Total exemption from auxiliary duty to certain specified goods - 311/86 - Customs -Tariff

Total exemption from auxiliary duty to certain specified goods Notification No. 311/86-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. 187/86-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 or Chapters of the First Schedule to the Customs Tariff Act, 1975 (51 of l975) specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the auxiliary duty of customs leviable thereon under sub-section (1) of section 49 of the said Finance Act. THE TABLE Sl. No. Chapter of the First Schedule to the Customs Tariff Act, 1975 Description of goods (1) (2) (3) 1. 4 Dried skim milk, that is to say, dried milk powder containing not more than 4 per cent of fat and no added ingredients. 2. 7 Pulses including broken pulses. 3. 8 Prunes and grapes, fresh; and dried sultanas. 4. 10 Grains including broken grains. 5. 14 Wattle bark. 6. 15 Tallow. 7. 15 Rapeseed oil. 8. 15 Soyabeen oil. 9. 21 Milk foods for infants and invalids, canned or bottled. 10. 25 Sulphur (Crude). 11. 25 or 99 Salt. 12. 25 Mineral phosphates, natural, imported in a form indicative of their use as fertilizers, but excluding rock phosphate. 13. 26 Zinc concentrates. 14. 27 Mineral grease (including petroleum jelly), high speed diesel oil, Motor Spirit, Kerosene, Aviation Turbine Fuel, Diesel oil, Furnace oil and Lubricating oil. 15. 28 Sodium hydroxide of sub-heading No. 2815.12. 16. 31 Potassium Sulphate containing not more than 52 per cent by weight or K 2 O and composite fertilizers. 17. 31 Ammonium Sulphate. 18. 31 Sodium Nitrate containing not more than 16.3 per cent by weight of Nitrogen. 19. 37 Film strips and film slides for educational purposes. 20. 37 Photo polymer (relief image) plates. 21. 39 Polyvinyl Chloride of sub-heading Nos. 3904.10, 3904.21 and 3904.22. 22. 41 Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split, including sheep skins in wool. 23. 44 (1) Wood in the rough; (2) Wood roughly squared and half squared, but not further manufactured : (3) Wood sawn lengthwise, sliced or peeled, but not further prepared. 24. 48 Newsprint for printing of newspapers, books and periodicals. 25. 49 or 99 Paper money, printed books (including covers for printed books), periodicals (including newspapers), maps, charts and plans, proofs, music manuscripts and illustrations specially made for binding in books. 26. 49, 97 or 99 Specimens, models and wall diagrams illustrative of natural science, medals, antique coins and postage stamps, whether used or unused. 27. 52 Cotton, raw. 28. 69 Refractory bricks of special shape or quality for use as component parts of industrial furnaces. 29. 70 Glass beads and false pearls. 30. 71 (a) Raw real pearls, cultured pearls and raw cultured pearls (including admixtures of pearls containing raw real pearls and cultural pearls) falling under Heading No. 71.01. (b) Rough uncut precious stones, namely Emeralds, saphires and rubies unworked or uncut. (c) Rough diamonds excluding industrial diamonds. 31. 71 Current coin of the Government of India. 32. 72 Ferro-molybdenum. 33. 81 Magnesium and magnesium alloys, unwrought. 34. 82 Interchangeable tools for metal working hand tools. 35. 82 Blades for leather shaving machine. 36. 84 Internal combustion piston engines designed for use in aeroplanes and parts of such engines. 37. 84 Converters, ladles, ingots moulds, and casting machines, of a kind used in metallurgy and in metal foundries; parts thereof. 38. 84 or 85 Industrial and laboratory furnaces and ovens, non-electric or electric. 39. 90 Goods falling under Heading No. 90.21. 40. 90 Voltmeters designed for mounting on switch-boards of over 250 volts. 41. 90 Machines and appliances for testing mechanically the hardness, strength, compressibility, elasticity and the like properties of industrial materials (for example, metals, wood, textiles, paper or plastics), and parts of such machines and appliances. 42. 90 Goods falling under Heading No. 90.27 excluding exposure Meters and parts thereof. 43 90 Electrical measuring, checking, analysing or automatically controlling instruments and apparatus. 44. 90 Polymer plate processing equipment. 45. 90 Automatic film processor for use in the printing industry. 46. 90 Colour scanner. 47. 99 All other goods falling under Chapter 99. Explanation — In this notification,— (1) "motor spirit" means any inflamable hydrocarbon (including any mixture of hyrocarbons) which has its flashing point below 25° centigrade and which either by itself or in admixture with other substances is suitable for use as fuel in spark-ignition engines; (2) "kerosene" means any hydrocarbon oil (excluding mineral colza oil and white sprit) which has a smoke point of eighteen millimetres or more and is ordinarily used as an illuminant in oil burning lamps; (3) "high speed diesel oil" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has its flash point at or above 25 o centigrade and is ordinarily used as fuel in automotive engines and satisfies either of the following requirements : (i) the oil has a smoke point at 10 millimetres or more but less than 20 millimetres, or (ii) the oil has a smoke point of less than 10 millimetres but has a viscosity of less than 50 seconds by Redwood I Viscometer at 37.8° centigrade and satisfies the following conditions : (a) leaves carbon residue of less than 1/4 per cent, by weight when tested by Rams-bottom carbon Residue Apparatus, and (b) is lighter in colour than 0.04 Normal Iodine solution when tested by colour comparison test; (4) "diesel oil" means any hydrocarbon oil which is ordinarily used as fuel in stationary diesel engines and which satisfies the following requirements : (i) has its flash point at or above 66° centigrade; (ii) has a smoke point of less than 10 millimetres. (iii) leaves carbon residue of not less than 1/4 per cent, by weight when tested by Ramsbottom Carbon Residue Apparatus. (iv) is as dark as, or darker than, 0.04 Normal Iodine solution when tested by colour comparison test, and (v) possesses a viscosity of less than 100 seconds by Redwood I Viscometer at 37.8° centigrade; (5) "furnace oil" means any hydrocarbon oil which is ordinarily used as furnace fuel and not suitable for use in spark-ignition engines and which satisfies the following requirements : (i) has its flash point at or above 66° centigrade. (ii) has a smoke point of less than 10 millimetres. (iii) leaves carbon residue of not less than 1/4 per cent by weight when tested by Ramsbottom Carbon Residue Apparatus. (iv) is as dark as, or darker than, 0.04 Normal Iodine solution when tested by colour comparison test, and (v) possesses a viscosity of 100 second or more by Redwood I Viscometer at 37.8° centigrade ; (6) "lubricating oil" means any oil as is ordinarily used for lubricating, excluding any hydrocarbon oil which has its flash point below 93.3° centigrade; (7) "Electrical measuring, checking, analysing or automatically controlling instruments and apparatus" means : (a) instruments or apparatus for measuring or checking electrical quantities ; (b) machines, appliances, instruments or apparatus of a kind described in Heading Nos. 90.14, 90.15, 90.16, 90.17, 90.24, 90.25, 90.26, 90.27, 90.29 (other than stroboscopes), 90.31 or 90.33, the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled ; (c) instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations ; and (d) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.