CUSTOMS Notification No 105/1999, Specified Goods falling under Chapter or heading or sub-heading No. imported from a least Developing countries

Date:

10-08-1999

Notification No:

CUSTOMS Notification No 105/1999

Issuing Authority:

INDIAN CUSTOMS

Type:

Tariff

File No:

Subject:

Specified Goods falling under Chapter or heading or sub-heading No. imported from a least Developing countries

Notification No. 105 dated 10^th August 1999 (As amended by Notification No. 135 dated 31^st December 2001, Notification No. 85 dated 20^th August 2002, Notification No. 145 dated 31^st December 2002, Notification No. 13 dated 20^th January 2003)

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. 15/97-Customs, dated the 1^st March, 1997, 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 (2) of the Table hereto annexed and falling under the Chapter, Heading No. or Sub-heading 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: -

(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, or

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 Assistant Commissioner of Customs or the Deputy Commissioner of Customs, in accordance with the Customs Tariff (Determination of Origin of Goods under the Agreement of SAARC Preferential Trading Arrangement Rules, 1995 published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/95- Customs (NT), dated the 7^th December, 1995, 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, as the case may be, Appendix II.

Provided further that the exemption contained in this notification shall not be applicable in the case of:

(i)�� Vanaspati,

(ii)�� Acrylic yarn,

(iii)�� Copper products falling under Chapter 74 and heading 85.44 of the First Schedule to the Customs Tariff Act, 1975 and

(iv)�� Zinc oxide,

When imported from Nepal in excess of the quantities specified in Condition No. 3 of the Annexure to notification 40/2002-Customs, dated the 12^th April 2002.

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 (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), but not including the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.236/89-Customs, dated the 1^st September, 1989, and 26/95-Customs dated the 16^th March, 1995:

*S. No.*	*Description of goods*	*Chapter or Heading No or Sub-heading No.*	*Extent of tariff concession (percentage of applied rate of duty)*
*(1)*	*(2)*	*(3)*	*(4)*
PART A
1.	All goods	07.08, 07.13	10%
2.	All goods	0802.50	10%
3.	Areca nuts �	0802.90	50%
4.	All goods	0804.10, 0804.20	20%
5.	All goods	0805.10	10%
6.	Mandarins	0805.20	20%
7.	Lemons	0805.50	20%
8.	All goods	0805.90	20%
9.	All goods	08.06	10%
10.	All goods	0807.11	20%
11.	Papaws	0807.20	20%
12.	All goods	0809.10	10%
13.	All goods	0813.10	20%
14.	Pine nuts	0813.40	10%
15.	All goods	09.07	90%
16.	All goods	0908.10, 0908.20	50%
17.	Coconut milk powder	1106.30	25%
18.	All goods	1209.30, 1211.10	10%
19.	Plants and parts of plants used for perfumery, pharmacy or for insecticidal, fungicidal or similar purposes	1211.30, 1211.40 or 1211.90	10%
20.	All goods	1301.10	15%
21.	Re-sub-Gum	1301.90	15%
22.	All goods	1806 (except 1806.10)	50%
23.	All goods	1905.31 or 1905.32	50%
24.	All goods	1905.40, 1905.90	10%
25.	All goods	2008.20	10%
26.	Coconut-vinegar	22.09	10%
27.	Salt	25.01	20%
28.	All goods	2504.10	50%
29.	All goods	2504.90	40%
30.	All goods	26.14	25%
31.	Coal tar	27.06	10%
32.	All goods	27.13	10%
33.	All goods	28.01, 28.02, 28.03, 28.04, 28.05 (except 2805.30), 28.06, 28.10, 28.12, 28.13, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23, 28.24, 28.25, 28.26, 28.28, 28.29, 28.30, 28.31, 28.32, 28.35, 28.37, 28.38, 28.39, 28.40, 28.41(except 2841.50), 28.42, 28.47, 28.48, 28.49, 28.50, 28.51	10%
34.	Other chromates and dichromates	2841.50	10%
35.	All goods	29.01, 2902.11, 2902.19, 2902.50, 2902.60, 2902.70, 2902.90, 2903.11, 2903.12, 2903.29, 2903.30, 2903.69, 29.06, 29.07, 29.08, 29.09, 29.10, 29.11, 29.12, 29.13, 29.14, 29.17 (except 2917.31, 2917.32, 2917.33 and 2917.34), 29.18, 2920.10, 29.21, 29.22, 29.23, 29.24, 29.25, 29.26, 29.27, 29.28, 29.29, 29.30, (except 2930.90), 29.31, 29.32, 29.33 (except 2933.55 and 2933.59), 29.34, 29.35, 29.36 (except 2936.23, 2936.24, 2936.26 and 2936.29), 29.37, 29.38, 29.39 (except 2939.11, 2939.19, 2939.91 and 2939.99), 29.42	10%
36.	All goods	2939.91, 2939.99, 29.40	15%
37.	Triple super phosphate	3102.10	10%
38.	All goods	3105.30	10%
39.	Mono ammonia phosphate	3105.40	10%
40.	All goods	3301.30	10%
41.	Cinnamon leaf oil	3301.90	10%
42.	All goods	35.03	20%
43.	All goods	3802.10	30%
44.	All goods	4005.99	10%
45.	All goods	40.06, 40.07, 40.08, 40.09	50%
46.	All goods	4010.11	15%
47.	All goods	4010.39	10%
48.	All goods	4011.20, 4011.30, 4011.50, 40.14, 4015.11, 4015.19, 4016.91, 4016.93, 4016.94,	50%
49.	All goods	4016.95, 4016.99	10%
50.	Whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2.6 square metres)	41.04 or 41.07	10%
51.	All goods	44.10, 4418.20, 4418.40, 4418.50, 4418.90	10%
52.	All goods	4418.30	15%
53.	All goods	49.01	10%
54.	All goods	52.01	10%
55.	Rubber slippers	6402.20	10%
56.	�V� Straps	6406.90	10%
57.	Artificial flowers/ plants of plastic	6702.10	10%
58.	Artificial flowers/ plants of other material	6702.90	10%
59.	All goods	6802.21, 6802.22, 6802.23, 6802.29, 6802.91	10%
60.	All goods	6814.90	15%
61.	All goods	69.02, 69.03, (except 6903.90)	15%
62.	All goods	6903.90	25%
63.	All goods	7210.12	10%
64.	All goods	7318.16	15%
65.	All goods	8402.11, 8410.13, 8458.11	20%
66.	All goods	8482.80	10%
67.	All goods	8505.30,8546.90	10%
68.	All goods	8532.24, 8532.30	15%
69.	All goods	8545.20	20%
70.	All goods	8708.40, 8708.70	10%
71.	All goods	9028.10, 9028.30	20%
72.	All goods	9402.10	10%
73.	All goods	9403.60	20%
74.	All goods	9603.10, 9603.29, 9603.40, 96.09	10%
75.	All goods	9608.10, 9613.20	20%
PART B
1.	All goods	03.01, 03.02 (except 0302.32), 03.03, 03.04, 03.05 (except 0305.49 and 0305.59), 03.06, 03.07	50%
1A.	All goods	0302.32, 0305.49, 0305.59	75%
2.	Hilsa fish fillets, dried or in brine, but not smoked	0305.30	60%
