Preferential rate of duty for specified goods when imported from specified countries under Agreement of Global System of Trade Preferences

Notification No. 236/89-Customs

Dated 1-9-1989

               In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table annexed hereto and falling under Chapter or Heading number 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, when imported into India from the countries listed in the Appendix I to this notification from so much of that portion of the standard rate of duty of Customs as is specified in column (4) of the said Table:

        Provided that in respect of the goods which are imported from the Less Developed Countries listed in Appendix II to this notification, being a country referred to in Article 17 of the Agreement on the Global System of Trade Preferences among Developing Countries, signed at Belgrade, Yugoslavia on the 13th April, 1988, the exemption shall, in respect of goods specified in column (2) of the said Table against Sl. Nos. 14,15 and 16, be from so much of that portion of the duty of Customs as is specified in column (5) of the said Table:

        Provided further that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs in accordance with the Rules of Origin referred to in Article 15 of the said Agreement 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 Annexures.

        Explanation. - For the purposes of this notification the standard rate of duty means the standard rate of duty specified in the said First Schedule with respect to the aforesaid goods 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 but not including the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 26/95-Customs, dated the 16th March, 1995 and 105/99-Cusfoms, dated 10th of August, 1999.

Table

Sl. No.

Description of goods

Chapter/ Heading No. in the First Schedule to the Customs Tariff Act, 1975

Extent of tariff concession

Extent of special concession

(1)

(2)

(3)

(4)

(5)

1

Copra 

1203.00

15 per cent of the standard rate. 

—

2

Seed Lac

1301.10

10 per cent of the standard rate

—

3

Gum Arabic

1301.20

30 per cent of the standard rate.

—

4

Gum Damar

1301.90

10 per cent of the standard rate.

—

5

Cane Molasses

1703.10

30 per cent of the standard rate.

—

6

Other Molasses resulting from extraction or refining of sugar

1703.90

30 per cent of the standard rate.

—

7

Silica Sand and Quartz Sand (other than metal bearing sands of Chapter 26)

2505.10

25 per cent of the standard rate.

—

8

Natural sands of all kinds whether or not coloured, other than metal bearing sand of Chapter 26 (other than silica sand and quartz sand)

2505.90

25 per cent of the standard rate.

—

9

Portland Cement (Grey)

2523.29

25 per cent of the standard rate.

—

10

Antimony ore

2617.10

10 per cent of the standard rate.

—

11

Phosphoric acid for use in manufacture of fertilizer

2809.20

20 per cent of the standard rate.

—

12

Phosphoric acid for use other than in manufacture of fertilizer

2809.20

20 per cent of the standard rate.

—

13

Gelatin and Gelatin derivatives

3503.00

23 per cent of the standard rate.

—

14

Calf leather- vegetable pretanned

41.04 or 41.07

30 per cent of the standard rate.

50 per cent of the standard rate.

15

Calf leather-pretanned (other than vegetable pretanned)

41.04 or 41.07

30 per cent of the standard rate.

50 per cent of the standard rate.

16

Calf leather, tanned or retanned but not further prepared

41.04 or 41.07

30 per cent of the standard rate.

50 per cent of the standard rate

17

Sheets of cork

4502.00

25 per cent of the standard rate.

—

18

Cotton yam

5205.11 to 5205.48

30 per cent of the standard rate

—

19

Abaca fibre - raw

5305.21

10 per cent of the standard rate

—

20

Abaca fibre (other than raw)

5305.29

10 per cent of the standard rate.

—

21

Refractory bricks containing by weight singly or together more than 50% of the elements, Mg, Ca or Cr expressed as MgO, CaO, Cr203

6902.10

30 per cent of the standard rate.

—

22

Refractory bricks containing by weight singly or together more than 50% of Alumina (A10), of silica (SiO) or of a mixture or compound of these products

6902.20

30 per cent of the standard rate

—

23

Other refractory bricks

6902.90

30 per cent of the standard rate.

—

24

Aluminium foil of thickness not exceeding 0.2 mm, rolled but not further worked (not backed)

7607.11

20 per cent of the standard rate.

—

25

Aluminium foil of thickness not exceeding 0.2 mm other than rolled but not further worked (not backed)

7607.19

20 per cent of the standard rate

—

26

Tube and pipe fittings of aluminium

7609.00

15 per cent of the standard rate.

—

27

Aluminium reservoirs, tanks, vats, etc., of a capacity exceeding 300 litres

7611.00

15 per cent of the standard rate.

—

28

Aluminium casks, drums, cans, etc., of a capacity not exceeding 300 litres ex cluding collapsible tubular containers

7612.90

15 per cent of the standard rate

—

29

Mechanical shovels and excavators (self propelled with a 360 Deg. revolving super structure)

8429.52

20 per cent of the standard rate

—

30

Other mechanical shovels and excavators (self-propelled)

8429.59

20 per cent of the standard rate

—

APPENDIX  I

S.No.

Country

(1)

(2)

1.

Sri Lanka

2.

DPR Korea

3.

Bangladesh

4.

Iraq

5.

Peru

6.

Zimbabwe

7.

Ghana

8.

Vietnam

9.

Yugoslavia

10.

Singapore

11.

Rumania

12.

United Republic of Tanzania

13.

Cuba

14.

Nigeria

15.

Bolivia

16.

Egypt

17.

Guyana

18.

Libyan Arab Jamahiriya

19.

Mexico

20.

Morocco

21.

Nicaragua

22.

Pakistan

23.

Republic of Korea

24.

Tunisia

25.

Algeria

26.

Angola

27.

Argentina

28.

Brazil

29.

Cameroon

30.

Chile

31.

Colombia

32.

Ecuador

33.

Indonesia

34.

Iran

35.

Malaysia

36.

Phillippines

37.

Qatar

38.

Thailand

39.

Trinidad and Tobago

40.

Uruguay

41.

Venezuela

42.

Zaire

43.

Benin

44.

Guinea

45.

Haiti

46.

Mozambique

47.

Sudan

APPENDIX  II

S. No.

Name of the Country

(1)

(2)

1.

Bangladesh

2.

United Republic of Tanzania

3.

Benin

4.

Guinea

5.

Haiti

6.

Mozambique

7.

Sudan

Notification No. 236/89-Cus., dated 1-9-1989 as amended by Notifications No. 172/93-Cus., dated 17-9-1993; No.96/95-Cus., dated 22-5-1995; No. 101/95-Cus., dated 26-5-1995;No. 166/95-Cus.,dated 7-12-1995;No. 175/95-Cus., dated 9-12-1995; No. 4/96-Cus., dated 15-1-1996; No. 19/97-Cus., dated 1-3-1997 and No. 106/99-Cus., dated 10-8-1999 and No. 135/2001-Cus., dated 31.12.2001.