Exemption to specified machineries falling under Chapters 84 and 85 - 059/87 - Customs -Tariff

Exemption to specified machineries falling under Chapters 84 and 85 Notification No. 59/87-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 goods falling under Chapter 84 or 85 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the Table hereto annexed when imported into India 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 45 per cent ad valorem ; and (b) the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act : Provided that nothing contained in this notification shall affect the exemption granted under any other notification of the Government of India for the time being in force, from the duty of customs specified in the said First Schedule in respect of the goods referred to in this notification. THE TABLE Sl. No. Heading No. of the First Schedule to the Customs Tariff Act. Description of goods (1) (2) (3) 1. 84.01 Nuclear reactors and machinery and apparatus for isotopic separation. 2. 84.02 Goods falling under all the sub-headings except sub-heading No. 8402.90. 3. 84.04 Goods falling under sub-heading No. 8404.20 and auxiliary plants for use with boilers falling under heading No. 84.02. 4. 84.05 Goods falling under sub-heading No. 8405.10. 5. 84.06 Steam turbines and other vapour turbines excluding parts thereof. 6. 84.07 84.08 (a) Stationary or industrial internal combustion piston engines excluding those which are inter changeable for use with motor vehicles other than those specified in (b) below; (b) Internal combustion piston engines for industrial and agricultural tractors and power tillers excluding those which are interchangeable for use with other motor vehicles; (c) Marine engines excluding those which are inter changeable for use with motor vehicles other than those specified in (b) above; and (d) Internal combustion piston engines for locomo tives excluding those which are interchangeable for use with motor vehicles other than those specified in (b) above. 7. 84.10 Hydraulic turbines and water wheels excluding regula tors and parts thereof. 8. 84.11 Turbo-jets, turbo-propellers and other gas turbines excluding parts thereof. 9. 84.12 Goods falling under sub-heading Nos. 8412.10, 8412.21, 8412.29, 8412.31, 8412.39 and all engines and motors excluding spring operated and weight operated motors falling under sub-heading No. 8412.80. 10. 84.13 Goods falling under sub-heading Nos. 8413.40, 8413.50, 8413.60, 8413.70, 8413.81, 8413.82 and fuel, oil or water pumps for internal combustion piston engin es adopted for use in aircrafts other than aeroplanes falling under sub-heading No. 8413.30. 11. 84.14 Goods falling under sub-heading Nos. 8414.10, 8414.20, 8414.40 and exhaust fans and blowers of sweep not less than 65 cms; flame proof fans and blowers; air pumps; vacuum pumps and other air and gas compressors other than of a kind for use in air-conditioning and refrigerating equipment. 12. 84.16 Goods covered under all the sub-headings except sub-heading No. 8416.90. 13. 84.18 Refrigerators and refrigerating equipment (electrical and others) other than household type refrigerators. 14. 84.19 Goods falling under sub-heading Nos. 8419.20, 8419.31, 8419.32, 8419.39, 8419.40 and machinery and equip ment excluding those for food and drink and those imported for use in airconditioning; machinery and equipments for treating milk. 15. 84.20 Goods falling under sub-heading No. 8420.10. 16. 84.21 Goods falling under sub-heading Nos. 8421.11, 8421.12, 8421.19, 8421.21, 8421.22, filtering or purifying machinery and apparatus for liquids other than fuel filters for internal combustion piston engines, filtering and purifying machinery and apparatus for gases other than air filters, and electrostatic precipitators designed for industrial use. 17. 84.24 Goods falling under sub-heading Nos. 8424.30, 8424.81, 8424.89 and mechanical appliances (whether or not hand operated) for spraying liquids or powders other than paint, varnish, oil, distemper or cement. 