The Warehousing Corporation Act, 1957

GOVERNMENT OF PUNJAB DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS THE PUNJAB WAREHOUSES ACT, 1957 (Punjab Act No. 2 of 1958) (As amended upto 9th March 2026) 2026 THE PUNJAB WAREHOUSES ACT, 1957 CONTENTS CHAPTER-I PRELIMINARY 1.SHORT TITLE,EXTENT AND COMMENCEMENT. 2.DEFINITIONS CHAPTER-II LICENSING OF WAREHOUSES 3.WAREHOUSEMAN. 4.APPLICATION FOR GRANT OF LICENCE. 5.CONDITIONS OF LICENCE. 6.TERM AND RENEWAL OF LICENCE. 7.NOTICE OF REFUSAL TO GRANT OR RENEW LICENCE. 8.SUSPENSION AND CANCELLATION OF LICENCE. 9.NOTICE OF SUSPENSION AND CANCELLATION OF LICENCE. 10.RETURN OF LICENCE. 11.DUPLICATE LICENCE. CHAPTER-III DUTIES OF A WAREHOUSEMAN 12.REASONABLE CARE OF THE GOODS DEPOSITED. 13.PRECAUTIONS AGAINST DAMAGE OR INJURY TO GOODS. 14.PRESERVATION OF IDENTITY OF GOODS. 15.GOODS DETERIORATING IN WAREHOUSE AND THEIR DISPOSAL. 16.DELIVERY OF GOODS. 17.LIABILITY OF WAREHOUSEMAN FOR SHORTAGE OR EXCESS IN GOODS STORED. 18.INSURANCE OF GOODS IN WAREHOUSE. 19.DISCRIMINATION PROHIBITED. 20.WAREHOUSEMAN NOT TO DEAL IN OR LEND AGAINST GOODS IN WAREHOUSE. 21.ACCOUNTS,ETC.,TO BE MAINTAINED. CHAPTER –IV INSPECTION AND GRADING OF GOODS 22.INSPECTION 23.WEIGHERS,SAMPLERS AND GRADERS TO OBTAIN LICENCES. 24.PROVISIONS REGARDING SUCH LICENCES. 25.FACILITIES TO BE GIVEN FOR WEIGHING GOODS, ETC. CHAPTER-V WAREHOUSE RECEIPTS 26.RECEIPT TO BE ISSUED. 27.RECEIPT FOR DEPOSITS IN WAREHOUSES. 28.DUPLICATE RECEIPT. CHAPTER –VI MISCELLANEOUS 29.APPEALS AGAINST CERTAIN ORDERS OF PRESCRIBED AUTHORITY. 30.NO COMPENSATION FOR SUSPENSION OR CANCELLATION OF LICENCE. 31.CONTRACTS AND AGREEMENTS IN CONSISTENT WITH ACT TO BE VOID. 32.PENALTY AND PROCEDURE. 33.------- 34.POWER TO MAKE RULES. THE SCHEDULE. THE PUNJAB WAREHOUSES ACT, 1957 (Punjab Act No. 2 of 1958) [Received the assent of the President on the 30th January, 1959, and was first published for general information in Punjab Government Gazette (Extraordinary), Legislative Supplement, dated the 6th February, 1958.] 1 2 3 4 Year No. Short Title Whether repealed or otherwise affected by the legislation 1957 2 THE PUNJAB 1. Amended by Punjab Act No.1, 1961. WAREHOUSES 2. Amended by Punjab Act No.30, 1962. ACT, 1957. 3. Amended by Punjab Act No.18 of 1965. 4. Amended by Adaptation of Punjab Laws Order, 1970. 5. Notification dated 18th April ,2018 added amendment to Schedule of the Act. An ACT to provide for the regulation and licensing of Warehouses in the State of Punjab. Be it enacted by the Legislature of the State of Punjab in Eighth Year of the Republic of India as follows: CHAPTER I PRELIMINARY Short title, 1. (1) This Act may be called the Punjab Warehouses Act, 1957. extent and commencement (2) It extends to the whole of the State of Punjab. (3) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint. 2. In this Act, unless the context otherwise requires: Definitions. a) "Cooperative Society" means a society registered or deemed to be registered under the Punjab Cooperative Societies Act, 1954, or the Cooperative Societies Act 1912, as in force in the territories which, immediately before the 1st November 1956,were comprised in the State of Patiala and East Punjab States Union; b) "depositor" means a person who has deposited goods with a warehouseman for storing and includes any person who lawfully holds the receipt issued by the warehouseman in respect of such goods and derives title thereto by a proper endorsement or transfer thereof to him by the depositor or the depositor's lawful transferee; c) "goods" means any of the articles specified in the Schedule to this Act; Provided that the Government may, by notification in the official Gazette add to or omit from the Schedule any article; d) "Government" means the Government of Punjab; e) "licensed warehouse" means a warehouse licensed under this Act; f) "person" includes any company or association or body corporate; g) "prescribed" means prescribed by rules made under this Act; h) "receipt" means warehouse receipt in the prescribed form issued by a warehouseman to a person depositing goods in the warehouse; i) "warehouse" means any building, structure or other protected enclosure which is or may be used for the purpose of storing goods on behalf of