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 falling within the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), and specified,-
from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table:
Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that the goods in respect of which the benefit of exemption under this notification is claimed, comply with the requirements specified in the Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976, published with the notification of the Government of India in the Department of Revenue and Banking (Revenue Wing) No. 430-Customs dated the 1st November, 1976.
In this notification, "Bangkok Agreement" means the First Agreement of Trade Negotiations among Developing Member Countries of the Economic and Social Commission for Asia and the Pacific.
| S.No. | Description of goods | Rate |
|---|
| (1) | (2) | (3) |
|---|
| (I) | The following goods:- |
|---|
| 1. Fish and crustaceans, fish fillets and other fish meat, flours or meals or pellets of fish and crustaceans, fit for human consumption falling under heading Nos. 03.01 to 03.06 | Nil |
| 2. Dessicated coconut falling under sub-heading No. 0801.11 | 30 % ad valorem |
| 3. Cloves (whole fruit, cloves and stems) falling under heading No. 09.07 | 20 % ad valorem |
| 4. Nutmeg falling under sub-heading No. 0908.10 | 25 % ad valorem |
| 5. Mace falling under sub-heading No. 0908.20 | 25 % ad valorem |
| 6. Coconut (copra) oil (refined) falling under sub-heading No. 1513.19 | 55 % ad valorem |
| 7. Glycerine (crude) falling under sub-heading No. 1520.00 | 10 % advalorem |
| 8. Molasses resulting from the extraction or refining of sugar falling under heading No. 17.03 | 10 % ad valorem |
| 9. Cocoa beans (whole or broken, raw or rosted falling under heading No. 18.01 | 20 % advalorem |
| 10. Natural graphite falling under heading No. 25.04 | 10% ad valorem
[OLD-15 % advalorem] |
| 11. Fluorspar falling under sub-heading No. 2529.21 or 2529.22 | 10% ad valorem
[OLD-15 % advalorem] |
| 12. Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) falling under heading No.28.03 | 15% ad valorem |
| 13. Glycerol falling under sub-heading No. 2905.45 | 5% ad valorem |
| 14. Citronella oil, cinnamon bark oil, cinnamon leaf oil or nutmeg oil falling under sub-heading No. 3301.29 | 15% ad valorem |
| 15. Papain pure falling under sub-heading No. 3507.90 | 15% ad valorem |
| 16. Activated carbon falling under sub-heading No. 3802.10 | 15% ad valorem |
| 17. Oleic acid falling under sub-heading No.3823.12 | 15% ad valorem |
| 18. Tall oil fatty acids falling under sub-heading No. 3823.13 | 15% ad valorem |
| 19. Industrial monocarboxylic fatty acids and acid oils from refining (excluding stearic acid, oleic acid and tall oil fatty acids) falling under sub-heading No. 3823.19 | 15% ad valorem |
| 20. Industrial fatty alcohols falling under sub-heading No.3823.70 | 15% ad valorem |
| 20A. All goods falling under sub-heading 4001.10 | 40% ad valorem |
| (Sl.No.20A has been inserted vide cus Ntf.No.24/2002 dt.1/3/2002) |
| 21. Natural rubber ( in primary forms or in plates, sheets or strip) falling under sub-headings 4001.21, 4001.22 or 4001.29. | 10% ad valorem |
| (Sl.No.21 has been substituted vide cus Ntf.No.24/2002 dt.1/3/2002) |
| [OLD 21. Natural rubber (in primary forms or in plates, sheets or strip) falling under sub-heading Nos. 4001.10, 4001.21, 4001.22 or 4001.29 | 20% ad valorem] |
| 22. New pneumatic tyres falling under heading No. 40.11 | 15% ad valorem |
| 23. Inner tubes falling under heading No. 40.13 | 15% ad valorem |
| 24. Rubber mats (other than of a kind used in motor vehicles) falling under sub-heading No. 4016.91 | 15% ad valorem |
| 25. Rubber rings falling under sub-heading No. 4016.99 | 15% ad valorem |
| 26. Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard falling under sub-heading No. 4802.20 | 15% ad valorem |
| 27. Carbonising base paper falling under sub-heading No. 4802.30 | 15% ad valorem |
| 28. Wall paper base falling under sub-heading No. 4802.40 | 15% ad valorem |
| 29. Uncoated paper and paperboard of a kind used for printing and weighing less than 40 g/sq.m. falling under sub-heading 4802.54 | 15% ad valorem |
| 30. Uncoated paper and paperboard of a kind used for printing and weighing more than 150 g/sq.m. falling under sub-heading 4802.58 | 15% ad valorem |
(Sl.Nos.29 & 30 has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001)
|
| 31. Uncoated paper and paperboard (in rolls or sheets) falling under heading No. 48.05 | 15% ad valorem |
| 32. Silk worm cocoons suitable for reeling falling under heading No. 50.01 | 15% ad valorem |
| 33. Carded wool falling under sub-heading No.5105.10 | 15% ad valorem |
| 34. Combed wool in fragments falling under sub-heading No. 5105.21 | 15% ad valorem |
| 35. Fine animal hair (carded or combed) falling under sub-headings 5105.31 or 5105.39 | 15% ad valorem |
(Sl.No.35 has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001)
|
| 36. Coarse animal hair (carded or combed) falling under sub-heading No. 5105.40 | 15% ad valorem |
