Fixation of the level of auxiliary duty on component parts of machinery imported for initial setting up etc. of specified machinery - 31/91 - Customs -Tariff

Fixation of the level of auxiliary duty on component parts of machinery imported for initial setting up etc. of specified machinery Notification No. 31/91-Cus. Dated 14-3-1991 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) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 18/91-Customs, dated the 5th March, 1991, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) required for the purpose of initial setting up, or for the assembly or manufacture of any article specified in the Table annexed hereto when imported into India and proved to the satisfaction of the Assistant Collector of Customs, to be so required for such setting up, assembly or manufacture, 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 auxiliary duty of customs leviable under the said Finance Act read with any relevant notification for the time being in force, on the said article when imported complete, subject to the conditions specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 155/86-Customs, dated the 1st March, 1986. TABLE (A) Articles falling under the following heading Nos. and sub-heading Nos. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), namely :- (1) 84.01 to 84.08 (2) 84.10 to 84.13 (3) 84.14 (excluding 8414.51) (4) 84.16 (5) 84.18 (excluding heat pump and domestic refrigerators) (6) 84.19 (excluding machinery and equipment for use in air-conditioning) (7) 84.20 to 84.26 (8) 84.28 to 84.30 (9) 84.32 to 84.43 (10) 84.49, 84.50 and 8451.10 (11) 84.52 (excluding sewing machines of the household type) (12) 84.53 (13) 84.55 (14) 84.67 and 84.68 (15) 84.74 to 84.79 (16) 85.01 and 85.02 (17) 85.04 (18) 85.08 to 85.10 (19) 85.15 to 85.17 (20) 85.43 (B) Any articles of the description specified below :- (1) Rock drilling bits falling under Heading No. 82.07 (2) Goods falling under Heading No. 84.17 (3) Power crane falling under Heading No. 84.26 (4) Goods falling under Heading No. 84.54 (5) Goods falling under Heading No. 85.05 (excluding Ferrite permanent magnets and articles of ferrite for permanent magnets, being blanks of such magnets). (6) Goods falling under Heading No. 85.14 (7) Electrical apparatus for making and breaking electrical circuits, or the protection of electrical circuits or for making connection to or in electrical circuits; resistors; switch boards and control panels; falling under Heading Nos. 85.33, 85.35 to 85.37 : Provided that the articles are designed for use in the circuits of 400 Volts or above or of 20 amperes or above or for use with motors of 1.5 KW or above. (8) Insulators falling under Heading No. 85.46 designed for use in circuits of 400 volts or above. (9) Goods falling under Heading Nos. 86.01 and 86.02. (10) Goods falling under Heading No. 87.01 (excluding tractors designed for transport on roads other than earthen roads). (11) Shuttle cars designed for use in mines falling under Chapter 87.