Notification No. 29/88-C.E. (N.T.), dated 21-10-1988 as amended by Notification No. 14/89-C.E.-(N.T.), dated 3-3-1989.

(2) List of goods notified under Section 110(1A) of the Customs Act, 1962 and as made applicable to Central Excise. — In exercise of the powers conferred by sub-section (1A) of Section 110 of the Customs Act, 1962 (52 of 1962) as made applicable to the duties of excise vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 68/63-Central Excises, dated the 4th May, 1963, issued under Section 12 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, having regard to the perishable nature, depreciation in the value with the passage of time, constraints of storage space and valuable nature, of the goods, mentioned in the Schedule hereto annexed, hereby specifies the said goods for the purposes of that sub-section as made applicable to the duties of excise.

1. Primary cells and primary batteries including rechargeable batteries; 
2. Wrist watches including electronic wrist watches, watch movements, parts or components thereof; 
3. All electronic goods including television sets, video cassette recorders, tape recorders, calculators, computers, components and spares thereof; 
4. All varieties of paper and paper products; 
5. All items of food, whether packed in containers or not; 
6. All varieties of drugs and medicines; 
7. Cigarettes, biris and other tobacco products; 
8. Textiles and textile articles; 
9. Photographic films; and 
10. Matches .