Notification No. 15/1997-Cus Dated 01-03-1997
Import of specified goods from SAARC countries - Rate of duty.-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 165/95-Customs, dated the 7th December, 1995, 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 hereto annexed and falling under the Heading No. or Sub-heading No. 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, —
(a) in the case of goods specified in Part A of the said Table, when imported into India from a country listed in Appendix I, or
(b) in the case of goods specified in Part B of the said Table, when imported into India from a country listed in Appendix II,
from so much of that portion of the applied rate of duty of customs as is specified in the corresponding entry in column (4) of the said Table :
Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs, in accordance with the Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995, published with the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 73/95-Customs (N.T.), dated the 7th December, 1995, 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 Appendix I or, as the case may be, Appendix II.
Explanation. — For the purposes of this notification, “applied rate of duty” means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) with respect to the goods specified in the said Table, 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 (52 of 1962), but not including the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 236/89-Customs, dated the 1st September, 1989 and 26/95-Customs, dated the 16th March, 1995.
TABLE
S. No. | Description of goods | Heading No./Sub-heading No. | Extent of tariff concession (percentage of applied rate of duty) |
(1) | (2) | (3) | (4) |
| PART A |
|
|
1. | All goods | 07.08 or 07.13 | 10% |
2. | Black gram | 0713.31 | 50% |
3. | All goods | 0802.50 | 10% |
4. | Areca nuts, fresh or dried, whether or not shelled or peeled | 0802.90 | 50% |
5. | All goods | 0804.20 | 10% |
6. | All goods | 0805.10, 08.06 or 0809.10 | 10% |
7. | All goods | 0813.10 | 10% |
8. | Pine nuts, dried, other than that of heading Nos. 08.01 to 08.06 | 0813.40 | 10% |
9. | All goods | 0907.00 | 90% |
10. | All goods | 0908.10 or 0908.20 | 50% |
11. | Coconut milk powder | 1106.30 | 25% |
12. | All goods | 1209.30 or 12.11 (except 1211.20) | 10% |
13. | All goods | 1301.10 | 15% |
14. | Natural gums (other than gum arabic) and resins | 1301.90 | 10% |
15. | Resin-Gum (other than gum arabic) | 1301.90 | 15% |
16. | Chocolate and other foods preparations containing cocoa, other than — | 18.06 (except 1806.10) | 50% |
17. | All goods | 1905.30 | 50% |
18. | Coconut cream, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 2009.80 | 50% |
19. | All goods | 2504.10 | 50% |
20. | All goods | 2504.90 | 40% |
21. | All goods | 26.14 | 25% |
22. | Coal tar | 27.06 | 10% |
23. | All goods | 27.13 | 10% |
24. | All goods | 28.01 to 28.04, 28.05 (except 2805.30), 28.06, 28.10, 28.12, 28.13, 28.16 to 28.26, 28.28 to 28.32, 28.35, 28.37 to 28.42 or 28.47 to 28.51 | 10% |
