Prescribes partial exemption from auxiliary duty in excess of 5% on certain goods which are partially exempt from basic duty by notification. - 142/90 - Customs -Tariff

Prescribes partial exemption from auxiliary duty in excess of 5% on certain goods which are partially exempt from basic duty by notification. Notification No. 142/90-Cus. Dated 20-3-1990 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 62 of the Finance Bill, 1990, 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 which are partially or wholly exempt from the duty of customs specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), by virtue of the notifications of the Government of India in the Department of Revenue and Banking or in the Ministry of Finance (Department of Revenue) specified in the Schedule below, from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 62 of the said Finance Bill as is in excess of the amount calculated at the rate of 5 per cent of the value of such goods as determined in accordance with the provisions of section 14 of the first mentioned Act: Provided that the exemption under this notification with respect to any goods mentioned in any notification specified in the said Schedule shall be subject to the conditions, if any, subject to which such goods are exempt by virtue of such notification, either partially or wholly from the duty of customs specified in the First Schedule to the said Customs Tariff Act. SCHEDULE 1. No. 210-Customs, dated the 2nd August, 1976. 2. No. 218-Customs, dated the 2nd August, 1976. 3. No. 42-Customs, dated the 1st March, 1978. 4. No. 46-Customs, dated the 1st March, 1978. 5. No. 29-Customs, dated the 10th February, 1979. 6. No. 64-Customs, dated the 6th March, 1979. 7. No. 114-Customs, dated the 19th J une, 1980. 8. No. 215-Customs, dated the 1st November, 1980. 9. No. 276-Customs, dated the 14th December, 1982. 10. No. 2-Customs, dated the 1st January, 1983. 11. No. 295-Customs, dated the 1st November, 1983. 12. No. 315-Customs, dated the 26th November, 1983. 13. No. 219-Customs, dated the 10th August, 1984. 14. No. 16-Customs, dated the 1st February, 1985. 15. No. 45-Customs, dated the 28th February, 1985. 16. No. 46-Customs, dated the 28th February, 1985. 17. No. 76-Customs, dated the 17th March, 1985. 18. No. 77-Customs, dated the 17th March, 1985. 19. No. 78-Customs, dated the 17th March, 1985. 20. No. 123-Customs, dated the 11th April, 1985. 21. No. 224-Customs, dated the 9th July, 1985. 22. No. 314-Customs, dated the 11th October, 1985. 23. No. 345-Customs, dated the 2nd December, 1985. 24. No. 376-Customs, dated the 31st December, 1985. 25. No. 125-Customs, dated the 17th February, 1986 26. No. 154-Customs, dated the 1st March, 1986. 27. No. 158-Customs, dated the 1st March, 1986. 28. No. 159-Customs, dated the 1st March, 1986 29. No. 160-Customs, dated the 1st March, 1986. 30. No. 165-Customs, dated the 1st March, 1986. 31. No. 255-Customs, dated the 17th April, 1986. 32. No. 343-Customs, dated the 16th June, 1986. 33. No. 344-Customs, dated the 16th June, 1986. 34. No. 345-Customs, dated the 16th June, 1986. 35. No. 346-Customs, dated the 16th June, 1986. 36. No. 347-Customs, dated the 16th June, 1986. 37. No. 474-Customs, dated the 25th November, 1986. 38. No. 482-Customs, dated the 4th December, 1986. 39. No. 506-Customs, dated the 24th December, 1986. 40. No. 507-Customs, dated the 24th December, 1986. 41. No. 514-Customs, dated the 30th December, 1986. 42. No. 52-Customs, dated the 1st March, 1987. 43. No. 55-Customs, dated the 1st March, 1987. 44. No. 56-Customs, dated the 1st March, 1987. 45. No. 61-Customs, dated the 1st March, 1987. 46. No. 62-Customs, dated the 1st March, 1987. 47. No. 63-Customs, dated the 1st March, 1987. 48. No. 71-Customs, dated the 1st March, 1987. 49. No. 84-Customs, dated the 1st March, 1987. 50. No. 85-Customs, dated the 1st March, 1987. 51. No. 122-Customs, dated the 1st March, 1987. 52. No. 123-Customs, dated the 1st March, 1987. 53. No. 287-Customs, dated the 7th August, 1987. 54. No. 317-Customs, dated the 17th September, 1987. 55. No. 332-Customs, dated the 29th September, 1987. 56. No. 346-Customs, dated the 29th October, 1987. 57. No. 379-Customs, dated the 21st December, 1987. 58. No. 21-Customs, dated the 1st March, 1988. 59. No. 22-Customs, dated the 1st March, 1988. 60. No. 23-Customs, dated the 1st March, 1988. 61. No. 24-Customs, dated the 1st March, 1988. 62. No. 26-Customs, dated the 1st March, 1988. 63. No. 27-Customs, dated the 1st March, 1988. 64. No. 28-Customs, dated the 1st March, 1988. 65. No. 30-Customs, dated the 1st March, 1988. 66. No. 34-Customs, dated the 1st March, 1988. 67. No. 148-Customs, dated the 27th April, 1988 68. No. 169-Customs, dated the 13th May, 1988. 69. No. 183-Customs, dated the 25th May, 1988. 70. No. 244-Customs, dated the 8th September, 1988. 71. No. 288-Customs, dated the 12th October, 1988 72. No. 333-Customs, dated the 31st December, 1988. 73. No. 18-Customs, dated the 2nd February, 1989. 74. No. 48-Customs, dated the 1st March, 1989. 75. No. 62-Customs, dated the 1st March, 1989. 76. No. 64-Customs, dated the 1st March, 1989. 77. No. 66-Customs, dated the 1st March, 1989. 78. No. 68-Customs, dated the 1st March, 1989. 79. No. 69-Customs, dated the 1st March, 1989. 80. No. 73-Customs, dated the 1st March, 1989. 81. No. 103-Customs, dated the 1st March, 1989. 82. No. 152-Customs, dated the 27th April, 1989. 83. No. 153-Customs, dated the 27th April, 1989. 84. No. 196-Customs, dated the 30th June, 1989. 85. No. 198-Customs, dated the 30th June, 1989. 86. No. 200-Customs, dated the 3rd July, 1989. 87. No. 202-Customs, dated the 4th July, 1989. 88. No. 225-Customs, dated the 21st August, 1989. 89. No. 228-Customs, dated the 23rd August, 1989. 90. No. 267-Customs, dated the 1st November, 1989. 91. No. 6-Customs, dated the 23rd January, 1990. 92. No. 24-Customs, dated the 20th March, 1990. 93. No. 25-Customs, dated the 20th March, 1990. 94. No. 83-Customs, dated the 20th March, 1990. 95. No. 94-Customs, dated the 20th March, 1990. 96. No. 95-Customs, dated the 20th March, 1990. 97. No. 96-Customs, dated the 20th March, 1990. 98. No. 101-Customs, dated the 20th March, 1990. 99. No. 104-Customs, dated the 20th March, 1990. 100. No. 118-Customs, dated the 20th March, 1990.