Tenth Schedule
[i]Tenth Schedule
[See Section 178(1)]
rates of terminal taxes on goods
|
Articles |
Terminal tax payable per maund of gross weight except where otherwise stated |
|
|
Class I.—Articles of food and drink |
Rs |
|
|
1. |
Refined sugar, i.e., khand, sugarcandy, bura, qand, kachchi khand, ilaichidana, nuqal, batasha, ola, khand-ka-khilona, gindora khand and all kinds of sharbat or shira khand not in bottle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.75 |
|
2. |
Unrefined sugar, i.e., gur, shakkar, shira, rab, mizan khand, muthia, sonthia, gindora and tiloncha-khand (a sort of unrefined sugar) . . . . . . . . . . . . . . . . . . . . |
0.58 |
|
3. |
Ghee including vegetable ghee, and admixtures of ghee also vegetables solidified oil, dripping, marvo, trex, cocogold, purico, crisco and cocogem . . . |
1.75 |
|
4. |
Butter and cream . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.75 |
|
5. |
Dried fruits and nuts excluding betel-nuts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.29 |
|
6. |
Betel-nuts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.07 |
|
7. |
Provisions (not included in any other class) including oilman's stores confectionery, jams, pickles, cheese, coffee and essences of fruits . . . . . . . . . . . |
1.17 |
|
8. |
Country sweets made wholly or partly from or coated with sugar (refined or unrefined) fresh meat, fish and eggs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
9. |
Oranges, apples, locat, peaches (aru), grapes, lichi, melon (kharbooza), lemon (of all kinds), pears (nashpati), plums (alucha), apricot (khubani), banana, pomegranates (annar), sarda, water-melon (tarbuz), custard apple (sharifa) and raspberry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
10. |
Country and foreign liquors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.17 |
|
11. |
Bhang . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.07 |
|
12. |
Betel leaf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.75 |
|
13. |
Tea (Indian or foreign) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.29 |
|
14. |
Grain or pulses including parched grains Flour. . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
15. |
Flour . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
16. |
Animal fat, tallow and oil of all kinds except oils mentioned in classes III, V and IX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.29 |
|
Class II.—Animals |
||
|
1. |
Oxen, cows, buffaloes and calves (per head) . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.58 |
|
2. |
Sheep, goats, Iambs and kids (per head) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
3. |
Pigs (per head) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.58 |
|
Class III.—Articles, used for fuel, lighting and washing |
||
|
1. |
Mava Oil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
2. |
Kerosene (per gallon) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.02 |
|
3. |
Diesel oil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.07 |
|
4. |
Methylated spirit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
5. |
All sorts of oil-seeds including cotton seeds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
6. |
Wax and tallow candles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
7. |
Chandeliers, globes, lamps, chimneys and all other articles made of glass intended for electric or gas lighting etc. (except electric bulbs) . . . . . . . . . . . . . . |
0.04 |
|
8. |
Chandeliers, globes, lamps, lanterns, electric poles, electric bulbs and all other articles made of metal intended for electric or gas lighting, etc. . . . . . . . . . . . . . |
0.36 |
|
9. |
Potash, ritha, soda, sajji, multani, saltpetre, alum, khari (sitta) salt and other saline substance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
10. |
Soap of all kinds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
11. |
Carbide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
12. |
Fireworks and their component parts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
13. |
Steam-coal, softcoke and hard coke . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
Class IV.—Articles used in the construction of buildings |
||
|
1. |
Wood (unmanufactured) i.e., wood which can be used for building purposes including trunk of trees, bamboos and bailies, but not firewood . . . . . . . . . . . . . |
0.02 |
|
2. |
Wood (manufactured) i.e., all manufactured wood which can be used for building purposes, including karies, planks, sleepers, beams, doors and door-frames, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.07 |
|
3. |
Stone for building (except Agra stone as defined in item 4 below, marble and limestone), bajri, kankar, lime of kankar, coal ashes, reh, surkhi, rori, brickbats or broken bricks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.01 |
|
4. |
Agra stones i.e., stone so named in the market irrespective of its place of origin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
5. |
Chalk, chalk powder, kharia mitti, limestone, lime, Harsaru. Flooring stone and white and coloured stone chips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
6. |
Dammar, bitumen and asphalt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
7. |
Cement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
