Section 233 ·

Gel used for preparing bakery products and bread softner.] 187[234. Winding wire made of Copper or enameled Copper.] 188[235. 5603 1300 Non-Woven Fabrics] [236. Auto Components sold to Automobile Manufacturing Units located in the State.] [101. Liquified petroleum gas 191[and Piped Natural Gas] for domestic use; 102. Machinery of all kinds that is to say,- Sl. No. Heading No. Description of commodity Heading No. 1. 8401 Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reactors; machinery and apparatus for isotopic separation 2. Machinery, plant or laboratory equipment, whether or not, electrically heated (excluding furnaces, ovens, and other 186. Added by Act No.28 of 2008. 187. Added by Act No.21 of 2011. 188. Added by Act No. 11 of 2012. 189. Inserted by Act No.11 of 2016. 190. Sl. Nos.101 to 113 added by Act No.34 of 2006. 191. Inserted by Act No. 13 of 2013. (1) (2) (3) equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes instantaneous or storage water heaters non-electric. 8419.11 (a) instantaneous gas water heaters 8419.20 (b) medical, surgical or laboratory sterilizers. 8419.31.00 (c) dryers for agricultural products 8419.32.00 (d) dryers for wood, paper pulp or paper board 8419.40 (e) distilling or rectifying plant 8419.50 (f) heat exchange units 8419.60.00 (g) machinery for liquefying air or other gas. 8419.81 (h) machinery for making hot drinks or for cooking or heating food 8419.89.50 (i) pasturizers (1) (2) (3) 8419.89.80 (j) vacuum-vapour plant for deposition of metals 8419.90 (k) parts 192[8419.39.00 (l) Dryers-other 8419.89.10 (m) Pressure Vessels, Reactors, Columns, Towers or Chemical storage Tanks. 8419.89.20 (n) Glass Lined Equipment 8419.89.30 (o) Auto claves other than for cooking or heating food, not else where specified or included. (p) Others;] 3. Calendaring or other rolling machines other than for metals or glass and cylinders therefor 4. Centrifuges, including centrifugal dryers 8421.11.00 (a) cream separators 8421.12.00 (b) cloth dryers 8421.99.00 (c) parts 192[8421.19.10 (d) Bowl Centrifuges 8421.19.20 (e) Basket Centrifuges 8421.19.30 (f) Continuous automatic Centrifuges 8421.19.40 (g) Self Cleaning Centrifuges 192. Added by Act No.4 of 2009. (1) (2) (3) 8421.19.50 (h) Decanter Centrifuges Horizontal Bowl 8421.19.60 (i) Screw Conveyor Centrifuges 8421.19.91 (j) Other for Chemical Industries. 8421.19.99 (k) Other Filtering/Purifying Machines and Apparatus for Liquids.] 5. 8422.20.00 Machinery for cleaning or drying bottles or other containers. 6. 8422.30.00 Machinery for filling, closing, ceiling or labeling bottles, canes, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similarly containers; machinery for aerating machinery. 7. 8422.40.00 Other packing or wrapping machinery (including heat- shrink wrapping machinery) 8. 8422.90 Parts of machinery of heading 8422 9. 8424.30.00 Steam or sand blasting machines and similar jet projecting machines 10. 8424.90.00 Parts of machinery of sub-heading 8424.30.00. (2) (3) 11. Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm type machinery 12. 8438.30.10 Sugar manufacturing machinery 13. 8438.90.10 Parts of sugar manufacturing machinery 14. Tea leaf rolling or cutting machine Indsam Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paper board. Other machinery for making up paper pulp, paper or paper board, including cutting machines of all kinds 17. Machinery, apparatus and equipment for type founding or typesetting, for preparing or making printing blocks, plates, cylinders and other printing components, blocks, plates, cylinders and lithographic stones, prepared for printing (1) (2) (3) purposes (planed, grained or polished) 18. Printing machinery used for printing by means of the printing type, block, plates, cylinders and other printing components; Inkjet printing machines, machines for uses ancillary to printing. 19. Machines for extruding, drawing, texturing or cutting man-made textile materials 20. Machines for preparing textile fibres, spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447. | r textile 21. 8446 22. 8447 Weaving machines (looms) Knitting machines, stich bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting (1) (2) (3) 23. India Auxiliary machinery for use with machines of heading 8444, 8445, 8446, or 8447 (for example, dobbies, jacquards. automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 24. Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or leather, other than sewing machines 25. Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 26. Metal rolling mills and rolls therefor 27. Machining centers, unit construction machines 9 single station and multistation transfer machines for working metal 28. Lathes (including turning centers) for removing metal 29. Machines-tools (including way-type unit head machines), drilling, boring, milling, treading or tapping by removing, metal other than lathes. 