Notification No. 236/89-Cus Dated 01-09-89
Exemption available on certain 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) 1[Nos.
105/99-Customs, dated the 10th August, 1999, 72/2005-Customs, dated the 22nd
July 2005, 74/2005-Customs, dated the 22nd July 2005,
75/2005-Customs, dated the 22nd July 2005, 67/2006-Customs, dated the
30th June 2006 and 68/2006-Customs, dated the 30th June
2006] Old[ No. 26/95-Customs, dated the 16th March, 1995
and 105/99-Customs,
dated 10th August, 1999.]
TABLE
| Sl. 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 | 2[1301
90]
Old[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 resulting from extraction or refining of sugar | 1703.90 | 30 per cent of the standard rate. | |
| 7 | Silica Sand and Quartz Sand (other than metal bearing sands of Chapter 26) | 2505.10 | 25 per cent of the standard rate. | |
| 8 | Natural sands of all kinds whether or not coloured, other than metal bearing sand of Chapter 26 (other than silica sand and quartz sand) | 2505.90 | 25 per cent of the standard rate. | |
| 9 | Portland Cement (Grey) | 2523.29 | 25 per cent of the standard rate. | |
| 10 | Antimony ore | 2617.10 | 10 per cent of the standard rate. | |
| 11 | Phosphoric acid for use in manufacture of fertilizer | 2809.20 | 20 per cent of the standard rate. | |
| 12 | Phosphoric acid for use other than in manufacture of fertilizer | 2809.20 | 20 per cent of the standard rate. | |
| 13 | Gelatin and Gelatin derivatives | 3503.00 | 23 per cent of the standard rate. | |
| 14 | Calf leather- vegetable pretanned | 41.04 or 41.07 | 30 per cent of the standard rate. | 50 per cent of the standard rate. |
| 15 | Calf leather-pretanned (other than vegetable pretanned) | 41.04 or 41.07 | 30 per cent of the standard rate. | 50 per cent of the standard rate. |
| 16 | Calf leather, tanned or retanned but not further prepared | 41.04 or 41.07 | 30 per cent of the standard rate. | 50 per cent of the standard rate |
| 17 | Sheets of cork | 4502.00 | 25 per cent of the standard rate. | |
| 18 | Cotton yam | 5205.11 to 5205.48 | 30 per cent of the standard rate | |
| 19 | Abaca fibre - raw | 2[5305
00]
Old[5305.21] |
10 per cent of the standard rate | |
| 20 | Abaca fibre (other than raw) | 2[5305
00]
Old[5305.29] |
10 per cent of the standard rate. | |
| 21 | Refractory bricks containing by weight singly or together more than 50% of the elements, Mg, Ca or Cr expressed as MgO, CaO, Cr203 | 6902.10 | 30 per cent of the standard rate. | |
| 22 | Refractory bricks containing by weight singly or together more than 50% of Alumina (A10), of silica (SiO) or of a mixture or compound of these products | 6902.20 | 30 per cent of the standard rate | |
| 23 | Other refractory bricks | 6902.90 | 30 per cent of the standard rate. | |
| 24 | Aluminium foil of thickness not exceeding 0.2 mm, rolled but not further worked (not backed) | 7607.11 | 20 per cent of the standard rate. | |
| 25 | Aluminium foil of thickness not exceeding 0.2 mm other than rolled but not further worked (not backed) | 7607.19 | 20 per cent of the standard rate | |
| 26 | Tube and pipe fittings of aluminium | 7609.00 | 15 per cent of the standard rate. | |
| 27 | Aluminium reservoirs, tanks, vats, etc., of a capacity exceeding 300 litres | 7611.00 | 15 per cent of the standard rate. | |
| 28 | Aluminium casks, drums, cans, etc., of a capacity not exceeding 300 litres excluding collapsible tubular containers | 7612.90 | 15 per cent of the standard rate | |
| 29 | Mechanical shovels and excavators (self propelled with a 360 Deg. revolving super structure) | 8429.52 | 20 per cent of the standard rate | |
| 30 | Other mechanical shovels and excavators (self-propelled) | 8429.59 | 20 per cent of the standard rate | |
APPENDIX I
| S.No. | Country |
|---|---|
| (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 |
| 39. | 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 |
1. Substituted vide Notification No. 69/2006-Cus Dated 30/6/2006
2. Substituted vide Notification No. 123/2006-Cus Dated 30/12/2006
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, No. 135/2001-Cus dt 31-12-2001, 69/2006-Cus Dt. 30/6/2006 and Notification No. 123/2006-Cus Dated 30/12/2006.]