8. |
Marble and tiles of all kinds (other than those referred in item 9) . . . . . . . . . . . . |
0.22 |
|
9. |
Tiles of common earth e.g., Allahabad tiles (per thousand) . . . . . . . . . . . . . . . . . |
0.58 |
|
10. |
Marble chips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
11. |
Asbestos sheets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.11 |
|
12. |
Whole bricks of all sizes (per thousand) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.58 |
|
13. |
Paints and colour washes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
14. |
Peori, ramraj, hiramzi, geru and sailkhari . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
15. |
Roofing felt, roofing board and canec insulating board . . . . . . . . . . . . . . . . . . . . |
0.29 |
|
Class V.—Drugs, spices and perfumes |
||
|
1. |
All foreign medicines including mineral waters, syrups and medicinal tinctures, soda bicarb and caustic soda (imported in packages of boxes), sulphur in bottles and packets, iron sulphate, barium sulphate, haemorrhagic septicas mia serund dextrosol castro oil in bottles, potash permanganate, glucose, oxygen gas, camphor oil, sugar of milk medicated coloured and fragrant syrup . . . . . . . . . . . |
0.44 |
|
2. |
All Indian medicines including gulqund sharbat in bottle, araq, majum, cowries, etc., soda bicarb and caustic soda (imported in bags or drums) Amritanjan, ivory dust, Sudha Sindhu and Bal Sudha, Kansol and Zandu Drakshasava . . . . . |
0.07 |
|
3. |
Hair oil and perfumed oil of all kinds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.58 |
|
4. |
Spices and wet imli excluding saltpetre . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.07 |
|
5. |
Opium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
6. |
Charas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
Class VI.—Tobacco |
||
|
1. |
All sorts of foreign tobacco, cigars, cheroots and cigarettes of all kinds . . . . . . . |
0.87 |
|
2. |
Indian tobacco 3rd quality (Kanni) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
3. |
Indian tobacco 1st and 2nd qualities i.e., all tobacco not included in Class VI items 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
4. |
Biris and bin leaves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
Class VII.—Piecegoods and textile fabrics |
||
|
1. |
Piecegoods made of cotton, wool or any admixture of these and articles made thereof including thread and yarn, dhoties, saries dopattas, pagrees, safas, chadars, towels, bedspreads, sheets, blankets, tents, carpets, durries, pillows, razais, laces, edgings, ribbons, handkerchief in bales (i.e., not cut up) old clothes imported in bulk, and all such goods as are not made up ready for wearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.29 |
|
2. |
Piecegoods, made of silk and artificial silk or any admixture of these and articles made thereof including shawls, doshalas, laces, edgings and ribbons . . . |
0.58 |
|
3. |
Unginned cotton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.11 |
|
4. |
Ginned cotton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.22 |
|
5. |
Cotton waste and waste yarn cotton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.07 |
|
6. |
Raw wool, hemp and other fibres and rope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
7. |
Hides and skins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.29 |
|
8. |
Jute gunny bags and jute cloth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.11 |
|
9. |
Leather, including harness, saddles, bags, boxes, desi shoes, chappal and all other articles made of leather excluding boots, shoes, slippers and sandals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.58 |
|
10. |
Apparel, boots and shoes including slippers and sandals (other than desi shoes and chappal) drapery, millinery, caps and hats, ready-made clothes, barret caps and hat shapes etc . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.75 |
|
11. |
Hoisery including knitted woollen caps . . . . . . . . . . . . . . . . . . . . . . . . . |
1.17 |
|
12. |
Lametta including kinari, gota, gold and silver lace, wire and thread real or imitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.17 |
|
Class VIII.—Metals and articles made of metals |
||
|
1. |
Metals (iron and steel-wrought and unwrought) including bars, sheets, girders, iron stanchions, top column, girders fitted with rivets, metallic-ores and scrap iron . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.07 |
|
2. |
Tin scrap . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.06 |
|
3. |
Metals (hardware and cutlery) i.e., knives, razors, scissors, needles, tin plates, rivets, nails, screws, bolts, nuts, enamelled ware (other than sanitary fittings), wire, wire nettings hinges, locks, pipes, pots and pans, weights, empty tins, iron and tin boxes and iron furniture, etc. . |
0.44 |
|
4. |
Metals (all other kinds-manufactured and unmanufactured) including bicycles, perambulators, carriages, sewing-machines, harmoniums, typewriters, ice-machines, soda-water machines, clocks and watches, spectacles—their cases and frames, umbrella frames and handles, brass, copper, german silver, aluminium bronze, zinc and articles made thereof, channels of all kinds and for whatever purpose imported, sanitary fittings, iron washers, bicycles saddles, radio goods and tram-car parts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.36 |