30. Machine tools for deburring, sharpening grinding, honing, lapping, polishing, or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461. 31. Machine tools for planning, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting off and other machine tools working by removing metal, or cermets, not elsewhere specified or included. 32. Machine tools (including presses) for working metal by forging, hammering or die-stamping machines tools (including presses) for working metal by bending, straightening, (1) (2) flattering, shearing, punching or notching, presses for working metal or metal carbides, not specified above. Other machine tools for working metal, or cermets, without removing material 34. 8464.10.10 Granite cutting machines or equipments 35. 8464.20.00 Grinding or polishing machine 36. India Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 37. Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self- opening die heads, dividing heads and other special attachments for machine tools; tool holders for any type of tool, for working in the hand 38. Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting other than those of heading 8515, gas operated surface tempering machines and appliances. 39. Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand. 40. Machinery for working rubber or plastics or for the manufacture of products from these materials not elsewhere specified 41. Machinery for preparing or making up tobacco, not specified or included elsewhere in the chapter 84 (2) (3) 42. Machines and mechanical appliances having individual functions, not specified or included elsewhere 43. Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metals (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. 44. India containing electric. Machinery parts not connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in chapter 84. 45. Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel 46. 8543.30.00 Machines and apparatus for electroplating, electrolysis or electrophoresis 47. 8803 Parts or items of heading 8801 or 8802 48. Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, woods, textiles, paper, plastic) 49. Machinery for photography.] 193 [50. Clean Air Ventilation Systems/ Air Handling Systems and the parts thereof, used in Pharmaceutical Industry.] 194[51. Parts of central heating boilers other than those of heading 8402. 52. Parts of auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economizers, super heaters, soot removers, gas recovers); condensers for steam or other vapour power units. 53. Parts of producer gas or water gas generators, with or without their purifiers; Acetylene gas generators and similar water process gas generators with or without their purifiers. 193. Sl. No. 50 added by Act No.20 of 2009. 194. Sl. Nos. 51 to 57 added by Act No.21 of 2011. 54. Parts of steam turbines and other vapour turbines 55. Parts including regulators of hydraulic turbines, water wheels, and regulators therefor. 56. Parts of turbo-jets, turbo- propellers and other gas turbines. 57. Toothed wheels, chain sprockets and other transmission elements presented separately;] S mat isa preso 103. Tools and Instruments that is to say,- Sl. No. Heading No. Description of goods 1. Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 2. Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt cropers, perforating purchases and similar hand tools. 3. 8204 Hand operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. 4. 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; below lamps; vices; clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand-or pedal-operated grinding wheels with frame works 5. Tools of two or more of the headings 8202 to 8205 put-up in sets for retail sale 6. Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving,), including dies for drawing or extruding metal, and rock drilling or earth boring tools 7. Knives and cutting blades, for machines or for mechanical appliances 8. 8209 Plates, sticks, tips and the like for tools, unmounted of cermets 9. 8210 Hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of Food or Drink 10. Scissors, tailors' shears and similar shears, and blades therefor 8456 Machine-tools for working any material by removal of material, by laser or other light or phton beam, ultrasonic, electro- discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes 11. Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor 12. Direction finding compasses; other navigational instruments and appliances 13. 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 14. Balances of a sensitivity of 5 cg or better, with or without weights 15. Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, retractors, drawing sets, slide rules, disc calculators); instruments for measuring length for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this Chapter 16. Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus, ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 17. Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 18 9022 alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, x-ray tubes and other e-ray generators, high tension generators, control panels, and desks, screens, examination or treatment tables or chairs and the like 19. Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygro meters and psycho meters, recording or not and any combination of these instruments. 20. Instruments and apparatus measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gages, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032. 21. 9027 Instruments and apparatus for physical or chemical analysis (for example, polarymeters, refractometers, spectrometers, gas or smoke anlaysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound, or like (including exposure meters); micro tomes. 22. Revolution counters, production counters, taxi meters, milometer, pedometers and the like, speed indicators and tacho meters, other than those of heading 9014 or 9015; stroboscopes; 23. Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028, of instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other ionizing radiation. (1) (2) 24. Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors 25. Automatic regulating or controlling instruments and apparatus. 104. Bolts, Nuts thereaded or tapped and screws of base metal or alloys thereof including bolt ends, screws, studs, screw studding, self tapped screws, screw hooks and screw rings. odz 105. All hardware of base metal or alloys and other hardware items like locks, woven wire nettings, mesh, cloth slieves, and chain link of all metals. 106. Biomass briquettes 195 [107. (a) Preserved fruits, vegetables, meat, poultry, sea foods and fish sold in sealed containers or in a frozen state. (b) Fruit jams, jelly, fruits squash, 196[fruit pulp], fruit juices and fruit drinks but excluding aerated fruit drinks; (c) Cottage cheese (paneer), Pickles, sauces, porridge, marmalade, honey;] 108. Katha 109. Wet dates 110. Cups, plates and glasses made of paper 195. Substituted by Act No.28 of 2008. 196. Inserted by Act No.13 of 2013. 111. Medical equipments/devices and implants 112. Papad 113. Optical goods that is to say SI No. Heading No. Sub- Heading No. Description of goods 9004.90 Spectacles and goggles 9004.10.00 Sun glasses, Spectacle glasses or lenses 9001.40 (i) of glass 9001.50.00 (ii) of other material Frames and mountings for spectacles, goggles or the like and parts thereof 9001.30 Contact lenses Lense cleaning liquid 9002.19.00 Intra ocular lens; Explanation - I: The Goods mentioned at entry 57 shall be other than those described in column (3) of First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957]. 197[114. Tea 115. Cashewnut and kernel 116. Sales of goods other than Petrol, all kinds of Diesel Oils including C9, petroleum gases, lubricants, other minor 197. Sl. Nos.114 to 118 added by Act No.5 of 2007. petroleum products, Liquor, Automobiles, tyres and tubes and Cement, by a Registered Dealer to,- (a) The State Government Departments. (b) Andhra Pradesh Power Generation Corporation (APPGENCO) incorporated as a company under the provisions of Companies Act. (c) Transmission Corporation of Andhra Pradesh (APTRANSCO) incorporated as a company under the provisions of Companies Act. (d) Central Power Distribution Company of Andhra Pradesh Limited (APCPDCL). (e) Southern Power Distribution Company of Andhra Pradesh Limited (APSPDCL) Distrib a Con ode (f) Eastern Power Distribution Company of Andhra Pradesh Limited (APEPDCL) (g) Northern Power Distribution Company of Andhra Pradesh Limited (APNPDCL). 198[(h) The Kuppam Rural Electric Co-operative Society Limited, Kuppam (i) The Cheepurupalli Rural Elecrtic Co-operative Society Limited, Cheepurupalli, Vizianagaram District. (i) The Anakapalle Rural Electric Co-operative Society Limited, Kasimkota.] 198. Added by Act No.38 of 2007. [(k) Co-operative Electric Supply Society Limited, Sirsilla.] [(I) Andhra Pradesh Power Development Company Limited (APPDCL)] 201[117. Ayurvedic and Homeopathic products manufactured under license issued by the licensing authorities concerned under Drugs and Cosmetics Act, 1940] 118. Molasses.] de 202[119. Goods such as components, accessories and spare parts of fire arms, weapons, guns, small arms and ammunitions sold to the ordinance factories, run by Government of India. and's 120. Tread Rubber and other material used for retreading of tyres.] [Entry 121. Sl. No. Commodity HSN Code 1. Switch made poser supply 8504.40.30 systems (SMPS Battery Chargers) 2. SMPS based Integrated power supply systems (IPS) 8504.40.90 3. Electrical Transformers (dry type) 8504.31.00 4. Inverters/Converters 8504.40.10 199. Added by Act No.15 of 2008. 