Exemption specified goods - 136/86 - Customs -Tariff

Exemption specified goods Notification No. 136/86-Cus. Dated 17-2-1986 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 (3) of the Table hereto annexed and falling under Chapter or heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India from 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 specified in the corresponding entry in column (4) of the said Table : Provided that nothing contained in the 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. TABLE Sl. No. Chapter or Heading No. or sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) 1. 25 All goods excluding the following, namely :— 70% ad valorem (a) Battery grade Manganese Di-oxide (b) Cryolite, natural (c) Graphite, natural (d) Mineral phosphate, natural imported in a form indicative of their use as fertilizers (e) Sulphur of all kinds excluding insoluble sulphur; and (f) All other goods specified in Sl. Nos. 2 to 6 below. 2. 25 Rutile in granular or powder form for use otherwise than for extraction of metals. 70% ad valorem 3. 25.03 Insoluble Sulphur 60% ad valorem 4. 25.23 Cement, all sorts 60% ad valorem 5. 25.24 Asbestos, raw including fibre 40% ad valorem 6. 2529.21 2529.22 Fluorspar 70% ad valorem 7. 28 Acids, not elsewhere specified 70% ad valorem 8. 28 Chrome compounds 70% ad valorem 9. 28 Lead compounds 70% ad valorem 10. 28 Magnesium compounds (other than Magnesium oxide, whether or not chemically pure) 70% ad valorem 11. 28 Potassium compounds 70% ad valorem 12. 28 Zinc compounds 70% ad valorem 13. 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements and of isotopes; not elsewhere specified. 70% ad valorem 14. 28.36 Soda Ash 70% ad valorem 15. 28.40 2810.00 Borax and boric acid 70% ad valorem 16. 28.44 Uranium Oxide 70% ad valorem 17. 28.49 Carbides (for example Silicon carbide, Boron Carbide, Metal Carbides) 70% ad valorem 18. 28.50 Hydrides 70% ad valorem 19. 28.51 Air (Compressed or liquid) 70% ad valorem 20. 2801.20 Iodine in crude form 70% ad valorem 21. 2803.00 Carbon (including carbon black) 70% ad valorem 22. 2804.61 2804.69 Silicon 50% ad valorem 23. 2804.80 Arsenic 70% ad valorem 24. 2804.90 Selenium 70% ad valorem 25. 2805.40 Mercury (excluding A.R., B.P., U.S.P. or equivalent grade of purity in containers holding 500 gms or less) 50% ad valorem 26. 2814.10 Ammonia Anhydrous 70% ad valorem 27. 2818.10 Corundum (Artificial) 70% ad valorem 28. 2818.20 Aluminium Oxide 70% ad valorem 29. 2822.00 Cobalt oxide 70% ad valorem 30. 2823.00 Titanium Dioxide 70% ad valorem 31. 2826.12 Aluminium Fluoride 70% ad valorem 32. 2826.30 Crylolite, synthetic 70% ad valorem 33. 2828.10 Bleaching paste and bleaching powder 50% ad valorem 34. 2830.30 Cadmium Sulphide 70% ad valorem 35. 2832.10 Sodium hydrosulphite 70% ad valorem 36. 2833.29 Green copper known as ferrous sulphate 70% ad valorem 37. 2833.30 Alums 70% ad valorem 38. 2836.30 Bicarbonate of Soda 70% ad valorem 39. 2837.11 Sodium Cyanide 70% ad valorem 40. 2839.11 2839.19 Sodium Silicate 70% ad valorem 41. 2843.10 2851.00 Amalgams 70% ad valorem 42. 2850.00 Nitrides 70% ad valorem 43. 2850.00 Silicides 70% ad valorem 44. 2850.00 Borides 70% ad valorem 45. 2850.00 Azides 70% ad valorem 46. 