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. 72/2005-Customs, dated the 22nd July, 2005, published in the Gazette of India, Extraordinary, vide number G.S.R.497( E), dated the 22nd July, 2005, 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 hereto annexed; 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 hereto annexed,
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 Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976, published in the notification of the Government of India in the Department of Revenue and Banking (Revenue Wing) No. 430-Customs, dated the 1st November, 1976.
Explanation. - For the purposes of this notification, "applied rate of duty" means the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 and Agriculture Infrastructure and Development Cess leviable under clause 115 of the Finance Bill, 2021 (15 of 2021) 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 [G.S.R. 805 (E), dated the 1st September, 1989], 105/99-Customs dated the 10th August, 1999 [G.S.R. 582 (e), dated the 10th August, 1999], and 26/2000-Customs dated the 1st March 2000 [G.S.R. 178 (e), dated the 1st March, 2000].
Table
76.
40
8112 69 20
APPENDIX I
APPENDIX II
2. This notification shall come into force with effect from the 1st day of July, 2018.
(Gunjan Kumar Verma)
Under Secretary to the Government of India
CORRIGENDUM F.No.354/146/1997 -TRU , Dated, 12th July, 2018
In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 50/2018-Customs, dated the 30th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 604(E), dated the 30th June, 2018, -
(i) at page 10, in the Table, against serial number 185, in column (2), for "2524 10 92 to 2525 10 90 (except 2524 90 21)" read "2524 90 12 to 2525 10 90 (except 2524 90 21)".
(ii) at page 18, in the Table, against serial number 387, in column (2), for "3403 90 10 to 3403 90 33" read "3404 90 10 to 3404 90 33".
(iii) at page 18, in the Table, against serial number 388, in column (2), for "3403 90 39" read "3404 90 39".