Amendments to six notifications - 93/94 - Customs -Tariff

Amendments to six notifications Notification No. 93/94-Cus. Dated 1-3-1994 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 directs that each of the notifications of the Government of India in the Ministry of Finance, Department of Revenue and Banking or Department of Revenue, as the case may be, specified in column (2) of the Table hereto annexed, shall be further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table. TABLE S. No. Notification No. and date Amendment (1) (2) (3) 1. No. 204/76-Customs, dated the 2nd August, 1976. In the said notification, in the end, the following Explanation shall be added, namely :- " Explanation - For the purposes of this notification, the term 'repair' shall not include activities in which the goods are subjected to re-manufacturing or reprocessing through melting, recycling or recasting." 2. No. 68/80-Customs, dated the 1st April, 1980. In the said notification, for the words "from the whole of the duty of customs leviable thereon under the said First Schedule", the words and figures "from so much 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 of 10% ad valorem " shall be substituted. 3. No. 70/81-Customs, dated the 26th March, 1980. In the said notification, - (i) for the portion beginning with the words "subject to the conditions" and ending with the figures, brackets and words "(ii) the research institution", the words "subject to the condition that the research institution" shall be substituted. (ii) in the end, the following proviso and Explanation shall respectively be added, namely :- "Provided that nothing contained in this notification shall apply in respect of the import of the said goods by a hospital. Explanation - For the purposes of this notification, the expression 'hospital' in cludes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment.". 4. No. 23/84-Customs, dated the 15th February, 1984. In the said notification, for the figures and words "45% ad valorem ", the figures and words "10% ad valorem " shall be sub stituted. 5. No. 130/86-Customs, dated the 17th February, 1986. In the Table annexed to the said notification, in column (4), for the figures and words "85% ad valorem ", wherever they occur, the figures and words "65% ad valorem " shall be substituted. 6. No. 229/88-Customs, dated the 1st August, 1988. In the said notification, - (i) in condition (b), for the words and figures "Rs. 1 crore and 50 lakhs", the words and figure "Rs. 2 crores" shall be substituted; (ii) in condition (c), for the words and figure "Rs. 3 crores", the words and figure "Rs. 5 crores" shall be substituted; (iii) in condition (f), for the words and figures "Rs. 10 lakhs" wherever they occur, the words and figures "Rs. 20 lakhs" shall be substituted; and (iv) after condition (f), the following proviso shall be inserted, namely :- "Provided that in the case of scientific and technical instrum-ents, apparatus, equipments and spare parts reimported into India after having been exported for repairs, renovations, alterations or modifications the 'aggregate CIF value' shall mean the actual cost of such repairs, renovations, alterations or modifications carried out and insurance and freight charges both ways.".