Specified goods list: consumer and office articles enumerated for schedule-based tax treatment and regulatory classification. Schedule XIII, pursuant to section 45(2) of the Income-tax Act, 2025, enumerates specified consumer goods, packaging fittings, and durable office and industrial articles-including alcoholic beverages; tobacco products; cosmetics and toiletries; dental care items and soap; aerated waters with blended flavourings; confectionery; gramophones and records; projectors; photographic apparatus; office machines and non-computer calculating devices; steel furniture; safes and strong-room fittings; latex and polyurethane foam; and crown corks and pilfer-proof caps-subject to the Schedule's statutory application.
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Provisions expressly mentioned in the judgment/order text.
Specified goods list: consumer and office articles enumerated for schedule-based tax treatment and regulatory classification.
Schedule XIII, pursuant to section 45(2) of the Income-tax Act, 2025, enumerates specified consumer goods, packaging fittings, and durable office and industrial articles-including alcoholic beverages; tobacco products; cosmetics and toiletries; dental care items and soap; aerated waters with blended flavourings; confectionery; gramophones and records; projectors; photographic apparatus; office machines and non-computer calculating devices; steel furniture; safes and strong-room fittings; latex and polyurethane foam; and crown corks and pilfer-proof caps-subject to the Schedule's statutory application.
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