200. Added by Act No.11 of 2012. 201. Inserted by Act No.5 of 2007 and subsequently substituted by Act No.28 of 2008. 202. Sl. Nos.119 & 120 added by Act No.15 of 2008. 203. Sl. Nos.121 & 122 added by Act No.4 of 2009. 5. Lt. Panels/AMF Panels/MCC 8537.10.00 Panels/PCC Panels/ Control and Relay Panels 6. ACDB/DCDB 8537.10.00 7. Parts of above Panels/ACDB/ 8538.10.10 DCDB 122. Oats]. 204[123. Mosquito nets, insect screens, Perimeter screens, Meshes for insect protection, Meshes for gardening and agro meshes made up of plastic (Polymer) and articles thereof.] 205[124. All kinds of Portable Power Generator sets] 206[125. Lime, Burnt Lime, Lime Stone, Products of Lime, Dolomite and other White washing materials including Cem Powder other than White Cement. 126. Purified Packaged drinking water in bulk containers/ cans and sachets but excluding aerated, mineral, distilled, medicinal, ionic, battery and demineralized water.] 207 [127. Cotton fabrics, manmade fabrics, wollen fabrics, textile made ups, bed sheets, pillow covers, towels, blankets, travelling rugs, curtains, embroidery articles excluding fabrics, made ups and garments made from handloom/khadi cloth or produced and sold by the power loom units in the State to dealers registered under the Act only at the point of sale in the hands of power loom units; 204. Added by Act No.20 of 2009. 205. Added by Act No.9 of 2010 and again substituted by Act No.13 of 2013. 206. Added by Act No.21 of 2011. 207. Sl. Nos.127 & 128 added by Act No.11 of 2012. 128. Sugar excluding Khandasari Sugar.] 208[129. Bodies built on chassis of Motor Vehicles; 130. Plastic Moulded Furniture, purely made of Plastic and not containing any other material like Steel, Aluminium, Wood and Glass, etc.] 209[131. cell phones/mobile phones.] Note :- (1) The Headings or sub-headings, as the case may be, listed under column Nos. (2) & (3) above are the HSN Codes under the Central Excise Tariff Act, 1985 (5 of 1986). jon of Note :- (2) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this notification. Note :- (3) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification. Note :- (4) Subject to Note 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise 208. Added by Act No.13 of 2013 209. Added by Act No.8 of 2017. Tariff, then all the commodities covered for purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification. Note :- (5) Where the description against any heading or sub-heading is shown as "other", then the interpretation as provided in Note 2 shall apply. 210 [Note :- (6) In order to claim reduced rate of tax of 4% under the entry 100, the dealer shall be in possession of a declaration in the Form, as may be prescribed, and issued by the dealer purchasing such commodities for the purpose of using them as Industrial Inputs.] (See sub-section (3) of section 4) Goods Taxable at Standard Rate (RNR) of 211[14.5 %] All Goods other than those specified in Schedules I, III, IV and VI. SCHEDULE - VI (See sub-section (5) of section 4) Goods subjected to tax at special rates Item No. Description Point of levy Rate of tax 212[1- Indian Made Foreign Liquor A. (other than Beer, Wine and Ready to drink varieties) bottled and/or packed in India as per the provisions of Telangana Excise Act, 1968, At the point 70% of first sale in the State. 210. Added by Act No.28 of 2008. 211. Substituted by Act No.9 of 2010. 212. Substituted by Act No.9 of 2017. but excluding Toddy and Arrack. 1-B. Beer bottled and/or packed At the point 70% in India as per the provisions of first sale of the Telangana Excise Act, in the State. 1968. 1-C. Ready to drink varieties At the point 70% bottled and/or packed in of first sale India as per the provisions of in the State. the Telangana Excise Act, 1968.] 213[1- Foreign Liquor bottled At the point 70% D. and/or packed outside India of first sale in the State. 1-E. Liquor sold by Military Canteens holding licences in Form CS-1 and CS-2 under the provisions of The Telangana Excise (Grant of licence of selling by in-house and conditions of licence) Rules, 2005. At the point 70% of first sale in the State 1-F. Privilege fee on all liquors, At the point 70% bottled and packed as per of first sale the provisions of the in the State. Telangana Excise Act, 1968 (including imported liquor) whether bottled/packed in India or outside India but excluding toddy and arrack under the provisions of the following rules ;- 213. Substituted by Act No.13 of 2013. (i) Rule 16(9) of the Telangana Excise (Grant of license of selling by shop and conditions of license) Rules, 2012. (ii) Rule 10-A of the Telangana Excise (Grant of license of selling by bar and conditions of license) Rules, 2005. (iii) Rule 12 of the Telangana Excise (Grant of license of selling by in-house and conditions of license) Rules, 2005.] Code 214[1- Wine bottled and / or At the point 70% G. packed in India as per the of first sale provisions of the Telangana in the State. Excise Act, 1968.] 