Partial exemption from auxiliary duty to certain specified goods - 313/86 - Customs -Tariff

Partial exemption from auxiliary duty to certain specified goods Notification No. 313/86-Cus. Dated 13-5-1986 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 49 of the Finance Act, 1986 (23 of 1986), and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 189/86-Customs, dated the 1st March, 1986, 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 annexed hereto and falling within the Chapter 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, from so much of the auxiliary duty of customs leviable thereon under sub-section (1) of section 49 of the said Finance Act as is in excess of the amount calculated at the rate of 25 per cent of the value of such goods as determined in accordance with the provisions of section 14 of the first mentioned Act. THE TABLE Sl. No. Chapter No. in the First Schedule to the Customs Tariff Act, 1975 Description of goods (1) (2) (3) 1. 26 Lead Concentrates. 2. 38 Linear Alkyl-Benzene. 3. 40 Goods falling under Heading No. 40.10 4. 48 Stereo flangs. 5. 54 Polyester filament yarn, polyester monofil, and polyester strips, viscose filament yarn below 600 deniers and cupramanium filament yarn. 6. 59 Goods falling under Heading No. 50.10 and 59.11. 7. 71 Industrial diamonds. 8. 72 Melting scrap of iron or steel for use in electric arc furnace. 9. 72 Cold rolled Electrical Steel sheets, grain oriented or not. 10. 84 Goods falling under the following Heading Nos. or sub-heading Nos. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (i) 84.01 (ii) 84.02 (iii) 84.04 (excluding auxiliary plants of central heating boilers). (iv) 84.05 (v) 84.06 (vi) (1) Stationary or industrial internal combustion piston engines and parts of such stationary or industrial internal combustion piston engines excluding those which are interchangeable for use with motor vehicles other than those specified in Item (2) below. (2) Internal combustion piston engines for industrial and agricultural tractors and power tillers and parts thereof excluding those which are interchangeable for use with other motor vehicles. (3) Marine engines and parts thereof excluding those which are interchangeable for use with motor vehicles other than those specified in Item (2) above. (vii) 84.10 and 84.11 (viii) 84.12 (excluding spring or weight operated motors and parts thereof). (ix) 84.13 (excluding goods covered by sub-heading Nos. 8413.11, 8413.19, 8413.20, 8413.30, 8413.40 and parts thereof). (x) 8414.10, 8414.20, 8414.40 and parts thereof. (xi) 8414.59, 8414.60, 8414.80 and 8414.90, namely : (i) Exhaust fans and blowers of sweep not less than 65 cms. and parts thereof; (ii) Air pumps and parts thereof; and (iii) other air compressors and gas compressors other than of a kind for use in air-conditioning equipment and parts thereof. (xii) 84.16 (xiii) Parts falling under 84.17 (xiv) 84.18 (excluding heat pumps, domestic refrigerators and parts thereof). (xv) 84.19 (excluding machinery and equipment for food other than for treating milk; water heaters, non-electrical; machinery and equipment for use in air-conditioning; and parts of the aforementioned machinery and equipments). (xvi) 84.20. (xvii) 84.21 (excluding Air-filters and parts thereof; oil or fuel filters for I.C. Engines and parts thereof). (xviii) 8424.30, 8424.81, 8424.89 and parts thereof. (xix) 84.25 (xx) 84.26 excluding 8426.41 and straddle carriers of sub-heading No. 8426.12 and parts thereof. (xxi) 84.28, 84.29, 84.30 and 84.31 but excluding petroleum and gas well drilling equipments and parts thereof. (xxii) 84.32 (excluding lawn or sports ground rollers and parts thereof). (xxiii) 84.33 (xxiv) 84.34 (xxv) 84.36 (xxvi) 84.37 (xxvii) 8438.30 and parts thereof. (xxviii) 84.39 excluding paper making machinery and parts thereof. (xxix) 84.40 (xxx) 84.41 (excluding photographic paper cutting or film cutting machines and parts thereof). (xxxi) 84.42 (xxxii) 84.43 (xxxiii) 84.44 and 84.45 (xxxiv) 84.46, 84.47 and 84.48 (excluding domestic knitting machines, machines for making gimped yarn, tulle, lace, embroidery, trimming, braid or met and parts thereof). (xxxv) 84.49 (xxxvi) 8451.50, 8451.80 and parts thereof. (xxxvii) 84.52 (excluding domestic sewing machines and parts thereof). (xxxviii) 84.53 (xxxix) 84.55 and 84.66 (xxxx) 84.67 (xxxxi) 84.68 (excluding hand operated machines and apparatus and parts thereof). (xxxxii) 84.74, 84.75, 84.77, 84.78, 84.79 and 84.80. 11. 85 Goods falling under sub-heading Nos. 8501.33, 8501.34, 8501.53, 8501.61, 8501.62, 8501.63 and 8501.64. 12. 85 Goods falling under Heading Nos. 85.02 and sub-heading Nos. 8504.22, 8504.23, 8504.33, 8504.34 and 8504.40. 13. 85 Goods falling under Heading No. 85.14 (excluding industrial and laboratory electric furnace and ovens). 14. 85 Goods falling under Heading No. 85.35 and sub-heading No. 8545.11. 15. 86 Locomotives and tenders and parts of such locomotives and tenders. 16. 87 Tractors and fire-engines and parts of such tractors and fire engines. 17. 89 Dredging vessels which are for dredging operations. 18. 90 Machines and apparatus used in cinematographic laboratories, namely, film printing machines, film cleaning machines, cinematographic reducers and enlargers and blooping punch for sound splicing. 19. 90 Cinematographic machines, equipments and apparatus, namely, film editing machines, re-recording, scaring and dubbing equipment and sound mixing units. 20. 96 Composing sticks. 21. 98 Goods falling under Heading No. 98.01.