Dyeing/sewing machines [Chapter 84] - 088/92 - Customs -Tariff

Dyeing/sewing machines [Chapter 84] Notification No. 88/92-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 the goods specified in the Table hereto annexed and as well as all component parts (whether finished or not) for the manufacture of the aforesaid goods, when imported into India from - (a) so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate of 15 per cent ad valorem ; and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the condition that in the case of import of component parts for the 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 Advisor or Additional Industrial Advisor of the Directorate General of Technical Development of the Government of India or from an officer not below the rank of 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 exemption. TABLE Sl. No. Description of goods (1) (2) 1. Dyeing machine for crimped yarn for the garment and hosiery industry. 2. High speed (3000 stitches per minute and above), flat bed, single needle, industrial sewing machinery with or without under Trimmer for the leather industry and rubber and canvas footwear industry.