Notification No. 96/2008-Cus Dated 13/8/2008
Regarding Duty free tariff preference for Least Developed Countries-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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts,-
(i) goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), other than those specified in the Appendix I and Appendix II appended hereto, from so much of the duty of customs as is in excess of 80 per cent. of the applied rate of duty;
(ii) all goods of the description as specified in column (3) of the Table in Appendix I and falling under the Chapter, Heading No. or Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table, from so much of that portion of the applied rate of duty of customs leviable as is specified in the corresponding entry in column (4) of the said Table;
when imported into India from a country listed in the Schedule to this notification:
Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy 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 the country listed in the Schedule to this notification, in accordance with provisions of the Rules of Origin, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.100/2008-Customs (N.T.), dated 13th August, 2008.
Explanantion.- For the purposes of this notification, "applied rate of duty" means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) with respect to the goods specified in the said Table, read with any other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962).
Appendix I
Table
S.No |
HS Code |
DESCRIPTION |
Extent of tariff concession (percentage of applied rate of duty) |
(1) |
(2) |
(3) |
(4) |
1 |
0302 69 10 |
All goods |
20% |
2 |
0303 79 10 |
All goods |
20% |
3 |
0303 79 30 |
All goods |
20% |
4 |
0303 79 60 |
All goods |
20% |
5 |
0303 79 80 |
Croacker fish |
20% |
6 |
0304 29 10 |
All goods |
20% |
7 |
0306 13 20 |
All goods |
20% |
8 |
0402 99 |
All goods |
5% |
9 |
0603 11 00 |
All goods |
5% |
10 |
0603 12 00 |
All goods |
5% |
11 |
0603 13 00 |
All goods |
5% |
12 |
0603 14 00 |
All goods |
5% |
13 |
0603 19 00 |
All goods |
5% |
14 |
0603
90 00 |
All
goods |
5% |
15 |
0701
90 00 |
All
goods |
3% |
16 |
0708
10 00 |
All
goods |
2% |
17 |
0708
20 00 |
All
goods |
2% |
18 |
0708
90 00 |
All
goods |
2% |
19 |
0713
10 00 |
All
goods |
2% |
20 |
0713
20 00 |
All
goods |
2% |
21 |
0713
31 00 |
All
goods |
2% |
22 |
0713
32 00 |
All
goods |
2% |
23 |
0713
33 00 |
All
goods |
2% |
24 |
0713
39 |
All
goods |
2% |
25 |
0713
40 00 |
All
goods |
2% |
26 |
0713
50 00 |
All
goods |
2% |
27 |
0713
90 10 |
All goods |
2% |
28 |
0801
11 00 |
All
goods |
3% |
29 |
0802
90 |
Arecanuts
|
12% |
30 |
0804
10 |
All
goods |
4% |
31 |
0804
30 00 |
All
goods |
15% |
32 |
0804
50 20 |
All
goods |
3% |
33 |
0805
10 00 |
All
goods |
2% |
34 |
0805
20 00 |
All
goods |
4% |
35 |
0805
90 00 |
All
goods |
4% |
36 |
0806
10 00 |
All
goods |
2% |
37 |
0806
20 |
All
goods |
2% |
38 |
0807
11 00 |
All
goods |
4% |
39 |
0807
20 00 |
All
goods |
4% |
40 |
0812
90 |
All
goods |
3% |
41 |
0813
10 00 |
All
goods |
4% |
42 |
0813
40 |
All
goods |
2% |
43 |
0904
20 |
Chilly,
dried or crushed or ground |
3% |
44 |
0906
11 10 |
All
goods |
3% |
45 |
0906
20 00 |
All
goods |
3% |
46 |
0907
00 |
All
goods |
18% |
47 |
0908
10 |
All
goods |
10% |
48 |
0908
20 00 |
All
goods |
10% |
49 |
0910
10 |
All
goods |
3% |
50 |
0910
30 |
Turmeric,
fresh or powder |
3% |
51 |
0910
91 00 |
All
goods |
3% |
52 |
0910
99 |
All
goods other than thyme and bay leaves |
3% |
53 |
1105
20 00 |
Flakes
of Potatoes |
3% |
54 |
1106
30 |
Flour,
meal or powder of the products of Chapter 8 |
5% |
55 |
1301
90 |
Lac |
3% |
56 |
1507
10 00 |
All
goods |
10% |
57 |
1507
90 10 |
All
goods |
10% |
58 |
1508
10 00 |
All
goods |
10% |
59 |
1508
90 |
Edible
Grade Groundnut Oil |
10% |
60 |
1510
00 10 |
All
goods |
10% |
61 |
1511
10 00 |
All
goods |
10% |
62 |
1511
90 |
Refined
Palm Oil or Palmolein |
10% |
63 |
1512
11 |
All
goods |
10% |
64 |
1512
19 |
All
goods |
10% |
65 |
1512
21 00 |
All
goods |
10% |
66 |
1512
29 |
Edible
grade cotton seed oil |
10% |
67 |
1513
11 00 |
All
goods |
10% |
68 |
1513
19 00 |
All
goods |
10% |
69 |
1513
21 |
All
goods |
10% |
70 |
1513
29 |
All
goods |
10% |
71 |
1514
11 |
All
goods |
10% |
72 |
1514
19 |
All
goods |
10% |
73 |
1514
91 |
All
goods |
10% |
74 |
1515
11 00 |
All
goods |
10% |
75 |
1515
19 |
All
goods |
10% |
76 |
1515
21 00 |
All
goods |
10% |
77 |
1515
29 |
All
goods |
10% |
78 |
1515
30 |
All
goods |
10% |
79 |
1515
50 |
All
goods |
10% |
80 |
1515
90 |
All
goods |
10% |
81 |
1516
20 |
All
goods |
10% |
82 |
1517
10 |
All
goods |
10% |
83 |
1517
90 |
All
goods |
10% |
84 |
1601
00 00 |
All
goods |
10% |
85 |
1602
32 00 |
All
goods |
10% |
86 |
1701
11 |
All
goods |
10% |
87 |
1701
12 00 |
All
goods |
10% |
88 |
1701
91 00 |
All
goods |
10% |
89 |
1701
99 |
All
goods |
10% |
90 |
1801
00 00 |
All
goods |
6% |
91 |
1905
90 10 |
All
goods |
4% |
92 |
2002
90 00 |
Tomato
concentrate |
10% |
93 |
2008
60 00 |
All
goods |
10% |
94 |
2008
91 00 |
All
goods |
10% |
95 |
2008
99 |
All
goods |
15% |
96 |
2009
19 00 |
All
goods |
12% |
97 |
2009
50 00 |
All
goods |
12% |
98 |
2817
00 |
Zinc
oxide |
2% |
99 |
3003
90 |
Ayurvedic
medicines |
10% |
100 |
3004
10 |
All
goods |
10% |
101 |
3004
20 |
All
goods |
12% |
102 |
3204
11 |
All
goods |
10% |
103 |
3204
12 |
All
goods |
10% |
104 |
3204
13 |
All
goods |
10% |
105 |
3204
14 |
All
goods |
10% |
106 |
3204
16 |
All
goods |
10% |
107 |
3204
17 |
All
goods |
10% |
108 |
3204
19 |
All
goods |
10% |
109 |
3206
49 10 |
All
goods |
10% |
110 |
3301
19 10 |
Citronella
Oil (java type) |
10% |
111 |
3301
29 |
All
goods |
10% |
112 |
3303
00 |
All
goods |
12% |
113 |
3304
10 00 |
All
goods |
12% |
114 |
3304
20 00 |
All
goods |
15% |
115 |
3304
30 00 |
All
goods |
12% |
116 |
3304
91 |
All
goods |
15% |
117 |
3304
99 |
All
goods |
15% |
118 |
3305
10 |
All
goods |
15% |
119 |
3305
90 |
Hair
oils |
2% |
120 |
3306
10 |
Tooth
powder, Tooth paste |
12% |
121 |
3307
10 |
All
goods |
12% |
122 |
3307
30 |
All
goods |
12% |
123 |
3307
41 00 |
All
goods |
12% |
124 |
3307
90 |
All
goods |
12% |
125 |
3401
11 |
All
goods |
12% |
126 |
3401
19 |
House
hold and laundry soap |
10% |
127 |
3501
10 00 |
All
goods |
10% |
128 |
3501
90 00 |
All
goods |
10% |
129 |
3505
10 |
All
goods |
10% |
130 |
3915
10 00 |
All
goods |
10% |
131 |
3915
20 00 |
All
goods |
10% |
132 |
3915
30 |
All
goods |
10% |
133 |
3915
90 |
All
goods |
10% |
134 |
3916
10 |
All
goods |
2% |
135 |
3916
20 |
All
goods |
2% |
136 |
3916
90 |
All
goods |
2% |
137 |
3917
10 10 or 3917 10 20 |
All
goods |
10% |
138 |
3917
21 |
All
goods |
10% |
139 |
3917
22 00 |
All
goods |
12% |
140 |
3917
23 |
All
goods |
12% |
141 |
3917
29 |
All
goods |
12% |
142 |
3917
31 00 |
All
goods |
12% |
143 |
3917
32 10 or 3917 32 20 or 3917 32 90 |
All
goods |
10% |
144 |
3917
33 00 |
All
goods |
10% |
145 |
3917
39 |
All
goods |
10% |
146 |
3917
40 00 |
All
goods |
10% |
147 |
3918
10 |
All
goods |
10% |
148 |
3918
90 |
All
goods |
10% |
149 |
3919
10 00 |
All
goods |
10% |
150 |
3919
90 |
All
goods |
10% |
151 |
3920
10 |
Other
plates, sheets, film, foil and strip, of polymers of ethylene;
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials. |
10% |
152 |
3920
20 |
Other
plates, sheets, film, foil and strip, of polymers of propylene;,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials. |
10% |
153 |
3920
30 |
Other
plates, sheets, film, foil and strip, of polymers of styrene,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials. |
10% |
154 |
3920
43 00 |
Other
plates, sheets, film, foil and strip, of polymers of vinyl chloride,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials, containing by weight not less than 6%
of plasticizers |
10% |
155 |
3920
49 00 |
Other
plates, sheets, film, foil and strip, of other polymers of vinyl
chloride, non-cellular and not reinforced, laminated, supported or
similarly combined with other materials |
10% |
156 |
3920
51 |
Other
plates, sheets, film, foil and strip, of polymethyl methacrylate,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials. |
10% |
157 |
3920
59 |
Other
plates, sheets, film, foil and strip, of other acrylic polymers,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials. |
10% |
158 |
3920
61 |
Other
