All HS Codes or HSN Codes for agriculture item with GST Rates

Buckwheat, millet, canary seed and other cereals (excluding wheat and meslin, rye, barley, oats, maize, rice and grain sorghum)

Cereal flours (excluding wheat or meslin)

Cereal groats, meal and pellets

Copra

Rape or colza seeds, whether or not broken

Other oil seeds and oleaginous fruits, whether or not broken (excluding edible nuts, olives, soya beans, groundnuts, copra, linseed, rape or colza seeds and sunflower seeds)

Seeds, fruits and spores, for sowing (excluding leguminous vegetables and sweetcorn, coffee, tea, maté and spices, cereals, oil seeds and oleaginous fruits, and seeds and fruit used primarily in perfumery, medicaments or for insecticidal, fungicidal or similar purposes)

PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products, incl. unroasted chicory roots of the variety Cichorium intybus sativum, of a kind used primarily for human consumption, n.e.s.

Vegetable materials, such as broom-corn, piassava, couch-grass and istle, of a kind used primarily in brooms or in brushes, whether or not in hanks or bundles

Vegetable products, n.e.s.

Pig fat, incl. lard, and poultry fat, rendered or otherwise extracted (excluding lard stearin and lard oil)

Fats of bovine animals, sheep or goats (excluding oil and oleostearin)

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil (excluding emulsified, mixed or otherwise prepared)

Fats and oils and their fractions of fish or marine mammals, whether or not refined (excluding chemically modified)

Wool grease and fatty substances derived therefrom, incl. lanolin

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, incl. blends of these oils or fractions with oils or fractions of heading 1509

Palm oil and its fractions, whether or not refined (excluding chemically modified)

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified

Coconut "copra", palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

Fixed vegetable fats and oils, incl. jojoba oil, and their fractions, whether or not refined, but not chemically modified (excluding soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard oil)

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils, n.e.s.

Vegetable waxes, beeswax, other insect waxes and spermaceti, whether or not refined or coloured (excluding triglycerides)

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

Sausages and similar products, of meat, offal or blood; food preparations based on these products

Other sugars, incl. chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

Sugar confectionery not containing cocoa, incl. white chocolate

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Food preparations, n.e.s.

Petroleum gas and other gaseous hydrocarbons

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers (excluding pure animal or vegetable fertilisers or mineral or chemical nitrogenous, phosphatic or potassic fertilisers); animal, vegetable, mineral or chemical fertilisers in tablets or similar forms or in packages of a gross weight of = 10 kg

Essential oils, whether or not terpeneless, incl. concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, fixed oils, waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

Beauty or make-up preparations and preparations for the care of the skin, incl. sunscreen or suntan preparations (excluding medicaments); manicure or pedicure preparations

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, incl. lignin sulphonates (excluding tall oil, sodium hydroxide "caustic soda" and sulphate pitch)

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up for retail sale or as preparations or articles, e.g. sulphur-treated bands, wicks and candles, and fly-papers

Prepared binders for foundry moulds or cores; chemical products and preparations for the chemical or allied industries, incl. mixtures of natural products, n.e.s.

Polymers of ethylene, in primary forms

Polymers of propylene or of other olefins, in primary forms

Polymers of styrene, in primary forms

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers, in primary forms

Acrylic polymers, in primary forms

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

Polyamides, in primary forms

Amino-resins, phenolic resins and polyurethanes, in primary forms

Silicones in primary forms

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other polymers and prepolymers produced by chemical synthesis, n.e.s., in primary forms

Cellulose and its chemical derivatives, n.e.s., in primary forms

Natural polymers, e.g. alginic acid, and modified natural polymers, e.g. hardened proteins, chemical derivatives of natural rubber, n.e.s., in primary forms

Ion-exchangers based on polymers of heading 3901 to 3913, in primary forms

Waste, parings and scrap, of plastics

Monofilament of which any cross-sectional dimension 1 mm, rods, sticks and profile shapes, of plastics, whether or not surface-worked but not further worked

