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Government of India
Ministry of Finance
(Department of Revenue)

New Delhi dated the 6th October, 2008

Notification No. 107/2008-Customs

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), 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 Chapter, 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 that portion of the applied rate of duty of customs leviable as is specified in the corresponding entry in column (4) of the said Table, when imported into the Republic of India from a country listed in APPENDIX to this notification; 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-Customs, (NT) dated the 30th June,2006.

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).

Table

S.No

Chapter, heading, sub-heading or tariff item of the First Schedule

Description of goods

Extent of tariff concession (percentage of applied rate of duty)

(1)

(2)

(3)

(4)

1

0207 34 00 All Goods

50%

2

0302 69 10 All Goods

75%

3

0303 79 10 All Goods

75%

4

0303 79 30 All Goods

75%

5

0303 79 60 All Goods

75%

6

0303 79 80 Croacker

75%

7

0304 29 10 All Goods

75%

8

0306 13 20 All Goods

75%

9

0711 40 00 All Goods

50%

10

0711 51 00 All Goods

50%

11

0711 90 All goods other than capers

50%

12

0712 20 00 All Goods

50%

13

0712 31 00 All Goods

50%

14

0804 10 All Goods

50%

15

0804 30 00 All Goods

100%

16

0907 All Goods

100%

17

0908 10 All Goods

75%

18

0908 20 00 All Goods

75%

19

1512 21 00 All Goods

75%

20

1701 11 All Goods

75%

21

1701 12 00 All Goods

75%

22

1701 91 00 All Goods

75%

23

1701 99 All Goods

75%

24

2002 90 00 Tomato concentrate

75%

25

2008 60 00 All Goods

75%

26

2008 91 00 All Goods

75%

27

2008 99 All Goods

100%

28

2009 50 00 All Goods

75%

29

2309 90 All Goods

50%

30

3003 90 11 All Goods

75%

31

3004 10 All Goods

75%

32

3004 20 All Goods

75%

33

3204 11 All Goods

75%

34

3204 12 Acid dyes and preparation based thereon

75%

35

3204 13 All Goods

75%

36

3204 14 All Goods

75%

37

3204 16 All Goods

75%

38

3204 17 Pigments

75%

39

3204 19 All Goods

75%

40

3206 49 Red Oxide

75%

41

3301 19 10 Citronella Oil (java type)

