22nd July, 2005

Notification No.72/2005 - Customs

        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. 26/95-Customs, dated the 16th March, 1995, 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 ; 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,

        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 standard rate of duty specified in the First Schedule to the said Customs Tariff Act, 1975 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,  105/99-Customs dated the 10th August, 1999, and 26/2000-Customs dated the 1st March 2000.

Table

S.No

Chapter, Heading No., Sub-Heading No., or tariff item

Description of goods

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

Part A

(1)

(2)

(3)

(4)

1

0301 to 0306

All goods

100

2

0801 11 00

All goods

14

3

0907

All goods

71

4

0908 10

All goods

14

5

0908 20 00

All goods

14

6

1513 19 00

Refined coconut (copra) oil

14

7

1520 00 00

Glycerin (crude)

71

8

1703

All goods

33

9

1801 00 00

All goods

29

10

2504

All goods

29

11

2529 21 00

All goods

20

12

2529 22 00

All goods

20

13

2803

All goods

14

14

2905 45 00

All goods

71

15

3301 19 10

All goods

14

16

3301 29 17

All goods

14

17

3301 29 18

All goods

14

18

3301 29 32

All goods

14

19

3507 90

All goods

14

20

3802 10 00

All goods

14

21

3823 12 00

All goods

14

22

3823 13 00

All goods

14

23

3823 19 00

All goods

14

24

3823 70

All goods

14

25

4001 10

All goods

43

26

4001 21 00

Natural rubber (in primary forms or in plates, sheets or strip)

20

27

4001 22 00

Natural rubber (in primary forms or in plates, sheets or strip)

20

28

4001 29

Natural rubber (in primary forms or in plates, sheets or strip)

20

29

4011

All goods

14

30

4013

All goods

14

31

4016 91 00

Rubber mats (other than of a kind used in motor vehicles)

14

32

4016 99 90

Rubber rings

14

33

4802 20

All goods

29

34

4802 30 00

All goods

29

35

4802 40 00

All goods

43

36

4802 54

Uncoated paper and paper board of a kind used for printing and weighing less than 40 g/mē

29

37

4802 58

Uncoated paper and paper board of a kind used for printing and weighing more than 150 g/mē

29

38

4805

Uncoated paper and paper boards (in rolls or sheets)

29

39

5001 00 00

Silkworm cocoons suitable for reeling

14

40

6809 11 00

Gypsum plaster board

14

41

6809 19 00

Gypsum plaster board

14

42

6907 or 6908

Ceramic tiles

57

43

7202 21 00

All goods

20

44

7202 29 00

All goods

20

45

7304

GI/MS pipes (seamless tubes)

29

46

8464 10

All goods

20

47

8464 20 00

All goods

20

48

8504 31 00

All goods

20

49

8504 32 00

All goods

20

50

8504 33 00

All goods

20

51

8504 34 00

All goods

20

52

8514 20 00

Furnaces functioning by induction

20

53

8515 11 00

Non-electrically heated, hand held soldering irons and guns

20

54

8540 20 00

Television camera tubes

20

55

8607 19

All goods

20

56

9503

All goods

43

Part B

1

0305 51 00

All goods

100

2

0305 59

All goods

100

3

4104

(i) Bovine or equine leather tanned or re-tanned but not further prepared whether or not split (excluding whole bovine skin leather of unit surface not exceeding 28 sq. feet {2.6 sq.m}); and (ii) Full grain and full grain split bovine or equine leather parchment dressed or prepared after tanning (excluding whole bovine skin leather of unit surface not exceeding 28 sq.feet {2.6 sq.m})

40

4

4106 21 00

(i)Tanned or re-tanned but not further prepared, whether or not split (excluding pre-tanned leather); and  (ii) vegetable pre-tanned but not further prepared, whether or not split

40

5

4106 22 00

(i)Tanned or re-tanned but not further prepared, whether or not split (excluding pre-tanned leather); and  (ii) vegetable pre-tanned but not further prepared, whether or not split

40

6

4107

(i) Bovine or equine leather tanned or re-tanned but not further prepared whether or not split (excluding whole bovine skin leather of unit surface not exceeding 28 sq. feet {2.6 sq.m}); and (ii) Full grain and full grain split bovine or equine leather parchment dressed or prepared after tanning (excluding whole bovine skin leather of unit surface not exceeding 28 sq.feet {2.6 sq.m})

40

7

4113 10 00

(i)Tanned or re-tanned but not further prepared, whether or not split (excluding pre-tanned leather); and  (ii) vegetable pre-tanned but not further prepared, whether or not split

 

8

4115 10 00

All goods

40

9

4801 00

Newsprint, in rolls or sheets of the following type namely, uncoated paper of a kind used for printing of newspapers of which not less than 65% by weight of the total fibre content consists of wood fibres, obtained by a mechanical process, unsized or very lightly sized, having a smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40g/sq.m and not more than 57g/sq.m and having an ash content by weight not exceeding 8%

67

10

4802 54

Printing paper weighing 25g/sq.m or more but less than 40 g/sq.m

43

11

4802 55

Printing paper weighing 40 g/sq.m or more but not more than 150 g/sq.m

43

12

4802 56

Printing paper weighing 40 g/sq.m or more but not more than 150 g/sq.m.

43

13

4802 57

Printing paper weighing 40 g/sq.m or more but not exceeding 150 g/sq.m

43

14

4802 58

Printing paper weighing more than 150 g/sq.m but not exceeding 180g/sq.m

43

15

5701 90 90

Carpets wholly made of jute

14

16

5703 90 90

Carpets wholly made of jute

14

17

5007, 5208 or 5209

Hand-woven Jamdani sarees

100

18

Any chapter

Jamdani dupattas, Jamdani kamiz or fabrics made of Jamdani cloth

100

APPENDIX I

S. No

Country

(1)

(2)

1.

Bangladesh

2.

People’s Republic of China

3.

Republic of Korea

4.

Sri Lanka

APPENDIX II

S. No.

Country

(1)

(2)

1.

 Bangladesh

 

F.No 354/146/97-TRU

Ajay
Under Secretary to the Government of India