Exemption to specified goods, when imported from the Transitional Islamic State of Afghanistan - 076/2003 - Customs -Tariff

Exemption to specified goods, when imported from the Transitional Islamic State of Afghanistan: Notification No. 76/03-Cus. dt. 13.5.2003 (As amended by 130/06-Cus., dt. 30.12.2006) 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 below 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 from the Transitional Islamic State of Afghanistan, from so much of that portion of the applied rate of duty of customs as is specified in the corresponding entry in column (4) of the said Table: Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, in accordance with the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003, published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.33/2003-Customs (N.T.), dated the 13th May, 2003, that the goods are of the origin of the Transitional Islamic State of Afghanistan. Explanation - For the purposes of this notification the applied rate of duty means the standard rate of duty specified in the First Schedule to the said Customs Tariff Act, with respect to the goods specified in the said Table, read with any other exemption notification, for the time being in force, issued in respect of such goods under sub- section (1) of section 25 of the said Customs Act. TABLE S.No. Chapter, heading, sub-heading or tariff item Description of goods Extent of concession(percentage of applied rate of duty) (1) (2) (3) (4) 1. 0802 Almond thin shelled, almond hard shelled, almond shelled 50% 2. 0802 31 00 Walnuts unshelled 50% 3 0802 32 00 Walnuts shelled 50% 4. 1 [ 0808 51 00 and 0802 52 00 ] Pistachios closed shell, pistachios open shell, pistachios shelled (kernel) 100% 5. 0804 20 Fig dried 100% 6. 806 10 00 Grapes fresh, all types 50% 7. 0806 20 Green raisins, green large, black raisins, red raisins, raisins golden, green raisins except large 50% 8. 5 [ 0807 19 ] Melon fresh 100% 9. 0808 10 00 Apples fresh 50% 10. 0809 10 00 Apricots fresh 50% 11. 0810 90 10 Pomegranates 50% 12. 0813 10 00 Dried apricots, dried apricots nuts 50% 13. 0813 10 00 Apricots nuts, bitter unshelled; apricots bitter shelled 50% 14. 0813 40 Plums dried, cherries sour dried 50% 15. 0813 40 Mulberries dried, pine nuts toasted 100% 16. 2 [ 0909 61 11, 0909 61 19 and 0909 62 10 ] Anise seeds 50% 17. 3 [ 0909 61 31, 0909 61 39 and 0909 62 30 ] Caraway seeds, white, black, kajak 50% 18. 1204 00 Linseeds 50% 19. 1207 40 Sesame seeds 50% 20. 1211 90 Liquorice roots 4 [fresh or dried ] 50% 21. 1214 10 00 Alfalfa seeds 50% 22. 1301 90 13 Asafoetida l00% 23. 7103 10 Lapis lazuli, ruby, emerald (unworked) 100% 24. 6 [ 7103 91 ] Emeralds, ruby (otherwise worked) 100% 25. 7103 99 Lapis lazuli (otherwise worked) 100% ------------------------------------------------- Notes:- 1. Substituted vide Notification No. 121/2011-Cus, dated 30-12-2011, before it was read as:- 0802 50 00 2. Substituted vide Notification No. 121/2011-Cus, dated 30-12-2011, before it was read as:- 0909 10 3. Substituted vide Notification No. 121/2011-Cus, dated 30-12-2011, before it was read as:- 0909 40 4. Inserted vide Not. 67/2016 - Dated 31-12-2016 . w.e.f. 1st day of January, 2017 5. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 0807 19 00 6. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 7103 91 00