NOTIFICATION New Delhi, dated the 23rd July, 1996
No.46/96-CUSTOMS 1 Shravana, 1918 (Saka)
G.S.R. (E).- 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 all goods falling under the Chapter, heading No. or sub-heading No.,
specified in column (2) of the Table hereto annexed, 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,-
(a) the amount calculated at the rate specified in the corresponding entry
in column (3) of the said Table, where the standard rate of duty is leviable;
and
(b) the amount calculated at the rate specified in column (4) of the said
Table, where the preferential rate of duty is leviable.
TABLE
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SL
No. Chapter or heading No. or sub-heading No. Standard Rate Preferential Rate
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(1) (2) (3) (4)
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1. 4 (except 0402.10 and 0402.21) 30% ad valorem -
2. 07.13 5% ad valorem 5% ad valorem
3. 07.14 10% ad valorem 10% ad valorem
4. 0801.31 Nil Nil
5. 0804.10 30% ad valorem 20% ad valorem
6. 0806.20 130% ad valorem 120% ad valorem
7. 0810.90 10% ad valorem 10% ad valorem
8. 0904.20, 09.05, 0908.20, 09.09 or 09.10 30% ad valorem -
9. 09.03 30% ad valorem 30% ad valorem
less 26 paise
per kg.
10. 0904.11, 0904.12, 09.06, 09.07, 0908.10 30% ad valorem 22.5% ad
or 0908.30 valorem
11. 1211.90 10% ad valorem -
12. 1302.19 or 1302.20 20% ad valorem -
13. 15.01, 15.03, 15.04, 15.05, 15.06, 40% ad valorem -
15.16, 15.17, 15.18, 15.20, 15.21 or 15.22
14. 15.02 10% ad valorem -
15. 15.07, 15.09, 15.10, 15.14, 30% ad valorem 20% ad valorem
16. 15.08, 15.11, 15.12, 15.13 or 15.15 40% ad valorem 30% ad valorem
17. 1702.11 or 1702.19 20% ad valorem -
18. 17.03 10% ad valorem -
19. 18 40% ad valorem -
20. 1901.10 10% ad valorem -
21. 2106.90 195% ad valorem -
22 04.10, 2204.21, 2204.29, 22.05, 2207.10
or 22.08 275% ad valorem -
23 2207.20 10% ad valorem -
24 2301.20 10% ad valorem -
25 25.01, 25.03, 25.15, 25.16, 25.17, 25.21,
25.22, 25.23 or 25.24 40% ad valorem -
26 25.02, 25.05, 25.06, 25.07, 25.08, 25.09,
25.11, 25.12, 25.13, 25.14, 25.18, 25.20,
25.25, 25.26, 25.28, 25.29 or 25.30 25% ad valorem -
27 25.10 Nil -
28 25.04 40% ad valorem 30% ad valorem
29 25.27 25% ad valorem 15% ad valorem
30 26.01 5% ad valorem -
31 2620.11, 2620.19 or 2620.30 30% ad valorem -
32 27 (except 2701.11, 2701.12, 2701.19,
2701.20, 2702.10, 2702.20, 27.03, 27.04,
2707.60, 27.09, 27.10, 27.11, 2713.11,
2714.10, 2714.90 and 27.15) 30% ad valorem -
33 2701.11, 2701.12, 2701.19, 2701.20,
2702.10, 2702.20, 27.03 or 27.04 20% ad valorem -
34 27.09 or 2713.11 25% ad valorem -
35 2707.60 30% ad valorem -
36 27.11, 2714.10 or 2714.90 10% ad valorem -
37 28(except 2801.20, 2815.11, 2815.12
and 2845.10) 40% ad valorem -
38 2801.20 or 2845.10 10% ad valorem -
39 2815.11 or 2815.12 30% ad valorem -
40 29 (except 29.01, 29.02, 2903.15, 2903.21,
2905.31, 2907.11, 2915.21, 2917.12, 2917.36,
2917.37, 2918.12, 2926.10, 2933.21, 2933.71,
29.36,29.37,2939.41,2939.42,2939.49,
2939.50 and 29.41) 40% ad valorem -
41 29.01, 29.02, 2903.15, 2903.21 or
2926.10 10% ad valorem -
42 2905.31, 2915.21, 2917.12, 2917.36,
2918.12 or 2933.21 25% ad valorem -
43 2907.11 30% ad valorem -
