[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)
Notification
No. 68 /2012-Customs
New Delhi, the 31stDecember, 2012
G.S.R 953(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. 125/2011-Customs, dated the 30thDecember, 2011 [G.S.R.929 (E), dated the 30th December, 2011]except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do,hereby exempts,-
(i)all goods,other than the goods specified in TABLE II,of the description specified in column (3) of the TABLE I hereto annexed and falling under the Chapter, Heading, Sub-heading or Tariff item of the First Schedule to the Customs TariffAct, 1975 (51 of 1975), and specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the aforesaid TABLE;
(ii)all goods of the description specified in column (3) of the TABLE II hereto annexed and falling under the Chapter, Heading, Sub-heading or Tariff item of the First Schedule to the Customs TariffAct, 1975 (51 of 1975), and specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the aforesaid TABLE,
whenimported into 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 75/2006-Customs(NT) dated the 30thJune,2006.
2.Nothing contained in sub-paragraph (i) and (ii) of paragraph 1 of this notification shall apply to goods specified in TABLE III.
3.This notification shall come into force with effect from the 1st day of January 2013.
TABLE I
S. No. / Chapter, Heading, Sub-heading or Tariff item / Description of Goods / Rate(1) / (2) / (3) / (4)
1 / 1 to 3 / All goods / 5.00%
2 / 4 / All goods / 5.00%
3 / 5 / All goods / 5.00%
4 / 0603 / All goods / 5.00%
5 / 0604 / All goods / 5.00%
6 / 7 / All goods / 5.00%
7 / 8 (except 0802 11 00, 0802 12 00 ) / All goods / 5.00%
8 / 0802 11 00 / All goods / Rs.28 per kg
9 / 0802 12 00 / All goods / Rs. 52 per kg
10 / 0810 60 00 to 0810 90 / All goods / 5.00%
11 / 0813 20 00 / All goods / 5.00%
12 / 9 / All goods / 5.00%
13 / 12 / All goods / 5.00%
14 / 1209, 1211 30 00, 1211 40 00, 1211 90 / All goods other thanliquoriceroots / 5.00%
15 / 13 / All goods / 5.00%
16 / 1302 19 and 1302 20 00 / All goods other than vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone / 5.00%
17 / 14 / All goods / 5.00%
18 / 1501 / All goods / 5.00%
19 / 1502 / All goods / 5.00%
20 / 1503 00 00 to 1506 / All goods / 5.00%
21 / 1505 / All goods / 5.00%
22 / 1507 90 90 / All goods / 5.00%
23 / 1508 90 10 or 1508 90 99 / All goods / 5.00%
24 / 1509 10 00 / All goods / 5.00%
25 / 1509 90 / All goods / 5.00%
26 / 1510 / All goods / 5.00%
27 / 1511 90 / All goods / 5.00%
28 / 1512 29 90 / All goods / 5.00%
29 / 1516 10 00, 1518, 1520 00 00, 1521 and 1522 / All goods / 5.00%
30 / 1507, 1508, 1509, 1510, 1511, 1512 29 90 / All goods (except crude palm oil), other than edible grade, having Free Fatty Acid (FFA) 20 percent or more / 5.00%
31 / 1508, 1509 or 1510 / Refined vegetable oils of edible grade, in loose or bulk form / 5.00%
32 / 1511 / Fractions of crude palm oil (other than crudepalmolein), of edible grade, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form / 5.00%
Explanation—For the purposes of this exemption, “Crude palm oil” means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction oil shall continue to be considered as "crude", provided it has undergone no change incolour,odouror taste when compared with corresponding oil by pressure.
