(i) Aeroplanes — Aeroengines.
(ii) Commercial vehicle which is acquired by the assessee on or after 1.10.1998, but before 1.4.1999 and is put to use for any period before 1.4.1999 for the purposes of business or profession.
(iii) Specified life saving medical equipment
(iv) Containers made of glass or plastic used as re-fills.
(v) New commercial vehicle which is acquired on or after 1.1.2009 but before 1.10.2009 and is put to use before 1.10.2009 for the purposes of business or profession
(vi) Computers including computer software
(vii) Books, (other than books, (a) being annual publications, or (b) books owned by assesses carrying on business in running lending libraries).
(viii) Gas cylinders including valves and regulators, Direct fire glass melting furnaces used in Glass manufacturing concerns, Plant used in field operations (above ground) distribution, and Plant used in field operations (below ground), but not including kerbside pumps including underground tanks and fittings used in field operations (distribution) by mineral oil concerns.
(ix) Rollers used in Flour mills, Rolling mill rolls used in Iron and steel industry, Rollers used in Sugar works, Energy saving devices, Renewal energy devices and
(x) Wind mills and any specially designed devices which run on wind mills installed on or after 1-4-2014
(xi) Any special devices including electric generators and pumps running on wind energy installed on or after 1-4-2014
(xii) Machinery and plant, acquired and installed in a water supply project or a water treatment system and which is put to use for the purpose of business of providing infrastructure facility under section 80-IA(4)(i).
(xiii) Wooden parts used in artificial silk manufacturing machinery.
(xiv) Cinematograph films — bulbs of studio lights.
(xv) Match factories — Wooden match frames.
(xvi) Tubs, winding ropes, haulage ropes and sand stowing pipes, and Safety lamps used in Mines and quarries.
(xvii) Salt works — Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material.
(xviii) Books owned by assessees carrying on a profession, being annual publications.
(xix) Books owned by assessees carrying on business in running lending libraries.
(xx) Air pollution control equipment, Water pollution control equipment, Solid waste control equipment, Solid waste recycling and resource recovery systems.