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Exemption to specified goods for modernisation of caustic soda plant - 063/87 - Customs -TariffExtract Exemption to specified goods for modernisation of caustic soda plant Notification No. 63/87-Cus. Dated 1-3-1987 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, when imported into India for modernisation of an existing caustic soda plant, based on membrane cell technology 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 thirty-five per cent ad valorem ; and (b) the whole of the additional duty leviable thereon under section 3 of the second-mentioned Act. THE TABLE S. No. Description of goods (1) (2) 1. Bipolar membrane electrolysers. 2. Jumper switches. 3. Filtering elements for hydrogen filters. 4. Such other goods which are certified by duly authorised officer of Directorate General of Technical Development of the Ministry of Industry as essential for the purpose set out in the notification.
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