In force · As amended up to 2026-08
23. Compound gas, such as oxygen gas, hydrogen gas, nitrogen gas, carbon dioxide gas, sulphur dioxide gas, chlorine gas, acetylene gas, etc.
24. Copra.
25. Cotton including Kahok, surgical cotton and silky cotton.
26. Cotton refuse or waste or cotton yarn refuse or waste.
27. Cotton seed.
28. Detonators.
29. Dry leaves.
30. Dynamite.
Source: India Code