Ball and roller bearings and their parts [Chapter 84] - 085/92 - Customs -Tariff

Ball and roller bearings and their parts [Chapter 84] Notification No. 85/92-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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 70/89-Customs, dated the 1st March, 1989, namely :- In the said notification, for the Table, the following Table shall be substituted, namely :- "TABLE S. No. Description of goods Rate of duty (1) (2) (3) 1. Ball and roller bearings other than those specified in S. Nos. 3 and 5 below 55% ad valorem 2. Parts of goods specified in S. No. 1 above 35% ad valorem 3. Ball bearings not exceeding 60 mm bore diameter, namely :- (a) Deep groove single row ball bearings of bore diameter - (i) below 10 mm Rs. 25 per bearing (ii) 10 mm and above but not exceeding 15 mm Rs. 36 per bearing (iii) exceeding 15 mm but not exceeding 20 mm Rs. 50 per bearing (iv) exceeding 20 mm but not exceeding 30 mm Rs. 65 per bearing (v) exceeding 30 mm but below 40 mm Rs. 110 per bearing (vi) 40 mm and above but not exceeding 60 mm. Rs. 145 per bearing (b) Other ball bearings, the net weight in kilogram per piece of which is, - (i) 0.017 or more but not exceeding 0.091 60% ad valorem plus Rs. 6 per bearing (ii) exceeding 0.091 but not exceeding 0.208 60% ad valorem plus Rs. 9 per bearing (iii) exceeding 0.208 but not exceeding 0.510 60% ad valorem plus Rs. 17 per bearing (iv) exceeding 0.510 but not exceeding 1.018 60% ad valorem plus Rs. 26 per bearing (c) Others 65% ad valorem 4. Parts of goods specified in S. No. 3 above, namely:- (a) Inner and outer rings of ball bearings covered by items (a) and (b) of S. No. 3 above The rate applicable to the bearing of which they are parts (b) Others 65% ad valorem 5. Roller bearings of all types including needle roller bearings not exceeding 85 mm bore diameter, namely :- (a) Taper roller bearings of bore diameter - (i) 10 mm and above but not exceeding 20 mm  (ii) exceeding 20 mm but below 30 mm Rs. 75 per bearing Rs. 95 per bearing (iii) 30 mm and above but not exceeding 40 mm   Rs. 115 per bearing (iv) exceeding 40 mm but below 50 mm  Rs. 160 per bearing (v) 55 50 mm and above but not exceeding   Rs. 225 per bearing (vi) 60 mm exceeding 55 mm but not exceeding Rs. 280 per bearing (b) Other roller bearings including taper roller bearings not covered by (a) above, the net weight in kilogram per piece of which is: (i) 0.066 or more but not exceeding 0.287  60% ad valorem plus Rs. 15 per bearing (ii) exceeding 0.287 but not exceeding 0.647  60% ad valorem plus Rs. 26 per bearing (iii) exceeding 0.647 but not exceeding 0.915  60% ad valorem plus Rs. 38 per bearing (iv) exceeding 0.915 but not exceeding 2.244  60% ad valorem plus Rs. 80 per bearing (c) Others 65% ad valorem 6. Parts of goods covered by S. No. 5 above, namely:- (a) Cups and cones of roller bearings covered by items (a) and (b) of S. No. 5 above The rate of duty applicable to the bearing of which they are parts (b) Inner and Outer rings of roller bearings covered by items (a) and (b) of S. No. 5 above The rate of duty applicable to the bearing of which they are parts (c) Others 65% ad valorem