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, - 
(a)����� in
column (2) against S. No. (1) of the Table hereto annexed when imported into
India from Bangladesh, Republic of Korea or Sri Lanka, which has ratified the
Bangkok Agreement; or 
(b)����� in
column (2) against S. No. (II) of the said Table when imported into India from
Bangladesh which has ratified the Bangkok Agreement. 
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: 
 
  | 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 No. 03.01 to
  03.06  | Nil  | 
 
  | (2) Desiccated coconut falling
  under 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% ad valorem  | 
 
  | (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 roasted) falling under heading No. 18.01  | 20% ad valorem  | 
 
  | (10) Natural graphite falling
  under heading No. 25.04  | 15% ad valorem  | 
 
  | (11) Fluorspar falling under
  sub-heading Nos. 2529.21 or 2529.22  | 20% ad valorem  | 
 
  | (12) Carbon (carbon blacks and
  other forms of carbon not elsewhere specified or included) falling under heading
  No. 28.03  | 20% ad valorem  | 
 
  | (13) Glycerol falling under
  sub-heading No. 2905.45  | 10% ad valorem  | 
 
  | (14) Citronella oil, cinnamon bark
  oil, cinnamon leaf oil or nutmeg oil falling under sub-heading No. 3301.29
   | 20% ad valorem  | 
 
  | (15) Papain pure falling under
  sub-heading No. 3507.90  | 20% ad valorem  | 
 
  | (16) Activated carbon falling
  under sub-heading No. 3802.10  | 20% ad valorem  | 
 
  | (17) Oleic acid falling under
  sub-heading No. 3823.12  | 20% ad valorem  | 
 
  | (18) Tall oil fatty acids falling
  under sub-heading No. 3823.13  | 20% ad valorem  | 
 
  | (19) Industrial monocarboxylic
  fatty acids and acid oil from refining (excluding stearic acid, oleic acid
  and tall oil fatty acids) falling under sub-heading No. 3823.19  | 20% ad valorem  | 
 
  | (20) Industrial fatty alcohols
  falling under sub-heading No. 3823.70  | 20% ad valorem  | 
 
  | (21) All goods falling under
  sub-heading 4001.10 | 40% ad
  valorem | 
 
  | (21) Natural rubber (in primary
  forms or in plates, sheets or strip) falling under sub-heading Nos. 4001.21,
  4001.22 or 4001.29  | 15% ad valorem  | 
 
  | (22) New pneumatic tyres falling
  under heading No. 40.11  | 20% ad valorem  | 
 
  | (23) Inner tubes falling under
  heading No. 40.13  | 20% ad valorem  | 
 
  | (24) Rubber mats (other than of a
  kind used in motor vehicles) falling under sub-heading No. 4016.91  | 20% ad valorem  | 
 
  | (25) Rubber rings falling under
  sub-heading No.4016.99  | 20% ad valorem  | 
 
  | (26) Paper and paperboard of a
  kind used as a base for photosensitive, heat-sensitive or electro-sensitive
  paper or paperboard falling under sub-heading No. 4802.20  | 15% ad valorem  | 
 
  | (27) Carbonizing 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  | 
 
  | (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  | 20% 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  | 
 
  | (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 No.6809.11 or 6809.19  | 20% ad valorem  | 
 
  | (38) Ceramic tiles falling under
  heading Nos. 69.07 or 69.08  | 15% ad valorem  | 
 
  | (39) Ferro-silicon falling under
  sub-heading Nos. 7202.21 or 7202.29  | 20% ad valorem  | 
 
  | (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 8484.20  | 15% ad valorem  | 
 
  | (42) Transformers (other than
  liquid dielectric transformers) falling under sub-heading Nos. 8504.31,
  8504.32, 8504.33 or 8504.34  | 20% 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  | 20% ad valorem  | 
 
  | (44) Furnaces functioning by
  induction falling under sub-heading 8514.20  | 20% ad valorem  | 
 
  | (45) Non-electrically heated
  hand-soldering irons and brazing guns falling under sub-heading No. 8515.11
   | 20% ad valorem  | 
 
  | (46) Machines and apparatus for
  resistance welding of metal falling under sub-heading Nos. 8515.21 or 8515.29
   | 25% ad valorem  | 
 
  | (47) Television camera tubes
  falling under sub-heading No. 8540.20  | 20% 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
   | 25% ad valorem  | 
 
  | (50) Other cathode ray tubes
  falling under sub-heading No. 8540.60  | 25% ad valorem  | 
 
  | (51) Magnetrons falling under
  sub-heading No. 8540.71  | 25% ad valorem  | 
 
  | (52) Klystrons falling under
  sub-heading No. 8540.72  | 25% ad valorem  | 
 
  | (53) Receivers or amplifier valves
  and tubes falling under sub-heading No. 8540.81  | 25% ad valorem  | 
 
  | (54) Parts of railway or tramway
  locomotives or rolling stock falling under sub-heading No. 8607.11, 8607.12,
  8607.21, 8607.29, 8607.30, 8607.91 or 8607.99  | 25% ad valorem  | 
 
  | (55) Parts of railway tramway
  locomotives or rolling stock falling under sub-heading No. 8607.19  | 20% ad valorem  | 
 
  | (56) Toys (other than wheeled toys
  designed to be ridden by children doll�s 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  | 15% 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)]  | 15% 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)  | 15% ad valorem  | 
 
  | 4. Composition leather falling
  under sub-heading 4115.10  | 15% ad valorem  | 
 
  | 5. Timber falling within Chapter 44
   | 15% 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 fibers, 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 40g/sq.m. and not more than
  57g/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
   | 15% ad valorem  | 
 
  | 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  | 20% ad valorem  |