plates, sheets, film, foil and strip, of polycarbonates, non-cellular
and not reinforced, laminated, supported or similarly combined with
other materials |
10% |
159 |
3920
62 |
Other
plates, sheets, film, foil and strip,of polyethylene terephthalate,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
10% |
160 |
3920
63 |
Other
plates, sheets, film, foil and strip, of unsaturated polyesters,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
10% |
161 |
3920
69 |
Other
plates, sheets, film, foil and strip, of other polyesters,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
2% |
162 |
3920
71 |
Other
plates, sheets, film, foil and strip, of regenerated cellulose,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
2% |
163 |
3920
73 |
Other
plates, sheets, film, foil and strip, of cellulose acetate,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
10% |
164 |
3920
79 |
Other
plates, sheets, film, foil and strip, of other cellulosic derivates,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
10% |
165 |
3920
91 |
Other
plates, sheets, film, foil and strip, of polyvinyl butyral,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
10% |
166 |
3920
92 |
Other
plates, sheets, film, foil and strip, of polyamides, non-cellular and
not reinforced, laminated, supported or similarly combined with other
materials |
10% |
167 |
3920
93 |
Other
plates, sheets, film, foil and strip, of amino-resins, non-cellular
and not reinforced, laminated, supported or similarly combined with
other materials |
10% |
168 |
3920
94 |
Other
plates, sheets, film, foil and strip, of phenolic resins, non-cellular
and not reinforced, laminated, supported or similarly combined with
other materials |
10% |
169 |
3920
99 |
Other
plates, sheets, film, foil and strip, of other plastics, non-cellular
and not reinforced, laminated, supported or similarly combined with
other materials |
2% |
170 |
3921
11 00 |
Other
plates, sheets, film foil and strip, ,of polymers of styrene, cellular
|
10% |
171 |
3921
12 00 |
Other
plates, sheets, film foil and strip, of polymers of vinyl chloride ,
cellular |
10% |
172 |
3921
13 |
Other
plates, sheets, film foil and strip, of polyurethanes, cellular |
10% |
173 |
3921
14 00 |
Other
plates, sheets, film foil and strip, of regenerated cellulose,
cellular |
10% |
174 |
3921
19 00 |
Other
plates, sheets, film foil and strip, of other plastics, cellular |
10% |
175 |
3921
90 |
Other
plates, sheets, film foil and strip, of plastics, not cellular |
10% |
176 |
3922
10 00 |
All
goods |
2% |
177 |
3922
20 00 |
All
goods |
2% |
178 |
3922
90 00 |
All
goods |
2% |
179 |
3923
10 |
All
goods |
10% |
180 |
3923
21 00 |
All
goods |
10% |
181 |
3923
29 |
All
goods |
10% |
182 |
3923
30 |
All
goods |
10% |
183 |
3923
40 00 |
All
goods |
10% |
184 |
3923
50 |
All
goods |
10% |
185 |
3923
90 |
All
goods |
10% |
186 |
3924
10 |
All
goods |
12% |
187 |
3924
90 |
All
goods |
10% |
188 |
3925
10 00 |
All
goods |
10% |
189 |
3925
20 00 |
All
goods |
10% |
190 |
3925
30 00 |
All
goods |
10% |
191 |
3925
90 |
All
goods |
10% |
192 |
3926
10 |
All
goods |
10% |
193 |
3926
20 |
All
goods |
10% |
194 |
3926
30 |
All
goods |
10% |
195 |
3926
40 |
All
goods |
10% |
196 |
3926
90 |
All
goods |
10% |
197 |
4001
10 |
All
goods |
9% |
198 |
4001
21 00 |
All
goods |
4% |
199 |
4001
22 00 |
All
goods |
4% |
200 |
4001
29 |
All
goods |
4% |
201 |
4005
99 |
All
goods |
2% |
202 |
4006
10 00 |
All
goods |
10% |
203 |
4006
90 |
All
goods |
10% |
204 |
4007
00 |
All
goods |
10% |
205 |
4008
11 |
All
goods |
10% |
206 |
4008
19 |
All
goods |
10% |
207 |
4008
21 |
All
goods |
10% |
208 |
4008
29 |
All
goods |
10% |
209 |
4016
93 |
All
goods |
10% |
210 |
4016
95 |
All
goods |
10% |
211 |
4016
99 |
All
goods |
3% |
212 |
4808
10 00 |
All
goods |
12% |
213 |
4901
10 |
All
goods |
10% |
214 |
5001
00 00 |
All
goods |
3% |
215 |
5201
00 |
All
goods |
10% |
216 |
5202
10 00 |
All
goods |
10% |
217 |
5202
91 00 |
All
goods |
10% |
218 |
5202
99 00 |
All
goods |
10% |
219 |
5203
00 00 |
All
goods |
10% |
220 |
6101
90 |
Men’s
or boy’s overcoats, car-coats, capes, cloaks, anoraks and similar
articles, knitted or crocheted, of other textile materials other than
