Omitted by the Finance Act, 1992, w.e.f. 1-4-1993

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....ee  section 5(1)(xxxiv)] LIST OF ARTICLES OR THINGS      1. Ferro alloys; steel casting and forgings; special steels; and non-ferrous metals and their alloys.      2. Boilers and steam generating plants.      3. Prime movers (other than electrical generators), being industrial turbines or internal combustion engines. &....

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....;   12. Nitrogenous and phosphatic fertilisers falling under "(1) Inorganic fertilisers" mentioned under the heading "18. Fertilisers" in the First Schedule to the Industries (Development and Regulation) Act, 1951 (65 of 1951).      13. Chemicals (other than fertilisers), namely :-            (1) Inorganic heavy ....