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Customs Notification No-15/2005 dated 01.03.2005
Exemption on specified goods
G.S.R. (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
goods falling under the Chapter, heading, sub-heading or tariff item of the
First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), specified in
column (2) of the Table below, when imported into India, from so much of the
duty of customs leviable thereon under the said First Schedule as is in excess
of –
(a) the amount calculated at the rate specified in the corresponding entry in
column (3) of the said Table, where the standard rate of duty is leviable; and
(b) the amount calculated at the rate specified in the corresponding entry in
column (4) of the said Table, where the preferential rate of duty is leviable.
Explanation.- For the purposes of this notification, the rate specified in
column (3) or column(4) is the ad valorem rate unless otherwise specified.
Table
| S.No. | Chapter or heading or sub-heading or tariff item | Standard rate | Preferential rate |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | 0806 20 | 100% | 90% |
| 2. | 0907 | 35% | 35% |
| 3. | 2504 | 15% | 5% |
| 4. | 2917 37 00 and 2933 71 00 | 15% | 10% |
| 5. | 2936 | 15% | 14% |
| 6. | 2937,2939 41, 2939 42 00, 2939 43 00, 2939 49 00, 2939 51 00 and 2939 59 00 | 15% | 10% |
| 7. | 2941 | 15% | 14% |
| 8. | 30 (except 3005 and 3006) | 15% | 10% |
| 9. | 3402 11, 3402 12 00, 3402 13 00 and 3402 19 00 | 15% | 10% |
| 10. | 3801 10 00, 3802 10 00 and 3812 10 00 | 15% | 10% |
| 11. | 3815 11 00 and 3815 12 | 15% | 5% |
[F.No 334/1/2005-TRU]
[V. Sivasubramanian]
Deputy Secretary to the Government of India