Duty free tariff preference for Least Developed Countries - 96/2008 - Customs -Tariff

Duty free tariff preference for Least Developed Countries [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) New Delhi dated the 13th August, 2008 Notification No. 96/2008-Customs G.S.R. 590(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, 28 [ from whole of the duty of customs as specified in the first schedule to the Customs Tariff Act, 1975 56 [ and from whole of Agriculture Infrastructure and Development Cess, leviable under 58 [ section 124 of the Finance Act, 2021 (13 of 2021) ]] ; ] (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: 43 [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. 29/2015-Customs (N.T.), dated 10th March, 2015. ] Explanation.- For the purposes of this notification, applied rate of duty means 57 [ the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and Agriculture Infrastructure and Development Cess leviable under 58 [ section 124 of the Finance Act, 2021 (13 of 2021) ] ] 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 42 [Table S.No. HS Code Description Extent of tariff concession (percentage of applied rate of duty) (1) (2) (3) (4) 1 06031100 All goods 25% 2 06031200 All goods 25% 3 06031300 All goods 25% 4 06031400 All goods 25% 5 06031500 All goods 25% 6 06031900 All goods 25% 7 06039000 All goods 25% 8 07020000 All goods 25% 9 52 [ 0713 10 ] All goods 10% 10 08011100 All goods 14% 11 08021200 All goods 25% 12 08023100 All goods 25% 13 08023200 All goods 25% 50 [14 080280 All goods 60% ] 15 080450 All goods 15% 16 08051000 All goods 10% 17 08061000 All goods 10% 18 080620 All goods 10% 19 08131000 All goods 20% 20 081340 All goods 10% 21 090411 All goods 15% 22 09041200 All goods 15% 23 090421 All goods 15% 24 090422 All goods 15% 25 090611 All goods 15% 26 091011 All goods 15% 27 091012 All goods 15% 28 091030 All goods 15% 29 09109100 All goods 15% 30 091099 All goods 15% 31 15071000 All goods 50% 32 15111000 All goods 50% 33 151190 All Goods 50% 34 151491 All goods 50% 35 151550 All goods 50% 60 [ 35A 1515 60 All goods 50% ] 36 151590 All goods 50% 37 170113 All goods 50% 38 170114 All goods 50% 39 17019100 All goods 50% 40 170199 All goods 50% 41 18010000 All goods 29% 42 20091900 All goods 60% 43 20095000 All goods 60% 44 320649 All goods 50% 45 330119 All goods 50% 46 330300 All goods 60% 47 330610 All Goods 60% 48 33074100 All goods 60% 49 340119 All goods 50% 50 391590 All goods 50% 51 39173100 All goods 60% 52 39174000 All goods 50% 53 391810 All goods 50% 54 391890 All goods 50% 55 39191000 All goods 50% 56 391990 All goods 50% 57 392010 All goods 50% 58 392020 All goods 50% 59 392030 All goods 50% 60 392051 All goods 50% 61 392059 All goods 50% 62 392069 All goods 10% 63 392099 All goods 10% 64 39211100 All goods 50% 65 39211200 All goods 50% 66 392113 All goods 50% 67 392190 All goods 50% 68 392310 All goods 50% 69 39232100 All goods 50% 70 392329 All goods 50% 71 392330 All goods 50% 72 392350 All goods 50% 73 392390 All goods 50% 74 392490 All goods 50% 75 392610 All goods 50% 76 392620 All goods 50% 77 392690 All goods 50% 78 40012100 All goods 20% 79 40012200 All goods 20% 80 400129 All goods 20% 81 400700 All goods 50% 82 400821 All goods 50% 83 401699 All goods 14% 84 520100 All goods 50% 85 610329 All goods 60% 86 61044200 All goods 50% 87 61045200 All goods 50% 88 61046200 All goods 50% 89 610510 All goods 50% 90 61082100 All goods 60% 91 610990 All goods 50% 92 611030 All goods 50% 93 611190 All goods 60% 94 620339 All goods 60% 95 53 [ 6203 42 ] All goods 60% 96 620349 All goods 60% 97 54 [ 6205 20 ] All goods 50% 98 62 [ 62053010, 62053090 ] All goods 50% 99 620590 All goods 50% 100 62082200 All goods 50% 101 62105000 All goods 60% 102 62113200 All goods 