Specified Goods falling under Chapter or heading or sub-heading No.
imported from a least Developing countries
Notification No. 105 dated 10th August
1999 (As amended by Notification No. 135 dated 31st
December 2001, Notification No. 85 dated 20th August 2002,
Notification No. 145 dated 31st December 2002, Notification No. 13
dated 20th January 2003)
In exercise of the powers conferred by sub-section (1) of
section 25 of the Customs Act 1962 (52 of 1962), and in supersession of the
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 15/97-Customs, dated the 1st March, 1997, the Central
Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts the goods of the description specified in column (2) of the
Table hereto annexed and falling under the Chapter, Heading No. or Sub-heading
of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified
in the corresponding entry in column (3) of the said Table: -
(a)��������� in
the case of goods specified in Part A of the said Table, when imported into
India from a country listed in Appendix I, or
(b)��������� in
the case of goods specified in Part B of the said Table, when imported into
India from a country listed in Appendix II, or
from so much of that portion of the applied rate of duty of
Customs as is specified in the corresponding entry in column (4) of the said
Table:
Provided that the importer proves to the satisfaction of the Assistant
Commissioner of Customs or the Deputy Commissioner of Customs, in accordance
with the Customs Tariff (Determination of Origin of Goods under the Agreement
of SAARC Preferential Trading Arrangement Rules, 1995 published with the
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 73/95- Customs (NT), dated the 7th December, 1995,
that the goods in respect of which the benefit of this exemption is claimed are
of the origin of the country listed in the said Appendix I or, as the case may
be, Appendix II.
Provided further that the
exemption contained in this notification shall not be applicable in the case
of:
(i)������� Vanaspati,
(ii)������ Acrylic yarn,
(iii)������ Copper
products falling under Chapter 74 and heading 85.44 of the First Schedule to
the Customs Tariff Act, 1975 and
(iv)������ Zinc oxide,
When
imported from Nepal in excess of the quantities specified in Condition No. 3 of
the Annexure to notification 40/2002-Customs, dated the 12th April
2002.
Explanation: For the purposes of this
notification, � applied rate of duty� means the standard rate of duty specified
in the First Schedule to the Customs Tariff Act (51 of 1975) with respect to
the goods specified in the said Table, read with any other notification for the
time being in force, issued in respect of such goods under sub-section (1) of
section 25 of the Customs Act, 1962 (52 of 1962), but not including the
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No.236/89-Customs, dated the 1st September, 1989, and
26/95-Customs dated the 16th March, 1995:
|
S. No.
|
Description of goods
|
Chapter or Heading No or Sub-heading No.
|
Extent of tariff concession (percentage of applied rate of duty)
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
PART A
|
|
1.
|
All
goods
|
07.08,
07.13
|
10%
|
|
2.
|
All
goods
|
0802.50
|
10%
|
|
3.
|
Areca
nuts �
|
0802.90
|
50%
|
|
4.
|
All
goods
|
0804.10,
0804.20
|
20%
|
|
5.
|
All
goods
|
0805.10
|
10%
|
|
6.
|
Mandarins
|
0805.20
|
20%
|
|
7.
|
Lemons
|
0805.50
|
20%
|
|
8.
|
All
goods
|
0805.90
|
20%
|
|
9.
|
All
goods
|
08.06
|
10%
|
|
10.
|
All
goods
|
0807.11
|
20%
|
|
11.
|
Papaws
|
0807.20
|
20%
|
|
12.
|
All
goods
|
0809.10
|
10%
|
|
13.
|
All
goods
|
0813.10
|
20%
|
|
14.
|
Pine
nuts
|
0813.40
|
10%
|
|
15.
|
All
goods
|
09.07
|
90%
|
|
16.
|
All
goods
|
0908.10,
0908.20
|
50%
|
|
17.
|
Coconut
milk powder
|
1106.30
|
25%
|
|
18.
|
All
goods
|
1209.30,
1211.10
|
10%
|
|
19.
|
Plants
and parts of plants used for perfumery, pharmacy or for insecticidal,
fungicidal or similar purposes
|
1211.30,
1211.40 or 1211.90
|
10%
|
|
20.
