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 appended hereto and falling under the Chapter, Heading, 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 Japan, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the aforesaid Table:
Provided that the exemption shall be available only if 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 Japan, in terms of rules as may be notified in this regard by Central Government by publication in the official gazette.
2. This notification shall come into force with effect from 1st August, 2011.
Table
(a) insecticide;
(b) alachlor (ISO); aldicarb (ISO); azinphos-methyl (ISO); 4, 6- dinitro-o-cresol (DNOC (ISO)) or its salts; endosulfan (ISO); penta- and octabromodiphenyl ethers; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tributyltin compounds
(a) plastic,
(b) stone,
(c) iron and steel,
(d) wood, or
(e) aluminum
Sanjeev Kumar Singh
Under Secretary to Government of India
Amended by Notification No. 124/2011-Cus, dated 30/12/2011, No.28/2012 - Customs, dated 27/04/2012, No. 65/2012 - Customs, Dated 31/12/2012, No. 17 / 2013 - Customs dated 26/03/2013, No. 55/ 2013 - Customs dated December 31, 2013, No. 09/2014 - Customs dated the 1st April, 2014,No. 36/2014 - Dated 29-12-201, No. 13/2015 - Dated 30-3-2015, No. 57/2015 - Dated 14-12-2015, No. 28/2016 - Dated 31-3-2016, No. 64/2016 - Dated 31-12-2016, No. 11/2017 - Dated 31-3-2017, No. 94/2017 Dated 22-12-2017, No.34/2018 - Dated 27-03-2018