India - Income Tax Act 2010 - Saarc

1.1007 SCH. XIII - LIST OF ARTICLES OR THINGS Item 3(v) Mica blocks, mica splittings, mica condenser films, mica powder,micanite, silvered mica, punched mica, mica paper, mica tapes, micaflakes.(vi) Exfoliated-vermiculite, calcined kyanite, magnesite, calcined magnesite,calcined alumina.(vii) Sized iron ore processed by mechanical screening or crushing andscreening through dry process or mechanical crushing, screening,washing and classification through wet process.(viii) Iron ore concentrates processed through crushing, grinding or magneticseparation.(ix) Agglomerated iron ore.(x) Cut and polished minerals and rocks including cut and polished granite.Explanation.—For the purposes of this Schedule, “processed”, in relation to anymineral or ore, means—(a) dressing through mechanical means to obtain concentrates afterremoval of gangue and unwanted deleterious substances or throughother means without altering the minerological identity;(b) pulverisation, calcination or micronisation;(c) agglomeration from fines;(d) cutting and polishing;(e) washing and levigation;(f) benefication by mechanical crushing and screening throughdry process;(g) sizing by crushing, screening, washing and classification through wetprocess;(h) other upgrading techniques such as removal of impurities throughchemical treatment, refining by gravity separation, bleaching, floatationor filtration.]19[THE THIRTEENTH SCHEDULE20[[See sections 80-IB(4) and 80-IC(2)]]LIST OF ARTICLES OR THINGSPART AFOR THE STATE OF SIKKIMS. No. Article or thing1. Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.)2. Aerated branded beverages3. Pollution-causing paper and paper products19. Inserted by the Finance Act, 2003, w.e.f. 1-4-2004.20. Substituted for “[See section 80-IC(2)]” by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005.