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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

30th June 2006

Notification No. 68/2006-Customs

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 the goods of the description specified in column (3) of the Table hereto annexed and falling under the Heading, Sub-heading, or Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and specified in the corresponding entry in column (2) of the said Table, from so much of the duty of customs leviable thereon, as is in excess of the amount calculated at the rate specified in

(a) column (4) of the said Table, when imported into the Republic of India from a country listed in APPENDIX I; or

(b) column (5) of the said Table, when imported into the Republic of India from a country listed in APPENDIX II .

Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, 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 APPENDIX I or APPENDIX II, as the case may be, in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75/2006-Customs, (NT) dated the 30th June,2006.

2.  For the purposes of this notification the rate specified in column (4) or column (5) shall be the ad valorem rate unless otherwise specified.

3. This notification shall come into force with effect from the 1st day of July 2006.

TABLE

S.No. Heading, Sub-Heading or Tariff item to the First Schedule Description of goods Rate  
(1) (2) (3) (4) (5)
1 5111 11 All goods 12.5% 10%
2 5111 19 All goods 12.5% 10%
3 5111 20 All goods 12.5% 10%
4 5111 30 All goods 12.5% 10%
5 5111 90 All goods 12.5% 10%
6 5112 11 All goods 12.5% 10%
7 5112 19 All goods 12.5% 10%
8 5112 20 All goods 12.5% 10%
9 5112 30 All goods 12.5% 10%
10 5112 90 All goods 12.5% 10%
11 5113 All goods 12.5% 10%
12 5208 39 Upholstery fabrics 12.5% or Rs.75 per kg, whichever is higher 10% or Rs.75 per kg, whichever is higher
13 5208 39 Other than uphostery fabrics 12.5% 10%
14 5208 41 All goods 12.5% or Rs.4.50 per sq. metre, whichever is higher 10% or Rs.4.50 per sq. metre, whichever is higher
15 5208 42 Upholstery fabrics 12.5% or Rs.18.50 per sq. metre, whichever is higher 10% or Rs.18.50 per sq. metre, whichever is higher
16 5208 42 Other than uphostery fabrics 12.5% or Rs.11 per sq. metre, whichever is higher 10% or Rs.11 per sq. metre, whichever is higher
17 5208 49 Other than uphostery fabrics 12.5% or Rs.100 per kg, whichever is higher 10% or Rs.100 per kg, whichever is higher
18 5208 49 Upholstery fabrics 12.5% or Rs.71.50 per kg, whichever is higher 10% or Rs.71.50 per kg, whichever is higher
19 5208 51 All goods 12.5% or Rs.13.50 per sq. metre, whichever is higher 10% or Rs.13.50 per sq. metre, whichever is higher
20 5208 52 Upholstery fabrics 12.5% or Rs.11.50 per sq. metre, whichever is higher 10% or Rs.11.50 per sq. metre, whichever is higher
21 5208 52 Other than upholstery fabrics 12.5% or Rs.7 per sq. metre, whichever is higher 10% or Rs.7 per sq. metre, whichever is higher
22 5208 53 Upholstery fabrics 12.5% or Rs.17.50 per sq. metre, whichever is higher 10% or Rs.17.50 per sq. metre, whichever is higher
23 5208 53 Other than upholstery fabrics 12.5% or Rs.10.50 per sq. metre, whichever is higher 10% or Rs.10.50 per sq. metre, whichever is higher
24 5208 59 Upholstery fabrics 12.5% or Rs.25 per sq. metre, whichever is higher 10% or Rs.25 per sq. metre, whichever is higher
