Amendments in the Notification of the Government in the Finance Department, No. MGST.1017/C.R.104 (a)/Taxation.-1 [No.1/2017- State Tax (Rate)], dated the 29th June 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HAGAT, Deputy Secretary to Government. Note.-The Principal notification No. 1/2017-State Tax (Rate), dated 29th June 2017 was published in the Maharashtra Government Gazette, Part IV-B Extraordinary No. 183, dated the 29th June 2017, and was last amended by Notification No. MGST1017/C.R.184(4)/Taxation-1., dated the 13th October, 2017 published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 336, dated the 13th October 2017. ============= Document 1 RNI No. MAHBIL /2009/37831 वर्ष ३, अंक १५५] सत्यमेव जयते महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब मंगळवार, नोव्हेंबर १४, २०१७ / कार्तिक २३, शके १९३९ [पृष्ठे ४७, किंà....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....े १९३९ 1. In the said notification, - (A) in Schedule I-2.5%,― (i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: "1 0202, All goods [other than fresh or chilled], and put up in unit container and,- 0203, 0204, (a) bearing a registered brand name; or 0205, 0206, 0207, 0208, 0209, 0210 (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]” ; (ii) (iii) (iv) (v) (vi) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- "2 0303, All goods [other than fresh or chilled] and put up in unit container and,- 0304, (a) bearing a registered brand name; or 0305, 0306, 0307, 0308 (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted; in S. No. 58, in the entry in column (3), after the words "Meal, powder," the words "Flour", shall be inserted; (ix) (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) (xii) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted; for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:- "72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin"; (xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:- (xiv) (xv) (xvi) "78 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 601 Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....heep or lamb, without wool on, whether or not split, other than leather of heading 4114 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour"; (xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "218B 5607 Jute twine, coir cordage or ropes 218C 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 218D 5609 Products of coir"; महाराष्ट्र शासन राजपत्र असाधारण भाग ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¤…साधारण भाग चार -ब, नोव्हेंबर १४, २०१७ / कार्तिक २३, शके १९३९ (B) in Schedule II-6%,― (i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted; (ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:― "11 0402 91 10, 0402 99 20 Condensed milk” ; (iii) in S. No. 14, in column (3), the words “and desiccated coconuts", shall be omitted; (iv) (v) (vi) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:― "32A 1701 91, 1701 99 32B 1902 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oir]" shall be inserted; (xvi) S. No. 152, and the entries relating thereto shall be omitted; (xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:― "171 63[other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece ( other than Worn clothing and other worn articles; rags] ”; (xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:― "171B 6505 (xix) (xx) (xxi) Hats (knitted/crocheted) or made up from lace or other textile fabrics"; in S. No. 177, in column (3), the words, "Fly ash bricks” shall be omitted; in S. No. 196, in column (3), after the words "sports-ground rollers", the word, brackets and figures"; Parts [8432 90]" shall be inserted; in S. No. 197, in column (3), after the words and figures "of heading 8437", the word, brackets and figures"; parts [8433 90 00]" shall be inserted; (xxii) in S. No. 200, in column (3), for the words "Sewing machines”, the words and figures "Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and cover....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....• (i) S. No. 1, and the entries relating thereto, shall be omitted; (ii) S. No. 10, and the entries relating thereto, shall be omitted; (iii) in S. No. 12, for the entry in column (3), the entry "Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]", shall be substituted; (iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:― महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, नोव्हेंबर १४, २०१७ / कार्तिक २३, शके १९३९ "12A 1804 12B Cocoa butter, fat and oil 1805 12C 1806 Cocoa powder, not containing added sugar or sweetening matter Chocolates ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¹à¤¾à¤°à¤¾à¤·à¥à¤Ÿà¥à¤° शासन राजपत्र असाधारण भाग चार -ब, नोव्हेंबर १४, २०१७ / कार्तिक २३, शके १९३९ "26A 26B 2515 12 20, 2515 12 90 2516 12 00 Marble and travertine, other than blocks Granite, other than blocks"; (xiii) S. No. 27, and the entries relating thereto, shall be omitted; (xiv) in S. No. 30, for the entry in column (3), the entry "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]" shall be substituted; (xv) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:― "30A 2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars"; (xvi) in S. No. 33, for the entry in column (3), the entry "Petroleum oils and oils obtained from bituminou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]”; (xxiv) after S. No. 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:― "60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]”; (xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be substituted, namely:― "3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ating thereto, the following serial number and the entries shall be inserted, namely:- "73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters”; (xxxi) after S. No. 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:― "89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils"; (xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "90A 3813 90B 3814 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers”; महाराष्ट्र शà¤....