In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description as specified in column (3) of the Table appended hereto and falling under the 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 the Republic of Singapore, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the aforesaid Table:
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 Republic of Singapore, in accordance with the provisions of the Rules of Origin, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 59/2005-Customs (N.T.), dated the 20th July, 2005.
Table
(S. Bajaj)
Under Secretary to the Government of India
Amended by no. 70/2009 Cus dated 19/6/2009, no. 150/2009 Customs dated 31/12/2009 no. 131/2010 Cus dated 24-12-2010, no. 106/2011 Cus dated 1-12-2011, No. 36/2012-Customs, Dated 14/05/2012, No. 61/2012-Customs, dated 18/12/2012, No. 50/2013-Customs dated 16th December, 2013, No. 17/2014-Customs dated 11th July, 2014, No. 01/2015 - Dated 5-1-2015, No. 53/2015 - Dated 23-11-2015, Not. 67/2016 - Dated 31-12-2016