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Plants or parts thereof [Chapter 12] - 039/92 - Customs -TariffExtract Plants or parts thereof [Chapter 12] Notification No. 39/92-Cus; Dated 1-3-1992 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 a kind primarily used in pharmacy or for insecticidal, fungicidal or similar purposes and falling under sub-heading No. 1211.90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of 60% ad valorem.
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