30th June 2006
Notification No.68 /2006-Customs
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 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
(a) column (4) of the said Table, when imported into the Republic of India from a country listed in APPENDIX I; or
(b) 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), published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75/2006-Customs, (NT) dated the 30th June,2006.
2. For the purposes of this notification the rate specified in column (4) or column (5) shall be the ad valorem rate unless otherwise specified.
3. This notification shall come into force with effect from the 1st day of July 2006.
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TABLE |
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|
S.No. |
Heading, Sub-Heading or Tariff item to the First Schedule |
Description of goods |
Rate |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1 |
5111 11 |
All goods |
12.5% |
10% |
|
2 |
5111 19 |
All goods |
12.5% |
10% |
|
3 |
5111 20 |
All goods |
12.5% |
10% |
|
4 |
5111 30 |
All goods |
12.5% |
10% |
|
5 |
5111 90 |
All goods |
12.5% |
10% |
|
6 |
5112 11 |
All goods |
12.5% |
10% |
|
7 |
5112 19 |
All goods |
12.5% |
10% |
|
8 |
5112 20 |
All goods |
12.5% |
10% |
|
9 |
5112 30 |
All goods |
12.5% |
10% |
|
10 |
5112 90 |
All goods |
12.5% |
10% |
|
11 |
5113 |
All goods |
12.5% |
10% |
|
12 |
5208 39 |
Upholstery fabrics |
12.5% or Rs.75 per kg, whichever is higher |
10% or Rs.75 per kg, whichever is higher |
|
13 |
5208 39 |
Other than uphostery fabrics |
12.5% |
10% |
|
14 |
5208 41 |
All goods |
12.5% or Rs.4.50 per sq. metre, whichever is higher |
10% or Rs.4.50 per sq. metre, whichever is higher |
|
15 |
5208 42 |
Upholstery fabrics |
12.5% or Rs.18.50 per sq. metre, whichever is higher |
10% or Rs.18.50 per sq. metre, whichever is higher |
|
16 |
5208 42 |
Other than uphostery fabrics |
12.5% or Rs.11 per sq. metre, whichever is higher |
10% or Rs.11 per sq. metre, whichever is higher |
|
17 |
5208 49 |
Other than uphostery fabrics |
12.5% or Rs.100 per kg, whichever is higher |
10% or Rs.100 per kg, whichever is higher |
|
18 |
5208 49 |
Upholstery fabrics |
12.5% or Rs.71.50 per kg, whichever is higher |
10% or Rs.71.50 per kg, whichever is higher |
|
19 |
5208 51 |
All goods |
12.5% or Rs.13.50 per sq. metre, whichever is higher |
10% or Rs.13.50 per sq. metre, whichever is higher |
|
20 |
5208 52 |
Upholstery fabrics |
12.5% or Rs.11.50 per sq. metre, whichever is higher |
10% or Rs.11.50 per sq. metre, whichever is higher |
|
21 |
5208 52 |
Other than upholstery fabrics |
12.5% or Rs.7 per sq. metre, whichever is higher |
10% or Rs.7 per sq. metre, whichever is higher |
|
22 |
5208 53 |
Upholstery fabrics |
12.5% or Rs.17.50 per sq. metre, whichever is higher |
10% or Rs.17.50 per sq. metre, whichever is higher |
|
23 |
5208 53 |
Other than upholstery fabrics |
12.5% or Rs.10.50 per sq. metre, whichever is higher |
10% or Rs.10.50 per sq. metre, whichever is higher |
|
24 |
5208 59 |
Upholstery fabrics |
12.5% or Rs.25 per sq. metre, whichever is higher |
10% or Rs.25 per sq. metre, whichever is higher |
|
25 |
5208 59 |
Other than upholstery fabrics |
12.5% or Rs.15 per sq. metre, whichever is higher |
10% or Rs.15 per sq. metre, whichever is higher |
