Zero Duty on All Goods except Liquor and Tobacco from LDCs under SAFTA

Ntfn 99 In exercise of the powers conferred
09.11.2011 by sub-section (1) of section 25 of the
(DoR) Customs Act, 1962 (52 of 1962), and in

supersession of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/2008-Customs, dated the 21^st April, 2008 [G.S.R. 297 (E), dated the 21^st April, 2008] and No. 85/2011-Customs dated 6^th September, 2011[G.S.R.662 (E), dated the 6^th September, 2011], except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in public interest so to do, hereby exempts all goods other than those mentioned in the ANNEXURE to this notification, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into 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 75/2006-Customs, (NT) dated the 30^th June,2006.

Annexure
S. No.	HS Code	Description
(1)	(2)	(3)
1	2203 to 2206	All goods
2	220710	All goods
3	2208	All goods
4	Chapter 24	All goods

Appendix
S. No.	Country
(1)	(2)
1.	People’s Republic of Bangladesh
2.	Kingdom of Bhutan
3.	Republic of Maldives
4.	Nepal
5.	Islamic Republic of Afghanistan

[F.No. 354/42/2002-TRU (Pt.)]