Notification No. 105/1999-Cus-Notification No 15/97-Cus superseded

Notification No. 105/1999-Cus Dated 10-08-1999

Notification No 15/97-Cus superseded- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the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. 15/97-Customs, dated the 1st March, 1997, 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 Chapter, 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 or the Deputy 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	Chapter or Heading No. or Sub-heading No.	Extent of tariff concession (percentage of applied rate of duty)
(1)	(2)	(3)	(4)
	PART A
1.	All goods	07.08, 07.13	10%
2.	All goods	0802.50	10%
3.	Areca nuts	0802.90	50%
4.	All goods	0804.10, 0804.20	20%
5.	All goods	0805.10	10%
6.	Mandarins	0805.20	20%
7.	Lemons	0805.30	20%
8.	All goods	0805.90	20%
9.	All goods	08.06	10%
10.	All goods	0807.11	20%
11.	Papaws	0807.20	20%
12.	All goods	0809.10	10%
13.	All goods	0813.10	20%
14.	Pine nuts	0813.40	10%
15.	All goods	09.07	90%
16.	All goods	0908.10, 0908.20	50%
17.	Coconut milk powder	1106.30	25%
18.	All goods	1209.30, 1211.10	10%
19.	Plants and parts of plants used for perfumery, pharmacy or for insecticidal, fungicidal or similar purposes	1211.90	10%
20.	All goods	1301.10	15%
21.	Resin-Gum	1301.90	15%
22.	All goods	18.06 (except 1806.10)	50%
23.	All goods	1905.30	50%
24.	All goods	1905.40, 1905.90	10%
25.	All goods	2008.20	10%
26.	Coconut-vinegar	22.09	10%
27.	Salt	25.01	20%
28.	All goods	2504.10	50%
29.	All goods	2504.90	40%
30.	All goods	26.14	25%
31.	Coal tar	27.06	10%
32.	All goods	27.13	10%
33.	All goods	28.01, 28.02, 28.03, 28.04, 28.05 (except 2805.30), 28.06, 28.10, 28.12, 28.13, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23, 28.24, 28.25, 28.26, 28.28, 28.29, 28.30, 28.31, 28.32, 28.35, 28.37, 28.38, 28.39, 28.40, 28.41 (except 2841.50), 28.42, 28.47, 28.48, 28.49, 28.50, 28.51	10%
34.	Other chromates and dichromates	2841.50	10%
35.	All goods	29.01, 2902.11, 2902.19, 2902.50, 2902.60, 2902.70, 2902.90, 2903.11, 2903.12, 2903.29, 2903.30, 2903.69, 29.06, 29.07, 29.08, 29.09, 29.10, 29.11, 29.12, 29.13, 29.14, 29.17 (except 2917.31, 2917.32, 2917.33 and 2917.34), 29.18, 2920.10, 29.21, 29.22, 29.23, 29.24, 29.25, 29.26, 29.27, 29.28, 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, 2939.70 and 2939.90), 29.42	10%
36.	All goods	2939.70, 2939.90, 29.40	15%
37.	Triple super phosphate	3103.10	10%
38.	All goods	3105.30	10%
39.	Mono ammonia phosphate	3105.40	10%
40.	All goods	3301.30	10%
41.	Cinnamon leaf oil	3301.90	10%
42.	All goods	35.03	20%
43.	All goods	3802.10	30%
44.	All goods	4005.99	10%
45.	All goods	40.06, 40.07, 40.08, 40.09	50%
46.	All goods	4010.11	15%
47.	All goods	4010.29	15%
48.	All goods	4011.20, 4011.30, 4011.50, 40.14, 4015.11, 4015.19, 4016.91, 4016.93, 4016.94	50%
49.	All goods	4016.95, 4016.99	10%
50.	All goods	4104.10	10%
