Supersedes notification no. 107/2008-Customs, dated 6th October, 2008 so as to continue exemption for specified goods already covered under erstwhile notification no. 107/2008-Customs, dated 6th October, 2008 and to extend the exemption to some additional goods when imported from Least Developed member-countries of SAARC under South Asian Free Trade Agreement (SAFTA). The exemption is subject to the fulfilment of Rules of Origin.

Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)

Notification No. 85/2011-Customs,

Dated the 6th September, 2011

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), and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 107/2008-Customs, dated the 6th October, 2008 [G.S.R. 718 (E), dated the 6th October, 2008],  except as respects things done or omitted to be done before such supersession, 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 (3) of the Table hereto annexed and falling under the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in the corresponding entry in column (2) of the said Table, when imported into India from a country listed in APPENDIX to this notification from the whole of the duty of customs leviable thereon under the said First Schedule.

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 APPENDIX in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006, 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.

Table

S.No Chapter, heading, sub-heading or tariff item of the First Schedule Description of goods
(1) (2) (3)
1 0207 34 00 All Goods
2 0302 69 10 All Goods
3 0303 79 10 All Goods
4 0303 79 30 All Goods
5 0303 79 60 All Goods
6 0303 79 80 Croacker
7 0304 29 10 All Goods
8 0306 13 20 All Goods
9 0711 40 00 All Goods
10 0711 51 00 All Goods
11 0711 90 All goods other than capers
12 0712 20 00 All Goods
13 0712 31 00 All Goods
14 0804 10 All Goods
15 0804 30 00 All Goods
16 907 All Goods
17 0908 10 All Goods
18 0908 20 00 All Goods
19 1512 21 00 All Goods
20 1701 11 All Goods
21 1701 12 00 All Goods
22 1701 91 00 All Goods
23 1701 99 All Goods
24 2002 90 00 Tomato concentrate
25 2008 60 00 All Goods
26 2008 91 00 All Goods
27 2008 99 All Goods
28 2009 50 00 All Goods
29 2309 90 All Goods
30 3003 90 11 All Goods
31 3004 10 All Goods
32 3004 20 All Goods
33 3204 11 All Goods
34 3204 12 Acid dyes and preparation based thereon
35 3204 13 All Goods
36 3204 14 All Goods
37 3204 16 All Goods
38 3204 17 Pigments
39 3204 19 All Goods
40 3206 49 Red Oxide
41 3301 19 10 Citronella Oil (java type)
42 3301 Other Essential oils
43 3303 00 All Goods
44 3304 10 00 All Goods
45 3304 20 00 All Goods
46 3304 30 00 All Goods
47 3304 91 All Goods
48 3304 99 All Goods
49 3305 10 All Goods
50 3305 90 Hair oils
51 3306 10 Toothpowder, toothpaste
52 3307 10 All Goods
53 3307 30 All Goods
54 3307 41 00 All Goods
55 3307 90 All Goods
56 3401 11 All Goods
57 3401 19 House hold and laundry soap
58 3505 10 All Goods
59 3812 20 All Goods
60 3915 10 00 All Goods
61 3915 20 00 All Goods
62 3915 30 All Goods
63 3915 90 All Goods
64 3917 Artificial guts (sausage castings) of hardened protein or of cellulosic materials.
65 3917 21 All Goods
66 3917 22 00 All Goods
67 3917 23 All Goods
68 3917 29 All Goods
69 3917 31 00 All Goods
70 3917 32 10 All Goods
71 3917 33 00 All Goods
72 3917 39 All Goods
73 3917 40 00 All Goods
74 3918 10 All Goods
75 3918 90 All Goods
76 3919 10 00 All Goods
