Regarding exmeption to specified goods when imported to India from specified countries - 57/2009 - Customs -Tariff

Regarding exmeption to specified goods when imported to India from specified 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 30th May 2009 Notification No. 57/2009-Customs 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, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description as specified in column (3) of the Table appended hereto and falling under the Heading, Sub-heading or Tariff Item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said Table, when imported into India from the countries as mentioned in Appendix I, from so much of that portion of the applied rate of duty of customs leviable thereon as is specified in the corresponding entry in column (4) of the said Table: 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 countries as mentioned in Appendix I, in accordance with provisions of the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republic a Oriental del Uruguay and the Republic of India) Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 56/2009-Customs (N.T.), dated the 30th of May, 2009. Provided further that for the goods specified in the entry at Sl No 14 of the table, the exemption shall apply only for goods imported from Paraguay for a Tariff Rate Quota not exceeding 30,000 metric tonne per year. Explanation. - For the purposes of this notification, applied rate of duty means 7 [ the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 and Agriculture Infrastructure and Development Cess leviable under 8 [ section 124 of the Finance Act, 2021 (13 of 2021) ]] in respect of 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). Table Sl.No. Heading, Sub-heading or Tariff Item Description Extent of tariff concessions (percentage of the applied rate of duty) (1) (2) (3) (4) 1 1041010 All Goods 10% 2 2031200 All Goods 10% 3 2031900 All Goods 10% 4 2032100 All Goods 10% 5 2032200 All Goods 10% 6 2032900 All Goods 10% 7 2062100 All Goods 10% 8 2062200 All Goods 10% 9 2101100 All Goods 10% 10 2101200 All Goods 10% 11 2101900 Other Meat of Swine,Sltd,In Brine,Drd/Smkd Excld.Ham 10% 12 1 [ 0301 11 00 and 0301 19 00 ] All Goods 10% 13 15050010 All Goods 10% 14 15071000 All Goods 10% 15 22072000 All Goods 20% 16 19 [ 2818 20 11, 2818 20 19 ] All Goods 20% 17 28183000 All Goods 20% 18 28241010 All Goods 20% 19 28332210 All Goods 20% 20 28332290 All Goods 20% 21 28332910 All Goods 20% 22 28491000 All Goods 20% 23 28500010 All Goods 20% 24 28500020 All Goods 20% 25 28500030 All Goods 20% 26 28500041 All Goods 20% 27 28500049 All Goods 20% 28 28500050 All Goods 20% 29 29041010 All Goods 20% 30 29041020 All Goods 20% 31 29041030 All Goods 20% 32 29041040 All Goods 20% 33 29053990 Other ( 2-Metil-2,4-Pentanodiol (Hexilenoglicol) 20% 34 29054300 All Goods 20% 35 5 [ 2909 49 ] All Goods 20% 36 29141300 All Goods 20% 37 29144000 4-Hydroxy-4-Methyl Pentan-2-One(Diiacetone-Alcohols) 20% 38 29173200 All Goods 20% 39 29181400 All Goods 20% 40 29181510 All Goods 20% 41 29181520 All Goods 20% 42 29181530 All Goods 20% 43 29181540 All Goods 20% 44 29181550 All Goods 20% 45 29181590 All Goods 20% 46 29224210 Glutamic Salts 20% 47 29232010 All Goods 20% 48 29232090 All Goods 20% 49 29291020 All Goods 20% 50 6 [ 2932 99 ] Other (Glycerol Formal) 20% 51 29362920 Niacinamide or niacin 20% 52 32011000 All Goods 20% 53 32041211 All Goods 10% 54 32041212 All Goods 10% 55 32041213 All Goods 10% 56 32041214 All Goods 10% 57 32041215 All Goods 10% 58 32041216 All Goods 10% 59 32041217 All Goods 10% 60 32041218 All Goods 10% 61 32041219 All Goods 10% 62 32041221 All Goods 10% 63 32041222 All Goods 10% 64 32041223 All Goods 10% 65 32041224 All