75%

42

3301 Other Essential oils

75%

43

3303 00 All Goods

75%

44

3304 10 00 All Goods

75%

45

3304 20 00 All Goods

75%

46

3304 30 00 All Goods

75%

47

3304 91 All Goods

100%

48

3304 99 All Goods

100%

49

3305 10 All Goods

100%

50

3305 90 Hair oils

50%

51

3306 10 Tooth powder, toothpaste

75%

52

3307 10 All Goods

75%

53

3307 30 All Goods

75%

54

3307 41 00 All Goods

75%

55

3307 90 All Goods

75%

56

3401 11 All Goods

75%

57

3401 19 House hold and laundry soap

75%

58

3505 10 All Goods

75%

59

3812 20 All Goods

50%

60

3915 10 00 All Goods

75%

61

3915 20 00 All Goods

75%

62

3915 30 All Goods

75%

63

3915 90 All Goods

75%

64

3917 Artificial guts (sausage castings) of hardened protein or of cellulosic materials.

75%

65

3917 21 All Goods

75%

66

3917 22 00 All Goods

75%

67

3917 23 All Goods

75%

68

3917 29 All Goods

75%

69

3917 31 00 All Goods

75%

70

3917 32 10 All Goods

75%

71

3917 33 00 All Goods

75%

72

3917 39 All Goods

75%

73

3917 40 00 All Goods

75%

74

3918 10 All Goods

75%

75

3918 90 All Goods

75%

76

3919 10 00 All Goods

75%

77

3919 90 All Goods

75%

78

3920 10 All Goods

75%

79

3920 20 All Goods

75%

80

3920 30 All Goods

75%

81

3920 43 00 All Goods

75%

82

3920 49 00 All Goods

75%

83

3920 51 All Goods

75%

84

3920 59 All Goods

75%

85

3920 61 All Goods

75%

86

3920 62 All Goods

75%

87

3920 63 All Goods

75%

88

3920 69 All Goods

50%

89

3920 71 All Goods

50%

90

3920 73 All Goods

75%

91

3920 79 All Goods

75%

92

3920 91 All Goods

75%

93

3920 92 All Goods

75%

94

3920 93 All Goods

75%

95

3920 94 All Goods

75%

96

3920 99 All Goods

50%

97

3921 11 00 All Goods

75%

98

3921 12 00 All Goods

75%

99

3921 13 All Goods

75%

100

3921 14 00 All Goods

75%

101

3921 19 00 All Goods

75%

102

3921 90 All Goods

75%

103

3922 10 00 Baths, shower-baths and wash-basins

50%

104

3922 20 00 All Goods

50%

105

3922 90 00 All Goods

50%

106

3923 10 All Goods

75%

107

3923 21 00 All Goods

75%

108

3923 29 All Goods

75%

109

3923 30 All Goods

75%

110

3923 40 00 All Goods

75%

111

3923 50 All Goods

75%

112

3923 90 All Goods

75%

113

3924 10 All Goods

75%

114

3924 90 All Goods

75%

115

3925 10 00 All Goods

75%

116

3925 20 00 All Goods

75%

117

3925 30 00 All Goods

75%

118

3925 90 All Goods

75%

119

3926 10 All Goods

75%

120

3926 20 All Goods

75%

121

3926 30 All Goods

75%

122

3926 40 Bangles, beads of plastic and imitation jewellery

75%

123

3926 90 All Goods

75%

124

4003 00 00 All Goods

50%

125

4004 00 00 All Goods

50%

126

4005 10 00 All Goods

50%

127

4005 20 All Goods

50%

128

4005 99 All Goods

50%

129

4006 10 00 All Goods

75%

130

4006 90 All Goods

75%

131

4007 00 All Goods

75%

132

4008 11 All Goods

75%

133

4008 19 All Goods

75%

134

4008 21 All Goods

75%

135

4008 29 All Goods

75%

136

4012 90 All Goods

50%

137

4016 10 00 All Goods

50%

138

4016 92 00 All Goods

50%

139

4016 93 All Goods

75%

140

4016 95 All Goods

75%

141

4016 99 All Goods

50%

142

4017 00 All Goods

50%

143

4808 10 00 All Goods

75%

144

4809 90 00 Carbon or similar copying paper

50%

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

50%

146

4811 41 00 All Goods

50%

147

4811 49 00 All Goods

50%

148

4817 10 00 All Goods

50%

149

4817 20 00 All Goods

50%

150

4817 30 All Goods

50%

151

4821 90 All Goods

50%

152

4901 All Goods

75%

153

5001 00 00 All Goods

50%

154

5002 00 All Goods

50%

155

5003 00 All Goods

50%

156

5004 00 All Goods

50%

157

5005 00 All Goods

50%

158

5006 00 All Goods

50%

159

5007 10 00 All Goods

50%

160

5007 90 00 All Goods

50%

161

6101 90 All goods other than of wool or fine animal hair

