.11.00 --Overhead travelling cranes on fixed support
 8426.12.00 --Mobile lifting frames and straddle carriers on tyres
 8426.19.00 --Other
 8426.20.00 -Tower cranes
 8426.30.00 -Portal or pedestal jib cranes
 -Other machinery, self-propelled
 8426.41.00 --On tyres
 8426.49.00 --Other
 -Other machinery:
 8426.91.00 --Designed for mounting on road vehicles
 8426.99.00 --Other
 84.28 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).
 -Other continuous-action elevators and conveyors for goods or materials:
 8428.31.00 --Specifically designed for underground use
 8428.32.00 --Other, bucket type
 8428.33.00 --Other, belt type
 8428.39.00 --Other
 8428.40.00 -Escalators and moving walkways
 8428.60.00 -Teleferics, chairlifts, ski-draglines; traction mechanisms for funiculars
 8428.90.00 -Other machinery
 84.29 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers.
 -Bulldozers and angledozers:
 8429.11.00 --Track laying
 8429.19.00 --Other
 8429.20.00 -Graders and levellers
 8429.30.00 -Scrapers
 8429.40.00 -Tamping machines and road rollers
 -Mechanical shovels, excavators and shovel loaders:
 8429.51.00 --Front-end shovel loaders
 8429.52.00 --Machinery with a 360-degree revolving superstructure
 8429.59.00 --Other
 84.30 Machinery for moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring earth, minerals or ores. 8430.10.00 -Pile drivers and pile extractors
 8430.20.00 -Snow-ploughs and snow-blowers
 -Coal or rock cutters and tunnelling machinery:
 8430.31.00 --Self-propelled
 8430.39.00 --Other
 -Other boring or sinking machinery:
 8430.41.00 --Self-propelled
 8430.49.00 --Other
 8430.50.00 -Other machinery, self-propelled
 -Other machinery, not self-propelled:
 8430.61.00 --Tamping or compacting machinery
 8430.69.00 --Other
 84.32 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.