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THE CUSTOMS TARIFF ACT 1975 (Notification)
-

Body Notification No. 105/99-Customs, Dated 10th August, 1999

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. 15/97-Customs, dated the 1st March,1997, 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 (2) of the Table hereto annexed 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 (3) 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 Assistant Commissioner of Customs or Deputy Commissioner of Customs or the joint Commissioner of Customs, in accordance with the Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995, published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/95-Customs (N.T.), dated the 7th December, 1995, 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, as the case may be. Appendix II.

Explanation. - For the purposes of this notification, "applied rate of duty" means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 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), 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, and 26/95-Customs, dated the 16th March, 1995.

Table

PART A

S.No. Description of goods Chapter or Heading No or Sub-heading No. Extent of tariff Concession (percentage of applied rate of duty)
(1) (2) (3) (4)
1. All goods 07.08, 07.13 10%
2. All goods 0802.51.00 and 0802.52.00 10%
3. Areca nuts 0802.80 50%
4. All goods 0804.10,0804.20 20%
5. All goods 0805.10 10%
6. Mandarins  0805 21 00 20%
7. Lemons 0805.50 20%
8. All goods 0805.90 20%
9. All goods 08.06 10%
10. All goods 0807.11 20%
11. Papaws 0807.20 20%
12. All goods 0809.10 10%
13. All goods 0813.10 20%
14. Pine nuts 0813.40 10%
15. All goods 09.07 90%
16. All goods 0908.11, 0908.12.00, 0908.21.00 and 0908.22.00 50%
17. Coconut milk powder 1106.30 25%
18. All goods 1209.30 00 10%
18A. Liquorice roots (fresh or dried) 1211 90 10%
19. Plants and parts of plants used for perfumery, pharmacy or for insecticidal, fungicidal or similar purposes (fresh or dried) 1211.30, 1211.40, ,1211 50or 1211.90 10%
20. Omitted      
21. Resin-Gum and Lac 1301.90 15%
22. All goods 1806 (except 1806.10) 50%
23. All goods 1905.31 or 1905.32 50%
24. All goods 1905.40, 1905.90 10%
25. All goods 2008 20 00, 2009 31 00, 2009 39 00, 2009 90 00 10%
26. Coconut-vinegar 22.09 10%
27. All goods 2501 00 25%
28. All goods 2504.10 50%
29. All goods 2504.90 40%
30. All goods 26.14 25%
31. Coal tar 27.06 10%
32. All goods 27.13 10%
33. All goods 2801,2803,2804,2805 (except 2805 30 00),2810,2812,2813,2816, 2817,2818,2819,2820,2821,2822, 2823,2824,2825,2826,2828,2829, 2830,2831,2832,2835,2837, 2839,2840,2841 (except 2841 50),2842, 2847,2849,2850,2853 10%
33A. All goods 2802, 2806 25%
34. Other chromates and dichromates excluding chromates of zinc or of lead 2841.50 10%

 

34A. The following goods, namely :-

(i) inorganic compounds of mercury namely:-

(a) Mercury oxides (mercuric oxide);

(b) Sulphides and polysulphides of mercury;

(c) Polyphosphates of mercury;

(d) Cyanides, complex cyanides and cyanide oxides of mercury;

(e) Fulminates, cyanates and thiocyanates of mercury;

(f) Chromates, dichromates or peroxochromates of mercury;

(g) mercury salts of inorganic acids or peroxides, (including aluminosilicates, whether or not chemically defined),

(h) Phosphides of mercury whether or not chemically defined;

(i) Carbides, hydrides, nitrides azides, silicides, or Borides of mercury;

(ii) Organo-mercury compounds (akin to those falling under 2931)

2852 10%
35. All goods 29.01, 2902.11, 2902.19, 2902.50, 2902.60, 2902.70, 2902.90, 2903.11,

2903.12, 2903.29, 2903 31 00, 2903 39 , 2903.93, 290394, 29.06, 29.07,

29.08, 29.09,29.10, 29.11, 29.12, 29.13, 29.14, 29.17, 2917.32, 2917.33 and

2917.34), 29.18, 2920 11 00 and 2920 19, 29.21, 29.22, 29.23, 29.24,

29.25,29.26, 29.27, 29.28, 29.29, 29.30 (except 2930 60 00, 29307000,

29308000 and 2930 90), 29.31, 29.32, 29.33 ( except 2933.55 and 2933.59),

29.34, 29.35, 29.36 (except 2936.23, 2936.24, 2936.26 and 2936.29), 29.37,

29.38, 29.39( except 2939.11, 2939.19, 2939.71, 2339.79 and 2939.99),

29.42

 

