India - Income Tax Act 2010 - Saarc

1.1009 SCH. XIII - LIST OF ARTICLES OR THINGS Item 19S. No. Activity or Excise Sub-classarticle or thing classification under NationalIndustrialClassification(NIC), 199818. Branded aerated water/soft drinks(non-fruit based) 2201.20, 2202.20 15541 or 1554221[19. Manufacture of pulp-wood pulp, 4701.00mechanical or chemical (includingdissolving pulp)Newsprint in rolls or sheets 4801.00Writing or printing paper for printing 4802.10of educational textbooksPaper or paperboard, in the manu- 4802.20facture of which—(a) the principal process of lifting thepulp is done by hand; and(b) if power driven sheet formingequipment is used, the CylinderMould VAT does not exceeds 40inchesMaplitho paper supplied to a Braille 4802.30press against an indent placed by theNational Institute for Visually Handicapped,DehradunOthers 4802.9021. Substituted by the Finance (No. 2) Act, 2009, w.e.f. 1-4-2010. Prior to its substitution, S. No.19 and entries relating thereto, read as under:“19. Paper 4801 21011 to 21019Writing or printing paper, etc. 4802.10Paper or paperboard, etc. 4802.20Maplitho paper, etc. 4802.30Newsprint, in rolls or sheets 4801.00Craft paper, etc. 4804.10Sanitary towels, etc. 4818.10Cigarette paper 48.13Grease-proof paper 4806.10Toilet or facial tissue, etc. 4803Paper and paper board, laminatedinternally with bitumen, tar or asphalt 4807.10Carbon or similar copying paper 4809.10Products consisting of sheets of paper orpaperboard, impregnated, coated orcovered with plastics, etc. 4811.20Paper and paperboard, coated, impregnatedor covered with wax, etc. 4811.40”