general exemption no. 69 ii. imports from preferential …

1151

II. IMPORTS FROM PREFERENTIAL AND/OR DEVELOPING AREAS AND SPECIFIEDCOUNTRIES

GENERAL EXEMPTION NO. 69

Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976.[Notfn. No.430/76-Cus., dt.1.11.1976 as amended by Notfn. Nos.64/78, 22/79, 192/81 and 30/95 (N.T)]

The Central Government makes the following rules, namely:-

1. Short title and commencement:-(1) These rules may be called the Customs Tariff (Determination of Origin of Goods under

the Bangkok Agreement) Rules, 1976.(2) They shall come into force on the date of their publication in the Official Gazette.

2. Application.These rules shall apply to goods consigned from Member States which have ratified the Bangkok

Agreement.

3. Definitions:-In these rules, unless the context otherwise requires:

(a) “Bangkok Agreement” means the First Agreement on Trade Negotiations amongDeveloping Member Countries of the Economic and Social Commission for Asia and the Pacific.

(b) “Exporting Member State” means the Member State from which the goods, in respect ofwhich Special Tariff Concession under the Bangkok Agreement has been claimed, are consigned.

(c) “Member State” means the country which has ratified the Bangkok Agreement;(d) “Special Tariff Concession”, in relation to any goods means the exemption granted

under the notifications of the Government of India in the Department of Revenue and Banking orin the Ministry of Finance, Department of Revenue, as the case may be, No.431-Customs, datedthe 1st November, 1976, No.-63-Customs, dated 1st April, 1978, No.21-Customs dated the 27thJanuary, 1979, and Notifn. No. 191-Cus., dated 14.8.81, for the time being in force, from paymentof the duty of Customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of1975);

(e) words and expressions used in these rules, and not defined therein but defined in theCustoms Act, 1962 (52 of 1962), shall have the meanings, respectively, assigned to them in thatAct.

4. Determination of origin:No goods shall be deemed to be the produce or manufacture of a Member State unless the

proper officer is satisfied that the condition specified in the Schedule to these rules are complied with inrelating to such goods.

5. Claim at the time of importation: The owner of the goods shall;

(a) makes a claim, at the time of importation, that the goods are the produce or manufacture of theMember State from which they are imported and such goods are eligible for Special TariffConcession; and


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(b) produce the evidence prescribed in the Schedule to these Rules.

SCHEDULE

(See rules 4 and 5)

1. Goods imported into India from a Member State will be eligible to Special Tariff Concession,subject to the following conditions, namely:-

(i) where the goods are claimed to have been wholly produced within the territory of anexporting Member State, such goods have been so produced within such territory;

(ii) where the goods are claimed to have been wholly or partially manufactured within theterritory of an exporting Member State:

(a) such goods have been so manufactured and the final process of manufacture hasbeen performed within the aforesaid territory;

(b) the expenditure on goods produced and labour performed within the terri-tory of the exporting Member State in the manufacture of the goods is not less than fiftyper cent of the ex-factory or ex-works cost of the goods in their finished state:

Provided that the goods which comply with the origin requirements in the export-ing Member State as originating from any other Member State or Member States andwhich are used in the exporting Member State as inputs for the finished goods eligiblefor preferential treatment in a Member State not being any of the Member Statesreferred to above, shall be considered in the said Member States as a product originatingfrom the exporting Member State where the last process of manufacture of the finishedgoods had taken place.

Explanation: “Expenditure on goods” means the cost to the manufacture of the goodsat the factory or works including containers.

2. Any one or more of the following operations or processes shall not, by themselves, constitute thefinal process of manufacture

(a) Packing; (e) splitting into lots;

(b) mixing; (f) sorting and grading;

(c) bottling; (g) marking;

(d) labelling; (h) putting up into sets.

3. The ex-factory or ex-works cost shall include the cost of containers and other forms of interiorpacking ordinarily sold with the goods when they are sold in retail or wholesale and the cost ofexterior packing but shall not include -

(i) any charges or expenses incurred subsequent to the manufacture of the said goods;and

(ii) any taxes paid in the exporting Member State on the finished goods or on the inputs usedin the manufacture of the finished goods.

4. When determining the origin of goods, expenditure on goods incurred in the exporting MemberState shall include inter alia expenses incurred in respect of energy or fuel or plant and machin-


1153

ery or tools in the production or manufacture of goods which the exporting Member State andof materials used in the maintenance of such plant and machinery and of such tools.

5. (1) Each unit of goods in consignment shall be considered separately.

(2) For purposes of sub-paragraph (i) -

(a) tools, parts and accessories which are imported with the goods and the price of whichis included in that of the goods or for which no separate charge is made shall be considered asforming a whole with the goods, provided they constitute the standard equipment customarilyincluded in the sale of goods of that kind;

(b) in cases not falling under clause (a), goods shall be treated as a single unit if they aretreated so for purposes of assessing duties of Customs.

(3) Unassembled or disassembled goods which are imported in more than one consignment becauseit is not feasible for transport or production reasons to import such goods in a single consignmentshall, if the importer so requests, be treated as one article, if they are so treated for purposes ofassessing duties of Customs.

6. (i) A claim that goods shall be accepted as eligible to Special Tariff Concession shall besupported by an appropriate certificate of origin given by a Governmental authority or anauthorised body nominated by the exporting Member State and notified to the Government ofIndia.

(ii) The form of certificate of origin shall be as prescribed in the Annexure appended to thisSchedule.

ANNEXURE

(See Paragraph 6(2) of the Schedule)

Form of Certificate of Origin of goods eligible for preferential treatment

(To be given by a Governmental authority or an authorised body nominated by the exportingMember State and to be written, typed or printed in the English language on invoice of goods).

1. In the case of goods falling under clause (i) of paragraph 1 of the Schedule to the Customs Tariff(Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976, the certificateshall be as follows:

“Having been authorised in accordance with the Customs Tariff (Determination of Origin ofGoods under the Bangkok Agreement) Rules, 1976, the undersigned certifies that the goodsdescribed in this invoice have been wholly produced/manufactured within the territory of--------------- (name of the exporting Member States).

Place ---------------

Date ---------------

Signature and Seal”

II. In the case of goods falling under clause (ii) of paragraph 1 of the Schedule to the Customs Tariff(Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976, the certificateshall be as follows:


1154

Having been authorised in accordance with the Customs Tariff (Determination of Origin ofGoods under the Bangkok Agreement) Rules, 1976, the undersigned certifies that:

(1) the goods described in this invoice have been partially/wholly manufactured in--------------- (name of the exporting Member State);

(2) the final process of manufacture of the goods described in this invoice has been per-formed within --------------- (name of the exporting Member State) in accordance with the require-ments of paragraphs 1 and 2 of the Schedule to the Customs Tariff (Determination of Origin ofGoods under the Bangkok Agreement) Rules, 1976;

(3) the expenditure on all goods produced and labour performed within the territory of--------------- (name of the exporting Member State) in the manufacture of the goods described inthis invoice is not less than fifty per cent of the ex-factory or ex-works cost of the goods in theirfinished state;

(4) the goods originating from --------------- [name(s) of the Member States/which havebeen used in the manufacture of the goods described in this invoice, satisfies the requirements oforigin --------------- (name of the exporting Member States) as required under the Bangkok Agree-ment.

Place ---------------

Date ---------------Signature and Seal

GENERAL EXEMPTION NO.70

Extent of Tariff Concession on specified goods imported from P R China, Bangladesh, Korea R P orSri Lanka under Bankok Agreement[Notfn. No.72/05-Cus., dt.22.7.2005 as amended by 69/06, 89/06, 134/06, 121/11].

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Depart-ment of Revenue), No. 26/95-Customs, dated the 16th March, 1995, the Central Government, being sat-isfied that it is necessary in the public interest so to do, hereby exempts the goods of the descriptionspecified in column (3) of the Table hereto annexed and falling under the Chapter, Heading No., Sub-heading No. or Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), andspecified in the corresponding entry in column (2) of the said Table, -

(a) in the case of goods specified in Part A of the said Table, when imported into India from acountry listed in APPENDIX I ; or

(b) in the case of goods specified in Part B of the said Table, when imported into India from acountry listed in APPENDIX II,

from so much of that portion of the applied rate of duty of customs as is specified in the correspondingentry in column (4) of the said Table:

Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs orAssistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit ofthis exemption is claimed are of the origin of the country listed in the said APPENDIX I or APPENDIX II,


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as the case may be, in accordance with the Rules of Determination of Origin of Goods under the AsiaPacific Trade Agreement (formerly known as the Bangkok Agreement) Rules 2006 published in the notifi-cation of the Government of India in the Department of Revenue No. 94/2006-Customs (N.T.), dated the 31st

August, 2006.

Explanation. - For the purposes of this notification, “applied rate of duty” means the standard rate ofduty specified in the First Schedule to the said Customs Tariff Act, 1975 in respect of the goods specified inthe said Table, read with any other notification for the time being in force, issued in respect of such goodsunder sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), but not including the notifica-tions of the Government of India in the Ministry of Finance (Department of Revenue), Nos. 236/89-Cus-toms, dated the 1st September, 1989, 105/99-Customs dated the 10th August, 1999, and 26/2000-Customsdated the 1st March 2000, 67/2006-Customs, dated the 30th June, 2006, and 68/2006-Customs, dated the30th June 2006.

Table

S. No. Chapter, Description of goods Extent of tariffHeading No., concessionSub-heading (percentage of appliedNo., or tariff rate of duty; %)item

(1) (2) (3) (4)Part A

1 0301 to 0306 All goods 1002 0801 11 00 All goods 143 0907 All goods 714 0908 11 and 0908 12 00 All goods 145 0908 21 00 and 0908 22 00 All goods 146 1513 19 00 All goods 147 1520 00 00 Glycerine (crude) 718 1703 All goods 339 1801 00 00 All goods 2910 2504 10 All goods 2911 2504 90 All goods 512 2510 All goods 513 2529 21 00 All goods 2014 2529 22 00 All goods 2015 2613 10 00 All goods 516 2803 All goods 1417 2804 61 00 All goods 518 2804 70 All goods 519 2818 10 00 All goods 520 2820 10 00 All goods 521 2825 30 All goods 522 2825 60 All goods 523 2825 70 All goods 524 2825 80 00 All goods 7


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25 2825 90 All goods 725A. 2852 10 00 Oxides, hydroxides, peroxides chloride oxides and 7

chloride hydroxides of mercury25B. 2852 10 00 Mercuric salts of nucleic acid and other hetrocyclic 15

compounds of mercury26 2826 90 00 All goods other than fluorosilicates of sodium or of 7

potassium27 2827 49 00 All goods 728 2835 10 All goods 729 2835 25 00 All goods 730 2901 10 00 All goods 1531 2902 19 00 All goods 532 2902 90 All goods 533 2903 31 00 or 2903 39 All goods 534 2903 71 00 to 2903 75 00 All goods 535 2903 99 All goods 536 2905 45 00 All goods 7137 2912 41 00 All goods 538 2912 49 All goods 539 2914 29 All goods 540 2914 50 00 All goods 541 2914 69 All goods 542 2915 50 00 All goods 543 2915 90 All goods 844 2916 12 All goods 545 2916 16 00 and 2916 19 All goods 546 2916 36 00 or 2916 39 All goods 547 2921 45 All goods 848 2922 21 All goods 849 2922 49 All goods 850 2926 20 00 All goods 851 2926 90 00 All goods 852 2930 50 00 or 29 30 90 All goods other than dithiocarbonates (xanthates) 553 2933 99 00 All goods 1554 2934 99 00 All goods 1555 3206 11 All goods 856 3209 90 All goods 757 Omitted58 3301 29 All goods 7

Other than essential oils of jasmin, lavander or lavandinand vetiver 7

59 3302 90 All goods 1060 3304 10 00 All goods 1061 3304 20 00 All goods 1562 3304 30 00 All goods 15

(1) (2) (3) (4)


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63 3304 91 All goods 1564 3304 99 All goods 1565 3305 10 All goods 1566 3305 20 00 All goods 1567 3305 30 00 All goods 1568 3306 10 All goods 1069 3307 10 All goods 1570 3307 90 All goods 1571 3401 11 All goods 1572 3402 20 All goods 1273 3402 90 All goods 1274 3407 All goods 1275 3506 10 00 All goods 1076 3506 99 All goods 1077 3507 90 All goods 1078 3602 00 All goods 1079 3702 44 All goods other than instant print films 1080 3801 10 00 All goods 1281 3802 10 00 All goods 1482 3806 90 All goods 583 3808 Insecticide 584 3808 Fungicides 785 3809 91 All goods 586 3812 10 00 All goods 787 3812 30 All goods 788 3814 All goods 789 3816 00 00 All goods 790 3823 12 00 All goods 1491 3823 13 00 All goods 1492 3823 19 00 All goods 1493 3823 70 All goods 1494 3824 30 00 All goods 795 3821 00 00 or The following goods namely:- 7

3824 (a) Ammoniacal gas liquors and spent oxide produced incoal gas purification, case hardening compound, heattransfer salts; mixture of diphenyl and diphenyl oxide asheat transfer medium, mixed polyethylene glycols; saltsfor curing or salting, surface tension reducing agents(b) electroplating salts; water treatment chemicals; ionexchanger; correcting fluid; precipitated silica and silicagel; oil well chemical(c) mixture containing perhalogenated derivatives ofacyclic hydrocarbons containing two or more differenthalogens other than chlorine and fluorine; ferrite pow-der; capacitor fluids – PCB type; dipping oil for treat-

(1) (2) (3) (4)


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ment of grapes; Poly brominated biphenyls,poly chlori-nated biphenyls, Poly chlorinated terphenyls, crocidol-ite; goods of a kind known as “hazardous wastes”,phosphogypsum.

96 3906 10 10 All goods 1597 3906 10 90 All goods 1598 3907 10 00 All goods 1599 4001 10 All goods 43100 4001 21 00 All goods 20101 4001 22 00 All goods 20102 4001 29 All goods 20103 4009 22 00 All goods 15104 4009 32 00 All goods 15105 4009 42 00 All goods 15106 4010 11 All goods 15107 4010 12 All goods 15108 4011 10 All goods 15109 4011 20 All goods 14110 4011 30 00 All goods 14111 4011 40 All goods 14112 4011 50 All goods 14113 4011 61 00 All goods 14114 4011 62 00 All goods 14115 4011 63 00 All goods 14116 4011 69 00 All goods 14117 4011 92 00 All goods 14118 4011 93 00 All goods 14119 4011 94 00 All goods 14120 4011 99 00 All goods 14121 4013 All goods 14122 4016 91 00 Rubber Mats (other than of a kind used in motor vehicles) 14123 4016 99 90 Rubber Rings 14124 4104 All goods 20125 4105 All goods 20126 4106 21 00 All goods 20127 4106 22 00 All goods 20128 4303 10 Articles of apparel 7129 4303 90 All goods 7130 4304 All goods 8131 4408 90 All goods 8132 4409 All goods 10133 Omitted134 Omitted135 Omitted

(1) (2) (3) (4)


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136 4412 All goods,other than plywood, veneered panels and 10similar laminated plywood(a) with at least one outer ply of non-coniferous wood(b) with at least one ply of tropical wood specified inSub-heading Note to Chapter 44 and(c) containing at least one layer of particle board

137 4413 00 00 All goods 10138 4414 00 00 All goods 8139 4415 All goods 10140 4417 00 00 All goods 10141 4418 10 00 All goods 10142 4418 20 All goods 8143 4418 71 00, 4418 72 00, Assembled flooring panels 10

4418 79 00144 4418 60 00, 4418 90 00 All goods 12145 4419 All goods 10146 4420 All goods 10147 4421 10 00 All goods 8148 4421 90 All goods 10149 4802 20 All goods 29150 4802 Carbonising base paper 29151 4802 40 00 All goods 43152 4802 54 Uncoated paper and paperboard of a kind used for 29

printing and weighing less than 40 g/m2.153 4802 58 Uncoated paper and paperboard of a kind used for 29

printing and weighing less than 150 g/m2

154 4805 11 00 Semi-Chemical fluting paper (corrugating medium) 29155 4805 19 00 All goods 29156 4805 30 00 All goods 29157 4805 40 00 All goods 29158 4805 50 00 All goods 29159 4805 91 00 All goods 29160 4805 92 00 All goods 29161 4805 93 00 All goods 29162 4806 40 All goods 5163 4810 13 All goods 5164 4810 14 All goods 5165 4811 90 All goods other than floor coverings on a base of paper 5

or of paperboard, whether or not cut to size166 4814 20 00 All goods 5167 4819 30 00 All goods 5168 4819 40 00 All goods 12169 4823 90 All goods, other than (a) floor coverings on a base of 7

paper or of paperboard, whether or not cut to size or (b)gummed or adhesive paper in strips or rolls.

(1) (2) (3) (4)


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170 5001 00 00 All goods 14171 5208 11 All goods 7172 5208 12 All goods 20173 5208 13 All goods 20174 5208 19 All goods 20175 5208 31 All goods 20176 5208 33 All goods 20177 5208 43 All goods 20178 5208 51 All goods 20179 5208 52 All goods 20180 6005 31 00 All goods 20181 6005 32 00 All goods 20182 6005 33 00 All goods 20183 6005 34 00 All goods 20184 6005 41 00 All goods 20185 6005 42 00 All goods 20186 6005 43 00 All goods 20187 6005 44 00 All goods 20188 6006 31 00 All goods 20189 6006 32 00 All goods 20190 6006 33 00 All goods 20191 6006 34 00 All goods 20192 6006 41 00 All goods 20193 6006 42 00 All goods 20194 6006 43 00 All goods 20195 6006 44 00 All goods 20196 6802 21 90 Of travertine and alabaster 5197 6802 91 00 Of travertine and alabaster 12198 6804 22 All goods 5199 6806 10 00 All goods 5200 6809 11 00 Gypsum plaster board 14201 6809 19 00 All goods 14202 6810 91 00 All goods 5203 6902 10 All goods 8204 6907 Ceramic Tiles 57205 6908 Ceramic Tiles 57206 7004 90 All goods 5207 7007 11 00 All goods 5208 7007 19 00 All goods 5209 7007 21 All goods 5210 7010 90 00 All goods 5211 7013 28 00 or 7013 37 00 All goods 5212 7013 49 00 All goods 5213 7013 99 00 All goods 5214 7016 90 00 All goods 5

(1) (2) (3) (4)


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215 7018 90 All goods 5216 7019 12 00 All goods 5217 7019 19 00 All goods 5218 7019 39 00 All goods 5219 7019 90 All goods 5220 7020 All goods other than glass inners for vacuum flasks or for 5

other vacuum vessels221 7101 22 00 All goods 5222 7102 31 00 All goods 5223 7102 39 All goods 5224 7104 90 00 All goods 5225 7105 10 00 All goods 5226 7106 91 00 All goods 5227 7110 21 00 All goods 8228 7113 11 All goods 8229 7114 11 All goods 8230 7117 90 All goods 8231 7202 21 00 All goods 20232 7202 29 00 All goods 20233 7304 GI/MS Pipes (Seamless tubes) 29234 7410 21 00 All goods 8235 7615 10 (except 7615 10 40) All goods 15236 7801 99 All goods 7237 8101 10 00 All goods 7238 8101 94 00 All goods 10239 8101 99 Bars and rods, other than those obtained simply by 10

sintering, profiles, plates, sheets, strip and foil.240 8101 96 00 All goods 20241 8103 20 All goods 10242 8103 90 00 All goods 10243 8104 30 All goods 5244 8104 90 All goods 8245 8106 All goods 10246 8108 90 All goods 10247 8110 10 00 All goods 5248 8110 20 00 All goods 5249 8110 90 00 All goods 5250 8201 40 00 All goods 12251 8201 60 00 All goods 12252 8201 90 00 All goods 12253 8202 10 All goods 12254 8202 31 00 All goods 12255 8202 39 00 All goods 12256 8202 99 All goods 12257 8203 20 00 All goods 12

(1) (2) (3) (4)


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258 8204 11 All goods 12259 8205 20 00 All goods 10260 8205 40 00 All goods 10261 8205 51 All goods 10262 8205 59 All goods 10263 8205 70 00 All goods 10264 8205 90 00 All goods 10265 8206 All goods 10266 8207 30 00 All goods 15267 8207 40 All goods 12268 8207 50 00 All goods 7269 8207 90 All goods 5270 8208 90 All goods 7271 8209 All goods 5272 8210 00 00 All goods 12273 8211 10 00 All goods 10274 8211 92 00 All goods 10275 8212 10 All goods 10276 8212 20 All goods 10277 8213 00 00 All goods 7278 8214 10 All goods 10279 8214 20 All goods 10280 8215 99 00 All goods 10281 8301 10 00 All goods 7282 8302 42 00 All goods 5283 8305 10 00 All goods 10284 8308 10 All goods 10285 8403 10 00 All goods 15286 8412 31 00 All goods 20287 8414 80 All goods 5288 8414 90 All goods 5289 8415 81 All goods 5290 8415 82 All goods 5291 8415 83 All goods 5292 8415 90 00 All goods 5293 8416 10 00 All goods 20294 8418 10 All goods 20295 Omitted296 8418 29 00 All goods 5297 8421 39 All goods 20298 8423 10 00 All goods 5299 8425 41 00 All goods 20300 8431 43 All goods 5301 8431 49 All goods 20302 8433 51 00 All goods 25

(1) (2) (3) (4)


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303 8441 20 00 All goods 20304 8441 30 00 All goods 20305 8441 80 00 All goods 20306 8446 21 All goods 25307 8446 30 All goods 25308 8447 20 All goods 25309 8447 90 All goods 5310 8451 29 00 All goods 15311 8451 30 All goods 15312 8451 40 All goods 15313 8451 50 00 All goods 15314 8451 80 All goods 15315 8451 90 00 All goods 20316 8452 10 All goods 15317 8452 30 All goods 15318 8454 30 All goods 5319 8464 10, 8486 10 00 Sawing machines 20

or 8486 30 00320 8464 20 00, 8486 10 00, Grinding or polishing machines 20

8486 20 00 or 8486 30 00321 8467 21 00 All goods 5322 8472 90 All goods other than addressing machines and address 5

plate embossing machines323 8475 29 00 All goods 5324 8477 20 00 or 8486 20 00 Extruders 15325 8480 10 00 All goods 15326 8480 71 00 or 8486 40 00 Injection or compression type moulds for rubber or plastics 15327 8480 79 00 All goods 5328 8481 20 00 All goods 15329 8481 80 All goods 5330 8481 90 All goods 20331 8503 All goods 20332 8504 31 00 All goods 20333 8504 32 00 All goods 20334 8504 33 00 All goods 20335 8504 34 00 All goods 15336 8508 70 00 or 8509 90 00 All goods other than parts of industrial vacuum cleaners 5337 8510 10 00 All goods 5338 8510 20 00 All goods 5339 8510 30 00 All goods 5340 8511 10 00 All goods 5341 8486 10 00, 8486 20 00 or Induction furnaces 20

8514 20 00342 8515 11 00 Non-electrically heated hand held soldering irons and guns 20343 8522 10 00 All goods 7

(1) (2) (3) (4)


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344 8531 80 00 All goods 5345 8531 90 00 All goods 7346 8532 23 00 All goods 5347 8539 10 00 All goods 7348 8539 21 All goods 7349 8539 39 All goods 7350 8540 20 00 All goods 15351 8543 70 (except proximity All goods 15

cards and tags, electricfence energiser)

352 8607 19 All goods 20353 8901 10 All goods 5354 8905 90 All goods 8355 9001 20 00 All goods 10356 9001 50 00 All goods 15357 9001 90 All goods 5358 9002 11 00 All goods 10359 9002 19 00 All goods 5360 9002 90 00 All goods 10361 9003 11 00 All goods 7362 9003 19 00 All goods 10363 9004 10 00 All goods 5364 9004 90 All goods 7365 9005 10 00 All goods 5366 9005 80 All goods 10367 9006 40 00 All goods 10368 9006 52 00 All goods other than cameras of a kind used for recording 7

documents on microfilms, microfiche or other microforms369 9006 53 All goods other than cameras of a kind used for recording 5

documents on microfilms, microfiche or other microforms370 9006 59 All goods other than cameras of a kind used for recording 5

documents on microfilms, microfiche or other microforms371 9006 61 00 All goods 5372 9006 69 Flashbulbs, flashcubes and the like 5373 9008 50 30 All goods 10374 8443 Electostatic photocopying apparatus operating by 10

reproducing the original image via an intermediate ontothe copy (indirect process)

375 9010 10 00 All goods 10376 9018 12 All goods 15377 9018 31 00 All goods 15378 9018 32 All goods 15379 9018 49 00 All goods 15380 9020 00 00 All goods 15381 9022 12 00 All goods 10

(1) (2) (3) (4)


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382 9022 90 All goods 10383 9024 10 00 All goods 15384 9025 19 All goods 15385 9025 90 00 All goods 20386 9027 80 All goods other than exposure meters 15387 9028 90 All goods 10388 9029 10 All goods 10389 9029 20 All goods 15390 9030 33 All goods 15391 9030 89 All goods 15392 9031 80 00 All goods 15393 9032 81 00 All goods 15394 9033 00 00 All goods 20395 9102 11 00 All goods 15396 9201 10 00 All goods 12397 9201 20 00 All goods 5398 9202 10 00 All goods 5399 9202 90 00 All goods 10400 9206 00 00 All goods 10401 9207 10 00 All goods 10402 9207 90 00 All goods 7403 9208 10 00 All goods 10404 9209 99 00 Mechanisms for musical boxes 5405 9209 91 00 All goods 5406 9209 92 00 All goods 12407 9209 99 00 All goods, other than following :- 12

(a) Metronomes, tuning forks and pitch pipes;’(b) Mechanisms for musical boxes;(c) parts and accessories for the musical instrumentsof keyboard pipe organs; harmoniums and similarkeyboard instruments with free metal reeds.