 

10%
35A. Dithiocarbonates (xanthates) 2930 90 10%
36. All goods 2939 71, 2939 79, 2940

 

15%
36A. All goods 3005, 3006 40 00, 3006 60 10, 3006 60 30 10%
36B. Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents: sterile absorbable surgical or dental haemostatics (excluding sterile absorbable surgical or dental yarn and sterile surgical dental adhesion barriers, whether or not absorbable) 3006 10 10%
37. Triple super phosphate 3103110, 31031900

 

10%
38. All goods 3105.30 10%
39. Mono ammonia phosphate 3105.40 10%
39A. All goods 3213, 3215 10%
40. All goods 3301 30, 3305 10%
41. Cinnamon leaf oil 3301.90 10%
41A. All goods 3405 10%
42. All goods 35.03 20%
43. All goods 3802.10 30%
43A All goods 3901 30 00, 3903 19, 3916, 3920 69, 3920 71, 3920 99, 3922 (except 3922 10 00) 10%
43B Baths, shower-baths and wash-basins 3922 10 00 10%
44. All goods 4005.99 10%
45. All goods 40.06,40.07,40.08,40.09 50%
46. All goods 4010.11 15%
47. All goods 4010.39 10%
48. All goods 4011.20,4011.30,4011.50,40.14,4015.11 4015.19,4016.91,4016.93,4016.94 50%
49. All goods 4016.95,4016.99 10%
50.

 

Whole bovine skin leather, of a unit surface area not exceeding 28 sq.feet (2.6 sq. metres) 41.04 or 41.07 10%
51.

 

All goods 44.10, 4418.20, 4418.40, 4418 50, 4418 60 00, 4418 91 00, 4418 99 00 10%
52. Paraquet Panels 4418 71 00, 4418 72 00, 4418 79 00 15%

 

52A All goods 4802 10,4804(except 4804 49 00,4804 51 00 4804 52 00 and 4804 59 00), 4806, 4807 00 , 4819, 4820 (except 4820 40 00 and 4820 90) 10%
53. All goods 49.01 10%
54. All goods 5201, 5205, 5206, 5207 10%
55. Rubber slippers 6402.20 10%
56. All goods 6406 25%
57. Artificial flowers/ plants of plastic 6702.10 10%
58. Artificial flowers/ plants of other material 6702.90 10%
59. All goods 6802, 6803 00 00, 6804, 6809, 6810, 6815 10%
60. All goods 6814.90 15%
61. All goods 69.02,69.03 (except 6903.90) 15%
62. All goods 6903.90 25%
62A. All goods 6910 10%
62B. All goods 7001 00, 7002, 7003, 7004, 7005, 7006 00 00,7007, 7008 00, 7009, 7010,7011, 7013, 7014 00,7016, 7018, 7019 10%
62BA. Glass inners for vacuum flasks or for other vacuum vessels 7020 00 10%
62C. All goods 7103 [except 7103 91] 10%
63. All goods 7210.12 10%
64. All goods 7318.16 15%
65. All goods 8402 11 00, 8410 13, 8458 11 00, 8482 80 00 20%
66. All goods 8439 99 00, 8449 00, 8452 10, 8452 29 00, 8452 90, 8466 94 00, 8479 90,8480 10 00, 8480 49 00, 8481 80,8482 10, 8482 20, 8482 99 00 10%
67. All goods 8501, 8503 00, 8546 90, 8548 10, 8548 90 00 10%
67A. Electro-magnetic lifting heads 8505 90 00 10%
67B. Parts of industrial vacuum cleaner 8508 70 10%
68. All goods 8532.24,8532.30 15%
69. All goods 8545.20 20%
70. All goods 8708.70 10%
70A. All goods 9032 90 00, 9033 00 00 10%
71. All goods 9018 39, 9018 41 00, 9018 49 00, 9018 50, 9018 90, 9021 10 00,9021 29 00, 9027 (except 9027 10 00),9028 10 00, 9028 30, 9032 (except 9032 90 00) 20%
72. All goods 9403 (except 9403 60 00), 9405, 9406 10, 9406 90 10%
73. All goods 9402 10, 9403 60 00 25%
74. All goods 9603.10,9603.29,9603.40,96.09 10%
75. All goods 9608.10,9613.20 20%
76. Gear Box 8708 40 00 10%

PART B

1. All goods excluding milt, fish fin, heads, tails, maws, other edible offal of yellow fin tuna (Thunnus albacares)

 

03.01, 03.02 (except 0302.32), 03.03, 03.04, 03.05 (except 0305.44, 0305.49, 0305.52, 0305.53, 0305.54 and 0305.59), 03.06, 03.07

 

50%
1A. Tilapias (Oreochromis spp.),cat fish (Pangassius spp, Silurus spp, Clarias spp,Icthalurus spp.), Carp (Cyprinus carpio, Carassius carassius Ctenopharyngodon idellus, Hypopthalamichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp), Nile perch (Lates niloticus) and Snakeheads ( Channa spp.)

