Notification No. 76/2003 - Customs
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 goods of the description as specified in column (3) of the Table below and falling under the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in the corresponding entry in column (2) of the said Table, when imported from the Transitional Islamic State of Afghanistan, 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 Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, in accordance with the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003, published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.33/2003-Customs (N.T.), dated the 13th May, 2003, that the goods are of the origin of the Transitional Islamic State of Afghanistan.
Explanation.- For the purposes of this notification the “applied rate of duty” means the standard rate of duty specified in the First Schedule to the said Customs Tariff Act, with respect to the goods specified in the said Table, read with any other exemption notification, for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act.
Table
| S. No. |
Chapter, heading, sub-heading or tariff item |
Description of goods |
Extent of concession (percentage of applied rate of duty) |
| (1) |
(2) |
(3) |
(4) |
| 1. |
0802 |
Almond thin shelled, almond hard shelled, almond shelled |
50% |
| 2. |
0802 31 00 |
Walnuts unshelled |
50% |
| 3. |
0802 32 00 |
Walnuts shelled |
50% |
| 4. |
0802 50 00 |
Pistachios closed shell, pistachios open shell, pistachios shelled (kernel) |
100% |
| 5. |
0804 20 |
Fig dried |
100% |
| 6. |
806 10 00 |
Grapes fresh, all types |
50% |
| 7. |
0806 20 |
Green raisins, green large, black raisins, red raisins, raisins golden, green raisins except large |
50% |
| 8. |
0807 19 00 |
Melon fresh |
100% |
| 9. |
0808 10 00 |
Apples fresh |
50% |
| 10. |
0809 10 00 |
Apricots fresh |
50% |
| 11. |
0810 90 10 |
Pomegranates |
50% |
| 12. |
0813 10 00 |
Dried apricots, dried apricots nuts |
50% |
| 13. |
0813 10 00 |
Apricots nuts, bitter unshelled; apricots bitter shelled |
50% |
| 14. |
0813 40 |
Plums dried, cherries sour dried |
50% |
| 15. |
0813 40 |
Mulberries dried, pine nuts toasted |
100% |
| 16. |
0909 10 |
Anise seeds |
50% |
| 17. |
0909 40 |
Caraway seeds, white, black, kajak |
50% |
| 18. |
1204 00 |
Linseeds |
50% |
| 19. |
1207 40 |
Sesame seeds |
50% |
| 20. |
1211 10 00 |
Liquorice roots |
50% |
| 21. |
1214 10 00 |
Alfalfa seeds |
50% |
| 22. |
1301 90 13 |
Asafoetida |
100% |
| 23. |
7103 10 |
Lapis lazuli, ruby, emerald (unworked) |
100% |
| 24. |
7103 91 00 |
Emeralds, ruby (otherwise worked) |
100% |
| 25 |
7103 99 |
Lapis lazuli (otherwise worked) |
100% |
V. Sivasubramanian
Deputy Secretary to the Government of India
F.No.354/129/2002-TRU