[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)
New Delhi dated the 13th August, 2008
Notification No. 96/2008-Customs
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, on being satisfied that it is necessary in the public interest so to do, hereby exempts,-
(i) goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), other than those specified in the Appendix I and Appendix II appended hereto, from so much of the duty of customs as is in excess of 80 per cent. of the applied rate of duty;
(ii) all goods of the description as specified in column (3) of the Table in Appendix I and falling under the Chapter, 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 (2) of the said Table, from so much of that portion of the applied rate of duty of customs leviable as is specified in the corresponding entry in column (4) of the said Table;
when imported into India from a country listed in the Schedule to this notification:
Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that the goods in respect of which the exemption under this notification is claimed are of the origin of the country listed in the Schedule to this notification, in accordance with provisions of the Rules of Origin, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.100/2008-Customs (N.T.), dated 13th August, 2008.
Explanantion.- 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).
Appendix I
Table
|
S.No |
HS
Code |
DESCRIPTION |
Extent
of tariff concession (percentage of applied rate of duty) |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
0302
69 10 |
All
goods |
20% |
|
2 |
0303
79 10 |
All
goods |
20% |
|
3 |
0303
79 30 |
All
goods |
20% |
|
4 |
0303
79 60 |
All
goods |
20% |
|
5 |
0303
79 80 |
Croacker
fish |
20% |
|
6 |
0304
29 10 |
All
goods |
20% |
|
7 |
0306
13 20 |
All
goods |
20% |
|
8 |
0402
99 |
All
goods |
5% |
|
9 |
0603
11 00 |
All
goods |
5% |
|
10 |
0603
12 00 |
All
goods |
5% |
|
11 |
0603
13 00 |
All
goods |
5% |
|
12 |
0603
14 00 |
All
goods |
5% |
|
13 |
0603
19 00 |
All
goods |
5% |
|
14 |
0603
90 00 |
All
goods |
5% |
|
15 |
0701
90 00 |
All
goods |
3% |
|
16 |
0708
10 00 |
All
goods |
2% |
|
17 |
0708
20 00 |
All
goods |
2% |
|
18 |
0708
90 00 |
All
goods |
2% |
|
19 |
0713
10 00 |
All
goods |
2% |
|
20 |
0713
20 00 |
All
goods |
2% |
|
21 |
0713
31 00 |
All
goods |
2% |
|
22 |
0713
32 00 |
All
goods |
2% |
|
23 |
0713
33 00 |
All
goods |
2% |
|
24 |
0713
39 |
All
goods |
2% |
|
25 |
0713
40 00 |
All
goods |
2% |
|
26 |
0713
50 00 |
All
goods |
2% |
|
27 |
0713
90 10 |
All
goods |
2% |
|
28 |
0801
11 00 |
All
goods |
3% |
|
29 |
0802
90 |
Arecanuts
|
12% |
|
30 |
0804
10 |
All
goods |
4% |
|
31 |
0804
30 00 |
All
goods |
15% |
|
32 |
0804
50 20 |
All
goods |
3% |
|
33 |
0805
10 00 |
All
goods |
2% |
|
34 |
0805
20 00 |
All
goods |
4% |
|
35 |
0805
90 00 |
All
goods |
4% |
|
36 |
0806
10 00 |
All
goods |
2% |
|
37 |
0806
20 |
All
goods |
2% |
|
38 |
0807
11 00 |
All
goods |
4% |
|
39 |
0807
20 00 |
All
goods |
4% |
|
40 |
0812
90 |
All
goods |
3% |
|
41 |
0813
10 00 |
All
goods |
4% |
|
42 |
0813
40 |
All
goods |
2% |
|
43 |
0904
20 |
Chilly,
dried or crushed or ground |
3% |
|
44 |
0906
11 10 |
All
goods |
3% |
|
45 |
0906
20 00 |
All
goods |
3% |
|
46 |
0907
00 |
All
goods |
18% |
|
47 |
0908
10 |
All
goods |
10% |
|
48 |
0908
20 00 |
All
goods |
10% |
|
49 |
0910
10 |
All
goods |
3% |
|
50 |
0910
30 |
Turmeric,
fresh or powder |
3% |
|
51 |
0910
91 00 |
All
goods |
3% |
|
52 |
0910
99 |
All
goods other than thyme and bay leaves |
3% |
|
53 |
1105
20 00 |
Flakes
of Potatoes |
3% |
|
54 |
1106
30 |
Flour,
meal or powder of the products of Chapter 8 |
5% |
|
55 |
1301
90 |
Lac |
3% |
|
56 |
1507
10 00 |
All
goods |
10% |
|
57 |
1507
90 10 |
All
goods |
10% |
|
58 |
1508
10 00 |
All
goods |
10% |
|
59 |
1508
90 |
Edible
Grade Groundnut Oil |
10% |
|
60 |
1510
00 10 |
All
goods |
10% |
|
61 |
1511
10 00 |
All
goods |
10% |
|
62 |
1511
90 |
Refined
Palm Oil or Palmolein |
10% |
|
63 |
1512
11 |
All
goods |
10% |
|
64 |
1512
19 |
All
goods |
10% |
|
65 |
1512
21 00 |
All
goods |
10% |
|
66 |
1512
29 |
Edible
grade cotton seed oil |
10% |
|
67 |
1513
11 00 |
All
goods |
10% |
|
68 |
1513
19 00 |
All
goods |
10% |
|
69 |
1513
21 |
All
goods |
10% |
|
70 |
1513
29 |
All
goods |
10% |
|
71 |
1514
11 |
All
goods |
10% |
|
72 |
1514
19 |
All
goods |
10% |
|
73 |
1514
91 |
All
goods |
10% |
|
74 |
1515
11 00 |
All
goods |
10% |
|
75 |
1515
19 |
All
goods |
10% |
|
76 |
1515
21 00 |
All
goods |
10% |
|
77 |
1515
29 |
All
goods |
10% |
|
78 |
1515
30 |
All
goods |
10% |
|
79 |
1515
50 |
All
goods |
10% |
|
80 |
1515
90 |
All
goods |
10% |
|
81 |
1516
20 |
All
goods |
10% |
|
82 |
1517
10 |
All
goods |
10% |
|
83 |
1517
90 |
All
goods |
10% |
|
84 |
1601
00 00 |
All
goods |
10% |
|
85 |
1602
32 00 |
All
goods |
10% |
|
86 |
1701
11 |
All
goods |
10% |
|
87 |
1701
12 00 |
All
goods |
10% |
|
88 |
1701
91 00 |
All
goods |
10% |
|
89 |
1701
99 |
All
goods |
10% |
|
90 |
1801
00 00 |
All
goods |
6% |
|
91 |
1905
90 10 |
All
goods |
4% |
|
92 |
2002
90 00 |
Tomato
concentrate |
10% |
|
93 |
2008
60 00 |
All
goods |
10% |
|
94 |
2008
91 00 |
All
goods |
10% |
|
95 |
2008
99 |
All
goods |
15% |
|
96 |
2009
19 00 |
All
goods |
12% |
|
97 |
2009
50 00 |
All
goods |
12% |
|
98 |
2817
00 |
Zinc
oxide |
2% |
|
99 |
3003
90 |
Ayurvedic
medicines |
10% |
|
100 |
3004
10 |
All
goods |
10% |
|
101 |
3004
20 |
All
goods |
12% |
|
102 |
3204
11 |
All
goods |
10% |
|
103 |
3204
12 |
All
goods |
10% |
|
104 |
3204
13 |
All
goods |
10% |
|
105 |
3204
14 |
All
goods |
10% |
|
106 |
3204
16 |
All
goods |
10% |
|
107 |
3204
17 |
All
goods |
10% |
|
108 |
3204
19 |
All
goods |
10% |
|
109 |
3206
49 10 |
All
goods |
10% |
|
110 |
3301
19 10 |
Citronella
Oil (java type) |
10% |
|
111 |
3301
29 |
All
goods |
10% |
|
112 |
3303
00 |
All
goods |
12% |
|
113 |
3304
10 00 |
All
goods |
12% |
|
114 |
3304
20 00 |
All
goods |
15% |
|
115 |
3304
30 00 |
All
goods |
12% |
|
116 |
3304
91 |
All
goods |
15% |
|
117 |
3304
99 |
All
goods |
15% |
|
118 |
3305
10 |
All
goods |
15% |
|
119 |
3305
90 |
Hair
oils |
2% |
|
120 |
3306
10 |
Tooth
powder, Tooth paste |
12% |
|
121 |
3307
10 |
All
goods |
12% |
|
122 |
3307
30 |
All
goods |
12% |
|
123 |
3307
41 00 |
All
goods |
12% |
|
124 |
3307
90 |
All
goods |
12% |
|
125 |
3401
11 |
All
goods |
12% |
|
126 |
3401
19 |
House
hold and laundry soap |
10% |
|
127 |
3501
10 00 |
All
goods |
10% |
|
128 |
3501
90 00 |
All
goods |
10% |
|
129 |
3505
10 |
All
goods |
10% |
|
130 |
3915
10 00 |
All
goods |
10% |
|
131 |
3915
20 00 |
All
goods |
10% |
|
132 |
3915
30 |
All
goods |
10% |
|
133 |
3915
90 |
All
goods |
10% |
|
134 |
3916
10 |
All
goods |
2% |
|
135 |
3916
20 |
All
goods |
2% |
|
136 |
3916
90 |
All
goods |
2% |
|
137 |
3917
10 10 or 3917 10 20 |
All
goods |
10% |
|
138 |
3917
21 |
All
goods |
10% |
|
139 |
3917
22 00 |
All
goods |
12% |
|
140 |
3917
23 |
All
goods |
12% |
|
141 |
3917
29 |
All
goods |
12% |
|
142 |
3917
31 00 |
All
goods |
12% |
|
143 |
3917
32 10 or 3917 32 20 or 3917 32 90 |
All
goods |
10% |
|
144 |
3917
33 00 |
All
goods |
10% |
|
145 |
3917
39 |
All
goods |
10% |
|
146 |
3917
40 00 |
All
goods |
10% |
|
147 |
3918
10 |
All
goods |
10% |
|
148 |
3918
90 |
All
goods |
10% |
|
149 |
3919
10 00 |
All
goods |
10% |
|
150 |
3919
90 |
All
goods |
10% |
|
151 |
3920
10 |
Other
plates, sheets, film, foil and strip, of polymers of ethylene;
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials. |
10% |
|
152 |
3920
20 |
Other
plates, sheets, film, foil and strip, of polymers of propylene;,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials. |
10% |
|
153 |
3920
30 |
Other
plates, sheets, film, foil and strip, of polymers of styrene,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials. |
10% |
|
154 |
3920
43 00 |
Other
plates, sheets, film, foil and strip, of polymers of vinyl chloride,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials, containing by weight not less than 6% of
plasticizers |
10% |
|
155 |
3920
49 00 |
Other
plates, sheets, film, foil and strip, of other polymers of vinyl
chloride, non-cellular and not reinforced, laminated, supported or
similarly combined with other materials |
10% |
|
156 |
3920
51 |
Other
plates, sheets, film, foil and strip, of polymethyl methacrylate,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials. |
10% |
|
157 |
3920
59 |
Other
plates, sheets, film, foil and strip, of other acrylic polymers,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials. |
10% |
|
158 |
3920
61 |
Other
plates, sheets, film, foil and strip, of polycarbonates, non-cellular
and not reinforced, laminated, supported or similarly combined with
other materials |
10% |
|
159 |
3920
62 |
Other
plates, sheets, film, foil and strip,of polyethylene terephthalate,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
10% |
|
160 |
3920
63 |
Other
plates, sheets, film, foil and strip, of unsaturated polyesters,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
10% |
|
161 |
3920
69 |
Other
plates, sheets, film, foil and strip, of other polyesters, non-cellular
