[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

  

Notification No. 46/2011-Customs

 

New Delhi dated the 1st June, 2011

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. 153/2009-Customs dated the 31st December, 2009 [G.S.R. 944 (E), dated the 31st December, 2009], except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description as specified in column (3) of the Table appended hereto and falling under the Chapter, Heading, Sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said Table, from so much of the  duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in,

column (4) of the said Table, when imported into the Republic of India from a country listed in APPENDIX I; or column (5) of the said Table, when imported into the Republic of India from a country listed in APPENDIX II .

Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of the countries as mentioned in Appendix I, in accordance with provisions of the  Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 189/2009-Customs (N.T.), dated the 31st December 2009.

Table

S. No

Chapter, Heading, Sub-heading and Tariff item

Description

Rate
(in percentage unless otherwise specified)

(1)

(2)

(3)

(4)

(5)

1

0101

All goods

20.0

26.0

2

01021010 to 01021020

All goods

3.0

4.0

3

01021030 to 01029090

All goods

20.0

26.0

4

0103 to 0104

All goods

3.0

4.0

5

010599

All goods

24.0

28.0

6

0106

All goods

20.0

26.0

7

0201 to 0206

All goods

20.0

26.0

8

020724 to 020733

All goods

20.0

26.0

9

020735 to 0210

All goods

20.0

26.0

10

0301

All goods

20.0

26.0

11

030212 to 030222

All goods

20.0

26.0

12

030229

All goods

20.0

26.0

13

030233 to 030239

All goods

20.0

26.0

14

030262 to 030263

All goods

20.0

26.0

15

030265 to 030266

All goods

20.0

26.0

16

030267 to 030269

All goods

24.0

28.0

17

030270 to 030319

All goods

20.0

26.0

18

030322

All goods

5.0

8.0

19

030329 to 030333

All goods

20.0

26.0

20

030343 to 030346

All goods

20.0

26.0

21

030349

All goods

20.0

26.0

22

030351 to 030352

All goods

20.0

26.0

23

030361 to 030362

All goods

20.0

26.0

24

030372 to 030373

All goods

20.0

26.0

25

030375 to 030378

All goods

20.0

26.0

26

030380

All goods

20.0

26.0

27

030520

All goods

20.0

26.0

28

030541 to 030562

All goods

20.0

26.0

29

030569 to 030612

All goods

20.0

26.0

30

030619

All goods

20.0

26.0

31

030629

All goods

20.0

26.0

32

0307

All goods

20.0

26.0

33

0403

All goods

20.0

26.0

34

040490

All goods

20.0

26.0

35

040610 to 040640

All goods

20.0

26.0

36

0408

All goods

24.0

28.0

37

0410

All goods

20.0

26.0

38

0501 to 0507

All goods

20.0

26.0

39

05080010

All goods

5.0

8.0

40

05080020 to 05119999

All goods

20.0

26.0

41

060110

All goods

4.0

4.0

42

060120 to 060240

All goods

3.0

4.0

43

060290

All goods

4.0