25 5208 59 Other than upholstery fabrics 12.5% or Rs.15 per sq. metre, whichever is higher 10% or Rs.15 per sq. metre, whichever is higher
26 5209 31 Upholstery fabrics 12.5% or Rs.75 per kg., whichever is higher 10% or Rs.75 per kg., whichever is higher
27 5209 31 Other than upholstery fabrics 12.50% 10%
28 5209 32 Upholstery fabrics 12.5% or Rs.75 per kg., whichever is higher 10% or Rs.75 per kg., whichever is higher
29 5209 32 Other than upholstery fabrics 12.50% 10%
30 5209 39 Upholstery fabrics 12.5% or Rs.75 per kg., whichever is higher 10% or Rs.75 per kg., whichever is higher
31 5209 39 Other than upholstery fabrics 12.50% 10%
32 5209 41 Upholstery fabrics 12.5% or Rs.16 per sq. metre, whichever is higher 10% or Rs.16 per sq. metre, whichever is higher
33 5209 41 Other than upholstery fabrics 12.5% or Rs.15 per sq. metre, whichever is higher 10% or Rs.15 per sq. metre, whichever is higher
34 5209 42 00 All goods 12.5% or Rs.12.50 per sq. metre., whichever is higher 10% or Rs.12.50 per sq. metre., whichever is higher
35 5209 43 Upholstery fabrics 12.5% or Rs.15 per sq. metre, whichever is higher 10% or Rs.15 per sq. metre, whichever is higher
36 5209 43 Other than upholstery fabrics 12.5% or Rs.14 per sq. metre, whichever is higher 10% or Rs.14 per sq. metre, whichever is higher
37 5209 49 Upholstery fabrics 12.5% or Rs.75 per kg., whichever is higher 10% or Rs.75 per kg., whichever is higher
38 5209 49 Other than upholstery fabrics 12.50% 10%
39 5209 51 Upholstery fabrics 12.5% or Rs.15 per sq. metre, whichever is higher 10% or Rs.15 per sq. metre, whichever is higher
40 5209 51 Other than upholstery fabrics 12.5% or Rs.12 per sq. metre, whichever is higher 10% or Rs.12 per sq. metre, whichever is higher
41 5209 52 Upholstery fabrics 12.5% or Rs.15 per sq. metre, whichever is higher 10% or Rs.15 per sq. metre, whichever is higher
42 5209 52 Other than upholstery fabrics 12.5% or Rs.12 per sq. metre, whichever is higher 10% or Rs.12 per sq. metre, whichever is higher
43 5209 59 Upholstery fabrics 12.5% or Rs. 19 per sq. metre, whichever is higher 10% or Rs. 19 per sq. metre, whichever is higher
44 5209 59 Other than upholstery fabrics 12.5% or Rs. 15 per sq. metre, whichever is higher 10% or Rs. 15 per sq. metre, whichever is higher
45 5210 39 Upholstery fabrics 12.5% or Rs.75 per kg., whichever is higher 10% or Rs.75 per kg., whichever is higher
46 5210 39 Other than upholstery fabrics 12.50% 10%
47 5210 41 All goods 12.5% or Rs.7.50 per sq. metre, whichever is higher 10% or Rs.7.50 per sq. metre, whichever is higher
48 5210 42 All goods 12.5% or Rs.12.50 per sq. metre, whichever is higher 10% or Rs.12.50 per sq. metre, whichever is higher
49 5210 49 Other than upholstery fabrics 12.5% or Rs.92.5 per kg., whichever is higher 10% or Rs.92.5 per kg., whichever is higher
50 5210 49 Upholstery fabrics 12.5% or Rs.66 per kg., whichever is higher 10% or Rs.66 per kg., whichever is higher
51 5210 51 Upholstery fabrics 12.5% or Rs.7.50 per sq. metre, whichever is higher 10% or Rs.7.50 per sq. metre, whichever is higher
52 5210 51 Other than upholstery fabrics 12.5% or Rs.6 per sq. metre, whichever is higher 10% or Rs.6 per sq. metre, whichever is higher
53 5210 52 All goods 12.5% or Rs.7.50 per sq. metre, whichever is higher 10% or Rs.7.50 per sq. metre, whichever is higher
54 5210 59 Upholstery fabrics 12.5% or Rs.7.50 per sq. metre, whichever is higher 10% or Rs.7.50 per sq. metre, whichever is higher