408 9401 30 00 All goods 5409 9401 51 00 or 9401 59 00 All goods 5410 9401 61 00 All goods 5411 9401 69 00 All goods 10412 9401 71 00 All goods 5413 9401 79 00 All goods 5414 9401 80 00 All goods 5415 9401 90 00 All goods 5416 9403 10 All goods 5417 9403 20 All goods 5418 9403 30 All goods 7419 9403 40 00 All goods 5420 9403 50 All goods 7421 9403 60 00 All goods 5

(1) (2) (3) (4)


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422 9403 81 00 or 9403 89 00 All goods 7423 9403 90 00 All goods 5424 9404 All goods 5425 9405 (except 9405 60) All goods 5426 9406 All goods 7427 9503 The following goods, namely:- 43

(a) Electric trains, including tracks, signals and otheraccessories therefor(b) Reduced-size (“scale”) model assembly kits,whether or not working models(c) Other construction sets and constructional toys(d) Toys representing animals or non-human creatures(e) Toy musical instruments and apparatus and partsthereof(f) Puzzles(g) toys, put up in sets or outfits(h) toys and models, incorporating a motor and partsthereof other than tricycles, scooters, pedal cars andsimilar wheeled toys; dolls carriages, dolls and toyweapons and sparts thereof

428 9503 All goods other than 8(a) Tricylces, scooters, pedal cars and similar wheeledtoys; dolls carriages, dolls(b) Goods listed at S.No. 427 above

429 9603 10 00 All goods 10430 9603 29 00 All goods 5431 9603 30 All goods 10432 9603 40 All goods 10433 9603 50 00 All goods 10434 9603 90 00 All goods 5435 9605 All goods 5436 9606 21 00 All goods 5437 9606 22 00 All goods 5438 9606 29 All goods 5439 9607 All goods 7440 9609 90 All goods 7441 9612 10 All goods 10442 9613 10 00 All goods 10443 9613 20 00 All goods 10444 9613 80 All goods 10445 9615 All goods 10

(1) (2) (3) (4)


1167

Part B

1 4104 (i) Bovine or equine leather tanned or re-tanned but not 40further prepared whether or not split (excluding wholebovine skin leather of unit surface not exceeding 28 sq.feet {2.6 sq.m}); and(ii) Full grain and full grain split bovine or equine leatherparchment dressed or prepared after tanning(excluding whole bovine skin leather of unit surface notexceeding 28 sq.feet {2.6 sq.m})

2 4106 21 00 (i)Tanned or re-tanned but not further prepared, whether 40or not split (excluding pre-tanned leather); and (ii) vegetable pre-tanned but not further prepared,whether or not split

3 4106 22 00 (i)Tanned or re-tanned but not further prepared, whether 40or not split (excluding pre-tanned leather); and (ii) vegetable pre-tanned but not further prepared,whether or not split

4 4107 (i) Bovine or equine leather tanned or re-tanned but not 40 further prepared whether or not split (excluding wholebovine skin leather of unit surface not exceeding 28 sq.feet {2.6 sq.m}); and (ii) Full grain and full grain splitbovine or equine leather parchment dressed or preparedafter tanning (excluding whole bovine skin leather of unitsurface not exceeding 28 sq.feet {2.6 sq.m})

5 4115 10 00 All goods406 4801 Newsprint, in rolls or sheets (of a particular kind used 67

for printing of newspapers) of the following type namely,uncoated paper of a kind used for printing of newspapersof which not less than 65% by weight of the total fibrecontent consists of wood fibres, obtained by a mechanicalprocess, unsized or very lightly sized, having a smoothnesson each side not exceeding 200 seconds Bekk, weighingnot less than 40g/sq.m and not more than 57g/sq.m andhaving an ash content by weight not exceeding 8%

7 4802 54 All goods other than carbonizing base paper 438 4802 55 All goods other than carbonizing base paper 439 4802 56 All goods other than carbonizing base paper 4310 4802 57 All goods other than carbonizing base paper 4311 4802 58 All goods other than carbonizing base paper 43


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12 5007, 5208 Hand-woven Jamdani sarees 100or 5209

13 5701 90 90 Carpets wholly made of jute 1414 5703 90 90 Carpets wholly made of jute 1415 7213 All goods 5016 7214 All goods 5017 7216 All goods 5018 7324 All goods 5019 Any chapter Jamdani dupattas, Jamdani kamiz or fabrics made of 100

Jamdani cloth

APPENDIX IS. No Country(1) (2)1. Bangladesh2. People’s Republic of China3. Republic of Korea4. Sri Lanka

APPENDIX IIS. No. Country(1) (2)1. Bangladesh


Exemption from additional duty to Hand-woven Jamdani sarees when imported into India fromBangladesh under Bangkok Agreement.[Notfn. No.27/95 -Cus., dt.16.3.1995 as amended by Notfn. Nos. 101/95]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), the Central Government, being satisfied that it is necessary in the public interest so to do, herebyexempts Hand- woven Jamdani sarees falling under heading Nos.50.07, 52.08 or 52.09 of the First Sched-ule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from Bangladesh, which hasratified the Bangkok Agreement, from the whole of the additional duty leviable thereon under section 3 ofthe second mentioned Act:

Provided that the importer proves to the satisfaction of the Assisttant Commissioner or DeputyCommissioner of Customs that the goods, in respect of which the benefit of exemption under this notifica-tion is claimed, comply with the requirements specified in the Customs Tariff (Determination of Origin ofgoods under the Bangkok Agreement) Rules, 1976.

Explanation:- In this notification, "Bangkok Agreement" means the First Agreement of Trade Negotia-tions among Developing Member Countries of the Economic and Social Commission for Asia and thePacific.


Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977.[Notfn. No.99/77-Cus., dt.1.7.1977 as amended by Notfn. Nos. 101/95].

GENERAL EXEMPTION NO. 71 & 72

1169

The Central Government makes the following rules, namely-

1. Short title and commencement- (1) These rules may be called the Customs Tariff (Determinationof origin of Other preferential Areas) Rules, 1977.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Application - These rules shall apply to articles consigned from other preferential area.

3. Definitions- In these rules, unless the context otherwise requires -

(a) “Act” means the Customs Tariff Act, 1975 (51 of 1975)

(b) “Country” means a country or territory declared to be other preferential area.

(c) “Expenditure on material” means the cost of the manufacture of the material at thefactory or works, including containers but excluding royalties;

(d) “factory or works cost” means the cost of production to the manufacturer at the factory orworks and shall include the value of of containers and other forms of interior packing ordinarilysold with an article when it is sold in retail, but shall not include the manufacturers’ or exporters’profit or the cost of exterior packing, carriage to port and other charges incidental to the export ofthe article subsequent to its manufacture;

(e) “other preferential area” means any country or territory declared to be other preferen-tial area under sub-section (3) of section 4 of the Act;

(f) Words and expressions used in these rules and not defined but defined in the CustomsAct, 1962 (52 of 1962), shall have the meanings, respectively assigned to them in that Act.

4. Produce or manufacture of a country - No article shall be deemed to be the produce ormanufacture of a country unless the proper officer of Customs is satisfied:-

(a) that the article has been consigned from such country; and

(b) (i)Where the article is unmanufactured, that it has been grown or produced in suchcountry.

(ii)where the article is manufactured:-

(A)that it has been wholly manufactured in such country from material produced in suchcountry; or

(B)that it has been wholly manufactured in such country from unmanufactured materials;or

(C) that it has been partially manufactured in such country and that the final process of manu-facture has been performed in such country, and that the expenditdure on material producedand labour performed in such country in the manufacture of the article is, in the case of anarticle specified in the Schedule to these rules, not less than one-half, and in the case of otherarticle, not less than one-quarter, of the factory or works cost of the article in its finished state:

Provided that where the articles are consigned from other preferential area the materialproduced and labour performed in any other preferential area may be reckoned as though it werematerial produced or labour performed in the preferential area from which the goods were con-signed.


1170

Explanation - For the purposes of clause (b) (ii) (C), the final process of manufacture shall not bedeemed to have been performed in any country in which no process other than the process ofmixing, bottling, labelling, packing into retail containers or the like have been performed, butwhere such process as aforesaid has been performed in the country in which the final process ofmanufacture has been performed, nothing herein shall render the cost of such process ineligible forinclusion in the computation of the fraction of the factory or works cost of the article in itsfinished state which represents expenditure on material produced and labour performed in thatcountry.

5. Imports by Post - No Claim that articles are chargeable with a preferential rate of duty shall beconsidered by the Assistant Commissioner or Deputy Commissioner of Customs in respect ofarticles imported by post, unless at the time of arrival in India, such articles are covered by adeclaration as to the country of origin entered in the Customs declaration form or (in the absenceof such a form), on the wrapper of the package.

SCHEDULE (See Rule 4)

1. Sewing and Knitting Machines (and parts thereof) to be worked by manual labour or which requirefor their operation less than one quarter of one brake-horsepower.

2. Cycles (other than motor cycles) imported entire or in section and parts and accessories thereof,excluding rubber tyres and tubes.

3. Motor cars including taxi cabs and articles (other than rubber tyres and tubes) adapted for useexclusively as parts and accessories thereof.

4. Motor omni-buses; chassis of motor omni-buses, motor vans and motor lorries; and parts of me-chanically propelled vehicle and accessories excluding rubber tyres and tubes.

5. Motor cycles and motor scooters and articles (other than rubber tyres and tubes) adapted for useas parts and accessories thereof.


Declaration of other “Preferential areas”[Notfn. No.101/82-Cus., dt.1.4.1982]

In exercise of the powers conferred by sub-section (3) of Section 4 of the Customs Tariff Act, 1975(51 of 1975), and in supersession of the notification of the Government of India in the Department ofRevenue and Banking No.352/Customs, dated the 2nd August, 1976 the Central Government declares thecountries specified in the Table below to be “Preferential areas” for the purposes of the said section.

TABLE________________________________________________________________________________________________________S.No. Countries________________________________________________________________________________________________________(1) (2)________________________________________________________________________________________________________1. Mauritius2. Seychelles3. Tonga________________________________________________________________________________________________________


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Preferential rates of duties for specified goods when imported into India from Mauritius, Seychellesor Tonga.[Notfn. No.28/95-Cus. dt.16.3.1995 as amended by Notfn. Nos. 175/95, 45/96, 17/97, 27/99, 135/01, 24/02, 28/03, 10/04, 67/04, 124/06, 121/11].

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), the Central Government being satisfied that it is necessary in the public interest so to do, herebyexempts the goods specified in column (3) of the Table annexed hereto and falling within Chapter, headingNo. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified incolumn (2) of the said Table, when imported into India from Mauritius, Seychelles or Tonga, from somuch of that portion of the duty of customs leviable thereon which is specified in the said First Schedule asis in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of thesaid Table:

Provided that the importer proves to the satisfaction of the proper officer of customs that the goodsin respect of which the exemption under this notification is claimed are being imported in accordance withthe provisions of the Customs Tariff (Determination of Origin of other Preferential Areas) Rules,1977, published with the notification of the Government of India in the Department of revenue and Banking(Revenue Wing) No.99 Customs, dated the Ist July, 1977.

TABLE

S.No. Chapter or Heading Description of goods RateNo. orSub-heading No.

(1) (2) (3) (4)

1. 0904.21 Unground chillies 22.5 per cent ad valorem

2. 0908.21.00 Unground mace 22.5 per cent ad valorem

3. 0910.11 Unground ginger 22.5 per cent ad valorem

4. 12.11 Plants and parts of plants used primarily in 20 per cent ad valorempharmacy or for insecticidal, fungicidal orsimilar purposes

5. 1301.90 Gums, Benjamin and Damar, other than lac 20 per cent ad valorem

6. 25.30 Battery grade manganese-di-oxide 15 per cent ad valorem

7. 2907.12 Cresylic acid 10 per cent ad valorem8. 29.35 Sulpha drugs 14 per cent ad valorem

9. 2939.61, Alkaloids used solely or 14 per cent ad valorem2939.62, predominantly as drugs2939.63,


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2939.69,2939.91 or2939.99

10. 29 Pharmaceutical chemicals, namely, 14 per cent ad valoremchemicals having prophylactic or therapeuticvalue and used solely or predominantly asdrugs, other than,-(i) goods specified in S.Nos.7,8 and 9 above; or(ii) vitamins falling under heading No.29.36 andantibioties falling under heading No.29.41, ofthe said Schedule

11. 3006.60 Medicaments (including veterinary Nilmedicaments)

12. 3204.90 Optical bleaching agents 10 per cent ad valorem

13. 3301.90 Natural essential oils of citronella, 15 per cent ad valoremcinnamon and cinnamon leaf

14. 3402.20 Organic surface-active agents 10 per cent ad valorem

15. 3402.90 Organic surface-active preparations 10 per cent ad valorem

16. 3812.20, Prepared rubber chemicals 10 per cent ad valorem3812.30

17. 38.12 Plasticisers not elsewhere specified 10 per cent. ad valorem

18. 3815.19 Compound catalysts 5 per cent. ad valorem

19. 38.24 Water treatment chemicals, 10 per cent ad valoremnot elsewhere specified.

_________________________________________________________________________________________________________________________________________

GENERAL N.T. NOTFN. NO.75

Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of TradePreferences among Developing Countries) Rules, 1989[Notfn. No. 281/89-Cus. dt. 18.12.89]

In exercise of the powers conferred by sub-section (1) of section or 5 of the Customs Tariff Act,1975 (51 of 1975), the Central Government hereby makes the following rules, namely:-

(1) (2) (3) (4)


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1. Short title commencement:-(1) These rules may be called the Customs Tariff (Determination of Origin of Goods under the

Agreement on Global System of Trade Preferences among Developing Countries) Rules,1989.


2. Application:-These rules shall apply to products consigned from any participant.

3. Definitions: In these rules, unless the context otherwise requires:-

(a) GSTP means the agreement on Global System of Trade Preferences among DevelopingCountries signed by developing countries at Belgrade, Yugoslavia on the 13th April, 1988;

(b) "notification" means the notification of the Government of India in the Ministry of Finance(Department of Revenue) No. 236/89-Customs, dated the 1st September, 1989;

(c) "Participant" means a country listed in Appendix I or Appendix II to the notification;(d) "preferential concession", in relation to any product means the exemption granted under the

notification;(e) word and expressions used in these rules and not defined herein but defined in the Customs

Act, 1962 (52 of 1962), shall have the meaning, respectively, assigned to them in that Act.

4. Determination of origin:- No product shall be deemed to be the produce or manufacture of aparticipant unless the Assistant Collector of Customs is satisfied that the condition specified in the Scheduleto these rules are complied with in relation to such products.

5. Claim at the time of importation:- The importer of the product shall, at the time of importation:-(a) make a claim that the products are the produce or manufacture of the participant from

which they are imported and such products are eligible for preferential concession, and(b) produce the evidence specified in the Schedule to these rules.

THE SCHEDULE(See rules 4 and 5)

1. Originating products:-Products covered by preferential trading arrangements within the frame-work of the GSTP imported into the territory of a participant from another participant which are consigneddirectly within the meaning of para 5 hereof, shall be eligible for preferential concessions if they conform tothe origin requirement under any one of the following conditions:

(a) Products wholly produced or obtained in the exporting participants as defined in para 2; or(b) Products not wholly produced or obtained in the exporting participant, provided that the

said products are eligible under para 3 or para 4.

2. Wholly produced or obtained: Within the meaning of para 1(a), the following shall be consideredas wholly produced or obtained in the exporting participant;

(a) raw or mineral products extracted from its soil, its water or its seabeds; 1

(b) agricultural products harvested there; 2

(c) animals born and raised there;(d) products obtained from animals referred to in clause (c) above;(e) products obtained by hunting or fishing conducted there,

______________________________________________________________________________________________________________________________________________________________________________________________________________

1Includes mineral fuels lubricants and related materials as well as mineral or metal ores2Includes forestery products


1174

(f) products of sea fishing and other marine products taken from the high seas by itsvessels; 3,4

(g) products processed and/or made on board its factory ships exclusively from products re-ferred to in clause (f) above; 4,5

(h) used articles collected there, fit only for the recovery of raw materials;(i) waste and scrap resulting from manufacturing operations conducted there;(j) goods produced there exclusively from the products referred to in clauses (a) to (j) above

3. Not wholly produced or obtained:(a) Within the meaning of para 1(b), products worked on or processed as a result of which the

total value of the materials, parts or produce originating from non-participants or of unde-termined origin used does not exceed 50 per cent of the f.o.b. value of the products pro-duced or obtained and the final process of manufacture is performed within the territory ofthe exporting participant shall be eligible for preferential concessions, subject to the provi-sions of clause (c) of para 3 and para 4;

(b) Sectoral agreements; 6

(c) The value of the non-originating materials parts or produce shall be:(i) The c.i.f. value at the time of importation of the materials, parts or produce where this

can be proven; or(ii) The earliest ascertainable price paid for the materials, parts or produce of undeter-

mined origin in the territory of the participant where the working or processing takesplaces.

4. Cumulative rules of origin:-Products which comply with origin requirements provided for in para1 and which are used by a participant as input for a finished product eligible for preferential treatment byanother participant shall be considered as a product originating in the territory of the participant whereworking or processing of the finished product has taken place provided that the aggregate content originat-ing in the territory of the participant is not less than 60 per cent of its f.o.b. value.7

5. Direct consignment:-The following shall be considered as directly consigned from the exportingparticipant to the importing participant;

(a) if the products are transported without passing through the territory of any non-participant;(b) the products whose transport involves transit through one or more intermediate non-partici-

pants with or without transhipment or temporary storage in such countries, provided that(i) the transit entry is justified for geographical reason or by considerations related

exclusively to transport requirements;3Vessels shall refer to fishing vessesl engaged in commercial fishing, registered in a participant country and operated by a citzen orcitizens or Governments of participant's or parternship, corporation or association, duly registered in such participants country, atleast sixty per cent of equity of which is owned by a citizen or citizens and/or Government of such participants, or seventy five percent by citizens and/or Governments of the participants. However, the products taken from vessels, engaged in commercial fishingunder Bilateral Agreements which provide for chartering/leasing of such vessels and/or sharing of catch between participants willalso be eligible for preferential concessions.4In respect of vessels or factory ships operated by Government Agencies, the requirements of plying the flag of a participant does notapply.5 For the purpose of this agreement, the term "factory ship" means any vessel, as defined, used for processing and/or making onboard products exclusively from those products referred to in clause (f) above.6 In respect of products traded within the frameowk of sectoral agreements negotiated under the GSTP, provision may need to bemade for special criteria to apply. Consideration may be given to these criteria as and when the sectoral agreements are negotiated.7Partial" cumulation as implied by Para 4 above means that only products which have acquired orginating status in the territory ofone Participant may be taken into account when used as inputs for a finished product eligible for preferential treatment in theterritory of another participant.


1175

(ii) the products have not entered into trade or consumption there; and(iii) the products have not undergone any operation there other than unloading and re-

loading or any operation required to keep them in good condition.

6. Treatment of packing:-When determining the origin of products, packing should be considered asforming a whole with the product it contains. However, packing may be treated separately if the nationallegislation so requires.

7. Certificate of origin:- Products eligible for preferential concessions shall be supported by a Cer-tificate of Origin in the form annexed issued by an Authority designated by the Government of the exportingparticipant and notified to the other participants in accordance with the Certification Procedures to be de-vised and approved by the participants.

8. (a) in conformity with paragraphs (a) and (b) of Article 3 and Article 15 of the Agreement onthe GSTP and national legislations, any participant may prohibit importation of productscontaining any inputs originating from States with which it does not have economic andcommercial relations;

(b) Participants will do their best to co-operate in order to specify origin of inputs in the Certifi-cate of Origin.

9. Review:-These Rules may be reviewed as and when necessary upon request of one third of theparticipants and may be open to such modifications as may be agreed upon.

10. Special criteria percentage:-products originating in participating less developed countries can beallowed a favourable 10 percentage points applied to the percentages established in paras 3 and 4. Thus, forpara 3, the percentage would not exceed 60 per cent, and for para 4, the percentage would not be less than 50per cent.

Annexure Certificate of Origin(See para 7)

1. Goods consigned from (Exporter's business Reference No. name, address, country) GLOBAL SYSTEM FOR TRADE

PREFERENCES (Combined declarationand certificate)

2. Goods consigned to (Consignee's Issued in___________(country)name, address, country) See notes overleaf

3. Means of transport and route (as far as known)

4. For official use

5. Tariff 6. Marks and 7. Number and 8. Origin crite- 9. Gross 10. Numberitem number numbers of kind of pack- rion (See Note weight or and date of

packages ages; descrip- overleaf) other invoicestion of goods quantity

__________________________________________________________________________________________


1176________________________________________________________________________________________11. Declaration by the exporter 12. Certificate

The undersigned hereby declares that the above It is hereby certified, on the basis of controldetails and statements are correct, that all the carried out, that the declaration by thegoods were produced in exporter is correct_________________________________________

(country)and that they comply with the origin requirementsspecified for those goods in the Global System ofTrade Preferences for goods exported to_________________________________________

(importing country)Place and date, signature of authorised signatory Place and date, signature, and stampof certifying authority_______________________________________

I-GENERAL CONDITIONS

To qualify for preference, products must:(a) fall within a description of products eligible for preference in the schedule of concessions

of the GSTP country of destination;(b) comply with the GSTP Rules of Origin. Each articles in a consignment must qualify sepa-

rately in its own right; and(c) comply with the consignment conditions specified by the GSTP Rules of Origin. In general,

products must be consigned directly within the meaning of para 5 hereof from the countryof exportation to the country of destination.

II. Entries to be made in box 8.

Preference products must be wholly produced or obtained in the exporting participant in accor-dance with para 2 of the GSTP Rules of Origin, or where not wholly produced or obtained in the exportingparticipants must be eligible under para 3 or para 4.

(a) Products wholly produced or obtained enter the letter "A" in box 8;(b) Products not wholly produced or obtained; the entry in box 8 should be as follows;

1. Enter letter "B" in box 8, for products which meet the origin criteria according to para 8. Entry ofletter "B" would be followed by the sum of the value of materials, parts or produce originating from non-participants, or undetermined origin used, expressed as a percentage of the f.o.b. value of the exportedproducts; (example "B" 50 per cent).

2. Enter letter "C" in box 8 for products which meet the origin criteria according to para 4. Entry ofletter "C" would be followed by the sum of the aggregate content originating in the territory of the exportingparticipant expressed as a percentage of the f.o.b. value of the exported product: (example "C" 60 per cent).

3. Enter letter "D" in box 8 for products which meet the special origin criteria according to rule 10.


1177


Concessional rate of duty on Imports Under Agreement on the Global System of Trade PreferencesAmong Developing Countries under Belgrade Agreement, 1988-[Notfn. No. 236/89-Cus., dt. 1.9.89 as amended by Notfn. Nos. 172/93, 96/95, 101/95, 166/95, 175/95, 4/96, 19/97, 106/99, 135/0, 69/06, 123/06]

The Central Government exempts the goods specified in column (2) of the Table annexed heretoand falling under Chapter or Heading number of the First Schedule to the Customs Tariff Act, 1975 (51 of1975) specified in the corresponding entry in column (3) of the said Table, when imported into India fromthe countries listed in the Appendix 1 to this notification from so much of that portion of the standardrate of duty of customs as is specified in column (4) of the said Table:

Provided that, in respect of the goods which are imported from the Less Developed Countrieslisted in Appendix II to this notification, being a country referred to in Article 17 of the Agreement on theGlobal System of Trade preferences among Developing Countries, signed at Belgrade, Yugoslavia on the13th April, 1988, the exemption shall, in respect of goods specified in column (2) of the said Table againstSl.Nos. 14, 15 and 16, be from so much of that portion of the duty of customs as is specified in column (5)of the said Table.

