Auxiliary duty - 99/86 - Customs -Tariff

Auxiliary duty Notification No. 99/86-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 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 of twenty-five per cent of the value of such goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962). TABLE Sl. No. Chapter No. in the First Schedule to the Customs Tariff Act, 1975. Description of goods (1) (2) (3) 1. 40 Goods falling under Heading No. 40.10. 2. 48 Stereo flongs of the said Chapter. 3. 54 Polyester filament yarn, polyester monofil and polyester strips. 4. 59 Goods falling under Heading Nos. 59.10 and 59.11 of the said Chapter. 5. 71 Industrial diamonds. 6. 84 Goods falling under Heading Nos. 84.07 and 84.08 of the said Chapter namely :— (1) Stationary or industrial internal combustion piston engines and parts of such stationary or industrial internal combustion piston engines excluding those which are inter changeable for use with motor vehicles other than those specified in item (2) below. (2) Internal combustion piston engines for industrial and agricultural tractors and power tillers and parts thereof excluding those which are interchangeable for use with other motor vehicles. (3) Marine engines and parts thereof excluding those which are interchangeable for use with motor vehicles other than those specified in (2) above. 7. 84 Goods falling under the following Heading Nos. or sub-heading Nos. of the said Chapter namely :— (i) 84.01 (ii) 84.02 (iii) 84.04 (iv) 84.05 (v) 84.06 (vi) 84.10 (vii) 84.12 (other than spring or weight operated motors). (viii) 84.13 (excluding goods covered by sub-heading No. 8413.11, 8413.19, 8413.20, 8413.30 and 8413.40. (ix) 8414.10, 8414.20, 8414.40 (x) 84.16 (xi) 84.18 (excluding heat pumps and domestic refrigerators) (xii) 84.19 excluding machinery and equipment for food other than milk; water heaters, non-electrical; machinery and equipment for use in air-conditioning. (xiii) 84.20 (xiv) 84.21 excluding Airfilters; oil or fuel filters for I.C. Engines). (xv) 84.32 (excluding Lawn or sports ground rollers) (xvi) 84.33 (xvii) 84.34 (xviii) 84.36 (xix) 84.37 (xx) 8438.30 (xxi) 84.40 (xxii) 84.41 (excluding photographic paper or film cutting machines). (xxiii) 84.42 (xxiv) 84.43 (xxv) 84.44 and 84.45 (xxvi) 84.46, 84.47 and 84.49 (excluding domestic knitting machines; machines for making gimped yarn, tulle, lace, embroidery, trimming, braid or net and parts thereof). (xxvii) 84.49 (xxviii) 84.51 (excluding dry cleaning machinery). (xxix) 84.52 (excluding domestic sewing machines) (xxx) 84.53 (xxxi) 84.55 (xxxii) 84.67 (xxxiii) 84.74 (xxxiv) 84.75 (excluding machines for working glass in the cold). (xxxv) 84.78, 84.77 and 84.79 (excluding 8479.10 and 8479.89). 8. 84 Mechanically propelled road rollers falling under Heading No. 84.29 of the said Chapter. 9. 84 Exhaust fans and blowers of not less than 65 cm sweep; flame proof fans and blowers falling under sub-heading No. 8414.59 of the said Chapter. 10. 84 Parts falling under Heading No. 84.17 of the said Chapter. 11. 84 Goods falling under Heading No. 84.25 of said Chapter but excluding power cranes. 12. 84 Goods falling under Heading No. 84.29, 84.30 and 84.31 but excluding petroleum and gas well drilling equipment and parts thereof. 13. 84 Goods falling under Heading No. 84.39 of the said Chapter but excluding paper making machinery and component parts thereof. 14. 84 Goods falling under Heading Nos. 84.56, 84.58, 84.59, 84.64, and 84.65 of the said Chapter. 15. 98 Goods falling under Heading Nos. 98.01 of the said Chapter. 16. 85 The following goods falling under Heading Nos. 85.01 and 85.04 of the said Chapter, namely :— (1) Flame proof motors, variable speed commutator motors, internally geared motors, motors designed for use in circuits of 400 Volts or above and other motors of rated output 1.5 KW or above. (2) Flame proof transformers and transformers whose rated input voltage is not less than 400 Volts, Inductors used in circuits of not less than 400 Volts. (3) Generators, convertors, rectifiers and rectifying apparatus. 17. 85 Goods covered under Heading No. 85.05 of the said Chapter excluding ferrite permanent magnets and articles of ferrite for permanent magnets being blanks of such magnets. 18. 85 Electric apparatus for making and breaking circuits or for making connections to or in electrical circuits: resistors; switch boards and control panels ; falling under heading No. 85.33, 85.35, 85.36 and. 85.37 of the said Chapter provided that the articles are designed for use in the circuits of 400 Volts or above, or of 20 amperes or above or for use with motors of 1.5 KW or above. 19. 85 Goods falling under Heading No. 85.46 of the said Chapter, designed for use in an electrical transmission system of 400 Volts or above. 20. 85 Goods falling under Heading No. 85.14 of the said Chapter excluding Industrial and laboratory electric furnaces and ovens. 21. 85 Electric or laser operated welding, brazing, soldering or cutting machines and apparatus falling under heading No. 85.15 of the said Chapter but excluding electrically heated hand soldering and brazing irons. 22. 86 Locomotives and tenders and parts of such locomotives and tenders. 23. 87 Tractors and fire-engines and parts of such tractors and fire-engines. 24. 89 Dredging vessels which are for dredging, operations. 25. 96 Composing sticks. 2. This notification shall come into force on the 28th day of February, 1986.