[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi dated the 15
th
January, 2008
Notification No. 10/2008-Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description as
specified in column (3) of the Table appended hereto and falling under the tariff item of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said Table, when imported into India from
the Republic of Singapore, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the
rate specified in the corresponding entry in column (4) of the aforesaid 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
Republic of Singapore, in accordance with the provisions of the Rules of Origin, published in the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 59/2005-Customs (N.T.), dated the 20
th
July, 2005.
Table
S.No.Tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
114019010 All goods 24.00%
215180031 All goods 71.11%
315180039 All goods 26.67%
415180040 All goods 71.11%
518061000 All goods 26.67%
618062000 All goods 26.67%
718063100 All goods 24.00%
819011010 All goods 24.00%
919011090 All goods 24.00%
1019012000 All goods 24.00%
1119021900 All goods 24.00%
1219041010 All goods 24.00%
1319041020 All goods 24.00%
1419041030 All goods 24.00%
1519041090 All goods 24.00%
1619059010 All goods 26.67%
1719059020 All goods 26.67%
1819059030 All goods 26.67%
1919059040 All goods 26.67%
2019059090 All goods 26.67%
2122011010 All goods 24.00%
2222011020 All goods 24.00%
2322029010 All goods 26.67%
2422029020 All goods 26.67%
2522029030 All goods 26.67%
2622029090 All goods 26.67%
2726190010 All goods 4.00%
2826190090 All goods 4.00%
2927075000 All goods 8.00%
3027076000 All goods 8.00%
3127111300 All goods 4.00%
3227111900 All goods 8.00%
3328369910 All goods 6.00%
3428369920 All goods 6.00%
3528369930 All goods 6.00%
3628369990 All goods 6.00%
3729012300 All goods 4.00%
3829031500 All goods 1.60%
3929032100 All goods 1.60%
4029051220 All goods 7.22%
4129051300 All goods 6.00%
4229051620 All goods 6.00%
4329051900 All goods 18.33%
4429053200 All goods 7.22%
4529071110 All goods 7.22%
4629071190 All goods 7.22%
4729071300 All goods 6.00%
4829152100 All goods 7.22%
4929152400 All goods 6.00%
5029153100 All goods 6.00%
5129157010 All goods 7.22%
5229157020 All goods 7.22%
5329157030 All goods 7.22%
5429157040 All goods 7.22%
5529157050 All goods 7.22%
5629157090 All goods 7.22%
5729161510 All goods 6.00%
5829161590 All goods 6.00%
5929173200 All goods 7.22%
6029304000 All goods 6.00%
6129332990 All goods 6.00%
6229411030 All goods 6.00%
6332021000 All goods 7.22%
6432061110 All goods 8.00%
6532081010 All goods 8.00%
6632081020 All goods 8.00%
6732081030 All goods 8.00%
6832081090 All goods 8.00%
6932082010 All goods 8.00%
7032082020 All goods 8.00%
7132082030 All goods 8.00%
7232082090 All goods 8.00%
7332089011 All goods 8.00%
7432089019 All goods 8.00%
7532089021 All goods 8.00%
7632089022 All goods 8.00%
7732089029 All goods 8.00%
7832089030 All goods 8.00%
7932089041 All goods 8.00%
8032089049 All goods 8.00%
8132089050 All goods 8.00%
8232089090 All goods 8.00%
8332091010 All goods 8.00%
8432091090 All goods 8.00%
8532099010 All goods 8.89%
8632099020 All goods 8.89%
8732099090 All goods 8.89%
8832151110 All goods 8.00%
8932151120 All goods 8.00%
9032151130 All goods 8.00%
9132151140 All goods 8.00%
9232151190 All goods 8.00%
9332151910 All goods 8.00%
