Crash tenders for fire fighting [Chapter 87] - 104/92 - Customs -Tariff

Crash tenders for fire fighting [Chapter 87] Notification No. 104/92-Cus. Dated 1-3-1992 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 (2) of the Table hereto annexed and falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from, - (a) so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table; and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, for the goods specified in Sl. No. 1 of the said Table, subject to the conditions, - (i) that in the case of import of finished crash tenders and similar other appliances for fire fighting operations covered by Sl. No. 1 of the said Table, the importer produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Home Affairs that the said equipments are imported by a Fire Service administered by the Central Government or the Government of any State or the administration of any Union territory or a local body for fire fighting operations recommending the grant of the aforesaid concession; and (ii) that in the case of import of component parts for manufacture of the aforesaid goods, the importer at the time of clearance produces a certificate indicating the description and quantity of parts in question as are or will be required for the purpose of the aforesaid manufacture, from an officer not below the rank of Industrial Adviser or Additional Industrial Adviser of the Directorate General of Technical Development of the Government of India or from an officer not below the rank of a Joint Director or Joint Commissioner of Industries specifically authorised by the Director or Commissioner of Industries of the State Government concerned in the case of firms which are classified as falling in the small scale sector, recommending grant of the aforesaid concession. TABLE Sl. No. Description of goods Rate (1) (2) (3) 1. Crash Tenders and similar other appliances for fire fighting operations, with powerful engines of 150 KW brake power and above, capable of attaining speed of 84 KM and above in 45 seconds. 30% ad valorem 2. Chassis for goods specified against Sl. No. 1 above. 45% ad valorem 3. Component parts for goods specified against Sl. Nos. 1 and 2 above. 30% ad valorem