3.	Hilsa fish, salted but not dried or smoked and Hilsa fish in brine	0305.69	60%
3A.	All goods	0402.99	25%
4.	All goods	05.08	50%
5.	Ambergris, castoreum, civet and musk	0510.00	50%
5A.	All goods	06.03	25%
5B.	All goods	0701.90	15%
6.	All goods	0802.90	60%
6A.	All goods	0804.30, 0810.90	75%
7.	All goods	0804.50, 0811.90, 0812.90	15%
7A.	All goods	09.04, 09.06, 0910.10, 0910.30, 0910.50, 0910.91, 0910.99	15%
7B.	All goods	1105.20	15%
8.	All goods	15(except 15.20)	50%
9.	All goods	15.20	60%
10.	All goods	16 (except 1604.14)	50%
10A.	All goods	1604.14	75%
11.	All goods	17(except 1702.30 and 1703.10)	50%
12.	All goods	1702.30, 1703.10	60%
12A.	All goods	1905.31, 1905.32, 1905.40	100%
12B.	All goods	1905.90	20%
13.	All goods	20 (except 2001.90, 20.04, 2005.20, 20.07, 2008.19, 2008.20, 2008.99, 2009.19, 2009.50, 2009.80 and 2009.90)	50%
13A.	All goods	20.04, 2005.20, 20.07, 2008.19, 2008.20, 2009.19, 2009.50	60%
13B.	All goods	2001.90, 2009.80, 2008.99, 2009.90	75%
13C.	All goods	2103.20	25%
13D.	All goods	21.05	15%
13E.	All goods	2201.10	75%
14.	All goods	2202.10	60%
15.	All goods	2301.20	50%
16.	All goods	2707.40	60%
17.	All goods	2905.45	60%
18.	All goods	30.01, 30.02, 3004.40, 3004.90, 3006.40, 3006.60	100%
18A	All goods	30.03, 3004.10, 3004.50, 30.05, 30.06, (except 3006.40 and 3006.60)	50%
19	All goods	3004.20, 3004.31, 3004.32, 3004.39	60%
20.	All goods	31.01, 31.02	100%
21.	All goods	32 (except 3208.10, 3208.20, 32.09 and 32.10)	50%
22.	All goods	3208.10, 3208.20, 32.09 and 32.10	60%
23.	All goods	3304.10, 3304.30, 3305.30, 3305.90, 33.06	100%
23A.	All goods	33.01, 33.02	50%
24.	All goods	33.03, 33.07	60%
24A.	All goods	3304.20, 3304.91, 3304.99, 3305.10, 3305.20	75%
25.	All goods	3401.11, 3401.19	100%
26.	All goods	34 (except 3401.11, 3401.19 and 3401.20)	50%
26A.	All goods	3401.20	60%
27.	All goods	35	50%
28.	All goods	39.14, 39.15, 39.16, 39.17 (except 3917.22, 3917.23, 3917.29 and 3917.31), 39.18, 39.19, 39.20, 39.21, 39.22, 39.23, 3924.90, 39.25, 39.26	50%
29.	All goods	3917.22, 3917.23, 3917.29, 3917.31, 3924.10	60%
30.	All goods	4202.32, 4202.39	100%
30A.	All goods	42.01, 4202.11, 4202.12, 4202.19, 42.05, 42.06	50%
31.	All goods	4202.22, 4202.29, 4202.91, 4202.92, 4202.99, 42.04	60%
31A.	All goods	4202.21, 4202.31, 42.03	75%
32.	All goods	44.01, 44.02, 44.03, 44.04, 44.05, 44.06, 44.07, 44.08, 44.09, 44.11, 44.12, 44.13, 44.15, 44.16, 44.17, 44.18, 44.19	50%
33.	All goods	4410.90	60%
34.	All goods	48.01, 48.10, 48.19, 48.22	50%
35.	All goods	48.02, 48.04, 48.05, 48.08	60%
36.	All goods	49.01,49.03, 49.05, 49.06, 49.08	50%
37.	Stock, shares and bond certification and similar documents of title; Cheque forms	49.07	60%
38.	All goods	52.01, 52.02, 52.03, 52.04, 52.05, 52.06, 52.07, 52.08 (except 5208.12, 5208.13, 5208.41, 5208.42 and 5208.43) 52.09, 52.10 (except 5210.12), 52.11, 52.12	50%
39.	All goods	5208.12, 5208.13, 5208.41, 5208.42, 5208.43, 5210.12	60%
40.	All goods	53 (except 53.07 and 53.10)	50%
41.	All goods	53.07, 53.10	60%
42.	All goods	54.01, 54.02 (except 5402.20), 54.03, 54.04, 54.05, 54.06, 54.07 (except 5407.10, 5407.20 and 5407.30), 54.08	50%
43.	All goods	5402.20, 5407.10, 5407.20, 5407.30	60%
44.	All goods	56 (except 5607.10)	50%
45.	All goods	5607.10	60%
46.	All goods	5702.39	60%
47.	All goods	58 (except 5802.19, 5802.20 and 5802.30)	50%
48.	All goods	5802.19, 5802.20, 5802.30	60%
49.	All goods	61.01, 61.02, 6103.21, 6103.31, 61.04 (except 6104.32, 6104.33 and 6104.39), 6105.10, 61.06, 6108.31, 6108.32, 6108.39, 6108.91, 6108.92, 6108.99, 6109.90, 61.10 (except 6110.90), 6111.10, 61.12 (except 6112.11 and 6112.20), 6114.10, 61.15, 61.16, 61.17	50%
50.	All goods	61.03 (except 6103.21 and 6103.31), 6104.32, 6104.33, 6104.39, 6105.20, 6105.90, 61.07, 6108.11, 6108.19, 6108.21, 6108.22, 6108.29, 6109.10, 6110.90, 61.11 (except 6111.10), 6112.11, 6112.20, 61.13, 61.14 (except 6114.10)	60%