44 2917.37 25% ad valorem 15% ad valorem
45 2933.71 30% ad valorem 20% ad valorem
46 29.36 40% ad valorem 34% ad valorem
47 29.37, 2939.41, 2939.42, 2939.49
or 2939.50 40% ad valorem 30% ad valorem
48 29.41 40% ad valorem 34% ad valorem
49 30.01 to 30.04 40% ad valorem 30% ad valorem
50 30.05 or 30.06 (except 3006.60) 40% ad valorem -
51 3006.60 Nil -
52 31 (except 3102.21, 3102.50, 3104.30,
3105.20, 3105.30, 3105.40, 3105.51,
3105.59, 3105.60 and 3105.90) 40% ad valorem -
53 32 (except 3201.10, 3201.20 and
3201.90) 40% ad valorem -
54 3201.10 or 3201.20 10% ad valorem -
55 3201.90 10% ad valorem Nil
56 3302.10 195% ad valorem -
57 35 or 36 40% ad valorem -
58 37 (except 3701.20 and 3702.20) 30% ad valorem -
59 3701.20 or 3702.20 10% ad valorem -
60 38 (except 3801.10, 3802.10, 3812.10,
3815.11, 3815.12, 3815.19, 3815.90 and
3817.10) 40% ad valorem -
61 3801.10, 3802.10, 3812.10 40% ad valorem 30% ad valorem
62 3815.11 or 3815.12 30% ad valorem 20% ad valorem
63 3815.19, 3815.90 or 3817.10 30% ad valorem -
64 39.01 to 39.15 30% ad valorem -
65 39.16 to 39.26 40% ad valorem -
66 4001.10, 4001.21, 4001.22 or 4001.29 20% ad valorem -
67 41.01, 41.02 or 41.03 Nil -
68 41.04 to 41.11 20% ad valorem -
69 43.01 or 43.02 10% ad valorem -
70 44.01 to 44.03 10% ad valorem -
71 44.04 to 44.21 30% ad valorem -
72 45 30% ad valorem -
73 47 5% ad valorem -
74 48.01 to 48.11 20% ad valorem -
75 49.02 or 49.04 Nil -
76 49.05 or 49.06 10% ad valorem -
77 49.01, 49.03, 49.07 to 49.11 20% ad valorem -
78 50.01 or 5105.30 40% ad valorem -
79 53.01 to 53.05, 54.02, 54.03,
55.01 to 55.04, 55.06, 55.07
or 63.10 30% ad valorem -
80 68.06 or 69.02 30% ad valorem -
81 72, 73, 74, 78, 79, 80(except
80.01 and 80.02),81 (except
8101.10, 8101.91, 8102.10,
8102.91,8103.10,8105.10,8106.00,8107.10,
8108.10,8109.10,8110.00,8111.00,
8112.11,8112.20,8112.30,8112.40and
8112.91) 30% ad valorem -
82 75 (except 75.01, 75.02 and 75.03) 20% ad valorem -
83 76.01 or 76.02 10% ad valorem -
84 76.03 to 76.16 20% ad valorem -
85 84 ( except 8407.21, 8414.30, 8414.
40, 8414.80, 8414.90, 84.15, 8418.10,
8418.21, 8418.22, 8418.29, 8418.91,
8418.99, 8422.11, 8422.19, 8422.90,
8423.10, 8447.20, 8448.11, 8448.19,
8448.51, 8448.59, 84.50, 8451.10,
8451.90, 84.52, 84.69, 84.70, 84.71,
84.72, 84.73, 8479.50, 8479.60, 8479.89,
84.82 and 84.85) 25% ad valorem -
86 8407.21 10% ad valorem -
87 84.71 or 8473.30 20% ad valorem -
88 84.82 25% ad valorem
plus Rs. 150per Kg -
89 85.01 (except 8501.10), 85.02, 85.03, 85.04,
85.05, 8508.90, 85.14, 85.15, 8516.90,85.30,
85.35, 8537.20, 85.43 (except 8543.40,8543.81
and 8543.89), 85.45, 85.46 or 85.47 25% ad valorem -
90 85.33, 85.34, 85.40 (except 8540.11
and 8540.91), 85.41 or 85.42 20% ad valorem -
91 8517.90, 8518.90, 8522.10, 85.29, 8540.11,
8540.91 or 8548.10 30% ad valorem -
92 85.17 (except 8517.90), 8525.10, 8525.20
or 8527.90 40% ad valorem -
93 86.07 or 86.08 25% ad valorem -
94 89.08 10% ad valorem -
95 90.11, 90.12, 90.14 to 90.17, 90.23 to 90.33 25% ad valorem -
96 90.18, 90.19, 90.20, 90.21, 9022.12, 9022.13,
9022.14 or 9022.21 30% ad valorem -
97 92 or 95 30% ad valorem -
98 97.04 Nil -
99 97.05 40% ad valorem
100 98.01 25% ad valorem -
(RAJIV TALWAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
