GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 116/2010-Customs
New Delhi dated the 1st November, 2010
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, being
satisfied that it is necessary in the public interest so to do, hereby exempts
Crude Petroleum oils and oils obtained from bituminous minerals falling under
the tariff item 27090000 of the First Schedule to the Customs Tariff Act, 1975
(51 of 1975), when imported into India from Brunei Darussalam, from so much of
the duty of customs leviable thereon as is in excess of the amount calculated at
the rate of 3% ad valorem:
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 Brunei Darussalam, in accordance with provisions of the Customs Tariff
[Determination of Origin of Goods under the Preferential Trade Agreement between
the Governments of Member States of the Association of Southeast Asian Nations
(ASEAN) and the Republic of India] Rules, 2009, published in the notification of
the Government of India in the Ministry of Finance (Department of Revenue),
No.
189/2009-Customs (N.T.), dated the 31st December 2009.
(Prashant Kumar)
Under Secretary to the Government of India
[F. No. 354/64/2003-TRU (Pt.I)]