4.0

44

070390

All goods

20.0

26.0

45

070420 to 70529

All goods

20.0

26.0

46

070920

All goods

20.0

26.0

47

070940 to 70959

All goods

20.0

26.0

48

070970 to 070990

All goods

20.0

26.0

49

071030

All goods

20.0

26.0

50

0711

All goods

20.0

26.0

51

071231 to 071239

All goods

20.0

26.0

52

07132000 to 07139010

All goods

20.0

26.0

53

07139091

All goods

5.0

8.0

54

07139099

All goods

20.0

26.0

55

071420 to 071490

All goods

20.0

26.0

56

080121 to 080122

All goods

20.0

26.0

57

080131

All goods

0.0

0.0

58

080211

All goods

Rs. 21 per kg

Rs. 28 per kg

59

080221 to 080250

All goods

20.0

26.0

60

080410 to 080420

All goods

20.0

26.0

61

080440

All goods

20.0

26.0

62

080520

All goods

24.0

28.0

63

080820 to 080910

All goods

20.0

26.0

64

080930

All goods

20.0

26.0

65

080940

All goods

15.0

18.0

66

081010 to 081050

All goods

20.0

26.0

67

081060 to 081090

All goods

10.0

13.0

68

0811

All goods

20.0

26.0

69

081320

All goods

15.0

18.0

70

081330

All goods

20.0

26.0

71

0814

All goods

20.0

26.0

72

090111

All goods

90.0

92.0

73

090240

All goods

90.0

92.0

74

0903

All goods

20.0

26.0

75

090411

All goods

66.0

66.0

76

0906

All goods

20.0

26.0

77

0907

All goods

26.0

29.0

78

090820

All goods

24.0

28.0

79

090910

All goods

20.0

26.0

80

090940 to 090950

All goods

20.0

26.0

81

091020

All goods

20.0

26.0

82

1002 to 1004

All goods

0.0

0.0

83

100810

All goods

0.0

0.0

84

100830 to 100890

All goods

0.0

0.0

85

110210

All goods

20.0

26.0

86

120910 to 120930

All goods

10.0

13.0

87

120991

All goods

4.0

4.0

88

120999

All goods

3.0

4.0

89

121010

All goods

20.0

26.0

90

121120

All goods

20.0

26.0

91

121130 to 121140

All goods

10.0

13.0

92

12119011 to 12119049

All goods other than liquorice roots fresh/dried whether or not crushed/powdered

11.0

13.0

93

12119049

Liquorice roots fresh/dried whether or not crushed/powdered

10.0

13.0

94

12119050 to 12119099

All goods

11.0

13.0

95

121220

All goods

20.0

26.0

96

121291 to 121490

All goods

20.0

26.0

97

130120

All goods

20.0

26.0

98

130190 (except 13019022)

All Goods other than lac

20.0

26.0

99

13019022

All goods

15.0

18.0

100

13019099

Lac

20.0

26.0

101

130211 to 130213

All goods

20.0

26.0

102

130219 to 130220

All goods

10.0

13.0

103

130231 to 130239

All goods

20.0

26.0

104

140190 to 140420

All goods

20.0

26.0

105

140490

All goods other than vegetable materials used primerly as broom or brushes(e.g. broom corn piassava etc) and raw vegetable materials of kind used primerly in dyeing or tanning

20.0

26.0

106

14049090

Vegetable materials used primerly as broom or brushes(e.g. broom corn piassava etc) and raw vegetable materials of kind used primerly in dyeing or tanning

