| S. No. | Activity or article or thing | | Excise classification | | Sub-class under National Industrial Classification (NIC), 1998 |
| 1. | Tobacco and tobacco products including cigarettes and pan masala | | 24.01 to 24.04 and 21.06 | | 1600 |
| 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 peroxide (2847.11), compressed air (2851.30) | | Chapter 28 | | |
| 5. | Organic chemicals excluding Provitamins/vitamins, Hormones (29.36), Glycosides (29.39), sugars (29.40) | | Chapter 29 | | 24117 |
| 6. | Tanning and dyeing extracts, tannins and their derivatives, dyes, colours, paints and varnishes; putty, fillers and other mastics; inks | | Chapter 32 | | 24113 or 24114 |
| 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 waxes | | Chapter 27 | | |
| 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 powders, etc.) | | 36.01 to 36.06 | | 24292 |
| 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 | | | | |
| | (b) | pulp is done by hand; and 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 Visually Handicapped, Dehradun | | 4802.30 | | |
| Others | | 4802.90 | | |
| Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household 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. | | 4803.00 | | |
| Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun | | 4804.10 | | |
| Kraft paper and paperboard used in the manufacture of cartons for packing of horticultural produce | | 4804.20 | | |
| | Others | | 4804.90 | | |
| | Other uncoated paper and paperboard, in roll or sheets, not further worked or processed than as specified in Note 2 to this Chapter. | | 4805.00 | | |
| 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 purposes. | | 4810.20 | | |
| 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 (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. | | 4811.31 | | |
| Others | | 4811.39 | | |
| Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol. | | 4811.40 | | |
| 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 | | |