Notification No. 236/1989, Dated 1st Sept 1989

Preferential rate of duty for specified goods when imported from specified countries under Agreement of Global System of Trade Preferences

Dated 1-9-1989

               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 I 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 II 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 Assistant Commissioner of Customs or Deputy 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 Annexures.

        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 the Customs Act, 1962 but not including the notifications 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-Cusfoms, dated 10th of August, 1999.

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