depositors but does not include cloak rooms attached to hotels, railway stations, the premises of other public carriers, and the like; j) "warehouseman" means a person who has obtained licence under this act in respect of this warehouse. CHAPTER-II LICENSING OF WAREHOUSEMAN Warehouse 3. No person shall carry on the business of a warehouseman except under licence man. granted under this Act and in accordance with such terms and conditions thereof as may, from time to time, be prescribed. Application 4. (1) Every application for a licence under section 3 shall be made in the for grant of prescribed form to the prescribed Authority. licence. (2) The prescribed authority may, on receiving such application and on payment of such fees as may be prescribed, grant a licence. 5. (1) Before granting a licence the prescribed authority licence shall satisfy Conditions itself- of licence. (a) that the warehouse is suitable for proper storage of the class or classes of goods in respect of which the licence has been applied for; (b) that the applicant is financially sound; (c) that the applicant has paid the fee prescribed for the licence and has also paid or given the prescribed security, if any. (2) The Government may, by notification in the official Gazette, add to or alter the conditions under this section. 6. Every licence granted under section 4 shall be valid for the prescribed period, Term and renewal of and may on application and payment of the prescribed fee, be renewed from time licence. to time by the prescribed authority and for the prescribed period, provided the other conditions referred to in section 5 continue to be fulfilled. Notice of 7. If the prescribed authority refuses to grant or renew grant or renew a licence refusal to under the foregoing provisions, it shall record its reasons for such refusal in writing grant or and communicate the order to the applicant by forwarding a copy thereof. renew licence. Suspension 8. (1) Every licence granted under section 4 or renewed under section 6 shall be and liable to be suspended ,cancelled or revoked either temporarily or permanently by cancellation the prescribed authority for valid reasons stated in writing and in particular if the of licence. warehouseman- a) has applied for being declared or been adjudicated as insolvent, or b) has parted, in whole or in part, with his control over the warehouse, or c) has ceased to conduct the business of such a warehouse, or d) had made unreasonable charges for the services rendered by him, or e) has in any other manner become incompetent to conduct the business of such warehouse, or f) has contravened, or failed to comply with, any of the conditions of the licence or any of the provisions of this Act or the rules made thereunder. (2) If a licence is suspended, revoked or cancelled the prescribed authority shall make an entry to that effect in the licence. Notice of 9. (1) Before passing an order for suspension, revocation or cancellation under Suspension section 8, the prescribed authority shall give notice to the warehouseman stating and the grounds on which it is proposed to suspend, revoke or cancel his licence and cancellation call upon him to show cause why the proposed action should not be taken. of licence. (2) After considering the explanation, if any, of the warehouseman, the prescribed authority may pass such order as it deems just. 10. When a licence expires or is suspended, revoked or cancelled, the Return of licence. warehouseman shall cease to work as such and shall return the licence to the prescribed authority, who shall give reasonable time to the warehouseman to enable him to wind up the business or, who may acquire the business in the manner as prescribed. Duplicate 11. (1) Where a licence granted to a warehouseman is lost, destroyed, torn, licence. defaced or otherwise becomes illegible, the prescribed authority shall issue a duplicate licence on the application of the warehouseman and on payment of the prescribed fee. (2) When a duplicate licence is issued, it shall be clearly stamped "Duplicate" and shall be marked with the date of issue of the duplicate and that of the original from the record of the office issuing the licence. CHAPTER- III DUTIES OF A WAREHOUSEMAN 12. Every Warehouseman shall take such care of the goods deposited with him Reasonable care of the as a man of ordinary prudence would take of his own goods under similar goods circumstances and conditions. deposited. 