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This notification exempts the specified goods imported under SAARC preferential trading Agreement

TG Team 10 Aug 1999 2,833 Views 0 comment Print
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Preferential rate of duty for import of specified goods from SAARC countries under SAARC Preferential Trading Arrangement

Notification No. 105/99-Customs

Dated: 10-8-1999

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 15/97-Customs, dated the 1st March,1997, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table hereto annexed 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 (3) of the said Table, –

(a) in the case of goods specified in Part A of the said Table, when imported into India from a country listed in Appendix I, or

(b) in the case of goods specified in Part B of the said Table, when imported into India from a country listed in Appendix II, from so much of that portion of the applied rate of duty of customs as is specified in the corresponding entry in column (4) of the said Table:

Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs or the joint Commissioner of Customs, in accordance with the Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995, published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/95-Customs (N.T.), dated the 7th December, 1995, 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, as the case may be. Appendix II.

Explanation. – 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), but not including the notifications of the Government of India in the Ministry of Finance (Department of Revenue), Nos. 236/89-Customs, dated the 1st September, 1989, and 26/95-Customs, dated the 16th March, 1995.

Table

Sr. No. Description of goods Chapter or Heading number or Sub-heading number Extent of tariff concession (percentage of applied rate of duty)
(1) (2) (3) (4)
  PART A    
1. All goods 07.08,07.13 10%
2. All goods 0802.50 10%
3. Areca nuts 0802.90 50%
4. All goods 0804.10, 0804.20 20%
5. All goods 0805.10 10%
6. Mandarins 0805.20 20%
7. Lemons 0805.50 20%
8. All goods 0805.90 20%
9. All goods 08.06 10%
10. All goods 0807.11 20%
11. Papaws 0807.20 20%
12. All goods 0809.10 10%
13. All goods 0813.10 20%
14. Pine nuts 0813.40 10%
15. All goods 09.07 90%
16. All goods 0908.10, 0908.20 50%
17. Coconut milk powder 1106.30 25%
18. All goods 1209.30,1211.10 10%
19. Plants and parts of plants used for perfumery, pharmacy or for in sectiddal, fungicidal or similar purposes 1211.30, 1211.40 or 1211.90 10%
20. All goods 1301.10 15%
21. Resin-Gum 1301.90 15%
22. All goods 18.06 (except 1806.10) 50%
23. All goods 1905.31 or 1905.32 50%
24. All goods 1905.40, 1905.90 10%
25. All goods 2008-20 10%
26. Coconut-vinegar 22.09 10%
27. Salt 25.01 20%
28. All goods 2504.10 50%
29. All goods 2504.90 40%
30. All goods 26.14 25%
31. Coal tar 27.06 10%
32. All goods 27.13 10%
33. All goods 28.01, 28.02, 28.03, 28.04, 28.05 (except 2805.30), 28.06, 28.10, 28.12, 28.13, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23, 28.24, 28.25, 28.26, 28.28, 28.29, 28.30, 28.31, 28.32, 28.35, 28.37, 28.38, 28.39, 28.40, 28.41 (except 2841.50), 28.42, 28.47, 28.48, 28.49, 28.50, 28.51 10%
34. Other chromates and dichromates 284150 10%
35. All goods 29.01, 2902.11, 2902.19, 2902.50, 2902.60, 2902.70, 2902.90, 2903.11, 2903.12, 2903.29, 2903.30, 2903.69, 29.06, 29.07, 29.08, 29.09, 29.10, 29.11, 29.12, 29.13, 29.14, 29.17 (except 2917.31, 2917.32, 2917.33 and 2917.34) , 29.18, 2920.10, 29.21,29.22, 29.23, 29.24, 29.25, 29.26, 29.27, 29.28, 29.29, 29.30 (except 2930.90), 29.31, 29.32, 29.33 (except 2933.55 and 2933.59) , 29.34, 29.35, 29.36 (except 2936.23, 2936.24, 2936.26 and 2936.29), 29.37, 29.38, 29.39 (except 2939.11, 2939.19, 2939.91 and 2939.99), 29.42 10%
36. All goods 2939.91, 2939.99, 29.40 15%
37. Triple super phosphate 3103.10 10%
38. All goods 3105.30 10%
39. Mono ammonia phosphate 3105.40 10%
40. All goods 3301.30 10%
41. Cinnamon leaf oil 3301.90 10%
42. All goods 35.03 20%
43. All goods 3802.10 30%
44. All goods 4005.99 10%
45. All goods 40.06, 40.07, 40.08, 40.09 50%
46. All goods 4010.11 15%
47. All goods 4010.39 10%
48. All goods 4011.20, 4011.30, 4011.50, 40.14, 4015.11, 4015.19, 4016.91, 4016.93, 4016.94 50%
49. All goods 4016.95/ 4016.99 10%
50. Whole bovine skin leather of a unit surface area not exceeding 28 sq. ft or (2.6 sq. mts) 4104 or 4107 10%
51. All goods 4410, 4418.20, 4418.40, 4418.50, 4418.90 10%
52. All goods 4418.30 15%
53. All goods 49.01 10%
54. All goods 52.01 10%
55. Rubber slippers 6402.20 10%
56. “V” Straps 6406.99 10%
57. Artificial flowers/plants of plastic 6702.10 10%
58. Artificial flowers /plants of other material 6702.90 10%
59. All goods 6802.21, 6802.22, 6802.23, 6802.29, 6802.91 10%
60. All goods 6814.90 15%
61. All goods 69.02, 69.03 (except 6903.90) 15%
62. All goods 6903.90 25%
63. All goods 7210.12 10%
64. All goods 7318.16 15%
65. All goods 8402.11, 8410.13, 8458.11 20%
66. All goods 8482.80 10%
67. All goods 8505.30, 8546.90 10%
68. All goods 8532.24, 8532.30 15%
69. All goods 8545.20 20%
70. All goods 8708.40, 8708.70 10%
71. All goods 9028.10, 9028.30 20%
72. All goods 9402.10 10%
73. All goods 9403.60 20%
74. All goods 9603.10, 9603.29,  9603.40, 96.09 10%
75. All goods 9608.10, 9613.20 20%