Goods 10% 66 32041225 All Goods 10% 67 32041229 All Goods 10% 68 32041231 All Goods 10% 69 32041232 All Goods 10% 70 32041239 All Goods 10% 71 32041241 All Goods 10% 72 32041242 All Goods 10% 73 32041243 All Goods 10% 74 32041244 All Goods 10% 75 32041245 All Goods 10% 76 32041246 All Goods 10% 77 32041247 All Goods 10% 78 32041248 All Goods 10% 79 32041251 All Goods 10% 80 32041252 All Goods 10% 81 32041253 All Goods 10% 82 32041254 All Goods 10% 83 32041255 All Goods 10% 84 32041259 All Goods 10% 85 32041261 All Goods 10% 86 32041262 All Goods 10% 87 32041263 All Goods 10% 88 32041264 All Goods 10% 89 32041265 All Goods 10% 90 32041266 All Goods 10% 91 32041267 All Goods 10% 92 32041268 All Goods 10% 93 32041269 All Goods 10% 94 32041291 All Goods 10% 95 32041292 All Goods 10% 96 32041293 All Goods 10% 97 32041294 All Goods 10% 98 32041295 All Goods 10% 99 32041299 All Goods 10% 100 32041411 All Goods 10% 101 32041419 All Goods 10% 102 32041421 All Goods 10% 103 32041429 All Goods 10% 104 32041431 All Goods 10% 105 32041439 All Goods 10% 106 32041440 All Goods 10% 107 32041450 All Goods 10% 108 32041460 All Goods 10% 109 32041470 All Goods 10% 110 32041481 All Goods 10% 111 32041482 All Goods 10% 112 32041483 All Goods 10% 113 32041484 All Goods 10% 114 32041485 All Goods 10% 115 32041486 All Goods 10% 116 32041487 All Goods 10% 117 32041488 All Goods 10% 118 32041489 All Goods 10% 119 32041490 All Goods 10% 120 32061190 All Goods 10% 121 32064910 All Goods 10% 122 32064920 All Goods 10% 123 32064930 All Goods 10% 124 32064940 All Goods 10% 125 32064990 All Goods 10% 126 34051000 All Goods 20% 127 38051020 All Goods 20% 128 38059090 Pine Oil 20% 129 38061010 All Goods 20% 130 38061090 All Goods 20% 131 38062000 Salts Of Rosin, Of Resin Acids 20% 132 38063000 All Goods 20% 133 38069010 Run Gums 20% 134 38069090 All Goods 20% 135 38089210 Maneb 20% 136 38089400 Disinfectants (Based In 2-(Tiocianometiltio Benzotiazol) 20% 137 40082120 For resoling or repairing or retreading rubber tyres. 20% 138 41021010 All Goods 100% 139 41021020 All Goods 100% 140 41021030 All Goods 100% 141 41012010 All Goods 100% 142 41012020 All Goods 100% 143 41012090 All Goods 100% 144 41015010 All Goods 100% 145 41015020 All Goods 100% 146 41015090 All Goods 100% 147 41019010 All Goods 100% 148 41019020 All Goods 100% 149 41019090 All Goods 100% 150 41041100 All Goods 20% 151 41041900 All Goods 20% 152 41044100 All Goods 20% 153 41044900 All Goods 20% 154 41051000 In the wet State (Melding wet) 20% 155 41053000 All Goods 20% 156 41062100 In The Wet State (Including Wet Blue), Vgtbl Tanned 20% 157 41062200 All Goods 20% 158 41071100 All Goods 20% 159 41071200 All Goods 20% 160 41071900 All Goods 20% 161 41079100 All Goods 20% 162 41079200 All Goods 20% 163 41079900 All Goods 20% 164 41120000 All Goods 20% 165 41131000 All Goods 20% 166 41141000 All Goods 20% 167 41142010 All Goods 20% 168 41142020 All Goods 20% 169 41151000 All Goods 20% 170 41152010 All Goods 20% 171 41152090 All Goods 20% 172 42021110 All Goods 20% 173 42021120 All Goods 20% 174 42021130 All Goods 20% 175 42021140 All Goods 20% 176 42021150 All Goods 20% 177 42021170 All Goods 20% 178 42021190 All Goods 20% 179 42031010 All Goods 20% 180 42050020 All Goods 20% 181 42050090 All Goods other than goods of a kind used in machinery or mechanical appliances for other technical uses. 20% 182 43021920 Whole Skin, Without Head, Not Assembled Of Lamb 20% 183 43021990 Hides and Skin of other animals with hair on , tanned or dressed other than lamb 20% 184 48191010 Boxes of Corrugated Pater and Paper Board 10% 185 48192020 All Goods 10% 186 48196000 All Goods 20% 187 48201010 All Goods 10% 188 48201020 All Goods 10% 189 48202000 All Goods 10% 