215[1- Draught Beer produced and At the point 70%] H. sold by micro breweries. of first sale in the State. 2. Petrol At the point 216[35.20%] of first sale in the State 3. Aviation motor spirit and any other motor spirit At the point 217[33%] of first sale in the State 4. Aviation turbine fuel At the point 8[16%] of first sale in the State. 214. Added by Act No.9 of 2017. 215. Added (1-H) by Act No.25 of 2017. 216. Substituted by Act No.9 of 2016. 217. Substituted by Act No.34 of 2006. 218. Substituted by Act No.9 of 2010. 5. 219 [All Kinds of Diesel Oils At the point [27%] including C-9] of first sale in the State 221 [6. Tobacco products including At the point 20%] of first sale Gutkha, Khara Masala, Kimam, Dokta, Zarda, Sukha in the State. or Surthi and Cigarettes except those specified in Schedule-I.] [Explanation -I :- For the purpose of items 223[(1-A to 1-H)] when any distillery or brewery or any dealer sells liquor to the Government of Telangana with the Telangana State Beverages Corporation Limited acting as its agent, or Canteen Stores Department, the sale by the Government of Telangana with the Telangana State Beverages Corporation Limited, acting as its agent or Canteen Stores Department shall be deemed to be the first sale. Explanation - II :- For the purpose of items 223 [(1-A to 1-H)] sale of liquor by any distillery or brewery or any dealer to the Government of Telangana with the Telangana State Beverages Corporation Limited acting as its agent or Canteen Stores Department shall be exempt from tax under the Act.] 224 [Explanation - III :- For the purpose of item 1-A: (a) Basic price means: Ex-factory price + Cost of Bottles + Cost of packing material + Freight + Insurance + Handling charges and import fee, if any. 219. Substituted by Act No.34 of 2006. 220. Substituted by Act No.9 of 2016. 221. Added by Act No. 11 of 2012. 222. Substituted by Act No.11 of 2016. 223. Substituted by Act No.25 of 2017. 224. Substituted by Act No.13 of 2013. (b) Case means: (i) Indian Made Foreign Liquor (other than Beer, Wine and Ready to Drink varieties): 9 numbers of 1000ml. or 12 numbers of 750 ml. or 24 numbers of 375 ml. or 48 numbers of 180 ml. or 96 numbers of 90 ml. or 150 numbers of 60 ml. bottles of Indian Made Foreign Liquor; (ii) Beer: 12 numbers of 650 ml. or 24 numbers of 330 ml. bottles or 24 numbers of 500 ml. in cans; (iii) Wine: 9 numbers of 1000 ml. or 12 numbers of 750 ml. or 24 numbers of 375 ml. or 48 numbers of 180 ml. or 96 numbers of 90 ml. or 150 numbers of 60 ml. bottles; (iv) Ready to Drink Varieties: 24 numbers of 250 ml. bottles or 24 numbers of 275 ml. bottles or 24 numbers of 330 ml. bottles.] 225 [Explanation-III-A: The amendment issued to item 1 in the notification issued in G.O Ms. No. 1229, Revenue (CT.II) Department, dated 20-06-2005, shall be deemed to have come into force w.e.f 1-4-2005, in so far as it relates to the stocks of liquor costing more than Rs.700 per case held by M/s. Andhra Pradesh Beverages Corporation Limited, as on 01-04-2005, and sold thereafter with old MRP stickers and at the old billing rates as per the orders issued by the Government in G.O.Rt.No.399, Revenue (Excise-II) Department, dt.31-03-2005.] Explanation -IV :- For the purpose of items 2, 3, 4 and 5 a sale by one oil company to another oil company shall not be deemed to be the first sale in the State. Accordingly any sale by one oil company to any other person (not being an 225. Inserted by Act No.23 of 2005. oil company) shall be deemed to be the first sale in the State. Note: The expression 'oil company' in this Explanation means,- (a) Hindustan Petroleum Corporation Limited (b) Indian Oil Corporation Limited (c) Bharat Petroleum Corporation Limited (d) Indo-Burma Petroleum Company Limited (e) Chennai Petroleum Corporation Limited (f) Reliance Industries India (g) Reliance Petro Marketing Private Ltd., (h) Reliance Petroleum Private Ltd., (i) Oil and Natural Gas Commission; and (j) Such other oil company as the Government may from time to time, by notification in the Gazette specify in this behalf. [(k) Shell India Marketing Private Limited] [(I) M/s Essar Oil Limited (m) Numaligarh Refinery Limited] 226. Added by Act No.34 of 2006. 227. Added by Act No.4 of 2009. 228[(n) M/s. Shell MRPL Aviation Fuels and Services Private Limited.] IndiaCode 228. Added by Act No.20 of 2009.