77 3919 90 All Goods
78 3920 10 All Goods
79 3920 20 All Goods
80 3920 30 All Goods
81 3920 43 00 All Goods
82 3920 49 00 All Goods
83 3920 51 All Goods
84 3920 59 All Goods
85 3920 61 All Goods
86 3920 62 All Goods
87 3920 63 All Goods
88 3920 69 All Goods
89 3920 71 All Goods
90 3920 73 All Goods
91 3920 79 All Goods
92 3920 91 All Goods
93 3920 92 All Goods
94 3920 93 All Goods
95 3920 94 All Goods
96 3920 99 All Goods
97 3921 11 00 All Goods
98 3921 12 00 All Goods
99 3921 13 All Goods
100 3921 14 00 All Goods
101 3921 19 00 All Goods
102 3921 90 All Goods
103 3922 10 00 Baths, shower-baths and wash-basins
104 3922 20 00 All Goods
105 3922 90 00 All Goods
106 3923 10 All Goods
107 3923 21 00 All Goods
108 3923 29 All Goods
109 3923 30 All Goods
110 3923 40 00 All Goods
111 3923 50 All Goods
112 3923 90 All Goods
113 3924 10 All Goods
114 3924 90 All Goods
115 3925 10 00 All Goods
116 3925 20 00 All Goods
117 3925 30 00 All Goods
118 3925 90 All Goods
119 3926 10 All Goods
120 3926 20 All Goods
121 3926 30 All Goods
122 3926 40 Bangles, beads of plastic and imitation jewellery
123 3926 90 All Goods
124 4003 00 00 All Goods
125 4004 00 00 All Goods
126 4005 10 00 All Goods
127 4005 20 All Goods
128 4005 99 All Goods
129 4006 10 00 All Goods
130 4006 90 All Goods
131 4007 00 All Goods
132 4008 11 All Goods
133 4008 19 All Goods
134 4008 21 All Goods
135 4008 29 All Goods
136 4012 90 All Goods
137 4016 10 00 All Goods
138 4016 92 00 All Goods
139 4016 93 All Goods
140 4016 95 All Goods
141 4016 99 All Goods
142 4017 00 All Goods
143 4808 10 00 All Goods
144 4809 90 00 Carbon or similar copying paper
145 4811 10 00 All goods other than other than floor coverings on a base of paper or of paperboard, whether or not cut to size
146 4811 41 00 All Goods
147 4811 49 00 All Goods
148 4817 10 00 All Goods
149 4817 20 00 All Goods
150 4817 30 All Goods
151 4821 90 All Goods
152 4901 All Goods
153 5001 00 00 All Goods
154 5002 00 All Goods
155 5003 00 All Goods
156 5004 00 All Goods
157 5005 00 All Goods
158 5006 00 All Goods
159 5007 10 00 All Goods
160 500720 All Goods
161 5007 90 00 All Goods
162 6101 90 All goods other than of wool or fine animal hair
163 6102 10 00 All Goods
164 6102 90 All Goods
165 6103 10 All Goods of wool or fine animal hair
166 6103 29 All Goods
167 6103 31 00 All Goods
168 6103 39 All Goods
169 6103 41 00 All Goods
170 610342 Men’s or Boy’s Trousers
171 610343 Men’s /Boy’s Trousers, Overalls and Shorts – Knitted -Synthetic Fibres
172 6103 49 All Goods
173 6104 19 Of wool or of fine animal hair
174 6104 29 All Goods
175 6104 31 00 All Goods
176 6104 39 All Goods
177 6104 61 00 All Goods
178 610462 Women’s or Girls Trousers, Overalls and Shorts-Knittes- of Cotton
179 610463 All goods
180 6104 69 All Goods
181 610510 All goods
182 610520 All goods
183 610610 All Goods-knitted
184 6106 90 All Goods
185 610711 All goods
186 6107 19 All Goods
187 610721 All goods
188 6107 29 All Goods
189 610791 All goods
190 6108 19 All Goods
191 610821 All goods
192 610822 All goods
193 610831 All goods
194 610910 All goods
195 610990 All goods
196 6110 11 All Goods
197 611020 All goods
198 611030 All goods
199 611090 All goods
200 611120 All goods
201 611130 All goods
202 6111 90 Of wool or of fine animal hair
203 611241 Of synthetic fibres
204 611300 Garments , made-up of knitted or crocheted fabrics of heading No. 59.03,59.06
