Government of India
Ministry of Finance
Department of Revenue
Notification No. 13/2006-Customs
New Delhi, the 1st March, 2006
10 Phalguna, 1927 (Saka)
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 goods falling under the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), as are specified in column (2) of the Table below, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the aforesaid Table.
Explanation.- For the purposes of this notification, the rate specified in column (3) is the ad valorem rate unless otherwise specified.
