CUS NTF NO. 76/1994 DATE 01/03/1994
Duty of customs leviable on finished goods
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 interestso to do, hereby exempts the goods specified in column (3) of the Table hereto annexed and falling under Heading Nos. or sub-heading Nos. 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, for the manufacture of goods specified in the corresponding entry in column (5) of the said Table (hereinafter referred to as the finished goods) from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the rate specified in the corresponding entry in column (4) of thesaid Table, subject to the condition that the importer shall furnish an undertaking to the effect that,
(a) the said goods shall be used for the purpose specified above;
(b) he shall maintain an account of the said goods received and consumed in the place of manufacture for the aforesaid purpose in the manner specified by the Assistant Commissioner of Customs;
(c) he shall produce the extract of such account duly certified by the manufacture evidencing receipt of the said goods in the place of manufacture within a period of three months or such extended period as the Assistant Commissioner of Customs may allow; and
(d) he shall pay on demand, in the event of his failure to comply with (a), (b) ore (c) above, an amount equal to the difference between the duty leviable on such quantity of the said goods but for the exemption contained herein and that already paid at the time of importation.
TABLE
Sl. No. | Heading Nos.or sub-heading Nos. | Description of goods | Rate | Finished goods |
(1) | (2) | (3) | (4) | (5) |
1. | 2801.10 | Chlorine | 14% ad valorem | Optical fibres (telecommunication grade) or optical fibre cables(telecommunication grade) or jelly filled cables. |
2904.29 | Helium |
2812.90 | Silicon TetraChloride |
2812.90 | Germanium Tetrachloride |
2812.90 | Phosphorous Oxychloride |
2826.19 | Sulphur Hexa Fluoride |
2942.00 | Oligo-poly isoyanate Oxygenethyl-acetate solution |
3215.90 | Colouring ink for fibre, Binder of Polyurethane & Vinyl chloride-Vinyl acetate co-polymer |
3906.90 | UV Resin-1/UV Resin-2 |
3908.10 | Coloured Nylon-12 |
3916.90 | Fibre reinforced plastic rods (FRP) |
3920.10 | Elongated Polyethylene tape |
3920.69 | Polyester tape |
3926.90 | Nylon thread |
3926.90 | Polyethylene cord |
3926.90 | Nylon tape, Biaxilly oriented |
7002.31, 7002.20 | Silica Tube / Rod |
2. | 7019.00 | E-Glass Yarn /roving for FRP | 15% ad valorem | FRP (telecommunication grade) |
3906.90 | UV resin for FRP |
3911.00 | Complex high Molecular weight Resin in Acrylate solution for FRP |
| Other Organic Compound for FRP - |
2942.00 | Acrylated Monomers |
2942.00 | Photoinitiater |
2942.00 | Tert Butyl Perbenzoate |
2942.00 | Zinc soap of long fatty acid mixture |
3902.00 | Modified Polypropylene |
3901.00 | Ethylene Acrylic Acid (EAA) |
3. | 90.01 | Optical fibre | 35% ad valorem | Optical fibre cable (telecommunication grade) |
as amended by 58/95, 101/95
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