| Date: |
16-03-1995
|
| Notification No: |
CUSTOMS Notification No 28/1995
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Tariff
|
| File No: |
|
| Subject: |
Preferential rates of duty for specified goods when imported into India from Mauritius, Seychelles or Tonga
|
Preferential rates of duty for specified goods when imported into India
from Mauritius, Seychelles or Tonga
Notification
No. 28 dated 16th March 1995 (As amended by notification no. 175/95,
17/97, Notification No. 27 dated 28th February 1999, Notification
No. 135 dated 31st December 2001, Notification No. 24 dated 1st
March 2002, Notification No. 28 dated 1st March 2003)
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.
|
S. 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
|
15% ad valorem
|
|
8.
|
29.35
|
Sulpha drugs
|
19% ad valorem
|
|
9.
|
2939.61, 2939.62, 2939.63,
2939.69, 2939.91 or 2939.99
|
Alkaloids used solely or
predominantly as drugs
|
19% ad valorem
|
|
10.
|
29
|
Pharmaceutical chemicals, namely,
chemicals having prophylactic or therapeutic value and used solely or
predominantly as drugs, 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
|
19% ad valorem
|
|
11.
|
3006.60 �
|
Medicaments (including veterinary
medicaments)
|
Nil
|
|
12.
|
3204.90
|
Optical bleaching agents
|
15% ad valorem
|
|
13.
|
3301.90
|
Natural essential oils of
citronella, cinnamon and cinnamon leaf
|
20% ad valorem
|
|
14.
|
3402.20
|
Organic surface-active agents
|
15% ad valorem
|
|
15.
|
3402.90
|
Organic surface-active preparations
|
15% ad valorem
|
|
16.
|
3812.20, 3812.30
|
Prepared rubber chemicals
|
15% ad valorem
|
|
17.
|
38.12
|
Plasticisers not elsewhere
specified
|
15% ad valorem
|
|
18.
|
3815.19
|
Compound catalysts
|
15% ad valorem
|
|
19.
|
38.24
|
Water treatment chemicals, not
elsewhere specified
|
15% ad valorem
|
|
|
|