Industrial inputs classification subsumes Bitumen, maintaining its prior VAT treatment after a statutory schedule amendment. The amendment to the Third Schedule omits the specific entry for Bitumen and inserts a new entry for Industrial Inputs, thereby subsuming Bitumen within the industrial inputs category and preserving its existing tax treatment; the notification is issued under the enabling provision of the Delhi Value Added Tax Act and takes immediate effect, with an administrative note explaining the transitional lists of industrial inputs and their operation during the defined interval.