Exemption from Auxiliary Duty of Customs in excess of 40% ad valorem on Certain Goods which are either partially or wholly exempt from Basic Customs Duty - 109/91 - Customs -Tariff

Exemption from Auxiliary Duty of Customs in excess of 40% ad valorem on Certain Goods which are either partially or wholly exempt from Basic Customs Duty Notification No. 109/91-Cus. Dated 25-7-1991 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 3 of the Finance Act, 1991 (18 of 1991), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods which are partially or wholly exempt from the duty of customs specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), by virtue of the notifications of the Government of India in the Department of Revenue and Banking or in the Ministry of Finance (Department of Revenue) specified in the Schedule below, from so much of the auxiliary duty of customs leviable thereon under sub-section (1) of section 3 of the said Finance Act as is in excess of the amount calculated at the rate of 40 per cent of the value of such goods as determined in accordance with the provisions of section 14 of the first mentioned Act: Provided that the exemption under this notification with respect to any goods mentioned in any notification specified in the said Schedule shall be subject to the conditions, if any, subject to which such goods are exempt by virtue of such notification, either partially or wholly from the duty of customs specified in the First Schedule to the said Customs Tariff Act. SCHEDULE 1. No. 217-Customs, dated the 2nd August, 1976. 2. No. 225-Customs, dated the 2nd August, 1976. 3. No. 260-Customs, dated the 2nd August, 1976. 4. No. 270-Customs, dated the 2nd August, 1976. 5. No. 294-Customs, dated the 2nd August, 1976. 6. No. 105-Customs, dated the 1st July, 1977. 7. No. 106-Customs, dated the 1st July, 1977. 8. No. 131-Customs, dated the 1st July, 1977. 9. No. 134-Customs, dated the 1st July, 1977. 10. No. 172-Customs, dated the 8th August, 1977. 11. No. 185-Customs, dated the 27th August, 1977. 12. No. 37-Customs, dated the 1st March, 1978. 13. No. 122-Customs, dated the 21st June, 1978. 14. No. 9-Customs, dated the 13th January, 1979. 15. No. 14-Customs, dated the 18th January, 1979. 16. No. 138-Customs, dated the 27th June, 1979. 17. No. 39-Customs, dated the 15th February, 1979. 18. No. 113-Customs, dated the 23rd April, 1981. 19. No. 150-Customs, dated the 25th May, 1981. 20. No. 155-Customs, dated the 28th May, 1981. 21. No. 30-Customs, dated the 25th February, 1983. 22. No. 315-Customs, dated the 26th November, 1983. 23. No. 42-Customs, dated the 1st March, 1984. 24. No. 48-Customs, dated the 1st March, 1984. 25. No. 210-Customs, dated the 1st August, 1984. 26. No. 224-Customs, dated the 23rd August, 1984. 27. No. 254-Customs, dated the 8th October, 1984. 28. No. 268-Customs, dated the 13th October, 1984. 29. No. 7-Customs, dated the 16th January, 1985. 30. No. 24-Customs, dated the 2nd February, 1985. 31. No. 41-Customs, dated the 28th February, 1985. 32. No. 43-Customs, dated the 28th February, 1985. 33. No. 74-Customs, dated the 17th March, 1985. 34. No. 75-Customs, dated the 17th March, 1985. 35. No. 132-Customs, dated the 19th April, 1985. 36. No. 348-Customs, dated the 5th December, 1985. 37. No. 349-Customs, dated the 5th December, 1985. 38. No. 350-Customs, dated the 5th December, 1985. 39. No. 351-Customs, dated the 5th December, 1985. 40. No. 6-Customs, dated the 2nd January, 1986. 41. No. 106-Customs, dated the 17th February, 1986. 42. No. 112-Customs, dated the 17th February, 1986. 43. No. 161-Customs, dated the 1st March, 1986. 44. No. 265-Customs, dated the 28th April, 1986. 45. No. 266-Customs, dated the 28th April, 1986. 46. No. 270-Customs, dated the 28th April, 1986. 47. No. 326-Customs, dated the 26th May, 1986. 48. No. 343-Customs, dated the 16th June, 1986. 49. No. 349-Customs, dated the 16th June, 1986. 50. No. 386-Customs, dated the 29th July, 1986. 51. No. 390-Customs, dated the 29th July, 1986. 52. No. 397-Customs, dated the 29th July, 1986. 53. No. 502-Customs, dated the 24th December, 1986. 54. No. 503-Customs, dated the 24th December, 1986. 55. No. 522-Customs, dated the 31st December, 1986. 56. No. 2-Customs, dated the 1st January, 1987. 57. No. 58-Customs, dated the 1st March, 1987. 58. No. 59-Customs, dated the 1st March, 1987. 59. No. 60-Customs, dated the 1st March, 1987. 60. No. 64-Customs, dated the 1st March, 1987. 61. No. 80-Customs, dated the 1st March, 1987. 62. No. 83-Customs, dated the 1st March, 1987. 63. No. 181-Customs, dated the 29th April, 1987. 64. No. 222-Customs, dated the 20th May, 1987. 65. No. 297-Customs, dated the 17th August, 1987. 66. No. 19-Customs, dated the 1st March, 1988. 67. No. 20-Customs, dated the 1st March, 1988. 68. No. 29-Customs, dated the 1st March, 1988. 69. No. 31-Customs, dated the 1st March, 1988. 70. No. 32-Customs, dated the 1st March, 1988. 71. No. 33-Customs, dated the 1st March, 1988. 72. No. 188-Customs, dated the 1st June, 1988. 73. No. 250-Customs, dated the 16th September, 1988. 74. No. 276-Customs, dated the 30th September, 1988. 75. No. 319-Customs, dated the 23rd December, 1988. 76. No. 60-Customs, dated the 1st March, 1989. 77. No. 89-Customs, dated the 1st March, 1989. 78. No. 98-Customs, dated the 1st March, 1989. 79. No. 91-Customs, dated the 1st March, 1989. 80. No. 97-Customs, dated the 1st March, 1989. 81. No. 172-Customs, dated the 29th May, 1989, 82. No. 179-Customs, dated the 6th June, 1989. 83. No. 82-Customs, dated the 20th March, 1990. 84. No. 84-Customs, dated the 20th March, 1990. 85. No. 97-Customs, dated the 20th March, 1990. 86. No. 99-Customs, dated the 20th March, 1990. 87. No. 100-Customs, dated the 20th March, 1990. 88. No. 117-Customs, dated the 20th March, 1990. 89. No. 171-Customs, dated the 16th May, 1990. 90. No. 197-Customs, dated the 18th June, 1990. 91. No. 96-Customs, dated the 25th July, 1991. 92. No. 97-Customs, dated the 25th July, 1991.