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cs50 2018 New
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 50/2018–Customs
New Delhi, the 30th June, 2018
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) and in supersession of the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 72/2005-Customs, dated the
22nd July, 2005, published in the Gazette of India, Extraordinary, vide number G.S.R.497( E),
dated the 22nd July, 2005, the Central Government, 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 No., Sub-heading No. 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, -
(a) in the case of goods specified in Part A of the said Table, when imported into India
from a country listed in APPENDIX I hereto annexed; or
(b) in the case of goods specified in Part B of the said Table, when imported into India
from a country listed in APPENDIX II hereto annexed,
from so much of that portion of the applied rate of duty of customs as is specified in the
corresponding entry in column (4) of the said 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 the country listed in the said
APPENDIX I or APPENDIX II, as the case may be, in accordance with the Customs Tariff
(Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976, published in
the notification of the Government of India in the Department of Revenue and Banking
(Revenue Wing) No. 430-Customs, dated the 1st November, 1976.
Explanation. - For the purposes of this notification, "applied rate of duty" means the standard
rate of duty specified in the First Schedule to the said Customs Tariff Act, 1975 in respect of
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), but not including the notifications of the Government of India in the
Ministry of Finance (Department of Revenue), Nos. 236/89-Customs, dated the 1st September,
1989 [G.S.R. 805 (E), dated the 1st September, 1989], 105/99-Customs dated the 10th August,
1999 [G.S.R. 582 (E), dated the 10th August, 1999], and 26/2000-Customs dated the 1st March
2000 [G.S.R. 178 (E), dated the 1st March, 2000].
Table
Extent of tariff
Chapter, Heading No.,
S. concession (percentage
Sub-Heading No., or tariff Description of goods
No. of applied rate of duty;
item
%)
Part A
(1) (2) (3) (4)
1.
0101 to 0102 All goods 40
2.
0104 All goods 40
3.
0106 11 to 0106 12 All goods 30
4.
0106 19 to 0106 32 All goods 30
5.
0106 39 to 0106 90 All goods 30
6.
0204 10 to 0204 43 All goods 30
7.
0205 to 0206 All goods 30
8.
0207 24 to 0207 42 All goods 40
9.
0207 51 to 0207 52 All goods 40
10.
0207 60 All goods 40
11.
0208 10 00 to 0208 90 10 All goods 40
12.
0301 11 to 0302 46 All goods 100
13.
0302 47 00 All goods 45
14.
0302 49 00 All goods 100
15.
0302 51 to 030252 All goods 45
16.
0302 53 to 0302 82 All goods 100
17.
0302 83 00 All goods 45
18.
0302 84 to 0302 92 All goods 100
Fish fins other than shark 100
19.
0302 99 10 fins; heads, tails and
maws(Other than fins,
heads tails and maws of
items under tariff
headings 03024700,
03025100, 03025200,
03028300)
Fish fins other than shark 45
fins; heads, tails and
20. maws of items under tariff
0302 99 10
headings 03024700,
03025100, 03025200,
03028300
Other edible fish 100
offal(Other than Other
21. edible fish offal of items
0302 99 90
under tariff headings
03024700, 03025100,
03025200, 03028300)
Other edible fish offal of 45
items under tariff
22.
0302 99 90 headings 03024700,
03025100, 03025200,
03028300)
23.
0303 11 to 0304 89 All goods 100
24.
0304 93 to 0304 95 All goods 100
25.
0305 to 0306 All goods 100
26.
0307 11 to 0307 31 All goods 40
27.
0307 32 00 All goods 45
28.
0307 39 10 All goods 40
29.
0307 39 90 All goods 45
30.
0307 42 10 All goods 40
31.
0307 42 20 to 0307 60 00 All goods 30
32. 0307 82 00 All goods
30
33. 0307 84 00 All goods
30
34. 0307 88 00 All goods
30
35. All goods
0307 91 to 0307 99 30
36. All goods
0403 30
37. All goods
0404 90 00 30
38. All goods
0408 30
39. All goods
0410 30
40. All goods 30
0501 00 to 0504 00
41.
0505 to 0506 All goods 40
42.
0507 90 10 to 0507 90 70 All goods 40
43.
0507 90 90 All goods 45
44.
0508 00 20, 0508 00 30 All goods 40
45.
0508 00 40 All goods 45
46.
0508 00 50 to 0510 00 99 All goods 40
47.
0511 10 00 All goods 30
48.
0511 91 10 to 0511 91 90 All goods 40
49.
0511 99 11 All goods 30
50.
0511 99 19 All goods 40
51.
0511 99 21, 0511 99 29 All goods 45
52.
0511 99 91 All goods 40
53.
0511 99 92, 0511 99 99 All goods 45
54.
0801 11 00 All goods 14
55.
0907 All goods 71
56.
0908 11 to 0908 22 All goods 14
57.
1209 21 00 to 1209 30 00 All goods 30
58.
1211 20 00 All goods 30
Coca leaf excluding
59.
1211 30 00 “chilled and “frozen” 45
products
60. 1211 30 00 Coca leaf “chilled and 40
“frozen”
1211 40 00 Poppy straw excluding 45
61.
“chilled and “frozen”
products
62. 1211 40 00 Poppy straw “chilled and 40
“frozen”
63. 1211 50 00 All goods 40
64.
1211 90 11 All goods 30
65.
1211 90 12 to 1211 90 25 All goods 45
66.
1211 90 26, 1211 90 29 All goods 40
67.
1211 90 31 to 1211 90 33 All goods 45
68.
1211 90 39 to 1211 90 43 All goods 40
69.
1211 90 44, 1211 90 45 All goods 45
70. 1211 90 46 All goods 40
71.
1211 90 47, 1211 90 48 All goods 45
72. All goods 40
1211 90 49
73.
1211 90 50, 1211 9060 All goods 45
74. All goods 40
12119070
75.
1211 90 80 to 1211 90 95 All goods 45
76. All goods 40
1211 90 96, 1211 90 99
77.
1212 21 to 1212 29 All goods 30
78.
1212 99 10, 1212 99 20 All goods 45
79. All goods 40
1212 99 90
80.
1213 00 to 1214 90 All goods 30
81.
1301 20 All goods 30
82. 1301 90 11 All goods 40
85.
1301 90 14 to 1301 90 18 All goods 45
86. All goods 40
1301 90 19 to 1301 90 29
87.
1301 90 31 to 1301 90 33 All goods 45
88. All goods 40
1301 90 34, 1301 90 39
89.
1301 90 41 to 1301 90 46 All goods 45
90. 1301 90 49 All goods 40
Part B
(1) (2) (3) (4)
1. 03 05 51 All goods 100
APPENDIX I
S. No. Country
(1) (2)
1. Bangladesh
2. People’s Republic of China
3. Republic of Korea
4. Sri Lanka
APPENDIX II
S. No. Country
(1) (2)
1. Bangladesh
2. Lao People's Democratic Republic
2. This notification shall come into force with effect from the 1st day of July, 2018.
[F.No.354/146/1997-TRU]