Amendments to 21 notifications - 56/94 - Customs -Tariff

Amendments to 21 notifications Notification No. 56/94-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/ Depart ment of Revenue and Banking (Revenue Wing) or Department of Revenue, as the case may be, 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. 270/76-Customs, dated the 2nd August, 1976 In the said notification, for the figures and words "35 per cent. ad valorem ", the figures and words "25% ad valorem " shall be substituted. 2. No. 114/80-Cus-toms, dated the 19th June, 1980. In the said notification, - (a) for the portion beginning with the words, "from so much of that portion of the duty of customs", and ending with the words "of the said Customs Tariff Act.", the following 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. "; and (b) in the Table, Sl. No. 1 and the entry relating thereto shall be omitted. 3. No. 48/84-Cus-toms, dated the 1st March, 1984. In the said notification, for the words "forty per cent. ad valorem ", the figures and words "35% ad valorem " shall be substituted. 4. No. 106/86-Cus-toms, dated the 17th February, 1986. In the Table annexed to the said notification, in column (3), against Sl. Nos. 1 and 2, for the figures and words "35 per cent ad valorem ", the figures and words "25% ad valorem " shall be substituted. 5. No. 125/86-Cus-toms, dated the 17th February, 1986. In the said notification, - (a) 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 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 ."; (b) for the Table, the following Table shall be substituted, namely :- "TABLE S.No. Description of goods (1) (2) 1. Homogenisers. 2. On line inspection systems for filled packages. 3. Aseptic packaging materials and bags of heading Nos. 39.20, 39.21 or 39.23 and plastic lined steel drums (other than of stainless steel) with lids, in pre-flat conditions of heading No. 73.09 or 73.10. 4. Fill height detector. 5. Portable Package leak tester. 6. Transport refrigeration unit for operation between - 15 degree C to - 20 degree C for meat, fish and other sea food. 7. Individual quick freezing systems for fruits, vegetables and meat. 8. Plate Freezers. 9. Hot-break system for de-activating enzymes for fruit pulps and juices. 10. Equipment for Aroma recovery. 11. Metal detectors for food products. 12. Vapour Heat Treatment plant. 13. Pre-cooling units for flowers, fruits and vegetables.". 6. No. 161/86-Cus-toms, dated the 1st March, 1986. In the said notification, for the figures and words "35% ad valorem ", the figures and words "25% ad valorem " shall be substituted. 7. No. 390/86-Cus-toms, dated the 29th July, 1986. In the said notification,— (a) 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 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. "; and (b) in the Table, Sl. Nos. 1, 2, 3, 7 and 8 and the entries relating thereto shall be omitted. 8. No. 397/86-Customs, dated the 29th July, 1986. In the said notification,— (a) for the words "forty per cent. ad valorem ", the figures and words "35% ad valorem " shall be substituted; and (b) the first proviso shall be omitted. 9. No. 2/87-Customs, dated the 1st January, 1987. In the said notification,— (a) for the portion beginning with the words, brackets and letter "from - (a) so much of the duty of customs", and ending with the words "of the said Customs Tariff Act", the following words, brackets and letter 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 specified in the corresponding entry in column (3) of the said Table"; and (b) in the Table— (i) Sl. Nos. 4, 5, 6, 7, 8 and 12 and the entries relating thereto shall be omitted. (ii) in column (3), against Sl. Nos. 1, 2, 3, 9, 10 and 11, for the figures and words "35% ad valorem " the figures and words "25% ad valorem " shall be substituted. 10. No. 122/87-Cus-toms, dated the 1st March, 1987. In the said notification, for the portion beginning with the words "subject to the following conditions, namely:-" and ending with the words "are required for the aforesaid purposes.", the following words shall be substituted, namely :- "subject to the condition that the importer at the time of importation furnishes an undertaking to the Assistant Collector of Customs to the effect that the said machinery shall be used for the aforesaid purposes and the same shall not be sold or otherwise disposed of in any manner for a period of at least two years from the date of importation and in the event of his failure to comply with the said conditions, he shall be liable to pay an amount equal to the difference between the duty leviable on the said imported machinery but for the exemption contained herein and that already paid at the time of importation.". 11. No. l23/87-Cus-toms, dated the 1st March, 1987. In the said notification, — (i) for the portion beginning with the words "subject to the following conditions, namely:- "and ending with the words "are required for the aforesaid purposes", the following words shall be substituted, namely :- "subject to the condition that the importer at the time of importation furnishes an undertaking to the Assistant Collector of Customs to the effect that the said machinery shall be used for the aforesaid purposes and the same shall not be sold or otherwise disposed of in any manner for a period of atleast two years from the date of importation and in the event of his failure to comply with the said conditions, he shall be liable to pay an amount equal to the difference between the duty leviable on the said imported machinery but for the exemption contained herein and that already paid at the time of importation."; and (ii) in the end, the following explanations shall be added, namely :- " Explanation 1 :- For the purpose of this notification, the term "non-conventional forms of energy" shall mean solar, wind, biomass, small hydro, geothermal, tidal, ocean, human or animal energy. Explanation 2 :- For the purpose of this notification, the term "instruments, appliances or equipment which function with the aid of non-conventional forms of energy" shall mean instruments, appliances or equipment which convert the aforesaid non-conventional forms of energy into usable energy in the form of heat, motive power or electricity". 