(1)

in entry 1, in column (2),  after the words “in the Official Gazette”, the words “and components and parts of such implements” shall be added;
 

(2)

In entry 2, in column(2), after the words “in the Official Gazette” the words “and components and parts thereof” shall be added;

(3)

in entry 3, in column (2), after the words “bullock carts” the words and brackets “and components, parts and accessories thereof  ( excluding bearings, tubes  and tyres)” shall be added;
 

(4)

For entry 6, the following entry shall be substituted, namely:- 

“6. Books, that is to say, every volume or part or division of a volume including almanacs, panchangs, time tables for passenger transport services and periodicals, maps, charts, orreries and globes, but excluding__annual reports, application forms, account books, balance sheets, calendars, diaries, catalogues, race cards, publications which mainly publicise goods, services and articles for commercial purposes and publications which contain space exceeding eight pages for writing.
 

do

do”;

(5)

for entry 12, the following entry shall be substituted, namely:-
 

“12.(a) Charkha, Ambar Charkha, and other implements used in the production of handspun yarn and components, parts and accessories of any of  them,
 

do

do

     (b) Khadi garments,

do

do

     (c) Made-ups and other goods prepared from handspun yarn.

do

do”;

(6)

for entry 18, the following entry shall be substituted, namely:-

“18. (a) Buttermilk,

do

do

(b) Separated milk,

do

do

(c) Lassi,

do

do

(d) Curd (excluding curd whether or not sweetened or flavoured when sold under a brand name),

do

do”;

Except when served for consumption.”

(7)

in entry 24, in column (2), after the words “excluding wet dates”  the words “except when sold in frozen state or in sealed container” shall be added;
  

(8)

in entry 30, in column(2), after the words “ in the Official Gazette” the words “and components, and parts thereof” shall be added;
 

(9)

for entry 33, the following entry shall be substituted, namely:-

“33.(1) (a) Raw meat,

do

do

   (b) Raw flesh of poultry,

do

do

   (c) Raw seafood including fish, prawns, lobsters,  crabs, and shrimps,

do

do

except when sold in frozen state or in sealed container ;

(2) Eggs in shell,

do

do

(3) Sheep, goats, pigs, poultry and cattle   excluding horses.
 

do

do”;

(10)

in entry 45, in column (2), the following Explanation shall be added, namely:-

“Explanation:-- For removal of doubts, it is hereby declared that tobacco shall not include Pan Masala, that is to say any preparation containing betel nuts and tobacco and any one or more of the following ingredients, namely:-
(i) lime; and (ii) Kattha (catechu),  whether or not containing any other ingredients such as cardamom, copra and menthol.”
 

(11)

in entry 49, after sub-entry (b), the following shall be added, namely:-
“(c) water for injection
 

do

do”;

(12)

in entry 50, in column (2),--

1. in sub entry (a), for the words “ covered by” the words “distributed through” shall be substituted;

2. In sub entry (c), the words “run by the India Tourism Development Corporation” shall be deleted.

(13)

in entry 51, in column 2, in sub entry (i), after the word “Papad” the words “except when served for consumption” shall be added;
 

(14)

after entry 52, the following entry shall be added, namely:-   

“53. Hurricane lantern and Kerosene lamp, kerosene lanterns, petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamps, glass chimneys and lanterns, petromax gas mantles and accessories, components and parts of all of them.

do

do”;

(1)

in entry 1, in column(2), after the word “implements” the words “ and components and parts thereof” shall be inserted;
 

(2)

for entry 29, the following entry shall be substituted, namely:-

(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drug and Cosmetic Act, 1940

Do”;

(3)

in entry 32, in column (2), for the words “and laboratory note  book” the words “ laboratory note books and drawing books” shall be substituted ;
 

(4)

in entry 37, after sub-entry (b),  the following sub-entries shall be added, namely:-

do

(d) Pulse flour including besan mixed with flour of cereals including maize, when sold on or after 1^st May 2005.
 

do

(e) Pulse flour including besan mixed with flour of other pulses and cereals,  when sold on or after 1^st May 2005.
 

do”;

(5)

entry 48 shall be deleted;

(6)

in entry 52, in column (2) , for the words “dhupkathi  or  dhupbatti” the words “Dhoop, dhupkathi or dhupbatti” shall be substituted;
 

(7)

for entry 60, the following entry shall be substituted, namely:-
“ 60. Lac, shellac, and their products.

 
do”;

(8)

for  entry 70, the following entry shall be substituted, namely:-

“70. (a) Paper, news print, paper board, waste paper,

do

(b) All types of paper stationery for computer, carbon paper, ammonia paper. 

do”;

(9)

in entry 83, in column (2), after the word “gram”, the words “except when served for consumption” shall be added;
 

(10)

in entry 87, in column(2), after the words” and accessories thereof” the words “ and all kinds of sewing needles and knitting needles” shall be added;
 

(11)

for entry 89, the following entry shall be substituted, namely:-

“89.   (a) Milk powder including skimmed milk powder,

do

(b) UHT milk,

do

(c) Condensed milk whether sweetened or not, when sold on or after 1^st April 2005,

do

(d) Milk containing any ingredient and sold under a brand name, when sold on or after 1^st April 2005.

do;

Explanation:- UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name will not be covered by the scope of this entry when served for consumption”.
 

(12)

in entry 91, in column(2), for the words “Spices of all Varieties and forms” the words “Subject to clause (b)  spices” shall be substituted;
 

(13)

for entry 94, the following entry shall be substituted, namely:-
 

“94 (a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak except when served for consumption excluding

ice-cream,

other edible ice whether or not containing cocoa,

kulfi,

non-alcoholic drinks containing ice-cream or kulfi,

sweet drops,

toffees,

chocolates,

other confectioneries and

all kinds of bakery products,
 

do

(b) Varieties of farsan as may be notified from time to time by the State Government in the Official Gazette, except when served for consumption”.
 

do”;

(14)

for entry 96, the following entry shall be substituted, namely:-

“96 (a) Tractors, trailers and trolleys [being agricultural tractors,  trailers and trolleys], harvesters, attachments, parts, components, accessories, tyres and tubes thereof.

do

When sold on  or after 1^st April 2005, threshers and attachments  parts, components, accessories, tyres and tubes thereof.
 

do”;

(15)

for entry 97, the following entry shall be substituted, namely:-

“97. Transformers and components and parts thereof.

do”;

(16)

for entry 99, the following entry shall be substituted, namely:-

“99 (a). Umbrella except garden umbrella,

do

      (b) Components, parts, and accessories of umbrella except garden umbrella.
 

do”;

(17)

in entry 103, in column (2), after the word “electricity” the words “and its components, parts and accessories shall be added;
 

(18)

in entry 107,:-
 i) for sub entry (11), the following sub entry shall be substituted, namely :- 

“ (11) (a) Raw meat, raw flesh of poultry and raw sea food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container,
 

do

(b) Fruits and vegetables when sold in frozen state or in sealed container,

do

(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,

do

(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs and shrimps, whether or not sold in frozen state or in sealed container,

do

(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,

do

(f) Food stuffs and food provisions of all kinds including raw, semi-cooked or semi-processed foods, ready to mix and ready to cook preparations excluding ready to serve foods,

do
 

Explanation.—The items referred  to in clause (a) to (f)  will not be covered by the scope of this entry when those are served for consumption.
 

(g) Powders, tablets, cubes, crystals and other solids or liquids from which non-alcoholic beverages and soups are prepared.

do”.