The State Law
and Order Restoration Council
The Commercial
Tax Law
(The State Law and Order Restoration
Council Law No. 8/90)
The 6th Waxing Day of Hnaung Tagu,
1351 M.E.
(31st March, 1990)
The State Law
and Order Restoration Council
hereby enacts the following Law:-
Chapter I
Title, Extent and Definition
1. This Law shall
be called the Commercial Tax Law.
2. The provisions
of this Law shall extend to and
have effect within the entire
State commencing from the financial
year 1990-91.
3. The following
expressions contained in this
Law have the meanings given hereunder:
(a) Tax means the tax payable
under this Law. This expression
also
includes the penalty under this
Law;
(b) Assessee means a person
by whom tax is payable under
this Law. This expression also
includes economic organizations
of the Government, State-owned
mills and factories, trading,
and service enterprises, Development
Committee, co-operative society,
individual or individuals, amalgamated
organization or association,
company, partnership and joint-
venture;
(c) Goods mean imported articles
or produced within the country
for the purpose of sale;
(d) Service means rendering
of service on remuneration,
fee or consideration. This expression
also includes trading enterprise,
entertainment enterprise, hotel,
lodging and restaurant enterprise,
tourist enterprise and enterprises
prescribed from time to time
by the Government as a service
enterprise;
(e) Proceeds of Sale mean money
received or to be received from
sale of goods on cash basis
or on credit or other deferred
payment system or from sale
in advance system. In the case
of barter of goods it means
the value determined in doing
so. This expression also includes
cost of packing materials used
in packing goods;
(f) Proceeds of Service mean
money received or to be received
for rendering service;
(g) Producer of Goods means
a person who produces goods
in a mill,
factory or place of work owned
by him or causes goods to be
produced
by another person and sells
them;
(h) Person Rendering Service
means a person rendering service
on remuneration, fee or consideration;
(i) Importer means a person
importing goods from abroad
by land, sea or air;
(j) Landed Cost means the sum
total of the cost prescribed
under the Customs Laws for the
goods imported, the amount of
customs duty levied on such
goods and the expense incurred
in unloading;
(k) Return means the form in
which the assessee by whom tax
is payable under this Law declares
his proceeds of sale or proceeds
of service;
(1) Schedule means the schedules
annexed to this Law;
(m) Assess means the prescribing
of tax payable by the assessee
under this Law;
(n) Year means the financial
year;
(o) Assessment Year means the
year consecutive to the year
in which the proceeds of sale
or proceeds of service accrued.
Chapter II
Imposition of Tax and Liability
for Payment of Tax
4. (a) Tax shall
be imposed as shown in the schedules
on the goods produced within the
State;
(b)
Tax shall be imposed as shown
in the schedules on services rendered
within the State;
(c)
Tax shall be imposed as shown
in the schedules in respect of
goods imported from abroad.
5. The tax imposed
under section 4 is liable to be
paid by the respective producer
of goods,
person rendering service or the
importer.
6. The schedules
annexed to this Law or. the rates
of tax may be amended by the State
Budget Law for any year.
7. The provisions
of this Law shall not be applicable
to goods produced and sold or
proceeds
of service rendered solely for
a religious or charitable purpose
by any religious or
charitable organization.
Chapter III
Exemption and Relief from Tax
8. The Government
may, by notification-
(a) exempt from tax or grant
relief there from in respect
of any kind of goods, any kind
of service or any assesses;
(b) determine the amount of
proceeds of sale or proceeds
of service on which tax shall
not be imposed;
(c) in respect of any newly
established enterprise-
(1) exempt from tax or grant
relief there from on machineries,
plants or other articles imported
from abroad for installation
in a new construction;
(2) exempt from tax or grant
relief there from with a limit
of three consecutive years including
the year of commencement of
the production enterprise or
service enterprise;
(d) exempt from tax or grant
relief there from in respect
of any kind of goods produced
within the State and exported
abroad.