12. No. 317/87-Cus-toms, dated the 17th September, 1987. In the said notification, — (a) 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 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 ;"; (b) for the portion beginning with the words "subject to the following conditions, namely :- "and ending with the words "paid at the time of importation.", the following words shall be substituted, namely :- "subject to the condition that the importer at the time of importation furnishes an undertaking to the Assistant Collector of Customs to the effect that the said goods shall be used for the aforesaid purposes and the same shall not be sold or otherwise disposed of in any manner for a period of atleast two years from the date of importation and in the event of his failure to comply with the said conditions, he shall be liable to pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption contained herein and that already paid at the time of importation."; . (c) after the Table, — (i) the Explanation shall be omitted; (ii) the following Explanations shall be added, namely :-   " Explanation 1 . - For the purpose of this notification, selected industrial machinery means - (1) Metallurgical machinery. (2) Mining machinery. (3) Chemical machinery. (4) Sugar mill machinery. (5) Rubber machinery. (6) Food processing machinery. Explanation 2 . - In case of machines listed in the Table above, where the description of any machine includes specifications regarding precision, the machines with same description but designed for achieving better precision shall also be deemed to be included." 13. No. 18/89-Cus-toms, dated the 2nd February, 1989. In the said notification,— (a) for the portion beginning with the words, brackets and letter "from - (a) so much of the duty of customs", and ending with the words "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 ,"; (b) for the portion beginning with the words "subject to the condition, that" and ending with the words "purpose specified above.", the following words shall be substituted, namely :- "subject to the condition that the importer at the time of importation furnishes an undertaking to the Assistant Collector of Customs to the effect that the said goods shall not be sold or otherwise disposed of in any manner for a period of atleast two years from the date of importation and in the event of his failure to comply with the said conditions, he shall be liable to pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption contained herein and that already paid at the time of importation."; and (c) in the Schedule, S. No. 6 and the entries relating thereto shall be omitted. 14. No. 69/89-Cus-toms, dated the 1st March, 1989. In the said notification,- (a) 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 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 ,"; and (b) In the Table, Sl. Nos. 1, 2, 3, 4, 6, 7, 8 and 9 and the entries relating thereto shall be omitted. 15. No. 272/89-Cus-toms, dated the 10th November, 1989. In the said notification for the figures and words "35% ad valorem ", the figures and words "25% ad valorem " shall be substituted. 16. No. 216/90-Cus-toms, dated the 26th July, 1990. In the said notification, — (a) for the portion beginning with the words, brackets and figures "from - (i) so much of that portion of the duty of customs", and ending with the words "of the said Customs Tariff 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 ;"; and (b) for the portion beginning with the words "subject to the condition that", and ending with the words "grant of the aforesaid exemption.", the following words shall be substituted, namely:- "subject to the condition that the importer at the time of importation furnishes an undertaking to the Assistant Collector of Customs to the effect that the said goods shall be used for the aforesaid purposes and the same shall not be sold or otherwise disposed of in any manner for a period of atleast two years from the date of importation and in the event of his failure to comply with the said conditions, he shall be liable to pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption contained herein and that already paid at the time of importation.". 17. No. 217/90-Cus-toms, dated the 26th July, 1990. In the said notification, for the portion beginning with the words, brackets and figures "from - (i) so much of that portion of the duty of customs", and ending with the words "of the said Customs Tariff 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 ;". 18. No. 220/90-Cus-toms, dated the 26th July, 1990. In the said notification for the figures and words "25% ad valorem ", the figures and words "15% ad valorem " shall be substituted. 19. No. 84/91-Cus-toms, dated the 25th July, 1991. In the said notification, — (a) 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 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 (b) in the Table, Sl. Nos. 1 and 2 and the entries relating thereto shall be omitted. 20. No. 89/92-Cus-toms, dated the 1st March, 1992. In the said notification,- (a) for the portion beginning with the words, brackets and letter "from - (a) so much of the duty of customs", and ending with the words "of the second mentioned Act,", the following 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 ,"; and (b) condition (i) shall be omitted. 21. No. 64/93-Cus-toms, dated the 28th February, 1993. In the said notification, — (a) for the words "motor-spirit driven", the words "motor-spirit or diesel driven" shall be substituted; and (b) for the portion beginning with the words, brackets and letter "from - (a) so much of the 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 10% ad valorem ".