|
N.B.—Sanitary fittings include baths, water closets, lavatory basins, bidets (tubs), urinals, flushing cisterns, sinks and water taps. |
||
|
5. |
Motor cars— (a) 2 seater (each) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) 4 or more seater (each) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
17.50 39.37 |
|
6. |
Chassis and lorries— (a) without body (each) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) with body (each) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
29.17 35.00 |
|
7. |
Component parts of motor cars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.17 |
|
8. |
Old component parts of motor vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.36 |
|
9. |
Stoppers made of [metal][ii] . . . . . |
|
|
10. |
Complete motor cycle without side-car (each) . . . . . . . . . . . . . . . . . . . . . . . . . . |
5.83 |
|
11. |
Motor cycle with side-car (each) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
7.00 |
|
Class IX.—Miscellaneous |
||
|
1. |
Dyes and tans including green coloured sand (for mixing with mehndi), boot polishes, indigo, safflower (kusum) and all kinds of colouring matter . . . . . . . |
0.15 |
|
2. |
Stationery including paper, paste boards and all articles made thereof including waste-papers, cards, cardboards, forms, envelopes, calendars, ink, pens, pencils, inkpots, inkstands, takhtis, pincushions, nibs, holders, pins, pads, drawing instruments, paperweights, rulers, measuring tapes, slates manufactured or unmanufactured, strawboard, gelatine paper, account books, ledger and cash books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.18 |
|
3. |
Chemicals (except those chargeable under any other class), distilled water and sulphur in casks or barrels or bags . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
4. |
Horn and articles made of horn except buttons . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
5. |
Lac and cork and articles made thereof . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
6. |
Kikar bark and other bark including bark dust . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
7. |
Wood (manufactured) such as walking-sticks, empty barrels, country carts, umbrella sticks of cane or bamboo (manufactured or unmanufactured), wooden payas and pattis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.07 |
|
8. |
Furniture other than iron furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.18 |
|
9. |
Articles of sports and games including playing-cards . . . . . . . . . . . . . . . . . . . . |
0.58 |
|
10. |
Goods imported by circus, theatres, carnivals, etc . . . . . . . . . . . . . . . . . . . . . . . |
0.22 |
|
11. |
Glass and articles made thereof (except glass, tiles, empty glass phials having lids, glass beads and other imitation jewels) . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
12. |
Articles made of china stone, earth (glazed or unglazed) including drain-pipes and drain fittings, but excluding sanitary fittings, earthen tiles and toys made of china clay or earth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
13. |
Empty glass phials having lids . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.18 |
|
14. |
Celluloid goods including celluloid sheets and imitation mother pearl sheets . . |
1.75 |
|
15. |
Nut, shell, horn and ivory buttons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.36 |
|
16. |
Glass beads and other imitation jewels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.36 |
|
17. |
Toilet powders and cosmetic creams including toothpastes, powders and creams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.17 |
|
18. |
Ivory and articles made thereof . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.75 |
|
19. |
Rubber goods including rubber gloves and bakelite goods . . . . . . . . . . . . . . . . . . |
0.36 |
|
20. |
Disinfectants—dry or liquid— including Flit, Creosote, shell tox and naphthalene ball . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.36 |
|
21. |
Lubricating oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.15 |
|
22. |
Grease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.29 |
|
23. |
Photographic accessories including pictures, photos and printed pictures . . . . . . |
1.17 |
|
24. |
Coir matting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
25. |
Toys made of celluloid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1.75 |
|
26. |
Toys made of china clay or earth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.15 |
|
27. |
Toys made of cotton, rubber, paper, woods and metals . . . . . . . . . . . . . . . . . . |
0.36 |
|
28. |
All kinds of cinema carbons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.36 |
|
29. |
Vaseline, Vaseline pomade, petroleum jelly or amber petroleum (grease) and Yardley Brilliantine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.44 |
|
30. |
Safety fuses and cartridges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
0.04 |
|
31. |
All other articles not chargeable under any other class . . . . . . . . . . . . . . . . . . . |
0.04 |
Eleventh Schedule
Eleventh Schedule
(See Section 417)
