Exemption from auxiliary duty

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..... 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-clause (1) of clause 49 of the said Finance Bill. THE TABLE Sl. No. Chapter of the First Schedule to the Customs Tariff Act, 1985 Description of goods (1) (2) (3) 1. 4 Dried skim milk, that is to say, dried milk powder containing not more than 4 per cent of fat and no added ingredients. 2. 7 Pulses including broken pulses. 3. 8 Prunes and grapes, fresh and dried sultanas. 4. 10 Grains including broken grains 5. 14 Wattle bark 6. 15 Tallow 7. 15 Rapeseed oil 8. 15' Soyabean oil 9. .....

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..... fractory bricks of special shape or quality for use as component parts of industrial furnaces. 27. 70 Glass beads and false pearls. 28. 71 (a) Raw real pearls, cultured pearls and raw cultured pearls (including admixtures of pearls containing raw real pearls and cultural pearls) falling under Heading No. 71.01. (b) Rough uncut precious stones, namely Emeralds, saphires and rubies unworked or uncut. (c) Rough diamonds excluding industrial diamonds. 29. 71 Current coin of the Government of India. 30. 72 Ferro-molybdenum. 31. 81 Magnesium and magnesium alloys, unwrought. 32. 82 Interchangeable tools for metal working hand tools. 33. 82 Blades for leather shaving machine. 34. 84 Internal combusion piston engines design .....

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..... with other substances is suitable for use as fuel in spark-ignition engines; (2)"kerosene" means 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)"high speed diesel oil" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has its flash point at or above 25° centigrade and is ordinarily used as fuel in automotive engines and satisfies either of the following requirements :— (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 .....

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