In force · As amended up to 2026-08
78. Rags, including small pieces or cuttings of cloth, hessian cloth, gunny-bag cloth, silk, art silk or woollen cloth.
79. Rosin or dammar Battar otherwise known as Ral.
80. Safety fuses, fog signals, cartridges, etc.
81. Saltpetre.
82. Sandalwood.
83. Silk waste, or silk yarn waste, art silk waste, or art silk yarn waste.
84. Sisal fibre.
85. Skins (raw or dried).
86. Straw.
87. Sulphur.
88. Tallow.
89. Tar, pitch, dammar or bitumen.
90. Tarpauline.
91. Thinner.
92. Timber.
93. Turpentine.
94. Varnish.
95. Wool (raw).
Source: India Code