In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26/95-Customs, dated the 16th March, 1995, the Central Government, 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 No., Sub-heading No. 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, -
(a) in the case of goods specified in Part A of the said Table, when imported into India from a country listed in APPENDIX I ; or
(b) in the case of goods specified in Part B of the said Table, when imported into India from a country listed in APPENDIX II,
from so much of that portion of the applied rate of duty of customs as is specified in the corresponding entry in column (4) of the said 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 the country listed in the said APPENDIX I or APPENDIX II, as the case may be, in accordance with the Rules of Determination of Origin of Goods under the Asia-Pacific Trade Agreement, (formerly known as the Bangkok Agreement) Rules, 2006, published in the notification of the Government of India in the Department of Revenue No. 94/2006-CUSTOMS (N.T) , dated the 31st August, 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 said Customs Tariff Act, 1975 in respect of 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), but not including the notifications of the Government of India in the Ministry of Finance (Department of Revenue),Nos. 236/89-Customs, dated the 1st September, 1989, 105/99-Customs, dated the 10th August, 1999 and 26/2000-Customs, dated the 1st March, 2000, 67/2006-Customs, dated the 30th June 2006, and 68/2006-Customs, dated the 30th June 2006.
Table
(a) Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents
(b) electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical
(c) mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids - PCB type; dipping oil for treatment of grapes; Poly brominated biphenyls,poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolite; goods of a kind known as "hazardous wastes", phosphogypsum
(a) with at least one outer ply of non-coniferous wood
(b) with at least one ply of tropical wood specified in Sub-heading Note to Chapter 44 and
(c) containing at least one layer of particle board
(a) Metronomes, tuning forks and pitch pipes;
(b) Mechanisms for musical boxes;
(c) parts and accessories for the musical instruments of keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds.
(a) Electric trains, including tracks, signals and other accessories therefor
(b) Reduced-size ("scale") model assembly kits, whether or not working models
(c) Other construction sets and constructional toys
(d) Toys representing animals or non-human creatures
(e) Toy musical instruments and apparatus and parts thereof
(f) Puzzles
(g) toys, put up in sets or outfits(h) toys and models, incorporating a motor and parts thereof
other than tricycles, scooters, pedal cars and similar wheeled toys; dolls carriages, dolls and toy weapons and parts thereof
(a) Tricycles, scooters, pedal cars and similar wheeled toys; dolls carriages, dolls
(b) Goods listed at S.No 427 above
APPENDIX I
APPENDIX II
AjayUnder Secretary to the Government of India
Amended by Notification 69/2006, 89/2006, 134/2006 , No. 121/2011-Cus, dated 30/12/2011, No. 67/2016 - Dated 31-12-2016