9432151920 All goods 8.00%
9532151930 All goods 8.00%
9632151940 All goods 8.00%
9732151990 All goods 8.00%
9832159010 All goods 8.00%
9932159020 All goods 8.00%
10032159030 All goods 8.00%
10132159040 All goods 8.00%
S.No.Tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
10232159090 All goods 8.00%
10333029011 All goods 9.44%
10433029012 All goods 9.44%
10533029019 All goods 9.44%
10633029020 All goods 9.44%
10733029090 All goods 9.44%
10833051010 All goods 8.00%
10933072000 All goods 8.00%
11033079010 All goods 8.00%
11133079020 All goods 8.00%
11233079090 All goods 8.00%
11334021200 All goods 9.44%
11434021300 All goods 9.44%
11534021900 All goods 8.00%
11634022010 All goods 8.00%
11734022020 All goods 8.00%
11834022090 All goods 8.00%
11934039900 All goods 7.22%
12034049010 All goods 8.00%
12134049020 All goods 8.00%
12234049031 All goods 8.00%
12334049032 All goods 8.00%
12434049033 All goods 8.00%
12534049039 All goods 8.00%
12634049090 All goods 8.00%
12735051010 All goods 18.33%
12835051090 All goods 18.33%
12935061000 All goods 9.44%
13037079090 All goods 9.44%
13138081011 All goods 18.33%
13238081012 All goods 18.33%
13338081013 All goods 18.33%
13438081014 All goods 18.33%
13538081015 All goods 18.33%
13638081016 All goods 18.33%
13738081017 All goods 18.33%
13838081021 All goods 18.33%
13938081022 All goods 18.33%
14038081023 All goods 18.33%
14138081024 All goods 18.33%
14238081025 All goods 18.33%
14338081026 All goods 18.33%
14438081027 All goods 18.33%
14538081031 All goods 18.33%
14638081032 All goods 18.33%
14738081033 All goods 18.33%
14838081034 All goods 18.33%
14938081035 All goods 18.33%
15038081036 All goods 18.33%
15138081037 All goods 18.33%
15238081091 All goods 18.33%
15338081092 All goods 18.33%
15438081099 All goods 18.33%
15538082010 All goods 16.00%
15638082020 All goods 16.00%
15738082030 All goods 16.00%
15838082040 All goods 16.00%
15938082050 All goods 16.00%
16038082090 All goods 16.00%
16138091000 All goods 16.00%
16238170011 All goods 7.22%
16338170019 All goods 7.22%
16438231200 All goods 12.00%
S.No.Tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
16539011010 All goods 4.45%
16639011090 All goods 4.45%
16739012000 All goods 4.45%
16839013000 All goods 4.44%
16939019010 All goods 4.45%
17039019090 All goods 4.45%
17139021000 All goods 4.45%
17239023000 All goods 4.45%
17339029000 All goods 4.44%
17439031910 All goods 4.45%
17539031990 All goods 4.45%
17639053000 All goods 6.00%
17739061010 All goods 7.22%
17839061090 All goods 7.22%
17939072010 All goods 6.00%
18039072090 All goods 6.00%
18139073010 All goods 6.67%
18239073090 All goods 6.67%
18339079910 All goods 6.67%
18439079920 All goods 6.67%
18539079990 All goods 6.67%
18639081010 All goods 8.89%
18739081090 All goods 8.89%
18839089010 All goods 8.89%
18939089020 All goods 8.89%
19039089090 All goods 8.89%
19139119010 All goods 6.00%
19239119090 All goods 6.00%
19339121110 All goods 6.00%
19439121120 All goods 6.00%
19539121130 All goods 6.00%
19639121140 All goods 6.00%
19739121190 All goods 6.00%
19839173910 All goods 8.89%
19939173920 All goods 8.89%
20039173990 All goods 8.89%
20139191000 All goods 9.44%
20239199010 All goods 9.44%
20339199020 All goods 9.44%
20439199090 All goods 9.44%
20539201011 All goods 9.44%
20639201012 All goods 9.44%
20739201019 All goods 9.44%
20839201091 All goods 9.44%
