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Customs Notification No-48/2006 dated 26.05.2006
Customs Duties revised - (Sub-heading 5111 to 5112)

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 the goods of the description specified in column (3) of the Table below and falling within the sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under 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.

Table

S.No. Sub-heading Description of goods Rate
(1) (2) (3) (4)
1. 511111 All goods 12.5% or Rs.115 per sq. metre, whichever is higher
2. 511119 All goods 12.5% or Rs.125 per sq. metre, whichever is higher
3. 511120 All goods 12.5% or Rs. 65 per sq. metre, whichever is higher
4. 511130 All goods 12.5% or Rs. 65 per sq. metre, whichever is higher
5. 511190 All goods 12.5% or Rs. 75 per sq. metre, whichever is higher
6. 511211 All goods 12.5% or Rs. 105 per sq. metre, whichever is higher
7. 511219 All goods 12.5% or Rs. 130 per sq. metre, whichever is higher
8. 511220 All goods 12.5% or Rs. 70 per sq. metre, whichever is higher
9. 511230 All goods 12.5% or Rs. 90 per sq. metre, whichever is higher
10. 511290 All goods 12.5% or Rs. 115 per sq. metre, whichever is higher

Explanation.- For the purposes of this notification, the rate specified in column (4) of the Table above is ad valorem rate unless otherwise specified therein.

[F.No. 357/5/2006-TRU]

(Ajay)
Under Secretary to the Government of India