25. | All goods | 29.01, 29.02 (except 2902.20, 2902.30, 2902.41 to 2902.44), 2903.11, 2903.12, 2903.29, 2903.30, 2903.69, 29.06 to 29.14, 29.17 (except 2917.31, 2917.32, 2917.33 and 2917.34), 29.18, 2920.10, 29.21 to 29.29, 29.30 (except 2930.90), 29.31, 29.32, 29.33 (except 2933.59), 29.34, 29.35, 29.36 (except 2936.23, 2936.24, 2936.26 and 2936.29), 29.37, 29.38, 29.39 (except 2939.10), 29.40 or 29.42 | 10% |
26. | All goods | 3802.10 | 30% |
27. | All goods | 4005.99 | 10% |
28. | All goods | 40.06, 40.07, 40.08 or 40.09 | 50% |
29. | All goods | 4010.11 | 15% |
30. | All goods | 4010.29 | 10% |
31. | All goods | 4011.20, 4011.30, 4011.50, 40.14, 40.15 (except 4015.90), 4016.91, 4016.93 or 4016.94) | 50% |
32. | All goods | 4104.10 | 10% |
33. | All goods | 44.10 | 10% |
34. | All goods | 4418.20 | 10% |
35. | All goods | 4418.30 | 15% |
36. | All goods | 49.01 | 10% |
37. | All goods | 52.01 | 10% |
38. | All goods | 5205.11 | 10% |
39. | All goods | 68.02 (except 6802.10, 6802.92, 6802.93 and 6802.99) | 10% |
40. | All goods | 6814.90 | 15% |
41. | All goods | 69.02 or 69.03 | 15% |
42. | All goods | 7210.12 | 10% |
43. | All goods | 7318.16 | 15% |
44. | All goods | 8482.80 | 10% |
45. | All goods | 8505.30 | 10% |
46. | Paper capacitors or power capacitors | 8532.24 or 8532.30 | 15% |
47. | All goods | 8545.20 | 10% |
48. | All goods | 8546.90 | 10% |
49. | All goods | 8708.40 or 8708.70 | 10% |
50. | Dentists chairs | 9402.10 | 10% |
51. | All goods | 9609.20 | 10% |
| PART B |
|
|
1. | Hilsa fish fillets, dried, salted or in brine, but not smoked | 0305.30 | 50% |
2. | Dried skip-jack, salted dried skip-jack and salted dried reef-fish | 0305.59 | 100% |
3. | Hilsa fish (salted but not dried or smoked) and hilsa fish in brine | 0305.69 | 50% |
4. | The following goods, namely : - | 0508.00 | 100% |
| (a) Red coral, unworked or simply prepared but not otherwise worked |
|
|
| (b) Cowrie shells, unworked or simply prepared but not cut to shape |
|
|
5. | Ambergris, castoreum, civet and musk | 0510.00 | 50% |
6. | All goods | 0804.30 | 50% |
7. | Jack fruit, fresh | 0810.90 | 50% |
8. | All goods | 15.20 | 50% |
9. | All goods | 1702.30 or 1703.10 | 50% |
10. | All goods | 2202.10 | 50% |
11. | All goods | 2707.40 | 50% |
12. | All goods | 2905.45 | 50% |
13. | All goods | 30.04 (except 3004.10, 3004.50 and 3004.90) | 50% |
14. | The following goods, if intended for use as manure or fertilizer, namely : - | 31.01 | 100% |
| (a) Animal or vegetable fertilisers, whether or not mixed together or chemically treated; |
|
|
| (b) Fertilisers produced by the mixing or chemical treatment of animal or vegetable products. |
|
|
15. | Mineral or chemical fertilisers, nitrogenous, if intended for use as manure or fertiliser | 31.02 | 100% |
16. | All goods | 32.08 (except 3208.90), 32.09, 32.10 | 50% |
17. | All goods | 32.15 (except 3215.90) | 25% |
18. | All goods | 33.04, 33.05 (except 3305.90) | 50% |
19. | All goods | 33.06 (except 3306.20) | 50% |
20. | Soap for toilet use (including medicated products) | 3401.11 | 50% |
21. | All goods | 3917.22, 3917.23, 3917.29, 3917.31 or 3924.10 | 50% |
22. | All goods | 42.03 or 42.04 | 50% |
23. | All goods | 44.01 to 44.09 | 25% |