20939201092 All goods 9.44%
21039201099 All goods 9.44%
21139202010 All goods 9.44%
21239202020 All goods 9.44%
21339202090 All goods 9.44%
21439206110 All goods 9.44%
21539206120 All goods 9.44%
21639206190 All goods 9.44%
21739211400 All goods 8.89%
21839211900 All goods 8.89%
21939232100 All goods 9.44%
22039232910 All goods 9.44%
22139232990 All goods 9.44%
22239235010 All goods 9.44%
22339235090 All goods 9.44%
22439239010 All goods 9.44%
22539239020 All goods 9.44%
22639239090 All goods 9.44%
S.No.Tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
22739269010 All goods 9.44%
22839269021 All goods 9.44%
22939269029 All goods 9.44%
23039269031 All goods 9.44%
23139269039 All goods 9.44%
23239269041 All goods 9.44%
23339269049 All goods 9.44%
23439269051 All goods 9.44%
23539269059 All goods 9.44%
23639269061 All goods 9.44%
23739269069 All goods 9.44%
23839269071 All goods 9.44%
23939269079 All goods 9.44%
24039269080 All goods 9.44%
24139269091 All goods 9.44%
24239269099 All goods 9.44%
24340169990 All goods 9.44%
24449070010 All goods 8.00%
24549070020 All goods 8.00%
24649070090 All goods 8.00%
24750060090 All goods 8.00%
24852082990 All goods 9.44%
24952083390 All goods 9.44%
25052083990 All goods, other than upholstery fabrics 9.44%
250A52083990 Upholstery fabrics 9.44% or Rs. 150 per kg whichever is higher
25152085990 All goods 9.44%
25252092990 All goods 9.44%
25354023100 All goods 8.89%
25454023200 All goods 8.89%
25554023300 All goods 6.67%
25654024900 All goods 8.89%
25754025100 All goods 8.89%
25854041000 All goods 8.89%
25955020010 All goods 8.00%
26055020020 All goods 8.00%
26155020090 All goods 8.00%
26259039010 All goods 9.44%
26359039020 All goods 9.44%
26459039090 All goods 9.44%
26559061000 All goods 8.00%
26660011010 All goods 8.89%
26760011020 All goods 8.89%
26860011090 All goods 8.89%
26960012100 All goods 8.89%
27060012200 All goods 8.89%
27160012900 All goods 8.00%
27260019100 All goods 8.00%
27360019200 All goods 8.89% or Rs.100 per kg, whichever is higher
27460019910 All goods 8.00%
27560019990 All goods 8.00%
27660024000 All goods 8.00%
27760029000 All goods 8.00%
27860031000 All goods 8.00%
27960032000 All goods 8.89%
28060033000 All goods 8.89%
28160034000 All goods 8.00%
28260039000 All goods 8.00%
28360041000 All goods 8.00%
28460049000 All goods 8.00%
28560051000 All goods 8.89%
28660052100 All goods 8.89%
S.No.Tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
28760052200 All goods 8.89%
28860052300 All goods 8.00%
28960052400 All goods 8.89%
29060053100 All goods 8.00%
29160053200 All goods 8.00%
29260053300 All goods 8.00%
29360053400 All goods 8.89%
29460054100 All goods 8.00%
29560054200 All goods 8.00%
29660054300 All goods 8.00%
29760054400 All goods 8.89%
29860059000 All goods 8.00%
29963079011 All goods 8.00%
30063079012 All goods 8.00%
30163079013 All goods 8.00%
30263079019 All goods 8.00%
30363079020 All goods 8.00%
30463079090 All goods 8.00%
30568091900 All goods 8.00%
30669139000 All goods 8.00%
30770071900 All goods 9.44%
30870072900 All goods 9.44%
30970080010 All goods 8.89%
31070080020 All goods 8.89%
31170080090 All goods 8.89%
31270112000 All goods 8.00%
31371101110 All goods 8.00%
31471101120 All goods 8.00%
31572022100 All goods 8.00%
31672041000 All goods 8.00%
31772042110 All goods 8.00%
31872042190 All goods 8.00%
31972042910 All goods 8.00%
