Concessional Import for manufacture - Concessional rate of duty on specified goods when imported into India for use in the manufacture of specified excisable goods.

Document Text

23rd January, 2004 Notification No. 27/2004 - Customs 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 interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling under the heading, sub- heading or tariff item 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 use in the manufacture of goods of the description specified in the corresponding entry in column (6) of the said Table and falling under the heading, sub- heading or tariff item of the said First Schedule, specified in the corresponding entry in column (5) of the said Table, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Explanation.- For the purposes of this notification, the rate specified in column (4) is the ad valorem rate. Table S. No. (1) 1. Description of goods Stan dard rate Heading or sub-heading or tariff item Descript ion goods of or or Headin g sub- headin g tariff item (2) (3) (4) (5) (6) 3815 Catalysts All goods 15% 3902 10 00, 90, 3906 390710 00, 3907 30, 3907 40 00, 60, 3907 99, 3907 2. 3. 4. 5. <P6. <P7. 3908 or 3909 50 00 2907 23 00 Bis-phenol A 10% 3907 30 All goods 2910 30 00 Epichlorohydri n 10% 3907 30 All goods 7201 10 00 All goods 10% 8409 91 7214 10 10 Spring quality steel 10% 8409 91 7214 30 00 Free cutting steel 10% 8409 91 7222 11 11 10% 8409 91 Piston rings Fuel injection parts Fuel injection parts Engine valves <P8. 7222 20 11 10% 8409 91 Engine valves <P9. 7224 All goods 10% 8708 40 00 All <P10. <P11. 7227 20 00 7227 90 30 <P12. 7228 10 10 Silico- manganese steel Bearing quality alloy steel wire rod conforming to 52100 SAE Bars and rods of high speed steel 10% 8409 91 10% 8482 10 goods Fuel injection parts All goods 10% 8409 91 Fuel injection parts Valve steel alloy steel bars (45CRSI 93 and 21-4N) Alloy steel of various grades <P13. <P14. <P15. <P16. <P17. <P18. 7228 10 10 7228 30 11 7228 30 29 7304 90 00 7403 11 00 7403 12 00 bar Bright conforming to SAE52100 steel steel Valve alloy bars (SUH11,3) Alloy round bars steel Seamless steel SCM 415H tubes Refined copper cathodes 10% 8482 10 10% 8409 91 10% 8482 10 10% 8409 91 10% 8413 81 All goods 15% 8413 81 <P19. 7411 Copper tubes 15% 8415 10 90 <P20. 7601 10 <P21. 7601 20 EC/CG grade aluminium ingots-high purity Aluminium alloy LM-13, LM-28, LM- 06 or 8418 21 00 10% 8409 91 10% 8409 91 <P22. 7601 20 Aluminium LM-24 <P23. 7606 Aluminium sheets 10% 8413 81 10% 8415 10 90 or 8418 21 00 All goods Engine valves All goods Piston pins All goods All goods All goods Piston or piston assembl y Piston or piston assembl y All goods All goods <P24. 7607 Aluminium foils 10% 8415 10 90 or 8418 21 00 All goods Piston or piston assembl y Engine valves All goods <P25. 7608 Aluminium tubes 10% 8415 10 90 or 8418 21 00 All goods <P26. 8104 11 00 All goods 10% 8409 91 <P27. <P28. <P29. <P30. <P31. <P32. 8105 20 10 8414 30 00 8414 80 11 8415 90 00 8418 99 00 All goods 10% 8409 91 All goods All goods 15% 8415 10 90 or 8418 21 00 15% 8415 10 90 or 8418 21 00 All goods All goods 15% 8415 10 90 All goods All goods 15% 8418 21 00 All 9032 10 10 All goods 15% 8415 10 90 or 8418 21 00 goods All goods G. S. Karki Under Secretary to the Government of India F.No.354/4/2004-TRU

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