Preferential rates of duties for specified goods when imported into India from Mauritius, Seychelles or Tonga - 28/1995 - Customs -Tariff

Preferential rates of duties for specified goods when imported into India from Mauritius, Seychelles or Tonga. 16 th March, 1995 Notification No. 28/95-Customs [Notfn. No. 28/95-Cus. dt.16.3.1995 as amended by Notfn. Nos. 175/95, 45/96, 17/97, 27/99, 135/01, 24/02, 28/03, 10/04, 67/04 and 124/06]. 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 the goods specified in column (3) of the Table annexed hereto and falling within Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in column (2) of the said Table, when imported into India from Mauritius, Seychelles or Tonga, from 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 specified in the corresponding entry in column (4) of the said Table: Provided that the importer proves to the satisfaction of the proper officer of customs that the goods in respect of which the exemption under this notification is claimed are being imported in accordance with the provisions of the Customs Tariff (Determination of Origin of other Preferential Areas) Rules, 1977, published with the notification of the Government of India in the Department of revenue and Banking (Revenue Wing) No.99 Customs, dated the Ist July, 1977. TABLE S.No. Chapter or Heading No. or Sub-heading No. Description of goods Rate (1) (2) (3) (4) 1. 1 [ 0904.21 ] Unground chillies 22.5 per cent ad valorem 2. 2 [ 0908.21.00 ] Unground mace 22.5 per cent ad valorem 3. 3 [ 0910.11 ] Unground ginger 22.5 per cent ad valorem 4. 12.11 Plants and parts of plants used primarily in pharmacy or for insecticidal, fungicidal or similar purposes 4 [fresh or dried] 20 per cent ad valorem 5. 1301.90 Gums, Benjamin and Damar, other than lac 20 per cent ad valorem 6. 25.30 Battery grade manganese-di-oxide 15 per cent ad valorem 7. 2907.12 Cresylic acid 10 per cent ad valorem 8. 29.35 Sulpha drugs 14 per cent ad valorem 9. 2939.61, 2939.62, 2939.63, 2939.69, 5 [ 8 [ 293972 ] , 2939 79 or 2939 80] Alkaloids used solely or predominantly as drugs 6 [excluding alkaloids of non-vegetal origin] 14 per cent ad valorem 10. 29 Pharmaceutical chemicals, namely, chemicals having prophylactic or therapeutic value and used solely or predominantly as drugs, other than,- (i) goods specified in S.Nos.7,8 and 9 above; or (ii) vitamins falling under heading No.29.36 and antibioties falling under heading No.29.41, of the said Schedule 14 per cent ad valorem 11. 3006.60 Medicaments (including veterinary medicaments) Nil 12. 3204.90 Optical bleaching agents 10 per cent ad valorem 13. 3301.90 Natural essential oils of citronella, cinnamon and cinnamon leaf 15 per cent ad valorem 14. 9 [ 3402 50 ] Organic surface-active agents 10 per cent ad valorem 15. 3402.90 Organic surface-active preparations 10 per cent ad valorem 16. 7 [3812 20, 3812 31, 3812 39] Prepared rubber chemicals 10 per cent ad valorem 17. 38.12 Plasticisers not elsewhere specified 10 per cent. ad valorem 18. 3815.19 Compound catalysts 5 per cent. ad valorem 19. 38.24 Water treatment chemicals, not elsewhere specified. 10 per cent ad valorem --------------------------------------------- Notes:- 1. Substituted vide Notification No. 121/2011-Cus, dated 30/12/2011 before it was read as:- 0904.20 2. Substituted vide Notification No. 121/2011-Cus, dated 30/12/2011 before it was read as:- 0908.20 3. Substituted vide Notification No. 121/2011-Cus, dated 30/12/2011 before it was read as:- 0910.10 4. Inserted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 5. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 before it was read as, 2939.91 or 2939.99 6. Inserted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 7. Substituted vide Not. 67/2016 - Dated 31-12-2016 w.e.f. 1st day of January, 2017 before it was read as, 3812.20, 3812.30 8. Substituted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as 2939 71 9. Substituted vide NOTIFICATION NO. 60/2021-Customs dated 30-12-2021 w.e.f. 01-01-2022 before it was read as 3402.20