THE CUSTOMS TARIFF ACT 1975 (Notification)

Notification No. 28/95-Customs, 6th March, 1995

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 the goods specified in column (3) of the Table annexed hereto and falling within Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in column (2) of the said Table, when imported into India from Mauritius, Seychelles or Tonga, from so much of that portion of the duty of customs leviable thereon which is specified in 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:

Provided that the importer proves to the satisfaction of the proper officer of customs that the goods in respect of which the exemption under this notification is claimed are being imported in accordance with the provisions of the Customs Tariff (Determination of Origin of other Preferential Areas) Rules, 1977, published with the notification of the Government of India in the Department of Revenue and Banking (Revenue Wing) No. 99-Customs, dated the 1st July, 1977.


S. No. Chapter or heading No. or sub-heading No. Description of goods Rate
(1) (2) (3) (4)
1. 0904.21 Unground chillies 22.5 per cent ad valorem
2. 0908.21.00 Unground mace 22.5 per cent ad valorem
3. 0910.11 Unground ginger 22.5 per cent ad valorem
4. 12.11 Plants and parts of plants used primarily in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried 20 per cent ad valorem
5. 1301.90 Gums, Benjamin and Damar 20 per cent ad valorem
6. 25.30 Battery grade manganese-di-oxide 15 per cent ad valorem
7. 2907.12 Cresylic acid 20 per cent ad valorem
8. 29.35 Sulpha Drugs 24 per cent ad valorem
9. 2939.61, 2939.62, 2939.63, 2939.69,2939 72, 2939 79 or 2939 80 Alkaloids used solely or predominantly as drugs excluding alkaloids of non-vegetal origin 24 per cent ad valorem
10. 29 Pharmaceutical chemicals, namely, chemicals having prophylactic or therapeutic value and used solely or predominantly as drugs, other than,-

1. goods specified in S. Nos. 7,8 and 9 above; or 

2. vitamins falling under heading No. 29.36 and antibiotics falling under heading no. 29.41 of the said Schedule

24 per cent ad valorem
11. 3006.60 Medicaments (including veterinary medicaments) Nil
12. 3204.90 Optical bleaching agents 20 per cent ad valorem
13. 3301.90 Natural essential oils of citronella, cinnamon and cinnamon leaf 25 per cent ad valorem
14. 3402.50 Organic surface-active agents 20 per cent ad valorem
15. 3402.90 Organic surface-active preparations 20 per cent ad valorem
16. 3812 20, 3812 31, 3812 39 Prepared rubber chemicals 20 per cent ad valorem
17. 38.12 Plasticisers not elsewhere specified 20 per cent ad valorem
18. 3815.19 Compound catalysts 15 per cent ad valorem
19. 38.24 Water treatment chemicals, not elsewhere specified 20 per cent ad valorem

amended by Notifications No. 175/95-Cus., dated 29-12-1995; No. 45/96-Cus., dated 23-7-1996; No. 17/97-Cus., dated 1-3-1997, No.27/99-Cus., dated 28-2-1999, No.135/2001-Cus., dated 31.12.2001 and No.24/2002 dated 01.03.2002,No. 121/2011-Cus, dated 30/12/2011,Not. 67/2016 - Dated 31-12-2016