Prescribes a basic duty of 35% and nil additional duty on specified liquid nitrogen plants used in artificial insemination centres for cattle breeding. - 101/90 - Customs -Tariff

Prescribes a basic duty of 35% and nil additional duty on specified liquid nitrogen plants used in artificial insemination centres for cattle breeding. Notification No. 101/90-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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts liquid nitrogen plant having a capacity upto ten litres per hour, its accessories and spares, when imported into India for use in artificial insemination centres for cattle breeding, from - (a) so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate of 35 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 following conditions, namely :- At the time of import,- (i) the importer produces a certificate before the Assistant Collector of Customs from an officer not below the rank of Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India to the effect that the said liquid nitrogen plant, its accessories and spares are such as are not manufactured in India; and (ii) the importer produces a certificate issued by an officer not below the rank of Deputy Secretary in the Ministry administratively concerned to the effect that the said liquid nitrogen plant, its accessories and spares are required for the aforesaid purpose.