G. E. 70
G. E. 70
70 1211
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. 72/2005-Customs, dated the 22nd July, 2005, published in the Gazette of
India, Extraordinary, vide number G.S.R.497( E), dated the 22nd July, 2005, 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 No., Sub-
heading No. or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified
in the corresponding entry in column (2) of the said Table, -
(a) in the case of goods specified in Part A of the said Table, when imported into India from a
country listed in APPENDIX I hereto annexed; or
(b) in the case of goods specified in Part B of the said Table, when imported into India from a
country listed in APPENDIX II hereto annexed,
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 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 said APPENDIX I or APPENDIX II, as
the case may be, in accordance with the Customs Tariff (Determination of Origin of Goods under the
Bangkok Agreement) Rules, 1976, published in the notification of the Government of India in the Depart-
ment of Revenue and Banking (Revenue Wing) No. 430-Customs, dated the 1st November, 1976.
Explanation. - For the purposes of this notification, "applied rate of duty" means the standard rate of duty
specified in the First Schedule to the said Customs Tariff Act, 1975 in respect of the goods specified in the
said Table, read with any other notification for the time being in force, issued in respect of such goods
under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), but not including the notifica-
tions of the Government of India in the Ministry of Finance (Department of Revenue), Nos. 236/89-
Customs, dated the 1st September, 1989 [G.S.R. 805 (E), dated the 1st September, 1989], 105/99-Customs
dated the 10th August, 1999 [G.S.R. 582 (E), dated the 10th August, 1999], and 26/2000-Customs dated
the 1st March 2000 [G.S.R. 178 (E), dated the 1st March, 2000].
Table
S. No. Chapter, Description of goods Extent of tariff
Heading No., concession
Sub-heading (percentage of applied
No., or tariff rate of duty; %)
item
(1) (2) (3) (4)
Part A
GENERAL EXEMPTION NO. 70 1212
3202 90 90)
363. 3202 90 90 All goods 30
364. 3203 00 10 All goods 30
365. 3203 00 20 All goods 40
366. 3203 00 30, All goods 45
3203 00 40
367. 3203 00 90 All goods 30
368. 3204 11 41 to All goods 45
3204 11 43
369. 3204 11 53 to All goods 45
3204 11 56
370. 3204 12 21 to All goods 45
3204 12 25
371. 3204 12 41 to All goods 45
3204 12 53
372. 3206 11 All goods 8
373. 3209 90 All goods 7
374. 3212 90 All goods 30
375. 3301 29 All goods 7
376. 3302 90 All goods 10
377. 3304 10 00 All goods 10
378. 3304 (except All goods 15
3304 10 00)
379. 3305 10 t0 3305 30 All goods 15
380. 3306 10 All goods 10
381. 3306 20 to 330690 All goods 30
382. 3307 10 , 3307 90 All goods 15
383. 3401 11 All goods 15
384. 3402 19 00 All goods 30
385. 3402 20 to 3402 90 All goods 12
386. 3403 19 00 All goods 45
387. 3403 90 10 to All goods 45
3403 90 33
388. 3403 90 39 All goods 40
389. 3405 20 00 All goods 45
390. 3405 30 to 3405 40 All goods 30
391. 3407 All goods 12
392. 3501 10 00 All goods 30
393. 3501 90 00 All goods 40
394. 3502 11 00, All goods 45
3502 19 00
395. 3502 20 00 All goods 40
396. 3502 90 00 All goods 30
397. 3503 00 10 All goods 40
398. 3503 00 20 to All goods 30
3504 00 99
399. 3505 20 00 All goods 30
GENERAL EXEMPTION NO. 70 1224
4412 34 40
549. 4412 34 90 All goods 40
550. 4412 39 10 All goods 40
551. 4412 39 20 All goods 30
552. 4412 39 30 All goods 40
553. 4412 39 40 All goods 30
554. 4412 39 90 All goods 40
555. 4412 94 00 All goods 40
556. 4412 99 All goods 10
557. 4413 00 00 All goods 10
558. 4414 00 00 All goods 8
559. 4415 All goods 10
560. 4416 00 10 All goods 40
561. 4416 00 20 All goods 30
562. 4417 00 00 All goods 10
563. 4418 10 00 All goods 10
564. 4418 20 All goods 12
565. 4418 40 00 All goods 40
566. 4418 50 00 All goods 30
567. 4418 60 00 to All goods 40
4418 79 00
568. 4418 91 00, All goods 12
4418 99 00
569. 4419 All goods 10
570. 4420 All goods 40