9. Regulations
may be prescribed in case where
it is desirous of imposing tax
only once on any production of
goods or rendering of service.
Chapter IV
Duties and Powers
10. The Director-General
of the Internal Revenue Department
shall perform the duties and exercise
the powers contained in this Law.
In addition thereto, may implement
the same by delegation of duties
to his departmental personnel.
Chapter V
Registration, sending intimation
of the Commencement
of the Enterprise
11. (a)
Whoever carries on a goods production
enterprise or a service enterprise
liable to tax shall register with
the Township Revenue Officer as
prescribed by the Regulations;
(b)
Whoever commences to engage in
the goods production enterprise
or the service enterprise liable
to tax shall send intimation of
such commencement to the Township
Revenue Officer as prescribed
by the Regulations;
(c) The Township Revenue Officer
may send intimation to any person
to register his enterprise in
accordance with the Regulations
or to send intimation of the commencement
of his enterprise.
Chapter VI
Furnishing of Monthly Return and
Payment of Tax
12. (a) Whoever
has received in any year an assessable
proceeds of sale or proceeds of
service shall furnish to the Township
Revenue Officer a monthly return
within ten days of the end of
the respective month. In addition
thereto, the tax payable under
the said return shall be paid
within ten days as aforesaid;
(b)
If the Township Revenue Officer
has reason to consider that any
person has received in any year
an assessable proceeds of sale
or proceeds of service, he may
send intimation to furnish the
monthly return and to pay the
tax due;
(c)
If the Township Revenue Officer
has reason to consider that the
tax paid under sub-section (a)
or (b) is less than the payable
tax, he may, on the basis of the
information received, compute
by estimation and demand the additional
tax payable;
(d)
The tax paid under sub-section
(a), (b) or (c) shall be set-off
against the tax due under the
assessment;
(e) The tax payable by the importer
on goods imported from abroad
under section 4, sub-section (c)
of the Law shall be collected
by the Customs Department in accordance
with the modes for the collection
of customs duties together with
the said customs duties.
Chapter VII
Furnishing of Annual Return
13. (a) Whoever
has received in any year an assessable
proceeds of sale or proceeds of
service shall furnish to the Township
Revenue Officer an annual return
for the said year within three
months of the end of the respective
year;
(b)
If the Township Revenue Officer
has reason to consider that any
person has received in any year
an assessable proceeds of sale
or proceeds of service, he may
send intimation to furnish the
annual return;
(c)
If there is any mistake, omission
in the annual return furnished
under sub-sections (a) and (b),
they may he rectified before the
assessment in made.
Chapter VII
Assessment and Refund
14. (a) The Township
Revenue Officer may assess the
tax on the basis of the annual
return furnished under section
13 if he is satisfied that the
return in respect of the proceeds
of sale or proceeds of service
is correct and complete:
(b)
The Township Revenue Officer may
call upon any assessee to attend
in person and to produce accounts
and supporting evidence if necessary,
and thereafter may assess the
tax on the basis of such accounts
and evidence if the proceeds of
sale or proceeds of service can
he correctly deduced there from;
(c)
If the proceeds of sale or proceeds
of service cannot he correctly
deduced from the accounts and
supporting evidence produced by
the assessee or if the assessee
fails to furnish the annual return
or to produce the accounts and
supporting evidence or to attend
in person, the Township Revenue
Officer may make an estimate assessment
of the tax on the basis of information
and data already received. The
Township Revenue Officer may,
before making the assessment summon
and examine any person and may
also call for information and
data required.
15. Assessment
and collection of tax shall be
made in respect of the following
without waiting till the end of
the relevant financial year as
prescribed by the Regulations:-
(a) person who is about to
leave the country for good;
(b) person who has discontinued
his business;
(c) person who provides entertainment;
(d) person who pays tax monthly
at a flat rate.
