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Exemption to GATT Bond Articles
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Customs duty exemption limits payable duty on specified imported machinery by capping it at prescribed ad valorem rates under statutory power.
The government exempts specified imported goods from that part of the customs duty in the First Schedule which exceeds the ad valorem rates listed in the Table, by capping payable duty for named tariff headings (power cranes; drilling equipment; paper making machinery; component parts of metalworking machine tools; turbo alternators and parts), thereby limiting duty liability to the stated percentage for each classified item.
Parts falling under Chapters 84 or 85
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Customs exemption for specified machinery parts permitted when imported for assembly, subject to authorised certification and bond.
Exempts customs duty on parts for initial setting up, assembly or manufacture of specified machinery and electrical goods by relieving the portion of duty exceeding the rate applicable to the complete article reduced by 15% ad valorem, subject to proof to the Assistant Collector of Customs, certification by specified authorities, and execution of a bond requiring repayment of duty where parts are not used for the declared purposes.
Specified goods [Chapter 84]
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Excise exemptions for specified machinery establish reduced duty rates for listed Chapter 84 goods under the Central Excise Tariff.
Notification No. 155/86 uses rule 8(1) of the Central Excise Rules, 1944 to exempt or limit excise duty on specified goods under Chapter 84 of the Central Excise Tariff Act, 1985 by prescribing nil or reduced rates in a Table that matches tariff headings and product descriptions to corresponding duty rates or fixed per-unit duties.
I.C. Engines [Chapter 84]
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Notification amendment removes scheduled tariff exemption, altering excise treatment for I.C. engines under central excise rules.
Amendment to the central excise tariff deletes Serial Number 1 and its corresponding entries from the annexed table, thereby removing a scheduled exemption applicable to internal combustion engines under the Central Excise Rules.
Machine Tools [Chapter 84]
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Customs exemption for specified machine tools reduces duty on certain tariff headings while preserving other existing exemptions.
Exempts specified machine tools under designated tariff headings from customs duty in excess of reduced ad valorem rates set in the notification, preserving any exemption under other notifications. It establishes three bands: a list of precision and specialized machines at a reduced ad valorem rate of thirty-five percent; a list of general-purpose lathes, milling, drilling, sawing and press machinery at one hundred and ten percent; and a residual category of other goods at seventy-five percent, thereby altering the customs duty leviable on import for those items.
Goods falling under Chapter 84
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Customs exemption caps import duty on specified Chapter 84 machinery and parts at prescribed ad valorem rates.
The notification exempts specified Chapter 84 goods, when imported into India, from that portion of customs duty in excess of amounts calculated at the Table's prescribed ad valorem rates. It lists tariff headings and sub-headings with corresponding percentage duty caps for finished machinery, auxiliary plants and parts, differentiating rates by item type and specifying exclusions or special descriptions where applicable.
Metal containers, cylinders, bolts, nuts and screws [Chapter 83]
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Exemption table amendment updates rule reference, reduces specified ad valorem rate and omits a listed tariff entry.
Amendment to a Central Excise notification: substitute the reference "rule 56A" with "rule 56A or rule 57A" in the third proviso to serial number 1; replace "Twenty four per cent ad valorem" with "Twenty per cent ad valorem" for serial number 2; and omit serial number 8 and its related entries from the table of exemptions.
Specified goods of zinc [Chapter 79]
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Excise duty exemption for specified zinc goods where inputs are duty-paid, subject to no input credit and primary producer exclusion.
Exemption permits specified zinc goods to be relieved of excise duty exceeding prescribed rates when made from inputs on which excise or additional customs duty has already been paid, subject to the condition that no input duty credit has been claimed under the designated rules; the measure excludes zinc produced by a primary producer and deems most in-country input stocks to be duty-paid unless clearly non-duty-paid.
High Carbon Alloy Steel [Chapter 72]
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Customs duty exemption for specified steel imports limits leviable duty to prescribed rates for defined steel categories.
Exemption caps customs duty on specified Chapter 72 steel imports by allowing exemption from the portion of duty exceeding amounts calculated at prescribed rates: High Carbon Steel (sub chapter II) at 70%; Cold Rolled Electrical Steel Sheets (sub chapter IV) at 60%; Alloy Steel other than those electrical sheets (sub chapter IV) at 70%. Definitions qualify "High Carbon Steel" by specific carbon, phosphorus and sulphur content, and "Sheets" as rolled products other than coils for re rolling, including rectangular widths over 500 mm.
Wool and Woollen bags [Chapter 51 or 63]
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Customs duty exemption caps excess duty on imported wool waste, limiting customs liability to an ad valorem rate.
The notification exempts imported waste of wool (including yarn waste and garnetted stock) and woollen rags within Chapters 51 or 63 from so much of customs duty as exceeds the amount calculated at an ad valorem rate, superseding an earlier exemption and invoking Customs Act authority in the public interest.
