The exemption to goods when imported from Least Developed member-countries of SAARC under South Asian Free Trade Agreement (SAFTA). The exemption is subject to the fulfilment of Rules of Origin. - 85/2011-Customs - Customs -Tariff

Superseded vide notification no. 99/2011 Cus dated 9-11-2011 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF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) Notification No. 85/2011-Customs New Delhi dated the 6 th September, 2011. G.S.R. 662(E).- 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 notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 107/2008-Customs , dated the 6 th October, 2008 [G.S.R. 718 (E), dated the 6 th October, 2008], except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, 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 a country listed in APPENDIX to this notification from the whole of the duty of customs leviable thereon under the said First Schedule. 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 30 th June,2006. Table S.No Chapter, heading, sub-heading or tariff item of the First Schedule Description of goods (1) (2) (3) 1 0207 34 00 All Goods 2 0302 69 10 All Goods 3 0303 79 10 All Goods 4 0303 79 30 All Goods 5 0303 79 60 All Goods 6 0303 79 80 Croacker 7 0304 29 10 All Goods 8 0306 13 20 All Goods 9 0711 40 00 All Goods 10 0711 51 00 All Goods 11 0711 90 All goods other than capers 12 0712 20 00 All Goods 13 0712 31 00 All Goods 14 0804 10 All Goods 15 0804 30 00 All Goods 16 907 All Goods 17 0908 10 All Goods 18 0908 20 00 All Goods 19 1512 21 00 All Goods 20 1701 11 All Goods 21 1701 12 00 All Goods 22 1701 91 00 All Goods 23 1701 99 All Goods 24 2002 90 00 Tomato concentrate 25 2008 60 00 All Goods 26 2008 91 00 All Goods 27 2008 99 All Goods 28 2009 50 00 All Goods 29 2309 90 All Goods 30 3003 90 11 All Goods 31 3004 10 All Goods 32 3004 20 All Goods 33 3204 11 All Goods 34 3204 12 Acid dyes and preparation based thereon 35 3204 13 All Goods 36 3204 14 All Goods 37 3204 16 All Goods 38 3204 17 Pigments 39 3204 19 All Goods 40 3206 49 Red Oxide 41 3301 19 10 Citronella Oil (java type) 42 3301 Other Essential oils 43 3303 00 All Goods 44 3304 10 00 All Goods 45 3304 20 00 All Goods 46 3304 30 00 All Goods 47 3304 91 All Goods 48 3304 99 All Goods 49 3305 10 All Goods 50 3305 90 Hair oils 51 3306 10 Toothpowder, toothpaste 52 3307 10 All Goods 53 3307 30 All Goods 54 3307 41 00 All Goods 55 3307 90 All Goods 56 3401 11 All Goods 57 3401 19 House hold and laundry soap 58 3505 10 All Goods 59 3812 20 All Goods 60 3915 10 00 All Goods 61 3915 20 00 All Goods 62 3915 30 All Goods 63 3915 90 All Goods 64 3917 Artificial guts (sausage castings) of hardened protein or of cellulosic materials. 65 3917 21 All Goods 66 3917 22 00 All Goods 67 3917 23 All Goods 68 3917 29 All Goods 69 3917 31 00 All Goods 70 3917 32 10 All Goods 71 3917 33 00 All Goods 72 3917 39 All Goods 73 3917 40 00 All Goods 74 3918 10 All Goods 75 3918 90 All Goods 76 3919 10 00 All Goods 77 3919 90 All Goods 78 3920 10 All Goods 79 3920 20 All Goods 80 3920 30 All Goods 81 3920 43 00 All Goods 82 3920 49 00 All Goods 83 3920 51 All Goods 84 3920 59 All Goods 85 3920 61 All Goods 86 3920 62 All Goods 87 3920 63 All Goods 88 3920 69 All Goods 89 3920 71 All Goods 90 3920 73 All