Machinery and electrical/electronic goods - 47/95 - Customs -Tariff

Machinery and electrical/electronic goods Notification No. 47/95-Cus. Dated 16-3-1995 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 exempts the goods specified in column (3) of the Table hereto annexed and falling under Chapter or heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in column (2) of the said Table, when imported into India, from so much of that portion of the duty of Customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, specified in the corresponding entry in column (5) of the said Table. TABLE S.No. Chapter or heading No. or sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 84 or 85 Computer numerical control systems. 25 per cent. ad valorem If,- (i) the goods are imported for use in machine tools; and (ii) the importer executes a bond, in such form and for such sum as may be specified by the Assistant Collector of Customs, binding himself to pay on demand in respect of such computer numerical control systems as are not proved to the satisfaction of Assistant Collector of Customs to have been used in the machine tools, an amount equal to the difference between the duty which would have been levied on such systems but for the exemption contained herein and that paid at the time of importation. 2. 84 or 85 Parts of computer numerical control systems 25 per cent. ad valorem If,- (i) the goods are imported for initial setting up, assembly or manufacture of such computer numerical control systems; and (ii) the importer executes a bond, in such form and for such sum as may be specified by the Assistant Collector of Customs, binding himself to pay on demand in respect of such parts as are not proved to the satisfaction of Assistant Collector of Customs to have been used for the aforesaid purpose, an amount equal to the difference between the duty which would have been levied on such parts but for the exemption contained herein and that paid at the time of importation. 3. 84.32 Rice trans-planters. 15 per cent ad valorem 4. 84 Aseptic Form Fill seal Machines 15 per cent ad valorem If imported for use in pharmaceutical industry. 5. 84.82 (i) Ball bearings all types not exceeding 60 millimeters bore diameter; and 25 per cent ad valorem If it is proved to the satisfaction of the Proper Officer of Customs that these bearings are required for permanent fitment in aircrafts (other than aeroplanes). (ii) Roller bearings inclu-ding needle roller bearings, but excluding taper roller bearings not exceeding 85 millimeters bore diameter. 6. 84.82 Flanged radial bearings of Following specifications (i) Type:ASF 107-3 (ii) Outer diameter: 34.93/35.05mm (iii) Bore diameter :12.7/12.8 mm (iv) Weight: 53 grams 25 per cent ad valorem If,- (i) the goods are imported for manufacture of wheel chairs; and (ii) the importer furnishes an undertaking to the Assistant Collector of Customs, binding himself to pay on demand in respect of such bearings as are not proved to the satisfaction of Assistant Collector of Customs to have been used for the aforesaid purpose, an amount equal to the difference between the duty which would have been levied on such parts but for the exemption contained herein and that paid at the time of importation. 7. 84.82 All goods. 25 per cent plus Rs.120 per kg. — 8. 85 Starting and ignition equipment. 25 per cent. ad valorem If adapted for use in engineering for aircraft other than aeroplane. 9. 85 Starting and ignition equipment. 25 per cent. ad valorem If designed for use in tractors excluding tractors designed for transport on roads other than earthen road. 10. 85.08 Electric cloth cutting hand shear. 25 per cent. ad valorem If designed for use in garment industry. 11. 85.45 Graphite electrodes of the kind used in furnaces. 40 per cent ad valorem