33 / 16 / All goods / 5.00%
34 / 1702 / All goods / 5.00%
35 / 1703 / All goods / 5.00%
36 / 1704 / All goods / 5.00%
37 / 18 to 20 / All goods / 5.00%
38 / 1806 90 / Food preparations, meant for infant use and put up for retail sale, of–(i) flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally de-fatted basis; or(ii) goods of headings 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis / 5.00%
39 / 21 / All goods (except compound alcoholic preparations of a kind used for the manufacture of beverages, of analcholicstrength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade falling under 2106 90) / 5.00%
40 / 2106 90 / Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade / 5.00%
41 / 2201 and 2202 / All goods / 5.00%
42 / 2207 20 00 / All goods / 5.00%
43 / 2209 / All goods / 5.00%
44 / 23 / All goods / 5.00%
45 / 25 / All goods / 5.00%
46 / 2620 11 00, 2620 19 00 and 2620 30 / All goods / 5.00%
47 / 2701 20 / All goods / 5.00%
48 / 2702 to 2708 / All goods / 5.00%
49 / 2710 to 2715 / All goods / 5.00%
50 / 28 (except 2801, 2802, 2803, 2804, 2805, 2814 and 2823 00 10) / All goods / 5.00%
51 / 2823 00 10 / All goods / 5.00%
52 / 2801, 2802, 2803, 2804, 2805 and 2814 / All goods / 5.00%
53 / 2901 to 2904 / All goods / 5.00%
54 / 2905 to 2942 (except 2905 43 00 and 2905 44 00) / All goods / 5.00%
55 / 2905 43 00 and 2905 44 00 / All goods / 5.00%
56 / 29 / 2,3,5,6-Tetrachloropyridine / 5.00%
57 / 30 to 32 / All goods / 5.00%
58 / 3207 40 00 / Glass frit / 5.00%
59 / 33 (except 3301 and 3302 10) / All goods / 5.00%
60 / 3301 / All goods / 5.00%
61 / 3302 10 / All goods(Excluding compound alcoholic preparations of a kind used for manufacture of beverages of an alcoholic strength by volume exceeding 0.5% determined at 20 degree centigrade falling under 3302 10) / 5.00%
62 / 3302 10 / Compound alcoholic preparations of a kind used for manufacture of beverages of an alcoholic strength by volume exceeding 0.5% determined at 20 degree centigrade / 5.00%
63 / 34 / All goods / 5.00%
64 / 3501 to 3505 / All goods / 5.00%
65 / 3506 and 3507 / All goods / 5.00%
66 / 35 / Isolated Soya protein / 5.00%
67 / 36 and 37 / All goods / 5.00%
68 / 38 (except 3809 10 00, 3823 11 11, 3823 11 12, 3823 11 19 and 3824 60) / All goods / 5.00%
69 / 3809 10 00 / All goods / 5.00%
70 / 3815 / All goods / 5.00%
71 / 3823 11 11, 3823 11 12, 3823 11 19 and 3824 60 / All goods / 5.00%
72 / 38 / Dipping oil,Paclobutrazol(Cultar) / 5.00%
73 / 39 / All goods / 5.00%
74 / 3901 / Low densitypolyethelene, Linear Low densitypolyethelene, High densitypolyethelene, Linear medium densitypolyetheleneand Linear High densitypolyethelene / 5.00%
75 / 3902 (except 3902 20 00), 3903 / All goods / 5.00%
76 / 3904 / Polymers of vinyl chloride / 5.00%
77 / 39 / Ethylene vinyl acetate (EVA) / 5.00%
78 / 40 to 45 / All goods / 5.00%
79 / 4707 / All goods / 5.00%
80 / 48,49,51 / All goods / 5.00%
81 / 52 (except 5201 and 5203) / All goods / 5.00%
82 / 5201 / All goods / 5.00%
83 / 5203 / All goods / 5.00%
84 / 53 (except 5302) / All goods / 5.00%
85 / 5302 / All goods / 5.00%
86 / 54 to 71 (except 6902 or 6903) / All goods / 5.00%
87 / 6902 or 6903 / All goods / 5.00%
88 / 72 / All goods other than seconds and defectives / 5.00%
89 / 72 / Seconds and defectives / 5.00%
90 / 73 / All goods / 5.00%
91 / 7401 to 7410 / All goods / 5.00%
92 / 7411 to 7419 / All goods / 5.00%
93 / 7601 to 7607 / All goods / 5.00%
94 / 7608 to 7616 / All goods / 5.00%
95 / 7806 / All goods other than lead bars, rods, profiles and wire / 5.00%
96 / 7901 to 7905 / All goods / 5.00%
97 / 7907 / All goods / 5.00%
98 / 8001 to 8003 / All goods / 5.00%
99 / 8007 00 90 / Tin plates, sheets and strip, of a thickness exceeding 0.2mm; tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm; tin powders and flakes / 5.00%
