Preferential rate of duty for specified goods when imported from specified countries under Agreement of Global System of
Trade Preferences
Notification No. 236/89-Customs
Dated 1-9-1989
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
(2) of the Table annexed hereto and falling under Chapter or Heading number of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), specified in the corresponding entry in column (3) of the said Table, when imported into India from the
countries listed in the Appendix I to this notification from so much of that portion of the standard rate of duty of Customs as is
specified in column (4) of the said Table:
Provided that in respect of the goods which are imported from the Less Developed Countries listed in Appendix II to this
notification, being a country referred to in Article 17 of the Agreement on the Global System of Trade Preferences among
Developing Countries, signed at Belgrade, Yugoslavia on the 13th April, 1988, the exemption shall, in respect of goods
specified in column (2) of the said Table against Sl. Nos. 14,15 and 16, be from so much of that portion of the duty of Customs
as is specified in column (5) of the said Table:
Provided further that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy
Commissioner of Customs in accordance with the Rules of Origin referred to in Article 15 of the said Agreement 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 Annexures.
Explanation. - For the purposes of this notification the standard rate of duty means the standard rate of duty specified in the
said First Schedule with respect to the aforesaid goods 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 but not including the notifications of the
Government of India in the Ministry of Finance (Department of Revenue) Nos. 26/95-Customs, dated the 16th March, 1995 and
105/99-Cusfoms, dated 10th of August, 1999.
Table
Sl.
No.
Description of goods
Chapter/ Heading No. in the
First Schedule to the Customs
Tariff Act, 1975
Extent of
tariff
concession
Extent of
special
concession
(1) (2) (3) (4) (5)
1Copra 1203.00
15 per cent
of the
standard
rate.
-
2Seed Lac 1301.10
10 per cent
of the
standard rate
-
3Gum Arabic 1301.20
30 per cent
of the
standard
rate.
-
4Gum Damar 1301.90
10 per cent
of the
standard
rate.
-
5Cane Molasses 1703.10
30 per cent
of the
standard
rate.
-
6Other Molasses resulting from extraction or refining of sugar1703.90
30 per cent
of the
standard
rate.
-
7
Silica Sand and Quartz Sand (other than metal bearing sands
of Chapter 26)
2505.10
25 per cent
of the
standard
rate.
-
8
Natural sands of all kinds whether or not coloured, other than
metal bearing sand of Chapter 26 (other than silica sand and
quartz sand)
2505.90
25 per cent
of the
standard
rate.
-
9Portland Cement (Grey) 2523.29
25 per cent
of the
standard
rate.
-
10Antimony ore 2617.10
10 per cent
of the
standard
rate.
-
11Phosphoric acid for use in manufacture of fertilizer 2809.20
20 per cent
of the
standard
rate.
-
12Phosphoric acid for use other than in manufacture of fertilizer2809.20
20 per cent
of the
standard
rate.
-
13Gelatin and Gelatin derivatives 3503.00
23 per cent
of the
standard
rate.
-
14Calf leather- vegetable pretanned 41.04 or 41.07
30 per cent
of the
standard
rate.
50 per cent
of the
standard
rate.
15Calf leather-pretanned (other than vegetable pretanned) 41.04 or 41.07
30 per cent
of the
standard
rate.
50 per cent
of the
standard
rate.
16Calf leather, tanned or retanned but not further prepared 41.04 or 41.07
30 per cent
of the
standard
rate.
50 per cent
of the
standard rate
17Sheets of cork 4502.00
25 per cent
of the
standard
rate.
-
18Cotton yam 5205.11 to 5205.48
30 per cent
of the
standard rate
-
19Abaca fibre - raw 5305.21
10 per cent
of the
standard rate
-
20Abaca fibre (other than raw) 5305.29
10 per cent
of the
standard
rate.
-
21
Refractory bricks containing by weight singly or together more
than 50% of the elements, Mg, Ca or Cr expressed as MgO,
CaO, Cr203
6902.10
30 per cent
of the
standard
rate.
-
22
Refractory bricks containing by weight singly or together more
than 50% of Alumina (A10), of silica (SiO) or of a mixture or
compound of these products
6902.20
30 per cent
of the
standard rate
-
23Other refractory bricks 6902.90
30 per cent
of the
standard
rate.
-
24
Aluminium foil of thickness not exceeding 0.2 mm, rolled but not
further worked (not backed)
7607.11
20 per cent
of the
standard
rate.
-
25
Aluminium foil of thickness not exceeding 0.2 mm other than
rolled but not further worked (not backed)
7607.19
20 per cent
of the
standard rate
-
26Tube and pipe fittings of aluminium 7609.00
15 per cent
of the
standard
rate.
-
27
Aluminium reservoirs, tanks, vats, etc., of a capacity exceeding
300 litres 7611.00
15 per cent
of the
standard
rate.
-
28
Aluminium casks, drums, cans, etc., of a capacity not
exceeding 300 litres ex cluding collapsible tubular containers
7612.90
15 per cent
of the
standard rate
-
29
Mechanical shovels and excavators (self propelled with a 360
Deg. revolving super structure)
8429.52
20 per cent
of the
standard rate
-
30Other mechanical shovels and excavators (self-propelled) 8429.59
20 per cent
of the
standard rate
-
APPENDIX I
S.No.Country
(1)(2)
1.Sri Lanka
2.DPR Korea
3.Bangladesh
4.Iraq
5.Peru
6.Zimbabwe
7.Ghana
8.Vietnam
9.Yugoslavia
10.Singapore
11.Rumania
12.United Republic of Tanzania
13.Cuba
14.Nigeria
15.Bolivia
16.Egypt
17.Guyana
18.Libyan Arab Jamahiriya
19.Mexico
20.Morocco
21.Nicaragua
22.Pakistan
23.Republic of Korea
24.Tunisia
25.Algeria
26.Angola
27.Argentina
28.Brazil
29.Cameroon
30.Chile
31.Colombia
32.Ecuador
33.Indonesia
34.Iran
35.Malaysia
36.Phillippines
37.Qatar
38.Thailand
39.Trinidad and Tobago
40.Uruguay
41.Venezuela
42.Zaire
43.Benin
44.Guinea
45.Haiti
46.Mozambique
47.Sudan
APPENDIX II
S. No.Name of the Country
(1)(2)
1.Bangladesh
2.United Republic of Tanzania
3.Benin
4.Guinea
5.Haiti
6.Mozambique
7.Sudan
Notification No. 236/89-Cus., dated 1-9-1989 as amended by Notifications No. 172/93-Cus., dated 17-9-1993; No.96/95-
Cus., dated 22-5-1995; No. 101/95-Cus., dated 26-5-1995;No. 166/95-Cus.,dated 7-12-1995;No. 175/95-Cus., dated 9-12-
1995; No. 4/96-Cus., dated 15-1-1996; No. 19/97-Cus., dated 1-3-1997 and No. 106/99-Cus., dated 10-8-1999 and No.
135/2001-Cus., dated 31.12.2001.
