CUS NTF NO.28/1995 DATE 16-3-95 [As amended by Notification 175/95-Cus., dated 29-12-1995; No.45/96-Cus., dated 23-7-1996;No.17/97-Cus., dated 1-3-1997 and
No.27/99-Cus., dated 28-2-1999]
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 (3) of the Table annexed hereto and falling within Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in column (2) of the said Table, when imported into India from Mauritius, Seychelles or Tonga, 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 (4) of the said Table:
Provided that the importer proves to the satisfaction of the proper officer of customs that the goods in respect of which the exemption under this notification is claimed are being imported in accordance with the 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 1st July, 1977.
TABLE| Sl.No. | Chapter or heading No.or sub-heading No. | Description of goods | Rate |
|---|
| (1) | (2) | (3) | (4) |
|---|
| 1. | 0904.20 | Unground chillies | 22.5 % ad valorem |
| 2. | 0908.20 | Unground mace | 22.5 % ad valorem |
| 3. | 0910.10 | Unground ginger | 22.5 % ad valorem |
| 4. | 12.11 | Plants and parts of plants used primarily in pharmacy or for insecticidal,fungicidal or similar purposes | 20 % ad valorem |
| 5. | 1301.90 | Gums, Benjamin and Damar | 20 % ad valorem |
| 6. | 25.30 | Battery grade manganese-di-oxide | 15 % ad valorem |
| 7. | 2907.12 | Cresylic acid | 20 % ad valorem |
| 8. | 29.35 | Sulpha Drugs | 24 % ad valorem |
| 9. | 2939.61, 2939.62, 2939.63, 2939.69, 2939.91 or 2939.99 | Alkaloids used solely or predominantly as drugs | 24 % ad valorem |
(In Sl.No.9 bold figures has been substituted vide Cus Ntf No.135/2001 Dt.31/12/2001)
|
| 10. | 29 | Pharmaceutical chemical, namely, chemicals having prophylactic or therapeutic value and used solely or predominantly as druds, other than,-
(i) goods specified in S. Nos. 7,8 and 9 above; or
(ii) vitamins falling under heading No. 29.36 and antibiotics falling under heading No. 29.41 of the said Schedule | 24 % ad valorem |
| 11. | 3006.60 | Medicaments (including veterinary medicaments) | Nil |
| 12. | 3204.90 | Optical bleaching agents | 20 % ad valorem |
| 13. | 3301.90 | Natural essential oils of citronella, cinnamon and cinnamon leaf | 25 % ad valorem |
| 14. | 3402.20 | Organic surface-active agents | 20 % ad valorem |
| 15. | 3402.90 | Organic surface-active preparations | 20 % ad valorem |
| 16. | 3812.20,3812.30 | Prepared rubber chemicals | 20 % ad valorem |
| 17. | 38.12 | Plasticisers not elsewhere specified | 20 % ad valorem |
| 18. | 3815.19 | Compound catalysts | 15 % ad valorem |
| 19. | 38.23 | Water treatment chemicals, not elsewhere specified | 20 % ad valorem |
| (In this table bold figures has been substituted vide has been substituted vide cus Ntf.No.24/2002 dt.1/3/2002) |
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