Regarding Duty free tariff preference for Least Developed Countries

Last updated: 09 June 2010

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