S. No. Article or thing 1. Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.) 2. Aerated branded beverages 3. Pollution-causing paper and paper products

PART B FOR THE STATE OF HIMACHAL PRADESH AND THE STATE OF UTTARANCHAL S. Activity or article or thing Excise Sub-class under No. classification National Industrial Classification (NIC), 1998 1. Tobacco and tobacco products including cigarettes and pan masala 24.01 to 24.04 1600 and 21.06 2. Thermal Power Plant (coal/oil based) 40102 or 40103 3. Coal washeries/dry coal processing 4. Inorganic Chemicals excluding medicinal grade oxygen (2804.11), medicinal grade hydrogen Chapter 28 peroxide (2847.11), compressed air (2851.30) 5. Organic chemicals excluding Provitamins/ vitamins, Hormones (29.36), Glycosides(29.39), sugars Chapter 29 24117 (29.40) 6. Tanning and dyeing extracts, tannins and their derivatives, dyes, colours, paints and varnishes; Chapter 32 24113 or 24114 putty, fillers and other mastics; inks 7. Marble and mineral substances not classified elsewhere 25.04 25.05 14106 or 14107 8. Flour mills/rice mills 11.01 15311 9. Foundries using coal 10. Minerals fuels, mineral oils and products of their distillation; bituminous substances : mineral Chapter 27 waxes 11. Synthetic rubber products 40.02 24131 12. Cement clinkers and asbestos, raw including fibre 2502.10, 2503.00 13. Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant 36.01 to 36.06 24292 powders, etc.) 14. Mineral or chemical fertilizers 31.02 to 31.05 2412 15. Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation) 3808.10 24211 or 24219 16. Fibre glass and articles thereof 70.14 26102 17. Manufacture of pulp—wood pulp, mechanical or chemical (including dissolving pulp) 47.01 21011 18. Branded aerated water/soft drinks (non-fruit based) 2201.20, 2202.20 15541 or 15542 19. Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp) 4701.00 Newsprint in rolls or sheets 4801.00 Writing or printing paper for printing of educational textbooks 4802.10 Paper or paperboard, in the manufacture of which— 4802.20

(a) the principal process of lifting the pulp is done by hand; and

(b) if power driven sheet forming equipment is used, the Cylinder Mould VAT does not exceeds 40 Inches Maplitho paper supplied to a Braille press against an indent placed by the National Institute for 4802.30 Visually Handicapped, Dehradun Others 4802.90 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household 4803.00 or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled embossed, perforated, surfact-coloured, surface decorated or printed, in rolls of a width exceeding 36 cms. or in rectangular (including square) sheets with at least one side exceeding 36 cms. in unfolded state. Kraft paper supplied to a Braille press against an indent placed by the National Institute for 4804.10 Visually Handicapped, Dehradun Kraft paper and paperboard used in the manufacture of cartons for packing of horticultural 4804.20 produce Others 4804.90 Other uncoated paper and paperboard, in roll or sheets, not further worked or processed than as 4805.00 specified in Note 2 to this Chapter. Grease-proof paper 4806.10 Glassine and other glazed transparent or translucent paper 4806.20 Others 4806.90 Straw Board, in the manufacture of which sun-drying process has been employed. 4807.91 Straw paper and other straw board, whether or not covered with paper other than straw paper. 4807.92 Other 4807.99 Carbon or similar copying papers 4809.10 Self-copy paper 4809.20 Others 4809.90 Paper and paperboard of a kind used for writing, printing or other graphic purposes. 4810.10 Kraft paper and paperboard other than that of a kind used for writing, printing or other graphic 4810.20 purposes. Other paper and paperboard 4810.90 Tarred, bituminized or asphalted paper and paperboard. 4811.10 Gummed or adhesive paper and paper-board 4811.20 Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives). Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics 4811.31 (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates. Others 4811.39 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or 4811.40 glycerol. Other 4811.90 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 4813.00 20. Plastics and articles thereof 39.09 to 39.15

PART C FOR THE STATE OF JAMMU AND KASHMIR S. No. Article or thing 1. Cigarettes/cigars of tobacco, manufactured tobacco and substitutes 2. Distilled/brewed alcoholic drinks 3. Aerated branded beverages and their concentrates.