CUS NTF NO. 12/1999 (NT) DATE 05/02/1999
Automatic cone winding machines (Auto Coners) imported by specified textile units for manufacture of quality yarn for export -Exemption from Additional duty of Customs.
Whereas it appears that the Central Government vide notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 71/87-Customs, dated the 1st March, 1987, as amended by notification No. 246/88-Customs, dated the 13th September, 1988, allowed concessional rate of duty to automatic cone winding machines (Auto Coners) among others, so that textile mills could manufacture quality yarn required for export, and the validity of the said notification No. 71/87-Customs was also extended to 31st March, 1990;
AND WHEREAS, the Central Government vide notification of the Government of India, Ministry of Finance, Department of Revenue, No. 143/89-Cus., dated the 21st April, 1989, had further amended the said notification No. 71/87-Customs,dated the lstMarch,1987, to withdraw the concessional rate of duty available to automatic cone winding machines (Auto Coners) under the said notification No. 71/87-Customs;
AND WHEREAS the concessional rate of duty to Auto Coners was restored by the Central Government by amendment of the said notification No. 71/87-Customs, vide notification No. 9 /90-Customs, dated the lst February ,1990;
AND WHEREAS, eleven textile mills listed in Annexure to this notification
have imported twenty one Auto Coners during the period 21st April, 1989 to 31st January, 1990 and claimed concessional rate of duty under the said notification No. 71/87-Customs on the ground that the concessional rate of duty was withdrawn before the validity period of the concession announced in the first instance, i.e., 31st March,1990;
AND WHEREAS, the Central Government is satisfied that according to a practice that was prevalent regarding levy of duty (including non-levy thereof) under the Customs Act, 1962 (52 of 1962) read with section 3 of the Customs Tariff Act, 1973 (51 of 1975), the duty of customs and additional duty of customs in excess of the rates provided under the said notification No. 71/87-Customs, as amended from time to time, were not being levied prior to 21st April, 1989 and after 31st January,1990;
Now, therefore, in exercise of the powers conferred by section 28A of the said Customs Act, 1962 (52 of 1962), the Central Government, hereby directs that the duty of customs and the additional duty of customs payable under the said Customs Act, and section 3 of the said Customs Tariff Act, in excess of the rates of duty under the said notification No. 71/87-Customs, as amended from time to time, on imports of the Auto Coners but for the said practice, made by the said eleven textile mills, shall not be required to be paid on such imports effected during the period 21st April, 1989 to 31st January, 1990.
ANNEXURE
| S. No. | Name of the Mill | No. of Auto coners imported | Differential duty payable (Rs.) |
|---|
| 1. | Sri Rajendra Mills Ltd., Salem | 1 | 17,81,304 |
| 2. | Sri Karthikeya. spg. & Wvg. Mills Ltd., Coimbatore | 4 | 82,53,953 |
| 3. | shiva Textiles, Dindigul | 1 | 21,56,000 |
| 4. | ATL Textiles Ltd., Tirupur | 1 | 23,81,408 |
| 5. | sree Valliappa Textiles Ltd., Bangalore | 1 | 20,85,694 |
| 6. | The Janakiram Mills Ltd., Rajapalayam | 1 | 15,35,000 |
| 7. | The Kumaran Mills Ltd., Coimbatore | 1 | 18,47,690 |
| 8. | Tirupur Textiles Ltd., Tirupur, | 1 | 12,75,044 |
| 9. | Coimbatore Murugan Mills (NTC) | 1 | 18,28,700 |
| 10 | GTN Textiles Limited, Cochin | 4 | 69,53,000 |
| 11 | Bombay Dyeing & Mfg. Co. Ltd., Bombay. | 5 | 27,15,000 |
| | | 21 | 3,28,12,793 |
| 12. | M/s. Malwa Cotton Spinning Mills Ltd., Ludhiana. | 3 | 41,01,901 |
| 13 | M/s. Century Textiles | 1 | 14,74,205 |
| 14 | M/s Forbes Gokak | 2 | 27,51,404 |
| 15 | M/s. Indian Rayon & Industries Ltd. | 1 | 11,40,180.00 |
| 16 | M/s. Birla Corporation Ltd. | 2 | 26,75,120 |
(Amended vide CUS NTF NO. 111/2004 (NT) DATE 13/10/2004)
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