Effective rates for specified goods imported for use in leather industry - 45/94 - Customs -Tariff

Rescinded vide Notification No. 21/97-Cus dated 1-3-1997 Effective rates for specified goods imported for use in leather industry Notification No. 45/94 Cus.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, exempts goods (hereinafter referred to as the said goods) specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for use in the leather industry, from so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of 20 per cent ad valorem and the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act: Provided that in the case of the said goods listed under heading B, the importer, at the time of importation, furnishes an undertaking to the Assistant Collector of Customs, to the effect that - (a) the said imported goods shall be used for the purpose specified above; (b) an account of the said imported goods received and consumed in the place of manufacturer for the aforesaid purpose shall be maintained in the manner specified by the Assistant Collector of Customs; (c) he shall produce the extract of such account, duly certified by the manufacturer evidencing receipt of the said imported goods in the premises of the place of manufacturer, within a period of 3 months or such extended period as the Assistant Collector of Customs may allow; and (d) he shall pay, on demand, in the event of his failure to comply with the requirement of items (a), (b) and (c) 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 : Provided further that in the case of goods listed under heading B the importer, at the time of importation, shall produce a valid registration-cum-membership certificate issued by the Council for Leather Exports sponsored by the Government of India in the Ministry of Commerce. TABLE S. No. Description of goods (1) (2) A. COMPONENTS, CONSUMABLES AND OTHER ITEMS : 1. Leather, plastic, rubber coco board, masonite board or plastic board, heels with or without rubber/PVC top lift 2. Toe caps and counters for leather footwear 3. Insoles or midsoles and sheets therefor 4. Welts made from leather or plastic 5. Shoes eyelets 6. Felt Sleeves 7. Heel tips 8. Unit soles with or without heels 9. Stamping wheels 10. Patterns for leather footwear 11. Plastic or nylon tipped hammers 12. Plastic, PVC or Nylon lasts with or without steel hinges 13. Clicking boards for leather machinery 14. Harness needles for hand sewing pre-punched cards 15. Pre-punched cards 16. Leather designers kit, namely, designers knife, shoe measuring tape, designers tapes and satra vacuum former 17. Industrial sewing machine needles with leather point 18. Bell skiving knifes 19. Band knife for splitting machine 20. Cutting and clicking dies 21. Aluminium shoe forms with or without heating elements 22. Silver marking pencils or pens and refills thereof 23. Polyurethane films and polyurethane foils of thickness 0.3 mm and above but not above 0.7 mm for finishing leather 24. Non-woven material coated with thermoplastic for the manufacture of toe-counters 25. Cellulose Board Insole sheets 26. Leather board made from leather scrap for the manufacture of counters and stiffeners 27. Masonite or coco board 28. Sole leather bends 29. Styrene butadiene styrene oilbound copolymer for the manufacture of soles 30. Rubber, resin rubber, EVA or crepe sheets for soles and heels 31. Felt, all types 32. Sulphonated/sulphated/oxidised chlorinated cod oil or sul-phonated/sulphated/oxidised/chlorinated neats foot oil or sul-phonated/oxidised/ chlorinated fish oil or mixtures thereof 33. Pigment finishes for leather 34. Self basifying chrome tanning agents, aluminium tanning agents, oil tanning agents, zirconium tanning agents, basic chrome sulphate 35. Polishes, creams and similar preparations for footwear or leather 36. Casein, Resin, Acrylic and Polyurethane binders 37. Slip agents falling under heading No. 32.08 38. Lacquer and lacquer emulsion falling under heading No. 32.08 39. Preservatives falling under heading No. 29.42 40. Synthetic fat liquors (with or without hydrocarbons), non-ionic fat liquors, and mixtures thereof 41. Fatty oil or Pull Up oil 42. Syntans 43. The following solvent soluble dyes of specified hue nos.; Description Hue Nos. (i) Mordant Brown 79 (ii) Acid Brown 76, 97, 98, 126, 127, 144, 160, 161, 162, 165, 188, 194, 196, 237, 265, 270, 282, 290, 298, 303, 310, 321, 322, 355, 358, 360, 362, 373, 387, 402, 396, 422, 425, 432, 433, 434 or 447. (iii) Acid Black 50, 52, 71, 76, 82, 83, 84, 132, 172, 194, 209, 210, 213 or 221. (iv) Acid Blue 133, 134, 193, 254, 260, 312 or 349. (v) Direct Blue 59. (vi) Acid Red 97, 119, 234, 283, 362, 399, 404, 407 or 423. (vii) Direct Red 111 or 239. (viii) Acid Green 26, 68 or 111. (ix) Acid Orange 51, 78, 80, 95, 162, 168, or 170. (x) Acid Violet 80 or 90. (xi) Acid Yellow 96, 194, 204, 220 or 243. B. OTHER COMPONENTS, CONSUMABLES AND ITEMS: 1. Thio cyano methyl thio benzothiazole (TCMTB), Para chloro meta cresol (PCMC), and formulations containing any one or both of these chemicals 2. Penetrators 3. Stamping foil in strips of width not exceeding 6 inches 4. Eyelets, hooks, rings, all type locks including magnetic locks, push clips, metal handle, key chain holder, corners, puller, fancy caps, clamps, decorative rivets, decorative fittings and logos, handle holders, studs, sockets, hinges, buckels, metal frames, tacks and washers 5. Buttons, press-fasteners and snap-fasteners falling under heading No. 96.06 6. Magnetic buttons 7. Abrasive sheets falling under heading No. 6805.20 8. Shanks and welts falling under heading Nos. 73.26 or 64.06 respec tively 9. The following chemicals for the manufacture of leather chemicals : (i) Phenol (ii) Naphthalene (iii) Paraffin wax (iv) Dicarboxylic acid and mixtures thereof (v) Acrylic acid/Methacrylic acid (vi) Synthetic substitute for Sperm oil (vii) Synthetic substitute for Neats foot oil (viii) Alcohol mixture of C 9 , C 10 , C 11