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material"; १४ महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, नोव्हेंबर १४, २०१७ / कार्तिक २३, शके १९३९ (xl) in S. No. 124, for the entry in column (3), the entry "Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware"; १५ (xlvi) after S. No. 150 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: - "150A 4814 Wall paper and similar wall coverings; window transparencies of paper”; (xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: - "153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board"; (xlviii) in S. No. 175, for the entry in column (3), the entry "Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed" shall be substituted; (xlix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit"; (1) after S. No. 177A and the entries rel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l numbers and the entries shall be inserted, namely: - (liv) "182A 6812 182B 182C 182D 182E 6813 6814 6815 6901 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ] Blocks, tiles and other ceramic goods of siliceous fossil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed Glass of heading 7003, 7004 or 7005, bent, edge- worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials Safety glass, consisting of toughened (tempered) or laminated glass Multiple-walled insulating units of glass Glass mirrors, whether or not framed, including rear-view mirrors"; (lviii) after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like"; (lix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked”; १८ महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, नोव्हेंबर १à....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....amely: - "252A 7418 All goods [other than table, kitchen or other household articles of copper; Utensils]”; महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, नोव्हेंबर १४, २०१७ / कार्तिक २३, शके १९३९ १९ (lxviii) in S. No. 253, for the entry in columns (2) and (3), the following entries shall be substituted, namely :- (lxix) "7419 Other articles of copper”; in S. No. 262, for the entry in column no. 3, the entry "Unwrought Aluminium” shall be substituted; (lxx) in S. No. 271, for the entry in columns (2) and (3), the following entries shall be substituted, namely :- (lxxi) "7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal"; after S. No. 307 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: "307A 8310 - Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405"; (lxxviii) in S. No. 316, for the entry in column (3), the “Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]" shall be substituted; (lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "317A 8413 317B 8414 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xcavators, shovel loaders, tamping machines and road rollers. Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile- extractors; snow-ploughs and snow-blowers"; (lxxxiv) in S. No. 335, for the entry in column (3), the entry “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof” shall be substituted; (lxxxv) in S. No. 361, for the entry in column (3), the entry "Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]" shall be substituted; (lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "364A 8476 Automatic goods-vending machines (for example, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in S. No. 379, for the entry in column (3), the entry "Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]" shall be substituted; (xciv) in S. No. 380, for the entry in column (3), the entry "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set” shall be substituted; (xcv) after S. No. 380 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "380A 8519 Sound recording or reproducing apparatus”; (xcvi) after S. No. 381 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "381A 8522 (xcvii) Parts and acc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a voltage not exceeding 1,000 volts connectors for optical fibres, optical fibre bundles or cables Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517”; (ci) in S. No. 390, for the entry in column (3), the entry "Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]" shall be substituted; (cii) in S. No. 395, for the entry in column (3), the entry “Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors" shall be substituted; (ciii) in S. No. 396, for the entry in column (3), the entry "Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....phy cinephotomicrography microprojection or Microscopes other than optical microscopes; diffraction apparatus Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter Direction finding compasses; instruments and appliances other navigational Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders”; महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, नोव्हेंबर १४, २०१७ / कार्तिक २३, शके १९३९ २५ (cviii) in S. No. 412, for the entry in column (3), the entry “Balances of a sensitivity of 5 cg or better, with or without weights"....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¥¨à¥¬ महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, नोव्हेंबर १४, २०१७ / कार्तिक २३, शके १९३९ (cxvi) in S. No. 429, for the entry in column (3), the entry "Clock cases and cases of a similar type for other goods of this chapter, and parts thereof " shall be substituted; (cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "429A 9113 429B 9201 429C 9202 429D 9205 9206 00 00 429E 429F 9207 429G 9208 429H 9209 Watch straps, watch bands and watch bracelets, and parts thereof "; Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments Other string musical instruments (for example, guitars, violins, harps) Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), oth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earchlights and (cxxii) spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included (other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]"; after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "440A 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes”; (cxxiii) in S. No. 441, for the entry in column (3), the entry "Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools (other than sports goods)" shall be substituted; (cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "441A 9508 441B 9602 Roundabouts, swings, shooting gal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e words in the brackets, "and Rear Tractor tyres", the words "rear tractor tyres; and of a kind used on aircraft", shall be added; (iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted; (iv) in S. No. 114, for the entry in column (3), the entry "Spark-ignition reciprocating or rotary internal combustion piston engine (other than aircraft engines)" shall be substituted; (v) in S.No. 117, in column (3), the words, figures and brackets “concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]” shall be omitted; (vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; 66 (vii) in S.No. 135, for the entry in column (3), the entry Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing....