Cus Ntf No.11/1996 Date : 24-1-1996

Exemption goods related to Food preparations
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 the goods specified in column (1) of the Table hereto annexed and falling under sub-heading No. 1806.90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, 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 (2) of the said Table.

TABLE

Description of goods	Rate
(1)	(2)
Food preparations means for infant use and put up for retail sale, of (a) flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50% calculated on a totally defatted basis; or (b) goods of heading Nos. 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally defatted basis.	15% ad valorem

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