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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
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), the Central
Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts,-
(i) goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), other than those specified in the Appendix I and
Appendix II appended hereto, from so much of the duty of customs as is in excess of 80 per cent. of the applied rate of duty;
(ii) all goods of the description as specified in column (3) of the Table in Appendix I and falling under the Chapter, Heading No. or Sub-
heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the
said Table, from so much of that portion of the applied rate of duty of customs leviable as is specified in the corresponding entry in
column (4) of the said Table;
when imported into India from a country listed in the Schedule to this notification:
Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as
the case may be, that the goods in respect of which the exemption under this notification is claimed are of the origin of the country listed
in the Schedule to this notification, in accordance with provisions of the Rules of Origin, published in the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No.100/2008-Customs (N.T.), dated 13th August, 2008.
Explanantion.- 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, 1975 (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).
Appendix I
Table
Appendix II