55 5210 59 Other than upholstery fabrics 12.5% or Rs.6 per sq. metre, whichever is higher 10% or Rs.6 per sq. metre, whichever is higher
56 5211 31 Upholstery fabrics 12.5% or Rs.75 per kg., whichever is higher 10% or Rs.75 per kg., whichever is higher
57 5211 31 Other than upholstery fabrics 12.50% 10%
58 5211 32 Upholstery fabrics 12.5% or Rs.75 per kg., whichever is higher 10% or Rs.75 per kg., whichever is higher
59 5211 32 Other than upholstery fabrics 12.50% 10%
60 5211 39 Upholstery fabrics 12.5% or Rs.75 per kg., whichever is higher 10% or Rs.75 per kg., whichever is higher
61 5211 39 Other than upholstery fabrics 12.50% 10%
62 5211 41 Upholstery fabrics 12.5% or Rs.22 per sq. metre, whichever is higher 10% or Rs.22 per sq. metre, whichever is higher
63 5211 41 Other than upholstery fabrics 12.5% or Rs.17.50 per sq. metre, whichever is higher 10% or Rs.17.50 per sq. metre, whichever is higher
64 5211 42 00 All goods 12.5% or Rs.9 per sq. metre, whichever is higher 10% or Rs.9 per sq. metre, whichever is higher
65 5211 43 Upholstery fabrics 12.5% or Rs.20 per sq. metre, whichever is higher 10% or Rs.20 per sq. metre, whichever is higher
66 5211 43 Other than upholstery fabrics 12.5% or Rs.16 per sq. metre, whichever is higher 10% or Rs.16 per sq. metre, whichever is higher
67 5211 49 Upholstery fabrics 12.5% or Rs.75 per kg., whichever is higher 10% or Rs.75 per kg., whichever is higher
68 5211 49 Other than upholstery fabrics 12.50% 10%
69 5211 51 Upholstery fabrics 12.5% or Rs.9 per sq. metre, whichever is higher 10% or Rs.9 per sq. metre, whichever is higher
70 5211 51 Other than upholstery fabrics 12.5% or Rs.6 per sq. metre, whichever is higher 10% or Rs.6 per sq. metre, whichever is higher
71 5211 52 Upholstery fabrics 12.5% or Rs.9 per sq. metre, whichever is higher 10% or Rs.9 per sq. metre, whichever is higher
72 5211 52 Other than upholstery fabrics 12.5% or Rs.6 per sq. metre, whichever is higher 10% or Rs.6 per sq. metre, whichever is higher
73 5211 59 Upholstery fabrics 12.5% or Rs.9 per sq. metre, whichever is higher 10% or Rs.9 per sq. metre, whichever is higher
74 5211 59 Other than upholstery fabrics 12.5% or Rs.6 per sq. metre, whichever is higher 10% or Rs.6 per sq. metre, whichever is higher
75 5212 15 00 All goods 12.5% or Rs.165 per kg., whichever is higher 10% or Rs.165 per kg., whichever is higher
76 5212 24 00 All goods 12.5% or Rs.10 per sq. metre, whichever is higher 10% or Rs.10 per sq. metre, whichever is higher
77 5212 25 00 All goods 12.5% or Rs.82.50 per kg., whichever is higher 10% or Rs.82.50 per kg., whichever is higher
78 5407 10 All goods 12.5% or Rs.57.50 per kg., whichever is higher 10% or Rs.57.50 per kg., whichever is higher
79 5407 41 All goods 12.5% or Rs.15 per sq. metre, whichever is higher 10% or Rs.15 per sq. metre, whichever is higher
80 5407 42 Upholstery fabrics 12.5% or Rs.30 per sq. metre, whichever is higher 10% or Rs.30 per sq. metre, whichever is higher
81 5407 42 Other than upholstery fabrics 12.5% or Rs.18 per sq. metre, whichever is higher 10% or Rs.18 per sq. metre, whichever is higher
82 5407 43 00 Upholstery fabrics 12.5% or Rs.33.5 per sq. metre, whichever is higher 10% or Rs.33.5 per sq. metre, whichever is higher
83 5407 43 00 Other than upholstery fabrics 12.5% or Rs.20 per sq. metre, whichever is higher 10% or Rs.20 per sq. metre, whichever is higher
