Notification
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 15th February, 2010.
No. (GHN-04)VAT-2010-SCH-II (42A) (17)-TH: - In exercise of the powers conferred by entry 42A of Schedule II to the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the Government Notification, Finance Department No. (GHN-33) VAT-2006/SCH-II/ (42A) (5)/TH, dated the 31st March, 2006 as follows, namely:-
In the SCHEDULE appended to the said notification,-
(1) For the entry at serial No. 5, the following entry shall be substituted, namely:-
|
Sr. No. |
Description of Goods |
Central Excise |
|
|
|
Heading
No. |
Sub
heading
No. |
Tariff Item
No. |
|
5”
|
Other sugars including Chemically pure lactose, maltose, glucose and fructose in solid form: sugar syrups not containing added flavoring or coloring matter, artificial honey, whether or not mixed with natural honey; caramel.
|
1702 |
- |
-” |
(2) For the entry at serial No. 58, the following entry shall be substituted, namely:-
|
Sr. No. |
Description of Goods |
Central Excise |
|
|
|
Heading
No. |
Sub
heading
No. |
Tariff Item
No. |
|
58 |
Artificial corundum, whether or not chemically defined, Aluminum oxide, Aluminum hydroxide |
2818 |
- |
-” |
(3) For the entry at serial No. 62, the following entry shall be substituted, namely:-
|
Sr. No. |
Description of Goods |
Central Excise |
|
|
|
Heading
No. |
Sub
heading
No. |
Tariff Item
No. |
|
62
|
Iron oxides and hydroxides, earth colors, containing 70% or more by weight of combined iron evaluated as Fe2 O3 |
2821 |
- |
-” |
(4) For the entry at serial No. 75, the following entry shall be substituted, namely:-
|
Sr. No. |
Description of Goods |
Central Excise |
|
|
|
Heading
No. |
Sub
heading
No. |
Tariff Item
No. |
|
75
|
Sulphates; alums; peroxosulphates(persulphates) |
2833 |
- |
-” |
(5) For the entry at serial No. 83, the following entry shall be substituted, namely:-
|
Sr. No. |
Description of Goods |
Central Excise |
|
|
|
Heading
No. |
Sub
heading
No. |
Tariff Item
No. |
|
83
|
Salt of Oxometallic or Peroxometallic acids |
2841 |
- |
-” |
(6) For the entry at serial No. 230, the following entry shall be substituted, namely:-
|
Sr. No. |
Description of Goods |
Central Excise |
|
|
|
Heading
No. |
Sub
heading
No. |
Tariff Item
No. |
|
230
|
Paraffin wax and paraffin liquid |
- |
- |
-” |
(7) After the entry at serial No. 241, the following entries shall be added, namely:-
|
Sr. No. |
Description of Goods |
Central Excise |
|
|
|
Heading
No. |
Sub
heading
No. |
Tariff Item
No. |
|
“242
|
Tamarind Kernel Powder (Treated and pulverized) |
- |
- |
1106.30.10 |
|
243
|
Vegetable saps and extracts, peptic substances, pectinates and petites; agar-agar and other mucilage and thickeners, whether or not modified, derived from vegetable products. |
1302 |
- |
- |
|
244 |
Yeast |
- |
1517.90 |
- |
|
245 |
Fatty Acid Pitch/Fatty Alcohol Pitch |
- |
- |
1522.00.90 |
|
246 |
Pure sodium chloride |
2501 |
- |
- |
|
247 |
Carbon Black Feed Stock (CBFS) |
- |
- |
2707.99.00 |
|
248 |
Other salts inorganic acids or peroxoacids, (including aluminosilicates whether or not chemically defined), other than azides |
2842 |
- |
- |
|
249 |
Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals |
2843 |
- |
- |
|
250 |
Compounds (inorganic or organic) of mercury, excluding amalgams |
2852 |
- |
- |
|
251 |
Distilled water |
- |
- |
2853.00.10 |
|
252 |
Ammonium Nitrate |
- |
- |
3102.10.00 |
|
253 |
Synthetic organic tanning substances, inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparation for pre-tanning |
3202 |
- |
- |
|
254 |
Synthetic organic coloring matter, whether or not chemically defined; preparations as specified in note 3 to Central Excise Act’s Chapter No.32 based on synthetic organic coloring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined. |
3204 |
- |
- |
|
255 |
Pigment paste |
3206 |
- |
- |
|
256 |
Ultramarine Blue |
- |
3206.41 |
- |
|
257 |
Prepared pigments and prepared colours, Frit/Ceramic Glaze Frit (Mixture) Glass Frit |
3207 |
- |
- |
|
258 |
Prepared driers, paint driers |
3211 |
- |
- |
|
259 |
Pigment (including metallic powders and flakes) dispersed in nonaqueous media in liquid form |
3212 |
- |
- |
|
260 |
Organic surface active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 |
3402 |
- |
- |
|
261 |
Lubricating Preparations for treatment of textile materials. |
- |
- |
3403.11.00 |
|
262 |
Artificial waxes and prepared waxes |
3404 |
- |
- |
|
263 |
Blanket Adhesive (used in textile industry) and Screen Adhesive (used in textile industry) |
- |
- |
3506.91.90 |
|
264 |
Chemical preparation for photographic uses (other than varnishes, glues, adhesives and similar preparation) used in textile industry |
3707 |
- |
- |
|
265 |
Agglomerated Welding Flux powder |
- |
- |
3810.10.10 |
|
266 |
Prepared culture media for development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells |
3821 |
- |
- |
|
267 |
Polyamides in primary forms |
3908 |
- |
- |
|
268 |
Silicones in primary forms |
3910 |
- |
- |
|
269 |
Petroleum resins, Coumarone-indene resins, Polystyrenes, Polysulphides, Polysulphones and other products, in primary forms |
3911 |
- |
- |
|
270 |
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms |
3912 |
- |
- |
|
271 |
Potassium iodate and Calcium iodate |
- |
- |
- |
|
272 |
Acid Slury |
- |
- |
- |
|
273 |
Khali powder |
- |
- |
- |
(8) After the SCHEDULE to the said Notification, following notes shall be added
:
“Note,-(1) The rules for the interpretation of the provision of the Central Excise Tariff Act, 1985 read with the Explanatory notes as updated from time to time published by the Customs Cooperation Council, Brussels apply for the interpretation of this notification.
Note,-(2) Where any commodities are described against any heading or, sub-heading or as the case may be, tariff item, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid shall be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff shall not be covered by the scope of this notification.
Note,-(3) Subject to Note 2, for the purpose of any entry contained this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading or as the case may be, tariff item, shall be covered by the scope of this notification.
Note,-(4) Where the description against any heading or sub-heading or as the case may be, tariff item, is shown as “other”, then interpretation as provided in Note2 shall apply.”
By order and in the name of the Governor of Gujarat,
Meena Bhatt,
Additional Secretary to Government.