13. (1) Every warehouseman shall keep his warehouse clean and free from damp, Precautions against take all necessary goods precautions against rats and other pests, and fulfil such damage or conditions as may be prescribed. injury to goods. (2) No warehouseman shall accept such goods for deposit as are likely to cause damage to other goods which are, or may be deposited, in the warehouse. 14. Every warehouseman shall keep the goods of one depositor separate from the Preservation of identity of goods of other depositors and from other goods of the same depositor for which a goods. separate receipt has been issued, in such a manner as to permit at all times the identification and delivery of the goods deposited: Provided that where standardised and graded goods are stored in a warehouse, then, subject to any agreement between the warehouseman and a depositor, the same variety of goods belonging to different depositors may be stored together and each depositor shall be entitled only to his portion of the goods according to weight or quantity, as the case may be, as shown in his receipt. Goods 15. (1) Whenever goods deposited in a warehouse in warehouse and begin to deteriorating deteriorate from causes beyond the control of the warehouseman, he shall the forthwith give notice of such fact to the depositor, requiring him to take delivery warehouse of the goods immediately, after surrendering the receipt duly discharged and and their paying all charges due to the warehouseman. disposal. Explanation: - Loss of weight or bulk by shrinkage or dryage or gain in weight or bulk by absorption of moisture shall be deemed to amount to deterioration within the meaning of this subsection, if the loss or gain exceeds such limits as may be prescribed. (2) If the depositor does not, within a reasonable time as prescribed, comply with a notice given to him under sub-section (1), the warehouseman may cause the goods to be removed from the warehouse and sold by public auction on such conditions as may be prescribed at the cost and risk of the depositor. (3) Any person having an interest in any goods deposited in a warehouse or in the receipt for such goods may inform the warehouseman in writing of the fact and nature of his interest and the warehouseman shall keep a record thereof; and if such person requests in writing that intimation be given to him regarding the condition of the goods and agrees to pay the charges for giving such intimation, the warehouseman shall give him intimation accordingly. 16. (1) Every warehouseman, in the absence of any reasonable excuse, shall, Delivery of without unnecessary delay, deliver the goods deposited in his warehouse to the goods. depositor on demand made by him and surrender of the receipt duly discharged and payment of all charges due to the warehouseman. (2) Subject to any agreement between the warehouseman and the depositor, the depositor may take partial delivery of the goods deposited in a warehouse. 17. (1) For the purposes of sub-section(1) of section 15 and of section 16 , loss of Liability of weight or bulk by dryage or shrinkage within prescribed limits and gain in weight warehouse- man for by absorption of moisture within such limits shall not be deemed to amount to shortage or deterioration. excess in goods (2) If there is any excess in goods stored in a warehouse by absorption of stored. moisture or other causes, the warehouseman shall not be entitled thereto. (3) If there is any shortage in the goods stored in a warehouse by dryage or other causes beyond his control, the warehouseman shall not be responsible therefor. (4) In the event of a dispute arising as to whether such shortage or excess is due to dryage or absorption of moisture or is due to other causes beyond the control of the warehouseman, the matter shall be referred to the appellate authority referred to in section 29 whose decision thereon shall be final and binding. Insurance of 1[18. (1) Every warehouseman shall insure goods stored in warehouse