22nd July, 2005
Notification No.72/2005 - Customs
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. 26/95-
Customs, dated the 16
th
March, 1995, 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 ; 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,
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 Department of Revenue and Banking (Revenue Wing) No. 430-Customs, dated the 1
st
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 notifications of the Government of India in the Ministry of Finance (Department of
Revenue), Nos. 236/89-Customs, dated the 1st September, 1989, 105/99-Customs dated the 10
th
August, 1999, and
26/2000-Customs dated the 1
st
March 2000.
Table
S.No
Chapter,
Heading
No., Sub-
Heading
No., or
tariff item
Description of goods
Extent of
tariff
concession
(percentage
of applied
rate of duty;
%)
Part A
(1)(2) (3) (4)
1
0301 to
0306
All goods 100
20801 11 00All goods 14
30907 All goods 71
40908 10All goods 14
50908 20 00All goods 14
61513 19 00Refined coconut (copra) oil 14
71520 00 00Glycerin (crude) 71
81703 All goods 33
91801 00 00All goods 29
102504 All goods 29
112529 21 00All goods 20
122529 22 00All goods 20
132803 All goods 14
14
2905 45 00
All goods 71
153301 19 10All goods 14
163301 29 17All goods 14
173301 29 18All goods 14
183301 29 32All goods 14
193507 90All goods 14
203802 10 00All goods 14
213823 12 00All goods 14
223823 13 00All goods 14
233823 19 00All goods 14
243823 70All goods 14
254001 10All goods 43
264001 21 00Natural rubber (in primary forms or in plates, sheets or strip) 20
274001 22 00Natural rubber (in primary forms or in plates, sheets or strip) 20
284001 29Natural rubber (in primary forms or in plates, sheets or strip) 20
294011 All goods 14
304013 All goods 14
314016 91 00Rubber mats (other than of a kind used in motor vehicles) 14
324016 99 90Rubber rings 14
334802 20All goods 29
344802 30 00All goods 29
354802 40 00All goods 43
364802 54Uncoated paper and paper board of a kind used for printing and weighing less than 40 g/m²29
374802 58
Uncoated paper and paper board of a kind used for printing and weighing more than 150
g/m²
29
384805 Uncoated paper and paper boards (in rolls or sheets) 29
395001 00 00Silkworm cocoons suitable for reeling 14
406809 11 00Gypsum plaster board 14
416809 19 00Gypsum plaster board 14
42
6907 or
6908
Ceramic tiles 57
437202 21 00All goods 20
447202 29 00All goods 20
457304 GI/MS pipes (seamless tubes) 29
468464 10All goods 20
478464 20 00All goods 20
488504 31 00All goods 20
498504 32 00All goods 20
508504 33 00All goods 20
518504 34 00All goods 20
528514 20 00Furnaces functioning by induction 20
538515 11 00Non-electrically heated, hand held soldering irons and guns 20
548540 20 00Television camera tubes 20
558607 19All goods 20
569503 All goods 43
Part B
10305 51 00All goods 100
20305 59All goods 100
34104
(i) Bovine or equine leather tanned or re-tanned but not further prepared whether or not split
(excluding whole bovine skin leather of unit surface not exceeding 28 sq. feet {2.6 sq.m}); and
(ii) Full grain and full grain split bovine or equine leather parchment dressed or prepared after
tanning (excluding whole bovine skin leather of unit surface not exceeding 28 sq.feet {2.6
sq.m})
40
44106 21 00
(i)Tanned or re-tanned but not further prepared, whether or not split (excluding pre-tanned
leather); and (ii) vegetable pre-tanned but not further prepared, whether or not split
40
54106 22 00
(i)Tanned or re-tanned but not further prepared, whether or not split (excluding pre-tanned
leather); and (ii) vegetable pre-tanned but not further prepared, whether or not split
40
64107
(i) Bovine or equine leather tanned or re-tanned but not further prepared whether or not split
(excluding whole bovine skin leather of unit surface not exceeding 28 sq. feet {2.6 sq.m}); and
(ii) Full grain and full grain split bovine or equine leather parchment dressed or prepared after
tanning (excluding whole bovine skin leather of unit surface not exceeding 28 sq.feet {2.6
sq.m})
40
74113 10 00
(i)Tanned or re-tanned but not further prepared, whether or not split (excluding pre-tanned
leather); and (ii) vegetable pre-tanned but not further prepared, whether or not split
84115 10 00All goods 40
94801 00
Newsprint, in rolls or sheets of the following type namely, uncoated paper of a kind used for
printing of newspapers of which not less than 65% by weight of the total fibre content consists
of wood fibres, obtained by a mechanical process, unsized or very lightly sized, having a
smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40g/sq.m
and not more than 57g/sq.m and having an ash content by weight not exceeding 8%
67
104802 54Printing paper weighing 25g/sq.m or more but less than 40 g/sq.m 43
114802 55Printing paper weighing 40 g/sq.m or more but not more than 150 g/sq.m 43
124802 56Printing paper weighing 40 g/sq.m or more but not more than 150 g/sq.m. 43
134802 57Printing paper weighing 40 g/sq.m or more but not exceeding 150 g/sq.m 43
144802 58Printing paper weighing more than 150 g/sq.m but not exceeding 180g/sq.m 43
155701 90 90Carpets wholly made of jute 14
165703 90 90Carpets wholly made of jute 14
17
5007, 5208
or 5209
Hand-woven Jamdani sarees 100
18Any chapterJamdani dupattas, Jamdani kamiz or fabrics made of Jamdani cloth 100
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
F.No 354/146/97-TRU
Ajay
Under Secretary to the Government of India