84 5407 44 Upholstery fabrics 12.5% or Rs.29 per sq. metre, whichever is higher 10% or Rs.29 per sq. metre, whichever is higher
85 5407 44 Other than upholstery fabrics 12.5% or Rs.17.50 per sq. metre, whichever is higher 10% or Rs.17.50 per sq. metre, whichever is higher
86 5407 51 All goods 12.5% or Rs.5.50 per sq. metre, whichever is higher 10% or Rs.5.50 per sq. metre, whichever is higher
87 5407 52 Upholstery fabrics 12.5% or Rs.19 per sq. metre, whichever is higher 10% or Rs.19 per sq. metre, whichever is higher
88 5407 52 Other than upholstery fabrics 12.5% or Rs.11.50 per sq. metre, whichever is higher 10% or Rs.11.50 per sq. metre, whichever is higher
89 5407 53 00 Upholstery fabrics 12.5% or Rs.25 per sq. metre, whichever is higher 10% or Rs.25 per sq. metre, whichever is higher
90 5407 53 00 Other than upholstery fabrics 12.5% or Rs.15 per sq. metre, whichever is higher 10% or Rs.15 per sq. metre, whichever is higher
91 5407 54 All goods 12.5% or Rs.10 per sq. metre, whichever is higher 10% or Rs.10 per sq. metre, whichever is higher
92 5407 61 Upholstery fabrics 12.5% or Rs.75 per kg., whichever is higher 10% or Rs.75 per kg., whichever is higher
93 5407 61 Other than upholstery fabrics 12.50% 10%
94 5407 69 00 Upholstery fabrics 12.5% or Rs.30 per sq. metre, whichever is higher 10% or Rs.30 per sq. metre, whichever is higher
95 5407 69 00 Other than upholstery fabrics 12.5% or Rs.18 per sq. metre, whichever is higher 10% or Rs.18 per sq. metre, whichever is higher
96 5407 71 All goods 12.5% or Rs. 10 per sq. metre, whichever is higher 10% or Rs.10 per sq. metre, whichever is higher
97 5407 72 00 All goods 12.5% or Rs. 24 per sq. metre, whichever is higher 10% or Rs.24 per sq. metre, whichever is higher
98 5407 73 00 Upholstery fabrics 12.5% or Rs. 60 per sq. metre, whichever is higher 10% or Rs.60 per sq. metre, whichever is higher
99 5407 73 00 Other than upholstery fabrics 12.5% or Rs. 36 per sq. metre, whichever is higher 10% or Rs. 36 per sq. metre, whichever is higher
100 5407 74 00 Upholstery fabrics 12.5% or Rs. 38 per sq. metre, whichever is higher 10% or Rs.38 per sq. metre, whichever is higher
101 5407 74 00 Other than upholstery fabrics 12.5% or Rs. 23 per sq. metre, whichever is higher 10% or Rs.23 per sq. metre, whichever is higher
102 5407 81 All goods 12.5% or Rs.5 per sq. metre, whichever is higher 10% or Rs.5 per sq. metre, whichever is higher
103 5407 82 Upholstery fabrics 12.5% or Rs.21 per sq. metre, whichever is higher 10% or Rs.21 per sq. metre, whichever is higher
104 5407 82 Other than upholstery fabrics 12.5% or Rs.12.50 per sq. metre, whichever is higher 10% or Rs.12.50 per sq. metre, whichever is higher
105 5407 83 00 Upholstery fabrics 12.5% or Rs.33.50 per sq. metre, whichever is higher 10% or Rs.33.50 per sq. metre, whichever is higher
106 5407 83 00 Other than upholstery fabrics 12.5% or Rs.20 per sq. metre, whichever is higher 10% or Rs.20 per sq. metre, whichever is higher
107 5407 84 Upholstery fabrics 12.5% or Rs.19 per sq. metre, whichever is higher 10% or Rs.19 per sq. metre, whichever is higher
108 5407 84 Other than upholstery fabrics 12.5% or Rs.11.50 per sq. metre, whichever is higher 10% or Rs.11.50 per sq. metre, whichever is higher
109 5407 91 All goods 12.5% or Rs.7.50 per sq. metre, whichever is higher 10% or Rs.7.50 per sq. metre, whichever is higher
