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Preferential rates of duty for specified goods imported from Mauritius, Seychelles or Tonga
16-3-1995
Notification No. 28/95-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 the goods specified in column
(3) of the Table annexed hereto and falling within Chapter, heading No. or sub-heading No. of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), specified in column (2) of the said Table, when imported into India from Mauritius,
Seychelles or Tonga, from so much of that portion of the duty of customs leviable thereon which is specified in 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:
Provided that the importer proves to the satisfaction of the proper officer of customs that the goods in respect of which the
exemption under this notification is claimed are being imported in accordance with the provisions of the Customs Tariff
(Determination of Origin of other Preferential Areas) Rules, 1977, published with the notification of the Government of India in
the Department of Revenue and Banking (Revenue Wing) No. 99-Customs, dated the 1st July, 1977.
Table
S.
No.
Chapter or heading No. or
sub-heading No.
Description of goods Rate
(1)(2) (3) (4)
1.0904.20 Unground chillies
22.5 per cent
ad valorem
2.0908.20 Unground mace
22.5 per cent
ad valorem
3.0910.10 Unground ginger
22.5 per cent
ad valorem
4.12.11
Plants and parts of plants used primarily in pharmacy or for insecticidal,
fungicidal or similar purposes
20 per cent
ad valorem
5.1301.90 Gums, Benjamin and Damar
20 per cent
ad valorem
6.25.30 Battery grade manganese-di-oxide
15 per cent
ad valorem
7.2907.12 Cresylic acid
20 per cent
ad valorem
8.29.35 Sulpha Drugs
24 per cent
ad valorem
9.
2939.61, 2939.62, 2939.63,
2939.69, 2939.90 or 2939.99
Alkaloids used solely or predominantly as drugs
24 per cent
ad valorem
10.29
Pharmaceutical chemicals, namely, chemicals having prophylactic or
therapeutic value and used solely or predominantly as drugs, other than,-
1. goods specified in S. Nos. 7,8 and 9 above; or
2. vitamins falling under heading No. 29.36 and antibiotics falling under
heading no. 29.41 of the said Schedule
24 per cent
ad valorem
11.3006.60 Medicaments (including veterinary medicaments) Nil
12.3204.90 Optical bleaching agents
20 per cent
ad valorem
13.3301.90 Natural essential oils of citronella, cinnamon and cinnamon leaf
25 per cent
ad valorem
14.3402.20 Organic surface-active agents
20 per cent
ad valorem
15.3402.90 Organic surface-active preparations
20 per cent
ad valorem
16.3812.20, 3812.30 Prepared rubber chemicals
20 per cent
ad valorem
17.38.12 Plasticisers not elsewhere specified
20 per cent
ad valorem
18.3815.19 Compound catalysts
15 per cent
ad valorem
19.38.24 Water treatment chemicals, not elsewhere specified
20 per cent
ad valorem

Notification No. 28/95-Cus., dated 16-3-1995 as amended by Notifications No. 175/95-Cus., dated 29-12-1995; No. 45/96-
Cus., dated 23-7-1996; No. 17/97-Cus., dated 1-3-1997, No.27/99-Cus., dated 28-2-1999, No.135/2001-Cus., dated
31.12.2001 and No.24/2002 dated 01.03.2002.