of wool or fine animal hair |
10% |
221 |
6102
10 00 |
All
goods |
10% |
222 |
6102
90 |
All
goods |
10% |
223 |
6103
10 |
All
goods |
12% |
224 |
6103
22 00 |
All
goods |
12% |
225 |
6103
23 00 |
All
goods |
12% |
226 |
6103
29 |
All
goods |
12% |
227 |
6103
31 00 |
All
goods |
10% |
228 |
6103
32 00 |
All
goods |
12% |
229 |
6103
33 00 |
All
goods |
12% |
230 |
6103
39 |
All
goods |
12% |
231 |
6103
41 00 |
All
goods |
12% |
232 |
6103
42 00 |
All
goods |
12% |
233 |
6103
43 00 |
All
goods |
12% |
234 |
6103
49 |
All
goods |
12% |
235 |
6104
13 00 |
Women’s
or girls’ suits of synthetic fibres |
10% |
236 |
6104
19 |
Of
wool or fine animal hair or cotton |
10% |
237 |
6104
22 00 |
All
goods |
10% |
238 |
6104
23 00 |
All
goods |
10% |
239 |
6104
29 |
All
goods |
10% |
240 |
6104
31 00 |
All
goods |
10% |
241 |
6104
32 00 |
All
goods |
10% |
242 |
6104
33 00 |
All
goods |
12% |
243 |
6104
39 |
All
goods |
12% |
244 |
6104
42 00 |
All
goods |
10% |
245 |
6104
43 00 |
All
goods |
10% |
246 |
6104
52 00 |
All
goods |
10% |
247 |
6104
53 00 |
All
goods |
10% |
248 |
6104
61 00 |
All
goods |
10% |
249 |
6104
62 00 |
All
goods |
10% |
250 |
6104
63 00 |
All
goods |
10% |
251 |
6104
69 |
All
goods |
10% |
252 |
6105
10 |
All
goods |
10% |
253 |
6105
20 |
All
goods |
12% |
254 |
6105
90 |
All
goods |
12% |
255 |
6106
10 00 |
All
goods |
10% |
256 |
6106
20 |
All
goods |
10% |
257 |
6106
90 |
All
goods |
10% |
258 |
6107
11 00 |
All
goods |
12% |
259 |
6107
12 |
All
goods |
12% |
260 |
6107
19 |
All
goods |
12% |
261 |
6107
21 00 |
All
goods |
12% |
262 |
6107
22 |
All
goods |
12% |
263 |
6107
29 |
All
goods |
12% |
264 |
6107
91 |
All
goods |
12% |
265 |
6107
99 |
All
goods |
12% |
266 |
6108
11 |
All
goods |
12% |
267 |
6108
19 |
All
goods |
12% |
268 |
6108
21 00 |
All
goods |
12% |
269 |
6108
22 |
All
goods |
12% |
270 |
6108
29 |
All
goods |
12% |
271 |
6108
31 00 |
All
goods |
10% |
272 |
6108
32 |
All
goods |
10% |
273 |
6108
39 |
All
goods |
10% |
274 |
6108
91 00 |
All
goods |
10% |
275 |
6108
92 |
All
goods |
10% |
276 |
6108
99 |
All
goods |
10% |
277 |
6109
10 00 |
All
goods |
12% |
278 |
6109
90 |
All
goods |
10% |
279 |
6110
11 |
All
goods |
10% |
280 |
6110
12 00 |
All
goods |
10% |
281 |
6110
19 00 |
All
goods |
10% |
282 |
6110
20 00 |
All
goods |
10% |
283 |
6110
30 |
All
goods |
10% |
284 |
6110
90 00 |
All
goods |
12% |
285 |
6111
20 00 |
All
goods |
12% |
286 |
6111
30 00 |
All
goods |
12% |
287 |
6111
90 |
All
goods |
12% |
288 |
6112
11 00 |
All
goods |
12% |
289 |
6112
12 00 |
All
goods |
10% |
290 |
6112
19 |
All
goods |
10% |
291 |
6112
20 |
All
goods |
12% |
292 |
6112
31 00 |
All
goods |
10% |
293 |
6112
39 |
All
goods |
10% |
294 |
6112
41 00 |
All
goods |
10% |
295 |
6112
49 |
All
goods |
10% |
296 |
6113
00 00 |
All
goods |
12% |
297 |
6114
20 00 |
All
goods |
12% |
298 |
6114
30 |
All
goods |
12% |
299 |
6114
90 |
All
goods |
12% |
300 |
6115
10 00 |
All
goods |
10% |
301 |
6115
21 |
All
goods |
10% |
302 |
6115
22 00 |
All
goods |
10% |
303 |
6115
29 |
All
goods |
10% |
304 |
6115
30 00 |
All
goods |
10% |
305 |
6115
94 00 |
All
goods |
10% |
306 |
6115
95 00 |
All
goods |
10% |
307 |
6115
96 00 |
All
goods |
10% |
308 |
6115
99 |
All
goods |
10% |
309 |
6116
10 00 |
All
goods |
10% |
310 |
6116
91 00 |
All
goods |
10% |
311 |
6116
92 00 |
All
goods |
10% |
312 |
6116
93 00 |
All
goods |
10% |
313 |
6116
99 |
All
goods |
10% |
314 |
6117
10 |
All
goods |
10% |
315 |
6117
80 |
All
goods |
10% |
316 |
6117
90 00 |
All
goods |
10% |
317 |
6201
19 |
All
goods |
10% |
318 |
6201
99 |
All
goods |
10% |
319 |
6202
13 00 |
All
goods |
10% |
320 |
6202
19 |
All
goods |
10% |
321 |
6202
93 |
All
goods |
10% |
322 |
6202
99 |
All
goods |
10% |
323 |
6203
19 |
All
goods |
12% |
324 |
6203
29 00 |
All
goods |
12% |
325 |
6203
32 00 |
All
goods |
12% |
326 |
6203
33 00 |
All
goods |
12% |
327 |
6203
39 |
All
goods |
12% |
328 |
6203
41 00 |
All
goods |
12% |
329 |
6203
42 00 |
All
goods |
12% |
330 |
6203
49 |
All
goods |
12% |
331 |
6204
12 00 |
All
goods |
10% |
332 |
6204
13 00 |
All
goods |
10% |
333 |
6204
19 |
All
goods |
10% |
334 |
6204
21 00 |
All
goods |
10% |