100 / 8007 / All goods / 5.00%
101 / 8101, 8104, 8105,8107,8108 (except 8101 99 10, 8101 99 90, 8104 90 90, 8105 90 00, 8107 90 90, 8108 90 90) / All goods / 5.00%
102 / 8101 99 / Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil / 5.00%
103 / 8101 99 10, 8101 99 90, 8104 90 90, 8105 90 00, 8107 90 90, 8108 90 90 / All goods / 5.00%
104 / 8102, 8103, 8106, 8109, 8110, 8111, 8112 / (1) All goods (other than articles thereof) / 5.00%
(2) Articles / 5.00%
105 / 82, 83, 84 / All goods / 5.00%
106 / 8443 91 00 or 8443 99 / Parts of printing presses / 5.00%
107 / 8472 90 / Cash dispensers / 5.00%
108 / 8473 40 / Cash dispensing mechanism and deposit modules for Automatic Teller Machines / 5.00%
109 / 85 / All goods / 5.00%
110 / 86 / All goods / 5.00%
111 / 87 (Except 8703 , 8711) / All goods / 5.00%
112 / 8703, 8711 / All goods / 5.00%
113 / 8703 / Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation
(1) If imported as completely knocked down (CKD) unit; / 5.00%
(2) If imported in any other form / 5.00%
114 / 8703 / Golf Cars / 5.00%
115 / 8704 / Refrigerated motor vehicles for transport of goods / 5.00%
116 / 8711 / Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation
(1) If imported as completely knocked down (CKD) unit; / 5.00%
(2) If imported in any other form / 5.00%
117 / 88 to 90 / All goods / 5.00%
118 / 9001 10 00 / All goods / 5.00%
119 / 91 to 97 (except 9508) / All goods / 5.00%
120 / 9508 / Roundabouts, swings, shooting galleries and other fairground amusements / 5.00%
TABLE II
S. No. / Chapter, Heading, Sub-heading or Tariff item / Description of Goods / Rate(1) / (2) / (3) / (4)
1 / 0704 10 / All Goods / 8.00%
2 / 0704 20 / All Goods / 8.00%
3 / 0704 90 / All Goods / 8.00%
4 / 0705 11 / All Goods / 8.00%
5 / 0705 19 / All Goods / 8.00%
6 / 0706 10 / All Goods / 8.00%
7 / 0706 90 / All Goods / 8.00%
8 / 0707 00 / All Goods / 8.00%
9 / 0708 10 / All Goods / 8.00%
10 / 0708 20 / All Goods / 8.00%
11 / 0708 90 / All Goods / 8.00%
12 / 0709 30 / All Goods / 8.00%
13 / 0709 60 / All Goods / 8.00%
14 / 0709 70 / All Goods / 8.00%
15 / 0709 99 / Other Spinach / 8.00%
16 / 0710 10 / All Goods / 8.00%
17 / 0710 21 / All Goods / 8.00%
18 / 0710 22 / All Goods / 8.00%
19 / 0710 29 / All Goods / 8.00%
20 / 0710 30 / All Goods / 8.00%
21 / 0710 40 / All Goods / 8.00%
22 / 0710 80 / All Goods / 8.00%
23 / 0710 90 / All Goods / 8.00%
24 / 0711 40 / All Goods / 8.00%
25 / 0711 51 / All Goods / 8.00%
26 / 0711 90 / All Goods Other then Capers / 8.00%
27 / 0712 31 / All Goods / 8.00%
28 / 0712 90 / All Goods / 8.00%
29 / 0713 10 / All Goods / 8.00%
30 / 0713 20 / All Goods / 8.00%
31 / 0713 31 / All Goods / 8.00%
32 / 0713 32 / All Goods / 8.00%
33 / 0713 33 / All Goods / 8.00%
34 / 0713 39 10 / All Goods / 8.00%
35 / 0713 40 / All Goods / 8.00%
36 / 0713 50 / All Goods / 8.00%
37 / 0713 90 90 / Tur / 8.00%
38 / 0714 10 / All Goods / 8.00%
39 / 0801 11 / All Goods / 8.00%
40 / 0801 12 / All Goods / 8.00%
41 / 0801 19 / All Goods / 8.00%
42 / 0801 32 / All Goods / 8.00%
43 / 0802 31 00 / All Goods / 8.00%
44 / 0802 32 / All Goods / 8.00%
45 / 0802 80 / All Goods / 8.00%
46 / 0803 / All Goods / 8.00%
47 / 0804 30 / All Goods / 8.00%
48 / 0804 40 / All Goods / 8.00%
49 / 0805 10 / All Goods / 8.00%
50 / 0805 20 / All Goods / 8.00%
51 / 0805 40 / All Goods / 8.00%
52 / 0805 50 / Lemons / 8.00%
53 / 0805 90 / All Goods / 8.00%
54 / 0807 11 / All Goods / 8.00%
55 / 0807 19 / All Goods / 8.00%
56 / 0807 20 / All Goods / 8.00%
57 / 0808 30 / All Goods / 8.00%
58 / 0808 40 / All Goods / 8.00%
59 / 0809 21 / All Goods / 8.00%
60 / 0809 29 / All Goods / 8.00%
61 / 0809 30 / All Goods / 8.00%
62 / 0809 40 / All Goods / 8.00%
63 / 0812 10 / All Goods / 8.00%