|
All
goods
|
1301.10
|
15%
|
|
21.
|
Re-sub-Gum
|
1301.90
|
15%
|
|
22.
|
All
goods
|
1806
(except 1806.10)
|
50%
|
|
23.
|
All
goods
|
1905.31
or 1905.32
|
50%
|
|
24.
|
All
goods
|
1905.40, 1905.90
|
10%
|
|
25.
|
All
goods
|
2008.20
|
10%
|
|
26.
|
Coconut-vinegar
|
22.09
|
10%
|
|
27.
|
Salt
|
25.01
|
20%
|
|
28.
|
All
goods
|
2504.10
|
50%
|
|
29.
|
All
goods
|
2504.90
|
40%
|
|
30.
|
All
goods
|
26.14
|
25%
|
|
31.
|
Coal
tar
|
27.06
|
10%
|
|
32.
|
All
goods
|
27.13
|
10%
|
|
33.
|
All
goods
|
28.01,
28.02, 28.03, 28.04, 28.05 (except 2805.30), 28.06, 28.10, 28.12, 28.13,
28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23, 28.24, 28.25, 28.26,
28.28, 28.29, 28.30, 28.31, 28.32, 28.35, 28.37, 28.38, 28.39, 28.40,
28.41(except 2841.50), 28.42, 28.47, 28.48, 28.49, 28.50, 28.51
|
10%
|
|
34.
|
Other
chromates and dichromates
|
2841.50
|
10%
|
|
35.
|
All
goods
|
29.01,
2902.11, 2902.19, 2902.50, 2902.60, 2902.70, 2902.90, 2903.11, 2903.12,
2903.29, 2903.30, 2903.69, 29.06, 29.07, 29.08, 29.09, 29.10, 29.11, 29.12,
29.13, 29.14, 29.17 (except 2917.31, 2917.32, 2917.33 and 2917.34), 29.18,
2920.10, 29.21, 29.22, 29.23, 29.24, 29.25, 29.26, 29.27, 29.28, 29.29,
29.30, (except 2930.90), 29.31, 29.32, 29.33 (except 2933.55 and 2933.59),
29.34, 29.35, 29.36 (except 2936.23, 2936.24, 2936.26 and 2936.29), 29.37,
29.38, 29.39 (except 2939.11, 2939.19, 2939.91 and 2939.99), 29.42
|
10%
|
|
36.
|
All
goods
|
2939.91,
2939.99, 29.40
|
15%
|
|
37.
|
Triple
super phosphate
|
3102.10
|
10%
|
|
38.
|
All
goods
|
3105.30
|
10%
|
|
39.
|
Mono
ammonia phosphate
|
3105.40
|
10%
|
|
40.
|
All
goods
|
3301.30
|
10%
|
|
41.
|
Cinnamon
leaf oil
|
3301.90
|
10%
|
|
42.
|
All
goods
|
35.03
|
20%
|
|
43.
|
All
goods
|
3802.10
|
30%
|
|
44.
|
All
goods
|
4005.99
|
10%
|
|
45.
|
All
goods
|
40.06,
40.07, 40.08, 40.09
|
50%
|
|
46.
|
All
goods
|
4010.11
|
15%
|
|
47.
|
All
goods
|
4010.39
|
10%
|
|
48.
|
All
goods
|
4011.20,
4011.30, 4011.50, 40.14, 4015.11, 4015.19, 4016.91, 4016.93, 4016.94,
|
50%
|
|
49.
|
All
goods
|
4016.95,
4016.99
|
10%
|
|
50.
|
Whole
bovine skin leather, of a unit surface area not exceeding 28 square feet (2.6
square metres)
|
41.04
or 41.07
|
10%
|
|
51.
|
All
goods
|
44.10,
4418.20, 4418.40, 4418.50, 4418.90
|
10%
|
|
52.
|
All
goods
|
4418.30
|
15%
|
|
53.
|
All
goods
|
49.01
|
10%
|
|
54.
|
All
goods
|
52.01
|
10%
|
|
55.
|
Rubber
slippers
|
6402.20
|
10%
|
|
56.
|
�V�
Straps
|
6406.90
|
10%
|
|
57.
|
Artificial
flowers/ plants of plastic
|
6702.10
|
10%
|
|
58.
|
Artificial
flowers/ plants of other material
|
6702.90
|
10%
|
|
59.
|
All
goods
|
6802.21,
6802.22, 6802.23, 6802.29, 6802.91
|
10%
|
|
60.
|
All
goods
|
6814.90
|
15%
|
|
61.
|
All
goods
|
69.02,
69.03, (except 6903.90)
|
15%
|
|
62.
|
All
goods
|
6903.90
|
25%
|
|
63.
|
All
goods
|
7210.12
|
10%
|
|
64.
|
All
goods
|
7318.16
|
15%
|
|
65.
|
All
goods
|
8402.11,
8410.13, 8458.11
|
20%
|
|
66.
|
All
goods
|
8482.80
|
10%
|
|
67.
|
All
goods
|
8505.30,8546.90
|
10%
|
|
68.
|
All
goods
|
8532.24,
8532.30
|
15%
|
|
69.
|
All
goods
|
8545.20
|
20%
|
|
70.
|
All
goods
|
8708.40,
8708.70
|
10%
|
|
71.
|
All
goods
|
9028.10,
9028.30
|
20%
|
|
72.
|
All
goods
|
9402.10
|
10%
|
|
73.
|
All
goods
|
9403.60
|
20%
|
|
74.
|
All
goods
|
9603.10,
9603.29, 9603.40, 96.09
|
10%
|
|
75.
|
All
goods
|
9608.10,
9613.20
|
20%
|
|
PART B
|
|
1.
|
All goods
|
03.01, 03.02 (except 0302.32), 03.03, 03.04, 03.05 (except
0305.49 and 0305.59), 03.06, 03.07
|
50%
|
|
1A.
|
All goods
|
0302.32, 0305.49, 0305.59
|
75%
|
|
2.
|
Hilsa fish fillets, dried or in brine, but not smoked
|
0305.30
|
60%
|
|
3.
|
Hilsa fish, salted but not dried or smoked and Hilsa fish
in brine
|
0305.69
|
60%
|
|
3A.
|
All goods
|
0402.99
|
25%
|
|
4.
|
All goods
|
05.08
|
50%
|
|
5.
|
Ambergris, castoreum, civet and musk
|
0510.00
|
50%
|
|
5A.
|
All goods
|
06.03
|
25%
|
|
5B.
|
All goods
|
0701.90
|
15%
|
|
6.
|
All goods
|
0802.90
|
60%
|
|
6A.
|
All goods
|
0804.30, 0810.90
|
75%
|
|
7.
|
All goods
|
0804.50, 0811.90, 0812.90
|
15%
|
|
7A.
|
All goods
|
09.04, 09.06, 0910.10, 0910.30, 0910.50, 0910.91, 0910.99
|
15%
|
|
7B.
|
All goods
|
1105.20
|
15%
|
|
8.
|
All goods
|
15(except 15.20)
|
50%
|
|
9.
|
All goods
|
15.20
|
60%
|
|
10.
|
All goods
|
16 (except 1604.14)
|
50%
|
|
10A.
|
All goods
|
1604.14
|
75%
|
|
11.
|
All goods
|
17(except 1702.30 and 1703.10)
|
50%
|
|
12.
|
All goods
|
1702.30, 1703.10
|
60%
|
|
12A.
|
All goods
|
1905.31,
1905.32, 1905.40
|
100%
|
|
12B.
|
All goods
|
1905.90
|
20%
|
|
13.
|
All goods
|
20 (except 2001.90, 20.04, 2005.20, 20.07, 2008.19,
2008.20, 2008.99, 2009.19, 2009.50, 2009.80 and 2009.90)
|
50%
|
|
13A.
|
All goods
|
20.04, 2005.20, 20.07, 2008.19, 2008.20, 2009.19, 2009.50
|
60%
|
|
13B.
|
All goods
|
2001.90, 2009.80, 2008.99, 2009.90
|
75%
|
|
13C.
|
All goods
|
2103.20
|
25%
|
|
13D.
|
All goods
|
21.05
|
15%
|
|
13E.
|
All goods
|
2201.10
|
75%
|
|
14.
|
All goods
|
2202.10
|
60%
|
|
15.
|
All goods
|
2301.20
|
50%
|
|
16.
|
All goods
|
2707.40
|
60%
|
|
17.
|
All goods
|
2905.45
|
60%
|
|
18.
|
All goods
|
30.01, 30.02, 3004.40, 3004.90,
3006.40, 3006.60
|
100%
|
|
18A
|
All goods
|
30.03, 3004.10, 3004.50, 30.05,
30.06, (except 3006.40 and 3006.60)
|
50%
|
|
19
|
All goods
|
3004.20, 3004.31, 3004.32,
3004.39
|
60%
|
|
20.
|
All goods
|
31.01, 31.02
|
100%
|
|
21.
|
All goods
|
32 (except 3208.10, 3208.20, 32.09 and 32.10)
|
50%
|
|
22.
|
All goods
|
3208.10, 3208.20, 32.09 and 32.10
|
60%
|
|
23.
|
All goods
|
3304.10, 3304.30, 3305.30,
3305.90, 33.06
|
100%
|
|
23A.
|
All goods
|
33.01, 33.02
|
50%
|
|
24.
|
All goods
|
33.03, 33.07
|
60%
|
|
24A.
|
All goods
|
3304.20, 3304.91, 3304.99, 3305.10, 3305.20
|
75%
|
|
25.
|
All goods
|
3401.11, 3401.19
|
100%
|
|
26.
|
All goods
|
34 (except 3401.11, 3401.19 and 3401.20)
|
50%
|
|
26A.
|
All goods
|
3401.20
|
60%
|
|
27.
|
All goods
|
35
|
50%
|
|
28.
|
All goods
|
39.14, 39.15, 39.16, 39.17 (except 3917.22, 3917.23,
3917.29 and 3917.31), 39.18, 39.19, 39.20, 39.21, 39.22, 39.23, 3924.90,
39.25, 39.26
|
50%
|
|
29.
|
All goods
|
3917.22, 3917.23, 3917.29, 3917.31, 3924.10
|
60%
|
|
30.
|
All goods
|
4202.32, 4202.39
|
100%
|
|
30A.
|
All goods
|
42.01, 4202.11, 4202.12, 4202.19, 42.05, 42.06
|
50%
|
|
31.
|
All goods
|
4202.22, 4202.29, 4202.91, 4202.92, 4202.99, 42.04
|
60%
|
|
31A.
|
All goods
|
4202.21, 4202.31, 42.03
|
75%
|
|
32.
|
All goods
|
44.01, 44.02, 44.03, 44.04, 44.05, 44.06, 44.07, 44.08,
44.09, 44.11, 44.12, 44.13, 44.15, 44.16, 44.17, 44.18, 44.19
|
50%
|
|
33.
|
All goods
|
4410.90
|
60%
|
|
34.
|
All goods
|
48.01, 48.10, 48.19, 48.22
|
50%
|
|
35.
|
All goods
|
48.02, 48.04, 48.05, 48.08
|
60%
|
|
36.
|
All goods
|
49.01,49.03, 49.05, 49.06, 49.08
|
50%
|
|
37.
|
Stock, shares and bond certification and similar documents
of title; Cheque forms
|
49.07
|
60%
|
|
38.
|
All goods
|
52.01, 52.02, 52.03, 52.04, 52.05, 52.06, 52.07, 52.08
(except 5208.12, 5208.13, 5208.41, 5208.42 and 5208.43) 52.09, 52.10 (except
5210.12), 52.11, 52.12
|
50%
|
|
39.
|
All goods
|
5208.12, 5208.13, 5208.41, 5208.42, 5208.43, 5210.12
|
60%
|
|
40.
|
All goods
|
53 (except 53.07 and 53.10)
|
50%
|
|
41.
|
All goods
|
53.07, 53.10
|
60%
|
|
42.
|
All goods
|
54.01, 54.02 (except 5402.20), 54.03, 54.04, 54.05, 54.06,
54.07 (except 5407.10, 5407.20 and 5407.30), 54.08
|
50%
|
|
43.
|
All goods
|
5402.20, 5407.10, 5407.20, 5407.30
|
60%
|
|
44.
|
All goods
|
56 (except 5607.10)
|
50%
|
|
45.
|
All goods
|
5607.10
|
60%
|
|
46.
|
All goods
|
5702.39
|
60%
|
|
47.
|
All goods
|
58 (except 5802.19, 5802.20 and 5802.30)
|
50%
|
|
48.
|
All goods
|
5802.19, 5802.20, 5802.30
|
60%
|
|
49.
|
All goods
|
61.01, 61.02, 6103.21, 6103.31, 61.04 (except 6104.32,
6104.33 and 6104.39), 6105.10, 61.06, 6108.31, 6108.32, 6108.39, 6108.91,
6108.92, 6108.99, 6109.90, 61.10 (except 6110.90), 6111.10, 61.12 (except
6112.11 and 6112.20), 6114.10, 61.15, 61.16, 61.17
|
50%
|
|
50.
|
All goods
|
61.03 (except 6103.21 and 6103.31), 6104.32, 6104.33,
6104.39, 6105.20, 6105.90, 61.07, 6108.11, 6108.19, 6108.21, 6108.22,
6108.29, 6109.10, 6110.90, 61.11 (except 6111.10), 6112.11, 6112.20, 61.13,
61.14 (except 6114.10)
|
60%
|
|
51
|
All goods
|
62.01, 62.02, 6203.11, 6203.21, 6203.22, 6203.31, 62.04
(except 6204.32, 6204.33 and 6204.39), 62.05, 62.06,6207.22, 62.08 (except
6208.11 and 6208.19), 6209.10, 16209.20, 62.14 (except 6214.10), 62.15,
62.16, 62.17
|
50%
|
|
52.
|
All goods
|
62.03 (except 6203.11, 6203.21, 6203.22 and 6203.31),
6204.32, 6204.33, 6204.39, 62.07 (except 6207.22), 6208.11, 6208.19, 6209.30,
6209.90, 62.10, 62.11, 62.12, 62.13
|
60%
|
|
53.
|
All goods
|
63.01,6302.21,6302.22, 63.03, 6304.19, 6304.92, 6304.93,
6304.99, 6305.32, 63.06, 63.07, 63.08, 63.09, 63.10
|
50%
|
|
54.
|
All goods
|
63.02 (except 6302.21 and 6302.22), 6304.11, 6304.91,
63.05 (except 6305.32)
|
60%
|
|
55.
|
All goods
|
64.01, 6402.20, 6402.99, 6403.20, 6403.30, 6403.59,
6404.11, 64.05 (except 6405.90)
|
60%
|
|
55A.
|
All goods
|
6402.19, 6403.99, 6404.19, 6404.20, 6405.90
|
75%
|
|
56.
|
All goods
|
6402.12, 6402.30, 6402.91, 6403.12, 6403.19, 6403.40,
6403.51, 6403.91, 64.06,
|
50%
|
|
57A.
|
All goods
|
6702.10
|
100%
|
|
57B.
|
All goods
|
6702.90
|
100%
|
|
58.
|
All goods
|
69(except 69.07, 69.08, 69.10, 69.11and 69.12)
|
50%
|
|
59.
|
All goods
|
69.12
|
60%
|
|
59A.
|
All goods
|
69.07, 69.08, 69.10, 69.11
|
75%
|
|
60.
|
All goods
|
73
|
50%
|
|
60A.
|
All goods
|
7408.11, 7408.19
|
25%
|
|
61.
|
All goods
|
74.04
|
60%
|
|
62.
|
All goods
|
7610.10, 7610.90
|
100%
|
|
63.
|
All goods
|
83
|
50%
|
|
64.
