Notification No. 165/1995-Cus Dated 07-12-1995
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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 hereto annexed and falling under Chapter or 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, when imported into India from the countries listed in Appendix I to this notification from so much of that portion of the applied 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 a Least Developed Country listed in Appendix II to this notification, being a country referred to in Article 10 of the Agreement on SAARC Preferential Trading Arrangement (SAPTA) signed at Dhaka, Bangladesh, on the 11th day of April, 1993, the exemption shall, in respect of the goods specified in column (2) of the Table against S. Nos. 1, 2, 19, 20, 21, 37 to 44 and 46 to 48, be from so much of that portion of the applied rate of 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 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 Appendix II.
Explanation. - For the purposes of this notification, “applied rate” means the standard rate of duty specified in the 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) Nos. 236/89-Customs, dated the 1st September, 1989, 26/95-Customs, dated the 16th March, 1995 and 84/95-Customs, dated the 1st April, 1995.
TABLE
| S. No. | Description of goods | Chapter/ Heading/ Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 | Extent of tariff concession (percentage of the applied rate) | Extent of special tariff concession (percentage of the applied rate) |
| (1) | (2) | (3) | (4) | (5) |
| 1. | Dried skip-jack, salted dried skip-jack and salted dried reef-fish | 0305.59 | - | 100% |
| 2. | The following goods, namely :- | 0508.00 | - | 100% |
|
| (a) Red coral, unworked or simply prepared but not otherwise worked |
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| (b) Cowrie shells, unworked or simply prepared but not cut to shape |
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| 3. | Black gram | 0713.31 | 50% | - |
| 4. | Pistachios, fresh or dried, whether or not shelled or peeled | 0802.50 | 10% | - |
| 5. | Areca nuts, fresh or dried, whether or not shelled or peeled | 0802.90 | 50% | - |
| 6. | Figs, fresh or dried | 0804.20 | 10% | - |
| 7. | Apricots, fresh | 0809.10 | 10% | - |
| 8. | Apricots, dried | 0813.10 | 10% | - |
| 9. | Cloves (whole fruit, cloves and stems) | 0907.00 | 90% | - |
| 10. | Nutmeg | 0908.10 | 50% | - |
| 11. | Mace | 0908.20 | 50% | - |
| 12. | Coconut milk powder | 1106.30 | 25% | - |
| 13. | Plants and parts of plants (including seeds and fruits but excluding ginseng roots) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered | 1211.10 or 1211.90 | 10% | - |
| 14. | Natural gums (other than gum arabic) and resins | 1301.90 | 10% | - |
| 15. | Chocolate and other food preparations containing cocoa (other than cocoa powder, containing added sugar or other sweetening matter) | 1806.20, 1806.31, 1806.32 or 1806.90 | 50% | - |
| 16. | Sweet biscuits; waffles and wafers | 1905.30 | 50% | - |
| 17. | Coconut cream, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 2009.80 | 50% | - |
| 18. | Natural graphite, in powder or in flakes | 2504.10 | 50% | - |
| 19. | The following goods, if intended for use as manure or fertilizer, namely : - | 3101.00 | - | 100% |
|
| (a) Animal or vegetable fertilisers, whether or not mixed together or chemically treated |
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| (b) fertilisers produced by the mixing or chemical treatment of animal or vegetable products |
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| 20. | Mineral or chemical fertilisers, nitrogenous, if intended for use as manure or fertiliser | 3102.10, 3102.21, 3102.29, 3102.30, 3102.40, 3102.50, 3102.60, 3102.70, 3102.80 or | - | 100% |
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|
| 3102.90 |
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|
| 21. | Preparations for oral or dental hygiene, including denture fixative pastes and powders | 3306.10 or 3306.90 | 50% | - |
| 22. | Activated carbon | 3802.10 | 30% | - |
| 23. | “Camel-back” strips for retreading rubber tyres | 4006.10 | 50% | - |
| 24. | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber (other than “camel-back” strips for retreading rubber tyres) | 4006.90 | 50% | - |
| 25. | Vulcanised rubber thread and cord | 4007.00 | 50% | - |
| 26. | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | 4008.11, 4008.19, 4008.21 or 4008.29 | 50% | - |
| 27. | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 4009.10, 4009.20, 4009.30, 4009.40 or 4009.50 | 50% | - |
| 28. | New pneumatic tyres of rubber, of a kind used on buses or lorries | 4011.20 | 50% | - |
| 29. | New pneumatic tyres of rubber, of a kind used on aircrafts | 4011.30 | 50% | - |
| 30. | New pneumatic tyres of rubber, of a kind used on bicycles | 4011.50 | 50% | - |
| 31. | Hygienic or pharmaceutical articles (including teats and sheath contraceptives), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber | 4014.10 or 4014.90 | 50% | - |
| 32. | Surgical gloves, of vulcanised rubber other than hard rubber | 4015.11 | 50% | - |
| 33. | Gloves (other than surgical gloves), of vulcanised rubber other than hard rubber | 4015.19 | 50% | - |
| 34. | Floor coverings and mats, of vulcanised rubber other than hard rubber | 4016.91 | 50% | - |
| 35. | Gaskets, washers and other seals, of vulcanised rubber other than hard rubber | 4016.93 | 50% | - |
| 36. | Boat or dock fenders, whether or not inflatable, of vulcanised rubber other than hard rubber | 4016.94 | 50% | - |
| 37. | Articles of apparel and clothing accessories (including clothing accessories like gloves, mittens, mitts, belts and bandoliers), of leather or of composition leather | 4203.10, 4203.21, 4203.29, 4203.30 or 4203.40 | - | 50% |
| 38. | Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses | 4204.00 | - | 50% |
| 39. | Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances | 4410.10 or 4410.90 | - | 50% |
| 40. | Hand-made paper and paperboard | 4802.10 | - | 50% |
| 41. | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading Nos. 48.01 or 48.03 | 4802.20, 4802.30, 4802.40, 4802.51, 4802.52, 4802.53 or 4802.60 | - | 50% |
| 42. | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No. 48.02 or 48.03 | 4804.11, 4804.19, 4804.21, 4804.29, 4804.31, 4804.39, 4804.41, 4804.42, 4804.49, 4804.51, 4804.52, or 4804.59 | - | 50% |
| 43. | Other uncoated paper and paperboard, in rolls or sheets | 4805.10, 4805.21, 4805.22, 4805.23, 4805.29, 4805.30, 4805.40, 4805.50, 4805.60, 4805.70 or 4805.80 | - | 50% |
| 44. | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than that of heading Nos. 48.03 or 48.18 | 4808.10, 4808.20, 4808.30 or 4808.90 | - | 50% |
| 45. | Cotton yarn (other than sewing thread), namely :- | 5205.11 | 10% | - |
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| single yarn (of uncombed fibres) not put up for retail sale, measuring 714.29 decitex or more (not exceeding 14 metric number) and containing 85% or more by weight of cotton |
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| 46. | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 6911.10 or 6911.90 | - | 50% |
| 47. | Ceramic tableware, kitchen ware, other household article, other than of porcelain or china | 6912.00 | - | 50% |
| 48. | Copper waste and scrap | 7404.00 | - | 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) | (2) |
| 1. | Bangladesh |
| 2. | Bhutan |
| 3. | Maldives |
| 4. | Nepal |
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