60% 103 62121000 All goods 60% 104 640110 All goods 60% 105 640199 All goods 60% 106 64031910 All goods 50% 107 64031920 All goods 50% 108 640411 All goods 60% 109 64052000 All goods 60% 110 70132800 All goods 10% 111 850110 All goods 10% 112 850440 All goods 50% 113 85287100 Colour reception apparatus for television whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus (satellite receivers) 50% 114 852872 Colour reception apparatus for television whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 50% 48 [115 96200000 Monopod, Bipod Tripods of Plastics 50%] Appendix II S.No. HS Code Description (1) (2) (3) 1 02071300 All goods 2 02071400 All goods 3 040210 All goods 4 040229 Whole Milk Powder 5 04059010 All goods 6 04059020 All goods 7 04069000 All goods 8 070310 All goods 9 080132 All goods 10 080310 All goods 11 080390 All goods 12 55 [ 0807 19 ] All goods 13 08081000 All goods 14 080830 All goods 15 080840 All goods 16 090111 All goods 17 090210 All goods 18 090220 All goods 19 090230 All goods 20 090240 All goods 21 09051000 All goods 22 09052000 All goods 23 090831 All goods 24 090832 All goods 25 090921 All goods 26 09092200 All goods 27 090931 All goods 28 09093200 All goods 29 10011100 All goods 30 10011900 All goods 31 10019100 All goods 32 100199 All goods 33 10051000 All goods 34 100630 All goods 35 11010000 All goods 36 11031300 All goods 37 120241 All goods 38 120242 All goods 39 12030000 All goods 40 120400 All goods 41 120740 All goods 42 120799 All goods 43 14011000 All goods 44 22030000 All goods 45 22041000 All goods 46 220421 All goods 47 46 [ 220422, 220429 ] All goods 48 22043000 All goods 49 22051000 All goods 50 22059000 All goods 51 22060000 All goods 52 220710 All goods 53 220820 All goods 54 220830 All goods 55 220840 All goods 56 220850 All goods 57 220860 All goods 58 220870 All goods 59 220890 All goods 60 230500 All goods 61 230620 All goods 62 230630 All goods 63 230650 All goods 64 230690 All goods 65 230990 All goods 66 240110 All goods 67 240120 All goods 68 24013000 All goods 69 240210 All goods 70 240220 All goods 71 240290 All goods 72 240311 All goods 73 240319 All goods 74 24039100 All goods 75 240399 All goods 61 [ 75A 2404 11 00 All goods 75B 2404 19 00 All goods ] 76 25151100 All goods 77 251512 All goods 78 25221000 All goods 79 271019 All goods 80 350691 All goods 81 381220 All goods 82 46021100 All goods 83 46021200 All goods 84 482190 All goods 85 500300 All goods 86 722220 All goods 87 722240 All goods 88 722850 All goods 89 722860 All goods 90 722870 All goods 91 74031100 All goods 92 74031200 All goods 93 74031300 All goods 94 740400 All goods 95 740710 All goods 96 740811 All goods 97 740819 All goods] Schedule S.No. Name of the Country 1 Kingdom of Cambodia 2 The United Republic of Tanzania 1 [3 The Federal Democratic Republic of Ethiopia 4 Republic of Mozambique 5 44 [***] 6 Malawi 7 Lao People's Democratic Republic] 2 [8 Uganda 9 Republic of Rwanda 10 Madagascar] 3 [11 Republic of Benin 12 Union of Myanmar 4 [13 Burkina Faso] 14 State of Eritrea] 5 [15 Republic of The Gambia] 6 [16 The Republic of The Sudan] 7 [17 Republic of Senegal] 9 [18 Lesotho 19 Republic of Mali] 10 [20 Republic of Somalia] 21 44 [***] 22 Bangladesh 23 Republic of Burundi] 45 [ 24 Democratic Republic of Timor-Leste ] 25 Republic of Zambia] 13 [ 26. Central African Republic ] 25 [27. Islamic Republic of Afghanistan] 27 [28 Republic of Liberia 29 Union of Comoros ] 40 [30 Republic of Yemen] 41 [31 Republic of Haiti] 46 [32. Republic of Togo 33. Republic of Chad ] 47 [34. Republic of Guinea-Bissau ] 51 [35. Republic of Niger 36. Republic of Guinea.] 59 [ 37. Sierra Leone ] 63 [ 38. Democratic Republic of Congo ] [F. No. 354/189/2007-TRU (Vol II)] (S.Bajaj) Under Secretary to the Government of India