 

0305 44

 

75%
1B. All goods excluding milt, fish fin, heads, tails, maws, other edible offal of yellow fin tuna (Thunnus albacares) 0302.32,0 305.49,03 05.52, 0305.53, 0305.54 and 0305.59 75%
1C. All fish of species Cyprinus except Cyprinus carpio, All species of Carassius except Carassius carassius, Catla catla, Labeo Spp., Osteochilu s hasselti, Leptobarb us hoeveni, Megalobr oma spp. 03054400 75%
2. Hilsa fish fillets, dried  or in brine, but not smoked 0305.31.00, 0305.32.00 and 0305.39.00 60%
3. Hilsa fish, salted but  not dried or smoked and Hilsa fish in brine 0305.64.00 and 0305.69 60%
3A. All goods 0402.99 25%
4. All goods 05.08 50%
5. Ambergris, castoreum,  civet and musk 0510.00 50%
5A. All goods 06.03 25%
5B. All goods 0701.90 15%
6. All goods 0802.61.00 to 0802.90.00 60%
6A. All goods 0804.30 75%
6B. All goods, other than black, white or red currants and gooseberries 0810.70.00 and 0810.90 75%
7. All goods 0804.50, 0811.90, 0812.90 15%
7A. All goods 0904, 0906 and 0910 (except 0910.20) 15%
7B. All goods 1105.20 15%
8 All goods 15 (except 15.20) 50%
9. All goods 15.20 60%
10. All goods 16 (except 1604.14) 50%
10A. All goods 1604.14 75%
11. All goods 17 (except 1702.30 and 1703.10) 50%
12. All goods 1702.30, 1703.10 60%
12.A All goods 1905.31, 1905.32, 1905.40 100%
12.B All goods 1905.90 100%
13. All goods 20 (except 2001.90, 20.04, 2005.20, 20.07, 2008.19, 2008.20, 2008.99,2009.19, 2009.50, 2009.80 and 2009.90) 50%
13A. All goods 20.04, 2005.20, 20.07, 2008.19, 2008.20, 2009.19, 2009.50 60%
13B. All goods 2001.90, 2009.80, 2008.99, 2009.90 75%
13C. All goods 2103.20 25%
13D. All goods 21.05 15%
13E. All goods 2201.10 75%
14. All goods 2202.10 60%
15. All goods 2301.20 50%
16. All goods 2707.40 60%
17. All goods 2905.45 60%
18. All goods other than sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable 3001, 3002, 3003, 3004 31, 3004 39, 31[ 3004 41, 300442, 300443, 300449, 3004 60 ], 3004 90, 3006 (except 3006 50 00, 3006 70 00, and 3006 92 00) 100%
18A. Goods containing adrenal cortical hormones 3004 32 00 100%
18B. All goods 3004 10, 3004 50, 3005, 3006 50 00, 3006 70 00, 3006 92 00 50%
18C. Sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable, other than those made up of knitted and crocheted fabrics 3006 10 50%
18D. All goods 3006 91 00 50%
19. All goods 3004 20,3004 32 00 60%
20. All goods 31.01,31.02 100%
21. All goods 32 (except 3208.10,3208.20,32.09 and 32.10) 50%
22. All goods 3208.10,3208.20,32.09 and 32.10 60%
23. All goods 3304 10 00, 3304 30 00, 3304 91, 3305,3306, 3307 (except 3307 41 00) 100%
23A. All goods 33.01, 33.02 50%
24. All goods 3303, 3307 41 00 60%
24A. All goods 3304 20, 3304 99, 75%
25. All goods 3401.11, 3401.19 100%
26. All goods 34 (except 3401.11, 3401.19 and 3401.20) 50%
26A. All goods 3401.20 100%
27. All goods 35 50%
28. All goods 39.14,39.15,39.16,39.17, (except 3917.22,3917.23,3917.29 and 3917.31),39.18,39.19,39.20,39.21,39.22,39.23,3924.90,39.25,39.26 50%
29. All goods 3917.22,3917.23,3917.29,3917.31,3924.10 60%
30. All goods 4202 32, 4202 39, 4202 92 00, 4202 99 00 100%
30A. All goods, other than articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses 42.01, 4202.11, 4202.12, 4202.19, 42.05, 42.06

