Exemption to specified parts of outboard motors imported by any state fisheries corporation or any fisheries cooperative federation - 088/91 - Customs -Tariff

Exemption to specified parts of outboard motors imported by any state fisheries corporation or any fisheries cooperative federation Notification No. 88/91-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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the parts of outboard motors specified in the Table below, when imported into India by any State Fisheries Corporation or any Fisheries Cooperative Federation recognised by the State Government concerned, from- (a) so much of that portion 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 35 per cent ad valorem ; and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act. TABLE S. No. Description of goods (1) (2) 1. Connecting rod assembly 2. Crank 1,2 and 3 3. Piston ring set 4. Coil ignition 5. Ignition coil assembly 6. Pin piston 7. Rod connecting 8. Pin crank 9. Gear adjustment 10. Lever tilt 2 11. Handle gear shift 12. Carburator assembly 13. Pinion 14. Shift can assembly 15. Lower casing assembly 16. Propeller assembly 17. Reed valve assembly 18. Crank shaft assembly 19. Fuel pump assembly 20. Cowling bottom