Notification No.67/2006

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, Heading, Sub-heading or Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and 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 country listed in the said APPENDIX I or APPENDIX II, as the case may be, in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006, published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75-Customs, (NT) dated the 30^th June,2006.

(i) goods specified in Annexure-I when imported into Republic of India from a country listed in APPENDIX I;

(ii) goods specified in Annexure-II when imported into Republic of India from a country listed in APPENDIX II; and

3. For the purposes of this notification the rate specified in column (4) or column (5) shall be the ad valorem rate unless otherwise specified.

4. This notification shall come into force with effect from the 1^st day of July 2006.

S No	Chapter, Heading, Sub-heading or Tariff item	Description of Goods	Rate (in percentage unless otherwise specified)
(1)	(2)	(3)	(4)	(5)
1	1 to 3	All goods	27.5	20
2	1	Grand parent poultry stock and Donkey stallions	23.75	16.67
3	4 (except 0402 10 20,0402 10 90, 0405 20 00, 0405 90 90 )	All goods	27.5	20
4	0402 10 20,0402 10 90	All goods	50	40
5	0405 20 00, 0405 90 20, 0405 90 90	All goods	35	26.67
6	5	All goods	27.5	20
7	0603	All goods	50	40
8	0604	All goods	27.5	20
9	7	All goods	27.5	20
10	8 (except 0802 11 00, 0802 12 00 )	All goods	27.5	20
11	0802 11 00	All goods	Rs 33.25 per kg	Rs 23.33 per kg
12	0802 12 00	All goods	Rs 61.75 per kg	Rs 43.33 per kg
13	0810 60 00 and 0810 90	All goods	14.25	10
14	0813 20 00	All goods	23.75	16.67
15	9 (except 0901 and 0904 20)	All goods	27.5	20
16	0901	All goods	80	66.67
17	0904 20	All goods	57.5	46.67
18	12	All goods	27.5	20
19	1209, 1211 30 00, 1211 40 00, 1211 90	All goods	14.25	10
20	13	All goods	27.5	20
21	1302 19 and 1302 20 00	All goods	14.25	10
22	14	All goods	27.5	20
23	1501 00 00	All goods	27.5	20
24	1502	All goods	14.25	10
25	1503 00 00 to 1506	All goods	27.5	20
26	1505	All goods	14.25	10
27	1507 90 90	All goods	38.75	30
28	1508 90 10 or 1508 90 99	All goods	80	66.67
29	1509 10 00	All goods	38.75	30
30	1509 90	All goods	35	26.67
31	1510	All goods	38.75	30
32	1511 90	All goods	72.5	60
33	1512 29 90	All goods	80	66.67
34	1516 10 00, 1518, 1520 00 00, 1521 and 1522	All goods	27.5	20
35	1507, 1508, 1509, 1510, 1511, 1512 29 90	All goods (except crude palm oil), other than edible grade, having Free Fatty Acid (FFA) 20 percent or more	53.75	43.33
36	1508, 1509 or 1510	Refined vegetable oils of edible grade, in loose or bulk form	68.75	56.67
37	1511	Fractions of crude palm oil (other than crude palmolein), of edible grade, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form	65	53.33
		Explanation—For the purposes of this exemption, “Crude palm oil” means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such asgravity, pressure or centifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as "crude", provided it has undergone no change in colour, odour or taste when compared with corresponding oil by pressure.
38	16 (except 1601 00 00 and 1602 32 00)	All goods	27.5	20.00
39	1601 00 00 and 1602 32 00	All goods	100	66.67
40	1702	All goods	27.5	20.00
41	1702 11 and 1702 19	All goods	23.75	16.67
42	1703	All goods	9.5	6.67
43	1704	All goods	27.5	20
44	18 to 20	All goods	27.5	20
45	1806 90	Food preparations, meant for infant use and put up for retail sale, of–	14.25	10
		(i) flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally de-fatted basis; or
		(ii) goods of headings 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis
46	21	All goods (except compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade falling under 2106 90)	27.5	20
47	2106 90	Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade	117.5	100
48	2201 and 2202	All goods	27.5	20
49	2207 20 00	All goods	9.5	6.67
50	2209	All goods	27.5	20
51	23	All goods	27.5	20
52	25	All goods	12.5	10
53	2620 11 00, 2620 19 00 and 2620 30	All goods	9.5	6.67