335 |
6204
22 |
All
goods |
10% |
336 |
6204
23 00 |
All
goods |
10% |
337 |
6204
29 |
All
goods |
10% |
338 |
6204
33 00 |
All
goods |
12% |
339 |
6204
39 |
All
goods |
12% |
340 |
6204
42 |
All
goods |
10% |
341 |
6204
43 |
All
goods |
10% |
342 |
6204
44 00 |
All
goods |
10% |
343 |
6204
52 00 |
All
goods |
10% |
344 |
6204
53 00 |
All
goods |
10% |
345 |
6204
59 |
All
goods |
10% |
346 |
6204
62 00 |
All
goods |
10% |
347 |
6204
63 00 |
All
goods |
10% |
348 |
6204
69 |
All
goods |
10% |
349 |
6205
20 00 |
All
goods |
10% |
350 |
6205
30 00 |
All
goods |
10% |
351 |
6205
90 |
All
goods |
10% |
352 |
6206
10 |
All
goods |
10% |
353 |
6206
30 00 |
All
goods |
10% |
354 |
6206
40 00 |
All
goods |
10% |
355 |
6206
90 00 |
All
goods |
10% |
356 |
6207
11 00 |
All
goods |
12% |
357 |
6207
21 10 or 6207 21 90 |
All
goods |
12% |
358 |
6207
22 00 |
All
goods |
10% |
359 |
6207
29 00 |
All
goods |
12% |
360 |
6207
91 |
All
goods |
12% |
361 |
6207
99 |
All
goods of man made fibres |
12% |
362 |
6208
11 00 |
All
goods |
12% |
363 |
6208
21 00 |
All
goods |
10% |
364 |
6208
22 00 |
All
goods |
10% |
365 |
6208
29 |
All
goods |
10% |
366 |
6208
92 |
All
goods |
10% |
367 |
6208
99 |
All
goods |
10% |
368 |
6209
20 00 |
All
goods |
10% |
369 |
6209
30 00 |
All
goods |
12% |
370 |
6209
90 |
All
goods |
12% |
371 |
6210
10 00 |
All
goods |
12% |
372 |
6210
20 |
All
goods |
12% |
373 |
6210
40 |
All
goods |
12% |
374 |
6210
50 00 |
All
goods |
12% |
375 |
6211
11 00 |
All
goods |
12% |
376 |
6211
12 00 |
All
goods |
12% |
377 |
6211
20 00 |
All
goods |
12% |
378 |
6211
32 00 |
All
goods |
12% |
379 |
6211
33 00 |
All
goods |
12% |
380 |
6211
39 00 |
All
goods |
12% |
381 |
6211
41 00 |
All
goods |
12% |
382 |
6211
49 00 |
All
goods |
12% |
383 |
6212
10 00 |
All
goods |
12% |
384 |
6212
20 00 |
All
goods |
12% |
385 |
6212
30 00 |
All
goods |
12% |
386 |
6212
90 |
All
goods |
12% |
387 |
6213
20 00 |
All
goods |
12% |
388 |
6213
90 |
All
goods |
12% |
389 |
6214
30 00 |
All
goods |
10% |
390 |
6214
40 00 |
All
goods |
10% |
391 |
6216
00 |
All
goods |
10% |
392 |
6217
10 |
All
goods |
10% |
393 |
6217
90 |
All
goods |
10% |
394 |
6401
10 |
All
goods |
12% |
395 |
6401
92 |
All
goods |
12% |
396 |
6401
99 |
All
goods |
12% |
397 |
6402
12 |
All
goods |
10% |
398 |
6402
19 |
All
goods |
15% |
399 |
6402
20 |
Rubber
slippers |
2% |
400 |
6402
20 |
Other
footwears with upper straps or thongs assembled to the sole by means
of plugs. |
12% |
401 |
6402
91 |
All
goods |
10% |
402 |
6402
99 |
Other
footwear, incorporating a protective metal toe-cap. |
10% |
403 |
6403
12 00 |
Ski-boots,
cross country ski footwear and snowboard boots. |
10% |
404 |
6403
19 |
Other
sports footwear with outer soles of leather, rubber or others |
10% |
405 |
6403
40 00 |
Other
footwear, incorporating a protective metal toe-cap. |
10% |
406 |
6403
91 |
Footwear
made on a base or platform of wood, not having an inner sole or a
protective metal toe-cap, covering the ankle |
12% |
407 |
6403
99 |
Footwear
made on a base or platform of wood, not having an inner sole or a
protective metal toe-cap, not covering the ankle |
12% |
408 |
6404
11 |
All
goods |
12% |
409 |
6404
19 |
All
goods |
15% |
410 |
6405
20 00 |
All
goods |
12% |
411 |
6405
90 00 |
All
goods |
15% |
412 |
6802
21 |
All
goods |
2% |
413 |
6810
11 |
All
goods |
2% |
414 |
6901
00 |
All
goods |
10% |
415 |
7010
10 00 |
All
goods |
2% |
416 |
7013
28 00 |
All
goods |
2% |
417 |
7013
37 00 |
All
goods |
2% |
418 |
7202
21 00 |
All
goods |
4% |
419 |
7202
29 00 |
All
goods |
4% |
420 |
7213
10 |
All
goods |
10% |
421 |
7213
20 |
All
goods |
10% |
422 |
7213
91 |
All
goods |
10% |
423 |
7213
99 |
All
goods |
10% |
424 |
7214
10 |
All
goods |
10% |
425 |
7214
20 |
All
goods |
10% |
426 |
7214
30 00 |
All
goods |
10% |
427 |
7214
91 |
All
goods |
10% |
428 |
7315
82 00 |
All
goods |
10% |
429 |
7318
14 00 |
All
goods |
10% |
430 |
7318
19 00 |
All
goods |
10% |
431 |
8414
51 |
All
goods |
12% |
432 |
8501
10 |
All
goods |
2% |
433 |
8501
20 00 |
All
goods |
2% |
434 |
8501
40 |
All
goods |
2% |
435 |
8501
52 |
All
goods |
2% |
436 |
8504
40 |
All
goods |
10% |
437 |
8504
90 |