32072042920 All goods 8.00%
32172042990 All goods 8.00%
32272043000 All goods 8.00%
32372044100 All goods 8.00%
32472044900 All goods 8.00%
32572045000 All goods 8.00%
32672089000 All goods 8.00%
32772099000 All goods 8.00%
32872101210 All goods 8.00%
32972101290 All goods 8.00%
33072104900 All goods 8.00%
33172107000 All goods 8.00%
33272122010 All goods 8.00%
33372122090 All goods 8.00%
33472139910 All goods 8.00%
33572139920 All goods 8.00%
33672139990 All goods 8.00%
33772189910 All goods 8.00%
33872189990 All goods 8.00%
33972251100 All goods 8.00%
34072261100 All goods 8.00%
34173041011 All goods 8.00%
34273041019 All goods 8.00%
34373041021 All goods 8.00%
34473041029 All goods 8.00%
34573042110 All goods 8.00%
34673042190 All goods 8.00%
34773042910 All goods 8.00%
34873042990 All goods 8.00%
34973049000 All goods 8.00%
S.No.Tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
35073051211 All goods 8.00%
35173051219 All goods 8.00%
35273051221 All goods 8.00%
35373051229 All goods 8.00%
35473072100 All goods 8.00%
35573083000 All goods 8.00%
35673269091 All goods 9.44%
35774032100 All goods 4.00%
35874099000 All goods 4.00%
35974102100 All goods 4.00%
36074112100 All goods 6.00%
36174199100 All goods 8.00%
36276020010 All goods 4.00%
36376020090 All goods 4.00%
36476061200 All goods 4.00%
36576072010 All goods 4.00%
36676072090 All goods 4.00%
36776169910 All goods 8.00%
36876169920 All goods 8.00%
36976169930 All goods 8.00%
37076169990 All goods 8.00%
37178050010 All goods 8.00%
37278050020 All goods 8.00%
37379020090 All goods 4.00%
37481129200 All goods 4.00%
37581129900 All goods 8.00%
37682033000 All goods 8.00%
37782059000 All goods 8.00%
37882071300 All goods 8.89%
37982073000 All goods 8.00%
38082079010 All goods 8.00%
38182079020 All goods 8.00%
38282079030 All goods 8.00%
38382079090 All goods 8.00%
38482090010 All goods 8.89%
38582090090 All goods 8.89%
38683024110 All goods 8.00%
38783024120 All goods 8.00%
38883024190 All goods 8.00%
38983024200 All goods 8.00%
39083026000 All goods 8.00%
39183059010 All goods 8.00%
39283059020 All goods 8.00%
39383059090 All goods 8.00%
39483099010 All goods 8.00%
39583099020 All goods 8.00%
39683099030 All goods 8.00%
39783099090 All goods 8.00%
39883119000 All goods 8.00%
39984091000 All goods 2.40%
40084099111 All goods 6.00%
40184099112 All goods 6.00%
40284099113 All goods 6.00%
40384099114 All goods 6.00%
40484099120 All goods 6.00%
40584099191 All goods 6.00%
40684099192 All goods 6.00%
40784099193 All goods 6.00%
40884099194 All goods 6.00%
40984099199 All goods 6.00%
41084137010 All goods 7.22%
41184137091 All goods 7.22%
41284137092 All goods 7.22%
S.No.Tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
41384137093 All goods 7.22%
41484137094 All goods 7.22%
41584137095 All goods 7.22%
41684137096 All goods 7.22%
41784137097 All goods 7.22%
41884137099 All goods 7.22%
41984138110 All goods 6.67%
42084138120 All goods 6.67%
42184138130 All goods 6.67%
42284138190 All goods 6.67%
42384139110 All goods 6.00%
42484139120 All goods 6.00%
42584139130 All goods 6.00%
42684139140 All goods 8.00%
42784139190 All goods 6.00%
42884141000 All goods 6.00%
42984143000 All goods 7.22%
43084159000 All goods 8.00%
43184185000 All goods 7.22%
43284186100 All goods 7.22%
43384189900 All goods 6.00%
43484224000 All goods 4.00%
43584269100 All goods 6.00%