Provided further that the importer proves to the satisfaction of the Assistant Commissioner or DeputyCommissioner of Customs in accordance with the Rules of Origin referred to in Article 15 of the saidAgreement that the goods in respect of which the benefit of this exemption is claimed are of the origin of thecountry listed in the said Annexure.

Explanation:- For the purposes of this notification the standard rate of duty means the stan-dard rate of duty specified in the said First Schedule with respect to the aforesaid goods read with anyother notification (for the time being in force) issued in respect of such goods under sub-section (1) ofsection 25 of the Customs Act, 1962 but not including the notifications of the Government of India in theMinistry of Finance, (Department of Revenue) Nos.105/99-Customs, dated the 10th August, 1999, 72/2005-Customs, dated the 22nd July 2005, 74/2005-Customs, dated the 22nd July 2005, 75/2005-Customs, datedthe 22nd July 2005, 67/2006-Customs, dated the 30th June, 2006 and 68/2006-Customs, dated the 30th June2006.

TABLE

Sl.No. Description of goods Chapter/Heading Extent of tariff concession Extent of specialNo. in the concessionFirst Scheduleto the CustomsTariff Act, 1975.

(1) (2) (3) (4) (5)1. Copra 1203.00 15 per cent of the standard rate -

2. Seed Lac 1301.90 10 per cent of the standard rate -

3. Gum Arabic 1301.20 30 per cent of the standard rate -


1178

4. Gum Damar 1301.90 10 per cent of the standard rate -

5. Cane Molasses 1703.10 30 per cent of the standard rate -

6. Other Molasses result- 1703.90 30 per cent of the standard rate -ing from extraction orrefining of sugar.

7. Silica sand and Quartz 2505.10 25 per cent of the standard rate -Sand (other than metalbearing sands of Chapter 26).

8. Natural sands of all 2505.90 25 per cent of the standard rate -kinds whether or notcoloured, other thanmetal bearing sand ofChapter 26 (other thansilica sand and quartz sand).

9. Portland Cement (Grey). 2523.29 25 per cent of the standard rate -

10. Antimony ore. 2617.10 10 per cent of the standard rate -

11. Phosphoric acid for use 2809.20 20 per cent of the standard rate -in manufacture of fertilizer

12. Phosphoric acid for 2809.20 20 per cent of the standard rateuse other than manu-facture of fertilizer

13. Gelatin and Gelatin 3503.00 23 per cent of the standard rate -derivatives.

14. Calf leather-vegetable 41.04 or 30 per cent of the standard rate 50% of the standardpretanned. 41.07 rate

15. Calf-leather-pre-tanned 41.04 or 30 per cent of the standard 50% of the standard(other than vegetable 41.07 rate ratepre-tanned).

16. Calf leather, tanned or 41.04 or 30 per cent of the standard 50% of the standardretanned but not further 41.07 rate rateprepared.

17. Sheets of cork. 4502.00 25 per cent of the standard -rate

(1) (2) (3) (4) (5)


1179

18. Cotton yarn. 5205.11 30 per cent of the standard -to 5205.48 rate

19. Abaca fibre-raw. 5305.00 10 per cent of the standard -rate

20. Abaca fibre (other than 5305.00 10 per cent of the standard -raw). rate.

21. Refractory bricks contain- 6902.10 30 per cent of the standard -ing by weight singly or ratetogether more than 50%of the elements, Mg.Ca orCr expressed as Mg O.Ca O or Cr2O3.

22. Refractory bricks containing 6902.20 30 per cent of the standard -by weight singly or together ratemore than 50% of theAlumina (Al O, of silica (Si O)or of a mixture or compoundof these products.

23. Other refractory bricks. 6902.90 30 per cent of the standard -rate

24. Aluminium foil of thickness 7607.11 20 per cent of the standard -not exceeding 0.2mm, rolled ratebut not further worked (notbacked).

25. Aluminium foil of thickness 7607.19 20 per cent of the standard -not exceeding 0.2mm other ratethan rolled but not furtherworked (not backed).

26. Tube and pipe fitting of 7609.00 15 per cent of the standard -aluminium. rate

27. Aluminium reservoirs, tanks, 7611.00 15 per cent of the standard -vats, etc. of a capacity rateexceeding 300 litres.

28. Aluminium casks, drums, 7612.90 15 per cent of the standard -cans etc. of a capacity rate

(1) (2) (3) (4) (5)


1180

not exceeding 300 litresexcluding collapsible tubularcontainers.

29. Mechanical Shovels and 8429.52 20 per cent of the standard -excavators (self-propelled ratewith a 360 Deg. revolvingsuper structure.

30. Other mechanical shovels 8429.59 20 per cent of the standard -and excavators rate(self propelled).

________________________________________________________________________________________APPENDIX I

S. Country S. Country S. CountryNo. No. No.

(1) (2) (1) (2) (1) (2)

1. Sri Lanka 2. DPR Korea 3. Bangla Desh4. Iraq 5. Peru 6. Zimbabwe7. Ghana 8. Vietnam 9. Yugoslavia10. Singapore 11. Rumania 12. United Republic of Tanzania13. Cuba 14. Nigeria 15. Bolivia16. Egypt 17. Guyana 18. Libyan Arab Jamhuriya19. Mexico 20. Morocco 21. Nicaragua22. Pakistan 23. Republic of Korea 24. Tunisia25. Algeria 26. Angola 27. Argentina28. Brazil 29. Cameroon 30. Chile31. Colombia 32. Ecuador 33. Indonesia34. Iran 35. Malayhsia 36. Phillippines37. Qatar 38. Thailand 39. Trinidad and Tobago40. Uruguay 41. Venezuela 42. Zaire43. Benin 44. Guinea 45. Haiti46. Mozambique 47. Sudan

APPENDIX IIS.No. Name of the country

1. Bangladesh2. United Republic of Tanzania3. Benin4. Guinea5. Haiti6. Mozambique7. Sudan

(1) (2) (3) (4) (5)


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GENERAL EXEMPTION NO.77Customs Tariff (Determination of Origin Under Agreement Between the Democratic Socialist Re-public of Sri Lanka and the Republic of India) Rules, 2000[Notfn. No 19/2000-Cus.(N.T) dt. 1.3.2000

In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975(51 of 1975), the Central Government hereby makes the following rules, namely:-

1. Short title and commencement. – (1) These rules may be called the Customs Tariff (Determination ofOrigin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lankaand the Republic of India) Rules, 2000.


2. Application. – These rules shall apply to goods consigned from the territory of either of the ContractingParties

3. Determination of Origin .- No product shall be deemed to be the produce or manufacture of eithercountry unless the conditions specified in these rules are complied with in relation to such products, to thesatisfaction of the appropriate Authority.

4. Claim at the time of importation .- The importer of the product shall, at the time of importation –

(a) make a claim that the products are the produce or manufacture of the country from which they areimported and such products are eligible for preferential treatment under the India- Sri Lanka Free TradeAgreement, (hereinafter referred to as the Agreement), and

(b) produce the evidence specified in these rules.

Explanation.- For the purposes of this notification, “Preferential treatment” in relation to any product meansthe exemption granted under the notification of the Government of India in the Ministry of Finance (Depart-ment of Revenue), No.26/2000- Customs dated 1st March, 2000 and includes preferential concessions.

5. Originating products .- Products covered by the Agreement imported into the territory of any signatoryparty to the Agreement (hereinafter referred to as the Contracting Party) from another Contracting Partywhich are consigned directly within the meaning of rule 9, shall be eligible for Preferential Concessions ifthey conform to the origin requirement under any one of the following conditions:

(a) products wholly produced or obtained in the territory of the exporting Contracting Party as definedin rule 6; or

(b) products not wholly produced or obtained in the territory of the exporting Contracting Party, pro-vided that the said products are eligible under rule 7 or rule 8.

6. Wholly produced or obtained. – Within the meaning of condition (a) of rule 5, the following shall beconsidered as wholly produced or obtained in the territory of the exporting Contracting Party, namely :-

(a) raw or mineral products, including mineral fuels, lubricants and related materials as well asmineral or metal ores, extracted from its soil, its water or its sea bed;

(b) vegetable products, including agricultural and forestry products, harvested there;


1182

(c) animals born and raised there;

(d) products obtained from animals referred to in clause (c);

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other marine products from the high seas by its vessels;

(g) products processed and/or made on board its factory ships exclusively from products re-ferred to in clause (f);

(h) used articles collected there, fit only for the recovery of raw materials;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) products extracted from the seabed or below seabed which is situated outside its territorialwaters, provided that it has exclusive exploitation rights;

(k) goods produced there exclusively from the products referred to in clauses (a) to (j),

Explanation: For the purposes of this notification.,-

(A) “Vessels” shall refer to the fishing vessels engaged in commercial fishing, registered in the country ofthe Contracting Party and operated by a citizen or citizens of the Contracting Party or partnership, corpora-tion or association, duly registered in such country, at least sixty per cent of equity of which is owned by acitizen or citizens and/or Government of such Contracting Party or seventy five per cent by citizens and/orGovernment of the Contracting Parties. However, the goods taken from vessels, engaged in commercialfishing under Bilateral Agreements which provide for chartering/leasing of such vessels and/or sharing ofcatch between Contracting Party will also be eligible for Preferential treatment. In respect of vessels orfactory ships operated by Government agencies, the requirements of flying the flag of the Contracting Partydoes not apply.

(B) “Factory Ship” means any vessel, as defined, used for processing and/or making onboard goods exclu-sively from those products referred to in clause (f) of rule 6

7. Not wholly produced or obtained.-

(a) Within the meaning of condition (b) of rule 5, products worked on or processed as a result of whichthe total value of the materials, parts or produce originating from countries other than the ContractingParties or of undetermined origin used does not exceed sixty five per cent of the f.o.b. value of theproducts produced or obtained and the final process of manufacture is performed within the territory ofthe exporting Contracting Party shall be eligible for Preferential treatment, subject to the provisions ofclauses (b), (c), (d) and (e) of this rule and rule 8.

(b) Non-originating materials shall be considered to be sufficiently worked or processed when the prod-uct obtained is classified in a heading, at the four digit level, of the Harmonised Commodity Descriptionand Coding System different from those in which all the non-originating materials used in its manufac-ture are classified.


1183

(c) In order to determine whether a product originates in the territory of a Contracting Party, it shall notbe necessary to establish whether the power and fuel, plant and equipment, and machines and tools usedto obtain such products originate in third countries or not.

(d) The following shall in any event be considered as insufficient working or processing to confer thestatus of originating products, whether or not there is a change of heading, namely:-

(1) Operations to ensure the preservation of products in good condition during transport andstorage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or otheraqueous solutions, removal of damaged parts, and like operations).

(2) Simple operations consisting of removal of dust, sifting or screening, sorting, classifying,matching (including the making-up of sets of articles), washing, painting, cutting up.

(3) (i) changes of packing and breaking up and assembly of consignments,(ii) simple slicing, cutting and re-packing or placing in bottles, flasks, bags, boxes, fixing

on cards or boards, etc., and all other simple packing operations.

(4) The affixing of marks, labels or other like distinguishing signs on products or their packag-ing.

(5) Simple mixing of products, whether or not of different kinds, where one or more compo-nents of the mixture do not meet the conditions laid down in these rules to enable them to beconsidered as originating products.

(6) Simple assembly of parts of products to constitute a complete product.

(7) A combination of two or more operations specified in (a) to (f).

(8) Slaughter of animals.

(e) The value of the non-originating materials parts or produce shall be:

(i) the c.i.f. value at the time of importation of the materials, parts of produce where this can beproven; or

(ii) the earliest ascertainable price paid for the materials, parts or produce of undeterminedorigin in the territory of the Contracting Parties where the working or processing takes place.

8. Cumulative rules of origin.- In respect of a product, which complies with the origin requirements pro-vided in condition (b) of rule 5 and is exported by any Contracting Party and which has used material, partsor products originating in the territory of the other Contracting Party, the value addition in the territory ofthe exporting Contracting Party shall be not less than twenty five per cent. of the f.o.b. value of theproduct under export subject to the condition that the aggregate value addition in the territories of theContracting Parties is not less than thirty five percent of the f.o.b. value of the product under export.

Explanation. Cumulation as implied by Rule 8 means that only goods which have acquired originatingstatus in the territory of one Contracting Party may be taken into account when used as inputs for a finishedproduct eligible for Preferential Concession in the territory of the other Contracting Party.


1184

9. Direct consignment.- The following shall be considered to be directly consigned from the exportingcountry to the importing country, namely:-

(a) if the products are transported without passing through the territory of any country other than thecountries of the Contracting Parties.

(b) the products whose transport involves transit through one or more intermediate countries with orwithout transhipment or temporary storage in such countries:

Provided that –

(i) the transit entry is justified for geographical reason or by considerations related exclusively to trans-port requirements;(ii) the products have not entered into trade or consumption there; and(iii) the products have not undergone any operation there other than unloading and reloading or anyoperation required to keep them in good condition.

10. Treatment of Packing .- When determining the origin of products, packing should be considered asforming a whole with the product it contains. However, packing may be treated separately if the nationallegislation so requires.

11. Certificates of origin .- Products eligible for a Certificate of origin in the form annexed shall supportPreferential treatment issued by an authority designated by the Government of the exporting country andnotified to the other country in accordance with the certification procedures to be devised and approved byboth the Contracting Parties.

12. Prohibitions .- Either country may prohibit importation of products containing any inputs originatingfrom States with which it does not have economic and commercial relations.

13. Co-operation between contracting parties.-(1) The Contracting Parties will do their best to co-operate in order to specify origin of inputs in theCertificate of origin.

(2) The Contracting Parties will take measures necessary address, to investigate and, where appropriate,to take legal and/or administrative action to prevent circumvention of this Agreement through falsedeclaration concerning country of origin or falsification of original documents.

(3) Both the Contracting Parties will co-operate fully, consistent with their domestic laws and proce-dures, in instances of circumvention or alleged circumvention of the agreement to address problemsarising from circumvention including facilitation of joint plant visits and contacts by representatives ofboth Contracting Parties upon request and on a case-by-case basis.

(4) If either Party believes that the rules of origin are being circumvented, it may request consultation toaddress the matter or matters concerned with a view to seeking a mutually satisfactory solution. Eachparty will hold such consultations promptly.

14. Review .- These rules may be reviewed as and when necessary upon request of either Contracting Partyand may be open to such modifications as may be agreed upon.


1185

CERTIFICATE OF ORIGIN1. Goods consigned from (Exporters’ Reference No.Business Name, Address, Country). INDO-SRI LANKA FREE TRADE AGREEMENT

(ISFTA) (Combined declaration and certificate)

Issued in…………………………………

(Country)

(See notes overleaf)

2. Goods consigned to (Consignee’s Name, 4. For Official use

Address, Country)

3. Means of transport and Route (as far as known)5. Tariff 6.Marks and 7. Number and kind 8. Oirigin 9. Grossweight 10 Numberitem numbers of of packages: criterion (see or other and date ofnumber packages description of goods Notes quantity invoice

overleaf)________________________________________________________________________________________________

________________________________________________________________________________________________

11. Declaration by the Exporter. 12. Cetificate:

The undersigned hereby declares It is hereby certified, on the basis of controlthat the above details and statements carried out that the declaration by theare correct; That all the goods were exporter is corretproduced in

----------------------------------------

Place and date, signature and stamp ofcertifying authority

……………………………………………………..(Country)and that they comply with the originrequirements specified for those goods in ISFTAfor goods exported to…………………………………………….. (Importing Country)……………………………………………...

Place and date, signature of the authorised signatory

1. GENERAL CONDITIONS To qualify for preference, products must:

(a) fall within a description of products eligible for concessions in the country of destination under thisagreement;


1186

(b) comply with ISFTA Rules of Origin. Each Article in a consignment must qualify separately in its ownright; and

(c)comply with the consignment conditions specified by the ISFTA Rules of Origin. In general, productsmust be consigned directly within the meaning of Rule 9 hereof from the country of exportation to thecountry of destination.

II. Entries to be made in Box 8

Preference products must be wholly produced or obtained in the exporting Contracting Party in accordancewith Rule 6 of the ISFTA Rules of Origin, or where not wholly produced or obtained in the exportingContracting Party must be eligible under rule 7 or rule 8.

(a) Products wholly produced or obtained enter the letter ‘A’ in box 8.

(b) Products not wholly produced or obtained; the entry in box 8 should be as follows:

1. Enter letter ‘B’ in box 8 for products, which meet the origin criterion according to rule 7. Entry ofletter would be followed by the sum of the value of materials, parts or produce originating from non-contracting parties or undetermined origin used, expressed as a percentage of the f.o.b. value of theproducts; [example `B’ – ( ) percent].

2. Enter letter ‘C’ in box 8 for products, which meet the origin criteria according to rule 8. Entry ofletter ‘C’ would be followed by the sum of the aggregate content originating in the territory of theexporting Contracting Party expressed as a percentage of the f.o.b. value of the exported product:[example ‘C’ ( ) percent].


Concessional rate of duty on specified goods of Sri Lankan origin imported from Sri Lanka.[Notfn. No. 26/00-Cus. dt. 1.3.2000 as amended by Notfn. Nos. 59/00, 20/01, 135/01, 24/02, 126/02, 43/03,150/03, 57/05, 69/06, 128/06, 3/07, 52/08, 121/11].

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 specified in column (3) of the Table hereto annexed and fallingunder the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51of 1975), specified in the corresponding entry in column(2) of the said Table, from so much of that portionof the applied rate of duty of customs as is specified in the corresponding entry in column (4) of the saidTable, subject to the following conditions, namely:-

(1) the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Com-missioner of Customs,as the case may be, in accordance with the Customs Tariff (Determination of Originunder the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Repub-lic of India) Rules, 2000 published with the notification of the Government of India in the Ministry ofFinance(Department of Revenue) No. 19 /2000-Customs (N.T), dated the 1st March, 2000 that the goods inrespect of which the benefit of this exemption is claimed are of the origin of Sri Lanka;


1187

(2) in respect of articles of apparel and clothing accessories specified in LIST 3 of the Table,-

(i) the exemption shall apply to a quantity of imports, not exceeding 8 million pieces, com-puted from the 1st day of January, in a calendar year,

Provided that total quantity of imports shall not exceed 6 million pieces in respect of goodsspecified in column (2) against S.No.1 of LIST 3 of the said Table.

Provided further that the total quantity of imports shall not exceed 3 millionpieces in respect of goods specified in column (2) against S.Nos. 3 to 212 of LIST 3 the said Table.

(ii) Omitted

(3) Omitted

(4) the importer follows the procedure as may be specified by the Government of India from time totime.

Explanation: For the purposes of this notification,-

(A) “applied rate of duty” means the standard rate of duty specified in the First Schedule to the CustomsTariff Act, 1975 (51 of 1975), with respect to the goods specified in the said Table, read with anyother 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) but not including the notifications of theGovernment of India in the Ministry of Finance (Department of Revenue) Nos.236/89-Customs,dated the 1st September, 1989, 105/99-Customs, dated the 10th August, 1999, 72/2005-Customs,67/2006-Customs, dated the 30th June, 2006 and 68/2006-Customs, dated the 30th June 2006.

(B) “calendar year” means the period starting from the 1st day of January and ending on the 31st day ofDecember of the same year.

(C) in the case of goods specified at S.No.1 in LIST 3, the duty payable after applying the concessionspecified therein, will be as per the ad valorem rate or specific rate, whichever is higher.”;

TABLE________________________________________________________________________________________________________________S.No. Chapter, Heading No or Description of goods Portion of

Sub-heading No. the appliedduty

(1) (2) (3) (4)LIST-1

Omitted

LIST-21 51 Wool, Fine or Coarse Animal Hair, 25%

Horsehair yarn and woven fabrics

2 52 Cotton 25%


1188

3 53 All goods, other than :- 25%(a) goods falling under sub-heading 5308 10 or5311 00 and(b) coconut coir falling under 5305

4 54 All goods, other than :- 25%(a) yarn of nylon or other polyamides orpolyesters, single untwisted or with twist notexceeding 50 turns per metre; and(b) goods falling under 5402 11 10,5402 19, 5404 11 00, 5404 12 00, 5404 19

5 55 Man made staple fibres except those 25%falling under sub-heading Nos. 5501.20,5501.30, 5503.20, 5503.30, 5505.10,5506.20 and 5506.30

___________________________________________________________________________________________________

6 56 All goods, other than :- 25%(a) goods falling under sub-heading 5607 90(excluding twine, cordage, ropes and cables,whether or not plaited or braided and whether ornot impregnated, coated, covered or sheathed withrubber or plastics of jute or textile bast fibres ofheading 5303; and(b) goods falling under 5609

___________________________________________________________________________________________________7 58 Special woven fabrics, tufted textile 25%

fabrics, lace tapestries, trimmings,embroidery

8 59 Impregnated coated covered or 25%laminated textile fabrics, textile articlesof a kind suitable for industrial use

9 3006 10 or 60 Knitted or crocheted fabrics 25%

10 63 Other made up textile articles, sets, 25%worn clothing and worn textile articles

LIST-3

1. 6203.42, 6205.20, 6204.62, All goods 100%6206.30, 6105.10, 6212.10,6206.40, 6109.10, 6203.33,

(1) (2) (3) (4)


1189

6109.90, 6110.30, 6204.33,6204.69, 6203.43, 6204.43,6110.20, 6208.92, 6110.90,6204.42, 6106.10, 6204.49,6211.42, 6203.39, 6105.90,6205 90,(except men’s or boy’s shirtsof wool or fine animal hair)6204.39, 6105.20, 6108.22,6204.44, 6106 90, 6203.49,6203.32, 6208.11, 6204.13,6107.11, 6201.93, 6106.20,6108.21

__________________________________________________________________________________________________2. 61 or 62 All goods, other than 75%

those specified inS.No.1 above

____________________________________________________________________________________________________

S.No. Chapter, Heading No. Description of Portion of theor Sub-heading No., goods applied dutyTariff item

(1) (2) (3) (4)

3 6101 20 00 All goods 100%4 6101 30 All goods 100%5 6101 90 All goods 100%6 6102 10 00 All goods 100%7 6102 20 00 All goods 100%8 6102 30 All goods 100%9 6102 90 All goods 100%10 6103 10 All goods 100%11 6103 22 00 All goods 100%12 6103 23 00 All goods 100%13 6103 29 All goods 100%14 6103 31 00 All goods 100%15 6103 32 00 All goods 100%16 6103 33 00 All goods 100%17 6103 39 All goods 100%18 6103 41 00 All goods 100%19 6103 42 00 All goods 100%20 6103 43 00 All goods 100%21 6103 49 All goods 100%22 6104 13 00 All goods 100%23 6104 19 All goods 100%

(1) (2) (3) (4)


1190

24 6104 22 00 All goods 100%25 6104 23 00 All goods 100%26 6104 29 All goods 100%27 6104 31 00 All goods 100%28 6104 32 00 All goods 100%29 6104 33 00 All goods 100%30 6104 39 All goods 100%31 6104 41 00 All goods 100%32 6104 42 00 All goods 100%33 6104 43 00 All goods 100%34 6104 44 00 All goods 100%35 6104 49 All goods 100%36 6104 52 00 All goods 100%37 6104 53 00 All goods 100%38 6104 59 All goods 100%39 6104 61 00 All goods 100%40 6104 62 00 All goods 100%41 6104 63 00 All goods 100%42 6104 69 All goods 100%43 6105 10 All goods 100%44 6105 20 All goods 100%45 6105 90 All goods 100%46 6106 10 00 All goods 100%47 6106 20 All goods 100%48 6106 90 All goods 100%49 6107 11 00 All goods 100%50 6107 12 All goods 100%51 6107 19 All goods 100%52 6107 21 00 All goods 100%53 6107 22 All goods 100%54 6107 29 All goods 100%55 6107 91 All goods 100%56 6107 99 All goods 100%57 6108 11 All goods 100%58 6108 19 All goods 100%59 6108 21 00 All goods 100%60 6108 22 All goods 100%61 6108 29 All goods 100%62 6108 31 00 All goods 100%63 6108 32 All goods 100%64 6108 39 All goods 100%65 6108 91 00 All goods 100%66 6108 92 All goods 100%67 6108 99 All goods 100%68 6109 10 00 All goods 100%