51.	All goods	4410.11, 4410.19, 4410.90, 4418.20, 4418.40, 4418.50, 4418.90	10%
52.	All goods	4418.30	15%
53.	All goods	49.01	10%
54.	All goods	52.01	10%
55.	Rubber slippers	6402.20	10%
56.	“V” Straps	6406.99	10%
57.	Artificial flowers/ plants of plastic	6702.10	10%
58.	Artificial flowers/ plants of other material	6702.90	10%
59.	All goods	6802.21, 6802.22, 6802.23, 6802.29, 6802.91	10%
60.	All goods	6814.90	15%
61.	All goods	69.02, 69.03 (except 6903.90)	15%
62.	All goods	6903.90	25%
63.	All goods	7210.12	10%
64.	All goods	7318.16	15%
65.	All goods	8402.11, 8410.13, 8458.11	20%
66.	All goods	8482.80	10%
67.	All goods	8505.30, 8546.90	10%
68.	All goods	8532.24, 8532.30	15%
69.	All goods	8545.20	20%
70.	All goods	8708.40, 8708.70	10%
71.	All goods	9028.10, 9028.30	20%
72.	All goods	9402.10	10%
73.	All goods	9403.60	20%
74.	All goods	9603.10, 9603.29, 9603.40, 96.09	10%
75.	All goods	9608.10, 9613.20	20%
	PART B
1.	All goods	03.01, 03.02, 03.03, 03.04, 03.05, 03.06, 03.07	50%
2.	Hilsa fish fillets, dried or in brine, but not smoked	0305.30	60%
3.	Hilsa fish, salted but not dried or smoked and Hilsa fish in brine	0305.69	60%
4.	All goods	05.08	50%
5.	Ambergris, cast-oreum, civet and musk	0510.00	50%
6.	All goods	0804.30	60%
7.	Jack Fruit	0810.90	60%
8.	All goods	15 (except 15.20)	50%
9.	All goods	15.20	60%
10.	All goods	16	50%
11.	All goods	17 (except 1702.30 and 1703.10)	50%
12.	All goods	1702.30, 1703.10	60%
13.	All goods	20	50%
14.	All goods	2202.10, 22.09	60%
15.	All goods	2301.20	50%
16.	All goods	2707.40	60%
17.	All goods	2905.45	60%
18.	All goods	30 (except 3004.20, 3004.31, 3004.32, 3004.39 and 3004.40)	50%
19.	All goods	3004.20, 3004.31, 3004.32, 3004.39, 3004.40	60%
20.	All goods	31.01, 31.02	100%
21.	All goods	32 (except 3208.10, 3208.20, 32.09 and 32.10)	50%
22.	All goods	3208.10, 3208.20, 32.09 and 32.10	60%
23.	All goods	33.01, 33.02, 33.03, 3305.90, 3306.20, 33.07	50%
24.	All goods	33.04, 33.05 (except 3305.90), 3306.10, 3306.90	60%
25.	All goods	34 (except 3401.11)	50%
26.	All goods	3401.11	60%
27.	All goods	35	50%
28.	All goods	39.14, 39.15, 39.16, 39.17 (except 3917.22, 3917.23, 3917.29 and 3917.31), 39.18, 39.19, 39.20, 39.21, 39.22, 39.23, 3924.90, 39.25, 39.26	50%
29.	All goods	3917.22, 3917.23, 3917.29, 3917.31, 3924.10	60%
30.	All goods	42.01, 42.02, 42.05, 42.06	50%
31.	All goods	42.03, 42.04	60%
32.	All goods	44.01, 44.02, 44.03, 44.04, 44.05, 44.06, 44.07, 44.08, 44.09, 44.11, 44.12, 44.13, 44.15, 44.16, 44.17, 44.18, 44.19	50%
33.	All goods	4410.90	60%
34.	All goods	48.01, 48.10, 48.19, 48.22	50%
35.	All goods	48.02, 48.04, 48.05, 48.08	60%
36.	All goods	49.01, 49.03, 49.05, 49.06, 49.08	50%
37.	Stock, shares and bond certification and similar docu-ments of title, cheque forms	49.07	60%
38.	All goods	52.01, 52.02, 52.03, 52.04, 52.05, 52.06, 52.07, 52.08 (except 5208.12, 5208.3, 5208.41, 5208.42 and 5208.43) 52.09, 52.10 (except 5210.12), 52.11, 52.12	50%
