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NOTIFICATION  No. 72/2005-CUSTOMS dated 22.7.2005
Duty Exemption related to Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976

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), 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 pretanned 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 pretanned 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 pretanned 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