Tuesday, February 2, 2010


17th May 2005


Thiruvananthapuram – 18

0471 – 2490883, 2491334

Fax- 91- 471- 2491189



The commodities in the schedules are allotted with Code Numbers, which are developed

by the International Customs Organisation as Harmonised System of Nomenclature (HSN) and

adopted by the Customs Tariff Act, 1975. However, there are certain entries in the schedules for

which HSN Numbers are not given. Those commodities which are given with HSN Number

should be given the same meaning as given in the Customs Tariff Act, 1975. Those commodities,

which are not given with HSN Number, should be interpreted, as the case may be, in common

parlance or commercial parlance. While interpreting a commodity, if any inconsistency is

observed between the meaning of a commodity without HSN Number and the meaning of a

commodity with HSN Number, the commodity should be interpreted by including it in that entry

which is having the HSN Number.

HSN Numbers are allotted in the Schedules either in four digits or in six digits or in eight

digits. The four digit numbers indicate the heading in the HSN classification, six digit numbers

indicate the sub-heading and the eight digit numbers indicate the specific commodity number.

While interpreting the commodities in the Schedules, the following guidelines may be followed:

I. The commodities which are given four digit HSN Number shall include all those

commodities coming under that heading of the HSN.

II. The commodities which are given six digit HSN Number shall include all those

commodities coming under that sub-heading of the HSN.

III. The commodities which are given eight digit HSN Number shall mean that commodity

which bears that HSN Number.

IV. As an exception to the above rules, there are certain entries in the Schedules, which bear

the eight digit numbers but the four digit heading numbers of such commodities are given

for some other commodities mentioned elsewhere. In such cases, the four-digit heading

shall include only those commodities under that heading excluding that commodity for

which the eight digit numbers are given. Similar cases are available in the case of six digit

numbers also. In such cases the above principle shall apply mutatis mutandis.

V. Where the term ‘other’ is used in sub-entries or in sub-sub-entries, it should be construed

by using the doctrine of ejusdem generis. [When specific words are followed by general

words, the general words should be interpreted as having the meaning identical to the

meaning attributed to the specific words]

VI. Commodities given under various entries are clarified as follows:

1. Entry 1 in the First Schedule includes only agricultural implements manually operated or

animal driven. It does not include ‘agricultural implements’ given in Entry 1 and ‘Tools’

given in entry 123 in the Third Schedule.

2. Sub-entry (1) of Entry 2 of First Schedule includes crutches, surgical belts, trusses, splints

and other fracture appliances. Sub Entry (3) of Entry 2 in the First Schedule does not

include artificial teeth and dental fittings.

3. Sub-entry (3) of Entry 3 of the First Schedule includes only solvent extracted variety used

solely as aquatic feed, poultry feed, cattle feed and their supplements. Any variety of oil

cake of cottonseed will come under this sub-entry. This sub-entry does not include oil

cakes, which is not of solvent extracted variety given under Entry 86 of Third Schedule and

the tamarind seed and powder given under entry 120 of third schedule.

4. Printed books in sub-entries (1)(a) and (1)(b) of entry 7 of First Schedule and Printed

materials in sub-entry (7) of entry 95 of Third Schedule also mean goods reproduced by

means of a duplicating machine, produced under the control of an automatic data

processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

5. Breads of all kinds under entry 8 of first schedule does not include crisp bread, ginger

bread and pizza bread.

6. Entry 11 of First Schedule does not include seed quality of the grains, which are given

separately under entry 39 of First Schedule.

7. Entry 14 of the First Schedule means cotton and silk yarn in hank form and other all other

forms as well.

8. Sub-entry (1) of entry 15 of the first schedule does not include grated or powdered cheese,

processed cheese not grated or powdered, blue-veined cheese and other varieties of cheese.

9. Fishnets under sub-entries (1) and (2) of entry 18 of first schedule does not include fish

landing nets used as sports goods under sub-entry (3) of entry 116 of Third Schedule.

Similarly, sub-entry (7) of entry 18 of first schedule does not include fishing rods,

fishhooks, and other fishing tackle used as sports goods under sub-entry (3) of entry 116 of

Third Schedule.

10. Sub-entry (2) of entry 20 of the First Schedule does not include condensed milk.

11. Entry 21 of First Schedule covers only live trees and goods of a kind commonly supplied

by nursery gardeners and florists for planting or for ornamental use.