(1) (2) (3) (4)


1191

69 6109 90 All goods 100%70 6110 11 All goods 100%71 6110 12 00 All goods 100%72 6110 19 00 All goods 100%73 6110 20 00 All goods 100%74 6110 30 All goods 100%75 6110 90 00 All goods 100%76 6111 20 00 All goods 100%77 6111 30 00 All goods 100%78 6111 90 All goods 100%79 6112 11 00 All goods 100%80 6112 12 00 All goods 100%81 6112 19 All goods 100%82 6112 20 All goods 100%83 6112 31 00 All goods 100%84 6112 39 All goods 100%85 6112 41 00 All goods 100%86 6112 49 All goods 100%87 6113 00 00 All goods 100%88 6114 20 00 All goods 100%89 6114 30 All goods 100%90 6114 90 All goods 100%91 6115 All goods 100%92 6116 10 00 All goods 100%93 6116 91 00 All goods 100%94 6116 92 00 All goods 100%95 6116 93 00 All goods 100%96 6116 99 All goods 100%97 6117 10 All goods 100%98 6117 80 All goods 100%99 6117 90 00 All goods 100%100 6201 11 00 All goods 100%101 6201 12 All goods 100%102 6201 13 All goods 100%103 6201 19 All goods 100%104 6201 91 00 All goods 100%105 6201 92 00 All goods 100%106 6201 93 00 All goods 100%107 6201 99 All goods 100%108 6202 11 All goods 100%109 6202 12 00 All goods 100%110 6202 13 00 All goods 100%111 6202 19 All goods 100%112 6202 91 All goods 100%113 6202 92 All goods 100%

(1) (2) (3) (4)


1192

114 6202 93 All goods 100%115 6202 99 All goods 100%116 6203 11 00 All goods 100%117 6203 12 00 All goods 100%118 6203 19 All goods 100%119 6203 22 00 All goods 100%120 6203 23 00 All goods 100%121 6203 29 00 All goods 100%122 6203 31 00 All goods 100%123 6203 32 00 All goods 100%124 6203 33 00 All goods 100%125 6203 39 All goods 100%126 6203 41 00 All goods 100%127 6203 42 00 All goods 100%128 6203 43 00 All goods 100%129 6203 49 All goods 100%130 6204 11 00 All goods 100%131 6204 12 00 All goods 100%132 6204 13 00 All goods 100%133 6204 19 All goods 100%134 6204 21 00 All goods 100%135 6204 22 All goods 100%136 6204 23 00 All goods 100%137 6204 29 All goods 100%138 6204 31 00 All goods 100%139 6204 32 00 All goods 100%140 6204 33 00 All goods 100%141 620439 All goods 100%142 6204 41 All goods 100%143 6204 42 All goods 100%144 6204 43 All goods 100%145 6204 44 00 All goods 100%146 6204 49 All goods 100%147 6204 51 00 All goods 100%148 6204 52 00 All goods 100%149 6204 53 00 All goods 100%150 6204 59 All goods 100%151 6204 61 All goods 100%152 6204 62 00 All goods 100%153 6204 63 00 All goods 100%154 6204 69 All goods 100%155 6205 20 00 All goods 100%156 6205 30 00 All goods 100%157 6205 90 All goods 100%158 6206 10 All goods 100%

(1) (2) (3) (4)


1193

159 6206 20 00 All goods 100%160 6206 30 00 All goods 100%161 6206 40 00 All goods 100%162 6206 90 00 All goods 100%163 6207 11 00 All goods 100%164 6207 19 All goods 100%165 6207 21 All goods 100%166 6207 22 00 All goods 100%167 6207 29 00 All goods 100%168 6207 91 All goods 100%169 6207 99 All goods 100%170 6208 11 00 All goods 100%171 6208 19 All goods 100%172 6208 21 00 All goods 100%173 6208 22 00 All goods 100%174 6208 29 All goods 100%175 6208 91 All goods 100%176 6208 92 All goods 100%177 6208 99 All goods 100%178 6209 20 00 All goods 100%179 6209 30 00 All goods 100%180 6209 90 All goods 100%181 6210 10 00 All goods 100%182 6210 20 All goods 100%183 6210 30 All goods 100%184 6210 40 All goods 100%185 6210 50 00 All goods 100%186 6211 11 00 All goods 100%187 6211 12 00 All goods 100%188 6211 20 00 All goods 100%189 6211 32 00 All goods 100%190 6211 33 00 All goods 100%191 6211 39 00 All goods 100%192 6211 41 00 All goods 100%193 6211 42 All goods 100%194 6211 43 00 All goods 100%195 6211 49 00 All goods 100%196 6212 10 00 All goods 100%197 6212 20 00 All goods 100%198 6212 30 00 All goods 100%199 6212 90 All goods 100%200 6213 20 00 All goods 100%201 6213 90 All goods 100%202 6214 10 All goods 100%203 6214 20 All goods 100%

(1) (2) (3) (4)


1194

204 6214 30 00 All goods 100%205 6214 40 00 All goods 100%206 6214 90 All goods 100%207 6215 10 00 All goods 100%208 6215 20 00 All goods 100%209 6215 90 All goods 100%210 6216 00 All goods 100%211 6217 10 All goods 100%212 6217 90 All goods 100%____________________________________________________________________________________________________________

LIST-4 - Omitted

LIST-5

1. All goods other than 100%a) goods mentioned in lists 2 and 3 and inNotifications No. 60/2000-Customs, datedthe 12th May, 2000 and 2/2007-Customsdated the 15th January, 2007.b) goods listed in the Annexure appendedto this notification

ANNEXURE__________________________________________________________________________________________________________S.No Heading No/ Sub-heading No Description of goods

(1) (2) (3)

LIST-1

0801.11, 0801.12 0801.19, 12.03, All goods1513.11, 22.03,22.04, 22.05,22.06, 22.07, 2208, 3006 91 00,39.15, 39.16, 39.17, 39.18, 39.19, 39.20, 39.21,39.22, 39.23, 39.24, 39.25, 39.26, 40.01, 40.03,40.04, 40.05, 40.06, 40.07, 40.08, 40.12, 40.16,40.17, 46.01, 46.02, 48.03,4808.10,4811.21,4811.29, 48.17,48.21, 4823 61 00, 482369 00 4823.60, 50.01, 50.02, 50.03, 50.04,50.06, 50.07, 5308.10, 53.11, 5402 11 10, 540219, 5402.20, 5402.31, 5402.32, 5402.33,5402.51, 5402.52, 5402.61, 5402.62, 54.04,5501.20, 5501.30, 5503.20, 5503.30, 5505.10,5506.20, 5506.30, 56.09, 57.01, 57.02, 57.03,57.04, , 57.05, 61.01, 61.02, 61.03, 61.04, 61.05,61.06, 61.07, 61.08, 61.09, 61.10, 61.11, 61.12,

(1) (2) (3) (4)


1195

61.13, 61.14, 61.15, 61.16, 61.17, 62.01, 62.02,62.03, 62.04, 62.05, 62.06, 62.07, 62.08, 62.09,62.10, 62.11, 62.12, 62.13, 62.14, 62.15, 62.16,62.17

LIST -1A______________________________________________________________________________________________________________

(a) Plastic or similar articles, knitted or crochetedfabrics used for sterile surgical or dental adhesionbarriers, whether or not absorbable and falling under3006 10;(b) carbon or similar copying paper falling undersub-heading 4809 90;(c) tarred, bituminised or asphalted paper andpaperboard falling under 4811 10 00;(d) coconut coir falling under 5305;(e) yarn of nylon or other polyamides or polyesters,single, untwisted or with twist not exceeding 50turns per metre falling under heading 5402;(f) 5607 90 (excluding jute or textile bast fibresof heading 5303);(g) plastic or similar articles used as connectorsfor optical fibres, optical fibre bundles orcables and falling under 8536 70 00

______________________________________________________________________________________________________________

LIST-2 (Omitted)______________________________________________________________________________________________________________


Concessional rate of duty of 7.5% on Tea and Yeast when imported from Sri Lanka under FreeTrade Agreement.[Notfn. No. 60/00-Cus., dt. 12.5.2000 as amended by Notfn. No.126/02, 75/07]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), the Central Government, being satisfied that it is necessary in the public interest so to do herebyexempts goods falling under sub-heading Nos. 0902.10, 0902.20, 0902.30, 0902.40 and [2101.20] 1of theFirst Schedule to the Customs Tariff Act, 1975 (51 of 1975), from so much of the duty of customs leviablethereon under the said First Schedule, as is in excess of the amount calculated at the rate of 7.5 per cent advalorem, subject to the following conditions, namely:-

(1) the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Com-missioner of Customs, as the case may be, in accordance with the Customs Tariff (Determination ofOrigin under the Free Trade Agreement between the Democratic Socialist Republic or Sri Lanka and

S.No Heading No/ Sub-heading No Description of goods

(1) (2) (3)


1196

the Republic of India) Rules, 2000 published with the notification of the Government of India in theMinistry of Finance (Department of Revenue), No. 19/2000-Customs (N.T), dated the 1st March, 2000 thatthe good in respect of which the benefit of this exemption is claimed are of the origin of Sri Lanka;

(2) the exemption shall apply to a Tariff Rate Quota not exceeding 15 million kilograms computed fromthe 1st day of January in any calendar year.

Provided that for the period from the 1st day of March 2000 to the 31st day of December, 2000, theTariff Rate Quota shall not exceed 12.5 million kilograms;

(3) Omitted

(4) the importer follows the procedure as may be specified by the Government of India from time of time.

Explanation : For the purposes of this notification, "calendar year" means the period starting from the 1st dayof January and ending on the 31st day of December of the same year.1Min. of Fin. Cor. dt. 22.5.00


CUSTOMS TARIFF (DETERMINATION OF ORIGIN OF GOODS UNDER THE AGREEMENTON SAARC PREFERENTIAL TRADING ARRANGEMENT) RULES, 1995[Notfn. No. 73/95-Cus (N.T.), dated 7-12-1995 as amended by Notfn. No. 7/97-Cus (N.T.), dt. 1-3-1997].

In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975(51 of 1975), the Central Government hereby makes the following rules, namely :-

1. Short title and commencement. - (1) These rules may be called the Customs Tariff (Determination ofOrigin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995.


2. Application. - These rules shall apply to products consigned from any Contracting State.

3. Definitions. - In these rules, unless the context otherwise requires -

(a) “SAPTA” means the Agreement on SAARC Preferential Trading Arrangement, signed at Dhaka,Bangladesh on the 11th day of April, 1993;

(b) “Contracting State” means any Member State of SAARC listed in Appendix I or Appendix II to thenotification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/97- Customs, dated 1st March,1997;

(c) “Preferential concession”, in relation to any product means the exemption granted under the notifi-cation of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/97 -Customs, dated 1st March, 1997;

(d) Words and expressions used in these rules and not defined, but defined in the Customs Act, 1962 (52of 1962), shall have the meanings, respectively, assigned to them in that Act.


1197

4. Determination of Origin. - No product shall be deemed to be the produce or manufacture of a Contract-ing State unless the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfiedthat the conditions specified in the Schedule to these rules are complied with in relation to such products.

5. Claim at the time of importation. - The importer of the products shall at the time of importation, -

(a) make a claim that the products are the produce or manufacture of the Contracting State from which theyare imported and such products are eligible for preferential concession; and

(b) produce the evidence specified in the Schedule to these rules

THE SCHEDULE(See Rules 4 and 5)

1. Originating products. - Products covered by preferential trading arrangements within the framework ofthe SAPTA imported into the territory of a Contracting State from another Contracting State which areconsigned directly within the meaning of paragraph 5, hereof, shall be eligible for preferential concessionsif they conform to the origin requirements under any one of the following conditions, namely :-

(a) products wholly produced or obtained in the exporting Contracting State as defined in paragraph 2;or

(b) products not wholly produced or obtained, in the exporting Contracting State, provided that the saidproducts are eligible under paragraph 4.

2. Wholly produced or obtained. - Within the meaning of paragraph 1(a) the following shall be consideredas wholly produced or obtained in the exporting Contracting State, namely :-

(a) raw or mineral products extracted from its soil, its water or its seabeds;(b) agricultural products harvested there,(c) animals born and raised there;(d) products obtained from animals referred to in clause (c) above;(e) products obtained by hunting or fishing conducted there;(f) products of sea fishing and other marine products taken from the high seas by its vessels;(g) products processed and/or made on board its factory ship exclusively from products referred toin clause (f) above;(h) used articles collected there, fit only for the recovery of raw materials;(i) waste and scrap resulting from manufacturing operations conducted there;(j) goods produced there exclusively from the products referred to in clauses (a) to (i) above.

3. Not wholly produced or obtained. - (a) Within the meaning of paragraph 1(b), products worked on orprocessed as a result of which the total value of the materials, parts or produce originating from non-Contracting States or of undetermined origin used does not exceed 60 per cent of the f.o.b. value of theproducts produced or obtained and the final process of manufacture is performed within the territoryof the exporting Contracting State shall be eligible for preferential concessions subject to the provisionsof clause (c) of paragraph 3 and paragraph 4;

(b) Sectoral agreements;

(c) The value of the non-originating materials, parts or produce shall be -


1198

(i) the c.i.f. value at the time of importation of materials, parts or produce where this can beproven; or

(ii) the earliest ascertainable price paid for the materials, parts or produce of undeterminedorigin in the territory of the Contracting State where the working or processing takes place.

4. Cumulative rules of origin. - Products which comply with origin requirements provided for in paragraph1 and which are used by a Contracting State as input for a finished product eligible for preferential treatmentby another Contracting State shall be considered as a product originating in the territory of the ContractingState where working or processing of the finished product has taken place provided the aggregate contentoriginating in the territory of the Contracting State is not less than 50 per cent of its f.o.b. value.

5. Direct consignment. - The following shall be considered as directly consigned from the exporting Con-tracting State to the importing Contracting State, namely :-

(a) if the products are transported without passing through the territory of any non-Contracting State;

(b) the products whose transport involves transit through one or more intermediate non-ContractingStates with or without transhipment or temporary storage in such countries :

Provided that -

(i) the transit entry is justified for geographical reason or by considerations related exclusivelyto transport requirements;

(ii) the products have not entered into trade or consumption there; and

(iii) the products have not undergone any operation there other than unloading and reloading orany operation required to keep them in good condition.

6. Treatment of packing. - When determining the origin of products, packing shall be considered as form-ing a whole with the product it contains, unless packing has to be treated separately under the nationallegislation.

7. Certificate of Origin. - Products eligible for preferential concessions shall be supported by a Certificateof Origin, in the form annexed, issued by an authority designated by the government of the exporting Con-tracting State and notified to the other Contracting States in accordance with the Certification Proceduresmentioned below the form annexed.

8. (a) In conformity with Article 15 of the SAPTA and national legislations, any Contracting State mayprohibit importation of products containing any inputs originating from States with which it does not haveeconomic and commercial relations.

(b) Contracting States will do their best to cooperate in order to specify origin of inputs in the Certificate ofOrigin.

9. Review. - These Rules may be reviewed as and when necessary upon request of one-third of the Contract-ing States and may be open to such modifications as may be agreed upon.

10. Special criteria percentage. - Products originating in Least Developed Contracting States can be al-lowed a favourable 10 percentage points applied to the percentage established in paragraphs 3 and 4. Thus,


1199

for paragraph 3, the percentage would not exceed 70 per cent, and for paragraph 4, the percentage would notbe less than 40 per cent.


Concessional rates of duites on goods when imported from SAARC countries under SAARC Prefer-ential Trade Agreement, 1995[ Notfn. No. 105/99-Cus., dt. 10.8.1999 as amended by Notfn. Nos. 135/01, 85/02, 145/02, 13/03, 82/03,43/04, 69/06, 127/06, 121/11].

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Depart-ment of Revenue), No.15/97-Customs, dated the 1st March, 1997, the Central Government, being satisfiedthat it is necessary in the public interest so to do, hereby exempts the goods of the description specified incolumn (2) of the Table hereto annexed and falling under the Chapter, Heading No. or Sub-heading of theFirst Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column(3) of the said Table:-

(a) in the case of goods specified in Part A of the said Table, when imported into India from acountry listed in Appendex I, or

(b) in the case of goods specified in Part B of the said Table, when imported into India from acountry listed in Appendex II.

from so much of that portion of the applied rate of duty of Customs as is specified in the corresponding entryin column (4) of the said Table:

Provided that the importer proves to the satisfaction of the Assistant Commissioner or Deputy Com-missioner of Customs or the Joint Commissioner of Customs, in accordance with the Customs Tariff ((De-termination of Origin of Goods under the Agreement of SAARC Preferential Trading ArrangementRules, 1995 published with the notification of the Government of India in the Ministry of Finance (Depart-ment of Revenue), No.73/95-Customs-(N.T.), dated the 7th December, 1995, that the goods in respect ofwhich the benefit of this exemption is claimed are of the origin of the country listed in the said AppendixI or, as the case may be, Appendix II.

Provided further that the exemption contained in this notification shall not be applicable in the case of(i) Vanaspati;(ii) acrylic yarn,(iii) copper products falling under Chapter 74 and heading 85.44 of the First Schedule to the

Customs Tariff Act, 1975 and(iv) Zinc oxide,when imported from Nepal in excess of the quantities specified in Condition No.3 of the Annexureto notification 40/2002-Customs, dated the 12th April, 2002.

Explanation:- For the purposes of this notification, "applied rate of duty" means the standard rate of dutyspecified in the First Schedule to the Customs Tariff Act (51 of 1975) with respect to the goods specified inthe said Table, read with any other notification for the time being in force, issued in respect of such goodsunder sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), but not including the notificationof the Government of India in the Ministry of Finance (Department of Revenue), Nos.236/89-Customs,


1200

dated the 1st September, 1989, 72/2005-Customs, dated the 22nd July 2005, 67/2006-Customs, dated the30th June, 2006 and 68/2006-Customs, dated the 30th June 2006.

TABLES.No. Description of goods Chapter or Heading No Extent of tariff

or Sub-heading No. concession(percentage ofapplied rate ofduty)

(1) (2) (3) (4)

PART A

1. All goods 07.08, 07.13 10%2. All goods 0802.51.00 and 0802.52.00 10%3. Areca nuts 0802.80 50%4. All goods 0804.10,0804.20 20%5. All goods 0805.10 10%6. Mandarins 0805.20 20%7. Lemons 0805.30 20%8. All goods 0805.90 20%9. All goods 08.06 10%10. All goods 0807.11 20%11. Papaws 0807.20 20%12. All goods 0809.10 10%13. All goods 0813.10 20%14. Pine nuts 0813.40 10%15. All goods 09.07 90%16. All goods 0908.11, 0908.12 00, 0908.21.00 50%

and 0908.22.0017. Coconut milk powder 1106.30 25%18. All goods 1209 30 00 10%18A. Liquorice roots 1211 90 10%19. Plants and parts of 1211.30, 1211.40 or 1211.90 10%

plants used forperfumery, pharmacyor for insecticidal,fungicidal orsimilar purposes

20. Omitted21. Resin Gum and Lac 1301.90 15%22. All goods 1806 (except 1806.10) 50%23. All goods 1905.31 or 1905.32 50%24. All goods 1905.40, 1905.90 10%25. All goods 2008 20 00, 2009 31 00, 2009 39 00, 10%

2009 90 0026. Coconut-vinegar 22.09 10%27. All goods 2501 00 25%


1201

28. All goods 2504.10 50%29. All goods 2504.90 40%30. All goods 26.14 25%31. Coal tar 27.06 10%32. All goods 27.13 10%33. All goods 2801,2803,2804,2805 (except 10%

2805 30 00),2810,2812,2813,2816,2817,2818,2819,2820,2821,2822,2823,2824,2825,2826,2828,2829,2830,2831,2832,2835,2837,2839,2840,2841 (except 2841 50),2842,2847,2848,2849,2850,2853

33A. All goods 2802, 2806 25%34. Other chromates and 2841.50 10%

dichromates excludingchromates of zine or oflead

34A. The following goods, 2852 10%namely:-(i) inorganic compoundsof mercury namely:-(a) Mercury oxides(mercuric oxide);(b) Sulphides andpolysulphides of mercury;(c) Polyphosphates ofmercury;(d) Cyanides,complexcyanides and cyanideoxides of mercury;(e) Fulminates, cyanatesand thiocyanates ofmercury;(f) Chromates,dichromatesor peroxochromates ofmercury;(g) mercury salts ofinorganic acids orperoxides, (includingaluminosilicates, whetheror not chemically defined),(h) Phosphides of mercurywhether or notchemically defined;(i) Carbides, hydrides,nitrides azides, silicides, or

(1) (2) (3) (4)


1202

Borides of mercury;(ii) Organo-mercurycompounds (akin to thosefalling under 2931).