Goods 91 3920 79 All Goods 92 3920 91 All Goods 93 3920 92 All Goods 94 3920 93 All Goods 95 3920 94 All Goods 96 3920 99 All Goods 97 3921 11 00 All Goods 98 3921 12 00 All Goods 99 3921 13 All Goods 100 3921 14 00 All Goods 101 3921 19 00 All Goods 102 3921 90 All Goods 103 3922 10 00 Baths, shower-baths and wash-basins 104 3922 20 00 All Goods 105 3922 90 00 All Goods 106 3923 10 All Goods 107 3923 21 00 All Goods 108 3923 29 All Goods 109 3923 30 All Goods 110 3923 40 00 All Goods 111 3923 50 All Goods 112 3923 90 All Goods 113 3924 10 All Goods 114 3924 90 All Goods 115 3925 10 00 All Goods 116 3925 20 00 All Goods 117 3925 30 00 All Goods 118 3925 90 All Goods 119 3926 10 All Goods 120 3926 20 All Goods 121 3926 30 All Goods 122 3926 40 Bangles, beads of plastic and imitation jewellery 123 3926 90 All Goods 124 4003 00 00 All Goods 125 4004 00 00 All Goods 126 4005 10 00 All Goods 127 4005 20 All Goods 128 4005 99 All Goods 129 4006 10 00 All Goods 130 4006 90 All Goods 131 4007 00 All Goods 132 4008 11 All Goods 133 4008 19 All Goods 134 4008 21 All Goods 135 4008 29 All Goods 136 4012 90 All Goods 137 4016 10 00 All Goods 138 4016 92 00 All Goods 139 4016 93 All Goods 140 4016 95 All Goods 141 4016 99 All Goods 142 4017 00 All Goods 143 4808 10 00 All Goods 144 4809 90 00 Carbon or similar copying paper 145 4811 10 00 All goods other than other than floor coverings on a base of paper or of paperboard, whether or not cut to size 146 4811 41 00 All Goods 147 4811 49 00 All Goods 148 4817 10 00 All Goods 149 4817 20 00 All Goods 150 4817 30 All Goods 151 4821 90 All Goods 152 4901 All Goods 153 5001 00 00 All Goods 154 5002 00 All Goods 155 5003 00 All Goods 156 5004 00 All Goods 157 5005 00 All Goods 158 5006 00 All Goods 159 5007 10 00 All Goods 160 500720 All Goods 161 5007 90 00 All Goods 162 6101 90 All goods other than of wool or fine animal hair 163 6102 10 00 All Goods 164 6102 90 All Goods 165 6103 10 All Goods of wool or fine animal hair 166 6103 29 All Goods 167 6103 31 00 All Goods 168 6103 39 All Goods 169 6103 41 00 All Goods 170 610342 Men's or Boy's Trousers 171 610343 Men's /Boy's Trousers, Overalls and Shorts - Knitted -Synthetic Fibres 172 6103 49 All Goods 173 6104 19 Of wool or of fine animal hair 174 6104 29 All Goods 175 6104 31 00 All Goods 176 6104 39 All Goods 177 6104 61 00 All Goods 178 610462 Women's or Girls Trousers, Overalls and Shorts-Knittes- of Cotton 179 610463 All goods 180 6104 69 All Goods 181 610510 All goods 182 610520 All goods 183 610610 All Goods-knitted 184 6106 90 All Goods 185 610711 All goods 186 6107 19 All Goods 187 610721 All goods 188 6107 29 All Goods 189 610791 All goods 190 6108 19 All Goods 191 610821 All goods 192 610822 All goods 193 610831 All goods 194 610910 All goods 195 610990 All goods 196 6110 11 All Goods 197 611020 All goods 198 611030 All goods 199 611090 All goods 200 611120 All goods 201 611130 All goods 202 6111 90 Of wool or of fine animal hair 203 611241 Of synthetic fibres 204 611300 Garments , made-up of knitted or crocheted fabrics of heading No. 59.03,59.06 205 611420 All goods 206 6114 90 Of wool or of fine animal hair 207 6115 94 00 All Goods 208 611699 All goods 209 6203 29 00 Of wool or of fine animal hair 210 620332 All goods 211 620333 All goods 212 620342 