29 The following dye intermediates namely, C-Acid (2-Chloro-5-Toluidine-4-Sulphonic Acid), 6-Chloro-M-Toluidine-4-Sulphonic Acid), H-Acid I-Acid, (2-Naphthyl Amine-5-Hydroxy-7-Sulphonic Acid), J-Acid Urea. 70% ad valorem Aceto-Acet-Anilide, Aceto-Acet-O-Chloro-Anilide, Aceto-Acet-O-Toluidine, Aceto Acetic Ester (Ethyl/Methyl), 1-Amino-anthraquinone, 2-Amino-anthraquinone, (Beta-Amino-Anthraquinone), O-Amino Azo Toluene (2,3/-Dimethyl-4-Amino-Azo-Benzene or 4-Ortho-toluylazo-Ortho-Toluidine), Amino ISO G-Acid I-Amino-6-Nitro-2Naphthol-4-Sulphonic Acid, Anthraquinone, Beta Naphthalene Thioglycolic Acid (2-Naphthyl Thiogycolic Acid), Beta Naphthol, Benzidine Sulphate/ Benzidine Dihydrochloride, Benzoyl-J-Acid (2-Benzoyl Amino 5-Naphthol-7-Sulphonic Acid), Chicago Acid, 4-Chloro-2-Anisidine, M-Chloro Aniline O-Chloro Aniline P-Chloro Aniline 4-Chloro-2-Nitro Anisole 4-Chloro-2-Nitro Aniline, M-Chloro-Para-Xylene, 4-Chloro-O-Toluidine, 5-Chloro-Toluidine, 1 : 4 Diamino Anthraquinone, 2 : 5 Dichloro Aniline, 1 : 5 Diamino-Anthraquinone, 2 : 5 Dichloro Nitro Benzene, Dimethylaniline, 2 : 5 Dimethyl-4-Chlorophenyl- Thioglycolic Acid, Dimethyl  Sulphate,  Dinitro-stilbene Disulphonic Acid (4, 4/Dinitrostilbene-2, 2-Disulphonic Acid), Gamma Acid Meta-Phenylene Diamine Meta-Toluylene Diamine, Nevil Winther Acid M-Nitro-Aniline O-Nitro-Aniline P-Nitro Anisole P-Nitrosophenol (I-Hydroxy-4-Nitro Benzene), Ortho Anisidine, Ortho Nitro- Toluene, Ortho  Toluidine, M-Nitro-P-Toluidine (MNPT) Para Anisidine, Para Nitro Aniline Para Nitro Toluene Para Nitro Toluene Sulphonic Acid or Para Nitro Toluene-Ortho-Sulphonic Acid  (Toluene-4-Nitro-2-Sulphonic Acid or Benzene-1-Methyl-4-Nitro 2-Sulphonic Acid), Para Toluidine Para Toluidine Meta-Sulphonic-Acid, Phenyl J. Acid (2-Phenylamino-5 Naphthol-7-Sulphonic Acid or 2-Phenylamino-5-Hydroxy Naphthalene-7-Sulphonic Acid), Peri Acid, Rhoduline Acid, G-Salt, R-Salt (2-Naphthol-3, 6-Disulphonic Acid, Sodium Salt) Schaeffer's Acid (2-Naphthol- 6-Sulphonic Acid), Sodium Naphthionate/ Naphthonic Acid, Sulphanilic Acid, Tobias Acid (2-Naphthyl- Amino-1-Sulphonic Acid), Trichloro Benzene Sulphanilic Acid, Tobias Acid (2-Naphthyl-Amino-6-Sulphonic Acid), Trichloro Benzene 47. 29 The following dye intermediates, namely, Diamine Stilbene, Disulphonic Acid (4, 4/Diamine Stilbene-2, 2/Disulphonic Acid), Diethyl Meta Amino Phenol (Meta-Di, Ethylamino-Phenol), Metanilic Acid, Ortho-Toluidine, Phenyl Peri Acid (Phenyl-Amino Naphthalene-8-Sulphonic Acid), Quinizarine (1, 4-Dihydroxy-Anthra-Quinone) 110% ad valorem 48. 29 Fast colour bases ordinarily used as coupling components 70% ad valorem 49. 29 Fast colour salts 70% ad valorem 50. 29 The following compounds, namely :— Acetic Acid, Carbolic Acid (Phenol), Citric Acid, Tartaric Acid Rennet essence. 70% ad valorem 51. 29 Aromatic chemicals, namely, such organic chemicals as are ordinarily used for imparting aroma to perfumery, cosmetics, toilet products, food products and beverages. 70% ad valorem 52. 29 Insecticide, Pesticide and fungicide chemicals. 60% ad valorem 53. 29 Organic compounds including Normones and other products not elsewhere specified excluding the following, namely :— 70% ad valorem (1) Acid Cresylic; (2) Pharmaceutical Chemicals, that is, chemicals having prophylactic or therapeutic value and used solely or predominantly as drugs not elsewhere specified; (3) Antibiotics; (4) Sulpha drugs; (5) Vitamins; (6) Saccharin and its salts; (7) Dimethyl Terephthalate; (8) Teraphthalic acid; (9) Sorbitol, Pentaerythrytol and (TICOC) (Crude Erythromycin/ Erythromycin Thiocyanate), (10) Caprolactum; and (11) all other goods specified in Sl. Nos. 46 to 52 above and 54 to 66 below. 54. 29.07 Naphthols ordinarily used as coupling components 70% ad valorem 55. 29.21 Cyclohexylamine 85% ad valorem 56. 29.21 Ethylenea mines, namely, 85% ad valorem Ethylenediamines, Diethylenetriamine, Triethylenetetramine and polyamines 57. 29.39 The following pharmaceutical chemicals, namely :— 60% ad valorem Cocaine, alkaloids of opium and their derivatives, alkaloids of cinchona and other alkaloids which are chemically identical with cinchona alkaloids 58. 