and not reinforced, laminated, supported or similarly combined with
other materials |
2% |
|
162 |
3920
71 |
Other
plates, sheets, film, foil and strip, of regenerated cellulose,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
2% |
|
163 |
3920
73 |
Other
plates, sheets, film, foil and strip, of cellulose acetate, non-cellular
and not reinforced, laminated, supported or similarly combined with
other materials |
10% |
|
164 |
3920
79 |
Other
plates, sheets, film, foil and strip, of other cellulosic derivates,
non-cellular and not reinforced, laminated, supported or similarly
combined with other materials |
10% |
|
165 |
3920
91 |
Other
plates, sheets, film, foil and strip, of polyvinyl butyral, non-cellular
and not reinforced, laminated, supported or similarly combined with
other materials |
10% |
|
166 |
3920
92 |
Other
plates, sheets, film, foil and strip, of polyamides, non-cellular and
not reinforced, laminated, supported or similarly combined with other
materials |
10% |
|
167 |
3920
93 |
Other
plates, sheets, film, foil and strip, of amino-resins, non-cellular and
not reinforced, laminated, supported or similarly combined with other
materials |
10% |
|
168 |
3920
94 |
Other
plates, sheets, film, foil and strip, of phenolic resins, non-cellular
and not reinforced, laminated, supported or similarly combined with
other materials |
10% |
|
169 |
3920
99 |
Other
plates, sheets, film, foil and strip, of other plastics, non-cellular
and not reinforced, laminated, supported or similarly combined with
other materials |
2% |
|
170 |
3921
11 00 |
Other
plates, sheets, film foil and strip, ,of polymers of styrene, cellular |
10% |
|
171 |
3921
12 00 |
Other
plates, sheets, film foil and strip, of polymers of vinyl chloride ,
cellular |
10% |
|
172 |
3921
13 |
Other
plates, sheets, film foil and strip, of polyurethanes, cellular |
10% |
|
173 |
3921
14 00 |
Other
plates, sheets, film foil and strip, of regenerated cellulose, cellular |
10% |
|
174 |
3921
19 00 |
Other
plates, sheets, film foil and strip, of other plastics, cellular |
10% |
|
175 |
3921
90 |
Other
plates, sheets, film foil and strip, of plastics, not cellular |
10% |
|
176 |
3922
10 00 |
All
goods |
2% |
|
177 |
3922
20 00 |
All
goods |
2% |
|
178 |
3922
90 00 |
All
goods |
2% |
|
179 |
3923
10 |
All
goods |
10% |
|
180 |
3923
21 00 |
All
goods |
10% |
|
181 |
3923
29 |
All
goods |
10% |
|
182 |
3923
30 |
All
goods |
10% |
|
183 |
3923
40 00 |
All
goods |
10% |
|
184 |
3923
50 |
All
goods |
10% |
|
185 |
3923
90 |
All
goods |
10% |
|
186 |
3924
10 |
All
goods |
12% |
|
187 |
3924
90 |
All
goods |
10% |
|
188 |
3925
10 00 |
All
goods |
10% |
|
189 |
3925
20 00 |
All
goods |
10% |
|
190 |
3925
30 00 |
All
goods |
10% |
|
191 |
3925
90 |
All
goods |
10% |
|
192 |
3926
10 |
All
goods |
10% |
|
193 |
3926
20 |
All
goods |
10% |
|
194 |
3926
30 |
All
goods |
10% |
|
195 |
3926
40 |
All
goods |
10% |
|
196 |
3926
90 |
All
goods |
10% |
|
197 |
4001
10 |
All
goods |
9% |
|
198 |
4001
21 00 |
All
goods |
4% |
|
199 |
4001
22 00 |
All
goods |
4% |
|
