Surcharge of customs - Exemption of specified goods - 23/99 - Customs -Tariff

Surcharge of customs - Exemption of specified goods Notification No. 23/99-Cus. Dated 28-2-1999 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 118 of the Finance Bill, 1999, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the surcharge of customs leviable thereon by virtue of the provisions of sub-clause (1) of the said clause 118 : Provided that in respect of the goods specified against S. No. 1 of the said Table, the exemption under this notification shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the First Schedule to the said Customs Tariff Act. TABLE S. No. Description of goods (1) (2) 1 Gold and silver, - (i) including ornaments (but excluding ornaments studded with stones or pearls), imported into India or taken delivery by an eligible passenger in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), Nos. 171/94-Customs and 172/94-Customs, both dated the 30th September, 1994; (ii) imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 117/94-Customs, dated the 27th April, 1994; or (iii) imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 80/97-Customs, dated the 21st October, 1997. 2 All goods, falling within the said First Schedule, which are chargeable to duty of customs at the rate of 40% ad valorem under the said First Schedule read with any notifications for the time being in force in respect of the duty so chargeable. 3 All goods falling under heading/sub-heading Nos., namely :- 0802.11, 0802.12, 0806.20, 0909.40, 0910.40, 1108.11, 1108.13, 15.02, 2106.90, 2207.10, 22.08, 27.09, 27.10, 27.11, 27.12, 27.13, 27.14, 27.15, 3102.21, 3104.30, 3105.20, 3105.30, 3105.40, 3105.51, 3105.59, 3105.60, 3105.90, 3302.10, 4011.30, 41.04, 41.05, 41.06, 41.07, 49.01, 49.03, 49.07, 51.05, 5204.11, 52.05, 54.02, 54.03, 55.01, 55.02, 55.03, 55.04, 55.05, 55.06, 55.07, 8451.80, 8452.21, 8452.29, 8452.30, 8452.40, 8453.10, 8460.39, 8466.93, 8466.94, 8471.30, 8471.41, 8471.49, 8471.50, 8471.60, 8471.80, 8471.90, 8473.50, 8477.20, 8514.90, 8515.90, 8517.11, 8517.19, 8517.21, 8517.22, 8517.80, 8517.90, 8535.21, 8535.29, 8803.10, 8803.20, 8803.30, 9016.00, 9026.20, 9026.80, 9026.90, 9027.20, 9027.30, 9027.50 or 9027.80. 4 Aeroplane engines falling under sub-heading Nos. 8407.10, 8411.11, 8411.12, 8411.21 or 8411.22. 5 Parts of aeroplane engines falling under sub-heading No. 8409.10 or 8411.91. 6 Automatic cloth cutting machines falling under sub-heading No. 8451.50. 7 Crankshaft turning lathes and camshaft turning lathes, falling under sub-heading No. 8458.11, 8458.19 or 8458.99. 8 Tool room precision optical co-ordinate jig boring machines, including numerical control, falling under sub-heading No. 8459.40. 9 Floor and table type horizontal boring machines above 160 mm spindle diameter, falling under sub-heading No. 8459.40. 10 Spline shaft grinding machines, falling under sub-heading No. 8460.29. 11 Precision double disc (duplex) grinders for sizing, falling under sub-heading No. 8460.29. 12 Thread grinding machines falling under sub-heading No. 8460.29. 13 Race ways super-finishing machines for finishing the races of bearings, falling under sub-heading No. 8460.90. 14 Automatic straight bevel/hypoid bevel gear generators, hypoid bevel gear lappers, gear tooth honing machines and gear shaving machines, falling under sub-heading No. 8461.40. 15 Hydraulic cold circular saws of bar capacity above 530 mm, falling under sub-heading No. 8461.50. 16 Automatic multi station bolt making machines comprising of feeding, cutting, upsetting and threading mechanism with automatic transfer mechanism between the stations, falling under sub-heading No. 8462.10. 17 Hydraulic extrusion presses for manufacture of seamless tubes or profiles of steel and non-ferrous metals, falling under sub-heading No. 8462.91. 18 Impact extrusion presses for manufacture of rigid and collapsible tubes, falling under sub-heading No. 8462.91. 19 Automatic rigid can trimming machines for trimming, threading, rolling, bending and kurling hollow bodies of non-ferrous metals, falling under sub-heading No. 8462.99. 20 Gear quenching press, falling under sub-heading No. 8462.99. 21 Impact extrusion presses for manufacture of rigid and collapsible tubes, falling under sub-heading No. 8462.99. 22 Floppy Disk Drive, Hard Disk Drive and CD-ROM Drive, Falling under sub-heading No. 8471.70. 23 All goods falling under sub-heading No. 8473.30, except - (i) microprocessors for automatic data processing machines of heading No. 84.71, other than mother boards; and (ii) parts (excluding populated printed circuit boards) of the machines of Heading No. 84.71. 24 Amplidyne generators falling under sub-heading No. 8501.61. 25 Printed circuit assemblies, falling under sub-heading No. 8518.90, for - (i) microphones having a frequency range of 300 Hz to 3, 4 KHz with a diameter not exceeding 10 mm. and a height not exceeding 3 mm. for telecommunication use; (ii) loud speakers, without housing, having a frequency range of 300 Hz to 3, 4 KHz with a diameter not exceeding 50 mm. for telecommunication use; or (iii) line telephone hand sets. 26 Floppy diskettes falling under sub-heading No. 8523.20. 27 Digital still image video cameras, falling under sub-heading No. 8525.40. 28 Aerials or antennae of a kind used with apparatus for radio-telephony and radio-telegraphy, falling under sub-heading No. 8529.10. 29 Parts, falling under sub-heading No. 8529.90, of - (i) transmission apparatus other than apparatus for radio-broadcasting or television transmission apparatus incorporating reception apparatus; (ii) digital still image video cameras; or (iii) portable receivers for calling, alerting or paging 30 Drafting or drawing machines, falling under sub-heading Nos. 9017.10 or 9017.20 31 Parts and accessories of heading No. 90.27, other than gas or smoke analysis apparatus and microtomes, falling under sub-heading No. 9027.90.