Tubes, pipes and hoses, and fittings therefor, e.g. joints, elbows, flanges, of plastics

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, in rolls with a width of = 45 cm, consisting of a layer of plastics fixed permanently on a backing of any material other than paper, the face side of which is grained, embossed, coloured, design-printed or otherwise decorated

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls (excluding floor, wall and ceiling coverings of heading 3918)

Plates, sheets, film, foil and strip, of non-cellular plastics, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excluding self-adhesive products, and floor, wall and ceiling coverings of heading 3918)

Plates, sheets, film, foil and strip, of plastics, reinforced, laminated, supported or similarly combined with other materials, or of cellular plastic, unworked or merely surface-worked or merely cut into squares or rectangles (excluding self-adhesive products, floor, wall and ceiling coverings of heading 3918)

Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

Articles for the conveyance or packaging of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Tableware, kitchenware, other household articles and toilet articles, of plastics (excluding baths, shower-baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware)

Builders' ware of plastics, n.e.s.

Articles of plastics and articles of other materials of heading 3901 to 3914, n.e.s.

NEW PNEUMATIC TYRES, OF RUBBER

Articles of vulcanised rubber (excluding hard rubber), n.e.s.

Railway or tramway sleepers "cross-ties" of wood

Other articles of wood, n.e.s.

Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601, and articles of loofah (excluding wallcoverings of heading 4814; twine, cord and rope; footware and headgear and parts thereof; vehicles and vehicle superstructures; goods of chapter 94, e.g. furniture, lighting fixtures)

Paper or paperboard labels of all kinds, whether or not printed

Woven fabrics of silk or of silk waste

Woven fabrics of cotton, containing = 85% cotton by weight and weighing = 200 g/m²

Warp knit fabrics "incl. those made on galloon knitting machines", of a width of 30 cm (excluding those containing by weight = 5% of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated)

Pantyhose, tights, stockings, socks and other hosiery, incl. graduated compression hosiery [e.g., stockings for varicose veins] and footwear without applied soles, knitted or crocheted (excluding for babies)

Footwear with outer soles of rubber or plastics, with uppers other than rubber, plastics, leather or textile materials; footwear with outer soles of leather or composition leather, with uppers other than leather or textile materials; footwear with outer soles of wood, cork, twine, paperboard, furskin, woven fabrics, felt, nonwovens, linoleum, raffia, straw, loofah, etc and uppers of any type of material, n.e.s.

Natural or artificial abrasive powder or grain, on a base of textile material, paper, paperboard or other materials, whether or not cut to shape or sewn or otherwise made up

Articles of stone or of other mineral substances, incl. carbon fibres, articles of carbon fibres and articles of peat, n.e.s.

Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles used in agriculture; ceramic pots, jars and similar articles used for the conveyance or packing of goods (excluding millstones, polishing stones, grindstones and the like of heading 6804; refractory ceramic goods; household articles; containers for shops; electrical devices, insulators and other insulating fittings)

Tableware, kitchenware, other household articles and toilet articles, of ceramics other than porcelain or china (excluding baths, bidets, sinks and similar sanitary fixtures, statuettes and other ornamental articles, pots, jars, carboys and similar receptacles for the conveyance or packing of goods, and coffee grinders and spice mills with receptacles made of ceramics and working parts of metal)

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (excluding goods of heading 7018, glass preserving jars "sterilising jars", mirrors, leaded lights and the like, lighting fittings and parts thereof, atomizers for perfume and the like, vacuum flasks and other vacuum vessels)

Coin, incl. legal tender (excluding medals, jewellery made from coins, collectors' items of numismatic value, waste and scrap)

Granules and powders of pig iron, spiegeleisen, iron or steel (excluding granules and powders of ferro-alloys, turnings and filings of iron or steel, radioactive iron powders "isotopes" and certain low-calibre, substandard balls for ballbearings)

Bars and rods of stainless steel, hot-rolled, in irregularly wound coils

Tube or pipe fittings "e.g. couplings, elbows, sleeves", of iron or steel

Table, kitchen or other household articles, and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel (excluding cans, boxes and similar containers of heading 7310; waste baskets; shovels, corkscrews and other articles of the nature of a work implement; articles of cutlery, spoons, ladles, forks etc. of heading 8211 to 8215; ornamental articles; sanitary ware)

Sanitary ware, and parts thereof, of iron or steel (excluding cans, boxes and similar containers of heading 7310, small wall cabinets for medical supplies or toiletries and other furniture of chapter 94, and fittings)

Articles of iron or steel, cast, n.e.s.

