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Regarding Duty free tariff preference for Least Developed Countries


 Notice Date : 13 August 2008

Regarding Duty free tariff preference for Least Developed Countries

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE 

(DEPARTMENT OF REVENUE)


New Delhi dated the 13th August, 2008

Notification No. 96/2008-Customs


G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts,- 

(i) goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), other than those specified in the Appendix I and Appendix II appended hereto, from so much of the duty of customs as is in excess of 80 per cent. of the applied rate of duty;


(ii) all goods of the description as specified in column (3) of the Table in Appendix I 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 (2) of the said Table, from so much of that portion of the applied rate of duty of customs leviable as is specified in the corresponding entry in column (4) of the said Table;

 

when imported into India from a country listed in the Schedule to this notification:

 

Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy 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 the country listed in the Schedule to this notification, in accordance with provisions of the Rules of Origin, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.100/2008-Customs (N.T.), dated  13th August, 2008.  

            Explanantion.- 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).

 

Appendix I

Table

S.No

HS Code

DESCRIPTION

Extent of tariff concession (percentage of applied rate of duty)

(1)

(2)

(3)

(4)

1

0302 69 10

All goods

20%

2

0303 79 10

All goods

20%

3

0303 79 30

All goods

20%

4

0303 79 60

All goods

20%

5

0303 79 80

Croacker fish

20%

6

0304 29 10

All goods

20%

7

0306 13 20

All goods

20%

8

0402 99

All goods

5%

9

0603 11 00

All goods

5%

10

0603 12 00

All goods

5%

11

0603 13 00

All goods

5%

12

0603 14 00

All goods

5%

13

0603 19 00

All goods

5%

14

0603 90 00

All goods

5%

15

0701 90 00

All goods

3%

16

0708 10 00

All goods

2%

17

0708 20 00

All goods

2%

18

0708 90 00

All goods

2%

19

0713 10 00

All goods

2%

20

0713 20 00

All goods

2%

21

0713 31 00

All goods

2%

22

0713 32 00

All goods

2%

23

0713 33 00

All goods

2%

24

0713 39

All goods

2%

25

0713 40 00

All goods

2%

26

0713 50 00

All goods

2%

27

0713 90 10

All goods

2%

28

0801 11 00

All goods

3%

29

0802 90

Arecanuts

12%

30

0804 10

All goods

4%

31

0804 30 00

All goods

15%

32

0804 50 20

All goods

3%

33

0805 10 00

All goods

2%

34

0805 20 00

All goods

4%

35

0805 90 00

All goods

4%

36

0806 10 00

All goods

2%

37

0806 20

All goods

2%

38

0807 11 00

All goods

4%

39

0807 20 00

All goods

4%

40

0812 90

All goods

3%

41

0813 10 00

All goods

4%

42

0813 40

All goods

2%

43

0904 20

Chilly, dried or crushed or ground

3%

44

0906 11 10

All goods

3%

45

0906 20 00

All goods

3%

46

0907 00

All goods

18%

47

0908 10

All goods

10%

48

0908 20 00

All goods

10%

49

0910 10

All goods

3%

50

0910 30

Turmeric, fresh or powder

3%

51

0910 91 00

All goods

3%

52

0910 99

All goods other than thyme and bay leaves

3%

53

1105 20 00

Flakes of Potatoes

3%

54

1106 30

Flour, meal or powder of the products of Chapter 8

5%

55

1301 90

Lac

3%

56

1507 10 00

All goods

10%

57

1507 90 10

All goods

10%

58

1508 10 00

All goods

10%

59

1508 90

Edible Grade Groundnut Oil

10%

60

1510 00 10

All goods

10%

61

1511 10 00

All goods

10%

62

1511 90

Refined Palm Oil or Palmolein

10%

63

1512 11

All goods

10%

64

1512 19

All goods

10%

65

1512 21 00

All goods

10%

66

1512 29

Edible grade cotton seed oil

10%

67

1513 11 00

All goods

10%

68

1513 19 00

All goods

10%

69

1513 21

All goods

10%

70

1513 29

All goods

10%

71

1514 11

All goods

10%

72

1514 19

All goods

10%

73

1514 91

All goods

10%

74

1515 11 00

All goods

10%

75

1515 19

All goods

10%

76

1515 21 00

All goods

10%

77

1515 29

All goods

10%

78

1515 30

All goods

10%

79

1515 50

All goods

