Notification No. 9/95-Cus (N.T.) Dated 06-03-95
Exemption on certain goods when imported from the Union of Myanmar. -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 each of the goods
specified in column (2) of the Table annexed hereto when imported into India
from the Union of Myanmar from so much of that portion of the duty of customs
leviable thereon which is specified in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), as in excess of 5 per cent ad valorem :
Provided that the importer produces evidence to the satisfaction of the Assistant Commissioner of Customs or Deputy
Commissioner of Customs that such goods have, in fact, been produced in
the Union of Myanmar and are imported into India through the Union of Myanmar
and are imported into India through the land route from a notified land customs
station.
TABLE
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S. No. Description of goods
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(1) (2)
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1. Rice
2. Pulses and Beans
3. Chana
4. Mustard and Rape seed
5. Ground Nut
6. Fresh Vegetables and Fruits
7. Garlic and Onion
8. Reed Broom
9. Sesame Seeds
10. Betel-Nuts
11. Turmeric
12. Dried Ginger
13. Coriander
14. Dried Chilly (including in powder form)
15. Wood in the rough, whether or not
stripped of bark, timber, wood roughly squared, wood sawn or
chipped
lengthwise, sliced of a thickness exceeding 25 mm
16. Bamboo
17. Tomato
18 Resin
19 Betel leaves
as amended by Notification Nos.101/95-Cus dt 26-5-1995 and No. 24/2002-Cus dt 1-3-2002.