571. 4421 10 00 All goods 8
572. 4421 91, 4421 99 All goods 10
573. 4501, 4503 All goods 50
574. 4502 00 00 All goods 50
575. 4504(except All goods 40
4504 10 20)
576. 4504 10 20 All goods 30
577. 4701 00 00 to All goods 45
4703 29 00 (except
4703 19 00)
578. 4704 11 00 to All goods 30
4704 21 00
579. 4704 29 00 All goods 45
580. 4705 00 00 All goods 45
581. 4706 20 00 All goods 45
582. 4706 30 00 All goods 30
583. 4706 91 00 All goods 45
584. 4706 92 00 to All goods 30
47079000
585. 4801 00 10 All goods 60
586. 4802 10 10 All goods 30
587. 4802 10 20 All goods 30
1229
8454 30 20
1015. 8464 10 10 to All goods 20
8464 20 00
1016. 8466 94 00 All goods 30
1017. 8467 21 00 All goods 5
1018. 8472 90 All goods 5
1019. 84752900 All goods 5
1020. 8475 90 00 All goods 30
1021. 8477 20 00 All goods 15
1022. 8480 10 00 All goods 15
1023. 8480 20 00 to All goods 30
8480 41 00
1024. 8480 50 00 All goods 30
1025. 8480 71 00 All goods 15
1026. 8480 79 00 All goods 5
1027. 8481 20 00 All goods 15
1028. 8481 80 All goods 5
1029. 8481 90 All goods 20
1030. 8487 All goods 45
1031. 8503 All goods 20
1032. 8504 31 00 to All goods 20
8504 33 00
1033. 8504 34 00 All goods 15
1034. 8509 90 00 All goods 5
1035. 8510 10 00 to All goods 5
8510 30 00
1036. 8511 10 00 All goods 5
1037. 8514 20 00 All goods 20
1038. 8515 11 00 All goods 20
1039. 8522 10 00 All goods 7
1040. 8523 80 10 All goods 80
1041. 8523 80 30 All goods 15
1042. 8523 80 40 to All goods 80
8523 80 60
1043. 8529 10 11 All goods 15
1044. 8529 10 12 All goods 45
1045. 8529 10 21, All goods 15
8529 10 22
1046. 8529 10 91, All goods 45
8529 10 92
1047. 8529 90 10 All goods 15
1048. 8530 10 All goods 45
1049. 8530 90 00 All goods 40
1050. 8531 80 00 All goods 5
1051. 8531 90 00 All goods 7
1052. 8539 10 00 to All goods 7
8539 2 190
1241
______________________________________________________________________________
Part B
(1) (2) (3) (4)
1. 03 05 51 All goods 100
2. 03 05 52 All goods 100
3. 03 05 53 All goods 100
4. 03 05 54 All goods 100
5. 03 05 59 All goods 100
6. 41 04 11 All goods 100
7. 41 04 19 All goods 100
8. 41 04 41 All goods 100
9. 41 04 49 All goods 100
10. 41 07 11 All goods 100
11. 41 07 12 All goods 100
12. 41 07 19 All goods 100
13. 41 07 91 All goods 100
14. 41 07 92 All goods 100
15. 41 07 99 All goods 100
16. 41 06 21 All goods 100
17. 41 06 22 All goods 43
18. 41 15 10 All goods 43
19. 48 01 00 All goods 43
20. 48 02 54 All goods 43
21. 48 02 55 All goods 43
22. 48 02 56 All goods 14
23. 48 02 57 All goods 14
24. 48 02 58 All goods 50
25. 57 01 90 Carpets whollymadeofjute 50
26. 57 03 90 Carpets whollymadeofjute 50
27. 72 13 10 All goods 50
28. 72 13 20 All goods 50
29. 72 13 91 All goods 50
30. 72 13 99 All goods 50
31. 72 14 10 All goods 50
32. 72 14 20 All goods 50
33. 72 14 91 All goods 50
34. 72 14 99 All goods 50
35. 72 16 10 All goods 50
36. 72 16 21 All goods 50
37. 72 16 22 All goods 50
38. 72 16 31 All goods 50
39. 72 16 32 All goods 50
40. 72 16 33 All goods 50
41. 72 16 40 All goods 50
42. 72 16 50 All goods 50
43. 72 16 61 All goods 50
1245
APPENDIX I
_____________________________________________________________________________________________________
S. No. Country
________________________________________________________________________________
(1) (2)
______________________________________________________________________________
1. Bangladesh
2. People's Republic of China
3. Republic of Korea
4. Sri Lanka
______________________________________________________________________________
APPENDIX II
_____________________________________________________________________________________________________
S. No. Country
________________________________________________________________________________
(1) (2)
______________________________________________________________________________
1. Bangladesh
2. Lao People's DemocraticRepublic
___________________________________________________________________________________
2. This notification shall come into force with effectfrom the1st day of July, 2018.