In force · As amended up to 2026-08
38. MISCELLANEOUS INDUSTRIES:
- 1[(1)] Cigarettes.
- 2[(2) Linoleum, whether felt based or jute based.]
- 3[(3) Zip fasteners (metallic and non-metallic).
- (4) Oil Stoves.
- (5) Printing, including litho printing industry.]
Explanation 1. — The articles specified under each of the headings Nos. 3, 4, 5, 6, 7, 8, 10, 11 and 13 shall include their component parts and accessories.
Explanation 2. — The articles specified under each of the headings Nos. 18, 19, 21, and 22 shall include the intermediates required for their manufacture.]
Source: India Code