Exemption to specified machinery for use in processing and packaging of tea - 024/88 - Customs -Tariff

Exemption to specified machinery for use in processing and packaging of tea Notification No. 24/88-Cus. Dated 1-3-1988 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 (2) of the Table hereto annexed and falling within Chapter 84, 85 or 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, for use in processing and packaging of tea, from - (a) so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate of 35% ad valorem ; and (b) the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act. TABLE Sl. No. Description of goods (1) (2) 1. Bichromatic colour sorting machine. 2. Expresso packaging system, mechanical or hotmalt closure for top and bottom with adjustable length and width. 3. Vertical three side seal packer with gas flushing and or vacuumising. 4. Fully automatic lined carton forming, filling and sealing machine of output above 90 packs per minute. 5. Form fill seal sachet machine with gas flushing and vacuumising arrangement of output ranging between 1500 to 3600 per minute. 6. Overwrapping machine with plastic wrapping materials of output 16 to 40 packs per minute. 7. Vertical sealing machine of a rectangular soft pack design with various heat sealable making like ply coated, aluminium foil, pester paper of capacity 80 to 100 packs per minute. 8. Automatic heat sealing packing machines of output 160 sachets of 25 gms. in four minutes or, 110 sachets of 40 gms. in three minutes.