Auxiliary duty

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....ms 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 114 of the said Finance Bill: Provided that nothing contained in this notification shall be applicable to goods in respect of which an importer avails of the exemption from the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) contained in the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 26/92-Customs, 34/92-Customs, 108/92-Customs, 109/92-Customs, all dated the 1st March, 1992. TABLE S. No. Chapt....

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.... split, including sheep skins in wool 25 48 Newsprint for printing of newspapers, books and periodicals 26 49 and 99 Paper money, printed books (including covers for printed books), periodical (including newspapers), maps, charts, plans, drawings and designs, proofs, music manuscripts and illustra­tions specially made for binding in books 27 49, 97, and 99 Specimens, models and wall diagrams illustrative of natural science, medals, antique coins and postage stamps, whether used or unused 28 50 Raw silk 29 54 Acetate filament yarn 30 68 Ceramic fibre blocks (pyro blocks) for use as component parts of industrial furnaces 31 69 Refractory bricks of special shape or quality for use as component parts of industrial fur....

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....9 Explanation. - In this notification, - (1) "motor spirit" means any inflammable hydrocarbon (including any mixture of hydrocarbons) which has its flashing point below 25°centigrade and which either by itself or in admixture 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 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 oils 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 fo....