2902.00 Xylene 40% ad valorem 59. 2902.20 Benzene 40% ad valorem 60. 2902.30 Toluene 40% ad valorem 61. 2902.50 Ethyl Benzene 40% ad valorem 62. 2905.11 Methyl Alcohol 70% ad valorem 63. 2905.12 Propyl Alcohol 70% ad valorem 64. 2905.12 Isopropyl Alcohol 70% ad valorem 65. 2914.21 Camphor 110% ad valorem 66. 2921.41 Aniline (Aniline Oil) 90% ad valorem 67. 30.05 30.06 Wadding, gauze, bandages and similar articles (for example dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes; sterile surgical suture materials and other pharmaceutical goods specified below : 60% ad valorem (a) sterile laminaria and sterile laminaria tents; (b) sterile absorbable surgical haemostatics; (c) opacifying preparation for X-ray examination and diagnostic reagents designed to be administered to the patient being unmixed products put up in measured doses or products consisting of two or more products which have been mixed of compounded together for such uses ; (d) blood-grouping reagents; (e) dental cements and other dental fillings; and (f) first-aid boxes and kits. 68. 32 Synthetic Organic dyestuffs, other than pigment dyestuff, Azo dyes, Sulphur dyes, vat dyes including solubilised vats and optical bleaching agents. 100% ad valorem 69. 32 Tannis (Tannic Acids) and their derivatives, synthetic organic tanning substances; tanning preparations, whether or not containing natural tanning materials; enzymatic preparations for pre-tanning (for example, of enzymatic, pancreatic or bacterial Origin). 60% ad valorem 70. 32.01 Mineral tanning and tanning extracts of vegetable origin other than gambier. 40% ad valorem 71. 32.04 Azo dyes 100% ad valorem 72. 32.04 Sulphur dyes 100% ad valorem 73. 32.15 Writing ink, printing ink and other inks 60% ad valorem 74. 3204.15 Vat dyes including solubilised vats 100% ad valorem 75. 33 Essential oils, natural or synthetic, aqueous distillates and aqueous solutions of essential oils including such products suitable for medicinal uses, concretes and absolutes; resinoids; perfumery, cosmetic and toilet preparations, room deodorisers, other than natural essential oils of citronella, cinnamon and cinnamon leaf. 110% ad valorem 76. 34 Artificial waxes, prepared waxes, lubricating preparations and preparations of a kind known as "dental wax" or "dental impression compounds." 60% ad valorem 77. 34 Soap, washing preparations polishing and scouring preparations, candles and similar articles and modelling pastes 110% ad valorem 78. 35 The following substances, and their derivatives, namely :— 60% ad valorem Casein, albumins, gelatin (whether or not coloured or surface-worked) peptones and other protein substances; isinglass; hide powder; dextrins; soluble or roasted starches; enzymes; prepared enzymes and glues. 79. 36 All goods falling within Chapter 36 60% ad valorem 80. 38 Chemical products and preparation of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, residual products of the chemical or allied industries, not elsewhere specified or included excluding the following namely :— 70% ad valorem (i) Activated carbon; (ii) Anti-knock preparations and prepared additives for mineral oils; (iii) Artificial graphite; (iv) Compound catalysts; (v) Plasticisers not elsewhere specified; (vi) Prepared rubber chemicals; (vii) Water treatment chemicals not elsewhere specified; and (viii) Stockholm Tar, refined. 81. 38.67 Stockholm Tar, refined 50% ad valorem 82. 38.11 Anti-knock preparations and prepared additives for mineral oils 70% ad valorem 83. 98.02 Laboratory chemicals. 70% ad valorem . 2. This notification shall come into force on the 28th day of February, 1986.