Part I
purposes for which premises may not be used without a licence
Carrying out any of the following trades or operations connected with trades:—
1. Baking.
2. Cinematography films. Shooting of—
3. Cinematograph films by any process whatsoever. Treating of—
4. Chillies or masala or corn or seeds. Grinding of by mechanical means—
5. Cloth, yarn or leather in indigo or in other colours. Dyeing or printing of—
6. Cloth or yarn. Bleaching—
7. Eating-house or a catering establishment. Keeping of an—
8. Grain. Parching—
9. Groundnut-seeds, tamarind seeds or any other seeds. Parching—
10. Hairdressing saloon or a barber's shop. Keeping of a—
11. Hides or skins, whether raw or dried. Tanning, pressing or packing—
12. Laundry shop. Keeping a—
13. Leather goods. Manufacturing of by mechanical means—
14. Litho press. Keeping a—
15. Lodging-house. Keeping of a—
16. Metal. Casting—
17. Precious metals. Refining of-or recovering of them from embroideries—
18. Printing press. Keeping a—
19. Sweetmeat shop except in premises already licensed as an eating-house. Keeping—
20. Carrying on the trade or business of or any operation connected with the trade of—
(i) Autocar or autocycle servicing or repairing.
(ii) Blacksmithy.
(iii) Coppersmithy.
(iv) Electroplating,
(v) Glass bevelling.
(vi) Glass cutting.
(vii) Glass polishing.
(viii) Goldsmithy.
(ix) Marble cutting, grinding, dressing or polishing.
(x) Metal (ferrous or non-ferrous or antimony but excluding precious metal) cutting or treating metal by hammering, drilling, pressing, filing, polishing, heating or by any other process whatever or assembling parts of metal.
(xi)Photography studio.
(xii) Radio (wireless receiving set) selling, repairing, servicing or manufacturing.
(xiii) Silversmithy.
(xiv) Spinning or weaving cotton, silk, art silk, or jute or wool with the aid of power.
(xv) Stone-grinding, cutting, dressing or polishing
(xvi) Timber or wood sawing or cutting by mechanical or electric power.
(xvii) Tinsmithy.
(xviii) Washerman's trade.
(xix) Welding of metal by electric, gas or any process whatsoever.
21. Manufacturing, parching, packing, pressing, cleaning, cleansing, boiling, melting, grinding or preparing by any process whatever any of the following articles—
(i) Aerated waters.
(ii) Bakelite goods.
(iii) Bidis (indigenous cigarettes), snuff, cigars or cigarettes.
(iv) Bitumen,
(v) Blasting powder.
(vi) Bones.
(vii) Bricks or tiles by hand power.
(viii) Bricks or tiles by mechanical power.
(ix) Brushes.
(x) Candles.
(xi) Catgut.
(xii) Celluloid or celluloid goods.
(xiii) Cement concrete designs or models.
(xiv) Charcoal.
(xv) Chemicals.
(xvi) Cinematograph films stripping in connection with any trade.
(xvii) Cosmetics or toilet goods.
(xviii) Cotton, cotton refuse, cotton waste, cotton yarn, silk, silk yarn, silk inclusive of waste yarn, art silk, art silk waste, art silk yarn, wool or woollen refuse or waste.
(xix) Cotton seeds.
(xx) Dammar.
(xxi) Dynamite.
(xxii) Fat.
(xxiii) Fireworks.
(xxiv) Flax.
(xxv) Ink for printing, writing, stamping, etc.
(xxvi) Gas.
(xxvii) Ghee.
(xxviii) Glass or glass articles.
(xxix) Gunpowder.
(xxx) Hemp.
(xxxi) Ice (including dry ice).
(xxxii) Insecticide or disinfectants.
(xxxiii) Leather cloth or rexine cloth or waterproof cloth.
(xxxvi) Lime.
(xxxv) Linseed oil.
(xxxvi) Matches for lighting (including Bengal matches).
(xxxvii) Matresses and pillows.
(xxxviii) Offal.
(xxxix) Oil-cloth.
(xl) Oil other than petroleum (either by mechanical power or by hand power or ghani driven by bullock or any other animal).
(xli) Pharmaceutical or medical products.
