Exemption to specified goods falling within Chapter 84, Chapter 85 or Chapter 90 - 1/91 - Customs -Tariff

Exemption to specified goods falling within Chapter 84, Chapter 85 or Chapter 90 Notification No. 1/91-Cus. Dated 1-1-1991 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 goods specified in the Table below and falling within Chapter 84, Chapter 85 or Chapter 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from - (a) 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 25 per cent ad valorem ; and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the condition that the importers are actual users (industrial) engaged in the manufacture of jute products and registered with the Jute Commissioner and produce necessary evidence to this effect to the Assistant Collector of Customs at the time of importation. TABLE Sl. No. Description of goods (1) (2) MACHINERY 1. Jute spreader. 2. Ring spinning frame for jute. 3. Wrap yarn spinning frame for jute. 4. Ring twisting frame for jute (having package capacity of 4 kg. and above). 5. Modern high speed automatic cop winding machine. 6. Jute precision winder. 7. High speed sack cutting machine. 8. High speed industrial sewing machine for jute. 9. Modern carpet plant comprising the following machines and equipments :- (i) Cone dyeing or hank dyeing plant (ii) Bobbin winder (iii) Sectional warper (iv) Carpet loom (v) Back cleaning machine (vi) Shearing machine (vii) Backsizing machine (viii) Bringing machine (ix) Overedging machine (x) Double brushing and steaming machine (xi) Punched jacquard cards with special design for jute carpets (xii) Poly-propylene B.C.F. yarn manufacturing plant. 10. Modern automatic high speed flat bed looms suitable for jute. 11. Hopper feeder. 12. Short fibre feeder. 13. Specialised cards for blending with 5-pair roller. 14. Intersecting gill drawing frame. 15. Rotor spinning frame for bast fibres. 16. Dref spinning frame for short fibre spinning. 17. High speed roll/cone winder including attachment for jambo spools. 18. Composite felt making plant including coating/garnetting/needle looms. 19. Selvedge tuck-in device. 20. Selvedge sealing (beading) attachment; and ACCESSORIES 1. Draw heads for jute cards. 2. Doffing equipments for spinning frame. 3. Attachment for leno weave. 4. Automatic corner stitching attachment for jute bags. 5. Attachment for decorative slub formation in yarn.