Exemption from auxiliary duty on specified goods
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.... specified in column (3) of the Table annexed hereto and falling within Chapters 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, from the whole of the auxiliary duty of customs leviable thereon under sub­section (1) of section 77 of the said Finance Act. THE TABLE S. No. Chapter of the First Schedule to the Customs Tariff Act, 1975 Description of goods (1) (2) (3) 1. 4 Dried skim milk, that is to say, dried milk powder containing not more than 4 per cent of fat and no added ingredients. 2. 7 Pulses including broken pulses. 3. 8 Prunes and grapes, fresh and dried sultanas. 4....
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....urnaces. 22. 70 Glass beads and false pearls. 23. 71 (a) Raw real pearls, cultured pearls and raw cul­tured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) falling under Heading No. 71.01. (b) Rough uncut precious stones, namely Emeralds, Saphires and Rubies unworked or uncut. (c) Rough diamonds excluding industrial diamonds. 24. 71 Current coin of the Government of India. 25. 72 Ferro-molybdenum. 26. 81 Magnesium and magnesium alloys, unwrought. 27. 82 Interchangeable tools for metals working hand tools. 28. 84 Internal combustion piston engines, designed for use in aeroplanes and ....
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....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 following requirements :- (i) The oil has a smoke point of 10 millimetres or more but less than 20 millimetres; or (ii) the oil has a smoke point of less than 10 millimetres but has a viscosity of less than 50 seconds by Redwood 1 Visco-meter at 37.8° centigrade and satisfies the following conditions :- (a) leaves carbon residue of less than 1/4 per cent by weight when tested by Ramsbottom Carbon Residue Apparatus, and (b) is lighter in colour than 0.04 Normal Iodine solution when tested by col....
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