10%

80

1515 90

All goods

10%

81

1516 20

All goods

10%

82

1517 10

All goods

10%

83

1517 90

All goods

10%

84

1601 00 00

All goods

10%

85

1602 32 00

All goods

10%

86

1701 11

All goods

10%

87

1701 12 00

All goods

10%

88

1701 91 00

All goods

10%

89

1701 99

All goods

10%

90

1801 00 00

All goods

6%

91

1905 90 10

All goods

4%

92

2002 90 00

Tomato concentrate

10%

93

2008 60 00

All goods

10%

94

2008 91 00

All goods

10%

95

2008 99

All goods

15%

96

2009 19 00

All goods

12%

97

2009 50 00

All goods

12%

98

2817 00

Zinc oxide

2%

99

3003 90

Ayurvedic medicines

10%

100

3004 10

All goods

10%

101

3004 20

All goods

12%

102

3204 11

All goods

10%

103

3204 12

All goods

10%

104

3204 13

All goods

10%

105

3204 14

All goods

10%

106

3204 16

All goods

10%

107

3204 17

All goods

10%

108

3204 19

All goods

10%

109

3206 49 10

All goods

10%

110

3301 19 10

Citronella Oil (java type)

10%

111

3301 29

All goods

10%

112

3303 00

All goods

12%

113

3304 10 00

All goods

12%

114

3304 20 00

All goods

15%

115

3304 30 00

All goods

12%

116

3304 91

All goods

15%

117

3304 99

All goods

15%

118

3305 10

All goods

15%

119

3305 90

 Hair oils

2%

120

3306 10

Tooth powder, Tooth paste

12%

121

3307 10

All goods

12%

122

3307 30

All goods

12%

123

3307 41 00

All goods

12%

124

3307 90

All goods

12%

125

3401 11

All goods

12%

126

3401 19

House hold and laundry soap

10%

127

3501 10 00

All goods

10%

128

3501 90 00

All goods

10%

129

3505 10

All goods

10%

130

3915 10 00

All goods

10%

131

3915 20 00

All goods

10%

132

3915 30

All goods

10%

133

3915 90

All goods

10%

134

3916 10

All goods

2%

135

3916 20

All goods

2%

136

3916 90

All goods

2%

137

3917 10 10 or 3917 10 20

All goods

10%

138

3917 21

All goods

10%

139

3917 22 00

All goods

12%

140

3917 23

All goods

12%

141

3917 29

All goods

12%

142

3917 31 00

All goods

12%

143

3917 32 10 or 3917 32 20 or 3917 32 90

All goods

10%

144

3917 33 00

All goods

10%

145

3917 39

All goods

10%

146

3917 40 00

All goods

10%

147

3918 10

All goods

10%

148

3918 90

All goods

10%

149

3919 10 00

All goods

10%

150

3919 90

All goods

10%

151

3920 10

Other plates, sheets, film, foil and strip, of polymers of ethylene; non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

10%

152

3920 20

Other plates, sheets, film, foil and strip, of polymers of propylene;, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

10%

153

3920 30

Other plates, sheets, film, foil and strip, of polymers of styrene, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

10%

154

3920 43 00

Other plates, sheets, film, foil and strip, of polymers of vinyl chloride, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, containing by weight not less than 6% of plasticizers

10%

155

3920 49 00

Other plates, sheets, film, foil and strip, of other polymers of vinyl chloride, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

10%

156

3920 51

Other plates, sheets, film, foil and strip, of polymethyl methacrylate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

10%

157

3920 59

Other plates, sheets, film, foil and strip, of other acrylic polymers, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

10%

158

3920 61

Other plates, sheets, film, foil and strip, of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

10%

159

3920 62

Other plates, sheets, film, foil and strip,of polyethylene terephthalate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

10%

160

3920 63

Other plates, sheets, film, foil and strip, of unsaturated polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

10%

161

3920 69

Other plates, sheets, film, foil and strip, of other polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

2%

162

3920 71

Other plates, sheets, film, foil and strip, of regenerated cellulose, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

2%

163

3920 73

Other plates, sheets, film, foil and strip, of cellulose acetate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

