Effective rates for certain specified goods falling within Chapter 27 - 19/94 - Customs -Tariff

Effective rates for certain specified goods falling within Chapter 27 Notification No. 19/94-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 the goods specified in column (3) of the Table hereto annexed and falling under the heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in column (2) of the said Table, when imported into India, 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 (4) of the said Table. TABLE S. No. Heading No./sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) 1. 27.01 Coking coal of ash content below 12% 5% ad valorem 2. 27.01 All goods, other than those specified in S. No. 1 above 35% ad valorem 3. 27.02, 27.03 All goods 35% ad valorem 4. 27.04 All goods 25% ad valorem 5. 27.05, 27.06, 27.07, 27.08 All goods 30% ad valorem 6. 27.09 All goods 35% ad valorem 7. 27.10 Kerosene Nil 8. 27.10 Naphtha Nil 9. 27.10 All goods, other than Kerosene and Naphtha 30% ad valorem 10. 27.11 All goods 15% ad valorem 11. 27.12, 27.13, 27.14, 27.15 All goods 30% ad valorem Explanation. - For the purpose of this notification, - 1. "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of eighteen millimetres or more and is ordinarily used as an illuminant in oil burning lamps. 2. "Smoke point" shall be determined in the apparatus known as the smoke point lamp in the manner indicated in the Indian Standard Institution specification ISI: 1448 (P. 31) - 1968 as in force for the time being.