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 below and falling under the sub-heading or 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 Thailand, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule subject to the condition 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 exemption under this notification is claimed are of the origin of Thailand, in accordance with provisions of Interim Rules of Origin, published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 101/2004-Customs (N.T.), dated the 31st August, 2004.
2. This notification shall come into force with effect from the 1st day of September, 2004.
Table
V. Sivasubramanian Deputy Secretary to the Government of India
(Amended by Notification No. 79/2005-Cus., dt. 1-9-2005, 86/06-Cus., dt. 30.8.2006 and 131/06-Cus., dt. 30.12-2006, No. 115/2011-Cus, dated 28/12/2011, No. 38/2012- Customs, Dated 29/05/2012)