Exemption from Additional Duty to Specified Goods falling within Chapters 28, 38, 39, 70, 74 or 76 - 243/88 - Customs -Tariff

Exemption from Additional Duty to Specified Goods falling within Chapters 28, 38, 39, 70, 74 or 76 Notification No. 243/88-Cus. Dated 1-9-1988 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 column (3) of the Table hereto annexed 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 for the purpose of manufacture of the goods specified in the corresponding entry in column (4) of the said Table, from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (i) an officer not below the rank of a Joint Director in the Department of Electronics of the Government of India or a Joint Director in the Directorate of Industries of the Government of a State or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India, as the case may be, is satisfied that the goods in question are required for the purpose specified above and recommends grant of the above exemption; and (ii) the importer shall, by the execution of a bond in such form and for such sum as may be specified by the Assistant Collector of Customs, bind himself to pay, on demand, in respect of such goods as are not proved to the satisfaction of the Assistant Collector of Customs to have been used for the aforesaid purpose, an amount equal to the difference between the duty leviable on such goods but for the exemption contained herein and that already paid at the time of importation. TABLE Sl. No. Chapter of the First Schedule to the Customs Tariff Act, 1975. Description of goods For the manu-facture of goods (1) (2) (3) (4) 1. 28, 38, 39, 70, 74 or 76 (i) Aluminium Paste (ii) Ethylene Vinyl Acetate Sheets (EVA) (iii) Primer for EVA (iv) Polyvinyl Fluoride (TEDLAR) (v) Tedlar-Aluminium - Tedlar (vi) Crane Glass (vii) Tedlar coated Aluminium Sheet (viii) Phosphorous Oxychloride (ix) Halo Carbon (CF 4)/Freon gas (x) Solder paste (xi) Tinned Copper mesh interconnect (xii) Toughened glass with low iron content, and transmissivity of minimum 99%. Solar Cells/ Modules