Notification
New Delhi, dated the 1
st
March, 2005
No. 15/2005-Customs 10 Phalguna, 1926 (Saka)
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