10%

164

3920 79

Other plates, sheets, film, foil and strip, of other cellulosic derivates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

10%

165

3920 91

Other plates, sheets, film, foil and strip, of polyvinyl butyral, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

10%

166

3920 92

Other plates, sheets, film, foil and strip, of polyamides, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

10%

167

3920 93

Other plates, sheets, film, foil and strip, of amino-resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

10%

168

3920 94

Other plates, sheets, film, foil and strip, of phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

10%

169

3920 99

Other plates, sheets, film, foil and strip, of other plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

2%

170

3921 11 00

Other plates, sheets, film foil and strip, ,of polymers of styrene, cellular

10%

171

3921 12 00

Other plates, sheets, film foil and strip, of polymers of vinyl chloride , cellular

10%

172

3921 13

Other plates, sheets, film foil and strip, of polyurethanes, cellular

10%

173

3921 14 00

Other plates, sheets, film foil and strip, of regenerated cellulose, cellular

10%

174

3921 19 00

Other plates, sheets, film foil and strip, of other plastics, cellular

10%

175

3921 90

Other plates, sheets, film foil and strip, of plastics, not cellular

10%

176

3922 10 00

All goods

2%

177

3922 20 00

All goods

2%

178

3922 90 00

All goods

2%

179

3923 10

All goods

10%

180

3923 21 00

All goods

10%

181

3923 29

All goods

10%

182

3923 30

All goods

10%

183

3923 40 00

All goods

10%

184

3923 50

All goods

10%

185

3923 90

All goods

10%

186

3924 10

All goods

12%

187

3924 90

All goods

10%

188

3925 10 00

All goods

10%

189

3925 20 00

All goods

10%

190

3925 30 00

All goods

10%

191

3925 90

All goods

10%

192

3926 10

All goods

10%

193

3926 20

All goods

10%

194

3926 30

All goods

10%

195

3926 40

All goods

10%

196

3926 90

All goods

10%

197

4001 10

All goods

9%

198

4001 21 00

All goods

4%

199

4001 22 00

All goods

4%

200

4001 29

All goods

4%

201

4005 99

All goods

2%

202

4006 10 00

All goods

10%

203

4006 90

All goods

10%

204

4007 00

All goods

10%

205

4008 11

All goods

10%

206

4008 19

All goods

10%

207

4008 21

All goods

10%

208

4008 29

All goods

10%

209

4016 93

All goods

10%

210

4016 95

All goods

10%

211

4016 99

All goods

3%

212

4808 10 00

All goods

12%

213

4901 10

All goods

10%

214

5001 00 00

All goods

3%

215

5201 00

All goods

10%

216

5202 10 00

All goods

10%

217

5202 91 00

All goods

10%

218

5202 99 00

All goods

10%

219

5203 00 00

All goods

10%

220

6101 90

Men’s or boy’s overcoats, car-coats, capes, cloaks, anoraks and similar articles, knitted or crocheted, of other textile materials other than of wool or fine animal hair

