NOTIFICATION New Delhi,dated the 1st March, 1997
No.15/97 - CUSTOMS 10 Phalguna,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), and in supersession of
the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No.165/95-
Customs, dated the 7th December, 1995, 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 Heading No. or Sub-
heading No. 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,
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,
in accordance with the Customs Tariff (Determination
of Origin of Goods under the Agreement on 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 (N.T.), 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.
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, 1975 (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 notifications of the Government of India
in the Ministry of Finance (Department of Revenue) Nos.
236/89-Customs, dated the 1st September, 1989 and 26/95-
Customs, dated the 16th March, 1995.
TABLE
-----------------------------------------------------------------
S.No. Description of goods Heading No. / Extent
Sub-heading of
No. tariff
concessi
on (per-
centage
of
applied
rate of
duty)
-----------------------------------------------------------------
(1) (2) (3) (4)
-----------------------------------------------------------------
PART A
1. All goods 07.08 or 07.13 10%
2. Black gram 0713.31 50%
3. All goods 0802.50 10%
4. Areca nuts, fresh or dried, 0802.90 50%
whether or not shelled or
peeled
5. All goods 0804.20 10%
6. All goods 0805.10, 08.06 10%
or 0809.10
7. All goods 0813.10 10%
8. Pine nuts, dried, other 0813.40 10%
than that of heading Nos.
08.01 to 08.06
9. All goods 0907.00 90%
10. All goods 0908.10 or 50%
0908.20
11. Coconut milk powder 1106.30 25%
12. All goods 1209.30 or 10%
12.11 (except
1211.20)
13. All goods 1301.10 15%
14. Natural gums (other than 1301.90 10%
gum arabic) and resins
15. Resin-Gum (other than gum 1301.90 15%
arabic)
16. Chocolate and other foods 18.06 (except 50%
preparations containing 1806.10)
cocoa, other than-
(i) cocoa powder containing
added sugar or other
sweetening matter; or
(ii) food preparations of
flour, meal, starch or malt
extract containing cocoa in
a proportion by weight 40%
or more but less than 50%,
calculated on a totally
defatted basis; or
(iii) food preparations of
goods of heading Nos. 04.01
to 04.04 containing cocoa
in a proportion by weight
5% or more but less than
10%, calculated on a
totally defatted basis; or
(iv) prepared foods
obtained by the swelling or
roasting of cereals or
cereal products and cereals
[other than maize (corn)]
in grain form, pre-cooked
or otherwise prepared,
containing more than 6% but
not more than 8% by weight
of cocoa, calculated on a
totally defatted basis.
17. All goods 1905.30 50%
18. Coconut cream, unfermented 2009.80 50%
and not containing added
spirit, whether or not
containing added sugar or
other sweetening matter
19. All goods 2504.10 50%
20. All goods 2504.90 40%
21. All goods 26.14 25%
22. Coal tar 27.06 10%
23. All goods 27.13 10%
24. All goods 28.01 to 10%
28.04, 28.05
(except
2805.30),
28.06, 28.10,
28.12, 28.13,
28.16 to
28.26, 28.28
to 28.32,
28.35, 28.37
to 28.42 or
28.47 to 28.51
25. All goods 29.01, 29.02 10%
(except
2902.20,
2902.30,
2902.41 to
2902.44),
2903.11,
2903.12,
2903.29,
2903.30,
2903.69, 29.06
to 29.14,
29.17 (except
2917.31,
2917.32,
2917.33 and
2917.34),
29.18,
2920.10, 29.21
to 29.29,
29.30 (except
2930.90),
29.31, 29.32,
29.33 (except
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
2939.10),
29.40 or 29.42
26. All goods 3802.10 30%
27. All goods 4005.99 10%
28. All goods 40.06, 40.07, 50%
40.08 or 40.09
29. All goods 4010.11 15%
30. All goods 4010.29 10%
31. All goods 4011.20, 50%
4011.30,
4011.50,
40.14, 40.15
(except
4015.90),
4016.91,
4016.93 or
4016.94
32. All goods 4104.10 10%
33. All goods 44.10 10%
34. All goods 4418.20 10%
35. All goods 4418.30 15%
36. All goods 49.01 10%
37. All goods 52.01 10%
38. All goods 5205.11 10%
39. All goods 68.02 (except 10%
6802.10,
6802.92,
6802.93 and
6802.99)
40. All goods 6814.90 15%
41. All goods 69.02 or 69.03 15%
42. All goods 7210.12 10%
43. All goods 7318.16 15%
44. All goods 8482.80 10%
45. All goods 8505.30 10%
46. Paper capacitors or power 8532.24 or 15%
capacitors 8532.30
47. All goods 8545.20 10%
48. All goods 8546.90 10%
49. All goods 8708.40 or 10%
8708.70
50. Dentists' chairs 9402.10 10%
51. All goods 9609.20 10%
PART B
1. Hilsa fish fillets, dried, 0305.30 50%
salted or in brine, but not
smoked
2. Dried skip-jack, salted 0305.59 100%
dried skip-jack and salted
dried reef-fish
3. Hilsa fish (salted but not 0305.69 50%
dried or smoked) and hilsa
fish in brine
4. The following goods, 0508.00 100%
namely:-
(a) Red coral, unworked or
simply prepared but not
otherwise worked
(b) Cowrie shells, unworked
or simply prepared but not
cut to shape
5. Ambergris, castoreum, civet 0510.00 50%
and musk
6. All goods 0804.30 50%
7. Jack fruit, fresh 0810.90 50%
8. All goods 15.20 50%
9. All goods 1702.30 or 50%
1703.10
10. All goods 2202.10 50%
11. All goods 2707.40 50%
12. All goods 2905.45 50%
13. All goods 30.04 (except 50%
3004.10,
3004.50 and
3004.90)
14. The following goods, if 31.01 100%
intended for use as manure
or fertilizer, namely:-
(a)Animal or vegetable
fertilisers, whether or not
mixed together or
chemically treated;
(b)Fertilisers produced by
the mixing or chemical
treatment of animal or
vegetable products.
15. Mineral or chemical 31.02 100%
fertilisers, nitrogenous,
if intended for use as
manure or fertiliser
16. All goods 32.08 (except 50%
3208.90),
32.09, 32.10
17. All goods 32.15 (except 25%
3215.90)
18. All goods 33.04, 33.05 50%
(except
3305.90)
19. All goods 33.06 (except 50%
3306.20)
20. Soap for toilet use 3401.11 50%
(including medicated
products)
21. All goods 3917.22, 50%
3917.23,
3917.29,
3917.31 or
3924.10
22. All goods 42.03 or 42.04 50%
23. All goods 44.01 to 44.09 25%
24. All goods 44.10 50%
25. All goods 44.11 to 44.13 25%
or 44.15 to
44.19
26. Newsprint, in rolls or 48.01 25%
sheets
27. Newsprint of the following 48.01 50%
kind, namely:-
(i) consisting essentially
of fibres obtained by a
chemi-mechanical process;
or
(ii)weighing more than
57g/sqm. but not more than
65g/sqm.
28. All goods 48.02, 48.04, 50%
48.05 or 48.08
29. All goods 48.10 (except 25%
4810.31),
48.19 or 48.22
30. All goods 49.01 or 49.03 25%
to 49.06
31. All goods 49.07 50%
32. All goods 49.08 25%
33. All goods 5208.12, 50%
5208.13,
5208.41,
5208.42,
5208.43 or
5210.12
34. All goods 53.07 or 53.10 50%
35. All goods 5402.20, 50%
5407.10 to
5407.30
36. All goods 5607.10 50%
37. All goods 5702.39 50%
38. All goods 58.02 (except 50%
5802.11)
39. All goods 61.03 (except 50%
6103.21 and
6103.31),
6104.32,
6104.33,
6104.39, 61.05
(except
6105.10),
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
or 61.14
(except
6114.10)
40. All goods 62.03 (except 50%
6203.11,
6203.21 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 or 62.13
41. All goods 63.02 (except 50%
6302.21 and
6302.22),
6304.11,
6304.91 or
63.05 (except
6305.32)
42. All goods 64.01, 50%
6402.19,
6402.20,
6402.99,
6403.20,
6403.30,
6403.59,
6403.99, 64.04
or 64.05
43. All goods 67.02 50%
44. All goods 69.11 50%
45. Ceramic tableware, 6912.00 50%
kitchenware, other
household articles, other
than of porcelain or china
46. Copper waste and scrap 7404.00 50%
47. All goods 7610.10 25%
48. All goods 84.02, 84.03, 25%
8407.32,
8407.33,
8407.34,
84.08,
8409.91, 84.10
(except
8410.13),
84.13 (except
8413.40) or
8414.10
49. All goods 8414.51 50%
50. All goods 8414.60, 25%
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,
8433.59,
8433.60,
8433.90,
84.38, 84.39,
84.42, 84.74
(except
8474.39),
84.75, 84.77
or 8478.10
51. All goods 85.01 (except 25%
8501.53),
85.02 (except
8502.11,
8502.12 and
8502.13) or
85.03
52. All goods 8504.10 50%
53. All goods 85.04 (except 25%
8504.10) or
85.05
54. All goods 8507.10, 50%
8507.20 or
8507.90
55. All goods 85.11, 85.22, 25%
85.23,
8524.10,
8524.51,
8524.52,
8524.53,
8524.91,
8524.99,
85.32, 85.33,
85.37, 85.38,
85.41, 85.42,
85.43 (except
8543.89),
85.44 (except
8544.41 and
8544.49),
85.45, 85.46
or 85.47
56. Copper waste and scrap 8548.10 50%
57. All goods 8548.90 25%
58. Wheeled toys designed to be 95.01 50%
ridden by children
59. All goods 9502.10 50%
-----------------------------------------------------------------
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
(RAJIV TALWAR )
UNDER SECRETARY TO THE GOVERNMENT OF INDIA