Prescribes total exemption from auxiliary duty on specified goods - 139/90 - Customs -Tariff

Prescribes total exemption from auxiliary duty on specified goods Notification No. 139/90-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 specified in column (3) of the Table annexed hereto and falling within 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 the whole of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 62 of the said Finance Bill. TABLE S. No. Chapter of the First Schedule to the Customs Tariff Act, 1975 Description of goods (1) (2) (3) 1. 4 Dried skim milk, that is to say, dried milk powder containing not more than 4 per cent of fat and no added ingredients 2. 7 Pulses including broken pulses. 3. 8 Prunes and grapes, fresh and dried sultanas. 4. 8 Cashew nuts in shell and Bedana variety of pomagrahates. 5. 8 (i) Almond unshelled (in soft shells); and (ii) Almond shelled (Almond Kernel) 6. 10 Grains including broken grains. 7. 15 Tallow. 8. 15 Rapeseed oil. 9. 15 Soyabean oil. 10. 21 Milk foods for infants and invalids, canned or bottled. 11. 25 Sulphur (Crude). 12. 25 or 99 Salt. 13. 25 Mineral phosphates, natural, imported in a form indicative of their use as fertilizers, but excluding rock phosphate. 14. 27 High speed Diesel oil, Motor Spirit, Kerosene, Aviation Turbine Fuel, Diesel oil and Furnace oil. 15. 27 Coking coal of ash content below 12%. 16. 27 Raw petroleum coke. 17. 31 Potassium Sulphate containing not more than 52% by weight of K 2 O and composite fertilizers. 18. 31 Ammonium Sulphate. 19. 31 Sodium Nitrate containing not more than 16.3% by weight of Nitrogen. 20. 37 Film strips and film slides for educational purposes. 21. 41 Raw hides and skins (fresh, salted, dried, pickled or limed) whether or not split, including sheep skins in wool. 22. 48 Newsprint for printing of newspapers, books and periodicals. 23. 49 and 99 Paper money, printed books (including covers for printed books), periodical (including newspapers), maps, charts, plans, drawings and designs, proofs, music manuscripts and illustrations specially made for binding in books. 24. 49, 97 and 99 Specimens, models and wall diagrams illustrative of natural science, medals, antique coins and postage stamps, whether used or unused. 25. 68 Ceramic fibre blocks (pyro blocks) for use as component parts of industrial furnaces. 26. 69 Refractory bricks of special shape or quality for use as component parts of industrial furnaces. 27. 70 Glass beads and false pearls. 28. 71 (a) Raw real pearls, cultured pearls and raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) falling under Heading No. 71.01. (b) Rough uncut precious stones, namely Emeralds, Saphires and Rubies unworked or uncut. (c) Rough diamonds excluding industrial diamonds. 29. 71 Current coin of the Government of India. 30. 72 Ferro-molybdenum. 31. 81 Magnesium and magnesium alloys, unwrought. 32. 82 Interchangeable tools for metals working hand tools. 33. 84 Internal combustion piston engines, designed for use in aeroplanes and parts of such engines. 34. 84 Convertors, ladles, ingots moulds and casting machines, of a kind used in metallurgy and in metal foundries; parts thereof. 35. 84 or 85 Industrial and laboratory furnaces and ovens non-electric or electric. 36. 90 Goods falling under Heading No. 90.21. 37. 90 Machines and appliances for testing mechanically the hardness, strength, compressibility, elasticity and the like properties of industrial materials (for example, metals, wood, textiles, paper or plastics) and parts of such machines and appliances. 38. 90 Voltmeters designed for mounting on switch-boards of over 250 volts. 39. 90 Goods falling under Heading No. 90.27 excluding exposure meters and parts thereof. 40. 90 Electrical measuring, checking, analysing or automatically controlling instruments and apparatus. 41. 99 All other goods falling under Chapter 99. Explanation :- In this notification, - (1) " motor spirit " means any inflammable hydrocarbon (including any mixture of hydrocarbons) which has its flashing point below 25° centigrade and which either by itself or in admixture with other substances is suitable for use as fuel in spark ignition engines; (2) " kerosene " means any hydrocarbon oil (excluding mineral Colza oil and white spirit) which has smoke point of eighteen millimetres or more and is ordinarily used as an illuminant in oil burning lamps; (3) " high speed diesel oil " means any hydrocarbon oil (excluding mineral colza oils and white spirit) which has its flash point at or above 25° centigrade and is ordinarily used as fuel in automative engines and satisfies either of the following requirements :- i) The oil has a smoke point of 10 millimetres or more but less than 20 millimetres; or ii) The oil has a smoke point of less than 10 millimetres but has a viscosity of less than 50 seconds by Redwood 1 Viscometer at 37.8° centigrade and satisfies the following conditions:- (a) leaves carbon residue of less than ¼ per cent by weight when tested by Ramsbottom carbon Resid Apparatus, and (b) is lighter in colour than 0.04 Normal Iodine solution when tested by colour comparison test (4) " diesel oil " means any hydrocarbon oil which is ordinarily used as fuel in stationery diesel engines and which satisfies the following requirements:- i) has its flash point at or above 66° centigrades ii) has a smoke point of less than 10 millimetres; iii) leaves carbon residue of not less than ¼ per cent, by weight when issued by Ramsbottom Carbon Residue Apparatus, iv) is as dark as, or darker than 0.04 Normal Iodine solution when tested by colour comparison test, and v) Possesses a viscosity of less than 100 seconds by Redwood Viscometer at 37.8° centigrade. (5) " furnace oil " means any hydrocarbon oil which is ordinarily used as furnace fuel and not suitable for use in spark-ignition engines and which satisfies the following requirements :- (i) has its flash point at or above 66° centigrade. (ii) has a smoke point of less than 10 millimetres. (iii) leaves carbon residue of not less than ¼ per cent, by weight when tested by Ramsbottom Carbon Residue Apparatus. (iv) is as dark as, or darker than, 0.04 Normal Iodine solution when tested by colour comparison test, and (v) possesses a viscosity of 100 seconds or more by Redwood 1 Viscometer at 37.8° centigrade; (6) "Electrical measuring, checking, analysing or automatically controlling instruments and apparatus" means (a) Instruments or apparatus for measuring or checking electrical quantities; (b) machines, appliances, instruments or apparatus of a kind described in Heading No. 90.14, 90.15, 90.16, 90.17, 90.24, 90.25, 90.26, 90.27, 90.29 (other than stroboscopes), or 90.31, the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled; (c) Instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations; and (d) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.