packaged-goods-cell

The Fourth Schedule — Exceptions to the unit of declaration

Commodities that may be sold by weight, measure or number otherwise than as required by rule 12(2).

(See rule 12(2))

Exceptions referred to in rule 12(2).

The following commodities in packaged form may be sold by weight, measure or number as shown against the commodity:—

Sl. No.	Commodity	Whether declaration to be expressed in terms of weight, measures or number or two or more of them
1.	Aerosol Products	Weight
2.	Acids in liquid form	Weight or volume
3.	Compressed or liquefied gas (but not liquefied petroleum gas)	Weight and equivalent volume at stated temperature and pressure
4.	Curd	Weight
5.	Electric Cables	Length or weight
6.	Electric wire	Length or weight
7.	Fencing wire	Number or weight
8.	Fruits, all kinds	Number or weight
9.	Furnace oil	Weight or volume
10.	Non edible vegetable oil	Weight or volume
11.	Edible oil, Vanaspati ghee and butter oil	Weight or volume
12.	Heavy residual fuel oil	Weight
13.	Industrial diesel fuel	Volume
14.	Honey, malt-extract, golden syrup treacle	Weight
15.	Ice cream and other similar frozen products	Weight or volume
16.	Liquid chemicals	Weight or volume
17.	Liquefied petroleum gas	Weight
18.	Nails, wood screws	Number or weight
19.	Paints other than paste paint or solid paint) Varnish varnish stains, enamels	Volume
20.	Paste paint, solid paint	Weight
21.	Rasgulla, Gulabjamun and other sweet preparations	Weight
22.	Ready-made garments	Number
23.	Sauces, all kinds	Weight
24.	Tyres and tubes	Number
25.	Yarn	Weight or length of yarn.
26.	Cosmetics including creams, shampoo, lotions and perfumes	Weight or measure

Amendment history

Notification	Date	Effect on this Schedule
G.S.R. 427(E)	5 June 2012	Entry in column 3 against serial number 15 substituted
G.S.R. 722(E)	6 October 2023	Entry in column 3 against serial number 11 substituted