75%

162

6102 10 00 All Goods

75%

163

6102 90 All Goods

75%

164

6103 10 All Goods of wool or fine animal hair

75%

165

6103 29 All Goods

75%

166

6103 31 00 All Goods

75%

167

6103 39 All Goods

75%

168

6103 41 00 All Goods

75%

169

6103 49 All Goods

75%

170

6104 19 Of wool or of fine animal hair

75%

171

6104 29 All Goods

75%

172

6104 31 00 All Goods

75%

173

6104 39 All Goods

75%

174

6104 61 00 All Goods

75%

175

6104 69 All Goods

75%

176

6106 90 All Goods

75%

177

6107 19 All Goods

75%

178

6107 29 All Goods

75%

179

6108 19 All Goods

75%

180

6110 11 All Goods

75%

181

6111 90 Of wool or of fine animal hair

75%

182

6114 90 Of wool or of fine animal hair

75%

183

6115 94 00 All Goods

75%

184

6203 29 00 Of wool or of fine animal hair

75%

185

6204 21 00 All Goods

75%

186

6205 90 Of wool or of fine animal hair

75%

187

6211 39 00 Of wool or of fine animal hair

75%

188

6211 41 00 All Goods

75%

189

6213 90 Of silk or silk waste

75%

190

6401 10 All Goods

75%

191

6401 92 All Goods

75%

192

6401 99 All Goods

75%

193

6402 12 All Goods

75%

194

6402 19 All Goods

100%

195

6402 99 Other footwear, incorporating a protective metal toe-cap

75%

196

6402 91 All Goods

75%

197

6403 12 00 All Goods

75%

198

6403 19 All Goods

75%

199

6403 91 or 6403 99 Footwear made on a base platform of wood, not having an inner sole or protective metal toe-cap

75%

200

6403 40 00 All Goods

75%

201

6404 11 All Goods

75%

202

6404 19 All Goods

100%

203

6405 20 00 All Goods

75%

204

6405 90 00 All Goods

100%

205

6802 21 All Goods

50%

206

6810 11 10 All Goods

50%

207

6901 00 Bricks/blocks/tiles

75%

208

7010 10 00 All Goods

50%

209

7013 28 00 or 7013 37 00 All Goods

50%

210

7213 10 All Goods

50%

211

7213 20 All Goods

50%

212

7213 91 All Goods

50%

213

7213 99 All Goods

50%

214

7214 10 All Goods

50%

215

7214 20 All Goods

50%

216

7214 30 00 All Goods

50%

217

7214 91 All Goods

50%

218

7217 20 All Goods

50%

219

7315 82 00 All Goods

75%

220

7318 14 00 All Goods

75%

221

7318 19 00 All Goods

75%

222

7403 11 00 All Goods

50%

223

7403 12 00 All Goods

50%

224

7403 13 00 All Goods

50%

225

7407 10 All Goods

50%

226

7408 11 All Goods

50%

227

7408 19 All Goods

50%

228

7608 10 00 All Goods

50%

229

8414 30 00 All Goods

50%

230

8414 51 All Goods

75%

231

8418 21 00 All Goods

50%

232

8428 10 All Goods

50%

233

8450 11 00 All Goods

50%

234

8501 10 Micro and AC Motor

50%

235

8501 20 00 All Goods

50%

236

8501 40 10 All Goods

50%

237

8501 52 Electric Motor 1 HP to 10 HP – AC – excluding special types

50%

238

8504 40 All Goods

75%

239

8504 90 All Goods

75%

240

8509 40 All Goods

75%

241

8516 10 00 Storage water heaters/geysers upto 100 litres capacity/ upto 3 KW

75%

242

8516 29 00 All Goods

75%

243

8516 40 00 Electric Irons – other than steam irons

75%

244

8516 60 00 All Goods

75%

245

8528 71 00 or 8528 72 Colour TVs – Set Top Box (Satellite Receivers)

75%

246

8536 20 All Goods

75%

247

8536 30 00 Voltage stabilisers – domestic type

75%

248

8537 10 00 All Goods

75%

249

8537 20 00 All Goods

75%

250

8539 29 All Goods

75%

251

8539 31 All Goods

75%

252

8544 11 All Goods

75%

253

8544 19 Insulated plastic and rubber Wires – domestic types

75%

254

8544 20 All Goods

75%

255

8544 49 All goods for voltage not exceeding 80V

75%

256

9028 30 All Goods

75%

257

9030 33 All Goods

75%

258

9404 21 All Goods

75%

259

9603 10 00 Hill grass/broom

75%

 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]

(S.Bajaj)
Under Secretary to the Government of India

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