|
All goods
|
84.02, 84.03, 8407.32, 8407.33, 8407.34, 84.08, 8409.91,
84.10 (except 8410.13), 84.15 (except 8413.40), 8414.10, 8414.60, 84.16,
84.17, 84.19 (except 8419.11 and 8419.19), 84.21(except 8421.21 and 8421.39),
84.25 (except 8425.42), 8433.52, 8433.53, 8433.60, 8433.90, 84.38, 84.39,
84.42 (except 8442.50), 84.74 (except 8474.39), 84.75, 84.77, 8478.10
|
50%
|
|
65.
|
Electric fan
|
8414.51
|
60%
|
|
66.
|
Printing type, block, plates, cylinders and other printing
components
|
8442.50
|
50%
|
|
67.
|
All goods
|
8504.33, 8504.34
|
100%
|
|
67A.
|
Static Convertor-UPS
|
8504.40
|
100%
|
|
67B.
|
Dry Cell Battery
|
8506.90
|
100%
|
|
67C.
|
Plastic Cabinet of Television
|
8529.90
|
100%
|
|
67D.
|
All goods
|
8544.60
|
100%
|
|
67E.
|
Carbon Rod UM-1, UM-2, UM-3
|
8545.90
|
100%
|
|
68.
|
All goods
|
85 (except 8504.33, 8504.34, Static converter-UPS falling
under 8504.40, Dry cell battery falling under 8506.90,
Plastic cabinet of television falling under 8529.90,
8544.60, Carbon Rod UM-1, UM-2, UM-3 falling under 8545.90, 8504.10, 8504.21,
8504.22, 8504.31, 8504.32, 8507.10, 8507.20, 8507.90, 8539.10, 8539.21,
8539.22, 8539.29, 8539.31, 8539.39, 8539.90, 8544.11, 8544.19, 8544.49 and
8544.59)
|
50%
|
|
68A
|
All goods
|
8504.10, 8504.21, 8504.22, 8504.31, 8504.32, 8507.10,
8507.20, 8539.10, 8539.21, 8539.29, 8539.31, 8539.39, 8539.90, 8544.11,
8544.19, 8544.49, 8544.59
|
60%
|
|
68B.
|
All goods
|
8507.90, 8539.22
|
75%
|
|
68C.
|
All goods
|
8703.23, 8703.33, 8704.21, 8704.31
|
15%
|
|
69.
|
Automatic Regulating or
Controlling Instruments
|
9032.89
|
100%
|
|
69A.
|
All goods
|
90 (except Automatic regulating
or controlling instruments falling under 9032.89)
|
50%
|
|
70.
|
All goods
|
91(except 9105.91)
|
50%
|
|
71.
|
Electrically operated clocks
|
9105.91
|
50%
|
|
72.
|
All goods
|
9403.30,
9403.40, 9403.50, 9403.60
|
100%
|
|
72A.
|
All goods
|
94 (except 94.03)
|
50%
|
|
72B.
|
All goods
|
9403.10, 9403.20, 9403.70, 9403.80, 9403.90
|
60%
|
|
73.
|
Wheeled toys designed to be ridden by children
|
95.01
|
60%
|
|
74.
|
All goods
|
9502.10
|
60%
|
|
75.
|
All goods
|
96 (except 9607.11 and 9607.19)
|
50%
|
|
75A.
|
All goods
|
9607.11, 9607.19
|
75%
|
|
76.
|
Artificial flowers/plants of plastic
|
6702.10
|
60%
|
|
77.
|
Artificial flowers/plants of other material
|
6702.90
|
60%
|
APPENDIX I
|
S. No.
|
Country
|
|
(1)
|
(2)
|
|
1
|
Bangladesh
|
|
2
|
Bhutan
|
|
3
|
Maldives
|
|
4
|
Nepal
|
|
5
|
Pakistan
|
|
6
|
Sri
Lanka
|
APPENDIX II
|
S. No.
|
Country
|
|
(1)
|
(2)
|
|
1
|
Bangladesh
|
|
2
|
Bhutan
|
|
3
|
Maldives
|
|
4
|
Nepal
|
|