Exemption to ribbed, lug and semi-lug nylon tyres [Ch. 40] - 185/88 - Customs -Tariff

Exemption to ribbed, lug and semi-lug nylon tyres [ Ch. 40] Notification No. 185/88-Cus. Dated 26-5-1988 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 ribbed lug and semi-lug varieties of Nylon tyres of the specifications mentioned in Table I to this notification (hereinafter referred to as the said tyres), falling within Chapter 40 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by an importer mentioned in Table II to this notification, from so much of that portion of the duty of Customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate of 60 per cent ad valorem , subject to the following conditions, namely :- (i) In relation to an importer mentioned in item (a) of the said Table II, the importer shall produce, at the time of importation, a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Department of Industrial Development, to the effect that the importer is a manufacturer of original chassis of vehicles and uses the said tyres in the manufacture of such vehicles; (ii) In relation to an importer falling under items (b), (c), (d) or (e) of the said Table II, the importer shall produce, at the time of importation, a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Department of Industrial Development, to the effect that the importer falls under the concerned item. TABLE - I Specifications of ribbed, lug and semi-lug varieties of nylon tyres. (i) 1000 x 20 - 16 PR (ii) 1000 x 20 - 14 PR (iii) 900 x 20 - 16 PR (iv) 900 x 20 - 14 PR (v) 900 x 20 - 12 PR TABLE - II Importers (a) Manufacturers of original chassis of vehicles and uses the said tyres in the manufacture of such vehicles. (b) State Road Transport Undertakings referred to in clause (b) of section 68A of the Motor Vehicles Act, 1939 (4 of 1939). (c) Association of State Road Transport Undertakings, being a society registered under the Societies Registration Act, 1860 (21 of 1860), vide Registration No. S-2815 of 1965-66, dated the 2nd August, 1965. (d) Associations of owners of vehicles in which the said tyres are used and approved as such by the Department of Industrial Development of the Government of India in accordance with the Scheme framed by them in this behalf. (e) Officer, authority, undertaking, Department of other body under a State Government, authorized, by the concerned Government to import the said tyres and approved as such also by the Department of industrial Development of the Government of India in accordance with the Scheme framed by them in this behalf.