190 48211020 All Goods 10% 191 50020010 All Goods 20% 192 50020020 All Goods 20% 193 50020030 All Goods 20% 194 51012100 All Goods 20% 195 51011100 All Goods 20% 196 51011900 All Goods 20% 197 51012900 All Goods 20% 198 51021110 All Goods 20% 199 51021190 All Goods 20% 200 51052910 All Goods 20% 201 51052990 All Goods 20% 202 52042010 All Goods 20% 203 52042020 All Goods 20% 204 52042030 All Goods 20% 205 52042040 All Goods 20% 206 52042090 All Goods 20% 207 52051310 All Goods 20% 208 52051390 All Goods 20% 209 52052110 All Goods 20% 210 52052120 All Goods 20% 211 52052130 All Goods 20% 212 52052190 All Goods 20% 213 52052210 All Goods 20% 214 52052220 All Goods 20% 215 52052290 All Goods 20% 216 52052310 Cotton Yarn, Containing 85 % Of More Of Weight Of Cotton-Crude 20% 217 52052390 All Goods 20% 218 52053110 All Goods 20% 219 52053120 All Goods 20% 220 52053130 All Goods 20% 221 52053190 All Goods 20% 222 52053210 All Goods 20% 223 52053220 All Goods 20% 224 52053290 All Goods 20% 225 52064300 All Goods 20% 226 52071000 All Goods 20% 227 52079000 All Goods 20% 228 52081290 All Goods 20% 229 52081390 All Goods 20% 230 52081990 All Goods 20% 231 64034000 All Goods 20% 232 64051000 All Goods 20% 233 64052000 All Goods 20% 234 64059000 All Goods 20% 235 64069910 All Goods 20% 236 64069920 All Goods 20% 237 68132010 Brake Linings And Pads 20% 238 68132090 Asbestos Friction Materials 20% 239 2 [ 6907 ] 3 [ Unglazed vitrified tiles whether polished or not, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is more than 7 cm ] 20% 240 69101000 Of Porcelain 20% 241 69120010 All Goods 20% 242 70010010 All Goods 20% 243 70023100 All Goods 20% 244 70060000 All Goods 20% 245 70080010 All Goods 20% 246 70080020 All Goods 20% 247 70080090 All Goods 20% 248 70111020 BULBS OF A DIAMETER OF OR = 90mm 20% 249 70111090 All Goods 20% 250 70112000 For Cathode - Ray Tubes 20% 251 702000 Glass Inners For Vacuum Flasks Or For Other Vacuum Vessels 20% 252 70189010 Glass Statues 20% 253 70189090 Other 20% 254 70189010 Glass Statues 20% 255 70189090 Other 20% 256 70161000 Glass Cubes and other Glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes 20% 257 70169000 Other 20% 258 70179090 Other 20% 259 70182000 Glass microspheres not exceeding 1 mm in diameter 20% 260 73030010 All Goods 20% 261 73030020 All Goods 20% 262 73030030 All Goods 20% 263 73030090 All Goods 20% 264 73045930 Up to 229 mm outer diameter 20% 265 73063010 Of iron 20% 266 73063090 Other 20% 267 73090010 All Goods 20% 268 73182200 All Goods 20% 269 73182400 All Goods 20% 270 73101020 Trunks and cases 20% 271 73202000 All Goods 20% 272 73209010 All Goods 20% 273 73209020 All Goods 20% 274 73211110 All Goods 20% 275 73211120 Other stoves other than those for solid fuel 20% 276 73211190 Other cooking appliances and plate warmers other than for solid fuel 20% 277 76042100 All Goods 20% 278 76151910 All Goods 20% 279 76151920 All Goods 20% 280 76151930 All Goods 20% 281 76151940 All Goods 20% 282 82119100 All Goods 20% 283 82119200 All Goods 20% 284 82130000 All Goods 20% 285 83021010 All Goods 20% 286 83021020 All Goods 20% 287 83021090 All Goods 20% 288 83099010 All Goods 20% 289 83100010 All Goods 20% 290 83100090 All Goods 20% 291 84129090 Other parts of machinery of headings 8412.21 or 8412.31 20% 292 84133020 All Goods 20% 293 84133090 All Goods 20% 294 84136010 All Goods 20% 295 84136090 All Goods 20% 296 84139110 All Goods 20% 297 84139120 All Goods 20% 298 84139130 All Goods 20% 299 84139140 All Goods 20% 300 84139190 All Goods 20% 301 84151010 All Goods 20% 302 84151090 All Goods 20% 303 84152090 All Goods 20% 304 84158190 All Goods 20% 305 84158290 All Goods 20% 306 84158310 All Goods 20% 307 84158390 All Goods 20% 308 