Exemption to specified goods falling within Chapter 28 or 29 imported for manufacture of specified goods - 065/91 - Customs -Tariff

Exemption to specified goods falling within Chapter 28 or 29 imported for manufacture of specified goods Notification No. 65/91-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 goods specified in column (2) of the Table annexed hereto and falling within Chapter 28 or 29 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, for manufacture of goods specified in column (3) of the said Table, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of 45 per cent ad valorem : Provided that the importer furnishes an undertaking to the effect that- (a) the said imported goods shall be used for the purpose specified above; (b) an account of the said imported goods received and consumed in the place of manufacture for the aforesaid purpose shall be maintained by the manufacturer in the manner specified by the Assistant Collector of Customs; (c) he shall produce the extract of such account duly certified by the said manufacturer evidencing receipt of the said imported goods in the premises of the place of manufacture within a period of 3 months from the date of importation or such extended period as the Assistant Collector of Customs may allow; and (d) he shall pay on demand, in the event of his failure to comply with (a), (b) or (c) above, an amount equal to the difference between the duty leviable on such quantity of the said imported goods but for the exemption contained herein and that already paid at the time of importation. TABLE Sl. No. Description of goods For the manufacture of goods (1) (2) (3) 1. D Camphor Sulphonic Acid D Alpha Phenyl Glycine 2. Gallic Acid 3:4:5 Trimethoxy Benzaldehyde 3. Hexamethyl Disilazane 7ADCA 4. Trimethyl Chlorosilane 7ADCA