110 5407 92 00 Upholstery fabrics 12.5% or Rs.33.50 per sq. metre, whichever is higher 10% or Rs.33.50 per sq. metre, whichever is higher
111 5407 92 00 Other than upholstery fabrics 12.5% or Rs.20 per sq. metre, whichever is higher 10% or Rs.20 per sq. metre, whichever is higher
112 5407 93 00 Upholstery fabrics 12.5% or Rs.22.50 per sq. metre, whichever is higher 10% or Rs.22.50 per sq. metre, whichever is higher
113 5407 93 00 Other than upholstery fabrics 12.5% or Rs.13.50 per sq. metre, whichever is higher 10% or Rs.13.50 per sq. metre, whichever is higher
114 5407 94 00 Upholstery fabrics 12.5% or Rs.33.50 per sq. metre, whichever is higher 10% or Rs.33.50 per sq. metre, whichever is higher
115 5407 94 00 Other than upholstery fabrics 12.5% or Rs.20 per sq. metre, whichever is higher 10% or Rs.20 per sq. metre, whichever is higher
116 5408 22 All goods 12.5% 10%
117 5408 23 00 All goods 12.5% 10%
118 5408 24 All goods 12.5% 10%
119 5408 31 All goods 12.5% 10%
120 5408 32 All goods 12.5% 10%
121 5408 33 00 All goods 12.5% 10%
122 5408 34 All goods 12.5% 10%
123 5511 10 00 All goods 12.5% 10%
124 5511 20 00 All goods 12.5% 10%
125 5511 30 All goods 12.5% 10%
126 5512 19 All goods 12.5% 10%
127 5512 29 Upholstery fabrics 12.5% or Rs.23.50 per sq. metre, whichever is higher 10% or Rs.23.50 per sq. metre, whichever is higher
128 5512 29 Other than upholstery fabrics 12.5% or Rs.14 per sq. metre, whichever is higher 10% or Rs.14 per sq. metre, whichever is higher
129 5512 99 All goods 12.5% 10%
130 5513 21 00 All goods 12.5% 10%
131 5513 22 00 All goods 12.5% 10%
132 5513 23 00 All goods 12.5% 10%
133 5513 29 00 All goods 12.5% 10%
134 5513 31 00 All goods 12.5% 10%
135 5513 32 00 All goods 12.5% 10%
136 5513 33 00 All goods 12.5% 10%
137 5513 39 00 All goods 12.5% 10%
138 5513 41 00 Upholstery fabrics 12.5% or Rs. 25 per sq. metre, whichever is higher 10% or Rs.25 per sq. metre, whichever is higher
139 5513 41 00 Other than upholstery fabrics 12.5% or Rs. 15 per sq. metre, whichever is higher 10% or Rs.15 per sq. metre, whichever is higher
140 5513 42 00 All goods 12.5% 10%
141 5513 43 00 All goods 12.5% 10%
142 5513 49 00 All goods 12.5% 10%
143 5514 21 00 All goods 12.5% 10%
144 5514 22 00 All goods 12.5% 10%
145 5514 23 00 All goods 12.5% 10%
146 5514 29 00 All goods 12.5% 10%
147 5514 31 00 All goods 12.5% 10%
148 5514 32 00 All goods 12.5% 10%
149 5514 33 00 All goods 12.5% 10%
150 5514 39 00 All goods 12.5% 10%
151 5514 41 00 All goods 12.5% 10%
152 5514 42 00 All goods 12.5% 10%
153 5514 43 00 All goods 12.5% 10%
154 5514 49 00 All goods 12.5% 10%
155 5515 11 All goods 12.5% 10%
156 5515 12 All goods 12.5% 10%
157 5515 13 All goods 12.5% 10%
158 5515 19 All goods 12.5% 10%
159 5515 21 All goods 12.5% 10%
160 5515 22 All goods 12.5% 10%
161 5515 29 All goods 12.5% 10%
162 5515 91 All goods 12.5% 10%
163 5515 92 All goods 12.5% 10%
164 5515 99 All goods 12.5% 10%
165 5516 12 00 All goods 12.5% 10%
166 5516 13 00 All goods 12.5% 10%
167 5516 14 All goods 12.5% 10%
168 5516 22 00 All goods 12.5% 10%
169 5516 23 00 All goods 12.5% 10%
170 5516 24 00 All goods 12.5% 10%
171 5516 43 00 All goods 12.5% 10%
172 5516 44 00 All goods 12.5% 10%
173 5516 93 00 All goods 12.5% 10%
174 5516 94 00 All goods 12.5% 10%
175 5702 32 All goods 12.5% 10%
176 5702 42 All goods 12.5% 10%
177 5702 52 All goods 12.5% 10%
178 5702 92 All goods 12.5% 10%
179 5703 20 All goods 12.5% 10%
