Effective rate of duty for specified goods of Chapters 4 to 98 - Notification No. 36/96-Cus. - Amended - 75/96 - Customs -Tariff

Effective rate of duty for specified goods of Chapters 4 to 98 - Notification No. 36/96-Cus. - Amended Notification No. 75/96-Cus. Dated 12-9-1996 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/96-Customs, dated the 23rd July, 1996, namely :- (a) In the Table below the said notification, after serial No. 129 and the entries relating thereto, the following shall be inserted, namely :- (1) (2) (3) (4) (5) (6) "129A 84 or 85 Outboard motors for fitment to boats used for fishing operations and spares of such outboard motors which are supplied with them for maintenance 5% … 20A 129B 84 or 85 The following parts of outboard motors :- Nil 15% 20B"; 1. Connecting rod assembly 2. Crank 1, 2 and 3 3. Piston ring set 4. Coil ignition 5. Ignition coil assembly 6. Pin piston 7. Rod connecting 8. Pin crank 9. Gear adjustment 10 Lever tilt 2 11. Handle gear shift 12. Carburetor assembly 13. Pinion 14. Shift can assembly 15. Lower casing assembly 16. Propeller assembly 17. Reed valve assembly 18. Crank shaft assembly 19. Fuel pump assembly 20. Cowling bottom (b) in the Annexure to the said notification, after condition No. 20, the following conditions shall be added, namely :- Condition No. Conditions "20A. If,- (i) the importer produces a certificate from an officer not below the rank of a Deputy Secretary of the Department concerned with fisheries in the State Government to the effect that the outboard motors and spares being imported are for fitment to boats which are exclusively used for fishing operations and spares are for the maintenance of the same and recommends the grant of the concession; and (ii) the importer furnishes an undertaking to the Assistant Commissioner of Customs at the time of importation to the effect that - (a) the said outboard motors and spares shall be used for the purpose specified above; and (b). he shall pay on demand in the event of his failure to comply with (a) above an amount equal to the difference between the duty leviable on the said outboard motors and spares, but for the exemption contained herein and that already paid at the time of importation. Provided that the conditions (i) and (ii) specified above shall not apply in the case of imports of the said outboard motors and spares by and State Fisheries Corporation or any Fisheries Co-operative Federation recognised by the State Government concerned. 20B. If imported by any State Fisheries Corporation or any Fisheries Co-operative Federation recognised by the State Government concerned."