84181010 Commercial Type - Combined Refrigerators - Freezers Fitted with Separate External Doors 20% 309 84181090 All Goods 20% 310 84182100 All Goods 20% 311 84183010 All Goods 20% 312 84183090 All Goods 20% 313 84184010 All Goods 20% 314 84184090 All Goods 20% 315 84185000 All Goods 20% 316 84186100 Compressions type units whose condensers are heat exchangers 20% 317 84186950 All Goods 20% 318 84186990 All Goods 20% 319 84229010 All Goods 20% 320 84335200 All Goods 20% 321 84336010 All Goods 20% 322 84336020 All Goods 20% 323 84378010 All Goods 20% 324 84371000 All Goods 20% 325 84501100 All Goods 20% 326 84512100 All Goods 20% 327 84521011 All Goods 20% 328 84521012 All Goods 20% 329 84521019 All Goods 20% 330 84521021 All Goods 20% 331 84521022 All Goods 20% 332 84521029 All Goods 20% 333 84523010 All Goods 20% 334 84523090 All Goods 20% 335 84529010 All Goods 20% 336 84591000 All Goods 20% 337 84596910 All Goods 20% 338 84596920 All Goods 20% 339 84596930 All Goods 20% 340 84596940 All Goods 20% 341 84596990 All Goods 20% 342 84612019 All Goods 20% 343 9 [ 8462 29 00 ] All Goods 20% 10 [ 344 * ** * ] 10 [ 345 * ** * ] 10 [ 346 * ** * ] 347 11 [ 8462 90 00 ] All Goods 20% 348 84639090 All Goods 20% 349 84669400 All Goods 20% 350 84713090 All Goods 100% 351 84716029 All Goods 100% 352 84716090 Automatic bank surveillance terminals 100% 353 84719000 All Goods 100% 354 84733099 All Goods 100% 355 84743200 All Goods 20% 356 84743900 All Goods 20% 357 84791000 All Goods 20% 20 [ 357A 8479 89 80 All goods 20% ] 358 84798999 All Goods 20% 359 84811000 All Goods 20% 360 84812000 All Goods 20% 361 84818049 Plastic Tap, Pressure Register 20% 362 84818090 Water Entrance Valves 20% 363 84819090 All Goods 20% 364 84821020 All Goods 20% 365 84821030 All Goods 20% 366 84821090 All Goods 20% 367 84822011 All Goods 20% 368 84822012 All Goods 20% 369 84822013 All Goods 20% 370 84822090 All Goods 20% 371 84823000 All Goods 20% 372 84824000 All Goods 20% 373 12 [ 8482 50 00 ] All Goods 20% 13 [ 374 * ** * ] 13 [ 375 * ** * ] 13 [ 376 * ** * ] 13 [ 377 * ** * ] 13 [ 378 * ** * ] 379 84828000 All Goods 20% 380 84829119 All Goods 20% 381 84829130 Rollers (Cylindrical Rollers) 20% 382 84829900 All Goods 20% 383 84833000 All Goods 20% 384 84841010 All Goods 20% 385 84842000 All Goods 20% 386 85011020 AC Motor (Synchronous) 20% 387 85013310 All Goods 20% 388 85014090 Other (Fractional Power Motor) 20% 389 85015210 All Goods 20% 390 85015310 All Goods 20% 391 85044010 All Goods 20% 392 85044021 All Goods 20% 393 85044029 All Goods 20% 394 85044030 All Goods 20% 395 85044040 All Goods 20% 396 85044090 All Goods 20% 397 85079090 Parts Of Storage Batteries (Plastic Recipients And Lids) 20% 398 85086000 Vacuum Cleaners, Including Dry, And Wet Vacuum Cleaners 20% 399 8517 62 90 Telephonic Or Telegraphic Switching Apparatus 100% 400 85176230 Modems (Modulators -Demodulators) 100% 401 85176990 All Goods 100% 402 14 [ 8517 79 90 ] Other Apparatus Parts 100% 403 85365090 Other (Obs.: Only For 1- Switches; 2 -Rotative Switches) 20% 404 85366110 All Goods 20% 405 85366190 All Goods 20% 406 85366910 Of Plastic (Only For Fuse Holders ) 20% 407 85366990 Of Other Materials (Only For Fuse Holders ) 20% 408 21 [ 8537 10 10, 8537 10 90 ] All Goods 20% 409 844331 Operating By Reproducing The Original Image Via Na Intermediate Onto The Copy (Indirect Process) 20% 410 8443 99 10 All Goods 20% 411 8443 99 20 All Goods 20% 412 8443 99 30 All Goods 20% 413 8443 99 40 OTHER 20% 414 90189022 Knives, Scissors And Blades (Electro-Surgical Knife-Bistoury) 20% 415 90189092 Baby Incubators 20% 416 90258010 Hydrometers And Similar Floating Instruments (Only For: Digital Measurements Instruments) 20% 417 90258020 Barometers, Not