43684314100 All goods 6.00%
43784314200 All goods 6.00%
43884314910 All goods 6.00%
43984324000 All goods 6.00%
44084501100 All goods 9.44%
44184569910 All goods 6.00%
44284569990 All goods 6.00%
44384571010 All goods 6.00%
44484571020 All goods 6.00%
44584743200 All goods 6.00%
44684821011 All goods 6.00%
44784821012 All goods 6.00%
44884821013 All goods 6.00%
44984821020 All goods 6.00%
45084821030 All goods 6.00%
45184821040 All goods 6.00%
45284821051 All goods 6.00%
45384821052 All goods 6.00%
45484821053 All goods 6.00%
45584821090 All goods 6.00%
45684825011 All goods 6.00%
45784825012 All goods 6.00%
45884825013 All goods 6.00%
45984825021 All goods 6.00%
46084825022 All goods 6.00%
46184825023 All goods 6.00%
46284828000 All goods 6.00%
46384839000 All goods 7.22%
46485061000 All goods 8.00%
46585063000 All goods 8.00%
46685064000 All goods 8.00%
46785065000 All goods 8.00%
46885066000 All goods 8.89%
46985068010 All goods 8.89%
47085068090 All goods 8.89%
47185069000 All goods 8.89%
47285161000 All goods 9.44%
47385169000 All goods 8.89%
47485182100 All goods 8.89%
S.No.Tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
47585182200 All goods 8.89%
47685183000 All goods 8.89%
47785184000 All goods 8.89%
47885185000 All goods 9.44%
47985189000 All goods 8.89%
48085199200 All goods 8.00%
48185199910 All goods 8.89%
48285199920 All goods 8.89%
48385199930 All goods 8.89%
48485199940 All goods 8.89%
48585199990 All goods 8.89%
48685219010 All goods 8.89%
48785219020 All goods 8.89%
48885219090 All goods 8.89%
48985271300 All goods 8.00%
49085273100 All goods 8.00%
49185311010 All goods 9.44%
49285311020 All goods 9.44%
49385311090 All goods 9.44%
49485441110 All goods 7.22%
49585441190 All goods 7.22%
49685441910 All goods 7.22%
49785441920 All goods 7.22%
49885441930 All goods 7.22%
49985441990 All goods 7.22%
50085489000 All goods 8.00%
50187081010 All goods 8.00%
50287081090 All goods 8.00%
50387084000 All goods 8.00%
50487086000 All goods 8.00%
50587087000 All goods 9.44%
50687089100 All goods 8.89%
50787089900 All goods 9.44%
50890084000 All goods 8.00%
50990151000 All goods 6.00%
51090154000 All goods 6.00%
51190189094 All goods 6.00%
51290282000 All goods 6.00%
51394032010 All goods 8.00%
51494032090 All goods 8.00%
51594033010 All goods 9.44%
51694033090 All goods 9.44%
51794036000 All goods 8.89%
51894038010 All goods 8.00%
51994038090 All goods 8.00%
52094039000 All goods 8.00%
52194054010 All goods 8.00%
52294054090 All goods 8.00%
52395041000 All goods 8.00%
52495042000 All goods 8.00%
52595069110 All goods 8.00%
52695069190 All goods 8.00%
52796061010 All goods 8.00%
52896061020 All goods 8.00%
52996062910 All goods 8.00%
53096062990 All goods 8.00%
53196071110 All goods 8.00%
53296071190 All goods 8.00%
53396071910 All goods 8.00%
53496071990 All goods 8.00%
53596072000 All goods 8.00%
53696121010 All goods 8.89%
53796121020 All goods 8.89%
S.No.Tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
53896121030 All goods 8.89%
53996121090 All goods 8.89%
S.No.Tariff item of the First Schedule Description of goods Rate
(1) (2) (3) (4)
[F.No. 354/9/2004-TRU (Pt.II)]
(S. Bajaj)
Under Secretary to the Government of India
Note: The notification No.59/2005-Customs (N.T.) dated the 20
th
July, 2005, was published in the Gazette of India,
Extraordinary, vide number S.O. 1037 (E), dated the 20
th
July, 2005.