18. 84.25 Goods falling under all the sub-headings. 19. 84.26 Goods falling under all the sub-headings except sub-heading No. 8426.41 and straddle carriers falling under sub-heading No. 8426.12. 20. 84.28 Goods falling under all the sub-headings. 21. 84.29 Goods falling under all the sub-headings. 22. 84.30 Goods falling under all the sub-headings. 23. 84.32 Goods falling under all the sub-headings except sub-heading Nos. 8432.80 and 8432.90; agricultural and horticultural machinery for soil preparation or cultivation. 24. 84.33 Goods falling under all the sub-headings except sub-heading No. 8433.90. 25. 84.34 Milking machines and dairy machinery excluding parts thereof. 26. 84.36 Goods falling under all the sub-headings except sub-heading Nos. 8436.91 and 8436.99. 27. 84.37 Goods falling under all the sub-headings except sub-heading No. 8437.90. 28. 84.38 Goods falling under sub-heading No. 8438.30. 29. 84.39 Goods falling under all the sub-headings except sub-heading Nos. 8439.91 and 8439.99. 30. 84.40 Book binding including book sewing machinery exclud ing parts thereof. 31. 84.41 Goods falling under sub-heading Nos. 8441.20, 8441.30, 8441.40, 8441.80 and cutting machines other than those for cutting photographic prints on paper or paper board mounts for photograph. 32. 84.42 Goods falling under sub-heading Nos. 8442.10, 8442.20 and 8442.30. 33. 84.43 Goods falling under all the sub-headings except sub-heading No. 8443.90. 34. 84.44 Machines for extruding, drawing, texturing or cutting man-made textile materials. 35. 84.45 Goods falling under all the sub-headings. 36. 84.46 Goods falling under all the sub-headings. 37. 84.47 Knitted machines (other than domestic), stitch-bounding machines and machines for tufting. 38. 84.48 Goods falling under sub-heading No. 8448.11 and auxiliary machinery for use with machines falling under heading Nos. 84.44, 84.45, 84.46 and with machines covered in Sl. No. 37 above. 39. 84.49 Goods falling under sub-heading No. 8449.00. 40. 84.51 Goods falling under all the sub-headings excluding dry cleaning machines, domestic washing machines, laundry machines and parts falling under sub-heading No. 8451.90. 41. 84.52 Goods falling under sub-heading Nos. 8452.21 and 8452.29. 42. 84.53 Goods falling under all the sub-headings except sub-heading No. 8453.90. 43. 84.55 Goods falling under sub-heading Nos. 8455.10, 8455.21 and 8455.22. 44. 84.67 Goods falling under sub-heading Nos. 8467.11, 8467.19, 8467.81 and 8467.89. 45. 84.68 Gas operated welding, brazing, cutting and surface tempering machines (other than hand operated). 46. 84.74 Goods falling under all the sub-headings except sub-heading No. 8474.90. 47. 84.75 Goods falling under sub-heading Nos. 8475.10 and 8475.20. 48. 84.77 Goods falling under all the sub-headings except sub-heading No. 8477.90. 49. 84.78 Machinery falling under sub-heading No. 8478.10. 50. 84.79 Goods falling under sub-heading Nos. 8479.20, 8479.30, 8479.40; sub-heading No. 8479.81 excluding wire coil winders; and machinery used for the production of a commodity. 51. 85.01 Goods falling under sub-heading Nos. 8501.33, 8501.34, 8501.53, 8501.61, 8501.62, 8501.63, 8501.64, DC generators and the following electric motors, namely:- Flame proof meters, variable speed commutator motors, internally geared motors, motors designed for use in circuits of 400 Volts or above and other motors of rated output of 1.5 KW and above. 52. 85.02 Electric generating sets and rotary converters. 53. 85.04 Goods falling under sub-heading No. 8504.22, 8504.23, 8504.33, 8504.34, 8504.40 and flame proof trans formers; other transformers whose rated output voltage is not less than 400 Volts and inductors used in circuits of not less than 400 Volts. 54. 85.15 Goods falling under sub-heading Nos. 8515.21, 8515.29, 8515.31, 8515.39, 8515.80 and goods other than electrically heated hand soldering and brazing irons.