The Thirteenth Schedule

THE THIRTEENTH SCHEDULE. — [See sections 80-IB(4) and 80-IC(2)]





S. No. Article or thing
1. Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.)
2. Aerated branded beverages
3. Pollution-causing paper and paper products





S. No.  Activity or  article or thing   Excise classification   Sub-class under National Industrial Classification (NIC), 1998
1. Tobacco and tobacco products including cigarettes and pan masala   24.01 to 24.04  and 21.06   1600
2. Thermal Power Plant (coal/oil based)       40102 or 40103
3. Coal washeries/dry coal processing        
4. Inorganic Chemicals excluding medicinal grade oxygen (2804.11), medicinal grade hydrogen peroxide (2847.11), compressed air (2851.30)   Chapter 28    
5. Organic chemicals excluding Provitamins/vitamins, Hormones (29.36), Glycosides (29.39), sugars (29.40)   Chapter 29   24117
6. Tanning and dyeing extracts, tannins and their derivatives, dyes, colours, paints and varnishes; putty, fillers and other mastics; inks   Chapter 32   24113 or 24114
7. Marble and mineral substances not classified elsewhere   25.04
  14106 or 14107
8. Flour mills/rice mills   11.01   15311
9. Foundries using coal        
10. Minerals fuels, mineral oils and products of their distillation; bituminous substances :        
  mineral waxes   Chapter 27    
11. Synthetic rubber products   40.02   24131
12. Cement clinkers and asbestos, raw including fibre   2502.10, 2503.00    
13. Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders, etc.)   36.01 to 36.06   24292
14. Mineral or chemical fertilizers   31.02 to 31.05   2412
15. Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation)   3808.10   24211 or 24219
16. Fibre glass and articles thereof   70.14   26102
17. Manufacture of pulp—wood pulp, mechanical or chemical (including dissolving pulp)   47.01   21011
18. Branded aerated water/soft drinks (non-fruit based)   2201.20, 2202.20   15541 or 15542
19. Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp)   4701.00    
  Newsprint in rolls or sheets   4801.00    
  Writing or printing paper for printing of educational textbooks   4802.10    
  Paper or paperboard, in the manufacture of which—   4802.20    
  (a) the principal process of lifting the        
  (b) pulp is done by hand; and if power driven sheet forming equipment is used, the Cylinder Mould VAT does not exceeds 40 inches        
  Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun   4802.30    
  Others   4802.90    
  Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled embossed, perforated, surfact-coloured, surface decorated or printed, in rolls of a width exceeding 36 cms. or in rectangular (including square) sheets with at least one side exceeding 36 cms. in unfolded state.   4803.00    
  Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun   4804.10    
  Kraft paper and paperboard used in the manufacture of cartons for packing of horticultural produce   4804.20    
  Others   4804.90    
  Other uncoated paper and paperboard, in roll or sheets, not further worked or processed than as specified in Note 2 to this Chapter.   4805.00    
  Grease-proof paper   4806.10    
  Glassine and other glazed transparent or translucent paper   4806.20    
  Others   4806.90    
  Straw Board, in the manufacture of which sun-drying process has been employed.   4807.91    
  Straw paper and other straw board, whether or not covered with paper other than straw paper.   4807.92    
  Other   4807.99    
  Carbon or similar copying papers   4809.10    
  Self-copy paper   4809.20    
  Others   4809.90    
  Paper and paperboard of a kind used for writing, printing or other graphic purposes.   4810.10    
  Kraft paper and paperboard other than that of a kind used for writing, printing or other graphic purposes.   4810.20    
  Other paper and paperboard   4810.90    
  Tarred, bituminized or asphalted paper and paperboard.   4811.10    
  Gummed or adhesive paper and paper-board   4811.20    
  Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives).        
  Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates.   4811.31    
  Others   4811.39    
  Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol.   4811.40    
  Other   4811.90    
  Cigarette paper, whether or not cut to size or in the form of booklets or tubes.   4813.00.    
20. Plastics and articles thereof   39.09 to 39.15    




S. No. Article or thing
1. Cigarettes/cigars of tobacco, manufactured tobacco and substitutes
2. Distilled/brewed alcoholic drinks
3. Aerated branded beverages and their concentrates.