Combined With Other Instruments (Only For: Digital Measurements Instruments) 20% 418 90258030 Lactometer (Only For: Digital Measurements Instruments) 20% 419 90258090 All Goods 20% 420 90259000 All Goods 20% 15 [ 421 9027 89 All goods other than Nuclear magnetic resonance instruments ] 20% 422 90291090 All Goods 20% 423 90303310 Ammeters, Volt Meters And Watt Meters 20% 424 90303320 Other Spectrum Resistance Meters 20% 425 90303330 Capacitance Meter 20% 426 90303340 Frequency Measuring Apparatus 20% 427 90303350 Mega Meters 20% 428 90303390 Other 20% 429 90308990 All Goods 20% 430 90321090 All Goods 20% 431 90322010 All Goods 20% 432 90322090 All Goods 20% 433 16 [ 9401 41 00 and 9401 49 00 ] All Goods 20% 434 94016100 Other Seats With Wooden Frames Upholstered 20% 435 94016900 All Goods 20% 436 94017900 All Goods 20% 437 94018000 All Goods 20% 438 17 [ 9401 91 00 and 9401 99 00 ] All Goods 20% 439 94021090 All Goods 20% 440 94029010 All Goods 20% 441 94029020 All Goods 20% 442 94029090 All Goods 20% 443 94032010 All Goods 20% 444 94034000 All Goods 20% 445 94035010 All Goods 20% 446 94035090 All Goods 20% 447 94036000 All Goods 20% 448 4 [ 9403 82 00 ] Furniture of wicker work or bamboo 20% 449 94038900 All Goods 20% 450 18 [ 9403 91 00 and 9403 99 00 ] All Goods 20% 2. This notification shall come into effect on the 1 st of June, 2009. Appendix I Sl No Country (1) (2) 1 Argentina 2 Brazil 3 Paraguay 4 Uruguay F.No.354/185/2006-TRU (Pt. I) (Limatula Yaden) Deputy Secretary to the Government of India *************** NOTES:- 1. Substituted vide Notification No. 121/2011-Cus, dated 30-12-2011, before it was read as:- 3011000 2. Substituted vide Not. 67/2016 - Dated 31-12-2016 , w.e.f. 1st day of January, 2017 before it was read as, 69079010 3. Substituted vide Not. 67/2016 - Dated 31-12-2016 , w.e.f. 1st day of January, 2017 before it was read as, All Goods 4. Substituted vide Not. 67/2016 - Dated 31-12-2016 , w.e.f. 1st day of January, 2017 before it was read as, 94038100 5. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 29094900 6. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 29329900 7. Substituted vide NOTIFICATION NO. 16/2021-Customs dated 05-02-2021 before it was read as, the standard rate of duty specified in the First Schedule to the said Customs Tariff Act, 1975 8. Substituted vide NOTIFICATION NO. 26/2021 Customs dated 08-04-2021 before it was read as, clause 115 of the Finance Bill, 2021 (15 of 2021) 9. Substituted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as 84622910 10. Omitted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as 344 84622920 All Goods 20% 345 84622930 All Goods 20% 346 84622990 All Goods 20% 11. Substituted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as 84629990 12. Substituted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as 84825011 13. Omitted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as 374 84825012 All Goods 20% 375 84825013 All Goods 20% 376 84825021 All Goods 20% 377 84825022 All Goods 20% 378 84825023 All Goods 20% 14. Substituted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as, 85177090 15. Substituted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as, 421 90278090 All Goods 16. Substituted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as 94014000 17. Substituted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as 94019000 18. Substituted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as 94039000 19. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 28182010 20. Inserted vide Notification No. 45/2024-Customs dated 30-09-2024 w.e.f. 01-10-2024 21. Substituted vide Notification No. 45/2024-Customs dated 30-09-2024 w.e.f. 01-10-2024 before it was read as, 85371000