Notification No. 68 /2012-Customs

[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 31st December, 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 30th December, 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 Tariff Act, 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 Tariff Act, 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,

when imported 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 30th June,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 than liquorice roots

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 crude palmolein), 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 in colour, odour or 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 an alcholic strength 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 density polyethelene, Linear Low density polyethelene, High density polyethelene, Linear medium density polyethelene and Linear High density polyethelene

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%

64

0812 90

All Goods

8.00%

65

0813 10

All Goods

8.00%

66

0813 30

All Goods

8.00%

67

0813 40

All Goods

8.00%

68

0813 50

All Goods

8.00%

69

0902 10

All Goods

8.00%

70

0902 20

All Goods

8.00%

71

0902 30

All Goods

8.00%

72

0902 40

All Goods

8.00%

73

0904 11

All Goods

8.00%

74

0904 12

All Goods

8.00%

75

0904 21

Chilly

8.00%

76

0904 22

Chilly

8.00%

77

0905.10

All Goods

8.00%

78

0905.20

All Goods

8.00%

79

0906 11 10

All Goods

8.00%

80

0906 20

All Goods

8.00%

81

0907

All Goods

8.00%

82

0908 11

All Goods

8.00%

83

090812

All Goods

8.00%

84

090821

All Goods

8.00%

85

090822

All Goods

8.00%

86

090831

All Goods

8.00%

87

090832

All Goods

8.00%

88

090921

All Goods

8.00%

89

090922

All Goods

8.00%

90

090931

All Goods

8.00%

91

090932

All Goods

8.00%

92

090961 31

All Goods

8.00%

93

090961 39

All Goods

8.00%

94

090962 30

Caraway seeds

8.00%

95

0910 91

All Goods

8.00%

96

0910 99

Poppy, thyme, tejpat (leaves of cassia lignea), bay leaves and curry

8.00%

97

1005 10

All Goods

8.00%

98

1008 40

All Goods

8.00%

99

1008 50

All Goods

8.00%

100

1008 60

All Goods

8.00%

101

1008 90

All Goods

8.00%

102

1103 11

All Goods

8.00%

103

1103 13

All Goods

8.00%

104

110319

All Goods

8.00%

105

1103 20

All Goods

8.00%

106

1104 12

All Goods

8.00%

107

1104 19

All Goods

8.00%

108

1104 22

All Goods

8.00%

109

1104 23

All Goods

8.00%

110

1104 29

All Goods

8.00%

111

1104 30

All Goods

8.00%

112

1105 10

All Goods

8.00%

113

1105 20

Flakes

8.00%

114

1106 10

All Goods

8.00%

115

1106 20

All Goods

8.00%

116

1106 30

All Goods

 

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