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 —
(i) cocoa powder containing added sugar or other sweetening matter; or
(ii) food preparations of flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally defatted basis; or
(iii) food preparations of goods of heading Nos. 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally defatted basis; or
(iv) prepared foods obtained by the swelling or roasting of cereals or cereal products and cereals [other than maize (corn)] in grain form, pre-cooked or otherwise prepared, containing more than 6% but not more than 8% by weight of cocoa, calculated on a totally defatted basis.

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
(ii) weighing more than 57g/sqm. but not more than 65g/sqm.

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


 


 

*****