Notification No. 236/`89-Cus Dated 01-09-89
Exemption available on cetain goods when imported from some specified countries.-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table annexed hereto and falling under Chapter or Heading number of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (3) of the said Table, when imported into India from the countries listed in the Appendix I to this notification from so much of that portion of the standard rate of duty of Customs as is specified in column (4) of the said Table:
Provided that in respect of the goods which are imported from the Less Developed Countries listed in Appendix II to this notification, being a country referred to in Article 17 of the Agreement on the Global System Of Trade Preferences among Developing Countries, signed at Belgrade, Yugoslavia on the 13th April, 1988, the exemption shall, in respect of goods specified in column (2) of the said Table against Sl. Nos. 14, 15 and 16, be from so much of that portion of the duty of Customs as is specified in column (5) of the said Table:
Provided further that the importer proves to the satisfaction of the
Assistant Commissioner of Customs in accordance
with the Rules of Origin referred to in Article 15 of the said Agreement that
the goods in respect
of which the benefit of this exemption is claimed are of the origin of the
country listed in the said Annexure.
Explanation.—For the purposes of this notification the standard rate of
duty means the standard rate of
duty specified in the said First Schedule with respect to the aforesaid goods
read with any other notification
(for the time being in force) issued in respect of such goods under sub-section
(1) of section 25
of the Customs Act, 1962 but not including the notifications of the Government
of India in the Ministry of
Finance (Department of Revenue) No. 26/95-Customs, dated the 16th March, 1995
and 105/99-Customs,
dated 10th August, 1999.
TABLE
| SI. No. |
Description of Goods |
Chapter/Heading No. in the First Schedule to the Customs Tariff Act, 1975 |
Extent of tariff concession |
Extent of special concession |
| (1) | (2) | (3) | (4) | (5) |
1. Copra 1203.00 15 per -
cent of
the
standard
rate
2. Seed Lac 1301.10 10 per -
cent of
the
standard
rate
3. Gum Arabic 1301.20 30 per -
cent of
the
standard
rate
4. Gum Damar 1301.90 10 per -
cent of
the
standard
rate
5. Cane Molasses 1703.10 30 per -
cent of
the
standard
rate
6. Other Molasses 1703.90 30 per -
resulting from cent of
extraction or refining the
of sugar standard
rate
7. Silica Sand and 2505.10 25 per -
Quartz Sand (other than cent of
metal bearing sands of the
Chapter 26) standard
rate
8. Natural sands of all 2505.90 25 per -
kinds whether or not cent of
coloured, other than the
metal bearing sand of standard
Chapter 26 (other than rate
silica sand and quartz
sand)
9. Portland Cement 2523.29 25 per -
(Grey) cent of
the
standard
rate
10. Antimony ore 2617.10 10 per -
cent of
the
standard
rate
11. Phosphoric acid for 2809.20 20 per -
use in manufacture of cent of
fertilizer the
standard
rate
12. Phosphoric acid for 2809.20 20 per -
use other than in cent of
manufacture of the
fertilizer standard
rate
13. Gelatin and Gelatin 3503.00 23 per -
derivatives cent of
the
standard
rate
14. Calf 41.04 30 per 50 per cent of the
leather-vegetable or cent of standard rate
pretanned 41.07 the
standard
rate
15. Calf 41.04 30 per 50 per cent of the
leather-pretanned or cent of standard rate
(other than vegetable 41.07 the
pretanned) standard
rate
16. Calf leather, 41.04 30 per 50 per cent of the
tanned or retanned but or cent of standard rate
not further prepared 41.07 the
standard
rate
17. Sheets of cork 4502.00 25 per -
cent of
the
standard
rate
18. Cotton yarn 5205.11 to 30 per -
5205.48 cent of
the
standard
rate
19. Abaca fibre-raw 5305.21 10 per -
cent of
the
standard
rate
20. Abaca fibre (other 5305.29 10 per -
than raw) cent of
the
standard
rate
21. Refractory bricks 6902.10 30 per -
containing by weight cent of
singly or together more the
than 50% of the standard
elements, Mg, Ca or Cr rate
expressed as MgO, CaO
or Cr2O3
22. Refractory bricks 6902.20 30 per -
containing by weight cent of
singly or together more the
than 50% of Alumina standard
(AlO), of silica (SiO) rate
or of a mixture or
compound of these
products
23. Other refractory 6902.90 30 per -
bricks cent of
the
standard
rate
24. Aluminium foil of 7607.11 20 per -
thickness not exceeding cent of
0.2mm, rolled but not the
further worked (not standard
backed) rate
25. Aluminium foil of 7607.19 20 per -
thickness not exceeding cent of
0.2mm other than rolled the
but not further worked standard
(not backed) rate
26. Tube and pipe 7609.00 15 per -
fittings of aluminium cent of
the
standard
rate
27. Aluminium 7611.00 15 per -
reservoirs, tanks, cent of
vats, etc., of a the
capacity exceeding 300 standard
litres rate
28. Aluminium casks, 7612.90 15 per -
drums, cans, etc., of a cent of
capacity not exceeding the
300 litres excluding standard
collapsible tubular rate
containers
29. Mechanical shovels 8429.52 20 per -
and excavators cent of
(self-propelled with a the
360 Deg. revolving standard
super structure) rate
30. Other mechanical 8429.59 20 per -
shovels and excavators cent of
(self-propelled) the
standard
rate
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APPENDIX I
_______________________________________________________________________ S. No. Country S. No. Country _______________________________________________________________________ (1) (2) (1) (2) _______________________________________________________________________ 1. Sri Lanka 2. DPR Korea 3. Bangladesh 4. Iraq 5. Peru 6. Zimbabwe 7. Ghana 8. Vietnam 9. Yugoslavia 10. Singapore 11. Rumania 12. United Republic of Tanzania 13. Cuba 14. Nigeria 15. Bolivia 16. Egypt 17. Guyana 18. Libyan Arab Jamahiriya 19. Mexico 20. Morocco 21. Nicaragua 22. Pakistan 23. Republic of Korea 24. Tunisia 25. Algeria 26. Angola 27. Argentina 28. Brazil 29. Cameroon 30. Chile 31. Colombia 32. Ecuador 33. Indonesia 34. Iran 35. Malaysia 36. Phillippines 37. Qatar 38. Thailand 41 Trinidad and Tobago 40. Uruguay 41. Venezuela 42. Zaire 43. Benin 44. Guinea 45. Haiti 46. Mozambique 47. Sudan ______________________________________________________________________
APPENDIX II
_______________________________________________________________________ S. No. Name of the Country _______________________________________________________________________ (1) (2) _______________________________________________________________________ 1. Bangladesh 2. United Republic of Tanzania 3. Benin 4. Guinea 5. Haiti 6. Mozambique 7. Sudan
as amended by Notification Nos. 172/93-Cus dt 17-9-1993, No 96/95-Cus dt 22-5-1995, No. 101/95-Cus dt 26-5-1995, No. 166/95-Cus dt 7-12-1995, No. 175/95-Cus dt 29-12-1995, No. 4/96-Cus dt 15-1-1996, No. 19/97-Cus dt 1-3-1997, No. 106/99-Cus dt 10-8-1999 and No. 135/2001-Cus dt 31-12-2001 and 69/2006-Cus Dt. 30/6/2006].