CUSTOMS Notification No 50 of 2018 dated 30th June, 2018

 

 Notification no 50/2018 Customs date on 30th June, 2018

 

seeks to provide the tariff concession to the goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter. 

The extract of CUSTOMS Notification No. 50/2018- CUSTOMS is given below: 

Notification No. 50/2018-CUSTOMS

 

 

[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)

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 10 th 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

 

 

 

 

 

 

 

 

Chapter, Heading No.,

 

 

Extent of tariff

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

 

 

 

 

 

 

 

 

19.

 

 

 

Fish fins other than shark

100

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.

0302 99 10

maws of items under tariff

 

 

headings 03024700,

 

 

 

 

 

 

03025100, 03025200,

 

 

 

03028300

 

 

 

Other edible fish

100

 

 

offal(Other than Other

 

21.

0302 99 90

edible fish offal of items

 

 

under tariff headings

 

 

 

 

 

 

03024700, 03025100,

 

 

 

03025200, 03028300)

 

 

 

Other edible fish offal of

45

22.

 

items under tariff

 

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.

0307 91 to 0307 99

All goods

30

 

 

 

 

 

 

36.

0403

All goods

30

 

 

 

 

 

 

 

 

 

37.

0404 90 00

All goods

30

 

 

 

 

 

 

 

 

 

38.

0408

All goods

30

 

 

 

 

 

 

 

 

 

39.

0410

All goods

30

 

 

 

 

 

 

 

 

 

40.

0501 00 to 0504 00

All goods

30

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

59.

 

Coca leaf excluding

 

 

1211 30 00

“chilled and “frozen”

45

 

 

 

 

 

products

 

 

60.

1211 30 00

Coca leaf “chilled and

40

 

 

“frozen”

 

61.

1211 40 00

Poppy straw excluding

45

 

“chilled and “frozen”

 

 

 

 

 

 

products

 

62.

1211 40 00

Poppy straw “chilled and

40

 

 

“frozen”

 

63.

1211 50 00

All goods

40