51	All goods	62.01, 62.02, 6203.11, 6203.21, 6203.22, 6203.31, 62.04 (except 6204.32, 6204.33 and 6204.39), 62.05, 62.06,6207.22, 62.08 (except 6208.11 and 6208.19), 6209.10, 16209.20, 62.14 (except 6214.10), 62.15, 62.16, 62.17	50%
52.	All goods	62.03 (except 6203.11, 6203.21, 6203.22 and 6203.31), 6204.32, 6204.33, 6204.39, 62.07 (except 6207.22), 6208.11, 6208.19, 6209.30, 6209.90, 62.10, 62.11, 62.12, 62.13	60%
53.	All goods	63.01,6302.21,6302.22, 63.03, 6304.19, 6304.92, 6304.93, 6304.99, 6305.32, 63.06, 63.07, 63.08, 63.09, 63.10	50%
54.	All goods	63.02 (except 6302.21 and 6302.22), 6304.11, 6304.91, 63.05 (except 6305.32)	60%
55.	All goods	64.01, 6402.20, 6402.99, 6403.20, 6403.30, 6403.59, 6404.11, 64.05 (except 6405.90)	60%
55A.	All goods	6402.19, 6403.99, 6404.19, 6404.20, 6405.90	75%
56.	All goods	6402.12, 6402.30, 6402.91, 6403.12, 6403.19, 6403.40, 6403.51, 6403.91, 64.06,	50%
57A.	All goods	6702.10	100%
57B.	All goods	6702.90	100%
58.	All goods	69(except 69.07, 69.08, 69.10, 69.11and 69.12)	50%
59.	All goods	69.12	60%
59A.	All goods	69.07, 69.08, 69.10, 69.11	75%
60.	All goods	73	50%
60A.	All goods	7408.11, 7408.19	25%
61.	All goods	74.04	60%
62.	All goods	7610.10, 7610.90	100%
63.	All goods	83	50%
64.	All goods	84.02, 84.03, 8407.32, 8407.33, 8407.34, 84.08, 8409.91, 84.10 (except 8410.13), 84.15 (except 8413.40), 8414.10, 8414.60, 84.16, 84.17, 84.19 (except 8419.11 and 8419.19), 84.21(except 8421.21 and 8421.39), 84.25 (except 8425.42), 8433.52, 8433.53, 8433.60, 8433.90, 84.38, 84.39, 84.42 (except 8442.50), 84.74 (except 8474.39), 84.75, 84.77, 8478.10	50%
65.	Electric fan	8414.51	60%
66.	Printing type, block, plates, cylinders and other printing components	8442.50	50%
67.	All goods	8504.33, 8504.34	100%
67A.	Static Convertor-UPS	8504.40	100%
67B.	Dry Cell Battery	8506.90	100%
67C.	Plastic Cabinet of Television	8529.90	100%
67D.	All goods	8544.60	100%
67E.	Carbon Rod UM-1, UM-2, UM-3	8545.90	100%
68.	All goods	85 (except 8504.33, 8504.34, Static converter-UPS falling under 8504.40, Dry cell battery falling under 8506.90, Plastic cabinet of television falling under 8529.90, 8544.60, Carbon Rod UM-1, UM-2, UM-3 falling under 8545.90, 8504.10, 8504.21, 8504.22, 8504.31, 8504.32, 8507.10, 8507.20, 8507.90, 8539.10, 8539.21, 8539.22, 8539.29, 8539.31, 8539.39, 8539.90, 8544.11, 8544.19, 8544.49 and 8544.59)	50%
68A	All goods	8504.10, 8504.21, 8504.22, 8504.31, 8504.32, 8507.10, 8507.20, 8539.10, 8539.21, 8539.29, 8539.31, 8539.39, 8539.90, 8544.11, 8544.19, 8544.49, 8544.59	60%
68B.	All goods	8507.90, 8539.22	75%
68C.	All goods	8703.23, 8703.33, 8704.21, 8704.31	15%
69.	Automatic Regulating or Controlling Instruments	9032.89	100%
69A.	All goods	90 (except Automatic regulating or controlling instruments falling under 9032.89)	50%
70.	All goods	91(except 9105.91)	50%
71.	Electrically operated clocks	9105.91	50%
72.	All goods	9403.30, 9403.40, 9403.50, 9403.60	100%
72A.	All goods	94 (except 94.03)	50%
72B.	All goods	9403.10, 9403.20, 9403.70, 9403.80, 9403.90	60%
73.	Wheeled toys designed to be ridden by children	95.01	60%
74.	All goods	9502.10	60%
75.	All goods	96 (except 9607.11 and 9607.19)	50%
75A.	All goods	9607.11, 9607.19	75%
76.	Artificial flowers/plants of plastic	6702.10	60%
77.	Artificial flowers/plants of other material	6702.90	60%

APPENDIX I

*S. No.*	*Country*
*(1)*	*(2)*
1	Bangladesh
2	Bhutan
3	Maldives
4	Nepal
5	Pakistan
6	Sri Lanka

APPENDIX II

*S. No.*	*Country*
*(1)*	*(2)*
1	Bangladesh
2	Bhutan
3	Maldives
4	Nepal

Username

Password

Remember me

Forgot Password

Free Signup

Enquiry Form

Fields marked with an asterisk * are required.

Export Import Data CD

Copyright © 1999-2008 InfodriveIndia. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this site.