All
goods |
10% |
438 |
8509
40 |
All
goods |
10% |
439 |
8516
10 00 |
All
goods |
10% |
440 |
8516
29 00 |
All
goods |
10% |
441 |
8516
40 00 |
All
goods |
10% |
442 |
8516
60 00 |
All
goods |
10% |
443 |
8528
71 00 |
Colour
reception apparatus for television whether or not incorporating radio
broadcast receivers or sound or video recording or reproducing
apparatus (satellite receivers) |
10% |
444 |
8528
72 |
Colour
reception apparatus for television whether or not incorporating radio
broadcast receivers or sound or video recording or reproducing
apparatus |
10% |
445 |
8536
20 |
All
goods |
10% |
446 |
8536
30 00 |
All
goods |
10% |
447 |
8537
10 00 |
All
goods |
10% |
448 |
8537
20 00 |
All
goods |
10% |
449 |
8539
29 |
All
goods |
12% |
450 |
8539
31 |
All
goods |
12% |
451 |
8544
11 |
All
goods |
12% |
452 |
8544
19 |
All
goods |
12% |
453 |
8544
20 |
All
goods |
10% |
454 |
8544
49 |
Other
electric conductors of a voltage not exceeding 80 volts (not fitted
with connectors) |
12% |
455 |
9028
30 |
All
goods |
10% |
456 |
9030
33 |
All
goods |
10% |
457 |
9404
21 |
All
goods |
10% |
458 |
9603
10 00 |
All
goods |
10% |
Appendix
II
S.No |
HS
Code |
DESCRIPTION
|
1 |
0207
12 00 |
All goods |
2 |
0207
13 00 |
All
goods |
3 |
0207
14 00 |
All
goods |
4 |
0207
34 00 |
All
goods |
5 |
0401
30 00 |
All
goods |
6 |
0402
10 |
All
goods |
7 |
0402
21 00 |
All
goods |
8 |
0402
29 |
Whole
Milk Powder |
9 |
0402
91 |
All
goods |
10 |
0404
10 |
Whey
powder |
11 |
0405
10 00 |
Butter
|
12 |
0405
20 00 |
Dairy
spreads with milk content of atleast 75% but less than 80 % by weight |
13 |
0405
90 |
Butter
Oil |
14 |
0405
90 |
Ghee
or melted butter |
15 |
0406
10 00 |
All
goods |
16 |
0406
20 00 |
All
goods |
17 |
0406
30 00 |
All
goods |
18 |
0406
40 00 |
All
goods |
19 |
0406
90 00 |
All
goods |
20 |
0409
00 00 |
All
goods |
21 |
0506
10 |
Crushed
bone |
22 |
0701
10 00 |
All
goods |
23 |
0702
00 00 |
All
goods |
24 |
0703
10 10 |
Onions
(fresh) |
25 |
0703
20 00 |
All
goods |
26 |
0704
10 00 |
All
goods |
27 |
0704
20 00 |
Brussels
sprouts |
28 |
0704
90 00 |
All
goods |
29 |
0705
11 00 |
All
goods |
30 |
0705
19 00 |
All
goods |
31 |
0706
10 00 |
All
goods |
32 |
0706
90 |
All
goods |
33 |
0707
00 00 |
All
goods |
34 |
0709
30 00 |
Al
goods |
35 |
0709
60 |
All
goods |
36 |
0709
70 00 |
All
goods |
37 |
0709
90 |
All
goods other than Globe Artichokes |
38 |
0710
10 00 |
All
goods |
39 |
0710
21 00 |
All
goods |
40 |
0710
22 00 |
All
goods |
41 |
0710
29 00 |
All
goods |
42 |
0710
30 00 |
All
goods |
43 |
0710
40 00 |
All
goods |
44 |
0710
80 |
All
goods |
45 |
0710
90 00 |
All
goods |
46 |
0711
40 00 |
All
goods |
47 |
0711
51 00 |
All
goods |
48 |
0711
90 |
All
goods other than capers |
49 |
0712
20 00 |
All
goods |
50 |
0712
31 00 |
All
goods |
51 |
0712
90 |
All
goods |
52 |
0714
10 00 |
All
goods |
53 |
0714
20 00 |
All
goods |
54 |
0801
19 |
All
goods |
55 |
0801
32 |
All
goods |
56 |
0802
11 00 |
All
goods |
57 |
0802
12 00 |
All
goods |
58 |
0802
31 00 |
All
goods |
59 |
0802
32 00 |
All
goods |
60 |
0802
50 00 |
All
goods |
61 |
0802
90 |
All
goods other than arecanuts |
62 |
0803
00 00 |
All
goods |
63 |
0804
20 |
All
goods |
64 |
0804
40 00 |
All
goods |
65 |
0805
40 00 |
All
goods |
66 |
0805
50 00 |
All
goods |
67 |
0807
19 00 |
All
goods |
68 |
0808
10 00 |
All
goods |
69 |
0808
20 00 |
All
goods |
70 |
0809
20 00 |
All
goods |
71 |
0809
30 00 |
All
goods |
72 |
0809
40 00 |
All
goods |
73 |
0812
10 00 |
All
goods |
74 |
0813
30 00 |
All
goods |
75 |
0813
50 |
All
goods |
76 |
0901
11 |
All
goods |
77 |
0901
12 00 |
All
goods |
78 |
0901
21 |
All
goods |
79 |
0901
22 |
All
goods |
80 |
0901
90 |
All
goods |
81 |
0902
10 |
All
goods |
82 |
0902
20 |
All
goods |
83 |
0902
30 |
All
goods |
84 |
0902
40 |
All
goods |
85 |
0904
11 or 0904 12 00 |
All
goods |
86 |
0905
00 |
All
goods |
87 |
0908
30 |
All
goods |
88 |
0909
20 |
All
goods |
89 |
0909
30 |
All
goods |
90 |
0909
40 |
All
goods |
91 |
0910
20 |
All
goods |
92 |
0910
99 |
Thyme;
bay leaves |
93 |
1001
10 |
All
goods |
94 |
1001
90 |
All
goods other than meslin |
95 |
1005
10 00 |
All
goods |
96 |
1005
90 00 |
All
goods |
97 |
1006