| 37. Gypsum plaster board falling under sub-heading Nos. 6809.11 or 6809.19 | 15% ad valorem |
| 38. Ceramic tiles falling under heading Nos.69.07 or 69.08 | 10% ad valorem |
| 39. Ferro-silicon falling under sub-heading Nos. 7202.21 or 7202.29 | 10% ad valorem
[OLD-20% ad valorem] |
(In above S.No. I, column (3) of item 10, 11 & 39 has been substituted vide CUS NTF NO. 67/2004 DATE 09/07/2004)
|
| 40. GI / MS pipes (seamless tubes) falling under heading No. 73.04 | 15% ad valorem |
| 41. Sawing, grinding or polishing machines falling under sub-heading Nos. 8464.10 or 8464.20 | 15% ad valorem |
| 42. Transformers (other than liquid dielectric transformers) falling under sub-heading Nos. 8504.31, 8504.32, 8504.33 or 8504.34 | 15% ad valorem |
| 43. Parts, of transformers (other than liquid dielectric transformers) having a power handling capacity exceeding 16 kVA falling under sub-heading No. 8504.90 | 15% ad valorem |
| 44. Furnaces functioning by induction falling under sub-heading 8514.20 | 15% ad valorem |
(Sl.No.44 has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001)
|
| 45. Non-electrically heated hand-soldering irons and brazing guns falling under sub-heading No. 8515.11 | 15% ad valorem |
| 46. Machines and apparatus for resistance welding of metal falling under sub-heading Nos. 8515.21 or 8515.29 | 20% ad valorem |
| 47. Television camera tubes falling under sub-heading No.8540.20 | 15% ad valorem |
| 48. Data or graphic display tubes (Colour, with a phosphor dot screen pitch smaller than 0.4 mm) falling under sub-heading No. 8540.40 | Nil |
| 49. Data / graphic display tubes (black and white or other monochrome) falling under sub-heading No. 8540.50 | 20% ad valorem |
| 50. Other cathode ray tubes falling under sub-heading No. 8540.60 | 20% ad valorem |
| 51. Magnetrons falling under sub-heading No. 8540.71 | 20% ad valorem |
| 52. Klystrons falling under sub-heading No. 8540.72 | 20% ad valorem |
| 53. Receiver or amplifier valves and tubes falling under sub-heading No. 8540.81 | 20% ad valorem |
| 54. Parts of railway or tramway locomotives or rolling stock falling under sub-heading Nos. 8607.11, 8607.12, 8607.21, 8607.29, 8607.30, 8607.91 or 8607.99 | 20% ad valorem |
| 55. Parts of railway or tramway locomotives or rolling stock falling under sub-heading No. 8607.19 | 15% ad
|
| 56. Toys (other than wheeled toys designed to be ridden by children, dolls" carriages,dolls representing human beings and parts and accessories of such dolls), reduced-size (scale) models and similar recreational models (working or not) and puzzles of all kinds falling under heading No. 95.03) | 10% ad valorem |
| (II) | The following goods:- |
|---|
| 1. Dried fish (whether or not salted but not smoked) falling under sub-heading No.0305.51 or 0305.59 | Nil |
| 2. Leather of bovine or equine animals (without hair on ) falling under headings 41.04 and 41.07 [except whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2.6 square metres); other bovine leather, vegetable pre-tanned; or other bovine leather and equine leather, parchment dressed or prepared after tanning (other than full grains and full grain splits)] | 10% ad valorem |
| 3. Goat or kid skin leather (without hair on ) falling under headings 4106.20 or 4113.10 (except otherwise pre-tanned or parchment dressed or prepared after tanning) | 10% ad valorem |
| 4. Composition leather falling under sub-heading 4115.10 | 10% ad valorem |
(Sl.Nos.2,3 & 4 has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001)
|
| 5. Timber falling within Chapter 44 | 10% ad valorem |
| 6. Jute or bamboo pulp falling under heading Nos. 47.03 or 47.04 | 5% ad valorem |
| 7. Newsprint falling within chapter 48, of the following type, namely, uncoated paper of a kind used for the printing of newspapers of which not less than 65% by weight of the total fibre content consists of wood fibres, obtained by a mechanical process, unsized or very lightly sized, having a smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40 g/ sq. m. and not more than 57 g / sq. m. and having an ash content by weight not exceeding 8% | 5% ad valorem |
| 8. Printing paper, having a substance by weight of 25 g/sq. m. and above but not exceeding 180 g/sq. m. falling under sub-headings 4802.54, 4802.55, 4802.56, 4802.57 or 4802.58 | 10% ad valorem |
(Sl.No.8 has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001)
|
| 9. Hand-woven Jamdani sarees falling under heading Nos. 50.07, 52.08 or 52.09, Jamdani dupattas, Jamdani Kamiz or fabrics made of Jamdani cloth | Nil |
| 10. Carpets wholly made out of jute falling under sub-heading Nos. 5701.90 or 5703.90 | 15% ad valorem |
| (In this table col.(3) has been substituted vide cus CUS NTF NO. 10/2004 DATE 08/01/2004) |
| (In this table col.(3) has been substituted vide cus CUS NTF NO. 28/2003 DATE 01/03/2003) |
| (In this table entries has been substituted vide cus Ntf.No.24/2002 dt.1/3/2002) |
[As amended by 101/95-Cus dated 26-5-95, 120/95-Cus dated 12-7-95, No.175/95-Cus dated 29-12-95; No.44/96-Cus., dated 23-7-1996; No.16/97-Cus., dated 1-3-1997; No.28/98-Cus., dated 2-6-1998 and