[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 6
th
October, 2008
Notification No. 107/2008-Customs
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 the goods of the
description specified in column (3) of the Table hereto annexed and falling under the Chapter, Heading, Sub-heading 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, from so much of that portion of the applied rate of duty of customs leviable as is specified in the
corresponding entry in column (4) of the said Table, when imported into the Republic of India from a country listed in
APPENDIX to this notification;
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 APPENDIX in accordance with the Rules of Determination of Origin of Goods under the Agreement on
South Asian Free Trade Area (SAFTA), 2006, published in the notification of the Government of India in the Ministry of Finance
(Department Revenue) No 75-Customs, (NT) dated the 30
th
June,2006.
Explanation.- For the purposes of this notification, "applied rate of duty" means the standard rate of duty specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) with respect to 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).
Table
S.No
Chapter, heading, sub-heading
or tariff item of the First Schedule
Description of goods
Extent of tariff concession
(percentage of applied rate of
duty)
(1) (2) (3) (4)
10207 34 00 All Goods 50%
20302 69 10 All Goods 75%
30303 79 10 All Goods 75%
40303 79 30 All Goods 75%
50303 79 60 All Goods 75%
60303 79 80 Croacker 75%
70304 29 10 All Goods 75%
80306 13 20 All Goods 75%
90711 40 00 All Goods 50%
100711 51 00 All Goods 50%
110711 90 All goods other than capers 50%
120712 20 00 All Goods 50%
130712 31 00 All Goods 50%
140804 10 All Goods 50%
150804 30 00 All Goods 100%
160907 All Goods 100%
170908 10 All Goods 75%
180908 20 00 All Goods 75%
191512 21 00 All Goods 75%
201701 11 All Goods 75%
211701 12 00 All Goods 75%
221701 91 00 All Goods 75%
231701 99 All Goods 75%
242002 90 00 Tomato concentrate 75%
252008 60 00 All Goods 75%
262008 91 00 All Goods 75%
272008 99 All Goods 100%
282009 50 00 All Goods 75%
292309 90 All Goods 50%
303003 90 11 All Goods 75%
313004 10 All Goods 75%
323004 20 All Goods 75%
333204 11 All Goods 75%
343204 12 Acid dyes and preparation based thereon 75%
353204 13 All Goods 75%
363204 14 All Goods 75%
373204 16 All Goods 75%
383204 17 Pigments 75%
393204 19 All Goods 75%
403206 49 Red Oxide 75%
413301 19 10 Citronella Oil (java type) 75%
423301 Other Essential oils 75%
433303 00 All Goods 75%
443304 10 00 All Goods 75%
453304 20 00 All Goods 75%
463304 30 00 All Goods 75%
473304 91 All Goods 100%
483304 99 All Goods 100%
493305 10 All Goods 100%
503305 90 Hair oils 50%
513306 10 Toothpowder, toothpaste 75%
523307 10 All Goods 75%
533307 30 All Goods 75%
543307 41 00 All Goods 75%
553307 90 All Goods 75%
563401 11 All Goods 75%
573401 19 House hold and laundry soap 75%
583505 10 All Goods 75%
593812 20 All Goods 50%
603915 10 00 All Goods 75%
613915 20 00 All Goods 75%
623915 30 All Goods 75%
633915 90 All Goods 75%
643917
Artificial guts (sausage castings) of hardened protein or
of cellulosic materials.