16. If the assessee
is able to produce supporting
evidence that the tax paid by
him is in excess of the amount
actually payable or if the Township
Revenue Officer discovers the
same, the excess paid shall be
refunded. The assessee is entitled
to claim the refund only within
one year from the date of receipt
of the intimation.
Chapter IX
Assessment, Re-assessment and
Rectification of Errors
17. (a) The Township
Revenue Officer may, in any year
intimate the assessee to furnish
the annual return in respect of
any of the following matters within
three years after the end of the
relevant assessment year. After
such intimation, assessment or
re-assessment may be made at any
time in accordance with the provisions
of this Law:-
(1) evade of assessment although
liable to be taxed;
(2) under assessment of tax;
provided that, if it is found
that assessment or re-assessment
is required on account of fraud,
evasion and concealment in respect
of proceeds of sale or proceeds
of service, then with the prior
approval of the Director General
of the Internal Revenue Department
assessment or re-assessment
may be made at any time after
the end of the relevant assessment
year;
(b) In proceeding under sub-section
(a) the tax shall be computed
and levied only at the rate
contained in the schedule effective
for the relevant year.
18. (a) The Township Revenue
Officer, the State or Divisional
Revenue Officer or the Revenue
Appellate Tribunal may rectify
any mistake apparent from the
record in respect of any assessment
order or appellate order passed
by him or it within three years
from the date of the order,
if the mistake was discovered
by him or if it was submitted
by the assesse or the appellant;
provided that in case of rectification
for enhancement of tax or reduction
of refund, the assessee shall
be given an opportunity to explain;
(b)
In proceeding under sub-section
(a) the tax shall be computed
and levied only at the rate
contained in the schedule effective
for the relevant year.
Chapter X
Filing of Appeal
19. (a) If the
assessee is dissatisfied, appeal
may lie to the following:-
(1) if the tax exceeds K.500,
the State or Divisional Revenue
Officer;
(2) if the tax exceeds K.
10,000 and if dissatisfied with
the decision of the State or
Divisional Revenue Officer,
the Revenue Appellate Tribunal;
(3) in respect of question
of law arising from the decision
of the Revenue Appellate Tribunal,
the Supreme Court;
(b)
The assessee has the right to
file an appeal in accordance
with the Regulation, within
one month from the date of the
order with which he is dissatisfied.
In computing the period of limitation,
the following periods shall
be excluded:-
(1) time required for obtaining
a copy of the order appealed
against;
(2) time required for obtaining
permission to appeal without
paying the tax in full.
(c)
The State or Divisional Revenue
Officer concerned, the Revenue
Appellate Tribunal or the Supreme
Court may admit an appeal, relaxing
the period of limitation mentioned
in sub-section
(b)
if there is sufficient reason;
(d)
A person desirous of filing
an appeal is entitled to do
so only in accordance with the
following:
(1) paying the tax payable
in full; or
(2) applying to the State
or Divisional Revenue Officer
and complying with the decision
of the said officer;
(e)
In disposing of the appeal, a
reasonable order may be passed
after giving the appellant an
opportunity of being heard;
(f)
If the tax is up to K. 500, the
order of the Township Revenue
Officer shall be final; if the
tax is up to K. 10,000, the decision
of the State or Divisional Revenue
Officer shall be final; if the
tax exceeds K. 10,000 and if no
question of law arises the decision
of the Revenue Appellate Tribunal
shall be final.
Chapter XI
Revision of Order passed at the
Township,
State or Divisional Levels
20. The Director
General of the Internal Revenue
Department may, in his discretion,
or on submission by an assessee
rescrutinize any order passed
by the Township Revenue Officer
and the State or Divisional Revenue
Officer, and pass an appropriate
order within three years from
the date of the aforesaid order.
Provided that, the assessee shall
have no right to submit in the
following matters:-
-
(a) in a matter ‘where
appeal may lie to the State
or Divisional Revenue Officer,
the time for appeal within
which such appeal may be
made has not expired or
the appeal is pending;
(b) in a matter where the
assessee has not complied
with section 19, sub-section
(d).