12. Entry 22 of First Schedule includes only fresh fruits and vegetables, which are neither

processed nor preserved. Preserved or processed vegetables and fruits shall come under

entry 97 of Third Schedule.

13. Fresh or chilled fish under sub-entry (9) of entry 32 of First Schedule does not include

frozen fish, which is under sub-entry (9) of entry 76 of Third Schedule.

14. Sub-entry (3) of entry 43 of First Schedule means refined sugar containing added

flavouring or colouring matter and sold as sugar and does not include any product of sugar.

15. Sub-entry (1)(e) of entry 6 of Third Schedule does not include Aluminium structures such

as doors, windows, and their frames and thresholds for doors.

16. Sub-entry (8)(l) of entry 3 of Third Schedule does not include Iron or Steel structures such

as doors, windows, and their frames and thresholds for doors.

17. Sub entries (2)(f) and (2)(g) of entry 15 of Third Schedule do not include cushion covers

including silk cushion covers and other furnishing articles made up of any material.

18. Cotton waste under sub-entry (3) of entry 36 of Third Schedule includes cotton yarn waste

and garnetted stock.

19. Entry 38 of Third Schedule means 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 of flow

improvers) which does not change the essential character of the substance

20. Entry 41 in Third Schedule does not include food or beverages such as dietetic, diabetic or

fortified foods, food supplements, tonic beverages, aqueous distillates or aqueous solutions

of essential oils suitable for medicinal use, soaps or other products containing added

medicaments, and blood albumin not prepared for therapeutic or prophylactic uses.

21. Sub-entry (11)(a) of entry 41 of Third Schedule includes natural and synthetic camphor.

22. Entry 43 of the Third Schedule includes only the edible grade of vegetable oils. Non-edible

grade of vegetable oils will come under entry 131 of Third Schedule. However, sub-entry

(8) of entry 43 of Third Schedule includes all varieties of coconut oil.

23. Sub-entry (2)(a) of entry 49 of Third Schedule applies to the following goods

(i) Sodium Nitrate, whether or not pure

(ii) Ammonium Nitrate, whether or not pure

(iii) Double salts (whether or not pure) of ammonium sulphate and ammonium nitrate

(iv) Ammonium Sulphate, whether or not pure

(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium

nitrate. Some mixtures of calcium nitrate and ammonium nitrate may be sold as

calcium nitrate fertiliser

(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium

nitrate. This product is obtained by treating dolomite with nitric acid.

(vii) Calcium cyanamide, whether or not pure or treated with oil

(viii) Urea (diamide of carbonic acid) whether or not pure

(ix) Mixtures of the above

24. Sub-entry (2) (b) of entry 49 of Third Schedule applies to the following goods

(i) Superphosphates (single, double or triple)

(ii) Basic slag which is a by-product of the manufacture of steel from phosphatic iron

in basic furnaces or converters

(iii) Natural phosphates

(iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of

fluorine calculated on the dry anhydrous product

(v) Mixtures of the above

25. Sub-entry (2)(c) of entry 49 of Third Schedule applies to the following goods

(i) Crude natural potassium salts

(ii) Potassium chloride whether or not pure but not including cultured crystals

(iii) Potassium sulphate whether or not pure

(iv) Magnesium potassium sulphate, whether or not pure

(v) Mixtures of the above

26. Sub-entry (2)(d) of entry 49 of Third Schedule applies to the following goods

(i) Ammonium dihydrogenorthophosphate (monoammonium phosphate) and

diammonium hydrogenorthophosphate (diammonium phosphate), whether or not

pure, and intermixtures thereof

(ii) Composite and complex fertilisers (other than separate chemically defined


(iii) All other fertilisers (other than separate chemically defined compounds); for

example (a) Mixtures of fertilising substances (i.e., those containing nitrogen,

phosphorus or potassium) with non-fertilising substances, eg. Sulphur. (b) Natural

potassic sodium nitrate fertiliser, a natural mixture of sodium nitrate and

potassium nitrate (c) Mixtures of animal or vegetable fertilisers with chemical or

mineral fertilisers.

27. Sub-entry (11) of entry 55 of Third Schedule does not include any goods manufactured

out of animal hair or any goods of which animal hair forms part of.