Articles of iron or steel, n.e.s. (excluding cast articles)

Copper tube or pipe fittings "e.g., couplings, elbows, sleeves"

Table, kitchen or other household articles, sanitary ware, and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper (excluding cans, boxes and similar containers of heading 7419, articles of the nature of a work implement, articles of cutlery, spoons, ladles, etc., ornamental articles, fittings)

Other articles of copper, n.e.s.

Table, kitchen or other household articles, sanitary ware, and parts thereof, of aluminium, pot scourers and scouring or polishing pads, gloves and the like, of aluminium (excluding cans, boxes and similar containers of heading 7612, articles of the nature of a work implement, spoons, ladles, forks and other articles of heading 8211 to 8215, ornamental articles and fittings)

Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes, of base metal; axes, billhooks and similar hewing tools, of base metal; poultry shears, secateurs and pruners of any kind, of base metal; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry, of base metal

Hand tools, incl. glaziers' diamonds, of base metal, n.e.s.; blowlamps and the like; vices, clamps and the like (other than accessories for and parts of, machine tools); anvils; portable forges; hand-operated or pedal-operated grinding wheels with frameworks

Knives and cutting blades, of base metal, for machines or for mechanical appliances

Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal

Auxiliary plant for use with boilers of heading 8402 or 8403, e.g. economizers, superheaters, soot removers and gas recoverers; condensers for steam or other vapour power units; parts thereof

Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, incl. their mechanical grates, mechanical ash dischargers and similar appliances; parts thereof

Machinery, plant or laboratory equipment whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling (excluding those used for domestic purposes); instantaneous or storage water heaters, non-electric; parts thereof

Mechanical appliances, whether or not hand-operated, for projecting, dispersing or spraying liquids or powders, n.e.s.; fire extinguishers, charged or not (excluding fire-extinguishing bombs and grenades); spray guns and similar appliances (excluding electric machines and apparatus for hot spraying of metals or sintered metal carbides of heading 8515); steam or sand blasting machines and similar jet projecting machines; parts thereof, n.e.s.

Agricultural, horticultural or forestry machinery for soil preparation or cultivation (excluding sprayers and dusters); lawn or sports-ground rollers; parts thereof

Harvesting or threshing machinery, incl. straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce; parts thereof (other than machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables of heading 8437)

Agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, incl. germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof

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 (excluding farm-type machinery, heat treatment equipment, centrifugal dryers and air filters); parts thereof

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8469 to 8472, n.e.s.

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, incl. pressure-reducing valves and thermostatically controlled valves; parts thereof

Transmission shafts, incl. camshafts and crankshafts, and cranks; bearing housings and plain shaft bearings for machines; gears and gearing; ball or roller screws, gear boxes and other speed changers, incl. torque converters; flywheels and pulleys, incl. pulley blocks, clutches and shaft couplings, incl. universal joints; parts thereof

Electric motors and generators (excluding generating sets)

Electric generating sets and rotary converters

Parts suitable for use solely or principally with electric motors and generators, electric generating sets and rotary converters, n.e.s.