Chapter XII
Offences and Penalties
21. Whoever defaults
without sufficient reason in any
of the following matters may be
directed by the Township Revenue
Officer to pay, by way of penalty,
for each type of default a sum
not exceeding ten per cent of
the tax further payable under
the assessment concerned:-
-
(a) failure to register;
(b) failure to send intimation
of the commencement of the
enterprise;
(c) failure to furnish
the return within the time
prescribed;
(d) failure to pay the
tax due under die return;
(e) failure to comply with
the notice to appear for
examination in respect of
the assessment;
(f) failure to pay tax
within the time prescribed
or time extended for payment.
22. (a) (1) Whoever
is found to have evaded payment
of tax or concealed facts relating
to the proceeds of sale or proceeds
of service to reduce taxation
shall be given the right to disclose
in full within the time prescribed;
(2)
If such person discloses in full
within the time prescribed, he
shall pay, in addition to the
tax payable by him, a penalty
equivalent to the amount of tax
payable on account of evasion
or further payable on account
of concealment;
(3)
If such person fails to disclose
within the time prescribed or
discloses an amount which is less
than the proceeds of sale or proceeds
of service evaded and concealed,
he shall pay both the tax payable
and the penalty as contained in
clause (2) and shall also be liable
to prosecution. He may, on conviction
be punished with imprisonment
for a term which may extend to
one year or with fine which may
extend to kyats five thousand
or with both;
(b) Whoever
is found to have produced deliberately
a false return in respect of his
proceeds of sale or proceeds of
service and to have produced books
and statement of accounts which
are false or which he knows and
believes to be false, with a fraudulent
intention shall pay a penalty
equivalent to the amount of tax
payable and shall also be liable
to prosecution. He may, on conviction
be punished with imprisonment
for a term which may extend to
three years or with fine which
may extend to kyats ten thousand
or with both.
23. Whoever commits
any of the following offences
in connection with this Law shall
be prosecuted with the sanction
of the authority concerned and
shall, on conviction be punished
with imprisonment for a term which
may extend from three to seven
years: -
-
(a) giving and taking of
bribes;
(b) attempting to give
and take bribes;
(c) abetting to give and take
bribes:
(d) misusing, with a dishonest
or fraudulent intention any of
the powers. conferred by this
Law.
Chapter XIII
Recovery of Tax
24. If the assessee
fails to pay the tax and penalty
within the time prescribed or
extended. the unpaid amount shall
be deemed to be an arrear and
the assessee concerned shall be
deemed to be a defaulter and the
Township Revenue Officer shall
recover the said arrear as if
it were an arrear of income-tax.
In such recovery proceedings,
the Township Revenue Officer shall
use the modes and exercise the
powers provided in the Income-tax
Law.
Chapter XIV
Miscellaneous
25. (a) Persons
delegated under section 10 of
the Law have the power to do the
following
(1) the right to enter and
inspect any building, place
or business premises for the
relevant assessment or appeal;
(2) the right to stamp marks
of identification on the books
of accounts or documents found
during such entry and inspection
and make extracts and copies
there from;
(b) If the Township
Revenue Officer has reason to
believe that books of accounts
or documents required in any proceeding
under this Law are being withheld
or that they will not be produced
when called for, he has the power
to do the following, after obtaining
approval from the State or Divisional
Revenue Officer: -
-
(1) the right to enter
and search any building,
place or business premises;
(2) the right to seize
books of accounts or documents
found on such premises;
(c) In case
of urgency in taking action under
subsection (b), the Township Revenue
Officer may do so after recording
in writing the reasons for believing
as aforesaid, and after obtaining
a search warrant from the Township
Magistrate concerned. In taking
such action, the findings shall
be reported expeditiously to the
Township Magistrate and to the
relevant State or Divisional Revenue
Officer;
(d) If action
is taken under sub-sections (h)
and (c) it shall he done SO in
the presence of the assessee concerned
or his agent and two witnesses.