39.	All goods	5208.12, 5208.13, 5208.41, 5208.42, 5208.43, 5210.12	60%
40.	All goods	53 (except 53.07 and 53.10)	50%
41	All goods	53.07, 53.10	60%
42.	All goods	54.01, 54.02 (except 5402.20), 54.03, 54.04, 54.05, 54.06, 54.07 (except 5407.10, 5407.20 and 5407.30), 54.08	50%
43.	All goods	5402.20, 5407.10, 5407.20, 5407.30	60%
44.	All goods	56 (except 5607.10)	50%
45.	All goods	5607.10	60%
46.	All goods	5702.39	60%
47.	All goods	58 (except 5802.19, 5802.20 and 5802.30)	50%
48.	All goods	5802.19, 5802.20, 5802.30	60%
49.	All goods	61.01, 61.02, 6103.21, 6103.31, 61.04 (except 6104.32, 6104.33 and 6104.39), 6105.10, 61.06, 6108.31, 6108.32, 6108.39, 6108.91, 6108.92, 6108.99,	50%
		6109.90, 61.10 (except 6110.90), 6111.10, 61.12 (except 6112.11 and 6112.20), 6114.10, 61.15, 61.16, 61.17
50.	All goods	61.03 (except 6103.21 and 6103.31), 6104.32, 6104.33, 6104.39, 6105.20, 6105.90, 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, 61.14 (except 6114.10)	60%
51.	All goods	62.01, 62.02, 6203.11, 6203.21, 6203.22, 6203.31, 62.04 (except 6204.32, 6204.33 and 6204.39), 62.05, 62.06, 6207.22, 62.08 (except 6208.11 and 6208.19), 6209.10, 6209.20, 62.14 (except 6214.10), 62.15, 62.16, 62.17	50%
52.	All goods	62.03 (except 6203.11, 6203.21, 6203.22 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, 62.13	60%
53.	All goods	63.01, 6302.21, 6302.22, 63.03, 6304.19, 6304.92, 6304.93, 6304.99, 6305.32, 63.06, 63.07, 63.08, 63.09, 63.10	50%
54.	All goods	63.02 (except 6302.21 and 6302.22), 6304.11, 6304.91, 63.05 (except 6305.32)	60%
55.	All goods	64.01, 6402.19, 6402.20, 6402.99, 6403.20, 6403.30, 6403.59, 6403.99, 64.04, 64.05	60%
56.	All goods	6402.12, 6402.30, 6402.91, 6403.12, 6403.19, 6403.40, 6403.51, 6403.91, 64.06	50%
57.	All goods	66	50%
58.	All goods	69 (except 6911.10 and 69.12)	50%
59.	All goods	6911.10, 69.12	60%
60.	All goods	73	50%
61.	All goods	74.04	60%
62.	All goods	7610.10	50%
63.	All goods	83	50%
64.	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), 8414.10, 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, 8433.60, 8433.90, 84.38, 84.39, 84.42 (except 8442.50), 84.74 (except 8474.39), 84.75, 84.77, 8478.10	50%
65.	Electric fan	8414.51	60%
66.	Printing type, blocks, plates, cylinders and other printing components	8442.50	50%
67.	All goods	85 (except 8504.10, 8507.10, 8507.20 and 8507.90)	50%
68.	All goods	8504.10, 8507.10, 8507.20, 8507.90	60%
69.	All goods	90	50%
70.	All goods	91 (except 9105.91)	50%
71.	Electrically operated clocks	9105.91	50%
72.	All goods	94	50%
73.	Wheeled toys designed to be ridden by children	95.01	60%
74.	All goods	9502.10	60%
75.	All goods	96	50%
76.	Artificial flowers/ plants of plastic	6702.10	60%
77.	Artificial flowers/ plants of other material	6702.90	60%

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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