against such goods in risks, warehouses and in such manner as may be prescribed: warehouses. Provided that a depositor may at his own cost insure his goods against other risks: Provided further that nothing contained in this sub-section shall apply to the goods deposited in a warehouse belonging to a Warehousing Corporation established under the Warehousing Corporations Act, 1962 (Parliament Act 58 of 1962) where such warehousing corporation has agreed, in the prescribed manner, to compensate the depositor against loss or damage arising from the prescribed risks. (2) Every warehouseman shall be entitled to recover from the depositor at the rate prescribed the charges for insurance in respect of the depositor's goods before delivery thereof, and where a Warehousing Corporation established under the Warehousing Corporations Act, 1962 (Parliament Act 58 of 1962), has agreed to compensate the depositor under the second proviso to sub-section (1), such corporation shall be entitled to recover from the depositor such additional charges 1 Substituted by Punjab Act No.30 of 1962,section 2 further substituted by Punjab Act No.18 of 1965 ,section 2. as it may decide, not exceeding the tariff rate of the insurance premia, for the risk which it has agreed to compensate.] 19. No warehouseman shall, in the conduct of his business, discriminate between Discrimi- nation persons desiring to avail themselves of the facilities of his warehouse: prohibited. Provided that the warehouseman shall show such preference to co-operative societies in the State and allow them such concessional rates as may be prescribed. Warehouse- 20. Notwithstanding anything contained in any other law to deal in or lend for man not to the time being in force, no warehouseman other against goods than Cooperative deal in or Society1[*******] shall, either on his own account or that of others, deal in, or lend against lend money on, goods received by him for deposit in his warehouse. goods in warehouse. Accounts 21. A warehouseman shall maintain accounts, books, and records in such form and ,etc., to be manner as may be prescribed. maintained . CHAPTER –IV INSPECTION AND GRADING OF GOODS 22. The prescribed authority may, at any time during business hours, inspect or Inspection. examine or cause to be inspected or examined any licensed warehouse, its machinery and equipment, goods deposited therein, and the account books and records relating thereto, for the purpose of satisfying itself that the requirements of this Act and the rules made thereunder are being complied with. 23. (1) The prescribed authority may, on application made in the prescribed Weighers, manner and on payment of the prescribed fee, issue licences to persons possessing Samplers and the prescribed qualification entitling them to act as weighers, samplers and graders Granders to of any goods deposited or to be deposited in a licensed warehouse and to issue obtain licences. 1 Omitted by Punjab Act No.1 of 1961,section 2. certificates as to the weight, bulk, quality or grade of the goods which they have examined. (2) The prescribed authority may appoint a Board of Arbitrators whose decisions on any complaint against weighers, samplers and classifiers or warehouseman relating to weight, quality or grade of the goods stored in the warehouse shall be final. The certificates issued by weighers, samplers and classifiers as to weight, quality or grade of the goods in the warehouse shall be binding on the warehouseman and the depositor subject to any order in appeal preferred by them to the Board of Arbitrators. (3) No person who is not licensed under this section shall act, or hold himself out, as a weigher, sampler or grader. Provisions 24. (1) Every license granted to a weigher, sampler or grader under Section 23 regarding shall be valid for the prescribed period and may, on application and payment of the such prescribed fee, be renewed from time to time for the prescribed period by licences. prescribed authority. (2)The prescribed authority may cancel any such licence after communicating to the licensee the grounds on which it is proposed to take action and giving him a reasonable opportunity of showing cause why the proposed action should not be