180 5703 30 All goods 12.5% 10%
181 5704 90 All goods 12.5% 10%
182 5801 10 00 All goods 12.5% 10%
183 5801 21 00 All goods 12.5% 10%
184 5801 22 All goods 12.5% 10%
185 5801 23 00 All goods 12.5% 10%
186 5801 24 00 All goods 12.5% 10%
187 5801 25 00 All goods 12.5% 10%
188 5801 26 00 All goods 12.5% 10%
189 5801 31 00 All goods 12.5% 10%
190 5801 32 00 All goods 12.5% 10%
191 5801 33 00 All goods 12.5% 10%
192 5801 34 All goods 12.5% 10%
193  5801 35 00 All goods 12.5% 10%
194 5801 36 All goods 12.5% 10%
195 5801 90 All goods 12.5% 10%
196 5802 19 All goods 12.5% 10%
197 5802 30 00 All goods 12.5% 10%
198 5804 10 All goods 12.5% 10%
199 5804 21 00 All goods 12.5% 10%
200 5804 29 All goods 12.5% 10%
201 5804 30 00 All goods 12.5% 10%
202 5810 10 00 All goods 12.5% 10%
203 6001 92 00 All goods 12.5% 10%
204 6101 10 All goods 12.5% or Rs. 350 per piece, whichever is higher 10% or Rs. 350 per piece, whichever is higher
205 6101 20 00 All goods 12.5% or Rs. 270 per piece, whichever is higher 10% or Rs. 270 per piece, whichever is higher
206 6101 30 All goods 12.5% or Rs. 265 per piece, whichever is higher 10% or Rs. 265 per piece, whichever is higher
207 6102 20 00 All goods 12.5% or Rs. 212.50 per piece, whichever is higher 10% or Rs. 212.50 per piece, whichever is higher
208 6102 30 All goods 12.5% or Rs. 237.50 per piece, whichever is higher 10% or Rs. 237.50 per piece, whichever is higher
209 6104 19 All goods 12.5% or Rs. 230 per piece, whichever is higher 10% or Rs. 230 per piece, whichever is higher
210 6104 41 00 All goods 12.5% or Rs. 127.50 per piece, whichever is higher 10% or Rs. 127.50 per piece, whichever is higher
211 6104 44 00 All goods 12.5% or Rs. 127.50 per piece, whichever is higher 10% or Rs. 127.50 per piece, whichever is higher
212 6104 49 All goods 12.5% or Rs. 110 per piece, whichever is higher 10% or Rs. 110 per piece, whichever is higher
213 6104 51 00 All goods 12.5% or Rs.55 per piece, whichever is higher 10% or Rs.55 per piece, whichever is higher
214 6104 59 All goods 12.5% or Rs.55 per piece, whichever is higher 10% or Rs.55 per piece, whichever is higher
215 6201 11 00 All goods 12.5% or Rs. 192.50 per piece, whichever is higher 10% or Rs. 192.50 per piece, whichever is higher
216 6201 12 All goods 12.5% or Rs. 192.50 per piece, whichever is higher 10% or Rs. 192.50 per piece, whichever is higher
217 6201 13 All goods 12.5% or Rs. 160 per piece, whichever is higher 10% or Rs. 160 per piece, whichever is higher
218 6201 91 00 All goods 12.5% or Rs. 110 per piece, whichever is higher 10% or Rs. 110 per piece, whichever is higher
219 6201 92 00 All goods 12.5% or Rs. 105 per piece, whichever is higher 10% or Rs. 105 per piece, whichever is higher
220 6201 93 00 All goods 12.5% or Rs. 90 per piece, whichever is higher 10% or Rs. 90 per piece, whichever is higher
221 6202 11 All goods 12.5% or Rs. 192.50 per piece, whichever is higher 10% or Rs. 192.50 per piece, whichever is higher
222 6202 12 00 All goods 12.5% or Rs.105 per piece, whichever is higher 10% or Rs.105 per piece, whichever is higher
223 6202 91 All goods 12.5% or Rs. 110 per piece, whichever is higher 10% or Rs. 110 per piece, whichever is higher
224 6202 92 All goods 12.5% or Rs. 80 per piece, whichever is higher 10% or Rs. 80 per piece, whichever is higher
225 6203 11 00 All goods 12.5% or Rs. 550 per piece, whichever is higher 10% or Rs. 550 per piece, whichever is higher
