Wait...
Search Global Export Import Trade Data
Recent Searches: No Recent Searches

Date: 01-09-1998
Notification No: CUSTOMS Notification No 236/1998
Issuing Authority: Indian Customs  
Type: Tariff
File No:
Subject: Developing Countries
Developing Countries

Notification No. 236 dated 1st September 1998 (As amended by notification no. 172 dated 17th September 1993, Notification No. 96 dated 22nd May 1995, Notification No. 101 dated 26th May 1995, Notification No. 166 dated 7th December 1995, Notification No. 175 dated 29th December 1995 (w.e.f. 01.01.96), Notification No. 4 dated 15th January 1996, Notification No. 19 dated 1st March 1997, Notification No. 106 dated 10th August 1999)

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 1 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 11 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 Asstt. 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 Annexure.

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 Customs Act, 1962 but not including the notification, 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-Customs, dated the 10th August, 1999.

 

S.No.

Description of goods

Chapter/ Heading No. in the First Schedule to the Customs Tariff Act, 1975(51 of 1975

Extent of tariff concession

Extent of

Special

Concession

 

(1)

(2)

(3)

(4)

(5)

 

1.

Copra

1203.00

15 per cent of standard rate

 

 

2.

Seed lac

1301.10

10 per cent of standard rate

 

 

3.

Gum Arabic

1301.20

30 per cent of standard rate

 

 

4.

Gum Damar

1301.90

10 per cent of standard rate

 

 

5.

Cane Molasses

1703.10

30 per cent of standard rate

 

 

6.

Other Molasses resulting from extraction or refining or sugar

1703.90

30 per cent of standard rate

 

 

7.

Silica Sand and Quartz Sand (other than metal bearing sands of Chapter 26)

2505.10

25 per cent of standard rate

 

 

8.

Natural sands of all kinds whether or not coloured, other than metal bearing sand and Chapter 26 (other than silica and quartz sand)

2505.90

25 per cent of standard rate

 

 

9.

Portland Cement (Gray)

2523.29

25 per cent of standard rate

 

 

10.

Antimony ore

2617.10

10 per cent of standard rate

 

 

11.

Phosphoric acid for use in manufacture of fertilizer.

2809.20

20 per cent of standard rate

 

 

12.

Phosphoric acid for use other than in manufacture of fertilizer

2809.20

20 per cent of standard rate

 

 

13.

Gelatin & Gelatin derivatives

3503.00

23 per cent of standard rate

 

 

14.

Calf leather - vegetable pre-tanned

4104.21

30 per cent of standard rate

50 Per cent of standard rate

 

15.

Calf leather -pre-tanned (other than vegetable pre-tanned)

4104.22

30 per cent of standard rate

50 Per cent of standard rate

 

16.

Calf leather, tanned or retanned but not further prepared

4104.29

30 per cent of standard rate

50 Per cent of standard rate

 

17.

 

Sheets of cord

4502.00

25 per cent of standard rate

 

 

18.

Cotton Yarn

5205.11 to 5205.48

30 per cent of standard rate

 

 

19.

Abaca fibre-raw

5305.21

10 per cent of standard rate

 

 

20.

Abaca fibre (other than raw)

5305.29

10 per cent of 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, Cr2O3

6902.10

30 per cent of standard rate

 

 

22.

Refractory bricks containing by weight singly or together more than 50% Alumine (AIO) or silica (SiO) or of a mixture or compound of these products.

6902.20

30 per cent of standard rate

 

 

23.

Other refractory bricks

6902.90

30 per cent of standard rate

 

 

24.

Aluminium foil of thickness not exceeding 0.2mm, rolled but not further worked (not backed)

7607.11

20 per cent of standard rate

 

 

25.

Aluminium foil of thickness not exceeding 0.2mm, other than rolled but not further worked (not backed)

7607.19

20 per cent of standard rate

 

 

26.

Tube and pipe fittings of aluminium

7609.00

15 per cent of standard rate

 

 

27.

Aluminium reservoirs, drums, cans, etc. of a capacity exceeding 300 litres.

7611.00

15 per cent of standard rate

 

 

28.

Aluminium casks, drums, cans etc, of capacity not exceeding 300 litres excluding collapsible tubular containers.

7612.90

15 per cent of standard rate

 

 

29.

Mechanical Shovels and excavators (self-propelled with a 360 Deg. revolving super structure.

8429.52

20 per cent of standard rate

 

 

30.

Other mechanical shovels and excavators (self propelled

8429.59

20 per cent of standard rate

 

 

APPENDIX I

 

S. No.

Country

 

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

1.

Bangladesh

2.

United Rep of Tanzania

3.

Benin

4.

Guinea

5.

Haiti

6.

Mozambique

7.

Sudan

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 18-09-2025
Corrigendum
Corrigendum to Notification No. 9/2025 – Central Tax (Rate) dated 17.09.2025

Date: 17-09-2025
Notification No. 37/ 2025-Customs
Seeks to amend Notification No.19/2019-Customs dated 06.07.2019

Date: 17-09-2025
Notification No. 38/ 2025-Customs
Seeks to amend Notification No.29/2025-Customs dated 09.05.2025

Date: 17-09-2025
Notification No. 39/2025-Customs
Seeks to amend Notification No.50/2017-Customs, dated 30.06.2017

Date: 17-09-2025
NOTIFICATIONNo. 15/2025 – Central Tax
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.

Date: 17-09-2025
NOTIFICATION No. 16/2025–Central Tax
Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force.

Date: 17-09-2025
Notification No. 12/2025-Central Tax (Rate)
Seeks to amend Notification No. 8/2018- Central Tax (Rate) dated 25.01.2018.

Date: 17-09-2025
NOTIFICATION No. 14/2025 – Central Tax
Seeks to notify category of persons under section 54(6).

Date: 15-09-2025
Notification No. 56/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils,Brass Scrap, Areca Nut, Gold and Silver

Date: 08-09-2025
Notification No. 53/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver



Exim Guru Copyright © 1999-2025 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o InfodriveIndia Pvt Ltd
F-19, Pocket F, Okhla Phase-I
Okhla Industrial Area
New Delhi - 110020, India
Phone : 011 - 40703001