20.0

26.0

107

1501

All goods

20.0

26.0

108

1502

All goods

10.0

13.0

109

1503 to 1504

All goods

20.0

26.0

110

1505

All goods

11.0

13.0

111

1506

All goods

20.0

26.0

112

150910

All goods

20.0

28.0

113

150990

All goods

20.0

30.0

114

151110

All goods

72.0

74.0

115

151190

All goods

82.0

84.0

116

15159091

Tung oil and its fractions, edible grade

20.0

28.0

117

15159099

Tung oil and its fractions, other than edible grade

20.0

28.0

118

151610

All goods

20.0

26.0

119

1518.00.11

All goods

25.0

28.0

120

1518.00.19

All goods

20.0

26.0

121

1518.00.21

All goods

25.0

28.0

122

1518.00.29

All goods

20.0

26.0

123

1518.00.31

All goods

25.0

28.0

124

1518.00.39

All goods

20.0

26.0

125

1518.00.40

All goods

25.0

28.0

126

1521

All goods

20.0

26.0

127

1522

All goods

20.0

26.0

128

160220 to 160231

All goods

24.0

28.0

129

160239

All goods

20.0

26.0

130

160249 to 160300

All goods

20.0

26.0

131

160411 to 160413

All goods

20.0

26.0

132

160415 to 160416

All goods

20.0

26.0

133

160419

All goods

20.0

26.0

134

160420

All goods

20.0

26.0

135

160510

All goods

20.0

26.0

136

160540 to 160590

All goods

20.0

26.0

137

170211 to 170219

All goods

15.0

18.0

138

170220

All goods

20.0

26.0

139

170230 to 170240

All goods

20.0

26.0

140

170250 to 170290

All goods

20.0

26.0

141

170310

All goods

6.0

8.0

142

170390

All goods

5.0

8.0

143

1704

All goods

20.0

26.0

144

1801 to 1802

All goods

20.0

26.0

145

180400 to 180620

All goods

20.0

26.0

146

180631 to 180632

All goods

20.0

26.0

147

190110 to 190120

All goods

20.0

26.0

148

190190

All goods

20.0

26.0

149

190211 to 190220

All goods

20.0

26.0

150

190230 to 190240

All goods

20.0

26.0

151

190410

All goods

20.0

26.0

152

190430

All goods

20.0

26.0

153

190510 to 190531

All goods

20.0

26.0

154

190532

All goods

20.0

26.0

155

190540

All goods

20.0

26.0

156

190590

All goods

20.0

26.0

157

2001

All goods

20.0

26.0

158

200290

All goods

20.0

26.0

159

200390

All goods

20.0

26.0

160

200490

All goods

20.0

26.0

161

200560 to 200570

All goods

20.0

26.0

162

200710 to 200820

All goods

20.0

26.0

163

200870 to 200880

All goods

20.0

26.0

164

200912

All goods

20.0

26.0

165

200921 to 200941

All goods

20.0

26.0

166

200961 to 200980

All goods

20.0

26.0

167

200990

All goods

20.0

26.0

168

210210 to 210610

All goods

20.0

26.0

169

220110 to 220210

All goods

20.0

26.0

170

220290

All goods

20.0

26.0

171

220720

All goods

5.0

5.0

172

2209

All goods

20.0

26.0

173

230110

All goods

20.0

26.0

174

230120

All goods

5.0

5.0

175

2302 to 2303

All goods

20.0

26.0

176

2307 to 2308

All goods

20.0

26.0

177

230910

All goods

12.5

17.0

178

2501 to 2514

All goods

3.0

4.0

179

251511 to 251512

All goods

8.0

9.0

180

251520

All goods

6.0

8.0

181

2516

All goods

5.0

8.0

182

2517 to 2521

All goods

3.0

4.0

183

252210

All goods

5.0

5.0

184

252220 to 252230

All goods

3.0

4.0

185

252310 to 252321

All goods

8.0

9.0

186

252329

All goods

0.0

0.0

187

252330

All goods

6.0

8.0

188

252390

All goods

8.0

9.0

189

2524

All goods

5.0

8.0

190

2525 to 2530

All goods

3.0

4.0

191

2601 to 2617

All goods

2.0

2.0

192

2618 to 2619

All goods

3.0

4.0

193

262011 to 262019

All goods

5.0

5.0

194

262021 to 262029

All goods

3.0

4.0

195

262030

All goods

5.0

5.0

196

262040 to 262190

All goods

3.0

4.0

197

270111 to 270119

All goods

3.0

4.0

198

270120 to 270820

All goods

5.0

8.0

199

2709

All goods

5.0

5.0

200

271111 to 271113

All goods

3.0

4.0

201

271119

All goods

5.0

8.0

202

271121

All goods

5.0

5.0

203

2714 to 2715

All goods

5.0

8.0

204

2716

All goods

0.0

0.0

205

2801 to 2802

All goods

3.0

4.0

206

2803

All goods

5.0

5.0

207

280410

All goods

3.0

4.0

208

280421

All goods

5.0

5.0

209

280429 to 280540

All goods

3.0

4.0

210

2806 to 2813 (except 28100020)

All goods

5.0

5.0

211

28100020

All goods

3.0

4.0

212

2814

All goods

3.0

4.0

213

281511 to 281512

All goods

6.0

7.5

214

281520 to 281640

All goods

5.0

5.0

215

2818 to 2822 (except 28182010)