226 6203 12 00 All goods 12.5% or Rs.360 per piece, whichever is higher 10% or Rs.360 per piece, whichever is higher
227 6203 22 00 All goods 12.5% or Rs.72.50per piece, whichever is higher 10% or Rs.72.50per piece, whichever is higher
228 6203 23 00 All goods 12.5% or Rs.72.50per piece, whichever is higher 10% or Rs.72.50per piece, whichever is higher
229 6203 31 00 All goods 12.5% or Rs.407.50 per piece, whichever is higher 10% or Rs.407.50 per piece, whichever is higher
230 6203 43 00 All goods 12.5% or Rs.55 per piece, whichever is higher 10% or Rs.55 per piece, whichever is higher
231 6204 11 00 All goods 12.5% or Rs.275 per piece, whichever is higher 10% or Rs.275 per piece, whichever is higher
232 6204 31 00 All goods 12.5% or Rs.185 per piece, whichever is higher 10% or Rs.185 per piece, whichever is higher
233 6204 32 00 All goods 12.5% or Rs.325 per piece, whichever is higher 10% or Rs.325 per piece, whichever is higher
234 6204 41 All goods 12.5% or Rs.72.50 per piece, whichever is higher 10% or Rs.72.50 per piece, whichever is higher
235 6204 49 All goods 12.5% or Rs.72.50 per piece, whichever is higher 10% or Rs.72.50 per piece, whichever is higher
236 6204 51 00 All goods 12.5% or Rs.242.50 per piece, whichever is higher 10% or Rs.242.50 per piece, whichever is higher
237 6204 61 All goods 12.5% or Rs.142.50 per piece, whichever is higher 10% or Rs.142.50 per piece, whichever is higher
238 6206 20 00 All goods 12.5% or Rs.67.50 per piece, whichever is higher 10% or Rs.67.50 per piece, whichever is higher
239 6207 19 All goods 12.5% or Rs.15 per piece, whichever is higher 10% or Rs.15 per piece, whichever is higher
240 6207 99 All goods 12.5% or Rs.35 per piece, whichever is higher 10% or Rs.35 per piece, whichever is higher
241 6208 19 All goods 12.5% or Rs.30 per piece, whichever is higher 10% or Rs.30 per piece, whichever is higher
242 6208 91 All goods 12.5% or Rs.47.50 per piece, whichever is higher 10% or Rs.47.50 per piece, whichever is higher
243 6210 30 All goods 12.5% or Rs.152.50 per piece, whichever is higher 10% or Rs.152.50 per piece, whichever is higher
244 6211 42 All goods 12.5% or Rs.67.50 per piece, whichever is higher 10% or Rs.67.50 per piece, whichever is higher
245 6211 43 00 All goods 12.5% or Rs.67.50 per piece, whichever is higher 10% or Rs.67.50 per piece, whichever is higher
246 6214 10 All goods 12.5% or Rs.195 per piece, whichever is higher 10% or Rs.195 per piece, whichever is higher
247 6214 20 All goods 12.5% or Rs.90 per piece, whichever is higher 10% or Rs.90 per piece, whichever is higher
248 6214 90 All goods 12.5% or Rs.37.50 per piece, whichever is higher 10% or Rs.37.50 per piece, whichever is higher
249 6215 10 00 All goods 12.5% 10%
250 6215 20 00 All goods 12.5% 10%
251 6215 90 All goods 12.5% 10%
252 6301 20 00 All goods 12.5% 10%
253 6302 21 00 All goods 12.5% or Rs.54 per piece, whichever is higher 10% or Rs.54 per piece, whichever is higher
254 6302 31 00 All goods 12.5% or Rs.48 per piece, whichever is higher 10% or Rs.48 per piece, whichever is higher

APPENDIX I

 S. No

Country

(1)

(2)

1. Islamic Republic of Pakistan
2. Democratic Socialist Republic of Sri Lanka

APPENDIX II

S. No.

Country

(1)

(2)

1. People’s Republic of Bangladesh
2. Kingdom of Bhutan
3. Republic of Maldives
4. Nepal

F.No 354/42/2004-TRU

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