35. All goods 29.01,2902.11,2902.19,2902.50,2902.60, 10%2902.70,2902.90,2903.11,2903.12,2903.29, 2903 31 00, 2903 39, 2903.99,29.06,29.07,29.08,29.09,29.10,29.11,29.12,29.13, 29.14,29.17 (except 2917.32,2917.33 and 2917.34), 29.18,2920 11 00& 2920 19, 29.21,29.22,29.23,29.24,29.25,29.26,29.27,29.28,29.29,29.30,(except2930 50 00 and 2930 90), 29.31,29.32,29.33(except 2933.55 & 2933.59),29.34, 29.35,29.36 (except 2936.23, 2936.24,2936.26&2936.29), 29.37,29.38,29.39 (except2939.11, 2939.19, 2939.91 and 2939.99),29.42

35A. Dithiocarbonates 2930 90 10%(xanthates)

36. All goods 2939.91, 2939.99,29.40 15%36A. All goods 3005, 3006 40 00, 3006 60 10, 10%

3006 60 3036B. Sterile surgical catgut, 3006 10 10%

similar sterile suturematerials and sterile tissueadhesives for surgicalwound closure; sterilelaminaria and sterilelaminaria tents: sterileabsorbable surgical ordental haemostatics(excluding sterile absorbablesurgical or dental yarn andsterile surgical dentaladhesion barriers, whetheror not absorbable)

37. Triple super phosphate 3102.10 10%38. All goods 3105.30 10%39. Mono ammonia 3105.40 10%

phosphate39A. All goods 3213, 3215 10%40. All goods 3301 30, 3305 10%41. Cinnamon leaf oil 3301.90 10%41A. All goods 3405 10%

(1) (2) (3) (4)


1203

42. All goods 35.03 20%43. All goods 3802.10 30%43A All goods 3901 30 00, 3903 19, 3916, 3920 69, 10%

3920 71, 3920 99, 3922 (except3922 10 00)

43B Baths, shower-baths 3922 10 00 10%and wash-basins

44. All goods 4005.99 10%45. All goods 40.06,40.07,40.08,40.09 50%46. All goods 4010.11 15%47. All goods 4010.39 10%48. All goods 4011.20,4011.30,4011.50,40.14,4015.11 50%

4015.19,4016.91,4016.93,4016.9449. All goods 4016.95,4016.99 10%50. Whole bovine skin 41.04 or 41.07 10%

leather, of a unit surfacearea not exceeding 28 sq.feet (2.6 sq. metres)

51. All goods 44.10, 4418.20, 4418.40, 4418.50, 10%4418 60 00, 4418.90

52. Paraquet Panels 4418 71 00, 4418 72 00, 4418 79 00 15%52A All goods 4802 10,4804(except 4804 49 00,4804 10%

51 00 4804 52 00 and 4804 59 00), 4806,4807 00 , 4819, 4820 (except 4820 40 00and 4820 90)

53. All goods 49.01 10%54. All goods 5201, 5205, 5206, 5207 10%55. Rubber slippers 6402.20 10%56. All goods 6406 25%57. Artificial flowers/ 6702.10 10%

plants of plastic58. Artificial flowers/ 6702.90 10%

plants of other material59. All goods 6802, 6803 00 00, 6804, 6809, 10%

6810, 681560. All goods 6814.90 15%61. All goods 69.02,69.03 (except 6903.90) 15%62. All goods 6903.90 25%62A. All goods 6910 10%62B. All goods 7001 00, 7002, 7003, 7004, 7005, 10%

7006 00 00,7007, 7008 00, 7009, 7010,7011, 7013, 7014 00,7016, 7018, 7019

62BA Glass inners for vacuum 7020 00 10%flasks or for other vacuum

(1) (2) (3) (4)


1204

vessels62C. All goods 7103 (except 7103 91 00) 10%63. All goods 7210.12 10%64. All goods 7318.16 15%65. All goods 8402 11 00, 8410 13, 8458 11 00, 20%

8482 80 0066. All goods 8439 99 00, 8449 00, 8452 10, 8452 10%

29 00, 8452 90, 8466 94 00, 8479 90,8480 10 00, 8480 49 00, 8481 80,8482 10, 8482 20, 8482 99 00

67. All goods 8501, 8503 00, 8546 90, 10%8548 10, 8548 90 00

67A. Electro-magnetic lifting 8505 90 00 10%heads

67B. Parts of industrial 8508 70 10%vacuum cleaner

68. All goods 8532.24,8532.30 15%69. All goods 8545.20 20%70. All goods 8708.70 10%70A. All goods 9032 90 00, 9033 00 00 10%71. All goods 9018 39, 9018 41 00, 9018 49 00, 20%

9018 50, 9018 90, 9021 10 00,9021 29 00, 9027 (except 9027 10 00),9028 10 00, 9028 30, 9032 (except9032 90 00)

72. All goods 9403 (except 9403 60 00), 9405, 9406 00 10%73. All goods 9402 10, 9403 60 00 25%74. All goods 9603.10,9603.29,9603.40,96.09 10%75. All goods 9608.10,9613.20 20%76. Gear Box 8708 40 00 10%

PART B

1. All goods 03.01,03.02(except 0302.32),03.03,03.04, 50%03.05 (except 0305.49 and 0305.59),03.06,03.07

1A. All goods 0302.32, 0305.49, 0305.59 75%2. Hilsa fish fillets, dried 0305.31.00, 0305.32.00 and 0305.39.00 60%

or in brine, but notsmoked

3. Hilsa fish, salted but 0305.64.00 and 0305.69 60%not dried or smoked andHilsa fish in brine

3A. All goods 0402.99 25%4. All goods 05.08 50%

(1) (2) (3) (4)


1205

5. Ambergris, castoreum, 0510.00 50%civet and musk

5A. All goods 06.03 25%5B. All goods 0701.90 15%6. All goods 0802 .61. 00 to 0802.90.00 60%6A. All goods 0804.30 75%6B. All goods, other than 0810.70.00 and 0810.90 75%

black, white or redcurrants and gooseberries

7. All goods 0804.50, 0811.90, 0812.90 15%7A. All goods 0904, 0906, and 0910(except 0910.20) 15%7B. All goods 1105.20 15%8. All goods 15 (except 15.20) 50%9. All goods 15.20 60%10. All goods 16 (except 1604.14) 50%10A. All goods 1604.14 75%11. All goods 17 (except 1702.30 and 1703.10) 50%12. All goods 1702.30, 1703.10 60%12.A All goods 1905.31, 1905.32, 1905.40 100%12.B All goods 1905.90 100%13. All goods 20 (except 2001.90, 20.04, 2005.20, 50%

20.07, 2008.19, 2008.20, 2008.99,2009.19, 2009.50, 2009.80 and 2009.90)

13A. All goods 20.04, 2005.20, 20.07, 2008.19, 60%2008.20, 2009.19, 2009.50

13B. All goods 2001.90, 2009.80, 2008.99, 2009.90 75%13C. All goods 2103.20 25%13D. All goods 21.05 15%13E. All goods 2201.10 75%14. All goods 2202.10 60%15. All goods 2301.20 50%16. All goods 2707.40 60%17. All goods 2905.45 60%18. All goods other than 3001, 3002, 3003, 3004 31, 100%

sterile absorbable 3004 39, 3004 40, 3004 90,surgical or dental yarn 3006 (except 3006 50 00,and sterile surgical 3006 70 00, and 3006 92 00)or dental adhesionbarriers, whether ornot absorbable

18A. Goods containing 3004 32 00 100%adrenal cortical

(1) (2) (3) (4)


1206

hormones18B. All goods 3004 10, 3004 50, 3005, 3006 50 00, 50%

3006 70 00, 3006 92 0018C Sterile absorbable surgical 3006 10 50%

or dental yarn and sterilesurgical or dental adhesionbarriers, whether or notabsorbable, other thanthose made up of knittedand crocheted fabrics

18D. All goods 3006 91 00 50%19. All goods 3004 20,3004 32 00 60%20. All goods 31.01,31.02 100%21. All goods 32 (except 3208.10,3208.20,32.09 and 50%

32.10)22. All goods 3208.10,3208.20,32.09 and 32.10 60%23. All goods 3304 10 00, 3304 30 00, 3304 91, 100%

3305,3306, 3307 (except 3307 41 00)23A. All goods 33.01, 33.02 50%24. All goods 3303, 3307 41 00 60%24A. All goods 3304 20, 3304 99, 75%25. All goods 3401.11, 3401.19 100%26. All goods 34 (except 3401.11, 3401.19 and 3401.20) 50%26A. All goods 3401.20 100%27. All goods 35 50%28. All goods 39.14,39.15,39.16,39.17, (except 50%

3917.22,3917.23,3917.29 and 3917.31),39.18,39.19,39.20,39.21,39.22,39.23,3924.90,39.25,39.26

29. All goods 3917.22,3917.23,3917.29,3917.31,3924.10 60%30. All goods 4202 32, 4202 39, 4202 92 00, 4202 99 00 100%30A. All goods, other than 42.01, 4202.11, 4202.12, 4202.19, 42.05, 50%

articles of leather or of 42.06composition leather, ofa kind used in machineryor mechanical appliancesor for other technical uses

31. All goods 4202 22, 4202 29, 4202 91 60%31A. All goods 4202.21, 4202.31, 42.03 75%31B. Articles of leather or of 4205 60%

composition leather, of akind used in machinery ormechanical appliances orfor other technical uses

32. All goods 44.01,44.02,44.03,44.04,44.05,44.06, 50%44.07,44.08,44.09,44.11,44.12,44.13,

(1) (2) (3) (4)


1207

44.15,44.16,44.17,44.18,44.1933. All goods 4410.90 60%34. All goods 48.01,48.10,48.19,48.22 50%35. All goods 48.02,48.04,48.05,48.08 60%36. All goods 49.01,49.03,49.05,49.06,49.08 50%37. Stock, shares and bond 49.07 60%

certification and similardocuments of title;cheque forms

38. All goods, other than 52.01,52.02,52.03,52.04,52.05,52.06, 50%3-thread or 4-thread twill 52.07,52.08 (except 5208.12,5208.13,including cross-twill 5208.41,5208.42 and 5208.43) 52.09,52.10,unbleached woven fabrics 52.11,52.12of cotton, containingless than 85% by weight ofcotton, mixed mainly orsolely with man-made fibres,weighing not more than200g/m2

39. All goods 5208.12,5208.13,5208.41,5208.42, 60%5208.43

39A. 5210 19 00 3-thread or 4-thread twill including 60%cross-twill unbleached woven fabrics ofcotton, containing less than 85% by weightof cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m2

40. All goods 53 (except 53.07 and 53.10) 50%41. All goods 53.07.53.10 60%42. All goods 54.01,54.02 (except 5402.20),54.03, 50%

54.04,54.05,54.06,54.07 (except5407.10,5407.20 and 5407.30),54.08

43. All goods 5402.20,5407.10,5407.20,5407.30 60%44. All goods 56 50%45. Of jute and other textile 5607 90 60%

bast fibres of heading5303

46. All goods 5702.39 60%47. All goods 58 (except 5802.19,5802.20 and 5802.30) 50%48. All goods 5802.19,5802.20,5802.30 60%49. All goods 61.01, 61.02, 6103.31, 61.04 50%

(except 6104.32,6104.33 and 6104.39),6105.10,61.06,6108.31,6108.32,6108.39,6108.91,6108.92,6108.99,6109.90,61.10 (except 6110.90),61.12 (except 6112.11 and

(1) (2) (3) (4)


1208

6112.20), 61.15,61.16, 61.1749A Ensembles of wool or 6103 29 90 50%

fine animal hair49B Of wool or fine animal 6111 90 90 50%

hair49C Of wool or fine animal 6114 90 90 50%

hair50. All goods other than 6103 (except 6103 31 00), 6104 32 00 60%

those listed at S. Nos. 6104 33 00, 6104 39, 6105 20, 6105 90,49A, 49B and 49C 6107, 6108 11, 6108 19, 6108 21 00, 6108above 22, 6108 29, 6109 10 00, 6110 90 00, 6111,

6112 11 00, 6112 20, 6113 00 00, 611451. All goods 62.01,62.02,6203.11,6203.22, 50%

6203.31,62.04 (except 6204.32,6204.33and 6204.39),62.05.62.06,6207.22,62.08(except 6208.11 and 6208.19), 6209.10,6209.20,62.14 (except 6214.10),62.15,62.16,62.17

51A Ensembles of wool or 6203 29 00 50%fine animal hair

52. All goods, other than 62.03 (except 6203.11,6203.22 and 60%men’s or boy’s ensembles 6203.31), 6204.32,6204.33,6204.39,of wool or fine animal 62.07 (except 6207.22),6208.11,6208.19,hair or babies’ garments 6209.30,6209.90,62.10,62.11,62.12,62.13and clothing accessoriesof wool or fine animal hair

53. All goods 63.01,6302.21,6302.22,63.03,6304.19, 50%6304.92,6304.93,6304.99,6305.32,63.06,63.07,63.08,63.09,63.10

54. All goods 63.02 (except 6302.21 and 6302.22), 60%6304.11,6304.91,63.05 (except 6305.32)

55. All goods 64.01,6402.20,6403.20, 6403.59, 6404.11, 60%64.05 (except 6405.90)

55A. All goods, other than 6402.19, 6403.99, 6404.19, 6404.20 75%footwear made on a base 6405.90or platform of wood, nothaving an inner sole or aprotective metal toe-cap

55B All goods, other than 6402 99 60%footwear incorporating aprotective metal toe-cap

55C Footwear made on a base 6403 91 or 6403 99 75%or platform of wood, nothaving an inner sole or aprotective metal toe-cap.

(1) (2) (3) (4)


1209

56. All goods 6402.12,6402.91,6403.12 50%6403.19,6403.40,6403.51,6403.91,64.06

56A. Other footwear incorpo- 6402 99 50%rating a protective metaltoe-cap

57. All goods 66 50%57A. All goods 6702.10 100%57B. All goods 6702.90 100%58. All goods 69 (except 69.07, 69.08, 69.10, 69.11, 50%

and 69.12)58A. Ceramic connectors for 8536 70 00 50%

optical fibres, bundlesor cables

59. All goods 69.12 60%59A. All goods 69.07, 69.08, 69.10, 69.11 75%60. All goods 73 50%60A. All goods 7408.11, 7408.19 100%61. All goods 74.04 60%62. All goods 7610.10, 7610.90 100%63. All goods 83 50%64. All goods 84.02,84.03,8407.32,8407.33,8407.34 50%

84.08,8409.91,84.10 (except 8410.13),84.15 (except 8413.40), 8414.10,8414.60,84.16,84.17,84.19 (except 8419.11and 8419.19), 84.21 (except 8421.21and 8421.39),84.25 (except 8425.42),8433.52,8433.53,8433.60,8433.90,84.38,84.39, 84.42 (except 8442.50),84.74 (except 8474.39),84.75,84.77,8478.10

65. Electric fan 8414.51 60%66. Printing type, block, 8442.50 50%

plates, cylinders andother printingcomponents

67. All goods 8504 21 00, 8504 22 00, 8504 31 00, 100%8504 32 00, 8504 33 00, 8504 34 00

67A. Static convertor-UPS 8504.40 100%67B. Dry cell battery 8506.90 100%67C. Plastic cabinet of 8529.90 100%

television67D. All goods 8544 11, 8544 19, 8544 49, 8544 60 100%

67E. Carbon Rod UM-1, 8545.90 100%UM-2, UM-3

(1) (2) (3) (4)


1210

68. All goods 85 (except 8504.33, 8504.34, Static 50%convertor-UPS falling under 8504.40,Dry cell battery falling under 8506.90.Plastic cabinet of television fallingunder 8529.90, 8544.60, Carbon RodUM-1, UM-2, UM-3 falling under8545.90, 8504.10, 8504.21,8504.22, 8504.31, 8504.32, 8507.10,8507.20, 8507.90, 8539.10, 8539.21,8539.22, 8539.29, 8539.31, 8539.39,8539.90, 8544.11, 8544.19, 8544.49

68A. All goods 8504 10, 8507 10 00, 8507 20 00, 60%8539 10 00, 8539 21, 8539 29,8539 31, 8539 39, 8539 90

68B. All goods 8507.90, 8539.22 75%68C. All goods 8703.23, 8703.33, 8704.21, 8704.31 15%69. Automatic regulating or 9032.89 100%

controlling instruments69A. All goods 90 (except Automatic regulating or 50%

controlling instruments fallingunder 9032.89)

70. All goods 91 (except 9105.91) 50%71. Electrically operated 9105.91 50%

clocks72. All goods 9403.30, 9403.40, 9403.50, 9403.60 100%72.A All goods 94 (except 94.03) 50%72B. All goods 9403.10, 9403.20, 9403.70, 9403 81 00, 100%

9403 89 00, 9403.9073. Wheeled toys designed 9503 60%

to be ridden by children74. Dolls representing only 9503 60%

human beings whetheror not dressed

75. All goods 96 (except 9607.11 and 9607.19) 50%75A. All goods 9607.11, 9607.19 75%_________________________________________________________________________________________

(1) (2) (3) (4)


1211

APPENDIX I__________________________________________________________________________________________

S.No. Country_________________________________________________________________________________________

(1) (2)____________________________________________________________________________________________

1. Bangladesh2. Bhutan3. Maldives4. Nepal5. Pakistan6. Sri Lanka

______________________________________________________________________________________________

APPENDIX II_________________________________________________________________________________________

S.No. Country___________________________________________________________________________________________

(1) (2)____________________________________________________________________________________________

1. Bangladesh2. Bhutan3. Maldives4. Nepal

____________________________________________________________________________________________


Exemption to specified goods when imported from Nepal under the treaty of Trade between hisMajesty's Govt. of Nepal and Govt. of India.[Notfn. No.104/10-Cus., dt.1.10.2010 ]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance(Department of Revenue) No. 94/2010 –Customs dated the 15th September, 2010, published in the Gazetteof India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 761 (E) dated the 15th Sep-tember, 2010, except as respects things done or omitted to be done before such supersession, the CentralGovernment, being satisfied that it is necessary in the public interest so to do, hereby exempts goods speci-fied in column (2) of the Table below, when imported into India from Nepal, from the whole of the duty ofcustoms leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), subject tothe conditions, if any, specified in the Annexure to this notification, the condition number of which ismentioned in the corresponding entry in column (3) of the said Table:


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TABLE_________________________________________________________________________________________________S.No Description of goods Condition No._________________________________________________________________________________________________(1) (2) (3)_________________________________________________________________________________________________

1. (i) Agricultural, horticultural, floricultural and forest produce; 1(ii) Minerals which have not undergone any processing;(iii) Rice, pulses, flour, atta, bran and husk;(iv) Timber;(v) Jaggery (gur and shakkar);(vi) Livestock, poultry bird and fish;(vii) Bees, bees-wax and honey;(viii)Raw wool, goat hair ,bristles and bones as are used in the manufacture of bone-meal;(ix) Milk, home-made products of milk and eggs;(x) Ghani-produced oil and oil-cakes;(xi) Herbs, Ayurvedic and herbal medicines including essential oils and

its extracts;(xii) Articles produced by village artisans as are mainly used in villages;(xiii)Akra(xiv) Yak tail;(xv) Stone aggregate, boulder, sand and gravel;

2. All manufactured goods other than the following, namely: - 2(i). Alcoholic liquors or beverages and their concentrates except industrial spirits;(ii). Perfumes and cosmetics with non-Nepalese or non-Indian brand names;(iii). Cigarettes and tobacco;(iv). Vegetable fats (Vanaspati);(v). Acrylic yarn;(vi). Copper products falling under Chapter 74 and heading 85.44 of the

First Schedule to the said Customs Tariff Act, and(vii). Zinc Oxide .

3. (i). Vegetable fats (Vanaspati); 2 and 3(ii). Acrylic yarn;(iii). Copper products falling under Chapter 74 and heading 85.44 of the

First Schedule to the said Customs Tariff Act, and(iv). Zinc oxide.

_________________________________________________________________________________________________


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ANNEXURE_________________________________________________________________________________________________Condition No Condition_________________________________________________________________________________________________1. If the goods are wholly produced in Nepal._________________________________________________________________________________________________2 (A)

(1) The goods are manufactured in Nepal wholly from Nepalese materials orIndian materials orNepalese and Indian materials. The following products shall be consideredas wholly produced or manufactured in Nepal for this purpose -

(i) Raw materials or mineral products extracted from soil, water, riverbed orbeneath the riverbed in Nepal.

(ii) Products taken from the sea bed, ocean floor or sub-soil thereof beyond thelimits of national jurisdiction of Nepal, provided it has the exclusive rightsto exploit that seabed, ocean floor or sub soil thereof, in accordance withthe provisions of the United Nation’s Convention on the Law of the Sea(UNCLOS).

(iii) Used articles collected in Nepal, fit only for the recovery of raw materials.(iv) Waste and scrap resulting from manufacturing operations conducted in

Nepal.Or,(2) (a) The goods involve a manufacturing process in Nepal that brings about a

change in classification, at four digit level, of the Harmonized Commodi-ties Description and Coding System, different from those, in which all thethird country origin materials used in the manufacture of such goods areclassified and the manufacturing process is not limited to insufficient work-ing or processing as indicated in the illustrative list below:

(i). operations to ensure the preservation of articles in good condition duringtransport and storage (for example, ventilation, spreading out, drawing,chilling, placing in salt, sulphur-dioxide or other aqueous solutions, re-moval of damaged parts and like operations);

(ii). operations consisting or removal of dust, sifting or screening, sorting, clas-sifying, matching (including the making up of sets), washing, painting,cutting up;

(iii). changes of packing and breaking up and assembly of consignments;(iv). slicing, cutting, slitting, re-packing, placing in bottles or flasks or bags or

boxes or other containers, fixing on cards or boards etc., and all other pack-ing or re-packing operations;

(v). the affixing of marks, labels or other like distinguishing signs on articles ortheir packaging;

(vi). mixing of articles, whether or not of different kinds, where one or morecomponents of the mixture do not meet the conditions laid down in para 1(b) of Protocol to the Article V of the Treaty of Trade between the Govern-


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ment of Nepal and the Government of India to enable them to be consid-ered as manufactured or produced or made in Nepal;

(vii). assembly of parts of an article to constitute a complete article;(viii). a combination of two or more operations specified in (i) to (vii) above.and,

(b) the total value of materials, parts or produce originating from countriesother than Nepal or India or of undetermined origin used does not exceed70% (seventy percent) of the FOB price of the articles produced, and thefinal process of manufacturing is performed within the territory of Nepal.

Explanation:-For the purpose of this notification, the total value of materials, parts orproduce originating from countries other than Nepal or India shall be the CIF value at thetime of importation of materials, parts or produce, at the point of entry in Nepal, wherethis can be proven to the satisfaction of Deputy Commissioner of Customs or the Assis-tant Commissioner of Customs as the case may be, or the earliest ascertainable price paidfor the materials, parts or produce of undetermined origin in the territory of the Contract-ing Party where the working or processing takes place.(B) The importer produces a certificate of origin in the Form annexed hereto,duly certified by an agency designated by the Government of Nepal, in respect of theconsignment, to the satisfaction of the Assistant Commissioner of Customs or DeputyCommissioner of Customs, as the case may be, that such goods have in fact been manu-factured in Nepal.

FORM OF CERTIFICATE OF ORIGIN

Certificate of origin for exports free of Customs duties under the Treaty of Tradebetween the Government of Nepal and the Government of IndiaReference No. ________________1. Articles consigned from (Exporter’s business name, address):2. Articles consigned to (Consignee’s name, address):3. Means of transport and route:4. Item number (HS Tariff Line):5. Marks and number of packages:6. Description of Articles :7. Gross weight or other quantity :8. Number and date of Invoice together with value:9. FOB value of the articles manufactured in Nepal :10. (i) Whether articles are manufactured in Nepal under Para 1(a) of the Proto-

col to Article V of the Treaty of Trade - (Yes/No):(ii) If articles are manufactured in Nepal under Para 1 (b) (i) and (ii) of theProtocol to Article V of the Treaty of Trade:(A) CIF value of materials, parts or produce originating from Non-Contract-ing Parties (i.e. other than Nepal and India ) at the point of entry in Nepal :-(B) Value of materials, parts or produce of undetermined origin:-

11. Percentage of the sum of the value of column 10(ii) (A) and (B) to the valueof column 9:

_________________________________________________________________________________________________Condition No Condition_________________________________________________________________________________________________


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12. Declaration by the exporter:The undersigned hereby declares that the details furnished above are correct,that the articles are produced in Nepal and that they comply with the Rules ofOrigin specified in the Treaty of Trade between the Government of Nepal andGovernment of India.

_____________________(Place and Date, Signature of authorised signatory)

13. Certification:It is certified that the articles herein referred to are eligible for preferentialtreatment as per provisions of the Treaty of Trade between Government ofNepal and the Government of India. It is further certified that:

1. The articles have been manufactured in Nepal at a factory situated at _____(name of place/district) by M/s. ___ (name of the company).

2. The articles involve manufacturing activity in Nepal and that the manufactur-ing activity satisfies the criteria given in the Protocol to Article V of the Treatyof Trade.

3. The articles in question are not products of third country origin.*For the Government of Nepal

(Place and date, Signature and Stamp of Certifying Authority)*For the purpose of the above Item No. 3, the articles which have undergone a manufac-turing process in Nepal as defined in the Protocol to Article V of the Treaty shall not betreated as product of third country origin.14. For official use of Indian Customs:The consignment has been examined and allowed to be imported into India as it com-plies with the provisions as stipulated under Article V of the Treaty of Trade between theGovernment of Nepal and Government of India.

________________________Signature and Seal of the

Certifying Authority.3 (A) The exemption shall apply only to a specified quantity of imports, not exceeding:-

(i). 100,000 MT in case of Vegetable fats (Vanaspati);(ii). 10,000 MT in case of Acrylic yarn;(iii). 10,000 MT in case of Copper products falling under Chapter 74 and heading

85.44 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and(iv). 2,500 MT in case of Zinc Oxide;in a time period, which shall commence from the 6th day of March of a givencalendar year and end on the 5th day of March of the succeeding calendar year.

(B) The imports shall be permitted only through the land customs stations atKakarbhitta/Naxalbari, Biratnagar/Jogbani, Birganj/Raxaul, Bhairwaha/Nautanwa, Nepalgunj/NepalgunjRoad and Mahendranagar/Banbasa.

(C) The importer shall follow the procedure as may be specified by the Governmentof India from time to time.

_________________________________________________________________________________________________Condition No Condition_________________________________________________________________________________________________


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GENERAL EXEMPTION NO. 83Concessional rate of Customs duty on specified goods manufactured by SSI units of Nepal whenimported into India.[Notfn. No. 85/98-Cus., dt 5.11.1998 as amended by Notfn. No. 41/02,126/06

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962(52of 1962) and in supersession of the notification of the Government of India, in the Ministry ofFinance (Department of Revenue) No.3/97-Customs dated the 16th January, 1997, the CentralGovernment, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of thedescription specified in the Annexure below (hereinafter referred to as the specified goods) upto the value ofclearances specified in column (2) of the Table below, (hereinafter referred to as the said Table) from somuch of the duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) as is inexcess of the amount calculated at the rate specified in the corresponding entry in column (3) of the saidTable when imported into India from Nepal.

TABLES.NO. CLEARANCES RATE OF DUTY

1. First clearances upto an aggregate value not Sixty per cent of normalexceeding Indian rupees fifty lakh in a financial year. rate of duty.

2. Clearance upto an aggregate value not exceeding Eighty per cent of the normalfifty lakh rupees immediately following the rate of duty.clearances specified against S.No.1 above duringthe same financial year.

Note: If any imports have taken place before the issue of this Notification under Notification No.3/97-Customs dated 16th January,1997, whether at nil rate or otherwise, or under any other notification,such imports shall be taken into account for computing the limit of fifty lakh rupees for S.No.1above.

