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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification NO 96 /2008-CUSTOMS, F.No. 354/189/2007-TRU (Vol II) Dated, 13th August, 2008.


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,- 

(i) goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), other than those specified in the Appendix I and Appendix II appended hereto,from whole of the duty of customs as specified in the first schedule to the Customs Tariff Act, 1975 and from whole of Agriculture Infrastructure and Development Cess, leviable under clause 115 of the Finance Bill, 2021 (15 of 2021);

(ii) all goods of the description as specified in column (3) of the Table in Appendix I 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 (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 India from a country listed in the Schedule to this notification:

Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that the goods in respect of which the exemption under this notification is claimed are of the origin of the country listed in the Schedule to this notification, in accordance with provisions of the Rules of Origin, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2015-Customs (N.T.), dated 10th March, 2015.

Explanation.- For the purposes of this notification, "applied rate of duty" means the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and Agriculture Infrastructure and Development Cess leviable under section 124 of the Finance Act, 2021 (13 of 2021) 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).

 

Appendix I

Table

S.No. HS Code Description Extent of tariff concession (percentage of applied rate of duty)
(1) (2) (3) (4)
1 06031100 All goods 25%
2 06031200 All goods 25%
3 06031300 All goods 25%
4 06031400 All goods 25%
5 06031500 All goods 25%
6 06031900 All goods 25%
7 06039000 All goods 25%
8 07020000 All goods 25%
9 0713 10 All goods 10%
10 08011100 All goods 14%
11 08021200 All goods 25%
12 08023100 All goods 25%
13 08023200 All goods 25%
14 08029000 Betel Nuts 60%
15 080450 All goods 15%
16 08051000 All goods 10%
17 08061000 All goods 10%
18 080620 All goods 10%
19 08131000 All goods 20%
20 081340 All goods 10%
21 090411 All goods 15%
22 09041200 All goods 15%
23 090421 All goods 15%
24 090422 All goods 15%
25 090611 All goods 15%
26 091011 All goods 15%
27 091012 All goods 15%
28 091030 All goods 15%
29 09109100 All goods 15%
30 091099 All goods 15%
31 15071000 All goods 50%
32 15111000 All goods 50%
33 151190 All Goods 50%
34 151491 All goods 50%
35 151550 All goods 50%
35A. 1515 60 All goods 50%
36 151590 All goods 50%
37 170113 All goods 50%
38 170114 All goods 50%
39 17019100 All goods 50%
40 170199 All goods 50%
41 18010000 All goods 29%
42 20091900 All goods 60%
43 20095000 All goods 60%
44 320649 All goods 50%
45 330119 All goods 50%
46 330300 All goods 60%
47 330610 All Goods 60%
48 33074100 All goods 60%
49 340119 All goods 50%
50 391590 All goods 50%
51 39173100 All goods 60%
52 39174000 All goods 50%
53 391810 All goods 50%
54 391890 All goods 50%
55 39191000 All goods 50%
56 391990 All goods 50%
57 392010 All goods 50%
58 392020 All goods 50%
59 392030 All goods 50%
60 392051 All goods 50%
61 392059 All goods 50%
62 392069 All goods 10%
63 392099 All goods 10%
64 39211100 All goods 50%
65 39211200 All goods 50%
66 392113 All goods 50%
67 392190 All goods 50%
68 392310 All goods 50%
69 39232100 All goods 50%
70 392329 All goods 50%
71 392330 All goods 50%
72 392350 All goods 50%
73 392390 All goods 50%
74 392490 All goods 50%
75 392610 All goods 50%
76 392620 All goods 50%
77 392690 All goods 50%
78 40012100 All goods 20%
79 40012200 All goods 20%
80 400129 All goods 20%
81 400700 All goods 50%
82 400821 All goods 50%
83 401699 All goods 14%
84 520100 All goods 50%
85 610329 All goods 60%
86 61044200 All goods 50%
87 61045200 All goods 50%
88 61046200 All goods 50%
89 610510 All goods 50%
90 61082100 All goods 60%
91 610990 All goods 50%
92 611030 All goods 50%
93 611190 All goods 60%
94 620339 All goods 60%
95 6203 42 All goods 60%
96 620349 All goods 60%
97 6205 20 All goods 50%
98 62053010, 62053090 All goods 50%
99 620590 All goods 50%
100 62082200 All goods 50%
101 62105000 All goods 60%
102 62113200 All goods 60%
103 62121000 All goods 60%
104 640110 All goods 60%
105 640199 All goods 60%
106 64031910 All goods 50%
107 64031920 All goods 50%
108 640411 All goods 60%
109 64052000 All goods 60%
110 70132800 All goods 10%
111 850110 All goods 10%
112 850440 All goods 50%
113 85287100 Colour reception apparatus for television whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus (satellite receivers) 50%
114 852872 Colour reception apparatus for television whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 50%
115 96200000 Monopod, Bipod, and Tipods made of plastics 50%