200 |
4001
29 |
All
goods |
4% |
|
201 |
4005
99 |
All
goods |
2% |
|
202 |
4006
10 00 |
All
goods |
10% |
|
203 |
4006
90 |
All
goods |
10% |
|
204 |
4007
00 |
All
goods |
10% |
|
205 |
4008
11 |
All
goods |
10% |
|
206 |
4008
19 |
All
goods |
10% |
|
207 |
4008
21 |
All
goods |
10% |
|
208 |
4008
29 |
All
goods |
10% |
|
209 |
4016
93 |
All
goods |
10% |
|
210 |
4016
95 |
All
goods |
10% |
|
211 |
4016
99 |
All
goods |
3% |
|
212 |
4808
10 00 |
All
goods |
12% |
|
213 |
4901
10 |
All
goods |
10% |
|
214 |
5001
00 00 |
All
goods |
3% |
|
215 |
5201
00 |
All
goods |
10% |
|
216 |
5202
10 00 |
All
goods |
10% |
|
217 |
5202
91 00 |
All
goods |
10% |
|
218 |
5202
99 00 |
All
goods |
10% |
|
219 |
5203
00 00 |
All
goods |
10% |
|
220 |
6101
90 |
Men’s
or boy’s overcoats, car-coats, capes, cloaks, anoraks and similar
articles, knitted or crocheted, of other textile materials other than of
wool or fine animal hair |
10% |
|
221 |
6102
10 00 |
All
goods |
10% |
|
222 |
6102
90 |
All
goods |
10% |
|
223 |
6103
10 |
All
goods |
12% |
|
224 |
6103
22 00 |
All
goods |
12% |
|
225 |
6103
23 00 |
All
goods |
12% |
|
226 |
6103
29 |
All
goods |
12% |
|
227 |
6103
31 00 |
All
goods |
10% |
|
228 |
6103
32 00 |
All
goods |
12% |
|
229 |
6103
33 00 |
All
goods |
12% |
|
230 |
6103
39 |
All
goods |
12% |
|
231 |
6103
41 00 |
All
goods |
12% |
|
232 |
6103
42 00 |
All
goods |
12% |
|
233 |
6103
43 00 |
All
goods |
12% |
|
234 |
6103
49 |
All
goods |
12% |
|
235 |
6104
13 00 |
Women’s
or girls’ suits of synthetic fibres |
10% |
|
236 |
6104
19 |
Of
wool or fine animal hair or cotton |
10% |
|
237 |
6104
22 00 |
All
goods |
10% |
|
238 |
6104
23 00 |
All
goods |
10% |
|
239 |
6104
29 |
All
goods |
10% |
|
240 |
6104
31 00 |
All
goods |
10% |
|
241 |
6104
32 00 |
All
goods |
10% |
|
242 |
6104
33 00 |
All
goods |
12% |
|
243 |
6104
39 |
All
goods |
12% |
|
244 |
6104
42 00 |
All
goods |
10% |
|
245 |
6104
43 00 |
All
goods |
10% |
|
246 |
6104
52 00 |
All
goods |
10% |
|
247 |
6104
53 00 |
All
goods |
10% |
|
248 |
6104
61 00 |
All
goods |
10% |
|
249 |
6104
62 00 |
All
goods |
10% |
|
250 |
6104
63 00 |
All
goods |
10% |
|
251 |
6104
69 |
All
goods |
10% |
|
252 |
6105
10 |
All
goods |
10% |
|
253 |
6105
20 |
All
goods |
12% |
|
254 |
6105
90 |
All
goods |
12% |
|
255 |
6106
10 00 |
All
goods |
10% |
|
256 |
6106
20 |
All
goods |
10% |
|
257 |
6106
90 |
All
goods |
10% |
|
258 |
6107
11 00 |
All
goods |
12% |
|
259 |
6107
12 |
All
goods |
12% |
|
260 |
6107
19 |
All
goods |
12% |
|
261 |
6107
21 00 |
All
goods |
12% |
|
262 |
6107
22 |
All
goods |
12% |
|
263 |
6107
29 |
All
goods |
12% |
|
264 |
6107
91 |
All
goods |
12% |
|
265 |
6107
99 |
All
goods |
12% |
|
266 |
6108
11 |
All
goods |
12% |
|
267 |
6108
19 |
All
goods |
12% |
|
268 |
6108
21 00 |
All
goods |
12% |
|
269 |
6108
22 |
All
goods |
12% |
|
270 |
6108
29 |
All
goods |
12% |
|
271 |
6108
31 00 |
All
goods |
10% |
|
272 |
6108
32 |
All
goods |
10% |
|
273 |
6108
39 |
All
goods |
10% |
|
274 |
6108
91 00 |
All
goods |
10% |
|
275 |
6108
92 |