2. The exemption contained in this Notification shall be admissible to goods,-i) manufactured in Nepal by small scale units which are eligible to be referred to as small

scale units under the Nepal Industrial Policy of 5th December, 2001;ii) imported into India; andiii) Subject to a certificate, as appended to this notification, duly signed by an authorized signa-

tory on behalf of His Majesty's Government of Nepal, which is to be produced at the time ofimport.

3. The exemption contained in this notification shall apply only subject to the following conditions,namely:-

(i) where a manufacturer clears the specified goods from one or more factories, the exemptionin his case shall apply to the total value of clearances mentioned against each of the serialnumbers in the said Table, and not separately for each factory;


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(ii) where the specified goods are cleared by one or more manufacturers from a factory, theexemption shall apply to the total value of clearances mentioned against each of the serialnumbers in the said Table and not separately for each manufacturer;

(iii) the aggregate value of clearances of all goods by a manufacturer from one or more facto-ries, or from a factory by one or more manufacturers, has not exceeded Indian Rupees threehundred lakhs in the preceding financial year.

4. The exemption contained in this Notification shall not apply to specified goods, bearing a brandname or trade name (registered or not) of a person other than the said manufacturer in Nepal.

5. For the purpose of computing the aggregate value of clearances under this notification, the follow-ing clearances shall not be taken into account, namely:-

(a) clearances which are chargeable to 'NIL' rate of duty leviable under section 3 of the Cus-toms Tariff Act, 1975 (51 of 1975) or which are exempt from the whole of such duty underany other notification (not being a notification where exemption from the whole of suchduty is granted based upon the value or quantity of clearances made in a financial year);

(b) clearances bearing a brand name or trade name (registered or not) of another person, whichare ineligible for grant of exemption in terms of provisions of paragraph 3 of this Notifica-tion;

(c) clearances of specified goods which are used as inputs for further manufacture of any speci-fied goods, within the factory of production of specified goods;

(d) clearances of strips of plastics used within the factory of production for weaving of fabricsor for manufacture of sacks or bags made of polymers of ethylene or propylene.

EXPLANATION:

(i) For the purposes of this notification "value" shall mean the price declared in the invoice ofthe manufacturer or factory, in terms of Indian Rupee, as indicated in the certificate ap-pended to this notification.

(ii) "brand name" or "trade name" shall mean a brand name or trade name, whether registeredor not, that is to say, a name or a mark, such as symbol, monogram label, signature orinvented word or writing which is used in relation to such specified goods for the purposeof indicating or so as to indicate a connection in the course of trade between such specifiedgoods and the person using such name or mark with or without any indication or the identityof that person.

Certificate for exports from Nepal for claiming concessional rate of Additional duties of Customsunder the Treaty of Trade between His Majesy's Government of Nepal and the Government of India.

1. Goods consigned from (Exporter's business name, address)2. Goods consigned to (Consignee's name, address)


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3. Means of transport and route4. Number and date of invoice5. Description of goods6. Value of the goods (in Indian Rupees)7. Item Number (HS Tariff heading No.)8. Marks and number of packages9. Gross weight or other quantity10. Value of clearances (in Indian Rupees) by the manufacturing factories upto the date of invoice at Sr.

No.411. Value of clearances in the preceding financial year.12. Declaration by the exporter.

The undersigned hereby declares that the details furnished above are correct and that the goodsspecified herein are manufactured in Nepal.

Date & Place (Signature of Authorised Signatory)

Certification

(i) The articles described in Invoice No.................. dated .......................... have been manufactured inNepal at a factory situated at ................... (name of the place/district) by M/s................................................................ (name of the company).

(ii) The articles involve manufacturing activity in Nepal and that the manufacturing activity consists ofconverting ........................ (major inputs) into ................................. (Output) through a process con-sisting of ................................................. (brief description of manufacturing process).

(iii) The value of clearances effected (a) by a manufacturer from one or more factories or (b) from afactory by one or more manufacturers, in the preceding financial year did not exceed the equivalentof Indian Rupees 300 lakhs.

(iv) The value of clearances including this consignment in respect of the Factory at Sl. No.(i) does notexceed the equivalent of Indian Rupees 50 lakhs/Indian Rupees 100 lakhs (delete whichever is notapplicable).

(v) That the goods satisfy all the conditions laid down in Notification. No. 85/98 - Cus. dated 5.11.1998.

For his Majesty's Government of Nepal(Signature & Stamp of Certifying Authority)

Place & dateANNEXURE

1.1 All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) otherthan the following, namely:-


1219

(i) all goods falling under heading No.21.06 and sub-heading Nos.2101.10 and 2101.20;

(ii) all goods falling under Chapter 24 of the said Schedule (other than unbranded chewing tobacco andpreparations containing chewing tobacco, falling under Heading No.24.04 of the said Schedule);

(iii) all goods falling under heading No.25.04;

(iv) sandalwood oil, all goods falling under heading Nos.33.04 and 33.05 and sub-heading Nos.3307.10,3307.20, 3307.31, 3307.39, 3307.50 and 3307.90;

(v) all goods falling under heading No.36.05;

(vi) all goods falling under heading Nos.37.01, 37.02, and sub-heading No.3703.10;

(vii) strips of plastics intended for weaving of fabrics or sacks, polyurethane foam and articles or poly-urethane foam; falling under Chapter 39;

(viii) all goods falling under heading No.40.05 (except rubber solution or vulcanising solution), and sub-heading No.4006.10 and plates, sheets and strips falling under heading No.40.08, for resoling orrepairing on retreading rubber tyres;

(ix) all goods falling under Chapter 51 of the said Schedule other than those falling under sub-headingNos.5105.30 and 5105.40 and Heading Nos.51.06, 51.07, 51.08, 51.09, 51.10 and 51.11 (exceptwoven fabrics of wool falling under heading Nos.51.10 or 51.11) and under 51.12;

(x) all goods falling under Chapter 52 of the said Schedule other than goods falling under HeadingNos.52.04;

(xi) all goods falling under Chapter 53 of the said Schedule except goods falling under Heading Nos.53.01,53.02, 53.04, 53.05, 53.08 (other than goods fallling under sub-heading No.5308.14), 53.11 (otherthan woven fabrics of ramie);

(xii) all goods falling under Chapter 54 of the said Schedule except goods; falling under HeadingNos.54.01;

(xiii) all goods falling under Chapter 55 of the said Schedule except goods falling under Heading Nos.55.05,55.08 and shoddy yarn manufactured from used or new rags falling under heading No.55.09 or55.10;

(xiv) all goods falling under Chapter 56 of the said Schedule except goods falling under Heading Nos.56.01,56.02, 56.03, 56.04, 56.05 (other than of man-made filaments), 56.07 (other than of jute), 56.08 and56.09;

(xv) all goods falling under Chapter 57 of the said Schedule;

(xvi) all goods falling under Chapter 58 of the said Schedule except goods falling under Heading Nos.58.03,58.06, 58.07, 58.08, uncut grey (un-processed) woven weft pile fabrics of cotton manufactured


1220

from grey unprocessed cotton yarn falling under sub-heading No.5801.21, fabrics of cotton or man-made fibres falling under sub-heading No.5802.51, and unprocessed cotton terry towelling fabricsfalling under sub-heading No.5802.21;

(xvii) all goods falling under Chapter 59 of the said Schedule except goods falling under Heading Nos.59.01,59.05, 59.06, 59.08, 59.09, 59.10, 59.11 and textile fabrics coated or laminated with preparations oflow-density polyethylene;

(xviii) all goods falling under Chapter 60 of the said Schedule except goods falling under sub-headingNo.6002.10 and fabrics of cotton man-made fibres not subjected to any process fallling under head-ing Nos.60.01 or 60.02;

(xix) all goods falling under Chapter 61 of the said Schedule;

(xx) all goods falling under Chapter 62 of the said Schedule;

(xxi) Blankets of wool falling under Chapter 63 of the said Schedule;

(xxii) all goods falling under heading Nos.72.06, 72.07, 72.18, 72.24, cold rolled stainless steel pattis/pattas falling under Chapter 72; ingots and billets of non-alloy steel falling under sub-headingNos.7206.90 and 7207.90 and hot re-rolled products of non-alloy steel, falling under sub-headingNos.7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90,7215.90, 7216.10 and 7216.90, on which the duty of excise is paid under section 3A of the CentralExcise Act, 1944 (1 of 1944);

(xxiii) all goods falling under heading, sub-heading Nos. 74.03, (excluding cast brass bars/rods of a lengthnot exceeding 3 feet, and brass billets weighing upto 5 kilograms, falling under sub-headingNo.7403.21, 7407.11, 7407.12, 7408.11, 7408.21, 74.09, copper circles, whether or not trimmed;

(xxiv) aluminium circles, whether or not trimmed, falling under Chapter 76;

(xxv) all goods falling under heading Nos.85 21, 85 28; other than input or output units, whether or notcontaining storage units in the same housing;

(xxvi) refrigerating and airconditioning appliances and machinery and parts and accessories thereof fall-ing under Chapter 84, 85 or 90;

(xxvii) all goods falling under heading Nos.87.01, 87.02, 87.03, 87.04, 87.05, 87.06, and 87.11 (other thanpowered cycles and powered cycle rickshaw (powered cycle or powered rickshaw means a me-chanically propelled cycle or, as the case may be, mechanically propelled cycle rickshaw), whichmay also be peddled, if any necessity arises for so doing);

(xxviii) all goods falling under heading Nos.91.01 or 91.02;

(xxix) all goods falling under sub-heading Nos.9605.10.


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Exemption to specified goods when imported into India from Nepal:[Notfn. No.56/2006-Cus., dt. 7.6.2006.]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafterreferred to as the said Act), the Central Government, on being satisfied that it is necessary in the publicinterest so to do, hereby exempts the goods, description of which is specified in column (2) of the Tablebelow and falling within the First Schedule to the said Act, when imported into India from Nepal, from thewhole of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Act,subject to the condition that the said goods are wholly produced in Nepal.

Table

S.No Description of goods

(1) (2)

1. Agricultural, horticultural and forest produce and minerals which have not undergone any process-ing.

2. Rice, pulses and flour3. Timber4. Jaggery (gur and shakkar)5. Animals, birds and fish6. Bees, bees-wax and honey7. Raw wool, goat hair and bones as are used in the manufacture of bone-meal8. Milk, home-made products of milk and eggs.9. Ghani-produced oil and oil-cakes.10. Ayurvedic and herbal medicines.11. Articles produced by village artisans as are mainly used in villages.12. Yak tail.13. Akra.


Omitted


Exemption to specified goods imported from Bhutan, Nepal, Bangladesh and China[ Notfn. No. 38/96-Cus., dt. 23.7.1996 as amended by 70/06, 41/12]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), the Central Government, being satisfied that it is necessary in the public interest so to do, herebyexempts goods specified in column (2) of the Table hereto annexed and falling within the First Schedule orthe Second Schedule, as the case may be, of the Customs Tariff Act, 1975 (51 of 1975), from the whole ofthat duty of customs leviable thereon under the said Customs Tariff Act, which is specified in the corre-sponding entry in column (3) of the said Table.

GENERAL EXEMPTION NO. 84, 85 & 86

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TABLES.No. Description of goods Duty

(1) (2) (3)

1. (a) Goods of Bhutanese or Indian origin imported Duty of customsfrom Bhutan into India; leviable thereon under

the First Schedule tothe Customs

(b) Goods imported into India from a foreign country Tariff Act, 1975, andfor the purpose of export to Bhutan; Additional duty

leviable thereon undersection 3 of the saidAct.

(c) Goods imported into India from a foreign countryfor the purpose of export to Nepal;

(d) Goods imported into India from Bhutan for thepurpose of export to a foreign country;

(e) Goods imported into India from Nepal for thepurpose of export to a foreign country;

(f) Semi-tanned cow hides, low grammage paper,kapok and handloom products, when importedinto India from Bangladesh;

(g) Goat skin, sheep skin, horses, goats, sheep,wool, butter, common salt, raw silk, yak tail,yak hair, china clay, borax, szaibelyite, goatcashmere, Readymade Garments, Shoes,Quilt/Blanket Carpets and Local HerbalMedicines when imported into India fromChina through Gunji in Pithoragarh district ofUttaranchal along the Gunji Pulan (Tibet) landroute or through village Namgaya Shipkila inKinnaur district of Himachal Pradesh along theNamgaya-Shipkila-Shipki Jui Jiuba land routeor through Sherathang land route betweenSherathang in the East Sikkim district of Sikkimin India and Renqinggang in the Tibet AutonomousRegion of China through Nathula Pass.

2. (a) Goods of Bhutanese or Indian origin exported from Duty of customsIndia to Bhutan; leviable thereon

under the Second(b) Goods imported into India from Bhutan for the Schedule to the

purpose of export to a foreign country and all Customs Tariff Act;


1223

goods imported into India from a foreigncountry for the purpose of export to Bhutan,when Exported to the foreign country or, asthe case may be, to Bhutan;

(c) Goods imported into India from Nepal forthe purpose of export to a foreign countryand all goods imported into India from aforeign country for the purpose of export toNepal, when Exported to the foreign countryor, as the case may be, to Nepal.


Exemption to specified goods when imported into India from the Union of Myanmar[Notfn. No.9/95-Cus., dt.6.3.1995 as amended by Notfn. Nos.101/95 and 24/02, 62/10

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs, Act, 1962 (52of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, herebyexempts each of the goods specified in column (2) of the Table annexed hereto when imported into Indiafrom the Union of Myanmar from so much of that portion of the duty of customs leviable thereon which isspecified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of 5 per cent advalorem:

Provided that the importer produces evidence to the satisfaction of the Assistant Commissioner ofCustoms that such goods have, in fact, been produced in the union of Myanmar and are imported into Indiathrough the land route from a notified land customs station.

TABLES.No. Description of goods

(1) (2)

1. Rice2. Pulses and Beans3. Chana4. Mustard and Rape seed5. Ground Nut6. Fresh vegetables and Fruits7. Garlic and Onion8. Reed Broom9. Sesame seeds10. Betel-Nuts11. Turmeric

S.No. Description of goods Duty

(1) (2) (3)


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12. Dried Ginger13. Coriander14. Fried 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 exeeding25mm

16. Bamboo17. Tomato18. Sunflower seeds19. Resin20. Catechu21. Betel leaves22. Bicycle parts23. Life - saving drugs24. Fertilizers25. Insecticides26. Fabrics made wholly or predominantly of cotton27. Stainless steel utensils28. Menthol29. Agarbatti30. Spices31. Cosmetics32. Leather footwear33. Paints & Varnishes34. Sugar35. Salt36. Mosquito Coils37. Electric bulbs38. Razor blades39. X-Ray Paper & Photo paper40. Imitation jewellery

GENERAL N. T. NOTIFICATION. NO. 88Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Betweenthe Transitional State of Afganistan and Republic of India) Rules, 2003 -[Notfn. No.33/03-Customs-(N.T.) dt. 13.5.2003]

In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975(51 of 1975), the Central Government hereby makes the following rules, namely:-

1. Short title and commencement:- (1) These rules may be called the Customs Tariff (Determination ofOrigin of Goods under the Preferential Trade Agreement between the Transitional Islamic State of Afghani-stan and Republic of India) Rules, 2003.

S.No. Description of goods

(1) (2)


1225


2. Application:- These rules shall apply to goods consigned from the territory of either of the ContractingParties.

3. Determination of Origin:- No product shall be deemed to be the produce or manufacture of eithercountry unless the conditions specified in these rules are complied with in relation to such products, to thesatisfaction of the appropriate Authority.

4. Declaration at the time of importation:- The importer of the product shall, at the time of importation-

(a) make a claim that the products are the produce or manufacture of the country from which they areimported and such products are eligible for preferential treatment under the Agreement, and(b) produce the evidence specified in these rules.

Explanation:- For the purposes of this notification, “Preferential treatment” in relation to any productmeans the exemption granted under the notification of the Government of India in the Ministry ofFinance (Department of Revenue), No.76/2003-Customs dated the 13th May, 2003 and includes prefer-ential concessions.

5. Originating products:- Products covered by the Agreement imported into the territory of a ContractingParty from another Contracting Party which are consigned directly within the meaning of rule 9 hereof, shallbe eligible for preferential treatment if they conform to the origin requirement under any one of the follow-ing conditions:

(a) Products wholly produced or obtained in the territory of the exporting Contracting Party as definedin rule 6; or

(b) Products not wholly produced or obtained in the territory of the exporting Contracting Party, pro-vided that the said products are eligible under rule 7 or rule 8 read with rule 7.

6. Wholly produced or obtained:-

Within the meaning of rule 5(a), the following shall be considered as wholly produced or obtained in theterritory of the exporting Contracting Party, namely:-

(a) raw or mineral products, including mineral fuels, lubricants and related materials as well as mineralor metal ores, extracted from its soil, its water or its seabed;

(b) vegetable products, including agricultural and forestry products, harvested there;

(c) animals born and raised there;

(d) products obtained from animals referred to in clause (c) above;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other marine products from the high seas by its vessels;

(g) products processed and/or made on board its factory ships exclusively from products referred to inclause (f) above;


1226

(h) used articles collected there, fit only for the recovery of raw materials;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) products extracted from the seabed or below seabed which is situated outside its territorial waters,provided that it has exclusive exploitation rights;

(k) goods produced there exclusively from the products referred to in clauses (a) to (j) above.

Explanation I:-“Vessels” shall refer to fishing vessels engaged in commercial fishing, registered in thecountry of the Contracting Party and operated by a citizen or citizens of the Contracting Party or part-nership, corporation or association, duly registered in such country, at least 60 per cent of equity ofwhich is owned by a citizen or citizens and/or Government of such Contracting Party or 75 per cent bycitizens and/or Governments of the Contracting Parties. However, the products taken from vessels,engaged in commercial fishing under Bilateral Agreements which provide for chartering/leasing of suchvessels and/or sharing of catch between Contracting Party will also be eligible or preferential treatment.

Explanation II:-In respect of vessels or factory ships operated by Government agencies, the require-ments of flying the flag of the Contracting Party does not apply.

Explanation III:-For the purpose of this Agreement, the term “factory ship” means any vessel, as de-fined, used for processing and/or making on board products exclusively from those products referred toin clause (f) of Rule 6.

7. Not wholly produced or obtained:-

(a) Within the meaning of rule 5(b), products worked on, or processed as a result of which the totalvalue of the materials, parts or produce originating from countries other than the Contracting Parties or ofundetermined origin used does not exceed 50% of the f.o.b. value of the products produced or obtained andthe final process of manufacture is performed within the territory of the exporting Contracting Party shall beeligible for preferential treatment, subject to the provisions of clauses (b), (c), (d) and (e) of rule 7 and rule8.

(b) Non-originating materials shall be considered to be sufficiently worked or processed when theproduct obtained is classified in a heading, at the four digit level, of the Harmonised Commodity Descrip-tion and Coding System different from those in which all the non-originating materials used in its manufac-ture are classified.

(c) In order to determine whether a product originates in the territory of a Contracting Party, it shall notbe necessary to establish whether the power and fuel, plant and equipment and machines and tools used toobtain such products originate in third countries or not.

(d) The following shall in any event be considered as insufficient working or processing to confer thestatus of originating products, whether or not there is a change of heading, namely:-

1) Operations to ensure the preservation of products in good condition during transport and storage(ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions,removal of damaged parts, and like operations).


1227

2) Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching(including the making-up of sets of articles), washing, painting, cutting up.

3) (i) changes of packing and breaking up and assembly of consignments;

(ii) simple slicing, cutting and repacking or placing in bottles, flasks, bags, boxes, fixing oncards or boards, etc., and all other simple packing operations.

4) The affixing of marks, labels or other like distinguishing signs on products or their packaging.

5) Simple mixing of products, whether or not of different kinds, where one or more components of themixture do not meet the conditions laid down in these Rules to enable them to be considered as originatingproducts.

6) simple assembly of parts of products to constitute a complete product.

7) a combination of two or more operations specified in (a) to (f).

8) slaughter of animals.

(e) The value of the non-originating materials, parts or produce shall be:

(i) The c.i.f. value at the time of importation of the materials, parts or produce where this can beproven; or

(ii) The earliest ascertainable price paid for the materials, parts or produce of undetermined origin inthe territory of the Contracting Parties where the working or processing takes place.

8. Cumulative rules of origin:-

In respect of a product, which complies with the origin requirements provided in rule 5(b) and is exported byany Contracting Party and which has used material, parts or products originating in the territory of the otherContracting Party, the value addition in the territory of the exporting Contracting Party shall be not less than30 per cent of the f.o.b. value of the product under export subject to the condition that the aggregate valueaddition in the territories of the Contracting Parties is not less than 40 per cent of the f.o.b. value of theproduct under export.

Explanation:-Cumulation as implied by Rule 8 means that only products which have acquired originatingstatus in the territory of one Contracting party may be taken into account when used as inputs for finishedproduct eligible for preferential treatment in the territory of the other Contracting Party.

9. Direct consignment:-

The following shall be considered to be directly consigned from the exporting country to the importingcountry, namely:-

(a) if the products are transported without passing through the territory of any country other than thecountries of the Contracting Parties.

(b) the products whose transport involves transit through one or more intermediate countries with orwithout transhipment or temporary storage in such countries:


1228

Provided that

(i) the transit entry is justified for geographical reason or by considerations related exclusively totransport requirements;

(ii) the products have not entered into trade or consumption there; and

(iii) the products have not undergone any operation there other than unloading and reloading or anyoperation required to keep them in good condition.

10. Treatment of packing:-

When determining the origin of products, packing should be considered as forming a whole with the productit contains. However, packing may be treated separately if the national legislation so requires.

11. Certificate of origin:-

Products eligible for a Certificate of origin in the form annexed shall support preferential treatment issuedby an authority designated by the Government of the exporting country and notified to the other country inaccordance with the certification procedures to be devised and approved by both the Contracting Parties.

12. Prohibitions:-

Either country may prohibit importation of products containing any inputs originating from States withwhich it does not have economic and commercial relations.

13. Co-operation between contracting parties:-

(a) The Contracting Parties will do their best to co-operate in order to specify origin of inputs in theCertificate of origin.

(b) The Contracting Parties will take measures necessary to address, to investigate and, where appro-priate, to take legal and/or administrative action to prevent circumvention of this Agreement through falsedeclaration concerning country of origin or falsification of original documents.

(c) Both the Contracting Parties will co-operate fully, consistent with their domestic laws and proce-dures, in instances of circumvention or alleged circumvention of the Agreement to address problems arisingfrom circumvention including facilitation of joint plant visits and contacts by representatives of both Con-tracting Parties upon request and on a case – by – case basis.

(d) If either Party believes that the rules of origin are being circumvented, it may request consultation toaddress the matter or matters concerned with a view to seeking a mutually satisfactory solution. Each partywill hold such consultations promptly.

14. Review:-

These rules may be reviewed as and when necessary upon request of either Contracting Party and may beopen to such modifications as may be agreed upon.


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CERTIFICATE OF ORIGIN1. Goods consigned from (Exporters’ Reference No.Business Name, Address, Country). INDO - AFGHANISTAN

PREFERENTIAL TRADEAGREEMENT (IAPTA) (Combineddeclaration and certificate)

Issuedin…………………………………

(Country)

(See notes overleaf)_______________________________________________________________________________________2. Goods consigned to 4. For Official use

(Consignee’s Name, Address, Country)

3. Means of transport and Route (as far as known)

5. Tariff 6.Marks and 7. Number and kind 8. Origin 9. Gross weight 10. Numberitem numbers of of packages: criterion or other quantity and date ofnumber packages description of goods (see Notes invoice

overleaf)____________________________________________________________________________________________

11. Declaration by the Exporter. 12. Cetificate:

The undersigned hereby declares It is hereby cerfied, on the basis of controlthat the above details and statements carried out that the declaration by theare correct; That all the goods were exporter is correct.produced in……………………………(Country

and that they comply with the originrequirements specified for those goods inIAPTA for goods exported to.................................(Importing Country)

………………………………… ----------------------------------------Place and date, signature of the authorised Place and date, signature and stamp ofsignatory certifying authority_____________________________________________________________________________________________

To qualify for preference, products must:fall within a description of products eligible for concessions in the country of destination under thisagreement.


1230

comply with IAPTA Rules of Origin. Each Article in a consignment must qualify separately in itsown right; andcomply with the consignment conditions specified by the IAPTA Rules of Origin. In general prod-ucts must be consigned directly within the meaning of Rule 9 hereof from the country of exportationto the country of destination.

II. Entries to be made in Box 8

Preference products must be wholly produced or obtained in the exporting Contracting Party in accordancewith Rule 6 of the IAPTA Rule of Origin, or where not wholly produced or obtained in the exportingContracting Party must be eligible under Rule 7 or Rule 8.