In case of seizing the books of
accounts or documents, a receipt
shall he given there for and such
books of accounts and documents
shall be retained for so long
as may be necessary for examination
thereof pending the disposal of
the assessment or appeal.
26. The modes
of assessment and -recovery in
respect of Government departments,
organizations, Government economic
organizations, State-owned mills,
factories, trade and service enterprises
may he prescribed by Regulations.
27. Where foreign
exchange is involved in the proceeds
of sale or proceeds of service
in respect of goods or service
liable to taxation tinder this
Law, the Government may, by notification
prescribe that the tax shall be
paid in such foreign exchange.
28. (a) For purposes
of assessment under this Law,
correct accounts shall he maintained
. in- the Myanmar language or
in the English language;
(b)
The Government may, by notification
prescribe the particulars to he
included in the accounts to be
maintain9d .in respect of any
kind of proceeds or any class
of assessee.
29. For the,
.purpose of carrying out successfully
the provisions of this Law. the
Government may issue the regulations,
and the Ministry of Planning and
Finance may issue the orders,
directives - and procedures.
30. Should occasion
arise to prescribe as to who is
the producer, person rendering
service or importer for the purpose
of section 4, and as to who is
required to register his enterprise
under section 11, sub-section
(a) the decision of the Director
General of the Internal Revenue
Department shall be final.
31. (a) Notwithstanding
anything contained in the Laws,
Rules, Regulations and Orders
mentioned below matters relating
to the imposition of tax and assessment
and collection thereof shall he
carried out in accordance with
the provisions of this Law with
effect from the financial year
1990-91. However the issue of
licence, pass or permit shall
continue to be made as provided
in the following
-
(1) The Burma Salt Act,
1917;
(2) The Burma Excise Act,
1917;
(3) The Cigarettes Duty
Act, 1931;
(4) The Matches (Excise
Duty) Act, 1934:
(5) Excisable Goods Rules,
1959;
(6) The Sugar (Excise Duty)
Act, 1934;
(7) The Motor Spirit Duties
Act, 1917;
(8) The Petroleum Act,
1934;
(9) The Silver (Excise
Duty) Act, 1930;
(10) The Petroleum Act
which has effect in .the
Chin Special Division under
the Chin Special Division
(Extension of Laws) Act,
1948;
(11) The Chin Special Division
Excise Rules, 1954;
(12) The Burma Salt Act
, The Burma Excise Act,
The Cigarettes Duty Act,
The Matches ( Excise Duty)
Act which have effect under
the Kachin Hill Tribes Regulations,
1985;
(13) The Shan States Excise
Order, 1925;
(14) The Sales Tax Act,
1952;
(15) The Hotel and Restaurant
Act, 1949:
(16) The Entertainment
Tax Act, 1947;
(17) The Business Premises
Tax Act, 1956;
(18) The Goods and Services
Tax Law;
(b) Notwithstanding
anything contained in the Profit
Tax Law, matters relating to the
imposition of tax and assessment
and collection of tax in respect
of persons applicable under section
4 sub-section (c), (d) or (e)
of the said Law shall be carried
out in accordance with the provisions
of this Law with effect from the
financial year 1990-91.
(c) Matters
relating to the imposition of
tax and assessment and collection
of tax for the years prior to
the financial year 1990-91 in
respect of organizations, associations
and individuals applicable under
this Law shall continue to be
carried out in accordance with
the relevant Law. Rules, Regulations
and Orders.
32. Problems
arising out of the transition
from carrying out under the. Provisions
of the Goods and Services Law
and the Profit Tax Law to carrying
out in accordance with the provisions
of this Law shall be carried out
as decided by the Minister of
the Ministry of Planning and Finance.