Electrical transformers, static converters, e.g. rectifiers, and inductors; parts thereof

Electromagnets (excluding magnets for medical use); permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof

Primary cells and primary batteries, electrical; parts thereof (excluding spent)

Electric accumulators, incl. separators therefor, whether or not square or rectangular; parts thereof (excluding spent and those of unhardened rubber or textiles)

Vacuum cleaners, incl. dry cleaners and wet vacuum cleaners

Electromechanical domestic appliances, with self-contained electric motor; parts thereof (excluding vacuum cleaners, dry and wet vacuum cleaners)

Electric shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof

Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines, e.g. ignition magnetos, magneto-dynamos, ignition coils, sparking plugs, glow plugs and starter motors; generators, e.g. dynamos and alternators, and cut-outs of a kind used in conjunction with such engines; parts thereof

Electrical lighting or signalling equipment (excluding lamps of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof

Portable electric lamps designed to function by their own source of energy, e.g. dry batteries, accumulators and magnetos; parts thereof (excluding lighting equipment of heading 8512)

Industrial or laboratory electric furnaces and ovens, incl. those functioning by induction or dielectric loss; other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss; parts thereof

Electric, incl. electrically heated gas, laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals, metal carbides or cermets; parts thereof (excluding guns for spraying hot materials of heading 8424)

Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electro-thermic hairdressing apparatus, e.g. hairdryers, hair curlers and curling tong heaters, and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors (other than those of heading 8545); parts thereof

Telephone sets, incl. telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, incl. apparatus for communication in a wired or wireless network [such as a local or wide area network]; parts thereof (excluding than transmission or reception apparatus of heading8443,8525,8527 or8528)

Microphones and stands therefor (excluding cordless microphones with built-in transmitter); loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers (excluding telephone sets, hearing aids and helmets with built-in headphones, whether or not incorporating a microphone); audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof

Sound recording or sound reproducing apparatus

Magnetic tape recorders and other sound recording apparatus whether or not incorporating a sound reproducing device

Video recording or reproducing apparatus, whether or not incorporating a video tuner (excluding video camera recorders)

Parts and accessories suitable for use solely or principally with sound reproducing and recording apparatus and with video equipment for recording and reproducing pictures and sound

Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, incl. matrices and masters for the production of discs (excluding products of chapter 37)

Records, tapes and other recorded media for sound or other similarly recorded phenomena, incl. matrices and masters for the production of records (excluding products of chapter 37)

Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus

Parts suitable for use solely or principally with transmission and reception apparatus for radio-telephony, radio-telegraphy, radio-broadcasting, television, television cameras, still image video cameras and other video camera recorders, radar apparatus, radio navigational aid apparatus or radio remote control apparatus, n.e.s.

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (excluding mechanical or electromechanical equipment of heading 8608); parts thereof

Electric sound or visual signalling apparatus, e.g. bells, sirens, indicator panels, burglar or fire alarms (excluding those for cycles, motor vehicles and traffic signalling); parts thereof

Electrical capacitors, fixed, variable or adjustable "pre-set"; parts thereof

Electrical resistors, incl. rheostats and potentiometers (excluding heating resistors); parts thereof

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, e.g., switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes, for a voltage 1.000 V (excluding control desks, cabinets, panels etc. of heading 8537)

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, e.g., switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and junction boxes, for a voltage = 1.000 V (excluding control desks, cabinets, panels etc. of heading 8537)

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, incl. those incorporating instruments or apparatus of chapter 90, and numerical control apparatus (excluding switching apparatus for line telephony or line telegraphy)

Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537, n.e.s.

Electric filament or discharge lamps, incl. sealed beam lamp units and ultraviolet or infra-red lamps; arc lamps; parts thereof

Thermionic, cold cathode or photo-cathode valves and tubes, e.g. vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode ray tubes and television camera tubes; parts thereof

Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, incl. photovoltaic cells whether or not assembled in modules or made up into panels (excluding photovotaic generators); light emitting diodes; mounted piezoelectric crystals; parts thereof

Electronic integrated circuits; parts thereof

Electrical machines and apparatus, having individual functions, n.e.s. in chapter 85 and parts thereof

Insulated "incl. enamelled or anodised" wire, cable "incl. coaxial cable" and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

Electrical insulators of any material (excluding insulating fittings)

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal, e.g., threaded sockets, incorporated during moulding solely for purposes of assembly (other than insulators of heading 8546); electrical conduit tubing and joints therefor, of base metal lined with insulating material

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in chapter 85

Railway or tramway passenger coaches, luggage vans, post office coaches and other special purpose railway or tramway coaches (excluding self-propelled railway or tramway coaches, vans and trucks, railway or tramway maintenance or service vehicles and goods vans and wagons)

Tractors (other than tractors of heading 8709)

Parts and accessories for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles of heading 8701 to 8705, n.e.s.