28. In entry 57 of Third Schedule, the term ‘hosiery goods’ covers the following knitted or

crocheted goods, without distinction between those for women or girls and those for men

or boys:

(i) Panty hose and tights

(ii) Stockings and socks (including ankle socks)

(iii) Under stockings

(iv) Sockettes intended to protect the feet or toes of stockings from friction or wear

(v) Unfinished stockings, socks etc., of knitted or crocheted fabric, provided they

have the essential character of the finished article

29. Entry 62 of Third Schedule does not include optical fibre cables. This entry covers electric

wire, cable and other conductors (eg. braids, strip, bars) used as conductors in electrical

machinery, apparatus or installation provided they are insulated. Subject to this condition,

the entry includes wiring for interior work or for exterior use (e.g. underground or aerial

wires or cables). These goods vary from very fine insulated wire to thick cables of more

complex types. This entry covers, interalia, (a) lacquered or enamelled wire, usually very

thin and mainly used for coil windings, (b) anodised, etc., wire, (c) telecommunications

wires and cables including data transmission wires and cables, (d) insulated aerial cables,

(e) cables for permanent long distance connections, (e) armoured underground cables with

anti-corrosive sheathing. Wire, cable etc., remain classified in this entry if cut to length or

fitted with connectors (e.g. plugs, sockets, lugs, jacks, sleeves or terminals) at one or both


30. Entry 63 of Third Schedule means electrical insulators other than insulating fittings (other

than insulators) for electrical machinery, appliances or equipments.

31. Entry 78 of Third Schedule includes only crude mica, mica rifted into sheets or splittings

and mica powder and waste. It does not include laminated board of sheet of all varieties

and description including expanded polystyrene of all kinds of mica, sunmica, formica,

decolam; worked mica and articles of mica including agglomerated or reconstituted mica,

whether or not on a support of paper, paper board or other materials.

32. Entry 97 of Third Schedule does not include developers consisting of a toner (a mixture of

carbon black and thermo plastic resins) compounded with a carrier (grains of sand coated

with ethylcellulose), used in photocopying machines.

33. Entry 98 of Third Schedule means dried leguminous vegetables, shelled, whether or not

skinned or split.

34. Sewing machines under entry 114 of third schedule includes electric sewing machines with

a built-in electric motor.

35. Sub-entries (3) to (6) of entry 129 of third schedule means manufactured tea.

36. Sub-entry (1) of entry 132 of third schedule means tractors for agricultural or forestry

work, road tractors, heavy-duty tractors for constructional engineering work, winch tractors


37. Sub-entry (1) of entry 135 of third schedule includes all types of typewriters other than

electronics typewriters of sub-entry (1) (b) of entry 69 of third schedule.

38. Sub-entry (1) of entry 136 of third schedule includes all types of umbrellas including

garden umbrellas, beach umbrellas, ceremonial umbrellas and similar other umbrellas.

39. ‘Used Cars’ in entry 137 of third schedule means the cars purchased by a dealer and

registered under the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)

within the State and used the same for a minimum period of fifteen months subsequent to

the registration.

40. The goods given in List A to third Schedule as ‘Industrial inputs and Packing Materials’

shall attract the rate of tax applicable to third schedule regardless to the purpose for which

such goods have been purchased.



  1. Lingerie label Aerie is continuing on its #AerieREAL streak, an initiative launched in 2014 that promises unretouched ad campaigns. Its christian louboutin shoes latest body-empowering video includes a handful of christian louboutin shoes diverse women at all sizes sharing their christian louboutin Shoes "spark," or really just emitting their natural red bottoms shoes on sale glow. The shoot was upbeat and inclusive louboutin sale (while models and bloggers were on set, jimmy choo shoes plenty of ladies who have never posed red bottom shoes christian louboutin in front of a camera twirled around red bottoms shoes in their panties, too).Read on to hear giuseppe shoes from industry leaders like Iskra Lawrence and Valentino Shoes Sale Barbie Ferreira, check out the recently launched christian louboutin sale Sunnie collection at Aerie, and watch the red bottom shoes for women short film that's sure to make you louboutin shoes feel sexy in your bra, no matter authentic christian louboutin outlet what size the tag reads.
    There's not valentino rockstud shoes one single red carpet

  2. So you won't Tutu App need several applications for the same application. check this site Open up the web internet browser of your phone and type TuTu Helpers 'Tutu Helper apk download.