Sd./SawMaung
Senior General
Chairman
The State Law and Order Restoration
Council
APPENDED SCHEDULES OF
THE COMMERCIAL TAX LAW
SCHEDULE - I
GOODS NOT CHARGEABLE TO TAX
Serial
Number |
Description of Goods |
| 1. |
Paddy. |
| 2. |
Wheat, unmilled. |
| 3. |
Maize and
other cereals, unmilled. |
| 4. |
Pulses, unmilled. |
| 5. |
Groundnuts,
shelled and unshelled. |
| 6. |
Sessamum. |
| 7. |
Mustard seeds,
sunflower seeds, tarmarind
seeds, cotton seeds |
| 8. |
Oil Palm. |
| 9. |
Cotton, raw. |
| 10. |
Jute and
like fibres. |
| 11. |
Garlic, onions. |
| 12. |
Potatoes. |
| 13. |
Spices, raw
(plants, parts of plants,
nuts, seeds, etc). |
| 14. |
Spices prepared. |
| 15. |
Fruits, fresh. |
| 16. |
Vegetables,
fresh. |
| 17. |
Sugarcane. |
| 18. |
Mulberry
leaves. |
| 19. |
Plant of
Herb. |
| 20. |
Animal reed,
fresh and dried (farm products
only). |
| 21. |
Thatch, reeds
such agricultural products
not elsewhere specified |
| 22. |
Wood, bamboos. |
| 23. |
Live animals. |
| 24. |
Silk cocoons. |
| 25. |
Cane, finished
and unfinished. |
| 26. |
Honey and
bee wax. |
| 27. |
Lac. |
| 28. |
Coal and
coke. |
| 29. |
Bran and
pollard of pulses. |
| 30. |
Cake, meal
and residue of groundnuts,
sessamum,cotton seeds, rice
bran etc. |
| 31. |
Soapstocks
(of oil residue). |
| 32. |
Bleaching
substances (of oil residue). |
| 33. |
Molasses. |
| 34. |
Cotton ginned. |
| 35. |
Coir yarn. |
| 36. |
Virginia
tobacco, cured. |
| 37. |
Feathers. |
| 38. |
Umbrella
cloth. |
| 39. |
Bandages,
gauze, other surgical dressing
materials, hospital
and surgical outrit and sundries. |
| 40. |
X-ray film,
plates and other X-ray, surgical
and medicinal
pharmaceutical apparatus and
equipment. |
| 41. |
Insecticides,
pesticides, rungicides etc. |
| 42. |
Firearms
and ammunitions, within the
meaning of the Arm
Act and parts and accessories
thereof, including gun powder. |
| 43. |
Stamps all
sorts. |
| 44. |
Defence
and Military Stores and equipments. |
| 45. |
Sealing wax
and sticks. |
| 46. |
Natural gas. |
| 47. |
Petroleum,
crude. |
| 48. |
Text books,
exercise and drawing books,
all sorts of pencils |
| 49. |
Slate, slate
pencils and chalk. |
| 50. |
Shrimp paste
(ngapi). |
| 51. |
Shrimp and
fish sauces (Ngan-pya-ye). |
| 52. |
Groundnut
oil, sessamum oil, sunflower
seed oil, rice bran edible
oil, other edible oil and
oil cakes. |
| 53. |
Wheat flour
(coarse and fine). |
| 54. |
Pulses, split
and powdered. |
| 55. |
Rice, broken
rice and rice bran. |
| 56. |
Electricity
for industrial use. |
| 57. |
Fresh fish,
fresh prawn. |
| 58. |
Sterilized
and other pasteurised milk. |
| 59. |
Milk powder. |
| 60. |
Milk for
the use of infants and invalids. |
SCHEDULE -2
GOODS CHARGEABLE TO TAX AT 10
PER CENT.