10 |
All
goods |
98 |
1006
20 00 |
All
goods |
99 |
1006
30 |
All
goods |
100 |
1006
40 00 |
All
goods |
101 |
1007
00 |
All
goods |
102 |
1008
20 |
All
goods |
103 |
1008
90 |
All
goods |
104 |
1101
00 00 |
All
goods |
105 |
1102
10 00 |
All
goods |
106 |
1102
20 00 |
All
goods |
107 |
1102
90 00 |
All
goods |
108 |
1103
11 |
All
goods |
109 |
1103
13 00 |
All
goods |
110 |
1103
19 00 |
All
goods |
111 |
1103
20 00 |
All
goods |
112 |
1104
12 00 |
All
goods |
113 |
1104
19 00 |
All
goods |
114 |
1104
22 00 |
All
goods |
115 |
1104
23 00 |
All
goods |
116 |
1104
29 00 |
All
goods |
117 |
1104
30 00 |
All
goods |
118 |
1105
10 00 |
All
goods |
119 |
1106
10 00 |
All
goods |
120 |
1106
20 |
All
goods |
121 |
1107
10 00 |
All
goods |
122 |
1107
20 00 |
All
goods |
123 |
1108
11 00 |
All
goods |
124 |
1108
12 00 |
All
goods |
125 |
1108
13 00 |
All
goods |
126 |
1108
14 00 |
All
goods |
127 |
1108
19 |
All
goods |
128 |
1108
20 00 |
All
goods |
129 |
1109
00 00 |
All
goods |
130 |
1201
00 10 |
All
goods |
131 |
1202
10 |
Of
seed quality |
132 |
1202
20 |
All
goods |
133 |
1203
00 00 |
All
goods |
134 |
1204
00 |
All
goods |
135 |
1205
10 00 |
Low
erucic acid rape seeds |
136 |
1205
90 00 |
All
goods |
137 |
1206
00 |
All
goods |
138 |
1207
20 |
All
goods |
139 |
1207
40 |
All
goods |
140 |
1207
50 |
All
goods |
141 |
1207
91 00 |
All
goods |
142 |
1207
99 |
All
goods |
143 |
1208
10 00 |
All
goods |
144 |
1208
90 00 |
All
goods |
145 |
1210
10 00 |
All
goods |
146 |
1210
20 00 |
All
goods |
147 |
1301
20 00 |
All
goods |
148 |
1301
90 |
All
goods |
149 |
1302
11 00 |
All
goods |
150 |
1401
10 00 |
All
goods |
151 |
1514
99 |
All
goods |
152 |
1802
00 00 |
All
goods |
153 |
1803
10 00 |
All
goods |
154 |
1803
20 00 |
All
goods |
155 |
1804
00 00 |
All
goods |
156 |
1805
00 00 |
All
goods |
157 |
1806
10 00 |
All
goods |
158 |
1901
10 |
All
goods |
159 |
2009
12 00 |
All
goods |
160 |
2203
00 00 |
All
goods |
161 |
2204
10 00 |
All
goods |
162 |
2204
21 |
All
goods |
163 |
2204
29 |
All
goods |
164 |
2204
30 00 |
All
goods |
165 |
2205 10 00 |
All
goods |
166 |
2205
90 00 |
All
goods |
167 |
2206
00 00 |
All
goods |
168 |
2207
10 |
All
goods |
169 |
2208
20 |
All
goods |
170 |
2208
30 |
All
goods |
171 |
2208
40 |
All
goods |
172 |
2208
50 |
All
goods |
173 |
2208
60 00 |
All
goods |
174 |
2208
70 |
All
goods |
175 |
2208
90 |
All
goods |
176 |
2302
10 |
All
goods |
177 |
2302
30 00 |
All
goods |
178 |
2302
40 00 |
All
goods |
179 |
2302
50 00 |
All
goods |
180 |
2303
10 00 |
All
goods |
181 |
2303
20 00 |
All
goods |
182 |
2303
30 00 |
All
goods |
183 |
2304
00 |
All
goods |
184 |
2305
00 |
All
goods |
185 |
2306
10 |
All
goods |
186 |
2306
20 |
All
goods |
187 |
2306
30 |
All
goods |
188 |
2306
41 00 |
All
goods |
189 |
2306
49 00 |
All
goods |
190 |
2306
50 |
All
goods |
191 |
2306
60 00 |
All
goods |
192 |
2306
90 |
All
goods |
193 |
2309
90 |
All
goods |
194 |
2401
10 |
All
goods |
195 |
2401
20 |
All
goods |
196 |
2401
30 00 |
All
goods |
197 |
2402
10 |
All
goods |
198 |
2402
20 |
All
goods |
199 |
2402
90 |
All
goods |
200 |
2403
10 |
All
goods |
201 |
2403
91 00 |
All
goods |
202 |
2403
99 |
All
goods |
203 |
2510
20 |
All
goods |
204 |
2515
11 00 |
All
goods |
205 |
2515
12 |
All
goods |
206 |
2515
20 |
All
goods |
207 |
2522
10 00 |
All
goods |
208 |
2530
90 |
All
goods |
209 |
2710
00 |
All
goods |
210 |
2710
19 |
All
goods |
211 |
2711
11 |
All
goods |
212 |
2809
20 |
All
goods |
213 |
2814
10 00 |
All
goods |
214 |
3506
91 |
All
goods |
215 |
3605
00 |
All
goods |
216 |
3806
10 |
All
goods |
217 |
3812
20 |
All
goods |
218 |
4001
30 00 |
All
goods |
219 |
4003
00 00 |
All
goods |
220 |
4004
00 00 |
All
goods |
221 |
4005
10 00 |
All
goods |
222 |
4005
20 |
All
goods |
223 |
4005
91 |
All
goods |
224 |
4012
11 00 |
All
goods |
225 |
4012
12 00 |
All
goods |
226 |
4012
13 00 |
All
goods |
227 |
4012
19 |
All
goods |
228 |
4012
20 |
All
goods |
229 |
4012
90 |
All
goods |
230 |
4016
10 00 |
All
goods |
231 |
4016
92 00 |
All
goods |
232 |
4017
00 |
All
goods |
233 |
4601
21 00 |
All
goods |
234 |
4601
22 00 |
All
goods |
235 |
4601
29 00 |
All
goods |
236 |
4601
92 00 |
All
goods |