205 611420 All goods
206 6114 90 Of wool or of fine animal hair
207 6115 94 00 All Goods
208 611699 All goods
209 6203 29 00 Of wool or of fine animal hair
210 620332 All goods
211 620333 All goods
212 620342 Mens/Boys Trousers, Overalls and Shorts -Woven- Cotton
213 6204 21 00 All Goods
214 620413 All goods
215 620452 All goods
216 620462 Womens/Girls Trousers, Overalls and Shorts-Woven-Cotton
217 620520 Mens/Boys Shirts-Woven-Cotton
218 620530 Mens/Boys Shirts-Woven-Man-Made-Fibres
219 620590 All goods
220 6205 90 Of wool or of fine animal hair
221 620630 Womens/Girls Blouses, Shirts and Shirt-Blouses-Woven-Cotton
222 620721 All goods
223 620821 All goods
224 620920 All goods except hats
225 620930 All goods except hats
226 621040 All goods
227 621050 Sweaters, Sweat Shirts and Waist-Coats-Knitted-Cotton
228 621111 All goods
229 621132 All goods
230 621133 All goods
231 6211 39 00 Of wool or of fine animal hair
232 6211 41 00 All Goods
233 621210 All goods
234 6213 90 Of silk or silk waste
235 621710 All goods
236 6401 10 All Goods
237 6401 92 All Goods
238 6401 99 All Goods
239 6402 12 All Goods
240 6402 19 All Goods
241 6402 99 Other footwear, incorporating a protective metal toe-cap
242 6402 91 All Goods
243 6403 12 00 All Goods
244 6403 19 All Goods
245 6403 91 or 6403 99 Footwear made on a base platform of wood, not having an inner sole or protective metal toe-cap
246 6403 40 00 All Goods
247 6404 11 All Goods
248 6404 19 All Goods
249 6405 20 00 All Goods
250 6405 90 00 All Goods
251 6802 21 All Goods
252 6810 11 10 All Goods
253 6901 00 Bricks/blocks/tiles
254 7010 10 00 All Goods
255 7013 28 00 or 7013 37 00 All Goods
256 7213 10 All Goods
257 7213 20 All Goods
258 7213 91 All Goods
259 7213 99 All Goods
260 7214 10 All Goods
261 7214 20 All Goods
262 7214 30 00 All Goods
263 7214 91 All Goods
264 7217 20 All Goods
265 7315 82 00 All Goods
266 7318 14 00 All Goods
267 7318 19 00 All Goods
268 7403 11 00 All Goods
269 7403 12 00 All Goods
270 7403 13 00 All Goods
271 7407 10 All Goods
272 7408 11 All Goods
273 7408 19 All Goods
274 7608 10 00 All Goods
275 8414 30 00 All Goods
276 8414 51 All Goods
277 8418 21 00 All Goods
278 8428 10 All Goods
279 8450 11 00 All Goods
280 8501 10 Micro and AC Motor
281 8501 20 00 All Goods
282 8501 40 10 All Goods
283 8501 52 Electric Motor 1 HP to 10 HP – AC – excluding special types
284 8504 40 All Goods
285 8504 90 All Goods
286 8509 40 All Goods
287 8516 10 00 Storage water heaters/geysers upto 100 litres capacity/ upto 3 KW
288 8516 29 00 All Goods
289 8516 40 00 Electric Irons – other than steam irons
290 8516 60 00 All Goods
291 8528 71 00 or 8528 72 Colour TVs – Set Top Box (Satellite Receivers)
292 8536 20 All Goods
293 8536 30 00 Voltage stabilisers – domestic type
294 8537 10 00 All Goods
295 8537 20 00 All Goods
296 8539 29 All Goods
297 8539 31 All Goods
298 8544 11 All Goods
299 8544 19 Insulated plastic and rubber Wires – domestic types
300 8544 20 All Goods
301 8544 49 All goods for voltage not exceeding 80V
302 9028 30 All Goods
303 9030 33 All Goods
304 9404 21 All Goods
305 9603 10 00 Hill grass/broom

APPENDIX

S. No. Country
(1) (2)
1. People’s Republic of Bangladesh
2. Kingdom of Bhutan
3. Republic of Maldives
4. Nepal

[F.No. 354/42/2002-TRU (Pt.)]

(Sanjeev Kumar Singh)
Under Secretary to the Government of India

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