75%
653917 21 All Goods 75%
663917 22 00 All Goods 75%
673917 23 All Goods 75%
683917 29 All Goods 75%
693917 31 00 All Goods 75%
703917 32 10 All Goods 75%
713917 33 00 All Goods 75%
723917 39 All Goods 75%
733917 40 00 All Goods 75%
743918 10 All Goods 75%
753918 90 All Goods 75%
763919 10 00 All Goods 75%
773919 90 All Goods 75%
783920 10 All Goods 75%
793920 20 All Goods 75%
803920 30 All Goods 75%
813920 43 00 All Goods 75%
823920 49 00 All Goods 75%
833920 51 All Goods 75%
843920 59 All Goods 75%
853920 61 All Goods 75%
863920 62 All Goods 75%
873920 63 All Goods 75%
883920 69 All Goods 50%
893920 71 All Goods 50%
903920 73 All Goods 75%
S.No
Chapter, heading, sub-heading
or tariff item of the First Schedule
Description of goods
Extent of tariff concession
(percentage of applied rate of
duty)
(1) (2) (3) (4)
913920 79 All Goods 75%
923920 91 All Goods 75%
933920 92 All Goods 75%
943920 93 All Goods 75%
953920 94 All Goods 75%
963920 99 All Goods 50%
973921 11 00 All Goods 75%
983921 12 00 All Goods 75%
993921 13 All Goods 75%
1003921 14 00 All Goods 75%
1013921 19 00 All Goods 75%
1023921 90 All Goods 75%
1033922 10 00 Baths, shower-baths and wash-basins 50%
1043922 20 00 All Goods 50%
1053922 90 00 All Goods 50%
1063923 10 All Goods 75%
1073923 21 00 All Goods 75%
1083923 29 All Goods 75%
1093923 30 All Goods 75%
1103923 40 00 All Goods 75%
1113923 50 All Goods 75%
1123923 90 All Goods 75%
1133924 10 All Goods 75%
1143924 90 All Goods 75%
1153925 10 00 All Goods 75%
1163925 20 00 All Goods 75%
1173925 30 00 All Goods 75%
1183925 90 All Goods 75%
1193926 10 All Goods 75%
1203926 20 All Goods 75%
1213926 30 All Goods 75%
1223926 40 Bangles, beads of plastic and imitation jewellery 75%
1233926 90 All Goods 75%
1244003 00 00 All Goods 50%
1254004 00 00 All Goods 50%
1264005 10 00 All Goods 50%
1274005 20 All Goods 50%
1284005 99 All Goods 50%
1294006 10 00 All Goods 75%
1304006 90 All Goods 75%
1314007 00 All Goods 75%
1324008 11 All Goods 75%
1334008 19 All Goods 75%
1344008 21 All Goods 75%
1354008 29 All Goods 75%
1364012 90 All Goods 50%
1374016 10 00 All Goods 50%
1384016 92 00 All Goods 50%
1394016 93 All Goods 75%
1404016 95 All Goods 75%
1414016 99 All Goods 50%
1424017 00 All Goods 50%
1434808 10 00 All Goods 75%
1444809 90 00 Carbon or similar copying paper 50%
1454811 10 00
All goods other than other than floor coverings on a
base of paper or of paperboard, whether or not cut to
size
50%
1464811 41 00 All Goods 50%
1474811 49 00 All Goods 50%
148
4817 10 00
All Goods 50%
S.No
Chapter, heading, sub-heading
or tariff item of the First Schedule
Description of goods
Extent of tariff concession
(percentage of applied rate of
duty)
(1) (2) (3) (4)
1494817 20 00 All Goods 50%
1504817 30 All Goods 50%
1514821 90 All Goods 50%
1524901 All Goods 75%
1535001 00 00 All Goods 50%
1545002 00 All Goods 50%
1555003 00 All Goods 50%
1565004 00 All Goods 50%
1575005 00 All Goods 50%
1585006 00 All Goods 50%
1595007 10 00 All Goods 50%
1605007 90 00 All Goods 50%
1616101 90 All goods other than of wool or fine animal hair 75%
1626102 10 00 All Goods 75%
1636102 90 All Goods 75%
1646103 10 All Goods of wool or fine animal hair 75%
1656103 29 All Goods 75%
1666103 31 00 All Goods 75%
1676103 39 All Goods 75%
1686103 41 00 All Goods 75%
1696103 49 All Goods 75%
1706104 19 Of wool or of fine animal hair 75%
1716104 29 All Goods 75%
1726104 31 00 All Goods 75%
