Auxiliary duty - 101/86 - Customs -Tariff

Auxiliary duty Notification No. 101/86-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) read with sub-section (4) of section 43 of the Finance Act, 1985 (32 of 1985), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts (excluding diodes, thermionic valves, transistors, and similar semi-conductor devices, light emitting diodes, electronic micro-circuits, capacitors, other than paper capacitors or any combination thereof or with other parts) required for the purpose of initial setting up, or for the assembly or manufacture, of any article specified in the Schedule annexed hereto, when imported into India and proved to the satisfaction of the Assistant Collector of Customs to be so required for such setting up, assembly or manufacture, from so much of that portion of the auxiliary duty of customs leviable thereon under sub-section (1) of Section 43 of the Finance Act, 1985 (32 of 1985) as is in excess of the amount calculated at the rate of auxiliary duty of customs leviable under the said Finance Act, read with any relevant notification for the time being in force, on the said article when imported complete, subject to the conditions specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 94/86-Customs, dated the 17th February, 1986 as amended from time to time. THE SCHEDULE I. Articles falling under the following Heading Nos. or sub-heading Nos. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), namely :— (1) 84.01 (2) 84.02 (3) 84.04 (excluding auxiliary plant of central heating boilers). (4) 84.05 (5) 84.06 (6) 84.10 (7) 84.12 (excluding spring and weight operated motors). (8) 84.13 (excluding goods covered by sub-heading Nos. 8413.11, 8413.19, 8413.20, 8413.30, 8413.40. (9) 8414.10, 8414.20, 8414.40. (10) 84.16 (11) 84.17 (12) 84.18 (excluding heat pumps and domestic refrigerators). (13) 84.19 (excluding machinery and equipment for food other than milk ; water heaters, non-electric; machinery and equipment for use in air-conditioning). (14) 84.20 (15) 84.21 (excluding air filters, oil or fuel filters for internal combustion engines) (16) 84.25, 84.26 and 84.28 (17) 84.29 and 84.30 (18) 84.32 (excluding lawn or sports ground rollers). (19) 84.33 (20) 84.34 (21) 84.36 (22) 84.37 (23) 8438.30 (24) 84.39 (25) 84.40 (26) 84.41 (excluding photographic paper and film cutting machines). (27) 84.42 (28) 84.43 (29) 84.44 and 84.45 (30) 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. (31) 84.49 (32) 84.51 (excluding dry cleaning machines). (33) 84.52 (excluding domestic sewing machines). (34) 84.53 (35) 84.54 (36) 84.55 (37) 84.56, 84.57, 84.58, 84.59, 84.60, 84.61, 84.62, 84.63, 84.64, 84.65 and 84.66 (38) 84.67 (39) 84.74 (40) 84 76 (excluding machines for working glass in the cold). (41) 84.77, 84.78 and 84.79 (excluding 8479.10, and 8479.89). (42) 85.05 (excluding ferrite permanent magnet and articles of ferrite permanent magnet, being blanks of such magnets). (43) 85.14 (44) 86.01 and 86.02 (45) 87.01 (excluding tractors designed for transport on roads other than earthen roads). II. Rock drilling bits falling under Heading No. 82.07. III. Mechanically propelled road rollers falling under Heading No. 84.29 IV. Exhaust fans and blowers of sweep not less 65 cms and flame proof fans and blowers falling under sub-heading No. 8414.59. V. Electric or laser operated welding, brazing or soldering or cutting machines falling under Heading No. 85.15, but excluding electrically heated hand soldering and brazing irons. VI. Insulators falling under Heading No. 85.46 and designed for use in an electrical transmission system of 400 volts or above. VII. Electrical apparatus for making and breaking circuits or making connection to or in electrical circuits, resistors, switch board and control panels falling under Heading Nos. 85.53, 85.35, 85.36 and 85.37, provided these articles are designed for use in circuits of 400 volts or above or of 20 Amps or above or for use with motors of 1.5 Kilowatts or above. VIII. Shuttle cars designed for use in mines falling under Heading No. 87.03. 2. This notification shall come into force on the 28th day of February, 1986.