Customs Notification No- 35/2011 dated  15.04.2011
Regarding exemption to all goods, other than those which are clearly not to be used as fertilisers, falling under chapter 31

G.S. R. 322(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods, other than those which are clearly not to be used as fertilisers, falling under chapter 31 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act as is in excess of 1% ad valorem.

[F.No.354/35/2011-TRU]

(Sanjeev Kumar Singh)
Under Secretary to the Government of India.