Products wholly produced or obtained enter the letter ‘A’ in box 8.

Products not wholly produced or obtained, the entry in box 8 should be as follows:

Enter letter ‘B’ in box 8 for products, which meet the origin criterion according to Rule 7. Entry of letterwould be followed by the sum of the value of materials, parts or produce originating from non-contractingparties or undetermined origin used, expressed as a percentage of the f.o.b. value of the products: (example‘B’ ( ) percent).

Enter letter ‘C’ in box 8 for products, which meet the origin criteria according to Rule 8. Entry of letter ‘C’would be followed by the sum of the aggregate content originating in the territory of the exporting Contract-ing Party expressed as a percentage of the f.o.b. value of the exported product (example ‘C’ ( ) per cent).

GENERAL NOTIFICATION NO. 89Exemption to specified goods, when imported from the Transitional Islamic State of Afghanistan:[Notfn. No. 76/03-Cus. dt. 13.5.2003 as amended by 130/06. 121/11

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), the Central Government, being satisfied that it is necessary in the public interest so to do, herebyexempts goods of the description as specified in column (3) of the Table below and falling under theChapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of1975), as specified in the corresponding entry in column (2) of the said Table, when imported from theTransitional Islamic State of Afghanistan, from so much of that portion of the applied rate of duty ofcustoms as is specified in the corresponding entry in column (4) of the said Table:

Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs orthe Deputy Commissioner of Customs, as the case may be, in accordance with the Customs Tariff (Deter-mination of Origin of Goods under the Preferential Trade Agreement between the Transitional Is-lamic State of Afghanistan and Republic of India) Rules, 2003, published with the notification of theGovernment of India in the Ministry of Finance (Department of Revenue), No.33/2003-Customs (N.T.),dated the 13th May, 2003, that the goods are of the origin of the Transitional Islamic State of Afghanistan.

Explanation- For the purposes of this notification the “applied rate of duty” means the standard rate of dutyspecified in the First Schedule to the said Customs Tariff Act, with respect to the goods specified in the saidTable, read with any other exemption notification, for the time being in force, issued in respect of suchgoods under sub- section (1) of section 25 of the said Customs Act.


1231

TABLES. No. Chapter, heading, Description of goods Extent of concession

sub-heading or (percentage oftariff item applied rate of duty)

(1) (2) (3) (4)

1. 0802 Almond thin shelled, almond hard 50%shelled, almond shelled

2. 0802 31 00 Walnuts unshelled 50%3. 0802 32 00 Walnuts shelled 50%4. 0808 51 00 and Pistachios closed shell, pistachios 100%

0802 52 00 open shell, pistachios shelled (kernel)5. 0804 20 Fig dried 100%6. 806 10 00 Grapes fresh, all types 50%7. 0806 20 Green raisins, green large, black 50%

raisins, red raisins, raisins golden,green raisins except large

8. 0807 19 00 Melon fresh 100%9. 0808 10 00 Apples fresh 50%10. 0809 10 00 Apricots fresh 50%11. 0810 90 10 Pomegranates 50%12. 0813 10 00 Dried apricots, dried apricots nuts 50%13. 0813 10 00 Apricots nuts, bitter unshelled; 50%

apricots bitter shelled14. 0813 40 Plums dried, cherries sour dried 50%15. 0813 40 Mulberries dried, pine nuts toasted 100%16. 0909 61 11, 0909 61 19 Anise seeds 50%

and 0909 62 1017. 0909 61 31, 0909 61 39 Caraway seeds, white, black, kajak 50%

and 0909 62 3018. 1204 00 Linseeds 50%19. 1207 40 Sesame seeds 50%20. 1211 90 Liquorice roots 50%21. 1214 10 00 Alfalfa seeds 50%22. 1301 90 13 Asafoetida l00%23. 7103 10 Lapis lazuli, ruby, emerald (unworked) 100%24. 7103 91 00 Emeralds, ruby (otherwise worked) 100%25. 7103 99 Lapis lazuli (otherwise worked) 100%


Exemption to Passenger bus and spares, fuel and consumables thereof imported into India fromPakistan and Bangladesh.[Notfn. No. 4/99-Cus., dt. 8.1.1999 as amended by Notfn. No. 36/99, 2/06]


1232

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), the Central Government, being satisfied that it is necessary in the public interest so to do, herebyexempts the goods specified in column (2) of the Table below when imported into India from Pakistan andBangladesh, from whole of the duty of customs leviable thereon under the First Schedule to the CustomsTariff Act, 1975 (51 of 1975) and whole of the additional duty leviable under section 3 of the said CustomsTariff Act subject to the conditions specified in column (3) thereof, namely:-

TABLE____________________________________________________________________________________________________________S.No. Name of goods Condition of exemptions____________________________________________________________________________________________________________(1) (2) (3)____________________________________________________________________________________________________________

1. Passenger bus Provided that -

2. Spares, fuel and (a) the goods specified in column (2) are imported -consumables for the (i) under the Agreement between India and passenger

bus. Pakistan for regulation of Bus Service betweenNew Delhi and Lahore, Amritsar and Lahore andAmritsar and Nankana Sahib; or

(ii) under the Agreement between India andBangladesh for regulation of Bus Service betweenCalcutta & Dhaka.

(b) the passenger bus is re-exported before the expiry of threemonths from the date of its importation into India;

(c) the spares and consumables are imported alongwith thepassenger bus and are intended for the proper running ofthe passenger bus or to carry out necessary repair on thepassenger bus during the course of journey and such sparesand consumables, as are not used during the course of thejourney, are re-exported at the time of re-export of thepassenger bus;

(d) the fuel is contained in the fuel tank of the passenger busand such quantity of fuel as is not consumed during thecourse of the journey is re-exported at the time of re-exportof the passenger bus;

Provided further that where the Central Government orthe Commissioner of Customs is satisfied, that it isnecessary in the public interest so to do, it or he may extendthe period of three months mentioned at (b) above by afurhter period as it or he may deem fit which shall notexceed a period of three months at a time.

____________________________________________________________________________________________________________


1233

GENERAL EXEMPTION 91Exemption to specified goods when imported from Pakistan, Sri Lanka, Bangladesh, Bhutan & Nepal :[Notfn No.125/11- Cus., dt. 30.12.2011 as amended by 48/12 ]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), and in supersession of the notifications of the Government of India, in the Ministry of Finance(Department of Revenue), No. 67/2006-Customs, dated the 30th June, 2006 [G.S.R.393 (E), dated the 30thJune, 2006] and No. 68/2006-Customs, dated the 30th June, 2006 [G.S.R.394 (E), dated the 30th June,2006], except as respects things done or omitted to be done before such supersession, the Central Govern-ment, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of thedescription specified in column (3) of the Table hereto annexed and falling under the Chapter, Heading,Sub-heading or Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and specifiedin the corresponding entry in column (2) of the said Table, from so much of the duty of customs leviablethereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4)of the aforesaid Table, when imported into India from a country listed in APPENDIX to this notification:

Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs orAssistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit ofthis exemption is claimed, are of the origin of the country listed in the APPENDIX in accordance with theRules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA),2006, published in the notification of the Government of India in the Ministry of Finance (DepartmentRevenue) No 75/2006-Customs(NT) dated the 30th June,2006.

2. Nothing contained in this notification shall be applicable to goods specified in the ANNEXURE.3. This notification shall come into force with effect from the 1st day of January 2012.

Table

S. No. Chapter, Heading, Sub-heading Description of Goods Rateor Tariff item

(1) (2) (3) (4)

1 to 3 All goods 8.00%2 4 All goods 8.00%3 5 All goods 8.00%4 0603 All goods 8.00%5 0604 All goods 8.00%6 7 All goods 8.00%7 8 (except 0802 11 00, All goods 8.00%

0802 12 00 )8 0802 11 00 All goods ‘ 28 per kg9 0802 12 00 All goods ‘ 52 per kg10 0810 60 00 to 0810 90 All goods 6.40%11 0813 20 00 All goods 8.00%12 9 to 12 All goods 8.00%13 1209, 1211 30 00, All goods other than liquorice roots 6.40%

1211 40 00, 1211 90


1234

14 13 All goods 8.00%15 1302 19 and 1302 20 00 All goods other than vegetable saps and extracts 6.40%

of pyrethrum or of the roots of plants containingrotenone

16 14 All goods 8.00%17 1501 All goods 8.00%18 1502 All goods 6.40%19 1503 00 00 to 1506 All goods 8.00%20 1505 All goods 6.40%21 1507 90 90 All goods 8.00%22 1508 90 10 or 1508 90 99 All goods 8.00%23 1509 10 00 All goods 8.00%24 1509 90 All goods 8.00%25 1510 All goods 8.00%26 1511 90 All goods 8.00%27 1512 29 90 All goods 8.00%28 1507, 1508, 1509, 1510, All goods (except crude palm oil), other than edible 8.00%

1511, 1512 29 90 grade, having Free Fatty Acid (FFA) 20 percentor more

29 1508, 1509 or 1510 Refined vegetable oils of edible grade, 8.00%in loose or bulk form

30 1511 Fractions of crude palm oil (other than crude 8.00%palmolein), of edible grade, having an acid valueof 2 or more and total carotenoid (as beta carotene)in the range of 500mg/kg. to 2500mg/kg., in looseor bulk formExplanation—For the purposes of this exemption,“Crude palm oil” means fixed vegetable oils, fluidor solid, obtained by pressure, if they haveundergone no processing other than decantation,centrifugation or filtration, provided that, in orderto separate the oils from solid particles onlymechanical force, such as gravity, pressure orcentrifugal force, has been employed, excludingany absorption filtering process, fractionalizationor any other physical or chemical process. Ifobtained by extraction oil shall continue to beconsidered as “crude”, provided it has undergoneno change in colour, odour or taste when comparedwith corresponding oil by pressure.

31 1515 All goods 8.00%32 1516, 1517,1518, All goods 8.00%

1520 00 00, 1521 and 152233 16 All goods 8.00%34 17 (except 1703) All goods 8.00%

(1) (2) (3) (4)


1235

35 1703 All goods 5.60%36 18 to 20 All goods 8.00%37 1806 90 Food preparations, meant for infant use and put up

for retail sale, of–(i) flour, meal, starch or malt extract containing cocoain a proportion by weight 40% or more but less than50%, calculated on a totally de-fatted basis; or(ii) goods of headings 04.01 to 04.04 containing cocoain a proportion by weight 5% or more but less than10%, calculated on a totally de-fatted basis 6.40%

38 21 All goods (except compound alcoholic preparations 8.00%of a kind used for the manufacture of beverages, ofan alcholic strength by volume exceeding 0.5% byvolume, determined at a temperature of 20 degreescentigrade falling under 2106 90)

39 2106 90 Compound alcoholic preparations of a kind used forthe manufacture of beverages, of an alcoholic strengthby volume exceeding 0.5% by volume, determinedat a temperature of 20 degrees centigrade8.00%

40 2201 and 2202 All goods 8.00%41 2207 20 00 All goods 5.60%42 2209 All goods 8.00%43 23 All goods 8.00%44 25 All goods 6.00%45 2620 11 00, 2620 19 00 All goods 5.60%

and 2620 3046 2701 20 All goods 6.00%47 2702 to 2708 All goods 6.00%48 2710 to 2715 All goods, other than Naphtha, Aviation turbine fuel 5.60%

& fuel oil and Liquefied petroleum gases(LPG)49 2710 Naphtha 8.00%50 271019 Aviation turbine fuel & fuel oil 8.00%51 2711 Liquefied petroleum gases(LPG) 8.00%52 28 (except 2801, 2802, All goods 5.50%

2803, 2804, 2805, 2814and 2823 00 10)

53 2823 00 10 All goods 6.00%54 2801, 2802, 2803, 2804, All goods 5.00%

2805 and 281455 2901 to 2904 All goods 5.60%56 2905 to 2942 (except All goods 6.00%

2905 43 00 and 2905 44 00)57 2905 43 00 and 2905 44 00 All goods 7.20%58 29 2,3,5,6-Tetrachloropyridine 5.50%

(1) (2) (3) (4)


1236

59 30 to 32 All goods 6.00%60 3207 40 00 Glass frit 5.00%61 33 (except 3301 and All goods 6.00%

3302 10)62 3301 All goods 7.20%63 3302 10 All goods (Excluding compound alcoholic preparations 6.00%

of a kind used for manufacture of beverages of analcoholic strength by volume exceeding 0.5%determined at 20 degree centigrade falling under 330210)

64 3302 10 Compound alcoholic preparations of a kind used for 8.00%manufacture of beverages of an alcoholic strengthby volume exceeding 0.5% determined at 20degree centigrade

65 34 All goods 6.00%66 3501 to 3505 All goods 7.20%67 3506 and 3507 All goods 6.00%68 35 Isolated Soya protein 6.40%69 36 and 37 All goods 6.00%70 38 (except 3809 10 00, All goods 6.00%

3823 11 11, 3823 11 12,3823 11 19 and 3824 60)

71 3809 10 00 All goods 7.20%72 3815 All goods 5.60%73 3823 11 11, 3823 11 12, All goods 7.20%

3823 11 19 and 3824 6074 38 Dipping oil, Paclobutrazol (Cultar) 6.00%75 39 All goods 6.00%76 3901 Low density polyethelene, Linear Low density 5.00%

polyethelene, High density polyethelene, Linearmedium density polyethelene and Linear Highdensity polyethelene

77 3902 (except 3902 20 00), All goods 5.00%3903

78 3904 Polymers of vinyl chloride 5.00%79 39 Ethylene vinyl acetate (EVA) 5.00%80 40 to 45 All goods 6.00%81 4707 All goods 6.00%82 48, 49, 51 All goods 6.00%83 50 All goods 8.00%84 52 (except 5201, 5202, All goods 6.00%

5203, 5205, 520624,520645)

85 5201 All goods 5.60%

(1) (2) (3) (4)


1237

86 5202, 5203, 5205, All goods 8.00%520624, 520645

87 53 (except 5302) All goods 6.00%88 5302 All goods 8.00%89 54 ( except 540773 All goods 6.00%

and 540821)90 540773 and 540821 All goods 8.00%91 55 (except 551221, 551291, All goods 6.00%

551611, 551621, 551631,551632, 551633, 551634,551641,551691, 551692), 56

92 551221, 551291, 551611, All goods 8.00%551621, 551631, 551632,551633, 551634, 551641,551691, 551692

93 57 (except 570220, 570231, All goods 6.00%570241, 570249, 57025031,57025032, 57025033,57025039, 570291, 570310,570390, 570410)

94 570220, 570231, 570241, All goods 8.00%570249, 57025031,57025032, 57025033,57025039, 570291,570310, 570390, 570410

95 58, 59 ( except 590310, All goods 6.00%590320)

96 590310, 590320) All goods 8.00%97 60 (except 600192 All goods 8.00%

and 600621)98 600192, 600621 All goods 6.00%99 61 (except 610120, 610130, All goods 8.00%

610220, 610230, 610441,610444, 610449, 610451,610459)

100 610120, 610130, 610220, All goods 6.00% 610230, 610441, 610444,610449, 610451, 610459

101 62 to 71 (except 6902 All goods 6.00%or 6903)

102 6902 or 6903 All goods 5.60%103 72 All goods other than seconds and defectives 5.60%104 72 Seconds and defectives 6.00%105 73 All goods 6.00%

(1) (2) (3) (4)


1238

106 7401 to 7410 All goods 5.00%107 7411 to 7419 All goods 6.00%108 7601 to 7607 All goods 5.00%109 7608 to 7616 All goods 6.00%110 7806 All goods other than lead bars, rods, profiles and wire 5.60%111 7901 to 7905 All goods 5.60%112 7907 All goods 6.00%113 8001 to 8003 All goods 5.60%114 8007 00 90 Tin plates, sheets and strip, of a thickness exceeding 5.60%

0.2mm; tin foil (whether or not printed or backedwith paper, paperboard, plastics or similar backingmaterials) of a thickness (excluding any backing) notexceeding 0.2mm; tin powders and flakes

115 8007 All goods 6.00%116 8101, 8104, 8105,8107, All goods 5.60%

8108 (except 8101 99 10,8101 99 90, 8104 90 90,8105 90 00, 8107 90 90,8108 90 90)

117 8101 99 Bars and rods, other than those obtained simply by 5.60%sintering, profiles, plates, sheets, strip and foil

118 8101 99 10, 8101 99 90, All goods 6.00%8104 90 90, 8105 90 00,8107 90 90, 8108 90 90

119 8102, 8103, 8106, 8109, (1) All goods (other than articles thereof) 5.60%8110, 8111, 8112 (2) Articles 6.00%

120 82, 83, 84 All goods 6.00%121 8443 91 00 or 8443 99 Parts of printing presses 5.60%122 8472 90 Cash dispensers 5.60%123 8473 40 Cash dispensing mechanism and deposit modules 5.60%

for Automatic Teller Machines124 85 All goods 6.00%125 86 All goods 5.60%126 87 (Except 8703 , 8711) All goods 6.00%127 8703, 8711 All goods 8.00%128 8703 Motor cars and other motor vehicles principally

designed for the transport of persons (other thanthose of heading 87.02), including station wagonsand racing cars, new, which have not beenregistered anywhere prior to importation(1) If imported as completely knocked down 6.00%(CKD) unit;(2) If imported in any other form 8.00%

129 8703 Golf Cars 6.00%130 8704 Refrigerated motor vehicles for transport of goods 5.60%

(1) (2) (3) (4)


1239

131 8711 Motor cycles (including mopeds) and cycles fittedwith an auxiliary motor, with or without side cars,and side cars, new, which have not been registeredanywhere prior to importation(1) If imported as completely knocked down 6.00%(CKD) unit;(2) If imported in any other form 8.00%

132 88 to 90 All goods 6.00%133 9001 10 00 All goods 5.60%134 91 to 97 (except 9508) All goods 6.00%135 9508 Roundabouts, swings, shooting galleries and other 5.60%

fairground amusements

(ii) In the said notification, for the ANNEXURE, the following shall be substituted, namely:-

ANNEXURESl. Heading, Sub-Heading or Tariff item DESCRIPTIONNo. to the First Schedule

(1) (2) (3)

. 0204 10 All Goods2 0204 30 All Goods3 0204 50 All Goods4 0207 11 All Goods5 0207 12 All Goods6 0207 13 All Goods7 0207 14 All Goods8 0207 43 All Goods9 0207 53 All Goods10 0302 89 10 All Goods11 0303 89 10 All Goods12 0303 89 30 All Goods13 0303 89 60 All Goods14 0303 89 80 Croacker15 0304 89 10 All Goods16 0306 16 Prawns17 0306 17 Prawns18 0306 14 All Goods19 0401 30 All Goods20 0402 10 10 All Goods21 0402 21 All Goods22 0402 29 10 All Goods23 0404 10 Whey powder

(1) (2) (3) (4)


1240

24 0405 10 All Goods25 0405 90 10 All Goods26 0405 90 20 All Goods27 0409 00 All Goods28 0506 10 19 Crushed bone29 0701 10 All Goods30 0701 90 All Goods31 0702 00 All Goods32 0703 10 10 Fresh onions33 0703 20 All Goods34 0712 20 All Goods35 0804 50 20 All Goods36 0806 10 All Goods37 0806 20 All Goods38 0808 10 All Goods39 0910 11 All Goods40 0910 12 All Goods41 0910 20 All Goods42 0910 30 Turmeric, fresh or powder43 1001 11 All Goods44 1001 19 All Goods45 1001 91 Wheat46 1001 99 Wheat47 1005 90 All Goods48 1006 10 All Goods49 1006 20 All Goods50 1006 30 All Goods51 1006 40 All Goods52 1007 All Goods53 1008 21 All Goods54 1008 29 All Goods55 1101 00 All Goods56 1102 90 10 All Goods57 1102 20 All Goods58 1102 90 90 All Goods59 1201 10 All Goods60 1203 00 All Goods61 1205 10 Rape Seeds62 1205 90 All Goods63 1206 All Goods64 1207 40 All Goods65 1207 50 All Goods66 1207 99 All Goods67 1507 10 All goods excluding palm nuts and kernels other

than of seed quality

(1) (2) (3)


1241

68 1507 90 10 All Goods69 1508 10 All Goods70 1508 90 Edible grade groundnut oil71 1511 10 All Goods72 1511 90 Refined Palm Oil/Palmolein73 1512 11 All Goods74 1512 19 All Goods75 1512 21 All Goods76 1512 29 10 All Goods77 1513 11 All Goods78 1513 19 All Goods79 1513 21 All Goods80 1513 29 All Goods81 1514 11 All Goods82 1514 19 All Goods83 1514 91 All Goods84 1514 99 All Goods85 1515 11 All Goods86 1515 19 All Goods87 1515 50 All Goods88 1701 11 All Goods89 1701 91 All Goods90 1701 99 All Goods91 1905 90 10 All Goods92 2002 90 Tomato concentrate93 2008 30 All Goods94 2008 40 All Goods95 2008 50 All Goods96 2008 60 All Goods97 2008 91 All Goods98 2008 93 All Goods99 2008 99 All Goods100 2009 50 All Goods101 2203 00 All Goods102 2204 10 All Goods103 2204 21 All Goods104 2204 29 All Goods105 2204 30 All Goods106 2205 10 All Goods107 2205 90 All Goods108 2206 00 All Goods109 2207 10 All Goods110 2208 20 All Goods111 2208 30 All Goods112 2208 40 All Goods

(1) (2) (3)


1242

113 2208 50 All Goods114 2208 60 93 All Goods115 2208 70 All Goods116 2208 90 All Goods117 2302 10 All Goods118 2302 30 All Goods119 2302 40 All Goods120 2302 50 All Goods121 2303 10 All Goods122 2303 20 All Goods123 2303 30 All Goods124 2304 All Goods125 2305 00 10 All Goods126 2306 10 All Goods127 2306 20 All Goods128 2306 30 All Goods129 2306 41 All Goods130 2306 49 All Goods131 2306 50 All Goods132 2306 60 All Goods133 2306 90 All Goods134 2309 90 All Goods135 2401 10 All Goods136 2401 20 All Goods137 2401 30 All Goods138 2402 10 All Goods139 2402 20 All Goods140 2402 90 All Goods141 2403 11 All Goods142 2403 19 All Goods143 2403 91 All Goods144 2403 99 All Goods145 2515 11 Crude or roughly trimmed Marble146 2515 12 All Goods147 2515 20 All Goods148 2522 10 All Goods149 2530 90 All Goods150 2817 00 10 All Goods151 3003 90 11 All Goods152 3004 10 All Goods153 3004 20 All Goods154 3006 10 Sterile absorbable surgical or dental yarn; sterile

surgical or dental adhesion barriers, whether or notabsorbable.

