Notification No. 85/2004-Customs Dated 31/08/2004 -Exemption on goods imported into India from Thailand.

Notification No. 85/2004-Cus Dated 31-08-2004

Exemption on goods imported into India from Thailand.- 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 goods of the description as specified in column (3) of the Table below and falling under the sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in the corresponding entry in column (2) of the said Table, when imported into India from Thailand, ¹ [the whole of the duty of customs leviable thereon which is specified in the said First Schedule] ^Old[from so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at *twenty five per cent. of the rate specified in the corresponding entry in column (4) of the said Table] subject to the condition that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the exemption under this notification is claimed are of the origin of Thailand, in accordance with provisions of Interim Rules of Origin, published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 101/2004-Customs (N.T.), dated the 31st August, 2004.

*[Substituted by Notification No. 79/2005-Cus dt 1-9-2005]

2. This notification shall come into force with effect from the 1st day of September, 2004.

TABLE

S. No.	Sub-heading or tariff item	Description of goods	2OMITTED [Rate
(1)	(2)	(3)	(4)
1.	0804 50	Fresh mangosteens, mangoes	30%
2.	0806 10 00	Fresh grapes	30%
3.	0808 10 00	Apples	50%
4.	0810 60 00	Durians	15%
5.	0810 90	Fresh rambutans, longans, pomegranates	15%
6.	⁶[100111 and 100119] ^Old[1001 10]	Durum wheat	50%
7.	⁶[100191 and 100199] ^Old[1001 90]	All goods	50%
8.	1604 11 00	Salmon	30%
9.	1604 13	Sardines, sardinella and brisling or sprats	30%
10.	1604 15 00	Mackerel	30%
11.	1605 10 00	Crab	30%
12.	2501 00	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; Sea water	25%
13.	2610 00	Chromium ores and concentrates	5%
14.	⁹[2811 12 ]^Old[2811 19]	All goods	25%
15.	2818 20	Aluminium oxide, other than artificial corundum	25%
16.	2818 30 00	Aluminium hydroxide	25%
17.	2917 39	All goods	25%
18.	3906 90	All goods	25%
19.	3907 10 00	Polyacetals	25%
20.	3907 30	Epoxide resins	25%
21.	3907 40 00	Polycarbonates	25%
22.	3907 99	All goods	25%
³[22A .	3907 70 00	All goods]
23.	3908 10	Polyamide-6,-11,-12,-6,6,-6,9,-6,10 or -6,12	25%
24.	3908 90	All goods	25%
25.	3909 50 00	Polyurethanes	25%
26.	3919 90	All goods	25%
⁴[27.	4412 10 00	Plywood of bamboo, consisting solely of sheets of wood, each ply not exceeding 6mm thickness
27A .	4412 39	All goods]
^Old[27.	4412 19	All goods]	25%
28.	7103 10	Rubies, emeralds and sapphires, unset and imported uncut	5%
28A.	7103 10	All goods, other than the goods mentioned against S. No.28	25%
29.	¹¹[7104 91 10, 7104 91 20, 7104 99 00]^old[¹⁰[7104 91 00, 7104 99 00] ^old[7104 90 00]	All goods	25%
30.	¹¹[7105 10 10, 7105 10 20]^old[7105 10 00]	All goods	25%
31.	7113 19	All goods	25%
32.	7201 50	Alloy pig iron	15%
32A.	7201 50	Spiegeleisen	25%
33.	7207 11	All goods (other than seconds and defectives)	25%
^5Omitted[33A.	7207 11	Seconds and defectives]	40%
34.	7207 19	All goods (other than seconds and defectives)	25%
^5Omitted[34A.	7207 19	Seconds and defectives]	40%
35.	7226 19 00	All goods (other than seconds and defectives)	25%
^5Omitted[35A.	7226 19 00	Seconds and defectives]	40%
⁴[36.	7229 90	All goods other than wire of high speed steel]
^Old[36.	7229 90	All goods (other than seconds and defectives)]	25%
^5Omitted[36A.	7229 90	Seconds and defectives]	40%
37.	7307 92	Threaded elbows, bends and sleeves	25%
38.	7320 20 00	Helical springs	25%
39.	732690	All goods	25%
⁹ [39A	9620 00 00	Monopods, bipods, tripods and similar articles made of iron and steel]
40.	7601 10	Aluminium, not alloyed	15%
