Exemption from special additional customs duty to certain specified goods - 34/98 - Customs -Tariff

Exemption from special additional customs duty to certain specified goods Notification No. 34/98-Cus. Dated 13-6-1998 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (a) of clause 107 of the Finance (No. 2) Bill, 1998, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/98-Customs, dated the 2nd June, 1998, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the special additional duty leviable thereon by virtue of the provisions of sub-clause (a) of clause 107 of the said Finance Bill : Provided that in respect of the goods specified against S. Nos. 2, 3 and 4 of the said Table, the exemption under this notification shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the First Schedule to the said Customs Tariff Act. TABLE S. No. Description of goods (1) (2) 1. Goods falling under heading No. 98.03 of the said First Schedule which in terms of the Baggage Rules, 1998, are - (i) passed free of duty; or (ii) exempt from the whole of the duty of customs leviable thereon which is specified in the said First Schedule. 2. Gold and silver, - (i) including ornaments (but excluding ornaments studded with stones or pearls), imported into India or taken delivery by an eligible passenger in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), Nos. 171/94-Customs and 172/94-Customs, both dated the 30th September, 1994; (ii) imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 117/94-Customs, dated the 27th April, 1994; or (iii) imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 80/97-Customs, dated the 21st October, 1997. 3. All goods falling within the said First Schedule, which are exempt from, - (a) the whole of the duty of customs leviable thereon under the said First Schedule, and (b) the whole of the additional duty of customs leviable thereon under sub-section (1) of section (3) of the said Customs Tarrif Act. 4. All goods falling within the said First Schedule, - (a) in the case of which Free rates of duty of customs are specified in column (4) or column (5), as the case may be, of the said First Schedule, and (b) which are exempt from the whole of the additional duty of customs leviable thereon under sub-section (1) of section (3) of the said Customs Tariff Act. 5. All goods falling under sub-heading No. 2709.00 of the said First Schedule. 6. Newsprint falling under sub-heading No. 4801.00 of the said First Schedule. 7. Lightweight coated paper weighing upto 51 g/m 2 falling under heading No. 48.10 of the said First Schedule and imported by actual users for printing of magazines. 8. Goods specified against S. Nos. 171 to 175 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 23/98-Customs, dated the 2nd June, 1998, subject to the conditions, if any, specified in the annexure to that notification in relation to such goods. 9. Goods specified against S. No. 164 of the Table annexed to notification of the Government of India in the Miistry of Finance (Department of Revenue), No. 23/98-Customs, dated the 2nd June, 1998, subject to the conditions specified in the annexure to that notification in relation to such goods. 10. Goods specified against S. No. 261 in item (ii) in corresponding entry in column (3) of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 23/98-Customs, dated the 2nd June, 1998, subject to the conditions specified in the annexure to that notification in relation to such goods. 11. Goods specified against S. No. 261 in item (iv) in corresponding entry in column (3) of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 23/98-Customs, dated the 2nd June, 1998, subject to the conditions, if any, specified in the annexure to that notification in relation to such goods. 12. All goods falling within the said First Schedule, which are imported for sale as such, other than by way of high seas sale, and the importer at the time of importation or at the time of clearances of warehoused goods for home consumption under the provisions of section 68 of the Customs Act, 1962 (No. 52 of 1962), as the case may be, makes a specific declaration to that effect in the bill of entry in the manner specified below : Provided that the exemption contained herein shall not apply  area importer sells the said imported goods from a place located in an  if the where no tax is chargeable on sale or purchase of goods. "Declaration I/We hereby declare that the goods of description ......... imported under Bill of Entry No....... dated ...... are for sales purpose only. I/we declare that sale of said goods will not be effected from a place located in an area where no tax is chargeable on sale or purchase of goods. In case the said goods are disposed of in any manner in contravention of the conditions specified in notification No. 34/98-Customs, dated the 13th June, 1998, without prejudice to any other action that may be taken under any law for the time being in force, I/we undertake to pay the special additional duty of customs of Rs. ......, which is leviable on these goods, but for exemption contained in the said notification. Sd/- (Date and stamp)." 13. All goods falling within the said First Schedule and imported in terms of any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), subject to the conditions, if any, specified in the said notifications in relation to such goods : (i) 79/95-Customs, dated 31st March, 1995. (ii) 80/95-Customs, dated 31st March, 1995. (iii) 104/95-Customs, dated 30th May, 1995. (iv) 110/95-Customs, dated 5th June, 1995. (v) 111/95-Customs, dated 5th June, 1995. (vi) 148/95-Customs, dated 19th September, 1995. (vii) 149/95-Customs, dated 19th September, 1995. (viii) 28/97-Customs, dated 1st April, 1997. (ix) 29/97-Customs, dated 1st April, 1997. (x) 31/97-Customs, dated 1st April, 1997. (xi) 34/97-Customs, dated 7th April, 1997.