155 3006 91 All Goods

(1) (2) (3)


1243

156 3204 11 All Goods157 3204 12 Acid dyes and preparation based thereon158 3204 13 All Goods159 3204 14 All Goods160 3204 16 All Goods161 3204 17 Pigments162 3204 19 All Goods163 3206 49 Other-Red Oxide164 3301 19 10 Citronella Oil (java type)165 3301 Other Essential oils166 3303 00 All Goods167 3304 10 All Goods168 3304 20 All Goods169 3304 30 All Goods170 3304 91 All Goods171 3304 99 All Goods172 3305 10 All Goods173 3305 90 Hair oils174 3306 10 Toothpowder, toothpaste175 3307 10 All Goods176 3307 30 All Goods177 3307 41 All Goods178 3307 90 All Goods179 3401 11 All Goods180 3401 19 House hold and laundry soap181 3505 10 All Goods182 3506 91 All Goods183 3605 All Goods184 3806 10 Gum185 3812 20 All Goods186 3915 10 All Goods187 3915 20 All Goods188 3915 30 All Goods189 3915 90 All Goods190 3916 10 All Goods191 3916 20 All Goods192 3916 90 All Goods193 3917 Artificial guts (sausage castings) of hardened

protein or of cellulosic materials.194 3917 21 All Goods195 3917 22 All Goods196 3917 23 All Goods197 3917 29 All Goods198 3917 31 All Goods199 3917 32 10 All Goods

(1) (2) (3)


1244

200 3917 32 20 All Goods201 3917 32 90 All Goods202 3917 33 All Goods203 3917 39 All Goods204 3917 40 All Goods205 3918 10 All Goods206 3918 90 All Goods207 3919 10 All Goods208 3919 90 All Goods209 3920 10 All Goods210 3920 20 All Goods211 3920 30 All Goods212 3920 43 All Goods213 3920 49 All Goods214 3920 51 All Goods215 3920 59 All Goods216 3920 61 All Goods217 3920 62 All Goods218 3920 63 All Goods219 3920 69 All Goods220 3920 71 All Goods221 3920 72 All Goods222 3920 73 All Goods223 3920 79 All Goods224 3920 91 All Goods225 3920 92 All Goods226 3920 93 All Goods227 3920 94 All Goods228 3920 99 All Goods229 3921 11 All Goods230 3921 12 All Goods231 3921 13 All Goods232 3921 14 All Goods233 3921 19 All Goods234 3921 90 All Goods235 3922 10 Baths, shower-baths and wash-basins236 3922 20 All Goods237 3922 90 All Goods238 3923 10 All Goods239 3923 21 All Goods240 3923 29 All Goods241 3923 30 All Goods242 3923 40 All Goods243 3923 50 All Goods244 3923 90 All Goods

(1) (2) (3)


1245

245 3924 10 All Goods246 3924 90 All Goods247 3925 10 All Goods248 3925 20 All Goods249 3925 30 All Goods250 3925 90 All Goods251 3926 10 All Goods252 3926 20 All Goods253 3926 30 All Goods254 3926 40 Bangles, beads and imitation jewellery255 3926 90 All Goods256 4001 10 All Goods257 4001 21 All Goods258 4001 22 All Goods259 4001 29 All Goods260 4001 30 All Goods261 4003 00 All Goods262 4004 00 All Goods263 4005 10 All Goods264 4005 20 All Goods265 4005 91 All Goods266 4005 99 All Goods267 4006 10 All Goods268 4006 90 All Goods269 4007 00 All Goods270 4008 11 All Goods271 4008 19 All Goods272 4008 21 All Goods273 4008 29 All Goods274 4012 Retreaded tyres275 4012 20 All Goods276 4012 90 All Goods277 4016 10 All Goods278 4016 92 All Goods279 4016 93 All Goods280 4016 95 All Goods281 4016 99 All Goods282 4017 00 All Goods283 4601 21 All Goods284 4601 22 All Goods285 4601 29 All Goods286 4601 92 All Goods287 4601 93 All Goods288 4601 94 All Goods289 4601 99 All Goods

(1) (2) (3)


1246

290 4602 11 All Goods291 4602 12 All Goods292 4602 19 All Goods293 4602 90 All Goods294 4803 00 All Goods295 4808 10 All Goods296 4809 90 Carbon or similar copying paper297 4811 10 All goods other than floor coverings on a base of

paper or paperboard, whether or not cut to size298 4811 41 All goods other than gummed or adhesive paper in

strips or rolls299 4811 49 All goods other than gummed or adhesive paper in

strips or rolls300 4817 10 All Goods301 4817 20 All Goods302 4817 30 All Goods303 4821 10 All Goods304 4821 90 All Goods305 4823 61 All Goods306 4823 69 All Goods307 4901 All Goods308 5201 00 All Goods309 5202 10 All Goods310 5202 99 00 All Goods311 5203 00 All Goods312 5205 11 All Goods313 5205 28 All Goods314 5205 47 All Goods315 5206 11 All Goods316 5407 71 All Goods317 5407 72 All Goods318 5407 74 All Goods319 5512 11 All Goods320 5513 11 All Goods321 5513 12 All Goods322 5513 13 All Goods323 5513 19 All Goods324 5513 41 All Goods325 5514 11 All Goods326 5514 12 All Goods327 5514 19 All Goods328 5516 42 All Goods329 5701 10 All Goods330 5701 90 Carpets and other floor coverings of jute and coir,

knotted, whether or not made up

(1) (2) (3)


1247

331 5702 10 All Goods332 5702 99 All Goods333 5705 00 All Goods334 5806 31 All Goods335 5807 90 All Goods336 5903 90 All Goods337 6006 21 All Goods338 6101 90 All goods other than of wool or fine animal hair339 6102 90 All Goods340 6103 10 All Goods341 6103 22 All Goods342 6103 23 All Goods343 6103 29 All Goods344 6103 32 All Goods345 6103 33 All Goods346 6103 39 All Goods347 6103 42 All Goods348 6103 43 All Goods349 6103 49 All Goods350 6104 19 Of wool or fine animal hair or of cotton351 6104 22 All Goods352 6104 32 All Goods353 6104 39 All Goods354 6104 42 All Goods355 6104 52 All Goods356 6104 62 All Goods357 6104 63 All Goods358 6104 69 All Goods359 6105 10 All Goods360 6105 20 All Goods361 6105 90 All Goods362 6106 10 All Goods363 6106 20 All Goods364 6106 90 All Goods365 6107 11 All Goods366 6107 12 All Goods367 6107 19 All Goods368 6107 21 All Goods369 6107 29 All Goods370 6107 91 All Goods371 6108 21 All Goods372 6108 22 All Goods373 6108 29 All Goods374 6108 31 All Goods375 6108 39 All Goods

(1) (2) (3)


1248

376 6108 91 All Goods377 6109 10 All Goods378 6109 90 All Goods379 6110 11 All Goods380 6110 19 All Goods381 6110 20 All Goods382 6110 30 All Goods383 6110 90 All Goods384 6111 20 All Goods385 6111 90 All Goods386 6112 11 All Goods387 6112 12 All Goods388 6112 19 All Goods389 6114 20 All Goods390 6114 30 All Goods391 6114 90 All Goods392 6115 22 All Goods393 6115 29 All Goods394 6115 30 All Goods395 6115 94 All Goods396 6115 95 All Goods397 6115 96 All Goods398 6115 99 All Goods399 6116 10 All Goods400 6116 91 All Goods401 6116 92 All Goods402 6116 93 All Goods403 6116 99 All Goods404 6117 10 All Goods405 6117 80 All Goods406 6117 90 All Goods407 6201 19 All Goods408 6201 99 All Goods409 6202 13 All Goods410 6202 19 All Goods411 6202 93 All Goods412 6202 99 All Goods413 6203 19 All Goods414 6203 29 All Goods415 6203 32 All Goods416 6203 33 All Goods417 6203 39 All Goods418 6203 41 All Goods419 6203 42 All Goods420 6203 49 All Goods

(1) (2) (3)


1249

421 6204 12 All Goods422 6204 13 All Goods423 6204 19 All Goods424 6204 21 All Goods425 6204 22 All Goods426 6204 23 All Goods427 6204 29 All Goods428 6204 33 All Goods429 6204 39 All Goods430 6204 42 All Goods431 6204 43 All Goods432 6204 44 All Goods433 6204 52 All Goods434 6204 53 All Goods435 6204 59 All Goods436 6204 62 All Goods437 6204 63 All Goods438 6204 69 All Goods439 6205 20 All Goods440 6205 30 All Goods441 6205 90 All Goods442 6206 10 All Goods443 6206 30 All Goods444 6206 40 All Goods445 6206 90 All Goods446 6207 11 All Goods447 6207 21 10 All Goods448 6207 22 All Goods449 6207 29 All Goods450 6207 91 All Goods451 6207 99 Of man-made fibres452 6208 11 All Goods453 6208 21 All Goods454 6208 22 All Goods455 6208 29 All Goods456 6208 92 All Goods457 6208 99 All Goods458 6209 20 All Goods459 6209 30 All Goods460 6209 90 All Goods461 6210 10 All Goods462 6210 20 All Goods463 6210 40 All Goods464 6210 50 All Goods465 6211 11 All Goods

(1) (2) (3)


1250

466 6211 12 All Goods467 6211 20 All Goods468 6211 32 All Goods469 6211 33 All Goods470 6211 39 All Goods471 6211 49 10 All Goods472 6211 49 90 All Goods473 6212 10 All Goods474 6212 20 All Goods475 6212 30 All Goods476 6212 90 All Goods477 6213 20 All Goods478 6213 90 All Goods479 6214 30 All Goods480 6214 40 All Goods481 6216 All Goods482 6217 10 All Goods483 6217 90 All Goods484 6302 10 All Goods485 6304 19 All Goods486 6304 92 All Goods487 6304 93 All Goods488 6310 10 20 All Goods489 6310 90 20 All Goods490 6401 10 All Goods491 6401 92 All Goods492 6401 99 All Goods493 6402 12 All Goods494 6402 19 All Goods495 6402 20 All Goods496 6402 91 All Goods497 6402 99 Incorporating a protective metal toe-cap498 6403 12 All Goods499 6403 19 All Goods500 6403 40 All Goods501 6403 91 Footwear made on a base or platform of wood, not

having an inner sole or protective metal toe-cap502 6403 99 Footwear made on a base or platform of wood, not

having an inner sole or protective metal toe-cap503 6404 11 All Goods504 6404 19 All Goods505 6405 20 All Goods506 6405 90 All Goods507 6802 21 All Goods508 6810 11 10 All Goods

(1) (2) (3)


1251

509 6901 00 Bricks/blocks/tiles510 6906 00 Ceramic pipes511 6911 10 All Goods512 6912 00 10 All Goods513 6914 Other ceramic articles514 7010 10 All Goods515 7013 28 All Goods516 7013 37 All Goods517 7202 11 All Goods518 7202 19 All Goods519 7202 21 All Goods520 7202 29 All Goods521 7202 30 All Goods522 7202 41 All Goods523 7202 49 All Goods524 7202 50 All Goods525 7202 60 All Goods526 7202 70 All Goods527 7202 80 All Goods528 7202 91 All Goods529 7202 92 All Goods530 7202 93 All Goods531 7202 99 All Goods532 7209 18 All Goods533 7209 28 All Goods534 7210 30 All Goods535 7210 41 All Goods536 7210 49 All Goods537 7210 61 All Goods538 7210 70 All Goods539 7212 20 All Goods540 7212 30 All Goods541 7212 40 All Goods542 7212 50 All Goods543 7213 10 All Goods544 7213 20 All Goods545 7213 91 All Goods546 7213 99 All Goods547 7214 10 All Goods548 7214 20 All Goods549 7214 30 All Goods550 7214 91 All Goods551 7214 99 All Goods552 7217 20 All Goods553 7222 20 All Goods

(1) (2) (3)


1252

554 7222 40 All Goods555 7227 10 All Goods556 7227 20 All Goods557 7227 90 All Goods558 7228 10 All Goods559 7228 20 All Goods560 7228 30 All Goods561 7228 40 All Goods562 7228 50 All Goods563 7228 60 All Goods564 7228 70 All Goods565 7228 80 All Goods566 7315 82 All Goods567 7318 14 All Goods568 7318 19 All Goods569 7403 11 All Goods570 7403 12 All Goods571 7403 13 All Goods572 7407 10 All Goods573 7408 11 All Goods574 7408 19 All Goods575 7608 10 All Goods576 7802 00 All Goods577 8414 30 All Goods578 8414 51 All Goods579 8418 21 All Goods580 8428 10 All Goods581 8450 11 All Goods582 8501 10 Micro and AC Motor583 8501 20 All Goods584 8501 40 10 All Goods585 8501 52 Electric Motor 1 HP to 10 HP - AC - excluding

special types586 8504 40 All Goods587 8504 90 All Goods588 8509 40 All Goods589 8516 10 Storage water heaters/geysers upto 100 litres

capacity/ upto 3 KW590 8516 29 All Goods591 8516 40 Electric Irons - other than steam irons592 8516 60 All Goods593 8528 71 Colour TVs - Set Top Box (Satellite Receivers)594 8528 72 Colour TVs - Set Top Box (Satellite Receivers)595 8536 20 All Goods596 8536 30 Voltage stabilisers - domestic type

(1) (2) (3)


1253

597 8537 10 All Goods598 8537 20 All Goods599 8539 29 All Goods600 8539 31 All Goods601 8544 11 All Goods602 8544 19 Insulated plastic and rubber Wires - domestic types603 8544 20 All Goods604 8544 49 All goods for a voltage not exceeding 80 V605 8701 10 All Goods606 8701 20 All Goods607 8701 30 All Goods608 8701 90 All Goods609 9028 30 All Goods610 9030 33 All Goods611 9404 21 All Goods612 9603 10 Hill grass/broom613 9608 10 All Goods614 9619 All Goods

GENERAL EXEMPTION 92Examption to specified goods when imported from Pakistan, Srilanka, Bangladesh, Bhutan & Napel[Notfn. No.68 /2006-Cus., dt. 30.6.2006 as amended by 141/06, 80/07, 126/07, 83/08,108/09,149/09, 134/10, 96/11]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, herebyexempts the goods of the description specified in column (3) of the Table hereto annexed and falling underthe Heading, Sub-heading, or Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),and specified in the corresponding entry in column (2) of the said Table, from so much of the duty ofcustoms leviable thereon, as is in excess of the amount calculated at the rate specified in

(a) column (4) of the said Table, when imported into the Republic of India from a country listed inAPPENDIX I; or

(b) column (5) of the said Table, when imported into the Republic of India from a country listed inAPPENDIX II .

Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assis-tant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of thisexemption is claimed are of the origin of the country listed in the said APPENDIX I or APPENDIX II, as thecase may be, in accordance with the Rules of Determination of Origin of Goods under the Agreement onSouth Asian Free Trade Area (SAFTA), published in the notification of the Government of India in theMinistry of Finance (Department Revenue) No 75/2006-Customs, (NT) dated the 30th June,2006. 2. For the purposes of this notification the rate specified in column (4) or column (5) shall be the advalorem rate unless otherwise specified.

(1) (2) (3)


1254

3. This notification shall come into force with effect from the 1st day of July 2006.

TABLES.No. Heading, Description of goods Rate

Sub-Headingor Tariff itemto the FirstSchedule

(1) (2) (3) (4) (5)

1 5111 11 All goods 7% Nil










11 5113 All goods 7% Nil

12 5208 39 Upholstery fabrics 7% Nil

13 5208 39 Other than upholstery 7% Nilfabrics







1255





23 5208 59 3-thread or 4-thread twill 7% Nilincluding cross twillUpholstery fabric


25 5208 59 3-thread or 4-thread twill 7% Nilincluding cross twill, otherthan Upholstery fabric









(1) (2) (3) (4) (5)


1256

34 5209 42 00 All goods 7% Nil




38 5209 49 Other than upholstery fabrics 7% Nil










48 5210 49 3-thread or 4-thread twill 7% Nilincluding cross twill.




(1) (2) (3) (4) (5)


1257


53 5210 52 3-thread or 4-thread twill 7% Nilincluding cross twill.











64 5211 42 00 All goods 7% Nil






(1) (2) (3) (4) (5)


1258






75 5212 15 00 All goods 7% Nil

76 5212 24 00 All goods 7% Nil

77 5212 25 00 All goods 7% Nil





82 5407 43 00 Upholstery fabrics 7% Nil

83 5407 43 00 Other than upholstery 7% Nilfabrics







(1) (2) (3) (4) (5)


1259

90 5407 53 00 Other than upholstery fabrics 7% Nil







97 5407 72 00 All goods 7% Nil





102 5407 81 All goods 7% Nil







109 5407 91 All goods 7% Nil




(1) (2) (3) (4) (5)


1260




116 5408 22 All goods 7% Nil

117 5408 23 00 All goods 7% Nil

118 5408 24 All goods 7% Nil

119 5408 31 All goods 7% Nil

120 5408 32 All goods 7% Nil

121 5408 33 00 All goods 7% Nil

122 5408 34 All goods 7% Nil

123 5511 10 00 All goods 7% Nil

124 5511 20 00 All goods 7% Nil

125 5511 30 All goods 7% Nil

126 5512 19 All goods 7% Nil



129 5512 99 All goods 7% Nil

130 5513 21 00 All goods 7% Nil

131 5513 23 00 All goods 7% Nil

132 5513 29 00 All goods 7% Nil

133 5513 31 00 All goods 7% Nil

134 5513 39 00 All goods 7% Nil


(1) (2) (3) (4) (5)


1261


137 5513 49 00 All goods 7% Nil

138 5514 21 00 All goods 7% Nil139 5514 22 00 All goods 7% Nil

140 5514 23 00 All goods 7% Nil

141 5514 29 00 All goods 7% Nil

142 5514 30 11 All goods 7% Nil

143 5514 30 12 All goods 7% Nil

144 5514 30 13 All goods 7% Nil

145 5514 30 19 All goods 7% Nil

146 5514 41 00 All goods 7% Nil

147 5514 42 00 All goods 7% Nil

148 5514 43 00 All goods 7% Nil

149 5514 49 00 All goods 7% Nil

150 5515 11 All goods 7% Nil

151 5515 12 All goods 7% Nil

152 5515 13 All goods 7% Nil

153 5515 19 All goods 7% Nil

154 5515 21 All goods 7% Nil

155 5515 22 All goods 7% Nil

156 5515 29 All goods 7% Nil

157 5515 91 All goods 7% Nil

158 5515 99 All goods 7% Nil

(1) (2) (3) (4) (5)


1262

159 5516 12 00 All goods 7% Nil

160 5516 13 00 All goods 7% Nil

161 5516 14 All goods 7% Nil

162 5516 22 00 All goods 7% Nil

163 5516 23 00 All goods 7% Nil

164 5516 24 00 All goods 7% Nil

165 5516 43 00 All goods 7% Nil

166 5516 44 00 All goods 7% Nil

167 5516 93 00 All goods 7% Nil

168 5516 94 00 All goods 7% Nil

169 5702 32 All goods 7% Nil

170 5702 42 All goods 7% Nil

171 5702 50 All goods of man-made textile 7% Nilmaterial

172 5702 92 All goods 7% Nil

173 5703 20 All goods 7% Nil

174 5703 30 All goods 7% Nil

175 5704 90 All goods 7% Nil

176 5801 10 00 All goods 7% Nil

177 5801 21 00 All goods 7% Nil

178 5801 22 All goods 7% Nil

179 5801 23 00 All goods 7% Nil

180 5801 24 00 All goods 7% Nil

(1) (2) (3) (4) (5)


1263

181 5801 25 00 All goods 7% Nil

182 5801 26 00 All goods 7% Nil

183 5801 31 00 All goods 7% Nil

184 5801 32 00 All goods 7% Nil

185 5801 33 00 All goods 7% Nil

186 5801 34 All goods 7% Nil

187 5801 35 00 All goods 7% Nil

188 5801 36 All goods 7% Nil

189 5801 90 All goods 7% Nil

190 5802 19 All goods 7% Nil

191 5802 30 00 All goods 7% Nil

192 5804 10 All goods 7% Nil

193 5804 21 00 All goods 7% Nil

194 5804 29 All goods 7% Nil

195 5804 30 00 All goods 7% Nil

196 5810 10 00 All goods 7% Nil

197 6001 92 00 All goods 7% Nil

198 6101 90 All goods of wool or fine animal hair 7% Nil

199 6101 20 00 All goods 7% Nil

200 6101 30 All goods 7% Nil

201 6102 20 00 All goods 7% Nil

202 6102 30 All goods 7% Nil

(1) (2) (3) (4) (5)


1264

203 6104 19 All goods other than of wool 7% Nilor fine animal hair or of cotton

204 6104 41 00 All goods 7% Nil

205 6104 44 00 All goods 7% Nil

206 6104 49 All goods 7% Nil

207 6104 51 00 All goods 7% Nil

208 6104 59 All goods 7% Nil

209 6201 11 00 All goods 7% Nil

210 6201 12 All goods 7% Nil

211 6201 13 All goods 7% Nil

212 6201 91 00 All goods 7% Nil

213 6201 92 00 All goods 7% Nil

214 6201 93 00 All goods 7% Nil

215 6202 11 All goods 7% Nil

216 6202 12 00 All goods 7% Nil

217 6202 91 All goods 7% Nil

218 6202 92 All goods 7% Nil

219 6203 11 00 All goods 7% Nil

220 6203 12 00 All goods 7% Nil

221 6203 22 00 All goods 7% Nil

222 6203 23 00 All goods 7% Nil

2s23 6203 31 00 All goods 7% Nil

224 6203 43 00 All goods 7% Nil

225 6204 11 00 All goods 7% Nil

(1) (2) (3) (4) (5)


1265

(1) (2) (3) (4) (5)

226 6204 31 00 All goods 7% Nil

227 6204 32 00 All goods 7% Nil

228 6204 41 All goods 7% Nil

229 6204 49 All goods 7% Nil

230 6204 51 00 All goods 7% Nil

231 6204 61 All goods 7% Nil

232 6206 20 00 All goods 7% Nil

233 6207 19 All goods 7% Nil

234 6207 99 All goods other than of man-made fibres 7% Nil

235 6208 19 All goods 7% Nil

236 6208 91 All goods 7% Nil

237 6210 30 All goods 7% Nil

238 6211 42 All goods 7% Nil

239 6211 43 00 All goods 7% Nil

240 6214 10 All goods 7% Nil

241 6214 20 All goods 7% Nil

242 6214 90 All goods 7% Nil

243 6215 10 00 All goods 7% Nil

244 6215 20 00 All goods 7% Nil

245 6215 90 All goods 7% Nil

246 301 20 00 All goods 7% Nil

247 6302 21 00 All goods 7% Nil

248 6302 31 00 All goods 7% Nil


1266

2. This notification shall come into force with effect from the 1st day of January, 2011.

APPENDIX I

S. No Country

(1) (2)

1. Islamic Republic of Pakistan2. Democratic Socialist Republic of Sri Lanka

APPENDIX II

S. No. Country

(1) (2)

1. People’s Republic of Bangladesh2. Kingdom of Bhutan3. Republic of Maldives4. Nepal 5. Islamic Republic of Afganistan


Safeguard duty - Developing countries notified for the purposes Section 8B of Customs Tariff Act.[Notfn. No.103/98-Cus., dt.14.12.98 as amended by Notfn. No.62/99]

In pursuance of clause (a) of sub-section (6) of section 8B of the Customs Tariff Act, 1975 (51 of1975), the Central Government, hereby notifies the following countries as developing country for the purposesof the said section, namely:-

(1) (2) (1) (2) (1) (2)1. Afghanistan 2. Algeria 3. Angola4. Antigua and Barbuda 5. Argentina 6. Bahamas7. Bahrain 8. Bangladesh 9. Barbados10. Belize 11. Benin 12. Bhutan13. Bolivia 14. Bosnia and Herzegovina 15. Botswana16. Brazil 17. Brunei Darussalam 18. Burkina Faso19. Burundi 20. Cambodia 21. Cameroon22. Cape Verde 23. Central African Republic 24. Chad25. Chile 26. China 27. Colombia28. Comoros 29. Congo 30. Costa Rica31. Coste d' lvoire 32. Cuba 33. Cyprus34. Democratic People's 35. Democratic Republic of the 36. Djibouti

Republic of Korea Congo37. Dominica 38. Dominican Republic 39. Ecuador40. Egypt 41. El Salvador 42. Equatorial Guinea43. Eritrea 44. Ethiopia 45. Fiji


1267

46. Gabon 47. Gambia 48. Ghana49. Grenada 50. Guatemala 51. Guinea52. Guinea-Bissau 53. Guyana 54. Haiti55. Honduras 56. Indonesia 57. Iran (Islamic Republic of)58. Iraq 59. Jamaica 60. Jordan61. Kenya 62. Kiribati 63. Kuwait64. Lao People's 65. Lebanon 66. Lesotho

DemocraticRepublic67. Liberia 68. Libyan Arab Jamshiriya 69. Madagascar70. Malawi 71. Malaysia 72. Maldives73. Mali 74. Malta 75. Marshall Islands76. Mauritania 77. Mauritius 78. Micronesia79. Mongolia 80. Morocco 81. Mozambique82. Myanmar 83. Namibia 84. Nepal85. Nicaragua 86. Niger 87. Nigeria88. Oman 89. Pakistan 90. Palestine91. Panama 92. Papua New Guinea 93. Paraguay94. Peru 95. Philippines 96. Qatar97. Romania 98. Rwanda 99. St. Kitts and Nevis100. St. Lucia 101. St. Vincent and the Grenadines 102. Samoa103. Sao Tomo and 104. Saudi Arabia 105. Senegal

Principe106. Seychelles 107. Sierra Leone 108. Singapore109. Solomon Islands 110. Somalia 111. South Africa112. Sri Lanka 113. Sudan 114. Suriname115. Swaziland 116. Syrian Arab Republic 117. Thailand118. Togo 119. Tonga 120. Trinidad and Tobago121. Tunisia 122. Turkmenistan 123. Tuvalu124. Uganda 125. United Arab 126. United Republic of Tanzania127. Emirates 128. Vanuatu 129. Venezuela130. Vietnam 131. Yemen 132. Yugoslavia133. Zambia 134. Zimbabwe 135. Mexico

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general exemption no. 69 ii. imports from preferential …

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