Aluminium [Chapter 76]
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Excise exemption for aluminium: specified subheadings exempted above ceiling rates, subject to usage and input credit provisos.
Central Government exempts specified aluminium goods from excise duty to the extent duty exceeds the rates set in the Table, which lists subheadings and ceiling rates for various aluminium forms. Provisos exclude goods covered by another notification, reduce the rate for strips used to make exempt pipes when Chapter X procedures are followed for use outside the producer's factory, and deny the exemption for certain wire rods where duty credit on ingots or billets has been taken under rule 56A or 57A. "Primary producer" is defined for the notification's purposes.
Aluminium [Chapter 76]
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Excise exemption for specified aluminium products permits reduced duty rates for primary producers supplying under Aluminium Control Order.
Notification exempts specified aluminium products in Chapter 76 from excise duty in excess of the reduced ad valorem rates shown in the Table when manufactured by a primary producer and required to be sold or supplied under the Aluminium (Control) Order, 1970. The listed goods-ingots, billets, wire bars and wire rods-must conform to the cited Indian Standards. Primary producer is defined as a person licensed or registered under the Industries (Development and Regulation) Act, 1951 producing aluminium from bauxite or alumina.
Goods falling under Heading 39
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Customs duty exemption rates for polymer imports set by notification, imposing specified ad valorem and specific tariff rates.
Notification under section 25(1) of the Customs Act exempts goods under Heading Nos. 39.01-39.14 from that portion of customs duty in excess of amounts calculated at specified rates listed in the Table. The Table prescribes distinct ad valorem or specific per-tonne rates for named resins, engineering plastics, polyvinyl chloride, silicones and a residual category, and a proviso preserves other existing notification-based exemptions for the same goods.
Crude iodine [Chapter 28]
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Customs exemption for crude iodine permits limited duty relief for salt iodisation, subject to bond-backed proof of use.
The Central Government exempts Crude Iodine (Chapter 28) imported for iodisation of salt from customs duty in excess of 25 per cent ad valorem and from the whole of the additional duty under section 3 of the Customs Tariff Act, subject to the importer executing a bond specified by the Assistant Collector of Customs to pay, on demand, the difference in duty for any quantity not proved to have been used for iodisation.
Specified goods [Chapter 74]
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Excise exemption on specified copper goods limits levy to notified per tonne rates and restricts input duty credit.
Notification exempts specified Chapter 74 copper goods from excise duty beyond notified per tonne rates, listing unwrought and wrought copper items and applying conditional lower rates for wrought plates, sheets and foils made from inputs on which excise or customs duty has already been paid, provided no input duty credit has been claimed and the goods are not made by a primary producer; domestic stocks are deemed duty paid unless clearly non duty paid.
Specified goods [Chapter 74]
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Excise exemption limits duty to prescribed rates for specified brass bars and hollow copper sections under tariff headings.
The Central Government exempts specified goods under Chapter 74 by capping excise duty at the rates specified in the annexed Table, superseding notification No. 175/84. The Table limits duty for wrought bars and rods of brass under sub heading 7403.11 to a prescribed per tonne rate, and for shells, blanks for pipes and tubes and hollow copper sections under sub heading 7409.00 to a prescribed ad valorem rate.
Zinc concentrates [Chapter 26]
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Customs exemption for zinc concentrates limits ad valorem duty above a specified threshold for qualifying imports.
Exemption applies to imports of zinc concentrates under Chapter 26 by exempting that part of ad valorem customs duty which exceeds a specified percentage threshold, effected through an executive exemption notification on public interest grounds and tied to tariff classification.
Bhubaneshwar - Warehousing station
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Designation of warehousing station enables customs-controlled storage operations under statutory customs powers at Bhubaneshwar.
Under the powers conferred by section 9 of the Customs Act, 1962, the Central Board of Excise and Customs designates Bhubaneshwar in the State of Orissa as a warehousing station, enabling customs-controlled storage operations at that location under the miscellaneous exemption notifications framework.
Stoves
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Excise duty exemption for kerosene and wood-burning stoves removes levy under the Central Excise Tariff framework.
The central government exempts kerosene burners, kerosene stoves and wood-burning stoves falling under the relevant Tariff headings from the whole of the excise duty leviable thereon, removing duty liability for those goods as classified under the Schedule to the Central Excise Tariff Act.
Iron and steel obtained from breaking of ship
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Excise exemption for ship breaking metal: duty capped where prescribed customs payment or prior import additional duty has been paid.
Iron and steel obtained from breaking of ships under the specified tariff headings are exempted from excise duty in excess of the amount calculated at the prescribed per tonne rate, provided the goods were obtained from breaking ships, boats or floating structures on which customs duty under the First Schedule was paid at the prescribed Light Displacement Tonnage rate, or which were imported on or before the stated cut off date with the appropriate additional duty under section 3 of the Customs Tariff Act paid.

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