Certain specified goods - 98/86 - Customs -Tariff

Certain specified goods Notification No. 98/86-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 the Chapter or Chapters 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 the whole of the auxiliary duty of customs leviable thereon under sub-section (1) of section 43 of the said Finance Act. TABLE Sl. No. Chapter No. in the First Schedule to the Customs Tariff Act, 1975. Description of goods (1) (2) (3) 1. 7 Pulses including broken pulses. 2. 10 Grains (including broken grains) 3. 25 and 99 Salt 4. 27 Mineral grease (including petroleum jelly), High Speed Diesel Oil, Motor Spirit, Kerosene, Aviation Turbine Fuel, Diesel Oil, Furnace Oil and Lubricating Oil. 5. 31 (i) Potassium sulphate containing not more than 52% by weight of K 2 O; and (ii) Composite fertilizers. 6. 37 Film strips and film slides for educational purposes. 7. 39 Polyvinyl chloride resins. 8. 41 Raw hides and skins (fresh, dried, pickled or limed), whether or not split, including sheep-skins in the wool. 9 49 and 99 Paper money, printed books (including covers for printed books), periodicals (including news-papers), maps, charts and plans, proofs, music manuscripts and illustrations specially made for binding in books. 10. 49 or 97 Specimens, models and wall diagrams illustrative of natural science, medals, antique coins and postage stamps, whether used or unused. 11. 52 Cotton raw. (a) Raw real pearls, cultured pearls and raw cultural pearls (including ad-mixtures pearls containing raw real pearls and cultured pearls) falling under Heading No. 71.01. (b) Rough uncut precious stones, namely Emeralds, sapphires and rubies unworked or uncut. (c) Rough diamonds. 13. 71 Current coin of the Government of India. 14. 99 All other goods falling under Chapter 99. Explanation :—For the purposes of this notification, the following expressions shall have the meanings hereby assigned to them :— (1) Motor spirit, that is to say, any inflammable hydrocarbon (including any mixture of hydrocarbons) 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, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of eighteen millimetres or more and is ordinarily used as an illuminant in oil burning lamps. (3) Aviation turbine fuel. (4) High speed diesel oil, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has its flash point at or above 25° centigrade, is ordinarily used as fuel in automative engines and satisfied either of the following requirement:— (i) the oil has a smoke point of 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 satisfied the following conditions:— (a) leaves carbon residue of less than 1/4 per cent, by weight when tested by Ramsbottom carbon Residue Apparatus, and (b) is lighter in colour than 0.04 Normal Iodine solution when tested by colour comparison test; (5) Diesel oil not elsewhere specified that is to say, 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. (6) Furnace Oil, that is to say, 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 0 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 seconds or more by Redwood I Viscometer at 37.8° centigrade. (7) Lubricating oil, that is to say, any oil as is ordinarily used for lubrication excluding any hydrocarbon oil which has its flash point below 93.3° centigrade. (8) Hydrocarbon oil which has its flash point at or above 93.3° centigrade, and is ordinarily used for the batching of jute or other fibre. (9) Lubricating greases. 2. This notification shall come into force on the 28th day of February, 1986.