 

50%
31. All goods 4202 22, 4202 29, 4202 91 60%
31A. All goods 4202.21, 4202.31, 42.03 75%
31B. Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses 4205 60%
32. All goods 44.01,44.02,44.03,44.04,44.05,44.06, 44.07,44.08,44.09,44.11,44.12,44.13, 44.15,44.16,44.17,44.18,44.19 50%
33. All goods 4410.90 60%
34. All goods 48.01,48.10,48.19,48.22 50%
34A. Newsprint in strips or rolls of a width between 28 cm to 36 cm; or rectangular including square sheets with one side having dimension between 28 to 36 cm and other side 15 cm in the unfolded state 4801 60%]
35. All goods 48.02,48.04,48.05,48.08 60%
36. All goods 49.01,49.03,49.05,49.06,49.08 50%
37.

 

Stock, shares and bond certification and similar documents of title; cheque forms 49.07 60%
38. All goods, other than 3-thread or 4-thread twill including cross-twill unbleached woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m2 52.01,52.02,52.03,52.04,52.05,52.06, 52.07,52.08 (except 5208.12,5208.13,5208.41,5208.42 and 5208.43) 52.09,52.10, 52.11,52.12 50%
39. All goods 5208.12,5208.13,5208.41,5208.42, 5208.43 60%
39A. 3-thread or 4-thread twill including cross-twill unbleached woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m2 5210 19 00 60%
40. All goods 53 (except 53.07 and 53.10) 50%
41. All goods 53.07.53.10 60%
42. All goods 54.01,54.02 (except 5402.20),54.03, 54.04,54.05,54.06,54.07 (except 5407.10,5407.20 and 5407.30),54.08 50%
43. All goods 5402.20,5407.10,5407.20,5407.30 60%
44. All goods 56  50%
45. Of jute and other textile bast fibres of heading 5303 5607 90 60%
46. All goods 5702.39 60%
47. All goods 58 (except 5802.19,5802.20 and 5802.30) 50%
48. All goods 5802.19,5802.20,5802.30 60%
49. All goods 61.01,61.02,6103.31,61.04 (except 6104.32,6104.33 and 6104.39), 6105.10,61.06,6108.31,6108.32, 6108.39,6108.91,6108.92,6108.99, 6109.90,61.10 (except 6110.90), 61.12 (except 6112.11 and 6112.20), 61.15,61.16, 61.17 50%
49A. Ensembles of wool or fine animal hair 6103 29 90 50%
49B. Of wool or fine animal hair 6111 90 90 50%
49C. Of wool or fine animal hair 6114 90 90 50%
50. All goods other than those listed at S. Nos. 49A, 49B and 49C above 6103 (except 6103 31 00), 6104 32 00, 6104 33 00, 6104 39, 6105 20, 6105 90, 6107, 6108 11, 6108 19, 6108 21 00, 6108 22, 6108 29, 6109 10 00, 6110 90 00, 6111, 6112 11 00, 6112 20, 6113 00 00, 6114 60%
51.

 

All goods 62.01,62.02,6203.11,6203.22, 6203.31,62.04 (except 6204.32,6204.33 and 6204.39),62.05.62.06,6207.22,62.08 (except 6208.11 and 6208.19), 6209.10, 6209.20,62.14 (except 6214.10),62.15, 62.16,62.17 50%
51A. Ensembles of wool or fine animal hair 6203 29 90 50%
52.

 

All goods, other than men's or boys' ensembles of wool or fine animal hair or babies' garments and clothing accessories of wool or fine animal hair 62.03 (except 6203.11,6203.22 and 6203.31), 6204.32,6204.33,6204.39, 62.07 (except 6207.22),6208.11,6208.19, 6209.30,6209.90,62.10,62.11,62.12,62.13 60%
53. All goods 63.01,6302.21,6302.22,63.03,6304.19, 6304.92,6304.93,6304.99,6305.32, 63.06,63.07,63.08,63.09,63.10 50%
54. All goods 63.02 (except 6302.21 and 6302.22),  6304.11,6304.91,63.05 (except 6305.32) 60%
55. All goods 64.01,6402.20,6403.20, 6403.59,6404.11,64.05 (except 6405.90) 60%
55A. All goods, other than footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap 6402.19, 6403.99, 6404.19, 6404.20  6405.90 75%
55B. All goods, other than footwear incorporating a protective metal toe-cap 6402 99 60%
55C. Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. 6403 91 or 6403 99 75%
56. All goods 6402.12,6402.91,6403.12 6403.19,6403.40,6403.51,6403.91,64.06 50%
56A. Other footwear incorporating a protective metal toe-cap 6402 99 50%
57. All goods 66 50%
57A. All goods 6702.10 100%
57B. All goods 6702.90 100%
58. All goods 69(except 69.07, 69.10, 69.11and 69.12)

