[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 236/89-Customs

Dated 1-9-1989

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

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.

Online GST Certification Course by TaxGuru & MSME- Click here to Join

Table

Sr. 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.

More Under Custom Duty

Posted Under

Category : Custom Duty (6634)
Type : Notifications (15278) Notifications/Circulars (30306)

Leave a Reply

Your email address will not be published. Required fields are marked *