Superseded vide Notification No. 22/2007-Cus Dated 1/3/2007
Notification No. 15/2005-Cus Dated 01-03-2005
Effective rates of duty for specified goods imported into India.- In
exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts goods falling under
the Chapter, heading, sub-heading or tariff item of the First Schedule to the
Customs Tariff Act, 1975 ( 51 of 1975), 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 unless otherwise specified.
| 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 | 12.5% | 5% |
| 4. | 2917 37 00 and 2933 71 00 | 12.5% | 10% |
| 5. | 2936 | 12.5% | 12.5% |
| 6. | 2937, 2939 41, 2939 42 00, 2939 43 00, 2939 49 00, 2939 51 00 and 2939 59 00 | 12.5% | 10% |
| 7. | 2941 | 12.5% | 12.5% |
| 8. | 30 (except 3005 and 3006) | 12.5% | 10% |
| 9. | 3402 11, 3402 12 00, 3402 13 00 and 3402 19 00 | 12.5% | 10% |
| 10. | 3801 10 00, 3802 10 00 and 3812 10 00 | 12.5% | 10% |
| 11. | 3815 11 00 and 3815 12 | 12.5% | 5%. |
# [Table above has been substituted by Notification No.15/2006-Cus dt 1-3-2006]
Old Table
|
S. No. |
Chapter or heading or sub-heading or tariff item |
Standard rate |
Preferential rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
0806 20 |
100% |
90% |
|
2. |
0907 |
35% |
35% |
|
3. |
2504 |
15% |
5% |
|
4. |
2917 37 00 and 2933 71 00 |
15% |
10% |
|
5. |
2936 |
15% |
14% |
|
6. |
2937, 2939 41, 2939 42 00, 2939 43 00, 2939 49 00, 2939 51 00 and 2939 59 00 |
15% |
10% |
|
7. |
2941 |
15% |
14% |
|
8. |
30 (except 3005 and 3006) |
15% |
10% |
|
9. |
3402 11, 3402 12 00, 3402 13 00 and 3402 19 00 |
15% |
10% |
|
10. |
3801 10 00, 3802 10 00 and 3812 10 00 |
15% |
10% |
|
11. |
3815 11 00 and 3815 12 |
15% |
5% |
as amended by Notification No.15/2006-Cus dt 1-3-2006