  3. With many various kinds, versions, functions blogolink.com/ and price indicate choose from, it's easy Title to feel overloaded especially if this is Fleck 5600sxt Water Softener To Guide your very first time purchasing Fleck Water Softener a water conditioner. Don't worry, Best Fleck Water Softener we'll simplify the procedure.

  4. In case you think computer network consultants just want you to spend money, let me Tucson Tax Service you some ways to save money. Who doesn't want to save $$ while getting a valuable return?

  5. The new Zune browser is surprisingly good, but not as good as the iPod’s. It works well, but isn’t as fast as Safari, and has a clunkier interface. If you occasionally plan on using the web browser that’s not an issue, but if you’re planning to browse the web alot from your PMP then the iPod’s larger screen and better browser may be important. Free Fathers Day Desktop Wallpaper

  6. Just wanna remark on few general things, The website style is ideal, the topic matter is rattling good Happy Friendship Day SMS Collection 2018

  7. Thanks for the blog.Thanks Again. Awesome Tutuapp

  8. Very Interesting and wonderful information keep sharing this post kindly check
    Viper4Android Download

  9. Eventually, every entrepreneur realizes they cannot work blue sky financial their business forever. For most entrepreneurs, this is the time they begin thinking of exit

  10. There are three main credit reporting agencies in the united states. They are: Equifax, Experian, and Transunion. You can obtain a free report from each one of these companies. You can even request the report over the internet. You should be aware that the free credit report is very general and not as detailed as the reports you pay for. long term loans

  11. Article goes over vital steps to ensure that you build a business you can sell, as well as getting the best price possible. Have accurate financial statements, a concise way to demonstrate the potential growth, as well as the management and employee structure. Car Paint

  12. Well worded post will be sharing this with my readers this evening solidworks solidcam

  13. I discovered your site website on bing and check some of your early posts. Always maintain inside the great operate. I recently additional encourage RSS feed to my MSN News Reader. Looking for forward to reading more within you at a later time!… watch online freemovie7

  14. I love the valuable info you supply in your posts. Do you still feel this way? Dns Server Not Responding

  15. I’d have to consult you here. Which isn’t some thing It’s my job to do! I quite like reading a post that may make people feel. Also, thank you for permitting me to comment! 먹튀검증

  16. I’m glad I only saw it as a rental at home on Blu-Ray, as I would not want to pay the money to go see a movie that’s about as good as what you might see on TV normally. 먹튀사이트

  17. Many online colleges are offering degree distinctions in information technology. These accredited programs are preparing students to enter the work force and become active, successful members of the industry. vehicle report

  18. Paintless dent removal and plastic bumper repair are two of the most important things for car lease customers to keep in mind as they prepare to trade in or upgrade their vehicles. By paying a little money now to remove your dents and get any needed bumper repair, you can end up saving thousands of dollars in potential fees and lease repair costs. car spec check

  19. Whether you use your vehicle for a daily commute or only on the weekends, the bumps and bruises that sometimes appear on the body of your car are an inescapable part of being a car owner. Hiring a skilled auto body repair service that does paintless dent removal can save you a lot of time and money. car Welding Tools

  20. Paintless dent removal is one of the most popular methods of body repair for door dings and minor dents. Although costs vary depending on the number, location, and severity of the dents in your vehicle's body, most charges come in at less than half of what you can expect to pay at traditional body shops. With the economy in a downward slump and vehicle repair costs often putting car owners behind on other bills, paintless dent repair is a great way to restore your car's finish without breaking the bank. Automotive Stands And Supports

  21. Bet365 Sportsbook Review | The latest bonus code for
    Bet365 Sportsbook Review. All you 카지노사이트 need 온라인카지노 to know before you sign up · Min Deposit: £5. Bet Credits available for use bet365 upon settlement of bets to value of qualifying deposit.

  22. New and used car prices in the USA are reaching record levels and showing no signs of softening. While customer appetite for cars continues to grow, tight inventories and tangled supply chains are making it difficult for auto companies to keep up with the demand. centraline aggiuntive

  23. check out this site linked here like this like this click for info click this