Auxiliary duty - 100/86 - Customs -Tariff

Auxiliary duty Notification No. 100/86-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 the goods specified in column (3) of the Table annexed hereto and falling within Chapter or heading No. or sub-heading No. 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 that portion of the auxiliary duty of customs leviable thereon under sub-section (1) of section 43 of the said Finance Act as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. TABLE Sl. No. Chapter No. or Heading No. or Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975. Description of goods Rate of duty (1) (2) (3) (4) 1. 25.10 Mineral phosphates, natural, imported in a form indicative of their use as fertilizers but excluding rock phosphates. 5% of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962). 2. 7202.70 Ferro-molybdenum 15% of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962). 3. 81.04 Magnesium and magnesium alloys unwrought. 5% of the value of the good as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962). 4. 84.25 Power cranes. 5. 84.30 Petroleum and gas well drilling equipment and parts thereof. 6. 84.66 Component parts of machine tools for working metals. 20% of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962). 7. 90.24 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. 5% of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962, (52 of 1962). 8. 90.27 Goods falling under Heading No. 90.27 excluding exposure meters. 9. 90 Electrical measuring, checking, analysing or automatically controlling instruments and apparatus : (a) for measuring or checking electrical quantities and automatic regulators of electrical quantities if designed for use in circuits of 400 volts or more (excluding volt meters designed for mounting on switch boards over 250 volts. 5% of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962). (b) 5% of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, (52 of 1962). (c) the non-electrical counter-parts of which fall under the following Heading No. or sub-heading No. namely :— 5% of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962). (i) 90.16 (ii) 9024.10 and 9024.80 (iii) 90.26 (excluding 9026.90) (iv) 90.27 (excluding 9027.40). (d) Electrical counterparts of the following instru-ments namely :— 5% of the value of the goods as determined in accordance with the provisions of Section 14 of the Customs Act, 1962 (52 of 1962). (i) Thermometers, pyrometers, and their combinations, falling under Heading No. 90.25. (ii) Checking instruments and appliances and machines; profile projectors, falling under heading No. 90.30. (e) Electrical counterparts of goods falling under the following heading Nos. namely :— 15% of the value of the goods as determined in accordance with the provisions of Section 14 of the Customs Act, 1962 (52 of 1962). (i) 90.15 (ii) 90.17 (excluding sub-heading No. 9017.90). (f) Electrical counterparts of the following goods namely :— 15% of the value of the goods as determined in accordance with the provisions of Section 14 of the Customs Act, 1962 (52 of 1962). (i) hydrometers, barometers, hygrometers, pychrometers, and any combination of these instruments, falling under Heading No. 90.25. (ii) Thermostat, and humidistats, falling under Heading No. 90.32. (iii) Goods falling under Heading No. 90.29 (excluding sub-heading No. 9029.90). (g) Electrical counterparts of exposure meters falling under sub-heading No. 9027.40. 20% of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962). (h) Others, not elsewhere specified, but excluding voltmeters, designed for making switch boards of 250 volts. 15% of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962). 2. This notification shall come into force on the 28th day of February, 1986.