237 |
4601
93 00 |
All
goods |
238 |
4601
94 00 |
All
goods |
239 |
4601
99 00 |
All
goods |
240 |
4602
11 00 |
All
goods |
241 |
4602
12 00 |
All
goods |
242 |
4602
19 |
All
goods |
243 |
4602
90 00 |
All
goods |
244 |
4803
00 |
All
goods |
245 |
4809
90 00 |
Carbon
or similar copying paper |
246 |
4811
10 00 |
All
goods other than floor coverings on a base of paper or of paperboard,
whether or not cut to size |
247 |
4817
10 00 |
All
goods |
248 |
4817
20 00 |
All
goods |
249 |
4817
30 |
All
goods |
250 |
4821
10 |
All
goods |
251 |
4821
90 |
All
goods |
252 |
4823
61 00 |
All
goods |
253 |
4823
69 00 |
All
goods |
254 |
5002
00 |
All
goods |
255 |
5003
00 |
All
goods |
256 |
5004
00 |
All
goods |
257 |
5005
00 |
All
goods |
258 |
5006
00 |
All
goods |
259 |
5007
10 00 |
All
goods |
260 |
5007
20 |
All
goods |
261 |
5007
90 00 |
All
goods |
262 |
7202
11 00 |
All
goods |
263 |
7202
19 00 |
All
goods |
264 |
7202
30 00 |
All
goods |
265 |
7202
41 00 |
All
goods |
266 |
7202
49 00 |
All
goods |
267 |
7202
50 00 |
All
goods |
268 |
7202
60 00 |
All
goods |
269 |
7202
70 00 |
All
goods |
270 |
7202
80 00 |
All
goods |
271 |
7202
91 00 |
All
goods |
272 |
7202
92 00 |
All
goods |
273 |
7202
93 00 |
All
goods |
274 |
7202
99 |
All
goods |
275 |
7204
10 00 |
All
goods |
276 |
7204
21 |
All
goods |
277 |
7204
29 |
All
goods |
278 |
7204
30 00 |
All
goods |
279 |
7204
41 00 |
All
goods |
280 |
7204
49 00 |
All
goods |
281 |
7204
50 00 |
All
goods |
282 |
7209
18 |
All
goods |
283 |
7209
28 |
All
goods |
284 |
7210
30 |
All
goods |
285 |
7210
41 00 |
All
goods |
286 |
7210
49 00 |
All
goods |
287 |
7210
61 00 |
All
goods |
288 |
7210
70 00 |
All
goods |
289 |
7212
20 |
All
goods |
290 |
7212
30 |
All
goods |
291 |
7212
40 00 |
All
goods |
292 |
7212
50 |
All
goods |
293 |
7214
99 |
All
goods |
294 |
7217
20 |
All
goods |
295 |
7222
20 |
All
goods |
296 |
7222
40 |
All
goods |
297 |
7227
10 00 |
All
goods |
298 |
7227
20 00 |
All
goods |
299 |
7227
90 |
All
goods |
300 |
7228
10 |
All
goods |
301 |
7228
20 00 |
All
goods |
302 |
7228
30 |
All
goods |
303 |
7228
40 00 |
All
goods |
304 |
7228
50 |
All
goods |
305 |
7228
60 |
All
goods |
306 |
7228
70 |
All
goods |
307 |
7228
80 |
All
goods |
308 |
7403
11 00 |
All
goods |
309 |
7403
12 00 |
All
goods |
310 |
7403
13 00 |
All
goods |
311 |
7404
00 |
All
goods |
312 |
7407
10 |
All
goods |
313 |
7408
11 |
All
goods |
314 |
7408
19 |
All
goods |
315 |
7602
00 |
All
goods |
316 |
7608
10 00 |
All
goods |
317 |
7802
00 |
All
goods |
318 |
8414
30 00 |
All
goods |
319 |
8418
21 00 |
All
goods |
320 |
8428
10 |
All
goods |
321 |
8450
11 00 |
All
goods |
322 |
8701
10 00 |
All
goods |
323 |
8701
20 |
All
goods |
324 |
8701
30 |
All
goods |
325 |
8701
90 |
All
goods |
326 |
8905
90 00 |
All
goods |
Schedule
S.No. |
Name
of the Country |
1 |
Kingdom
of Cambodia |
2 |
The
United Republic of Tanzania |
1[3 | The Federal Democratic Republic of Ethiopia |
4 | Republic of Mozambique |
5 | Samoa |
6 | Malawi |
7 | Lao People’s Democratic Republic] |
2[8 | Uganda |
9 | Republic of Rwanda |
10 | Madagascar] |
3[11 | Republic of Benin |
12 | Union of Myanmar |
4[13 | Burkina Faso] |
Old[13 | Malawi] |
14 | State of Eritrea] |
5[15 | Republic of The Gambia] |
6[16 | The Republic of The Sudan] |
7[17 | Republic of Senegal] |
8[18. | Lesotho |
19. | Republic of Mali] |
F.No. 354/189/2007-TRU (Vol II)
(S.Bajaj)
Under Secretary to the Government of India
1. Inserted vide Notification No. 99/2008-Cus Dated 28/8/2008
2. Inserted vide Notification No. 113/2008-Cus Dated 31/10/2008
3. Inserted vide Notification No. 7/2009-Cus Dated 19/1/2009
4. Substituted vide Notification No. 24/2009-Cus Dated 20/3/2009
5. Inserted vide Notification No. 24/2009-Cus Dated 20/3/2009
6. Inserted vide Notification No. 45/2009-Cus Dated 6/5/2009
7. Inserted vide Notification No. 59/2009-Cus Dated 9/6/2009
8. Added vide Notification No. 86/2009-Cus Dated 06/08/2009
as vide by[ Notification No. 99/2008-Cus, dated 28/8/2008 , 113/2008-Cus, dated 31/10/2008 , 7/2009-Cus, dated 19/1/2009 ,24/2009-Cus dated 20/3/2009 ,45/2009-Cus dt. 6/5/2009 , 59/2009-Cus dt. 9/6/2009 and 86/2009-Cus dt. 6/8/2009.]