THE CUSTOMS TARIFF ACT 1975 (Notification)
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Notification No.48/2006-Customs, F.No. 357/5/2006-TRU, Dated, 26 th May, 2006

Exemption of duty on specified goods under Ch. 51 of Customs Tariff:

[Notifn No.48/06-Cus., dated 26.5.2006 as amended by 35/07]

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 below and falling within the sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

Table

S.No.	Sub-heading	Description of goods	Rate
(1)	(2)	(3)	(4)
1.	5111 11	All goods	10% or Rs.115 per sq. metre, whichever is higher
2.	5111 19	All goods	10% or Rs.125 per sq. metre, whichever is higher
3.	5111 20	All goods	10% or Rs. 65 per sq. metre, whichever is higher
4.	5111 30	All goods	10% or Rs. 65 per sq. metre, whichever is higher
5.	5111 90	All goods	10% or Rs. 75 per sq. metre, whichever is higher
6.	5112 11	All goods	10% or Rs. 105 per sq. metre, whichever is higher
7.	5112 19	All goods	10% or Rs. 130 per sq. metre, whichever is higher
8.	5112 20	All goods	10% or Rs. 70 per sq. metre, whichever is higher
9.	5112 30	All goods	10% or Rs. 90 per sq. metre, whichever is higher
10.	5112 90	All goods	10% or Rs. 115 per sq. metre, whichever is higher

Explanation.- For the purposes of this notification, the rate specified in column (4) of the Table above is ad valorem rate unless otherwise specified therein.