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Exemption from Auxiliary Duty of Customs in Excess of 40% ad valorem on some Specified Goods - 108/91 - Customs -TariffExtract Exemption from Auxiliary Duty of Customs in Excess of 40% ad valorem on some Specified Goods Notification No. 108/91-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 specified in column (3) of the Table annexed hereto and falling within the 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 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. TABLE S. No. Chapter No. in First Schedule to the Customs Tariff Act, 1975 Description of goods (1) (2) (3) 1. 26 Lead concentrates 2. 26 Copper mill scale 3. 26 Zinc dross, ash and residues of zinc 4. 38 Linear Alkyl - Benzene 5. 54 Polyester filament yarn, polyester monofil, and polyester strips; viscose filament yarn below 600 deniers and cuprammonium filament yarn 6. 58 Narrow elastic tapes 7. 71 Industrial diamonds 8. 72 Cold-rolled Electrical Steel Sheets, grain-oriented or not. 9. 84 and 85 Goods falling under the following Heading Nos. or sub-heading Nos. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),- (i) 8479.10 (ii) Wire coil winders falling under 8479.81 (iii) 8479.82 (iv) Machinery other than for production of a commodity falling under 8479.89 (v) 85.14 (excluding industrial and laboratory electric furnace and ovens) 10. 87 Tractors and fire-engines and parts of such tractors and fire-engines.
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