Parts for plants and machinery - 94/86 - Customs -Tariff

Parts for plants and machinery Notification No. 94/86-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 parts (excluding diodes, thermionic valves, transistors, and similar semi-conductor devices, light emitting diodes, electronic microcircuits, 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 Table hereto annexed, 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 duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate applicable to the said article when imported complete, subject to the following conditions, namely :— (1) The authorities mentioned below are satisfied and certify in each case that parts in question are or will be required for the purpose specified above and recommend grant of the above exemption :— (i) Industrial Adviser or Additional Industrial Adviser of the Directorate General of Technical Development of the Ministry of Industry; (ii) The Director of Industries or the Commissioner of Industries of the State concerned in the case of firms which are classified as falling in the small scale sector; (iii) The Jute Commissioner or any officer not below the rank of Assistant Director specifically authority by the Jute Commissioner in the case of firms engaged in the manufacture of Jute machinery or goods; (iv) The Textile Commissioner or any officer not below the rank of the Assistant Director specifically authorised by the Textile Commissioner in the case of firms engaged in the manufactured of textile machinery or goods; (v) The Iron and Steel Controller in the case of manufacture of iron or steel; (vi) The Coal Controller or the Deputy Coal Controller (Production), in the case of firms which are classified as falling in the private sector of Coal Industry; (vii) The Chairman or the Deputy General Manager, (Technical and Works), Neyveli Lignite Corporation; (viii) The Chairman or the Deputy General Manager, National Coal Development Corporation in the case of National Coal Development Corporation; (ix) The Member Central Water and Power Commission in the case of Irrigation and Power Projects; (x) The Development Adviser (Ports), Ministry of Transport in the case of ports; (xi) (a) General Manager, Bharat Heavy Electricals, Jhansi. (b) General Manager, Heavy Electrical Limited, Bhopal. (c) General Manager, Heavy Electricals Equipment Plant, Bharat Heavy Electricals Ltd., Ranipur (Hardwar). (d) General Manager, Heavy Power Equipment Plant, Bharat Heavy Electricals Ltd., Ramachandrapuram (Hyderabad). (e) General Manager, High Pressure Boiler Plant, Bharat Heavy Electricals Ltd., Tiruchirapalli. (f) Project Administrator, Switchgear Unit, Bharat Heavy Electricals Ltd., Ramachandrapuram (Hyderabad). (g) Project Administrator, Central Foundry Forge Project, Bharat Heavy Electricals Ltd., Hardwar. (xii) The Secretary Coal Board, in the case of Coal Board; (xiii) The Chairman, Tea Board in the case of those Firms which are not borne on the list of the Directorate General of Technical Development and which are engaged in the production of tea or manufacture of machinery required therefor; (xiv) (a) The Project Administrator, Tarapur Atomic Power Project; (b) The Project Administrator, Rajasthan Atomic Power Project, in the case of Atomic Power Station. (xv) Assistant Petroleum Officer, Ministry of Petroleum and Chemicals, Government of India, in the case of Petroleum Industry; (xvi) The Joint Secretary, Department of Mines and Metals, Government of India in the case of firms engaged in the processing of ores; (xvii) The Managing Director, or the General Manager, Bharat Earth Movers Ltd., in the case of Bharat Earth Movers Limited; (xviii) The Chairman-cum-Managing Director or whole time Director of the National Minerals Development Corporation, in the case of National Minerals Development Corporation; (xix) The Chairman-cum-Managing Director of Bharat Aluminium Co. Ltd., in the case of Bharat Aluminium Co. Ltd.; (xx) The Chairman-cum-Managing Director of Hindustan Cop-per Ltd., in the case of Hindustan Copper Ltd. (xxi) The Managing Director, Hindustan Zinc Ltd., in the case of Hindustan Zinc Ltd.; (xxii) The Managing Director, Hindustan Antibiotics Ltd., Pimpri, Poona-18 in the case of Hindustan Antibiotics Ltd.; (xxiii) The Managing Director, Phosphates, Pyrites and Chemicals Ltd., in the case of Phosphates, Pyrites and Chemicals Ltd.; (xxiv) The Chief Mechanical Engineer or the Chief Electrical Engineer, Diesel Locomotive Works, Varanasi, in the case of Diesel Locomotive Works, Varanasi; (xxv) The Chief Mechanical Engineer or the Chief Electrical Engineer, Chittaranjan Locomotive Works, Chittaranjan in the case of Chittaranjan Locomotive Works, Chittaranjan; (xxvi) The Chief Mechanical Engineer or the Chief Electrical Engineer, Integral Coach Factory, Perambur, Madras; (xxvii) The General Manager, Wheels and Axles Plant, Bangalore in the case of Wheels and Axles Plant, Bangalore; (xxxiii) The General Manager, Metropolitan Rail Transport, Calcutta, in the case of Metropolitan Rail Transport, Calcutta; (xxix) The Chief Administrative Officer, Central Organisation for Modernisation of Workshops, New Delhi; (xxx) General Manager, Bharat Pumps and Compressors Ltd., in the case of Bharat Pumps and Compressors Ltd.; (xxxi) The General Manager or Deputy General Manager, Heavy Machine Building Plant, the General Manager or Deputy General Manager, Foundry Forge Plant, in the case of Heavy Engineering Corporation Ltd.; (xxxii) The Chief Materials Manager, Bharat Heavy Plates and Vessels Ltd., Visakhapatnam, in the case of Bharat Heavy Plates and Vessels Limited.; (xxxiii) The General Manager or the Deputy General Manager, Mining and Allied Machinery Corporation Limited in the case of Mining and Allied Machinery Corporation Limited; (xxxiv) The Managing Director, Cement Corporation of India Limited, in the case of Cement Corporation of India Limited. (2) The importer shall, by the execution of a bond in such form and for such sum as may be specified by the Assistant Collector of Customs, bind himself, to pay, on demand, in respect of such parts as are not proved to the satisfaction of the Assistant Collector of Customs to have been used for the aforesaid purposes, an amount equal to the difference between the duty leviable on such parts but for the exemption contained herein and that already paid at the time of importation. TABLE 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 plants of central heating boilers) (4) 84.05 (5) 84.06 (6) 84.10 (7) 84.12 (excluding spring or weight operated motors) (8) 84.13 (excluding goods covered by sub-headings Nos. 8413.12, 8413.19., 8413.20., 8413.30 and 8413.40) (9) 8414.10, 8414.20 and 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 84.78 (17) 84.29 and 84.30 (18) 84.32 (other than 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/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, lacs, embroidery, trimming, braid, or net and parts thereof) (31) 84.49 (32) 84.51 (excluding dry cleaning machinery) (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) 84.75 (excluding machines for working glass in the cold) (41) 84.77, 84.78 and 84.79 (excluding those covered by sub-heading Nos. 8479.10, 8479.89). (42) 85.05 (excluding ferrite permanent magnets and articles of ferrite permanent magnets, 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 less than 65 cm; 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 or braking circuits or making connections to or in electrical circuits; resistors; switch boards and control panel falling under heading No. 85.33. 85.35, 85.36 and 85.37 provided these articles are designed for use in circuits of 400 volts or above or of 20 amperes 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.