Trailers and semi-trailers; other vehicles, not mechanically propelled (excluding railway and tramway vehicles); parts thereof, n.e.s.

Drawing, marking-out or mathematical calculating instruments, e.g. drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators; instruments for measuring length, for use in the hand, e.g. measuring rods and tapes, micrometres, callipers and other gauges, not elsewhere specified in chapter 90

Orthopaedic appliances, incl. crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability

Furniture and parts thereof, n.e.s. (excluding seats and medical, surgical, dental or veterinary furniture)

Festival, carnival or other entertainment articles, incl. conjuring tricks and novelty jokes, n.e.s.

Brooms, brushes, incl. brushes constituting parts of machines, appliances or vehicles, hand-operated mechanical floor sweepers, not motorised, mops and leather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees of rubber or similar flexible materials

Travel sets for personal toilet, sewing or shoe or clothes cleaning (excluding manicure sets)

Ball-point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts thereof, incl. caps and clips (excluding articles of heading 9609)

ALL ITEMS OF MACHINERY INCLUDING PRIME MOVERS, INSTRUMENTS, APPARATUS AND APPLIANCES, CONTROL GEAR AND TRANSMISSION EQUIPMENT, AUXILIARY EQUIPMENT (INCLUDING THOSE REQUIRED FOR RESEARCH AND DEVELOPMENT PURPOSES, TESTING AND QUALITY CONTROL), AS WELL AS ALL COMPONENTS (WHETHER FINISHED OR NOT) OR RAW MATERIALS FOR THE MANUFACTURE OF THE AFORESAID ITEMS AND THEIR COMPONENTS, REQUIRED FOR THE INITIAL SETTING UP OF A UNIT, OR THE SUBSTANTIAL EXPANSION OF AN EXISTING UNIT, OF A SPECIFIED: (1) INDUSTRIAL PLANT, (2) IRRIGATION PROJECT, (3) POWER PROJECT, (4) MINING PROJECT, (5) PROJECT FOR THE EXPLORATION FOR OIL OR OTHER MINERALS, AND (6) SUCH OTHER PROJECTS AS THE CENTRAL GOVERNMENT MAY, HAVING REGARD TO THE ECONOMIC DEVELOPMENT OF THE COUNTRY NOTIFY IN THE OFFICIAL GAZETTE IN THIS BEHALF; AND SPARE PARTS, OTHER RAW MATERIALS (INCLUDING SEMI FINISHED MATERIAL) OR CONSUMABLE STORES NOT EXCEEDING 10% OF THE VALUE OF THE GOODS SPECIFIED ABOVE PROVIDED THAT SUCH SPARE PARTS, RAW MATERIALS OR CONSUMABLE STORES ARE ESSENTIAL FOR THE MAINTENANCE OF THE PLANT OR PROJECT MENTIONED IN (1) TO (6) ABOVE

Leasing or rental services with or without operator

Research and development services

Support services to agriculture, hunting, forestry, fishing, mining and utilities

Commodities not elsewhere specified

Roots and tubers of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

Tea, whether or not flavoured

Fruit and nuts, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried

Dried apricots, prunes, apples, peaches, pears, papaws "papayas", tamarinds and other edible fruits, and mixtures of edible and dried fruits or of edible nuts (excluding nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, citrus fruit and grapes, unmixed)

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

Peel of citrus fruit or melons, incl. watermelons, fresh, frozen, dried or provisionally preserved in brine, or in water with other additives

Other nuts, fresh or dried, whether or not shelled or peeled (excluding coconuts, Brazil nuts and cashew nuts)

Cloves, whole fruit, cloves and stems