10%

221

6102 10 00

All goods

10%

222

6102 90

All goods

10%

223

6103 10

All goods

12%

224

6103 22 00

All goods

12%

225

6103 23 00

All goods

12%

226

6103 29

All goods

12%

227

6103 31 00

All goods

10%

228

6103 32 00

All goods

12%

229

6103 33 00

All goods

12%

230

6103 39

All goods

12%

231

6103 41 00

All goods

12%

232

6103 42 00

All goods

12%

233

6103 43 00

All goods

12%

234

6103 49

All goods

12%

235

6104 13 00

Women’s or girls’ suits of synthetic fibres

10%

236

6104 19

Of wool or fine animal hair or cotton

10%

237

6104 22 00

All goods

10%

238

6104 23 00

All goods

10%

239

6104 29

All goods

10%

240

6104 31 00

All goods

10%

241

6104 32 00

All goods

10%

242

6104 33 00

All goods

12%

243

6104 39

All goods

12%

244

6104 42 00

All goods

10%

245

6104 43 00

All goods

10%

246

6104 52 00

All goods

10%

247

6104 53 00

All goods

10%

248

6104 61 00

All goods

10%

249

6104 62 00

All goods

10%

250

6104 63 00

All goods

10%

251

6104 69

All goods

10%

252

6105 10

All goods

10%

253

6105 20

All goods

12%

254

6105 90

All goods

12%

255

6106 10 00

All goods

10%

256

6106 20

All goods

10%

257

6106 90

All goods

10%

258

6107 11 00

All goods

12%

259

6107 12

All goods

12%

260

6107 19

All goods

12%

261

6107 21 00

All goods

12%

262

6107 22

All goods

12%

263

6107 29

All goods

12%

264

6107 91

All goods

12%

265

6107 99

All goods

12%

266

6108 11

All goods

12%

267

6108 19

All goods

12%

268

6108 21 00

All goods

12%

269

6108 22

All goods

12%

270

6108 29

All goods

12%

271

6108 31 00

All goods

10%

272

6108 32

All goods

10%

273

6108 39

All goods

10%

274

6108 91 00

All goods

10%

275

6108 92

All goods

10%

276

6108 99

All goods

10%

277

6109 10 00

All goods

12%

278

6109 90

All goods

10%

279

6110 11

All goods

10%

280

6110 12 00

All goods

10%

281

6110 19 00

All goods

10%

282

6110 20 00

All goods

10%

283

6110 30

All goods

10%

284

6110 90 00

All goods

12%

285

6111 20 00

All goods

12%

286

6111 30 00

All goods

12%

287

6111 90

All goods

12%

288

6112 11 00

All goods

12%

289

6112 12 00

All goods

10%

290

6112 19

All goods

10%

291

6112 20

All goods

12%

292

6112 31 00

All goods

10%

293

6112 39

All goods

10%

294

6112 41 00

All goods

10%

295

6112 49

All goods

10%

296

6113 00 00

All goods

12%

297

6114 20 00

All goods

12%

298

6114 30

All goods

12%

299

6114 90

All goods

12%

300

6115 10 00

All goods

10%

301

6115 21

All goods

10%

302

6115 22 00

All goods

10%

303

6115 29

All goods

10%

304

6115 30 00

All goods

10%

305

6115 94 00

All goods

10%

306

6115 95 00

All goods

10%

307

6115 96 00

All goods

10%

308

6115 99

All goods

10%

309

6116 10 00

All goods

10%

310

6116 91 00

All goods

10%

311

6116 92 00

All goods

10%

312

6116 93 00

All goods

10%

313

6116 99

All goods

10%

314

6117 10

All goods

10%

315

6117 80

All goods

10%

316

6117 90 00

All goods

10%

317

6201 19

All goods

10%

318

6201 99

All goods

10%

319

6202 13 00

All goods

10%

320

6202 19

All goods

10%

321

6202 93

All goods

10%

322

6202 99

All goods

10%

323

6203 19

All goods

12%

324

6203 29 00

All goods

12%

325

6203 32 00

All goods

12%

326

6203 33 00

All goods

12%

327

6203 39

All goods

12%

328

6203 41 00

All goods

12%

329

6203 42 00

All goods

12%

330

6203 49

All goods

12%

331

6204 12 00

All goods

10%

332

6204 13 00

All goods

10%

333

6204 19

All goods

10%

334

6204 21 00

All goods

10%

335

6204 22

All goods

10%

336

6204 23 00

All goods

10%

337

6204 29

All goods

10%

338

6204 33 00

All goods

12%

339

6204 39

All goods

12%

340

6204 42

All goods

10%

341

6204 43

All goods

10%

342

6204 44 00

All goods

10%

343

6204 52 00

All goods

10%

344

6204 53 00

All goods

10%

345

6204 59

All goods

10%

346

6204 62 00

All goods

10%

347

6204 63 00

All goods

10%

348

6204 69

All goods

10%

349

6205 20 00

All goods

10%

350

6205 30 00

All goods

10%

351

6205 90

All goods

10%

352

6206 10

All goods

10%

353

6206 30 00

All goods

10%

354

6206 40 00

All goods

10%

355

6206 90 00

All goods

10%

356

6207 11 00

All goods

12%

357

6207 21 10 or 6207 21 90

All goods

12%

358

6207 22 00

All goods

10%

359

6207 29 00

All goods

12%

360

6207 91

All goods

12%

361

6207 99

All goods of man made fibres

12%

362

     

 

 

Guest
on 09 June 2010
Notification No : 96/2008-Customs
Published in Custom
Source : ,










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