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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