41.	7601 20	Aluminium alloys	15%
42.	8404 90 00	All goods	25%
43.	8409 91	All goods	25%
44.	8413 60	All goods	25%
45.	8413 81	All goods	25%
46.	8414 51	Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W	25%
47.	8414 59	All goods	25%
48.	8414 90	All goods	25%
49.	8415 10	All goods	25%
⁸[49A]	84181090	Compression-type combined refrigerator-freezers, fitted with separate external doors, household type	25%
50.	8418 21 00	All goods	25%
51.	8419 90	All goods	25%
³[51A .	8486 90	Parts of machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilisings, pasteurizing, steaming, drying, evaporating, vapourising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. ]
52.	8421 99 00	All goods	25%
53.	8423 90	Weighing machine weights of all kinds; Parts of weighing machinery	25%
54.	8425 49 00	All goods	25%
55.	8432 21 00	Disc harrows	15%
56.	8437 80	All goods	25%
³[56A.	8443 39 53	Staplers (stapling machines)]
57.	8448 20 00	Parts and accessories of machines of heading 8444 or of their auxiliary machinery	25%
58.	8448 33	Spindles, spindle flyers, spinning rings and ring travellers	25%
59.	8471 41	All goods	15%
60.	8471 90 00	All goods	15%
⁴[61.	⁹[8472 90 99] ^old[8472 90	All goods other than addressing machines and address plate embossing machines]	15%
^Old[61.	8472 90	Automatic teller machines and cash dispensers]	15%
^5Omitted[61A.	8472 90	All goods, other than the goods mentioned against S. No.61]	25%
62.	8477 51 00	All goods	25%
63.	8479 89	All goods	25%
64.	8479 90	All goods	25%
65.	8480 79 00	All goods	25%
66.	8481 80	All goods	25%
67.	8482 10	Ball bearings	25%
68.	8483 50	Flywheels and pulleys, including pulley blocks	25%
69.	8504 31 00	All goods	25%
³[69A.	8508	Industrial Vacuum cleaners and parts thereof]
70.	8512 20	All goods	25%
71.	8517 11	Line telephone sets with cordless handsets	15%
72.	⁴[8443 997] ^Old[8517 90]	⁴[parts of goods falling under tariff item 8443 31 00 or 8443 32 00] ^Old[Parts (other than populated PCBs)]	5%
^5Omitted[72A.	8517 90	All goods, other than the goods mentioned against S. No.72]	15%
⁴[73.	⁶[85234120 to 85234150 and 85234950 to 85234970] ^Old[8523 40 10, 8523 40 20, 8523 40 30, 8523 40 60.]	All goods
^Old[73.	8523 90	All goods]	10%
⁶[73A.]	85234110	Unrecorded Compact Disc (audio), compact disc readable
^Old[73A.]	8523 40 40	Unrecorded Compact Disc (audio)
^7omitted[73B .]	8523 40 50	Compact Disc readable]
74.	⁴[8528 72] ^Old[8528 12]	All goods	25%
75.	8529 10	Aerials or antennae of a kind used with apparatus for radio-telephony and radio-telegraphy	10%
75A.	8529 10	All goods, other than the goods mentioned against S. No.75	25%
76.	8534 00 00	Printed circuits	15%
77.	8540 11	All goods	25%
78.	8708 40 00	Gear boxes	25%
79.	9032 89	All goods	25%
80.	9032 90 00	All goods	25%
81.	9102 11 00	All goods	25%
82.	¹⁰[94019100 to 94019900 ] ^old[9401 90 00]	All goods	25%]

1 Substituted vide Notification No. 86/2006-Cus Dated 30/8/2006

2. Omitted vide Notification No. 86/2006-Cus Dated 30/8/2006

3. Inserted vide Notification No. 131/2006-Cus Dated 30/12/2006

4. Substituted vide Notification No. 131/2006-Cus Dated 30/12/2006

5. Omitted vide Notification No. 131/2006-Cus Dated 30/12/2006

6. Substituted vide Notification No. 115/2011-Cus Dated 28/12/2011

7. Omitted vide Notification No. 115/2011-Cus Dated 28/12/2011

8. Inserted vide Notification No. 38/2012-Cus Dated 29/05/2012

9. Substituted vide Notification No. 67/2016-Cus Dated 31/12/2016

10.Substituted vide Notification No. 60/2021-Customs dt.30.12.2021 (w.e.f 01.01.2022)

11. Substituted vide Notification No. 36/2023-Customs dt.29.04.2023 [ w.e.f 01.05.2023]

as amended by [Notification No. 79/2005-Cus dt 1-9-2005, 131/2006-Cus dt. 30/12/2006,115/2011-Cus dt. 28/12/2011 and 38/2012-Cus Dt. 29/05/2012]