1736104 39 All Goods 75%
1746104 61 00 All Goods 75%
1756104 69 All Goods 75%
1766106 90 All Goods 75%
1776107 19 All Goods 75%
1786107 29 All Goods 75%
1796108 19 All Goods 75%
1806110 11 All Goods 75%
1816111 90 Of wool or of fine animal hair 75%
1826114 90 Of wool or of fine animal hair 75%
1836115 94 00 All Goods 75%
1846203 29 00 Of wool or of fine animal hair 75%
1856204 21 00 All Goods 75%
1866205 90 Of wool or of fine animal hair 75%
1876211 39 00 Of wool or of fine animal hair 75%
1886211 41 00 All Goods 75%
1896213 90 Of silk or silk waste 75%
1906401 10 All Goods 75%
1916401 92 All Goods 75%
1926401 99 All Goods 75%
1936402 12 All Goods 75%
1946402 19 All Goods 100%
1956402 99
Other footwear, incorporating a protective metal toe-
cap
75%
1966402 91 All Goods 75%
1976403 12 00 All Goods 75%
1986403 19 All Goods 75%
1996403 91 or 6403 99
Footwear made on a base platform of wood, not having
an inner sole or protective metal toe-cap
75%
2006403 40 00 All Goods 75%
2016404 11 All Goods 75%
2026404 19 All Goods 100%
2036405 20 00 All Goods 75%
2046405 90 00 All Goods 100%
2056802 21 All Goods 50%
2066810 11 10 All Goods 50%
2076901 00 Bricks/blocks/tiles 75%
S.No
Chapter, heading, sub-heading
or tariff item of the First Schedule
Description of goods
Extent of tariff concession
(percentage of applied rate of
duty)
(1) (2) (3) (4)
2087010 10 00 All Goods 50%
2097013 28 00 or 7013 37 00 All Goods 50%
2107213 10 All Goods 50%
2117213 20 All Goods 50%
2127213 91 All Goods 50%
2137213 99 All Goods 50%
2147214 10 All Goods 50%
2157214 20 All Goods 50%
2167214 30 00 All Goods 50%
2177214 91 All Goods 50%
2187217 20 All Goods 50%
2197315 82 00 All Goods 75%
2207318 14 00 All Goods 75%
2217318 19 00 All Goods 75%
2227403 11 00 All Goods 50%
2237403 12 00 All Goods 50%
2247403 13 00 All Goods 50%
2257407 10 All Goods 50%
2267408 11 All Goods 50%
2277408 19 All Goods 50%
2287608 10 00 All Goods 50%
2298414 30 00 All Goods 50%
2308414 51 All Goods 75%
2318418 21 00 All Goods 50%
2328428 10 All Goods 50%
2338450 11 00 All Goods 50%
2348501 10 Micro and AC Motor 50%
2358501 20 00 All Goods 50%
2368501 40 10 All Goods 50%
2378501 52
Electric Motor 1 HP to 10 HP - AC - excluding special
types
50%
2388504 40 All Goods 75%
2398504 90 All Goods 75%
2408509 40 All Goods 75%
2418516 10 00
Storage water heaters/geysers upto 100 litres capacity/
upto 3 KW
75%
2428516 29 00 All Goods 75%
2438516 40 00 Electric Irons - other than steam irons 75%
2448516 60 00 All Goods 75%
2458528 71 00 or 8528 72 Colour TVs - Set Top Box (Satellite Receivers) 75%
2468536 20 All Goods 75%
2478536 30 00 Voltage stabilisers - domestic type 75%
2488537 10 00 All Goods 75%
2498537 20 00 All Goods 75%
2508539 29 All Goods 75%
2518539 31 All Goods 75%
2528544 11 All Goods 75%
2538544 19 Insulated plastic and rubber Wires - domestic types 75%
2548544 20 All Goods 75%
2558544 49 All goods for voltage not exceeding 80V 75%
2569028 30 All Goods 75%
2579030 33 All Goods 75%
2589404 21 All Goods 75%
2599603 10 00 Hill grass/broom 75%
S.No
Chapter, heading, sub-heading
or tariff item of the First Schedule
Description of goods
Extent of tariff concession
(percentage of applied rate of
duty)
(1) (2) (3) (4)
APPENDIX
S. No. Country
(1) (2)
1.People's Republic of Bangladesh
2.Kingdom of Bhutan
3.Republic of Maldives
4.Nepal
[F.No. 354/42/2002-TRU]
(S.Bajaj)
Under Secretary to the Government of India