All goods

5.0

5.0

216

28182010

All goods

3.0

4.0

217

28230010

All goods

5.0

8.0

218

28230090

All goods

5.0

5.0

219

282410

All goods

6.0

7.5

220

282490 to 285300

All goods

5.0

5.0

221

290110 to 290230

All goods

3.0

4.0

222

290241 to 290242

All goods

5.0

5.0

223

290243

All goods

2.0

2.0

224

290244

All goods

5.0

5.0

225

290250

All goods

2.0

2.0

226

290260 to 290290

All goods

3.0

4.0

227

29031110

All goods

5.0

5.0

228

29031120

All goods

3.0

4.0

229

290312

All goods

5.0

5.0

230

290313

All goods

6.0

7.5

231

290314

All goods

3.0

4.0

232

290315

All goods

2.0

2.0

233

290319

All goods

3.0

4.0

234

290321

All goods

2.0

2.0

235

290322

All goods

5.0

5.0

236

290323

All goods

3.0

4.0

237

290329

All goods

5.0

5.0

238

290331 to 290351

All goods

3.0

4.0

239

290352 to 290359

All goods

5.0

5.0

240

290361 to 290362

All goods

3.0

4.0

241

290369

All goods

5.0

5.0

242

2904

All goods

3.0

4.0

243

290511 to 290512

All goods

6.0

7.5

244

290513

All goods

5.0

5.0

245

290514

All goods

6.0

7.5

246

290516 to 290517

All goods

5.0

5.0

247

29051910 to 29051990

All goods other than saturated Pentanol (Amyl alcohol) & isomers thereof

6.0

7.5

248

29051990

Saturated Pentanol (Amyl alcohol) & isomers thereof

5.0

5.0

249

290522

All goods

5.0

5.0

250

290529 to 290539

All goods

6.0

7.5

251

290541 to 290542

All goods

5.0

5.0

252

290543 to 290544

All goods

12.5

17.0

253

290545 to 290549

All goods

6.0

7.5

254

290551 to 290611

All goods

5.0

5.0

255

290612

All goods

4.0

5.0

256

290613 to 290621

All goods

5.0

5.0

257

290629 to 290711

All goods

6.0

7.5

258

290712

All goods

5.0

5.0

259

290713

All goods

4.0

5.0

260

290715

All goods

5.0

5.0

261

29071990

Xylenol and their salts

5.0

5.0

262

290721 to 290722

All goods

5.0

5.0

263

290723

All goods

0.0

0.0

264

290729

All goods

6.0

7.5

265

290811

All goods

5.0

5.0

266

290819

All Goods other than derivatives containing only halogen substituent and their salts (excluding Pentachlorophenol (ISO))

6.0

7.5

267

290819

Derivatives containing only halogen substituent and their salts (excluding Pentachlorophenol (ISO))

5.0

5.0

268

290891

All goods

6.0

7.5

269

290899 to 290911

All goods

5.0

5.0

270

290919

All goods

6.0

7.5

271

290920

All goods

5.0

5.0

272

290930

All goods

6.0

7.5

273

290941 to 290944

All goods

5.0

5.0

274

290949

All goods

6.0

7.5

275

290950 to 291020

All goods

5.0

5.0

276

291030

All goods

2.0

2.0

277

291040 to 291090

All goods

6.0

7.5

278

291100 to 291212

All goods

5.0

5.0

279

291219

All goods other than butanol (butyraldehyde, normal isomer)

6.0

7.5

280

29121990

Butanol (butyraldehyde, normal isomer)

5.0

5.0

281

291221

All goods

4.0

5.0

282

291230 to 291300

All goods

5.0

5.0

283

291412 to 291413

All goods

4.0

5.0

284

291419

All goods

6.0

7.5

285

291421

All goods

5.0

5.0

286

291422

All goods

4.0

5.0

287

291423

All goods

5.0

5.0

288

291429

All goods

6.0

7.5

289

291431

All goods

5.0

5.0

290

291439

All goods

6.0

7.5

291

291440 to 291450

All goods

4.0

5.0

292

291461

All goods

5.0

5.0

293

291469

All goods

6.0

7.5

294

291470 to 291513

All goods

5.0

5.0

295

291521 to 291529

All goods other than Sodium acetate and cobalt acetate

6.0

7.5

296

29152990

Sodium acetate and cobalt acetate

5.0

5.0

297

291531

All goods

6.0

7.5

298

291532 to 291560

All goods

5.0

5.0

299

291570

All goods

6.0

7.5

300

291611 to 291612

All goods

6.0

7.5

301

291615

All goods

5.0

5.0

302

291620

All goods

5.0

5.0

303

291631

All goods

6.0

7.5

304

291632

All goods

5.0

5.0

305

291634

All goods

6.0

7.5

306

291635

All goods

5.0

5.0

307

291711 to 291713

All goods

5.0

5.0

308

291714

All goods

4.0

5.0

309

291719

All goods

6.0

7.5

310

291720

All goods

5.0

5.0

311

291732

All goods

6.0

7.5

312

291733 to 291735

All goods

4.0

5.0

313

291736 to 291739

All goods

6.0

7.5

314

291811 to 291812

All goods

5.0

5.0

315

291814 to 291815

All goods

5.0

5.0

316

291818 to 291819

All goods

5.0

5.0

317

291821

All goods

4.0

5.0

318

291822 to 291830

All goods

6.0

7.5

319

291891 to 292019

All goods

5.0

5.0

320

292090

All goods

6.0