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Imports Under Agreement on the Global System of Trade Preferences Among
Developing Countries
Notification
No. 236 dated 1st September 1989 (As
amended by notification nos. 172/93, 96/95,101/95, 166/95, 175/95, 4/96, 19/97,
Notification No. 106 dated 10th August 1999, Notification No. 135
dated 31st December 2001)
The
Central Government exempts the goods specified in column (2) of the Table
annexed hereto and falling under Chapter or Heading number of the First Schedule
to the Customs Tariff Act, 1975(51 of 1975) specified in the corresponding entry
in column (3) of the said Table, when imported into India from
the countries listed in the Appendix 1 to this notification from so much of
that portion of the standard rate of duty of customs as is specified in column
(4) of the said Table:
Provided
that, in respect of the goods which are imported from the Less
Developed Countries listed in Appendix II to this notification, being a
country referred to in Article 17 of the Agreement on the Global System of Trade
preferences among Developing Countries, signed at Belgrade, Yugoslavia on the 13th
April, 1988, the exemption shall, in respect of goods specified in column (2) of
the said Table against Sl. Nos. 14, 15 and 16, be from so much of that portion
of the duty of customs as is specified in column (5) of the said Table.
Provided
further that the importer proves to the satisfaction of the Assistant
Commissioner of Customs in accordance with the Rules of Origin referred to in
Article 15 of the said Agreement 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
Annexure.
Explanation:-
For the purposes of this notification the standard rate of duty means the
standard rate of duty specified in the said First Schedule with respect to the
aforesaid goods 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 but not including the notifications of the Government of
India in the Ministry of Finance, (Department of Revenue) Nos. 26/95-Customs,
dated the 16th March, 1995 and 105/99-Customs, dated the 10th
August, 1999.
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Sl.
No.
|
Description
of goods
|
Chapter
/ Heading No. in the First Schedule to the Customs Tariff Act, 1975.
|
Extent
of tariff concession
|
Extent
of special concession
|
|
(1)
|
(2)
|
(3)
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(4)
|
(5)
|
|
1.
|
Copra
|
1203.00
|
15%
of the standard rate
|
-
|
|
2.
|
Seed
Lac
|
1301.10
|
10%
of the standard rate
|
-
|
|
3.
|
Gum
Arabic
|
1301.20
|
30%
of the standard rate
|
-
|
|
4.
|
Gum
Dammar
|
1301.90
|
10%
of the standard rate
|
-
|
|
5.
|
Cane
Molasses
|
1703.10
|
30%
of the standard rate
|
-
|
|
6.
|
Other
Molasses resulting from extraction or refining of sugar
|
1703.90
|
30%
of the standard rate
|
-
|
|
7.
|
Silica
sand and Quartz Sand (other than metal bearing sands of Chapter 26)
|
2505.10
|
25%
of the standard rate
|
-
|
|
8.
|
Natural
sands of all kinds whether or not coloured other than metal bearing sand
of Chapter 26 (other than silica sand and quartz sand)
|
2505.90
|
25%
of the standard rate
|
-
|
|
9.
|
Portland
Cement (Grey)
|
2523.29
|
25%
of the standard rate
|
-
|
|
10.
|
Antimony
ore
|
2617.10
|
10%
of the standard rate
|
-
|
|
11.
|
Phosphoric
acid for use in manufacture of fertilizer
|
2809.20
|
20%
of the standard rate
|
-
|
|
12.
|
Phosphoric
acid for use other than manufacture of fertilizer
|
2809.20
|
20%
of the standard rate
|
|
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13.
|
Gelatin
and Gelatin derivatives
|
3503.00
|
23%
of the standard rate
|
-
|
|
14.
|
Calf
leather-vegetable pre-tanned
|
41.04
or 41.07
|
30%
of the standard rate
|
50%
of the standard rate
|
|
15.
|
Calf-leather-pre-tanned
(other than vegetable pre-tanned)
|
41.04
or 41.07
|
30%
of the standard rate
|
50%
of the standard rate
|
|
16.
|
Calf
leather tanned or re-tanned but not further prepared.
|
41.04
or 41.07
|
30%
of the standard rate
|
50%
of the standard rate
|
|
17.
