Fifth Schedule insertion lists specified industrial and capital articles determining applicability under the cited tax provision. Insertion of a new Fifth Schedule after the Fourth Schedule to the Income tax Act (by Finance Act, 1965) lists specific categories of articles and things under section 33(1)(iii)(c). The Schedule enumerates metals and ores, specified industrial machinery and specialised equipment, boilers and engines, electrical generation and transmission equipment, machine tools, tractors and earth moving machinery, commercial vehicles, castings, cement and refractories, fertilisers, soda ash, pesticides, paper and pulp, specified electronic equipment and components, petrochemicals, ships, automobile ancillaries, seamless tubes, gears, bearings, and cotton seed oil, and includes finished component parts essential for the working of certain listed machinery.