24. | All goods | 44.10 | 50% |
25. | All goods | 44.11 to 44.13 or 44.15 to 44.19 | 25% |
26. | Newsprint, in rolls or sheets | 48.01 | 25% |
27. | Newsprint of the following kind, namely : - | 48.01 | 50% |
| (i) consisting essentially of fibres obtained by a chemi-mechanical process; or |
|
|
28. | All goods | 48.02, 48.04, 48.05 or 48.08 | 50% |
29. | All goods | 48.10 (except 4810.31), 48.19 or 48.22 | 25% |
30. | All goods | 49.01 or 49.03 to 49.06 | 25% |
31. | All goods | 49.07 | 50% |
32. | All goods | 49.08 | 25% |
33. | All goods | 5208.12, 5208.13, 5208.41, 5208.42, 5208.43 or 5210.12 | 50% |
34. | All goods | 53.07 or 53.10 | 50% |
35. | All goods | 5402.20, 5407.10 to 5407.30 | 50% |
36. | All goods | 5607.10 | 50% |
37. | All goods | 5702.39 | 50% |
38. | All goods | 58.02 (except 5802.11) | 50% |
39. | All goods | 61.03 (except 6103.21 and 6103.31), 6104.32, 6104.33, 6104.39, 61.05 (except 6105.10), 61.07, 6108.11, 6108.19, 6108.21, 6108.22, 6108.29, 6109.10, 6110.90, 61.11 (except 6111.10), 6112.11, 6112.20, 61.13 or 61.14 (except 6114.10) | 50% |
40. | All goods | 62.03 (except 6203.11, 6203.21 and 6203.31), 6204.32, 6204.33, 6204.39, 62.07 (except 6207.22), 6208.11, 6208.19, 6209.30, 6209.90, 62.10, 62.11, 62.12 or 62.13 | 50% |
41. | All goods | 63.02 (except 6302.21 and 6302.22), 6304.11, 6304.91 or 63.05 (except 6305.32) | 50% |
42. | All goods | 64.01, 6402.19, 6402.20, 6402.99, 6403.20, 6403.30, 6403.59, 6403.99, 64.04 or 64.05 | 50% |
43. | All goods | 67.02 | 50% |
44. | All goods | 69.11 | 50% |
45. | Ceramic tableware, kitchenware, other household articles, other than of porcelain or china | 6912.00 | 50% |
46. | Copper waste and scrap | 7404.00 | 50% |
47. | All goods | 7610.10 | 25% |
48. | All goods | 84.02, 84.03, 8407.32, 8407.33, 8407.34, 84.08, 8409.91, 84.10 (except 8410.13), 84.13 (except 8413.40) or 8414.10 | 25% |
49. | All goods | 8414.51 | 50% |
50. | All goods | 8414.60, 84.16, 84.17, 84.19 (except 8419.11 and 8419.19), 84.21 (except 8421.21 and 8421.39), 84.25 (except 8425.42), 8433.52, 8433.53, 8433.59, 8433.60, 8433.90, 84.38, 84.39, 84.42, 84.74 (except 8474.39), 84.75, 84.77 or 8478.10 | 25% |
51. | All goods | 85.01 (except 8501.53), 85.02 (except 8502.11, 8502.12 and 8502.13) or 85.03 | 25% |
52. | All goods | 8504.10 | 50% |
53. | All goods | 85.04 (except 8504.10) or 85.05 | 25% |
54. | All goods | 8507.10, 8507.20 or 8507.90 | 50% |
55. | All goods | 85.11, 85.22, 85.23, 8524.10, 8524.51, 8524.52, 8524.53, 8524.91, 8524.99, 85.32, 85.33, 85.37, 85.38, 85.41, 85.42, 85.43 (except 8543.89), 85.44 (except 8544.41 and 8544.49), 85.45, 85.46 or 85.47 | 25% |
56. | Copper waste and scrap | 8548.10 | 50% |
57. | All goods | 8548.90 | 25% |
58. | Wheeled toys designed to be ridden by children | 95.01 | 50% |
59. | All goods | 9502.10 | 50% |
APPENDIX I
S. No. | Country |
(1) | (2) |
1. | Bangladesh |
2. | Bhutan |
3. | Maldives |
4. | Nepal |
5. | Pakistan |
6. | Sri Lanka |
APPENDIX II
S. No. | Country |
1. | Bangladesh |
2. | Bhutan |
3. | Maldives |
4. | Nepal |
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