taken. (3) The prescribed authority may suspend any such licence without such notice after recording in writing its reasons therefor. (4) The holder of any such licence shall, on the expiry thereof or the receipt of an order suspending or cancelling it, return the licence to the prescribed authority. Facilities to 25. Every warehouseman shall provide facilities for given for weighing, sampling be given for and grading any goods deposited or to be deposited in his warehouse. weighing goods,etc. CHAPTER V WAREHOUSE RECEIPT Receipt to 26. For the goods deposited in his warehouse by each depositor, the warehouseman be issued. which shall contain full particulars of the goods and be in the prescribed form. Receipt for 27. The receipt issued by a warehouseman shall, unless it is otherwise specified deposits in thereon, be transferable by endorsement and shall entitle its lawful holder to warehouse. receive the goods specified in it on the same terms and conditions as the original depositor. Explanation: - The provisions of this section shall not apply to any receipt issued by a person who has not obtained a licence under this Act. 28. If a receipt is lost, destroyed or damaged, the warehouseman shall, on Duplicate application by the depositor and payment by him of the prescribed fee, issue a receipt. duplicate receipt on such conditions as he may think fit to impose, being conditions included in the rules made under this Act. CHAPTER-VI MISCELLANEOUS Appeals 29. (1) An appeal against any order of the prescribed authority refusing to grant or against renew a licence or suspending, revoking or cancelling any such licence in respect certain of a warehouseman shall be made to such authority and within such time as may be orders of prescribed. prescribed authority. (2) The decision of such appellate authority on such appeal shall be final. No com- 30. Where any licence is suspended, revoked or cancelled under this Act, the pensation for licensee shall not be entitled to any compensation therefor, nor shall be entitled to suspension refund of any fee paid by him for the licence. or cancellation of licence. Contracts 31. Every contract or agreement which is inconsistent with the provisions of this and Act or rules made thereunder shall, to the extent of such inconsistency, be void. agreements in- consistent with Act to be void. 32. (1) Whoever- Penalty and procedure. (a) acts or holds himself out, as a licensed warehouseman without having obtained a licence under this Act, or (b) knowingly contravenes or fails to comply with any of the provisions or requirements of this Act or the rules made thereunder shall be punishable with imprisonment for a term which may extend to one year or with fine which may extend to one thousand rupees or with both. (2) Where a person committing an offence under sub-section (1) is a company or an association or a body of persons whether incorporated or not, the manager, secretary, agent or other principal officer, managing the affairs of such company, association or body shall be deemed to be guilty of such offence. 33. The prescribed authority would be entitled to forfeit the security of the warehouseman, in case the warehouseman fails to return the goods deposited within the reasonable time as provided under section 10 and 16 of the Act and the forfeited security may be used in full or part payment of the damages or losses incurred by the depositor on account of such failure of the warehouseman. 34. (1)The Government may, by notification, make rules to carry out the Penalty purposes of this Act. and procedure. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for- (a) the matters expressly required or allowed by this Act to be prescribed; (b) the form of licence granted to warehouseman; (c) the publication of the grant, suspension, revocation or cancellation of licences to warehousemen and of consolidated lists of warehousemen and licensed warehouses; (d) the charges to be levied by warehousemen for their services; (e) the books, accounts and records to be maintained by warehousemen; (f) the conduct of public auctions for the sale of goods deteriorating or about to deteriorate in licensed warehouses and the manner in which the proceeds of such sales