| Serial       No. | Description       of items | HSN       Code | 
        
            | (1) | (2) | (3) | 
        
            | 1. | Word Processing       Machines and Electronic Typewriters | 84.69 | 
        
            | 2. | Electronic       Calculators. | 84.70 | 
        
            | 3. | Computer Systems and       Peripherals, Electronic Diaries | 84.71 | 
        
            | 4. | Parts and       Accessories of HSN 84.69, 84.70 and 84.71 for items listed above | 84.73 | 
        
            | 5. | DC Micromotors,       Stepper motors of an output not exceeding 37.5 Watts. | 85.01 | 
        
            | 6. | Parts of HSN 85.01       for items listed above. | 85.03 | 
        
            | 7. | Uninterrupted Power       Supplies (UPS) and their parts | 85.04 | 
        
            | 8. | Permanent magnets       and articles intended to become permanent magnets (Ferrites). | 85.05 | 
        
            | 9. | Electrical Apparatus       for line telephony or line telegraphy, including line telephone sets with       cordless handsets and telecommunication apparatus for carries-current lien       systems or for digital line systems; videophones. | 85.17 | 
        
            | 10. | Microphones,       multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker       Sets and their parts | 85.18 | 
        
            | 11 | Telephone answering       machines | 85.20 | 
        
            | 12. | Prepared unrecorded       media for sound recording or similar recording of other phenomena | 85.22 | 
        
            | 13 | Prepared unrecorded       media for sound recording or similar recording of other phenomena        [including compact disc (CD) and digital versatile disc (DVD).] | 85.23 | 
        
            | 14. | IT software on any       media | 85.24 | 
        
            | 15. | Transmission       apparatus other than apparatus for radio broadcasting or TV broadcasting,       transmission apparatus incorporating reception apparatus,[omitted],        [cellular telephone other than cellular telephone the maximum retail price       of per unit of which exceeds rupees three thousand] | 85.25 | 
        
            | 16. | Radio communication       receivers, Radio pagers | 85.27 | 
        
            | 17. | (i) Aerials,       antennas and their parts. (ii) Parts of items at 85.25 and 85.27       listed above | 85.29 | 
        
            | 18. | LCD panels, LED       Panels and parts thereof. | 85.31 | 
        
            | 19. | Electrical       capacitors, fixed, variable or adjustable (Pre-set) and parts thereof | 85.32 | 
        
            | 20. | Electrical resistors       (including rheostats and potentio-meters), other than heating resistors. | 85.33 | 
        
            | 21. | Printed Circuits | 85.34 | 
        
            | 22. | Switches, Connectors       and Relays for up to 5 amps at voltage not exceeding 250 Volts, Electronic       fuses. | 85.36 | 
        
            | 23. | Data/Graphic Display       tubes, other than TV Picture tubes and parts thereof. | 85.40 | 
        
            | 24. | Diodes, transistors       and similar semi-conductor devices, Photosensitive semiconductor devices,       including photovoltaic cells whether or not assembled I modules or made up       into panels; Light emitting diodes; Mounted piezoelectric crystals. | 85.41 | 
        
            | 25. | Electronic       Integrated Circuits and Micro-assemblies | 85.42 | 
        
            | 26. | Signal Generators       and parts thereof. | 85.43 | 
        
            | 27. | Optical fibre cables       [and jointing kits and jointing materials thereof] | 85.44 | 
        
            | 28. | Optical fibre and       optical fibre bundles, and jointing kits and jointing materials thereof | 90.01 | 
        
            | 29. | Liquid Crystal       devices, Flat Panel display devices and parts thereof | 90.13 | 
        
            | 30. | Cathode ray       oscilloscopes, Spectrum Analysers, Crosstalk meters, Gain measuring       instruments, Distortion factor meters, Psophometers, Net work & Logic       analyser and Signal analyser. | 90.30 |