Appendix II

S.No. HS Code Description
(1) (2) (3)
1 02071300 All goods
2 02071400 All goods
3 040210 All goods
4 040229 Whole Milk Powder
5 04059010 All goods
6 04059020 All goods
7 04069000 All goods
8 070310 All goods
9 080132 All goods
10 080310 All goods
11 080390 All goods
12 0807 19 All goods
13 08081000 All goods
14 080830 All goods
15 080840 All goods
16 090111 All goods
17 090210 All goods
18 090220 All goods
19 090230 All goods
20 090240 All goods
21 09051000 All goods
22 09052000 All goods
23 090831 All goods
24 090832 All goods
25 090921 All goods
26 09092200 All goods
27 090931 All goods
28 09093200 All goods
29 10011100 All goods
30 10011900 All goods
31 10019100 All goods
32 100199 All goods
33 10051000 All goods
34 100630 All goods
35 11010000 All goods
36 11031300 All goods
37 120241 All goods
38 120242 All goods
39 12030000 All goods
40 120400 All goods
41 120740 All goods
42 120799 All goods
43 14011000 All goods
44 22030000 All goods
45 22041000 All goods
46 220421 All goods
47 220429 All goods
48 22043000 All goods
49 22051000 All goods
50 22059000 All goods
51 22060000 All goods
52 220710 All goods
53 220820 All goods
54 220830 All goods
55 220840 All goods
56 220850 All goods
57 220860 All goods
58 220870 All goods
59 220890 All goods
60 230500 All goods
61 230620 All goods
62 230630 All goods
63 230650 All goods
64 230690 All goods
65 230990 All goods
66 240110 All goods
67 240120 All goods
68 24013000 All goods
69 240210 All goods
70 240220 All goods
71 240290 All goods
72 240311 All goods
73 240319 All goods
74 24039100 All goods
75 240399 All goods
75A. 2404 11 00 All goods
75B. 2404 19 00 All goods
76 25151100 All goods
77 251512 All goods
78 25221000 All goods
79 271019 All goods
80 350691 All goods
81 381220 All goods
82 46021100 All goods
83 46021200 All goods
84 482190 All goods
85 500300 All goods
86 722220 All goods
87 722240 All goods
88 722850 All goods
89 722860 All goods
90 722870 All goods
91 74031100 All goods
92 74031200 All goods
93 74031300 All goods
94 740400 All goods
95 740710 All goods
96 740811 All goods
97 740819 All goods

Schedule

S.No. Name of the Country
1 Kingdom of Cambodia
2 The United Republic of Tanzania
3 The Federal Democratic Republic of Ethiopia
4 Republic of Mozambique
5 Samoa
6 Malawi
7 Lao People's Democratic Republic
8 Uganda
9 Republic of Rwanda
10 Madagascar
11 Republic of Benin
12 Union of Myanmar
13 Burkina Faso
14 State of Eritrea
15 Republic of The Gambia
6 The Republic of The Sudan 
17 Republic of Senega
18 Lesotho
19 Republic of Mali
20 Republic of Somalia
21 Maldives
22 Bangladesh
23 Republic of Burundi
24 Republic of East Timor
25 Republic of Zambia
26 Central African Republic
27 Islamic Republic of Afghanistan
28 Republic of Liberia
29 Union of Comoros
30 Republic of Yemen
31 Republic of Haiti
33. Republic of Chad
34. Republic of Guinea-Bissau
35. Republic of Niger
36. Republic of Guinea
37 Sierra Leone
38 Democratic Republic of Congo

 

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

Amended by Notification No. 99/2008-Cus, dated 28-8-2008; No. 113/2008-Cus, dated 31-10-2008; No. 7/2009-Cus, dated 19-10-2009; No. 24/2009-Cus, dated 20-3-2009; No. 45/2009-Cus, dated 4-5-2009; No. 59/2009-Cus, dated 9-6-2009; No. 86/2009-Cus, dated 6-8-2009; No. 63/2010-Cus, dated 13-5-2010; No. 64/2010-Cus, dated 14-5-2010; No. 67/2010-Cus, dated 8-6-2010; No. 95/2010-Cus, dated 15-10-2010; No. 121/2010-Cus, dated 1-12-2010, no. 45/2011 Cus dated 1-6-2011, no. 90/2011 Cus dated 16-9-2011, No. 113/2011-Cus, dated 23-12-2011,Corrigendum [F. No. 354/189/2005-TRU (Vol II)] dated 08/02/2012, No. 56/2012-Customs, dated 01/10/2012, No. 19/2013-Customs, dated the 2/04/2013, No. 33/2013-Customs dated June 19, 2013,No. 8/ 2014-Customs dated 1st April, 2014, No. 12/2015 - Dated 10-3-2015,