|
Sheets
of cork
|
4502.00
|
25%
of the standard rate
|
-
|
|
18.
|
Cotton
yarn
|
5205.11
to 5205.48
|
30%
of the standard rate
|
-
|
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19.
|
Abaca
fibre-raw
|
5305.21
|
10%
of the standard rate
|
-
|
|
20
|
Abaca
fibre (other than raw)
|
5305.29
|
10%
of the standard rate
|
-
|
|
21.
|
Refractory
bricks containing by weight singly or together more than 50% of the
elements, Mg.Ca or Cr expressed as MgO. CaO or Cr2O3
|
6902.10
|
30%
of the standard rate
|
-
|
|
22.
|
Refractory
bricks containing by weight singly or together more than 50% of the
Alumina (AlO, of Silica (SiO) or of a mixture or compound of these
products
|
6902.20
|
30%
of the standard rate
|
-
|
|
23.
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Other
refractory bricks.
|
6902.90
|
30%
of the standard rate
|
-
|
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24.
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Aluminium
foil of thickness not exceeding 0.2 mm rolled but not further worked
(not backed).
|
7607.11
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20%
of the standard rate
|
|
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25.
|
Aluminium
foil of thickness not exceeding 0.2mm other than rolled but not further
worked (not backed).
|
7607.19
|
20%
of the standard rate
|
-
|
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26.
|
Tube
and pipe fitting of aluminium.
|
7609.00
|
15%
of the standard rate
|
-
|
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27.
|
Aluminium
reservoirs, tanks, vats, etc. of a capacity exceeding 300 litres.
|
7611.00
|
15%
of the standard rate
|
-
|
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28.
|
Aluminium
casks, drums, cans etc. of a capacity not exceeding 300 litres excluding
collapsible tubular containers.
|
7612.90
|
15%
of the standard rate
|
-
|
|
29.
|
Mechanical
Shovels and excavators (self�propelled with a 360 Deg. revolving super
structure.
|
8429.52
|
20%
of the standard rate
|
-
|
|
30
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Other
mechanical shovels and excavators (self propelled).
|
8429.59
|
20%
of the standard rate
|
-
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APPENDIX
I
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S.
No.
|
Country
|
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(1)
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(2)
|
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1.
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Sri
Lanka
|
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2.
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DPR
Korea
|
|
3.
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Bangladesh
|
|
4.
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Iraq
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|
5.
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Peru
|
|
6.
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Zimbabwe
|
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7.
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Ghana
|
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8.
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Vietnam
|
|
9.
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Yugoslavia
|
|
10.
|
Singapore
|
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11.
|
Rumania
|
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12.
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United
Republic of Tanzania
|
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13.
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Cuba
|
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14.
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Nigeria
|
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15.
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Bolivia
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16.
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Egypt
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17.
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Guyana
|
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18.
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Libyan
Arab Jamhuriya
|
|
19.
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Mexico
|
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20.
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Morocco
|
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21.
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Nicaragua
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22.
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Pakistan
|
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23.
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Republic
of Korea
|
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24.
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Tunisia
|
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25.
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Algeria
|
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26.
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Angola
|
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27.
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Argentina
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28.
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Brazil
|
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29.
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Cameroon
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30.
|
Chile
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31.
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Colombia
|
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32.
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Ecuador
|
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33.
|
Indonesia
|
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34.
|
Iran
|
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35.
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Malaysia
|
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36.
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Phillippines
|
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37.
|
Qatar
|
|
38.
|
Thailand
|
|
39.
|
Trinidad
and Tobago
|
|
40.
|
Uruguay
|
|
41.
|
Venezuela
|
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42.
|
Zaire
|
|
43.
|
Benin
|
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44.
|
Guinea
|
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45.
|
Haiti
|
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46.
|
Mozambique
|
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47.
|
Sudan
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APPENDIX
II
|
S.
No.
|
Name
of the country
|
|
1.
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Bangladesh
|
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2.
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United
Republic of Tanzania
|
|
3.
|
Benin
|
|
4.
|
Guinea
|
|
5.
|
Haiti
|
|
6.
|
Mozambique
|
|
7.
|
Sudan
|
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