(xlii) Rubber or rubber goods.
(xliii) Paints.
(xliv) Paper or cardboard.
(xlv) Pickers from hides.
(xlvi) Pitch.
(xlvii) Plastic goods.
(xlviii) Pottery by hand power.
(xlix) Pottery by mechanical or any power other than hand power.
(l) Sanitary ware or chinaware.
(li) Soap.
(lii) Sugar.
(liii) Sweetmeat and confectionery goods.
(liv) Tallow.
(lv) Tar.
(lvi) Varnishes.
(lvii) Wooden furniture, boxes, barrels, khokas, or other articles of wood or of plywood or of sandalwood.
PART II
articles which may not be stored in any premises without a licence
1. Asafoetida
2. Ashes.
3. Bamboos.
4. Bidi leaves.
5. Blasting powder.
6. Blood.
7. Bones, bone-meal or bone powder.
8. Camphor.
9. Carbide of calcium.
10. Cardboard.
11. Celluloid or celluloid goods.
12. Charcoal.
13. Chemicals, liquid.
14. Chemicals, non-liquid.
15. Chillies.
16. Chlorate mixture.
17. Cinematograph films—non-inflammaable or acetate or safety base.
18. Cloth in pressed bales or boras.
19. Cloth or clothes of cotton, wool, silk, art silk, etc.
20. Coal.
21. Coconut fibre.
22. Coke.
23. Compound gas, such as oxygen gas, hydrogen gas, nitrogen gas, carbon dioxide gas, sulphur dioxide gas, chlorine gas, acetylene gas, etc.
24. Copra.
25. Cotton including Kahok, surgical cotton and silky cotton.
26. Cotton refuse or waste or cotton yarn refuse or waste.
27. Cotton seed.
28. Detonators.
29. Dry leaves.
30. Dynamite.
31. Explosive paint such as nitro-cellulose paint, lacquer paint, enamel paint, etc.
32. Fat.
33. Felt.
34. Fins.
35. Firewood.
36. Fireworks.
37. Fish (dried).
38. Flax.
39. Fulminate.
40. Fulminate of mercury.
41. Fulminate of silver.
42. Gelatine.
43. Gelignite.
44. Grass.
45. Gun-cotton.
46. Gunpowder.
47. Gunny bags.
48. Hair.
49. Hay or fodder.
50. Hemp.
51. Hessian cloth (gunny bag cloth).
52. Hides (dried).
53. Hides (raw).
54. Hoofs.
55. Horns.
56. Incense or esas.
57. Jute.
58. Khokas, boxes, barrels, furniture or any other article of wood.
59. Lacquer.
60. Leather.
61. Matches for lighting (including Bengal matches).
62. Methylated spirit, denatured spirit or French polish.
63. Nitre-cellulose.
64. Nitro-compound.
65. Nitro-glycerine.
66. Nitro-mixture.
67. Offal.
68. Oil, other than petroleum.
69. Oilseeds including almonds, but excluding cotton seeds.
70. Old paper or waste-paper including old newspapers, periodicals, magazines, etc.
71. Packing stuff (paper cuttings, husk, sawdust, etc.)
72. Paints.
73. Paper other than old paper in pressed bales or loose or in reams.
74. Petroleum, other than dangerous petroleum, as defined in the Petroleum Act, 1934.
75. Phosphorus.
76. Plastic or plastic goods.
77. Plywood.
78. Rags, including small pieces or cuttings of cloth, hessian cloth, gunny-bag cloth, silk, art silk or woollen cloth.
79. Rosin or dammar Battar otherwise known as Ral.
80. Safety fuses, fog signals, cartridges, etc.
81. Salpetre.
82. Sandalwood.
83. Silk waste, or silk yarn waste, art silk waste, or art silk yarn waste.
84. Sisal fibre.
85. Skins (raw or dried).
86. Straw.
87. Sulphur.
88. Tallow.
89. Tar, pitch, dammar, or bitumen.
90. Tarpauline.
91. Thinner.
92. Timber.
93. Turpentine.
94. Varnish.
95. Wool (raw).
96. Yarn other than waste yarn.
References
[i] The Tenth Schedule omitted by Ordinance No. 21 of 1993 (w.e.f. 30-1-1993).
[ii] Substituted by Act No. 42 of 1961, S. 22 for “betal” (w.e.f. 12-9-1961).
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