shall be accounted for; (g) the scales of losses and gains of weight or bulk which may be sustained by goods owing to shrinkage or dryage in the one case and owing to absorption of moisture in the other; (h) the disinfection of licensed warehouses and the disinfection of goods stored therein; (i) the circumstances in which any security or bond furnished by a warehouseman may be forfeited, and the manner in which any sum falling due as a result of such forfeiture may be recovered; (j) the efficient conduct generally of the business of warehousemen; (k) the qualifications to be possessed by persons applying for the grant of licences as weighers, samplers or graders; the conditions to be inserted in their licences; the form of the certificates to be issued by them and the grounds for which the licences may be suspended or cancelled; (l) the standard weights, measures and gradations of goods to be used in licensed warehouses; (m) the authority to which and the time within which an appeal under section 29 should be made; (n) the manner of giving notices under this Act. (3) The power to make rules under this section shall be subject to the conditions of previous publication and the rules shall be laid before 1[***] of the State Legislature as soon as may be after they are made. 2[THE SCHEDULE] [See Section 2(c)] GOODS TO WHICH THE ACT APPLIES- Wheat Mung (Whole) Sarson Walnuts Maize Mung Split Toria Raw Cashewnuts (Husked) Gram Mung Split Til (Sesame) Groundnuts (pods (unhusked) & Kernels) Barley Mash Linseed Cotton Senjee Oats Moth (whole) Cotton Seed Metha Rice Moth Split Castor Seed Barseen (Husked) Bajra Flour Masur (Whole) Nigar Seed Chatala Bengali Gram Masur Split Sunflower Chari (Husked) Red Gram Kulth Copra (Ball & Cup) Guwara Jwar Peas Rapeseed Pal Fibres Paddy Beans Taramira Jute Sorghum Arher/Tur Safflower Seeds Coir & Coir (whole) Products Millet Arher/Tur Split Linseeds Wool (Husked) Wheat Flour Dal Mahua Seed Oil Cakes 1 The words "each House" omitted by the Adaptation of Punjab Laws order ,1970. 1. 2 In pursuance of the provisons to section 2(c) of the Punjab Warehouses Act, 1957 and in partial modification of the previous notifications, on the subject, the Governor of Punjab is pleased to direct that the following articles shall stand included in the Schedule to the said, Act via notification dated 18th April 2018 by GOVERNMENT OF PUNJAB DEPARTMENT OF AGRICULTURE & FARMERS WELFARE. Ragi Besan Sal Seeds Ammonium Sulphate Soyabean Lentils Ambadi Calcium Amonium Nitrate Bajra Whole Pulses Karanji Nitro Phosphate and Split Pulses Horse Gram Milled Pulses Raw Milled Raw Milled Superfine/Fine Rice Common (Coarse Rice) Black Gram Urd Whole Raw Milled Medium Ammonium (Flour) (Black Gram) Rice Phosphate Black Gram Urd Split Super-Phosphate Hyper Phosphat (Husk) (Husked) Black Gram Urd Split Parboiled Milled Fertilizer Mixture (Broken) (Unhusked) Superfine/Fine Rice CBM (Blended) Kabuli Chana Parboiled Milled Ammonium Medium Rice Chloride Rice Bran Chana Whole Parboiled Milled Bone Meal (Bengal Gram) Common(Coarse Rice) Wheat Bran Chana Split Fine Broken Rice Groundnut Oil (Husked)/Dal Chana Sooji Rajma Common Broken Castor Oil Rice Maida Lobia Hydro Generated Rolled Wheat Yellow Peas Vegetable Oil (Whole) (Vanaspati Ghee) Potato Turmeric Tomato Coriander Chillies Ginger Bleached Palm Pepper Leaf Oil Apples in CA Khasi/Darjeeling/NE Ajowan Seeds Sun Dried Raw Storage Oranges (Whole and Mango Slices and Powdered) Powder Carrots Fenugreek (Methi) Maize Oil Coconut Oil Nagpur Cumin Mahuwa Oil Grapes Mandarin Kinnow Aniseed Lemon Grass Almond Oil Sweet Lime Cardamom Vativari Oil Raisins Lemon Celery Marroti Oil Onion (Fresh or Dehydrated) Pomegranate Fennel Seeds Ginger (Fresh Garlic (Fresh or or dehydrated) Dehydrated) Red Chillies Mace Desi Ghee Dried Edible Mushrooms Coriander (Dry) Cloves Soya Bean Curry Powder Salad Oil Cinnamon Mixed Masala Mustard Oil Saffron Powders Date Palm Compounded Sesame (Til or Tejpatta Asafoetida Gingelly Oil) Seeds Bulbs Nutmeg Linseeds Oil Poppy Seeds Turmeric Frozen Processed Niger Seed Oil Lovage Tamarind Food Item of Safflower Seed Rajgira (Ramdana) horticulture Origin Oil Rice Bran Oil including those Cotton Seed Oil Salseed Oil (Fat) frozen in IQF or Blast Freezing Sunflower Seed Soya Bean Oil Salad Oil Vegetable Oil Oil (Refined) Chara (a Tamarind (with Textile Drugs and preparation of seeds without seeds) Machinery Pharmaceuticals rice) Including Gur Leather Textile Amchoor Accessories Shakar Iron & Steel Fire Bricks Chillies Synthetic resins Cotton Bales Black Pepper Inorganic heavy and plastics chemicals Poha Jute Bales Jute Machinery Organic heavy chemicals Butter Oil Cashew Kernels Rayon Fine chemicals Machinery including Tea Guar Gum Tea Machinery photographic chemicals Coffee and Isabgol Mining Sunn hemp coffee seed Machinery Rubber Makhana Metallurgical Paints, Varnishes Machinery and Enamels Arecanuts Makhana Powder Cement Synthetic Rubbers Machinery Coconuts Makhana Fried Chemical Man-Made Fibres Machinery Forest Products Guar Seed Pharmaceuticals Coke Oven by Machinery Products Agricultural Desi Chana Paper Coal tar Distillation Implements Machinery Products Soapnut Indian Sugar Iron and Steel Textile Auxiliaries (Structural's) Tobacco Raw Cotton Insecticides, Sizing materials Fungicides and including starch Other products Cotton Seed Oil Weedicides Miscellaneous of iron and steel Cake chemicals Milk Powder Refined, Bleached Portland Soaps and Deodorized Cement Palmolein Textiles Toilet Preparations Refined Soya Oil Paper and Pulp Ferro-Alloys including Paper Products Leather, Leather Goods and Pickers Cornmeal Soya meal Tobacco Iron and Steel Pipes Supari Mentha Oil Tea Chest Khandsari Nehwaseed Crude Palmolein Panels Non-Ferrous Metals Oil and Alloys Cheory and Tapioca Batons Plywood Cheory Powder Seeyal Kai Tata Salt Washing Soda Matches Lac Sugar Soda Ash Energy Food (Panjiri) Penals Fibres/Cotton Polythene X-Ray Equipment Yarn Granules and Sheet Battons Jute Gunnies Rose Mary Leaves Electrical Fans Fish Meal Hybrid Seeds Myrobalans HouseHold Arrow root Tulsi Seed Limestones Appliances such as powder Electric Irons, Heaters and the like Rabb Kalsi Certified Pally/Hassian Dry Cells Soyabean Seed Sago Certified Gram Tarpaulins Electrical Motors Seed Cement Paddy Seed Khapali (Wheat Plastic Moulded Husk) Goods Course and fine Wheat Seed Scientific Hand Tools, Small cloth Instruments Tools and The like Silk Soda/Ash Asbestos Cement Glue and Gelatin Blankets Topica Starch Coal Lignite, Sanitary Wares Paper Chicory Coke and Their Tiles Derivatives Sugar Machinery Tamarind Seed Tyres and Tubes Chinaware and Pottery Bio Fertilizer Kadukka Rubber Bundle Refractories RSS IV Miscellaneous Power Driven Other Rubber Surgical and Medical (Furniture Pumps Goods Products components, Reciprocating Defence Grinding Wheels and bobbing shuttles Centrifugal and Industries: Abrasives and the like) the Like Earth Commercial, Moving Arms and office and Machinery; Ammunition Household Telecommunicatio Fuels: Equipment; a. Bulldozers ns: a. Mineral Oil (Crude b. Dumpers Oil) a. Typewriters c. Scrapers a. Telephones b. Motor and aviation b.Calculating d. Loaders b.Telegraph spirit Machines e. Shovels Equipment c. Diesel Oil c.Air f. Drag Lines c.Wireless d. Kerosene Oil Conditioners g. Bucket Wheel Communication e. Fuel Oil d. Refrigerators Excavators Apparatus f. Diverse e.Vacuum h. Road Rollers d. Radio Receivers Hydrocarbon oils and Cleaners and the like including their blends including f.Hurricane amplifying and synthetic fuels Lanterns public address g. Lubricating oils and g.Sewing and equipment the like Knitting e. Television sets Electrical Equipment: Machines f. Tele-Printers a. Electrical lamps b. Electrical furnances c.Electrical cables and wires d.Electronic Equipment e. Storage Batteries f.Equipment for generation, transmission and distribution of electricity including transformers. Glass: Photographics a. Hollow ware Raw Film and b. Sheet and Paper; Plate Glass c. Optical Glass a. Cinema Film d. Glass Wool b. Photographic Transportation: e.Laboratory Amateur Film a. Aircraft Ware c. Photographic b.Automobile f. Miscellaneous Printing Paper (motor cars, Ware Bicycles (Their buses,trucks, Component parts motorcycles, and accessories) scooters and the Machine Tools like) Fermentation Miscellaneous Industries Industries (Alcohol & (Cigarettes) Other Products Mutton Tallow Ceramics: Insulators