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Section 1

Ins. by Act 92 of 1976, s. 8 (w.e.f. 2-9-1976).

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1. Ins. by Act 92 of 1976, s. 8 (w.e.f. 2-9-1976). (1) drugs. (/) drugs. (1) drugs. (/) drugs. Explanation.―For the purposes of this Schedule, "drugs Explanation.—For the purposes of this Schedule, "drugs" " " has the meaning assigned to it in clause has the meaning assigned to it in clause (b) of section 3 of the Drugs and Cosmetics Act, 1940; (6) of section 3 of the Drugs and Cosmetics Act, 1940; Explanation.―For the purposes of this Schedule, "drugs" has the meaning assigned to it in clause Explanation.—For the purposes of this Schedule, "drugs" has the meaning assigned to it in clause (b) of section 3 of the Drugs and Cosmetics Act, 1940; (6) of section 3 of the Drugs and Cosmetics Act, 1940; (2) fertilizer, whether inorganic, organic or mixed; (2) fertilizer, whether inorganic, organic or mixed; (2) fertilizer, whether inorganic, organic or mixed; (2) fertilizer, whether inorganic, organic or mixed; (3) foodstuffs (3) foodstuffs, , including edible oilseeds and oils; including edible oilseeds and oils; (3) foodstuffs, including edible oilseeds and oils; (3) foodstuffs, including edible oilseeds and oils; (4) hank yarn made wholly from cotton; (4) hank yarn made wholly from cotton; (4) hank yarn made wholly from cotton; (4) hank yarn made wholly from cotton; (5) petroleum and petroleum products; (5) petroleum and petroleum products; (5) petroleum and petroleum products; (5) petroleum and petroleum products; (6) raw jute HI jute textiles; (6) raw jute HI jute textiles; (6) raw jute HI jute textiles; (6) raw jute HI jute textiles; (7) (i) seeds of food-crops and seeds of fruits and vegetables; (7) () seeds of food-crops and seeds of fruits and vegetables; (7) (i) seeds of food-crops and seeds of fruits and vegetables; (7) () seeds of food-crops and seeds of fruits and vegetables; (ii) seeds of cattle fodder; and (ii) seeds of cattle fodder; and (ii) seeds of cattle fodder; and (ii) seeds of cattle fodder; and (iii) jute seeds.] (iii) jute seeds. | (iii) jute seeds.] (iii) jute seeds. | * [(iv) cotton seed.] [(iv) cotton seed. ] 2 [(iv) cotton seed.] *[(iv) cotton seed. ]