Notification No. 28/1995-Cus Dated 16-03-95
Exemption on certain goods imported from Mauritius, Seychelles or Tonga.- 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 (3) of the Table annexed hereto and falling within Chapter, heading No.
or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of
1975), specified in column (2) of the said Table, when imported into India from
Mauritius, Seychelles or Tonga, from so much of that portion of the duty of
customs leviable thereon which is specified in the said First Schedule as is in
excess of the amount calculated at the rate specified in the corresponding entry
in column (4) of the said Table :
Provided
that the importer proves to the satisfaction of the proper officer of customs
that the goods in respect of which the exemption under this notification is
claimed are being imported in accordance with the provisions of the Customs
Tariff (Determination of Origin of other Preferential Areas) Rules, 1977,
published with the notification of the Government of India in the Department of
Revenue and Banking (Revenue Wing) No. 99 - Customs, dated the 1st July, 1977.
TABLE
|
S.No. |
Chapter or heading No. or sub-heading No. |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
2[0904.21] Old[0904.20 |
Unground chillies |
22.5 per cent ad valorem |
|
2. |
2[0908.21.00] Old[0908.20] |
Unground mace |
22.5 per cent ad valorem |
|
3. |
2[0910.11] Old[0910.10] |
Unground ginger |
22.5 per cent ad valorem |
|
4. |
12.11 |
Plants and parts of plants used primarily in pharmacy or for insecticidal, fungicidal or similar purposes |
20 per cent ad valorem |
|
5. |
1301.90 |
1[Gums, Benjamin and Damar, other than lac] Old[Gums, Benjamin and Damar] |
20 per cent ad valorem |
|
6. |
25.30 |
Battery grade manganese-di-oxide |
15 per cent ad valorem |
|
7. |
2907.12 |
Cresylic acid |
10 per cent ad valorem |
|
8. |
29.35 |
Sulpha Drugs |
14 per cent ad valorem |
|
9. |
2936.61, 2939.62 2939.63, 2939.69 2939.91, 2939.99 |
Alkaloids used solely or predominantly as drugs |
14 per cent ad valorem |
|
10. |
29 |
Pharmaceutical chemicals, namely, chemicals having prophylactic or therapeutic value and used solely or predominantly as drugs, other than, - |
14 per cent ad valorem |
|
|
|
(i) goods specified in S. Nos. 7, 8 and 9 above; or (ii) vitamins falling under heading No. 29.36 and antibiotics falling under heading No. 29.41 of the said Schedule |
|
|
11. |
3006.60 |
Medicaments (including veterinary medicaments) |
NIL |
|
12. |
3204.90 |
Optical bleaching agents |
10 per cent ad valorem |
|
13. |
3301.90 |
Natural essential oils of citronella, cinnamon and cinnamon leaf |
15 per cent ad valorem |
|
14. |
3[3402 50] old[3402.20] |
Organic surface-active agents |
10 per cent ad valorem |
|
15. |
3402.90 |
Organic surface-active preparations |
10per cent ad valorem |
|
16. |
3812.20, 3812.30 |
Prepared rubber chemicals |
10 per cent ad valorem |
|
17. |
38.12 |
Plasticisers not elsewhere specified |
10 per cent ad valorem |
|
18. |
3815.19 |
Compound catalysts |
5 per cent ad valorem |
|
19. |
38.24 |
Water treatment chemicals, not elsewhere specified |
10 per cent ad valorem |
1. Substituted vide Notification No. 124/2006-Cus Dated 30/12/2006
2.
Substituted vide Notification No. 121/2011-Cus Dated
30/12/2011
3.Substituted
vide Notification No. 60/2021-Customs dt.30.12.2021 (w.e.f 01.01.2022)
as amended by [Notification Nos. 175/95-Cus dt 29-12-1995, No. 45/96-Cus dt 23-7-1996, No. 17/97-Cus dt 1-3-1997, No. 27/99-Cus dt 28-2-1999, No. 135/2001-Cus dt 31-12-2001, No. 24/2002-Cus dt 1-3-2002, No. 28/2003-Cus dt 1-3-2003, No. 10/2004-Cus dt 8-1-2004, No. 67/2004-Cus dt 9-7-2004, 124/2006-Cus Dated 30/12/2006 and 121/2011-Cus Dt. 30/12/2011.]