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
Appendix II
Schedule
(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,