Exemption from auxiliary duty in excess of 30% ad valorem on specified goods - 193/92 - Customs -Tariff

Exemption from auxiliary duty in excess of 30% ad valorem on specified goods Notification No. 193/92-Cus. Dated 14-5-1992 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of the section 111 of the Finance Act, 1992 (18 of 1992), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 125/92-Customs, dated the 1st March, 1992, 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 annexed hereto and falling within the Chapters of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the auxiliary duty of customs leviable there on under sub-section (1) of section 111 of the said Finance Act as is in excess of the amount calculated at the rate of 30 per cent of the value of such goods as determined in accordance with the provisions of section 14 of the first mentioned Act. TABLE S. No. Chapter No. in the First Schedule to the Customs Tariff Act, 1975 Description of goods (1) (2) (3) 1. 26 Iron ore pellets 2. 26 Lead concentrates 3. 26 Zinc dross, ash and residues of zinc 4. 37 Colour negatives of unexposed cinemato-graph film 5. 39 (i) Polypropylene and copolymers of propy-lene (ii) Polystyrene and copolymers of styrene 6. 39 Polyvinyl Chloride and copolymers of Vinyl Chloride 7. 40 Goods falling under Heading No. 40.10 8. 48 Stereo flongs 9. 54 Viscose filament yarn below 600 deniers and cuprammonium filament yarn 10 71 Industrial diamonds 11. 84 and 85 Goods falling under the following Heading Nos. or sub-heading Nos. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),- (i) 8455.30 (ii) 8479.10 (iii) Wire coil winders falling under 8479.81 (iv) 8479.82 (v) Machinery other than for production of a commodity falling under 8479.89 (vi) 84.80 (vii) 8481.10 (viii) 8505.20 and 8505.30 (ix) 85.14 (excluding industrial and laboratory electric furnace and ovens) 12. 85 Electrical apparatus, for making and breaking electrical circuits, for the protection of electrical circuits or for making connec-tions to or in electrical circuits; resistors other than heating resistors; printed circuits; switch boards (other than telephone switch boards) and control panels; infrared and ultraviolet electric discharge lamps; electronic valves and tubes; photo-cells; insulated electric wire, cable, bars, strip and the like of any material other than copper, whether or not fitted with connectors; carbon brushes; arc-lamp carbons, battery carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes; insulators of any material; insulating fittings for electrical equipment; electrical conduit tubing and joints therefor, of base metal lined with insulating material; and electrical appliances and apparatus, having individual functions, falling under heading No. 85.43. 13. 85 Parts of goods covered by Sl. No. 12 above, falling under sub-heading Nos. 8533.90, 8538.10, 8538.90, 8539.90, 8540.91, 8540.99, 8541.90 and 8543.90 14. 86 Locomotives and tenders 15. 87 Fire-engines and parts of such fire-engines 16. 90 Machines and apparatus used in cinematographic laboratories, namely, film printing machines, film cleaning machines, cinematographic reducers and enlargers, blooping punch for sound splicing and film analyzer 17. 90 Cinematographic machines, equipments and apparatus, namely, film editing machines, re-recording, scoring and dubbing equipm-ent and sound mixing units 18. 96 Composing sticks Nothing contained in this notification shall apply to - (i) resistors of power rating upto 20 watts; (ii) electronic valves and tubes, namely :- (a) rectifying valves and tubes upto 2000 volts Peak Inverse Voltage and upto 5 Amperes current rating; (b) triodes, tetrodes, pentodes or any combination thereof; (c) cold cathode type and thermionic type which are for use as display devices; and (d) television picture tubes; (iii) relays and switches designed for use in circuits upto 100 volts and upto 10 amperes current rating; (iv) connectors, namely, plugs and sockets other than those having all the pins or contacts designed for use in circuits of 200 volts and above.