This Notification is rescinded vide Notification No. 12/2020-Cus Dated 02/02/2020

Notification No. 22/2007-Cus Dated 1/3/2007

Exemption to certain items falling under First Schedule -

G.S.R. (E).- 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.15/2005-Customs, dated the 1st March, 2005 [published vide number G.S.R.113(E), dated the 1st March, 2005], except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under the Chapter, heading, sub­heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), and specified in column (2) of the Table below, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of -

 

(a)  the amount calculated at the rate specified in the corresponding entry in column

(3) of the said Table, where the standard rate of duty is leviable; and

(b)  the amount calculated at the rate specified in the corresponding entry in column

(4) of the said Table, where the preferential rate of duty is leviable.

Explanation. - For the purposes of this notification, the rate specified in column (3) or column (4) is the ad valorem rate.

 

                                                            Table

 

S. No.

Chapter or heading or sub-heading or tariff item of the First Schedule

Standard rate

Preferential rate

(1)

(2)

(3)

(4)

1.

0806 20

100%

90%

2.

0907

35%

35%

3.

2504

10%

5%

4.

2917 37 00 and 2933 71 00

10%

10%

5.

2936

10%

10%

6.

2937, 2939 41, 2939 42 00, 1[2939 43 00, 2939 44 00] Old[2939 43 00], 2939 49 00, 2939 51 00 and 2939 59 00

10%

10%

7.

2941

10%

10%

8.

3001, 3002, 3003 and 3004

10%

10%

9.

3402 11, 3402 12 00, 3402 13 00 and 3402 19 00

10%

10%

10.

3801 10 00, 3802 10 00 and 3812 10 00

10%

10%

11.

  3815 11 00 and 3815 12     

10%

5%

 

 

F.No.334/1/2007-TRU

 

 

(S.Bajaj)

Under Secretary to the Government of India

 

1. Substituted vide Notification No. 117/2011-Cus Dated 29/12/2011

 

as amended by[ Notification No. 117/2011-Cus Dt. 29/12/2011]