Notification No. 69/2004-Cus Dated 09-07-2004
Exemption from Education Cess on specified goods import into India.- In
exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), read with section 91 read with
clause 81 read with clause 84 of the Finance Bill (No. 2), 2004, which, by
virtue of the declaration made in the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), has the force of law, 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 (2) of the
Table below and falling within the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), when imported into India, from the whole of the Education
Cess leviable thereon under the said clause 81 read with clause 84 which, by
virtue of the declaration made in the said Finance Bill under the said
Provisional Collection of Taxes Act, has the force of law :
Provided that in case of goods specified at S. Nos. 5 to 12 of the said Table,
the exemption under this notification shall be subject to the conditions, if
any, specified under the respective exemption notifications mentioned therein.
|
S.No. |
Description of goods |
|
(1) |
(2) |
|
1. |
All goods falling under
the following headings or sub-headings or tariff items - |
|
2. |
Upholstery fabrics
falling under the following headings or sub-headings - |
|
3. |
Dairy spread with milk fat content at least 75% but less than 80%, by weight, falling under tariff item 0405 20 00; |
|
4. |
Areca nut falling under sub-heading 0802 90; |
|
5. |
All goods falling under tariff item 10059000 other than the goods covered under S.No. 21 of the Table annexed to the notification No. 21/2002-Customs, dated Ist March 2002, published in Gazette of India vide number G.S.R. 118(E), dated the lst March 2002; |
|
6. |
All goods falling under heading 1507, 1509 or 1510 other than the goods covered under item (A) in column against S.No. 30 of the Table annexed to the notification No.21 /2002-Customs, dated 1 st March 2002; |
|
7. |
All goods falling under heading 1514 other than the goods covered under S.No. 30 of the Table annexed to the notification No. 21/2002-Customs, dated lst March 2002; |
|
8. |
All goods falling under tariff item 1515 40 00, other than goods covered under S. No.29, 30 and 31 of the Table annexed to the notification No. 21/2002-Customs, dated I st March 2002; |
|
9. |
All goods falling under sub-heading 2106 90 other than the goods covered under S.No. 47 of the Table annexed to the notification No. 21/2002-Customs, dated Ist March 2002; |
|
10. |
All goods falling under sub-heading 3302 10 other than the goods covered under S.No. 119 of the Table annexed to the notification No. 21/2002-Customs, dated lst March 2002; |
|
11. |
All goods covered under notification No.25/1998-Customs, dated 2nd June 1998 published in Gazette of India vide number G.S.R. 290(E), dated the 2nd June 1998; |
|
12. |
All goods falling under sub-heading 8473 30 other than the goods covered under S. Nos. 275 and 276 of the Table annexed to the notification No.21/2002-Customs, dated Ist March, 2002; |
|
13. |
Jojoba oil falling under tariff item 1515 9099; |
|
14. |
Yarn ofglass fibres, not coloured falling under sub-heading 701919; |
|
15 |
Seconds and defectives of goods falling under Chapter 72 (except goods falling under heading, sub- heading or tariff items 7202,7203 1000,7204 1000,720421, 720429,720430, 7204 41 00,72044900, 7210 11,7210 12,7212 10); |
|
16 |
Seconds and defectives offerro-molybdenum falling under tariff item 72027000; |
|
17. |
Automatic Teller Machines falling under sub-heading 8472 90; |
|
18. |
Printed circuit assemblies ofword processing machines, falling under tariff item 8473 1000; |
|
19. |
Printed circuit assemblies for automatic teller machines, falling under sub-heading 847340; |
|
20. |
Static converters for automatic data processing machines and units thereof, and telecommunication apparatus, falling under sub-heading 8504 40; |
|
21. |
Other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus, falling under sub-heading 8504 50; |
|
22. |
Printed circuit
assemblies falling under sub-heading 8504 90 for- |
|
23. |
Microphones having a frequency range of 300 Hz to 3,4 KHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use, falling under sub-heading 8518 10; |
|
24. |
Loudspeakers, without housing, having frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 50 mm, for telecommunication use cone type and other than cone type, falling under sub- heading 8518 29; |
|
25. |
Line telephone handsets, falling under sub-heading 8518 30; |
|
26. |
Printed circuit
assemblies falling under sub-heading 8518 90 for - |
|
27. |
Printed circuit assemblies for telephone answering machines, falling under sub-heading 8522 90; |
|
28. |
Information Technology Software, falling under heading 8524; |
|
29. |
Digital still image video cameras, falling under tariff item 8525 40 00; |
|
30. |
Aerials or antennae of a kind used with apparatus for radiotelephony and radiotelegraphy, falling under sub-heading 8529 10; |
|
31. |
Populated PCBs falling
under sub-heading 8529 90 for |
|
32. |
Parts (other than populated PCBs) for digital still image video cameras, falling under sub-heading 8529 90; |
|
33. |
Flat panel displays of a kind used in automatic data processing machines and telecommunication apparatus, falling under sub-heading 8531 80; |
|
34. |
Parts of indicator panels incorporating Liquid Crystal Devices (LCD) or Light Emitting Diode (LED), falling under sub-heading 8531 90; |
|
35. |
Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches), falling under sub-heading 8536 50; |
|
36. |
Electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts, falling under sub-heading 8536 50; |
|
37. |
Electromechanical snap-action switches for a current not exceeding 11 amps, switches of contact rating less than 5 Amp at voltage not exceeding 250 volts, falling under sub-heading 8536 50; |
|
38. |
Plugs and sockets for coaxial cables and printed circuits, falling under sub-heading 8536 69; |
|
39. |
Connection and contact elements for wires and cables, falling under sub-heading 8536 69; |
|
40. |
Wafer probers, falling under sub-heading 8536 90; |
|
41. |
Printed circuit
assemblies all falling under sub-heading 8538 90 for the following goods
of heading 8536- |
|
42. |
Electrical machines with translation or dictionary functions, falling under sub-heading 8543 89; |
|
43. |
Printed circuit
assemblies falling under tariff item 85439000 for ;- |
|
44. |
Electric conductors, for a voltage not exceeding 80 V, fitted with connectors, of a kind used for telecommunications, falling under sub-heading 854441; |
|
45. |
Electric conductors, for a voltage not exceeding 80 V, not fitted with connectors, ofa kind used for telecommunications, falling under sub-heading 8544 49; |
|
46. |
Electric conductors, for a voltage exceeding 80 V, but not exceeding 1000 V, fitted with connectors, of a kind used for telecommunications, falling under sub-heading 8544 51; |
|
47. |
Drafting machines of tariff item 901710 00; |
|
48. |
Drawing machines of sub-heading 901720; |
|
49. |
Printed circuit assemblies falling under tariff item 9017 90 00 for drafting machines or drawing machines of heading 9017; |
|
50. |
Parts and accessories of products of heading 9027, other than for gas or smoke analysis apparatus and microtomes, falling under sub-heading 9027 90. |
Explanation. - For the purposes of this notification, "Upholstery
fabrics" means material used on furniture or used to cover walls, as
curtains or wall hangings and includes fabric coverings and treatments in
automobiles, airplanes or railroad passenger cars.