Amendments to 16 notifications - 87/94 - Customs -Tariff

Amendments to 16 notifications Notification No. 87/94-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, specified in column (2) of the Table hereto annexed, shall be amended or 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. 210/63-Cus-toms, dated the 7th September, 1963. In the said notification, for the words "for re-export within a period of one month after clearance", the words "for re-export within a period of three months or such extended period as the Assistant Collector of Customs may permit, after clearance" shall be substituted. 2. No. 45/85-Cus-toms, dated the 28th February, 1985. In the said notification,- (i) for the portion beginning with the words, brackets and letter "from - (a) so much of that portion of the duty of customs" and ending with the words "of the said Customs Tariff Act," the following words, brackets and figures shall be substituted, namely :- "from so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the rate of 25% ad valorem ,"; (ii) for conditions, (i) to (v), the following conditions shall be substituted, namely :- "(a) the goods shall be used for the aforesaid purpose; (b) the goods shall not be sold or otherwise disposed of by the importer in any manner for a period of atleast two years; (c) the importer shall, within such period as the Assistant Collector of Customs may specify in this behalf, produce a certificate from the Assistant Collector of Central Excise, in whose jurisdiction the factory manufacturing or assembling such wrist watches or parts is situated, to the effect that the goods have been installed in the importer's own factory for the manufacture or assembly of the said wrist watches or parts thereof; and (d) the importer shall execute 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 the event of his failure to comply with the conditions (a), (b) or (c) above, an amount equal to the difference between the duty leviable on the goods but for the exemption contained herein and that already paid at the time of importation." 3. No. 46/85-Cus-toms, dated the 28th February, 1985. In the said notification,- (i) for the portion beginning with the words, brackets and letter "from-(a) so much of that portion of the duty of customs", and ending with the words "of the said Customs Tariff Act,", the following words, brackets and figures shall be substituted, namely :- "from so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the rate of 20% ad valorem ,"; and (ii) for conditions (i) to (iv), the following conditions shall be substituted, namely:- "(a) the importer shall execute 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 quantity of the said horological raw materials as is not proved to the satisfaction of the Assistant Collector of Customs to have been used for the aforesaid purpose, an amount equal to the difference between the duty leviable on the said horological raw materials but for the exemption contained herein and that already paid at the time of importation; and (b) the importer shall, within such period as the Assistant Collector of Customs may specify in this behalf, produce a certificate from the Assistant Collector of Central Excise in whose jurisdiction the factory manufacturing components of the said wrist watches is situated, to the effect that the imported horological raw materials have been used in the manufacture of the said components.". 4. No. 343/86-Customs, dated the 16th June, 1986. In the said notification, - (i) for the portion beginning with the words, brackets and letter "from- (a) so much of that portion of the duty of customs", and ending with the words "of the said Customs Tariff Act,", the following words, brackets and figures shall be substituted, namely :- "from so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the rate of 25% ad valorem ,"; and (ii) the words "or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India" shall be omitted. 5. No. 85/87-Cus-toms, dated the 1st March, 1987. In the said notification, - (a) for the existing conditions (i) and (ii), the following conditions shall be substituted, namely :- "the importer furnishes, at the time of importation, to the Assistant Collector of Customs, an undertaking to the effect that- (i) the said goods specified in column (3) of the said Table (hereinafter referred to as the said goods) shall be used for the purpose specified above; (ii) the importer shall, within three months or such extended period as the Assistant Collector of Customs may specify in this behalf, produce a certificate from the Assistant Collector of Central Excise, in whose jurisdiction the factory manufacturing goods specified in column (4) of the said Table (hereinafter referred to as the finished goods) is situated, to the effect that the said goods have been used in the manufacture of the said finished goods; and (iii) the importer shall pay, on demand in the event of his failure to comply with the conditions (i) and (ii) above, an amount equal to the difference between the duty leviable on such quantity of the said goods, but for the exemption contained herein and that already paid at the time of importation.". (b) in the Table, for Sl.No. 1 and the entries relating thereto, the following S.Nos. and entries shall be substituted, namely :- (1) (2) (3) (4) (5) "1. 28 or 38 Silicon in all forms namely polycrystalline Silicon or ingots Silicon wafers (undiff-used) 30% ad valorem 1A. 38 Undiff-used silicon wafers Solar cells or solar cell modules 30% ad valorem ". 6. No. 65/88-Cus-toms, dated the 1st March, 1988. In the said notification,- (i) for the portion beginning with the words "from so much of that portion of the duty of customs" and ending with the words "forty per cent ad valorem" , the following words, brackets, letters and figures shall be substituted, namely : "from- (a) 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 of 15% ad valorem ; and (b) the whole of the additional duty of the customs leviable thereon under section 3 of the said Customs Tariff Act."; (ii) in the Table, in the heading "(C) Other Medical Equipments :", serial numbers 1 and 49 and the entries relating thereto shall be omitted. 7. No. 138/88-Customs, dated the 18th April, 1988. In the said notification, for the figures and words "25% ad valorem" , the figures and words "15% ad valorem " shall be substituted. 8. No. 144/88-Customs, dated the 27th April, 1988. In the said notification,- (i) the words and figures "Chapter 84, 85, 90, 94 or 98" shall be omitted; (ii) In the Table, after S.No. 39 and the entry relating thereto, the following S.No. and entry shall be added, namely :- (1) (2) "40. Parts of goods described against S. Nos. 1 to 39 above, when imported for manufacture of such goods". 9. No. 243/88-Customs, dated the 1st September, 1988. In the said notification, in condition (i), the words "or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India" shall be omitted. 10. No. 91/89-Cus-toms, dated the 1st March, 1989. In the said notification, for the figures and words "50% ad valorem ", the figures and words "40% ad valorem " shall be substituted. 11. No. 97/89-Cus-toms, dated the 1st March, 1989. In the said notification, condition (i) shall be omitted. 12. No. 248/89-Customs, dated the 16th October, 1989. In the said notification, condition (i) shall be omitted. 13. No. 129/90-Customs, dated the 20th March, 1990. In the said notification, for the words, letters and figures "Heading Nos. 90.21 and 90.23", the words, letters, and figures "Heading No. 90.23" shall be substituted. 14. No. 93/91-Cus-toms, dated the 25th July 1991. In the said notification, condition (i) shall be omitted. 15. No. 96/91-Cus-toms, dated the 25th July, 1991. In the said notification, for the portion beginning with the words, brackets and letter "from- (a) so much of that portion of duty of customs" and ending with the words "of the second mentioned Act,", the following words and figures shall be substituted, namely :- "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 of 25% ad valorem .". 16. No. 97/91-Cus-toms, dated the 25th July, 1991. In the said notification, in condition (i), for the words "an Additional Industrial Adviser in the Directorate General of Technical Development", the words "a Joint Director in the Department of Electronics" shall be substituted.