Mens/Boys Trousers, Overalls and Shorts -Woven- Cotton 213 6204 21 00 All Goods 214 620413 All goods 215 620452 All goods 216 620462 Womens/Girls Trousers, Overalls and Shorts-Woven-Cotton 217 620520 Mens/Boys Shirts-Woven-Cotton 218 620530 Mens/Boys Shirts-Woven-Man-Made-Fibres 219 620590 All goods 220 6205 90 Of wool or of fine animal hair 221 620630 Womens/Girls Blouses, Shirts and Shirt-Blouses-Woven-Cotton 222 620721 All goods 223 620821 All goods 224 620920 All goods except hats 225 620930 All goods except hats 226 621040 All goods 227 621050 Sweaters, Sweat Shirts and Waist-Coats-Knitted-Cotton 228 621111 All goods 229 621132 All goods 230 621133 All goods 231 6211 39 00 Of wool or of fine animal hair 232 6211 41 00 All Goods 233 621210 All goods 234 6213 90 Of silk or silk waste 235 621710 All goods 236 6401 10 All Goods 237 6401 92 All Goods 238 6401 99 All Goods 239 6402 12 All Goods 240 6402 19 All Goods 241 6402 99 Other footwear, incorporating a protective metal toe-cap 242 6402 91 All Goods 243 6403 12 00 All Goods 244 6403 19 All Goods 245 6403 91 or 6403 99 Footwear made on a base platform of wood, not having an inner sole or protective metal toe-cap 246 6403 40 00 All Goods 247 6404 11 All Goods 248 6404 19 All Goods 249 6405 20 00 All Goods 250 6405 90 00 All Goods 251 6802 21 All Goods 252 6810 11 10 All Goods 253 6901 00 Bricks/blocks/tiles 254 7010 10 00 All Goods 255 7013 28 00 or 7013 37 00 All Goods 256 7213 10 All Goods 257 7213 20 All Goods 258 7213 91 All Goods 259 7213 99 All Goods 260 7214 10 All Goods 261 7214 20 All Goods 262 7214 30 00 All Goods 263 7214 91 All Goods 264 7217 20 All Goods 265 7315 82 00 All Goods 266 7318 14 00 All Goods 267 7318 19 00 All Goods 268 7403 11 00 All Goods 269 7403 12 00 All Goods 270 7403 13 00 All Goods 271 7407 10 All Goods 272 7408 11 All Goods 273 7408 19 All Goods 274 7608 10 00 All Goods 275 8414 30 00 All Goods 276 8414 51 All Goods 277 8418 21 00 All Goods 278 8428 10 All Goods 279 8450 11 00 All Goods 280 8501 10 Micro and AC Motor 281 8501 20 00 All Goods 282 8501 40 10 All Goods 283 8501 52 Electric Motor 1 HP to 10 HP - AC - excluding special types 284 8504 40 All Goods 285 8504 90 All Goods 286 8509 40 All Goods 287 8516 10 00 Storage water heaters/geysers upto 100 litres capacity/ upto 3 KW 288 8516 29 00 All Goods 289 8516 40 00 Electric Irons - other than steam irons 290 8516 60 00 All Goods 291 8528 71 00 or 8528 72 Colour TVs - Set Top Box (Satellite Receivers) 292 8536 20 All Goods 293 8536 30 00 Voltage stabilisers - domestic type 294 8537 10 00 All Goods 295 8537 20 00 All Goods 296 8539 29 All Goods 297 8539 31 All Goods 298 8544 11 All Goods 299 8544 19 Insulated plastic and rubber Wires - domestic types 300 8544 20 All Goods 301 8544 49 All goods for voltage not exceeding 80V 302 9028 30 All Goods 303 9030 33 All Goods 304 9404 21 All Goods 305 9603 10 00 Hill grass/broom APPENDIX S. No. Country (1) (2) 1. People s Republic of Bangladesh 2. Kingdom of Bhutan 3. Republic of Maldives 4. Nepal 1 [ 5. Islamic Republic of Afghanistan ] [F.No. 354/42/2002-TRU (Pt.)] (Sanjeev Kumar Singh) Under Secretary to the Government of India -------------------------------------------------- Notes:- 1. Inserted vide Notification No. 96 /2011-Customs, Dated 12/10/2011