Concessional rate of auxiliary duty - 189/86 - Customs -Tariff

Concessional rate of auxiliary duty Notification No. 189/86-Cus. Dated 1-3-1986 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 49 of the Finance Bill, 1986 which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, 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-clause (1) of clause 49 of the said Finance Bill 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 cuprammonium filament yarn 6. 59 Goods falling under Heading Nos. 59.10 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 Heading Nos. 84.07 to 84.09, namely : — (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. 11. 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) 84.10 and 84.11 (vii) 84.12 (excluding spring or weight operated motors and parts thereof) (viii) 84.13 (excluding goods covered by sub-heading Nos. 8413.11, 8413.19, 8413.20, 8413.30, 8413.40 and parts thereof) (ix) 8414.10, 8414.20, 8414.40 and parts thereof (x) 84.16 (xi) 84.18 (excluding heat pumps, domestic refrigerators and parts thereof). (xii) 84.19 (excluding machinery and equipment for food other than milk; water heaters, non-electrical machinery, and equipment for use in air-conditioning and parts thereof) (xiii) 84.20 (xiv) 84.21 (excluding Airfilters; oil or fuel filters for I.C. Engines and parts thereof). (xv) 8424.30, 8424.81, 8424.89 and parts thereof (xvi) 84.32 (excluding lawn or sports ground rollers) (xvii) 84.33 (xviii) 84.34 (xix) 84.36 (xx) 84.37 (xxi) 8438.30 and parts thereof (xxii) 84.40 (xxiii) 84.41 (excluding photographic paper cutting or film cutting machines and parts thereof) (xxiv) 84.42 (xxv) 84.43 (xxvi) 84.44 and 84.45 (xxvii) 84.46, 84.47 and 84.48 (excluding domestic knitting machines, machines for making gimped yarn, tulle, lace, embroidery, trimming, braid or net and parts thereof) (xxviii) 84.49 (xxix) 8451.50, 8451.80 and parts thereof (xxx) 84.52 (excluding domestic sewing machines) (xxxi) 84.53 (xxxii) 83.55 ; 84.66 (xxxiii) 84.67 (xxxiv) 84.74 (xxxv) 84.75 (xxxvi) 84.77, 84.78, 84.79 (excluding 8479.10, 8479.81, 8479.82 and 8479.89) and 84.80 12. 84 Mechanically propelled road rollers falling under Heading No. 84.29 13. 84 Exhaust fans and blowers of not less than 65 cm sweep; flame proof fans and blowers and parts thereof 14. 84 Parts falling under Heading No. 84.17 15. 84 Goods falling under Heading No. 84.25 but excluding power cranes 16. 84 Goods falling under Heading No. 84.26 but excluding 8426.41 and straddle carriers of sub-heading No. 8426.12 and parts thereof 17. 84 Goods falling under Heading Nos. 84.28, 84.29, 84.30, 84.31 but excluding petroleum and gas well drilling equipment and parts thereof 18. 84 Goods falling under Heading No. 84.39 but excluding paper making machinery and parts thereof 19. 84 Goods falling under Heading No. 84.68 and parts thereof excluding hand operated machinery and apparatus and parts thereof 20. 85 Goods falling under sub-heading Nos. 8501.33, 8501.34, 8501.53, 8501.61, 8501.62, 8501.63 and 8501.64 21. 85 Goods falling under Heading No. 85.02. 22. 85 Goods falling under Heading No. 85.14 (excluding industrial and laboratory electric furnace and ovens) 23. 85 Goods falling under Heading No. 85.35 and sub-heading No. 8545.11 24. 86 Locomotives and tenders and parts of such locomotives and tenders 25. 87 Tractors and fire-engines and parts of such tractors and fire-engines 26. 89 Dredging vessels which are for dredging operations 27. 96 Composing sticks 28. 98 Goods falling under Heading No. 98.01