Exemption to specified goods falling under Chapters 6, 7, 8 or 12 - 265/88 - Customs -Tariff

Exemption to specified goods falling under Chapters 6, 7, 8 or 12 Notification No. 265/88-Cus. Dated 28-9-1988 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 specified in column (2) of the Table hereto annexed and falling under Chapter 6, 7, 8 or 12 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for the purposes of sowing or planting, from - (a) so much of that portion 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 15% ad valorem ; and (b) the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, 1975 : Provided that the importer - (i) gives a declaration that such planting material is for the purposes of sowing or planting only; and (ii) produces a valid permit for import of such goods for sowing or planting, in Form "D" specified in condition (3) (i) of clause 3 of the Plants, Fruits and Seeds (Regulation of Import into India) Order, 1984, issued under sub-section (1) of section 3 of the Destructive Insects and Pests Act, 1914 (2 of 1914) : Provided further that, in the case of import of such goods specified at S. Nos. 1 and 5 of the said Table, the importer produces also a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Agriculture, to the effect that the said goods are required by the importer for sowing or planting only and recommends the grant of exemption under this notification. TABLE Sl. No. Description of goods 1. Oil seeds. 2. Seeds of vegetables, flowers and ornamental plants. 3. Tubers and bulbs of flowers. 4. Cuttings or saplings of flower plants. 5. Seeds or plants of fruits. 2. This notification shall come into force on the 1st day of October, 1988.