|
26 |
5209 31 |
Upholstery fabrics |
12.5% or Rs.75 per kg., whichever is higher |
10% or Rs.75 per kg., whichever is higher |
|
27 |
5209 31 |
Other than upholstery fabrics |
12.50% |
10% |
|
28 |
5209 32 |
Upholstery fabrics |
12.5% or Rs.75 per kg., whichever is higher |
10% or Rs.75 per kg., whichever is higher |
|
29 |
5209 32 |
Other than upholstery fabrics |
12.50% |
10% |
|
30 |
5209 39 |
Upholstery fabrics |
12.5% or Rs.75 per kg., whichever is higher |
10% or Rs.75 per kg., whichever is higher |
|
31 |
5209 39 |
Other than upholstery fabrics |
12.50% |
10% |
|
32 |
5209 41 |
Upholstery fabrics |
12.5% or Rs.16 per sq. metre, whichever is higher |
10% or Rs.16 per sq. metre, whichever is higher |
|
33 |
5209 41 |
Other than upholstery fabrics |
12.5% or Rs.15 per sq. metre, whichever is higher |
10% or Rs.15 per sq. metre, whichever is higher |
|
34 |
5209 42 00 |
All goods |
12.5% or Rs.12.50 per sq. metre., whichever is higher |
10% or Rs.12.50 per sq. metre., whichever is higher |
|
35 |
5209 43 |
Upholstery fabrics |
12.5% or Rs.15 per sq. metre, whichever is higher |
10% or Rs.15 per sq. metre, whichever is higher |
|
36 |
5209 43 |
Other than upholstery fabrics |
12.5% or Rs.14 per sq. metre, whichever is higher |
10% or Rs.14 per sq. metre, whichever is higher |
|
37 |
5209 49 |
Upholstery fabrics |
12.5% or Rs.75 per kg., whichever is higher |
10% or Rs.75 per kg., whichever is higher |
|
38 |
5209 49 |
Other than upholstery fabrics |
12.50% |
10% |
|
39 |
5209 51 |
Upholstery fabrics |
12.5% or Rs.15 per sq. metre, whichever is higher |
10% or Rs.15 per sq. metre, whichever is higher |
|
40 |
5209 51 |
Other than upholstery fabrics |
12.5% or Rs.12 per sq. metre, whichever is higher |
10% or Rs.12 per sq. metre, whichever is higher |
|
41 |
5209 52 |
Upholstery fabrics |
12.5% or Rs.15 per sq. metre, whichever is higher |
10% or Rs.15 per sq. metre, whichever is higher |
|
42 |
5209 52 |
Other than upholstery fabrics |
12.5% or Rs.12 per sq. metre, whichever is higher |
10% or Rs.12 per sq. metre, whichever is higher |
|
43 |
5209 59 |
Upholstery fabrics |
12.5% or Rs. 19 per sq. metre, whichever is higher |
10% or Rs. 19 per sq. metre, whichever is higher |
|
44 |
5209 59 |
Other than upholstery fabrics |
12.5% or Rs. 15 per sq. metre, whichever is higher |
10% or Rs. 15 per sq. metre, whichever is higher |
|
45 |
5210 39 |
Upholstery fabrics |
12.5% or Rs.75 per kg., whichever is higher |
10% or Rs.75 per kg., whichever is higher |
|
46 |
5210 39 |
Other than upholstery fabrics |
12.50% |
10% |
|
47 |
5210 41 |
All goods |
12.5% or Rs.7.50 per sq. metre, whichever is higher |
10% or Rs.7.50 per sq. metre, whichever is higher |
|
48 |
5210 42 |
All goods |
12.5% or Rs.12.50 per sq. metre, whichever is higher |
10% or Rs.12.50 per sq. metre, whichever is higher |
|
49 |
5210 49 |
Other than upholstery fabrics |
12.5% or Rs.92.5 per kg., whichever is higher |
10% or Rs.92.5 per kg., whichever is higher |
|
50 |
5210 49 |
Upholstery fabrics |
12.5% or Rs.66 per kg., whichever is higher |
10% or Rs.66 per kg., whichever is higher |
|
51 |
5210 51 |
Upholstery fabrics |
12.5% or Rs.7.50 per sq. metre, whichever is higher |
10% or Rs.7.50 per sq. metre, whichever is higher |
|
52 |
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