SAFTA - Exempts specified goods from the portion of applied rate of duty of customs.

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[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 6th October, 2008 Notification No. 107/2008-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 the goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, Heading, Sub-heading 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, 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 the Republic of India from a country listed in APPENDIX to this notification. 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 APPENDIX in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006, published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75-Customs, (NT) dated the 30th June,2006. Explanation.- 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). S. No Chapter, heading, sub- heading or tariff item of the First Schedule (2) (1) 0207 34 00 1 0302 69 10 2 0303 79 10 3 0303 79 30 4 0303 79 60 5 0303 79 80 6 0304 29 10 7 0306 13 20 8 0711 40 00 9 10 0711 51 00 11 0711 90 12 0712 20 00 13 0712 31 00 14 0804 10 15 0804 30 00 16 0907 17 0908 10 18 0908 20 00 19 1512 21 00 20 1701 11 21 1701 12 00 22 1701 91 00 23 1701 99 24 2002 90 00 25 2008 60 00 26 2008 91 00 27 2008 99 Table Description of goods (3) All Goods All Goods All Goods All Goods All Goods Croacker All Goods All Goods All Goods All Goods All goods other than capers All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods Tomato concentrate All Goods All Goods All Goods Extent of tariff concession (percentage of applied rate of duty) (4) 50% 75% 75% 75% 75% 75% 75% 75% 50% 50% 50% 50% 50% 50% 100% 100% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 100% S. No Chapter, heading, sub- heading or tariff item of the First Schedule (2) (1) 28 2009 50 00 29 2309 90 30 3003 90 11 31 3004 10 32 3004 20 33 3204 11 34 3204 12 35 3204 13 36 3204 14 37 3204 16 38 3204 17 39 3204 19 40 3206 49 41 3301 19 10 42 3301 43 3303 00 44 3304 10 00 45 3304 20 00 46 3304 30 00 47 3304 91 48 3304 99 49 3305 10 50 3305 90 51 3306 10 52 3307 10 53 3307 30 54 3307 41 00 55 3307 90 56 3401 11 Description of goods (3) All Goods All Goods All Goods All Goods All Goods All Goods Acid dyes and preparation based thereon All Goods All Goods All Goods Pigments All Goods Red Oxide Citronella Oil (java type) Other Essential oils All Goods All Goods All Goods All Goods All Goods All Goods All Goods Hair oils Toothpowder, toothpaste All Goods All Goods All Goods All Goods All Goods Extent of tariff concession (percentage of applied rate of duty) (4) 75% 50% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 100% 100% 100% 50% 75% 75% 75% 75% 75% 75% S. No Chapter, heading, sub- heading or tariff item of the First Schedule (2) (1) 57 3401 19 58 3505 10 59 3812 20 60 3915 10 00 61 3915 20 00 62 3915 30 63 3915 90 64 3917 65 3917 21 66 3917 22 00 67 3917 23 68 3917 29 69 3917 31 00 70 3917 32 10 71 3917 33 00 72 3917 39 73 3917 40 00 74 3918 10 75 3918 90 76 3919 10 00 77 3919 90 78 3920 10 79 3920 20 80 3920 30 81 3920 43 00 82 3920 49 00 83 3920 51 84 3920 59 Description of goods (3) House hold and laundry soap All Goods All Goods All Goods All Goods All Goods All Goods Artificial guts (sausage castings) of hardened protein or of cellulosic materials. All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods Extent of tariff concession (percentage of applied rate of duty) (4) 75% 75% 50% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% S. No Chapter, heading, sub- heading or tariff item of the First Schedule (2) (1) 85 3920 61 86 3920 62 87 3920 63 88 3920 69 89 3920 71 90 3920 73 91 3920 79 92 3920 91 93 3920 92 94 3920 93 95 3920 94 96 3920 99 97 3921 11 00 98 3921 12 00 99 3921 13 100 3921 14 00 101 3921 19 00 102 3921 90 103 3922 10 00 104 3922 20 00 105 3922 90 00 106 3923 10 107 3923 21 00 108 3923 29 109 3923 30 110 3923 40 00 111 3923 50 112 3923 90 113 3924 10 Description of goods (3) All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods Baths, shower-baths and wash-basins All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods Extent of tariff concession (percentage of applied rate of duty) (4) 75% 75% 75% 50% 50% 75% 75% 75% 75% 75% 75% 50% 75% 75% 75% 75% 75% 75% 50% 50% 50% 75% 75% 75% 75% 75% 75% 75% 75% S. No Chapter, heading, sub- heading or tariff item of the First Schedule (2) (1) 114 3924 90 115 3925 10 00 116 3925 20 00 117 3925 30 00 118 3925 90 119 3926 10 120 3926 20 121 3926 30 122 3926 40 123 3926 90 124 4003 00 00 125 4004 00 00 126 4005 10 00 127 4005 20 128 4005 99 129 4006 10 00 130 4006 90 131 4007 00 132 4008 11 133 4008 19 134 4008 21 135 4008 29 136 4012 90 137 4016 10 00 138 4016 92 00 139 4016 93 140 4016 95 141 4016 99 142 4017 00 Description of goods (3) All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods Bangles, beads of plastic and imitation jewellery All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods Extent of tariff concession (percentage of applied rate of