(1) If the Goods are those
imported from abroad, the tax
shall be charged on the Landed
Cost;
(2) If the Goods are those
produced within the State, the
tax shall be charged on Sale
Receipt.
| Serial
Number |
Description
of Goods |
| 1. |
Ice. |
| 2. |
Condensed
milk. |
| 3. |
Jams, all
sorts. |
| 4. |
Malt and
malt flour. |
| 5. |
Soya bean
paste, soya bean sauce and
the like. |
| 6. |
Tea, preserved
and dried, excluding black
tea. |
| 7. |
Cheroot. |
| 8. |
Bread, biscuits
and cakes. |
| 9. |
Other food
stuff produced by bakery,
not elsewhere specified |
| 10. |
Food colours,
flavours and essences. |
| 11. |
Edible oils
and fats excluding rice bran
oil. |
| 12. |
Turpentine
refined. |
| 13. |
Tung oil
and turpentine raw. |
| 14. |
Cotton seed
oil, Rice bran oil, inedible. |
| 15. |
Grease, oils,
lubricants and other petroleum
products not elsewhere specified |
| 16. |
Household
medicines and other pharmaceuticals. |
| 17. |
Baking powder
and yeast. |
| 18. |
Urea fertilizers. |
| 19. |
Dyes and
Dyestuff. |
| 20. |
Chemical
elements compounds. |
| 21. |
Petroleum
coke. |
| 22. |
Chemical
and Chemical products of Petroleuni
and petroleu coke. |
| 23. |
Parts and
accessories for shoes, boots
and slippers. |
| 24. |
Chrome leather,
leather sole, leather of sheep
and goat. |
| 25. |
Aluminum
circles and plates. |
| 26. |
Raw materials
and accessories of rubber. |
| 27. |
Plastic raw
materials. |
| 28. |
Charcoal. |
| 29. |
Teak log. |
| 30. |
Hardwood
log. |
| 31. |
Poles and
posts of teak and hardwood. |
| 32. |
Newspaper,
Journal Magazine and other
printed books and publications. |
| 33. |
Papers and
paperboards. |
| 34. |
Cigarette
papers. |
| 35. |
Ink, all
sorts. |
| 36. |
Fountain
pens and ball point pens. |
| 37. |
Pins, clips,
paper fasteners and other
office stationery supplies. |
| 38. |
Cotton longyi
(coarse). |
| 39. |
Shirting,
cotton, brown, unbleached. |
| 40. |
Drills cotton. |
| 41. |
Vests. |
| 42. |
Cotton yarn. |
| 43. |
Silk yam. |
| 44. |
Ribbons,
tapes, trimmings of cotton. |
| 45. |
Workman outfits. |
| 46. |
Cotton thread. |
| 47. |
Gypsum. |
| 48. |
Baryte. |
| 49. |
Graphite. |
| 50. |
White clay,
fire clay and clay power. |
| 51. |
Soapstone. |
| 52. |
Dolomite
stone. |
| 53. |
Red, yellow
and white Ochres. |
| 54. |
Bentonite. |
| 55. |
Tarazo stone. |
| 56. |
Wakhed clay. |
| 57. |
Lead slag. |
| 58. |
Chipping
stone. |
| 59. |
Marble. |
| 60. |
Limestone. |
| 61. |
Road building
stone and sand. |
| 62. |
Tin concentrates,
tungsten concentrates, Tin/Tungsten
/ Scheelite and mixed ores. |
| 63. |
Refined lead. |
| 64. |
Zinc concentrates. |
| 65. |
Copper Matte. |
| 66. |
Nickel speiss. |
| 67. |
Antimonial
lead. |
| 68. |
Antimony
ores. |
| 69. |
Lead sulphide. |
| 70. |
Electrical
equipment for educational
and instructional purposes |
| 71. |
Saws all
sorts. |
| 72. |
Carpenters
tools and accessories. |
| 73. |
Agricultural
tools and accessories. |
| 74. |
Bottles,
all sorts. |
| 75. |
Rope of
coir, jute, Cotton and other
kinds of rope. |
| 76. |
Gunny cloth
and gunny bags. |
| 77. |
Packing materials
of paper and paperboard. |
| 78. |
|
