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.

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

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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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Category : Custom Duty (6634)
Type : Notifications (15291) Notifications/Circulars (30328)

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