Partial exemption from auxiliary duty of customs in excess of 25% ad valorem on specified goods - 13/91 - Customs -Tariff

Partial exemption from auxiliary duty of customs in excess of 25% ad valorem on specified goods Notification No. 13/91-Cus. Dated 5-3-1991 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 3 of the Finance Bill, 1991, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, 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-clause (1) of clause 3 of the said Finance Bill as is in excess of the amount calculated at the rate of 25 per cent of the value of such goods as determined in accordance with the provisions of section 14 of the first mentioned Act. TABLE Sl. No. Chapter of the First Schedule to Customs Tariff Act, 1975 Description of goods (1) (2) (3) 1. 8 Dates dry all qualities but excluding seedless and raisins. 2. 8 Almond in hard shell. 3. 14 Wattle Bark. 4. 26 Zinc Concentrates. 5. 27 Mineral grease (including petroleum jelly) and Lubricating oil. 6. 29 Styrene monomer. 7. 37 Photopolymer (relief image) plates. 8. 44 (i) Wood in the rough; (ii) Wood roughly squared and half-squared, but not further manufactured. 9. 52 Cotton Raw. 10. 53 Flax, ramie, sisal and manila hemp fibre. 11. 72 Pig Iron. 12. 76 Aluminium waste and scrap. 13. 82 Blades/knives for leather shaving machine. 14. 90 Polymer plate processing equipment. 15. 90 Automatic film processor for use in the printing industry. 16. 90 Colour scanner. Explanation . - In this notification, "lubricating oil" means any oil as is ordinarily used for lubrication excluding any hydrocarbon oil which has its flash point below 93.3° centigrade.