Uniform effective basic duty of 40% on specified items of Chapter 90 - 79/93 - Customs -Tariff

Uniform effective basic duty of 40% on specified items of Chapter 90 Notification No. 79/93-Cus. Dated 28-2-1993 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 (2) of the Table annexed hereto and falling within Chapter 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of 40% ad valorem . TABLE S. No. Description of the goods (1) (2) 1. Machines and appliances for testing mechanically the hardness, strength, compressibility, elasticity and the like properties of industrial materials (for example, metals, wood, textiles, paper or plastics) and parts of such machines and appliances 2. Goods falling under Heading No. 90.27 excluding exposure meters and parts thereof 3. Electrical measuring, checking, analysing or automatically controlling instruments and apparatus Explanation. - In this notification, "Electrical measuring, checking, analysing or automatically controlling instruments and apparatus" means,- (a) Instruments or apparatus for measuring or checking electrical quantities; (b) machines, appliances, instruments or apparatus of a kind described in Heading Nos. 90.14, 90.15, 90.16, 90.17, 90.24, 90.25, 90.26, 90.27, 90.29 (other than stroboscopes), or 90.31, the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled; (c) instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations; and (d) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.