Zero Duty on All Goods except
Liquor and Tobacco from LDCs under SAFTA
[Customs Notification
No. 99 dated 9th November 2011]
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 notifications of the
Government of India, in the Ministry of Finance (Department of Revenue), No. 51/2008-Customs, dated the
21st April, 2008 [G.S.R.
297 (E), dated the 21st April, 2008] and No. 85/2011-Customs dated 6th September,
2011[G.S.R.662 (E), dated the 6th
September, 2011], except as respects things done or omitted to be done before such
supersession, the Central Government, being satisfied that it
is necessary in public interest so to do, hereby exempts all
goods other than those mentioned in the ANNEXURE to this notification, from the
whole of the duty of customs leviable thereon under
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), 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.
Annexure
|
S.
No. |
HS
Code |
Description |
|
(1) |
(2) |
(3) |
|
1 |
2203
to 2206 |
All
goods |
|
2 |
220710 |
All
goods |
|
3 |
2208 |
All
goods |
|
4 |
Chapter
24 |
All
goods |
Appendix
|
S.
No. |
Country |
|
(1) |
(2) |
|
1. |
People’s
Republic of Bangladesh |
|
2. |
Kingdom
of Bhutan |
|
3. |
Republic
of Maldives |
|
4. |
Nepal |
|
5. |
Islamic Republic of Afghanistan |
[F.No.
354/42/2002-TRU (Pt.)]