–

  PART B    
1. All goods 03.01, 03.02, 03.03, 03.04, 03.05, 03.06, 03.07 50%
2. Hilsa fish fillets, dried or inbrine, but not smoked 0305.30 60%
3. Hilsa fish, salted but not dried or smoked and Hilsa fish in brine 0305.69 60%
4. All goods 05.08 50%
5. Ambergris, castoreum, civet and musk 0510.00 50%
6. All goods 0804.30 60%
7. Jack Fruit 0810.90 60%
8. All goods 15 (except 15.20) 50%
9. All goods 15.20 60%
10. All goods 16 50%
11. All goods 17 (except 1702.30  and 1703.10) 50%
12. All goods 1702.30,1703.10 60%
12A All goods 1905.31, 1905.32, 1905.40 100%
13. All goods 20 50%
14. All goods [2202.10] 60%
15. All goods 2301.20 50%
16. All goods 2707.40 60%
17. All goods 2905.45 60%
18. All goods 30.01, 30.02, 3004.40, 3004.90, 3006.40, 3006.60 100%
18A All goods 30.03, 3004.10, 3004.50, 30.05, 30.06 (except 3006.40 and 3006.60) 50%
19. All goods 3004.20, 3004.31, 3004.32, 3004.39 60%
20. All goods 31.01,31.02 100%
21. All goods 32 (except 3208.10, 3208.20, 32.09 and 32.10) 50%
22. All goods 3208.10, 3208.20, 32.09 and 32.10 60%
23. All goods 3304.10, 3304.30, 3305.30, 3305.90, 33.06 100%
23A All goods 33.01, 33.02, 33.03, 33.07 50%
24. All goods 33.04 ( except 3304.10 and 3304.30), 33.05 ( except 3305.30 and 3305.90) 60%
25. All goods 3401.11, 3401.19 100%
26. All goods 34 (except 3401.11 and 3401.19) 50%
27. All goods 35 50%
28. All goods 39.14, 39.15, 39.16, 39.17 (except 3917.22, 3917.23, 3917.29 and 3917.31), 39.18, 39.19, 39.20, 39.21, 39.22, 39.23,3924.90, 39.25,39.26 50%
29. All goods 3917.22, 3917.23, 3917.29, 3917.31, 3924.10 60%
30. All goods 4202.32, 4202.39 100%
30A All goods 42.01, 42.02(except 4202.32 and 4202.39), 42.05, 42.06 50%
31. All goods 42.03,42.04 60%
32. All goods 44.01, 44.02, 44.03, 44.04, 44.05, 44.06, 44.07, 44.08, 44.09, 44.11, 44.12, 44.13, 44.15, 44.16, 44.17, 44.18,44.19 50%
33. All goods 4410.90 60%
34. All goods 48.01, 48.10, 48.19,48.22 50%
35. All goods 48.02, 48.04, 48.05,  48.08 60%
36. All goods 49.01, 49.03, 49.05,  49.06,49.08 50%
37. Stock, shares and bond certification and similar documents of title, cheque forms 49.07 60%
38. All goods 52.01, 52.02, 52.03,  52.04, 52.05, 52.06, 52.07, 52.08 (except 5208.12, 5208.13, 5208.41, 5208.42 and 5208.43) 52.09, 52.10 (except 5210.12), 52.11, 52.12 50%
39. All goods 5208.12, 5208.13, 5208.41, 5208.42, 5208.43,5210.12 60%
40. All goods 53 (except 53.07 and 53.10) 50%
41. All goods 53.07,53.10 60%
42. All goods 54.01, 54.02 (except 5402.20), 54.03, 54.04, 54.05, 54.06, 54.07 (except 5407.10, 5407.20 and 5407.30), 54.08 50%
43. All goods 5402.20, 5407.10, 5407.20, 5407.30 60%
44. All goods 56 (except 5607.10) 50%
45. All goods 5607.10 60%
46. All goods 5702.39 60%
47. All goods 58 (except 5802.19, 5802.20 and 5802.30) 50%
48. All goods 5802.19, 5802.20, 5802.30 60%
49. All goods 61.01,61.02,6103.21, 6103.31, 61.04 (except 6104.32,6104.33 and 6104.39), 6105.10, 61.06, 6108.31, 6108.32, 6108.39, 6108.91, 6108.92, 6108.99, 6109.90, 61.10 (except 6110.90), 6111.10, 61.12 (except 6112.11 and 6112.20), 6114.10, 61.15, 61.16, 61.17 50%
50. All goods 61.03 (except 6103.21  and 6103.31), 6104.32, 6104.33, 6104.39, 6105.20,6105.90, 61.07, 6108.11, 6108.19, 6108.21, 6108.22, 6108.29, 6109.10, 6110.90, 61.11 (except 6111.10), 6112.11, 6112.20, 61.13, 61.14 (except 6114.10) 60%
51. All goods  62.01, 62.02,6203.11, 6203.21, 6203.22, 6203.31, 62.04 (except 6204.32, 6204.33 and 6204.39), 62.05, 62.06, 6207.22, 62.08 (except 6208.11 and 6208.19), 6209.10, 6209.20, 62.14 (except 6214.10), 62.15, 62.16,62.17 50%
52. All goods 62.03 (except 6203.11, 6203.21, 6203.22 and 6203.31), 6204.32, 6204.33, 6204.39, 62.07 (except 6207.22), 6208.11, 6208.19, 6209.30, 6209.90,62.10, 62.11, 62.12,62.13 60%
53. All goods 63.01, 6302.21, 6302.22, 63.03, 6304.19, 6304.92, 6304.93, 6304.99, 6305.32,63.06, 63.07, 63.08, 63.09,63.10 50%
54. All goods 63.02 (except 6302.21 and 6302.22), 6304.11, 6304.91, 63.05 (except 6305.32) 60%
55. All goods 64.01, 6402.19, 6402.20, 6402.99, 6403.20, 6403.30, 6403.59, 6403.99, 64.04,64.05 60%
56. All goods 6402.12, 6402.30, 6402.91, 6403.12, 6403.19, 6403.40,6403.51, 6403.91, 64.06 50%
57. All goods 66 50%
57A All goods 6702.10 100%
57B All goods 6702.90 100%
58. All goods 69 (except 6911.10 and 69.12) 50%
59. All goods 6911.10, 69.12 60%
60. All goods 73 50%
61. All goods 74.04 60%
62. All goods 7610.10, 7610.90 100%
63. All goods 83 50%
64. All goods 84.02,84.03,8407.32, 8407.33, 8407.34, 84.08, 8409.91, 84.10 (except 8410.13), 84.13 (except 8413.40), 8414.10, 8414.60,84.16,84.17, 84.19 (except 8419.11 and 8419.19), 84.21 (except 8421.21 and 8421.39), 84.25 (except 8425.42), 8433.52, 8433.53, 8433.60, 8433.90, 84.38, 84.39, 84.42 (except 8442.50), 84.74 (except 8474.39), 84.75, 84.77,8478.10 50%
65. Electric fan 8414.51 60%
66. Printing type, blocks, plates, cylinders and other printing components 8442.50 50%
67. All goods 8504.33, 8504.34, 100%
67A Static convertor-UPS 8504.40 100%
67B Dry cell battery 8506.90 100%
67C Plastic cabinet of television 8529.90 100%
67D All goods 8544.60 100%
67E Carbon Rod UM-1, UM-2, UM-3 8545.90 100%
68. All goods 85( except 8504.33, 8504.34, Static convertor-UPS falling under 8504.40, Dry cell battery falling under 8506.90,

