Exemption from auxiliary duty on specified goods - 189/92 - Customs -Tariff

Exemption from auxiliary duty on specified goods Notification No. 189/92-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 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. 121/92-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 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 the whole of the auxiliary duty of customs leviable thereon under sub-section (1) of section 111 of the said Finance Act : Provided that nothing contained in this notification shall be applicable to goods in respect of which an importer avails of the exemption from the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) contained in the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 108/92-Customs and 109/92-Customs, both dated the 1st March, 1992 and 185/92-Customs, dated the 14th May, 1992. TABLE S. No. Chapter of the First Schedule to the Customs Tariff Act, 1975 Description of goods (1) (2) (3) 1 4 Dried skim milk, that is to say dried milk powder containing not more than 4 per cent of fat, and no added ingredients 2 7 Pulses including broken pulses 3 8 Prunes and grapes, fresh and dried sultanas 4 8 Cashew nuts in shell and Bedana variety of pomegranates 5 8 (i) Almond unshelled (in soft shells); and (ii) Almond shelled (Almond Kernel) 6 10 Grains including broken grains 7 15 Tallow 8 15 Rapeseed oil 9 15 Soyabean oil 10 21 Milk foods for infants and invalids, canned or bottled 11 25 Sulphur (Crude) 12 25 or 99 Salt 13 25 Mineral phosphates, natural, imported in a form indicative of their use as fertilizers 14 25 Rock phosphate in all forms 15 27 High speed Diesel oil, Motor Spirit, Kerosene, Aviation Turbine Fuel, Diesel oil and Furnace oil 16 27 Coking coal of ash content below 12% 17 27 Raw petroleum coke and calcined petroleum coke 18 27 Coke with phosphorous content of 0.05% or below for manufacture of pig iron 19 28 Phosphoric acid for manufacture of fertilizers 20 31 Potassium Sulphate containing not more than 52% by weight of K2O and composite fertilizers 21 31 Ammonium Sulphate 22 31 Sodium Nitrate containing not more than 16.3% by weight of Nitrogen 23 37 Film strips and film slides for educational purposes 24 41 Raw hides and skins (fresh, salted, dried, pickled or limed) whether or not split, including sheep skins in wool 25 48 Newsprint for printing of newspapers, books and periodicals 26 49 and 99 Paper money, printed books (including covers for printed books), periodical (including newspapers), maps, charts, plans, drawings and designs, proofs, music manuscripts and illustrations specially made for binding in books 27 49, 97, and 99 Specimens, models and wall diagrams illustrative of natural science, medals, antique coins and postage stamps, whether used or unused 28 50 Raw silk 29 54 Acetate filament yarn 30 68 Ceramic fibre blocks (pyro blocks) for use as component parts of industrial furnaces 31 69 Refractory bricks of special shape or quality for use as component parts of industrial furnaces 32 70 Glass beads and false pearls 33 71 (a) Raw real pearls, cultured pearls and raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) falling under Heading No. 71.01 (b) Rough uncut precious stones, namely Emeralds, Saphires and Rubies unworked or uncut (c) Rough diamonds excluding industrial diamonds 34 71 Current coin of the Government of India 35 72 Ferro-molybdenum 36 81 Magnesium and magnesium alloys, unwrought 37 82 Interchangeable tools for metals working hand tools 38 84 Internal combustion piston engines, designed for use in aeroplanes and parts of such engines 39 84 Converters, ladles, ingots moulds and casting machines, of a kind used in metallurgy and in metal foundries; parts thereof 40 84 or 85 Industrial and laboratory furnaces and ovens non-electric or electric 41 90 Goods falling under heading No. 90.21 42 90 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 43 90 Voltmeters designed for mounting on switch-boards of over 250 volts 44 90 Goods falling under Heading No. 90.27 excluding exposure meters and parts thereof 45 90 Electrical measuring, checking, analysing or automatically controlling instruments and apparatus 46 99 All other goods falling under Chapter 99 Explanation. - In this notification, - (1) "motor spirit" means any inflammable hydrocarbon (including any mixture of hydrocarbons) which has its flashing point below 25° centigrade and which either by itself or in admixture with other substances is suitable for use as fuel in spark ignition engines. (2) "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has smoke point of eighteen millimetres or more and is ordinarily used as an illuminant in oil burning lamps. (3) "high speed diesel oil" means any hydrocarbon oil (excluding mineral colza oils and white spirit) which has its flash point at or above 25° centigrade and is ordinarily used as fuel in automotive engines and satisfies either of the following requirements :- (i) the oil has a smoke point of 10 millimetres or more but less than 20 millimetres; or (ii) the oil has a smoke point of less than 10 millimetres but has a viscosity of less than 50 seconds by Redwood I Viscometer at 37.8° centigrade and satisfies the following conditions :- (a) leaves carbon residue of less than ¼ per cent by weight when tested by Ramsbottom Carbon Residue Apparatus, and (b) is lighter in colour than 0.04 Normal Iodine solution when tested by colour comparison test. (4) "diesel oil" means any hydrocarbon oil which is ordinarily used as fuel in stationery diesel engines and which satisfies the following requirements :- (i) has its flash point at or above 66° centigrades; (ii) has a smoke point of less than 10 millimetres; (iii) leaves carbon residue of not less than ¼ per cent by weight when tested by Ramsbottom Carbon Residue Apparatus; (iv) is as dark as, or darker than 0.04 Normal Iodine solution when tested by colour comparison test; and (v) possesses a viscosity of less than 100 seconds by Redwood Viscometer at 37.8° centigrade. (5) "furnace oil" means any hydrocarbon oil which is ordinarily used as furnace fuel and not suitable for use in spark-ignition engines and which satisfies the following requirements :- (i) has its flash point at or above 66° centigrade (ii) has a smoke point of less than 10 millimetres (iii) leaves carbon residue of not less than ¼ per cent by weight when tested by Ramsbottom Carbon Residue Apparatus (iv) is as dark as, or darker than, 0.04 Normal Iodine solution when tested by colour comparison test, and (v) possesses a viscosity of 100 seconds or more by Redwood I Viscometer at 37.8° centigrade. (6) "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.