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(whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernisation of a fertilizer plant; and (b) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer
, for manufacture , and spare parts for the maintenance, of the goods at (1) above 5% 5% - - - 5 251. 84,85 or 90 the following goods for use in the textile industry, namely:- (1) machinery or equipment specified in list 31; (2) parts, for manufacture , and spare parts for the maintenance, of the goods...
http://www.elcina.com/documents/custnot21-2002.pdf