Plastic cabinet of television falling under 8529.90, 8544.60, Carbon Rod UM-1, UM-2, UM-3 falling under 8545.90, 8504.10, 8507.10, 8507.20 and 8507.90)

 50%
68A All goods 8504.10, 8507.10, 8507.20, 8507.90 60%
69. Automatic regulating or controlling instruments 9032.89 100%
69A All goods 90( except Automatic regulating or controlling instruments falling under

9032.89)

 50%
70. All goods 91 (except 9105.91) 50%
71. Electrically operated clocks 9105.91 50%
72. All goods 9403.30, 9403.40, 9403.50 , 9403.60 100%
72A All goods 94( except 9403.30, 9403.40, 9403.50 and 9403.60) 50%
73. Wheeled toys designed to be ridden by children 95.01 60%
74. All goods 9502.10 60%
75. All goods 96 50%

APPENDIX I

Sr. No Country
(1) (2)
1. Bangladesh
2. Bhutan
3. Maldives
4. Nepal
5. Pakistan
6. Sri Lanka

APPENDIX II

S. No. Country
(1) (2)
1. Bangladesh
2. Bhutan
3. Maldives
4. Nepal

Notification No. 105/99-Cus., dated 10-8-1999. and Corrigendum F. No.- 354/89/94-TRU, dated 8-9-1999, No.135/2001 dated 31.12.2001 as amended vide Notification No. 85/2002-cus dated 20-8-2002.

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