Home Notifications 1994 Customs Customs - 1994 Customs -Tariff Miscellaneous Exemption Notifications This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Effective rates for specified goods falling within Chapters 40, 41, 43, 44, 47, 48 and 97 - 38/94 - Customs -TariffExtract Effective rates for specified goods falling within Chapters 40, 41, 43, 44, 47, 48 and 97 Notification No. 38/94-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 exempts goods of the description specified in column (3) of the Table hereto annexed, and falling within Chapters, heading Nos. or sub-heading Nos. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon whch 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, laid down in the corresponding entry in column (5) of the said Table. TABLE S. No. Chapter/head ing No./ sub-heading No. Description of goods Rate Condition (1) (2) (3) (4) (5) 1. 40.01 Natural raw rubber 25 per cent. ad valorem - 2. 41 Raw hides and skins (fresh, salted, dried, pickled or limed) whether or not split, including sheep skins in wool Nil - 3. 43.01 and 43.02 All goods 10 per cent ad valorem - 4. 44.01 and 44.03 Wood chips, Wood in the rough and Wood roughly squared and half squared, but not further manufactured 15 per cent ad valorem - 5. 4407.92 and 4407.99 All goods 35 per cent ad valorem - 6. 47 Pulp derived by mechanical or chemical means from any fibrous vegetable material, except rayon grade wood pulp 10 per cent ad valorem - 7. 47 Rayon grade wood pulp 25 per cent ad valorem - 8. 4802.20 All goods 55 per cent ad valorem - 9. 48 Stereo flongs 40 per cent ad valorem If imported by a newspaper establishment. 10. 48 Filter papers 10 per cent ad valorem If imported by a manufacturer of tea bags for the manufacture of tea bags. 11. 49 Greeting cards, diaries and calendars and such number of envelopes as corres-pond to the number of such greeting cards, diaries and calendars Nil If imported by the United Nations Interna tional Children's Emergency Fund (UNICEF). 12. 49 Printed books (including covers for printed books) Nil - 13. 49.02 Periodicals (including newspapers) Nil - 14. 49.04 and 49.05 Music manuscripts and Maps and Charts Nil - 15. 49.05 Topographical plans 35 per cent. ad valorem - 16. 49.06 and 49.11 Plans, drawings and designs 35 per cent. ad valorem - 17. 49 Blank traveller cheques 20 per cent. ad valorem - 18. 97.04 Postage stamps Nil If,- (i) used; or (ii) unused but not of current or new issue in the country to which they are destined. 19. 97.05 Medals Nil - Explanation. - For the purposes of this notification, "newspaper establishment" means an establishment registered with the Registrar of Newspaper for India, appointed under section 19A of the Press and Registration of Books Act, 1867 (25 of 1867).
|