 

50%
58A. Ceramic connectors for optical fibres, bundles or cables 8536 70 00 50%
59. All goods 69.12 60%
59A. All goods 34[69.07, 69.10, 69.11 ] 75%
60. All goods 73 50%
60A. All goods 7408.11, 7408.19 100%
61. All goods 74.04 60%
62. All goods 7610.10, 7610.90 100%
63. All goods 83 50%
64. All goods 84.02,84.03,8407.32,8407.33,8407.34 84.08,8409.91,84.10 (except 8410.13), 84.15 (except 8413.40), 8414.10,8414.60, 84.16,84.17,84.19 (except 8419.11 and 8419.19), 84.21 (except 8421.21 and 8421.39),84.25 (except 8425.42), 8433.52,8433.53,8433.60,8433.90, 84.38,84.39, 84.42 (except 8442.50), 84.74 (except 8474.39),84.75,84.77, 8478.10 50%
65.

 

 

Electric fan 8414.51 60%
66. Printing type, block, plates, cylinders and other printing components

 

8442.50 50%
67. All goods 8504 21 00, 8504 22 00, 8504 31 00, 8504 32 00, 8504 33 00, 8504 34 00

 

100%
67A. Static convertor-UPS 8504.40 100%
67B. Dry cell battery 8506.90 100%
67C. Plastic cabinet of television 8529.90 100%
67D. All goods 8544 11, 8544 19, 8544 49, 8544 60 100%
67E. Carbon Rod UM-1, UM-2, UM-3 8545.90 100%
68.

 

All goods 85 (except 8504.33, 8504.34, Static convertor-UPS falling under 8504.40, Dry cell battery falling under 8506.90. Plastic cabinet of television falling under 8529.90, 8544.60, Carbon Rod UM-1, UM-2, UM-3 falling under 8545.90, 8504.10, 8504.21, 8504.22, 8504.31, 8504.32, 8507.10, 8507.20, 8507.90, 8539.10, 8539.21, 8539.22, 8539.29, 8539.31, 8539.39, 8539.90, 8544.11, 8544.19, 8544.49) 50%
68A.

 

All goods 8504 10, 8507 10 00, 8507 20 00,  8539 10 00, 8539 21, 8539 29, 8539 31, 8539 39, 8539 90 60%
68B. All goods 8507.90, 8539.22 75%
68C. All goods 8703.23, 8703.33, 8704.21, 8704.31 15%
68D. Of a cylinder capacity exceeding 1500cc but not exceeding 3000cc 8703.40,

8703.60

15%
69. Automatic regulating or controlling instruments 9032.89 100%
69A. All goods 90 (except Automatic regulating or controlling instruments falling under 9032.89) 50%
70. All goods 91 (except 9105.91) 50%
71. Electrically operated clocks

 

9105.91 50%
72. All goods 9403.30, 9403.40, 9403.50, 9403.60 100%
72.A All goods 94 (except 94.03) 50%
72B. All goods 9403.10, 9403.20, 9403.70,  9403 82 00, 9404 83 00 ] 9403 89 00 9403.90 100%
73. Wheeled toys designed  to be ridden by children 9503 60%
74. Dolls representing only human beings whether or not dressed 9503 60%
75. All goods 96 (except 9607 11, 960719 and 96020) 50%
75A. All goods 9607.11, 9607.19 75%
75B. Monopods , Bipods, and Tripods made of plastic 9620 50%

APPENDIX I

 

S. No Country
(1) (2)
1. Bangladesh
2. Bhutan
3. Maldives
4. Nepal
5. Pakistan
6. Sri Lanka

APPENDIX II

S. No. Country
(1) (2)
1. Bangladesh
2. Bhutan
3. Maldives
4. Nepal

Notification No. 105/99-Cus., dated 10-8-1999. and Corrigendum F. No.- 354/89/94-TRU, dated 8-9-1999, No.135/2001 dated 31.12.2001 as amended vide Notification No. 85/2002-cus dated 20-8-2002.