duty) (4) 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 50% 50% 50% 50% 50% 75% 75% 75% 75% 75% 75% 75% 50% 50% 50% 75% 75% 50% 50% S. No Chapter, heading, sub- heading or tariff item of the First Schedule (2) (1) 143 4808 10 00 144 4809 90 00 145 4811 10 00 146 4811 41 00 147 4811 49 00 148 4817 10 00 149 4817 20 00 150 4817 30 151 4821 90 152 4901 153 5001 00 00 154 5002 00 155 5003 00 156 5004 00 157 5005 00 158 5006 00 159 5007 10 00 160 5007 90 00 161 6101 90 162 6102 10 00 163 6102 90 164 6103 10 165 6103 29 166 6103 31 00 Description of goods (3) All Goods Carbon or similar copying paper All goods other than other than floor coverings on a base of paper or of paperboard, whether or not cut to size All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All goods other than of wool or fine animal hair All Goods All Goods All Goods of wool or fine animal hair All Goods All Goods Extent of tariff concession (percentage of applied rate of duty) (4) 75% 50% 50% 50% 50% 50% 50% 50% 50% 75% 50% 50% 50% 50% 50% 50% 50% 50% 75% 75% 75% 75% 75% 75% S. No Chapter, heading, sub- heading or tariff item of the First Schedule (2) (1) 167 6103 39 168 6103 41 00 169 6103 49 170 6104 19 171 6104 29 172 6104 31 00 173 6104 39 174 6104 61 00 175 6104 69 176 6106 90 177 6107 19 178 6107 29 179 6108 19 180 6110 11 181 6111 90 182 6114 90 183 6115 94 00 184 6203 29 00 185 6204 21 00 186 6205 90 187 6211 39 00 188 6211 41 00 189 6213 90 190 6401 10 191 6401 92 192 6401 99 193 6402 12 194 6402 19 195 6402 99 Description of goods (3) All Goods All Goods All Goods Of wool or of fine animal hair All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods Of wool or of fine animal hair Of wool or of fine animal hair All Goods Of wool or of fine animal hair All Goods Of wool or of fine animal hair Of wool or of fine animal hair All Goods Of silk or silk waste All Goods All Goods All Goods All Goods All Goods Other footwear, incorporating a protective metal toe-cap Extent of tariff concession (percentage of applied rate of duty) (4) 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 100% 75% S. No Chapter, heading, sub- heading or tariff item of the First Schedule (2) (1) 196 6402 91 197 6403 12 00 198 6403 19 199 6403 91 or 6403 99 200 6403 40 00 201 6404 11 202 6404 19 203 6405 20 00 204 6405 90 00 205 6802 21 206 6810 11 10 207 6901 00 208 7010 10 00 209 7013 28 00 or 7013 37 00 Description of goods (3) All Goods All Goods All Goods Footwear made on a base platform of wood, not having an inner sole or protective metal toe-cap All Goods All Goods All Goods All Goods All Goods All Goods All Goods Bricks/blocks/tiles All Goods All Goods 210 7213 10 All Goods 211 7213 20 212 7213 91 213 7213 99 214 7214 10 215 7214 20 216 7214 30 00 217 7214 91 218 7217 20 219 7315 82 00 All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods Extent of tariff concession (percentage of applied rate of duty) (4) 75% 75% 75% 75% 75% 75% 100% 75% 100% 50% 50% 75% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 75% S. No Chapter, heading, sub- heading or tariff item of the First Schedule (2) (1) 220 7318 14 00 221 7318 19 00 222 7403 11 00 223 7403 12 00 224 7403 13 00 225 7407 10 226 7408 11 227 7408 19 228 7608 10 00 229 8414 30 00 230 8414 51 231 8418 21 00 232 8428 10 233 8450 11 00 234 8501 10 235 8501 20 00 236 8501 40 10 237 8501 52 238 8504 40 239 8504 90 240 8509 40 241 8516 10 00 242 8516 29 00 243 8516 40 00 244 8516 60 00 Description of goods (3) All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods All Goods Micro and AC Motor All Goods All Goods Electric Motor 1 HP to 10 HP - AC - excluding special types All Goods All Goods All Goods Storage water heaters/geysers upto 100 litres capacity/ upto 3 KW All Goods Electric Irons - other than steam irons All Goods Extent of tariff concession (percentage of applied rate of duty) (4) 75% 75% 50% 50% 50% 50% 50% 50% 50% 50% 75% 50% 50% 50% 50% 50% 50% 50% 75% 75% 75% 75% 75% 75% 75% S. No Chapter, heading, sub- heading or tariff item of the First Schedule (2) (1) 245 8528 71 00 or 8528 72 246 8536 20 247 8536 30 00 248 8537 10 00 249 8537 20 00 250 8539 29 251 8539 31 252 8544 11 253 8544 19 254 8544 20 255 8544 49 256 9028 30 257 9030 33 258 9404 21 259 9603 10 00 Description of goods (3) Colour TVs - Set Top Box (Satellite Receivers) All Goods Voltage stabilisers - domestic type All Goods All Goods All Goods All Goods All Goods Insulated plastic and rubber Wires - domestic types All Goods All goods for voltage not exceeding 80V All Goods All Goods All Goods Hill grass/broom Extent of tariff concession (percentage of applied rate of duty) (4) 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% 75% APPENDIX Country (2) People’s Republic of Bangladesh Kingdom of Bhutan S. No. (1) 1. 2. 3. 4. Republic of Maldives Nepal [F.No. 354/42/2002-TRU] (S.Bajaj) Under Secretary to the Government of India

HS Codes Referenced

Acts & Provisions Referenced

• Customs Act, 1962 (52 of 1962).

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