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“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), in supercession of the Notification of the Government of India in the Ministry of Finance (Department of Revenue), No.17/2002-Customs dated the 1st March 2001(GSR 116(E) dated the 1st March 2001), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in Col (3) of the Table below or Col (3) of the said Table read with the relevant list appended hereto, as the case may be, and falling with the Chapter, heading or sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in Col (2) of the said Table, when imported in India;
a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in Col (4) of the said Table
b) from so much of the additional duty leviable thereon under sub-section (1) of Section 3 of the said Customs Tariff Act, as is in excess of the rate specified in the corresponding entry in Col (5) of the said Table,
subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in Col (6) of the said Table.
| Sl No |
Chapter |
Description Goods |
Standard rate |
Additional duty rate |
Condition No. |
| 1 |
2 |
3 |
4 |
5 |
6 |
| 167 |
52 or any other Chapter |
- Fasteners
- Inlay cards
- Shoulder pads
- Buckles
- Eyelets
- Hooks and eyes
- Rivets
- Collar stays, collar patties, butterfly and other garment stays including plastic stays
- Fusible embroidery motifs or prints
- Laces
- Badges including embroidered badges
- Embroidery threads
- (m)Sewing thread
- Stones (other than precious and semi-precious)
- Sequin
- Tape, Elastic Tape and hook tape of width not exceeding 75 mm
- Velcro tape
- Cord and cord stopper
- Toggles
- Polywadding materials
|
Nil |
Nil |
21 |
| 168 |
52, 54, 55, 56, 58 or 59 |
Lining and inter-lining materials |
Nil |
Nil |
21 |
ANNEXURE
| Condition No. |
Condition |
| |
21 If, |
| a) |
the goods are imported by a manufacturer of textile garments or leather garments for use in the manufacture of textile garments or leather garments for export by that manufacturer and that the said manufacturer is registered with the Apparel Export Promotion Council or Council for Leather Exports, as the case may be ; |
| b) |
the total value of goods imported does not exceed 3% of the FOB value of textile garments or leather garments exported during the preceding financial year, however the value of lining and inter-lining materials imported should not exceed 2% of the said total value; |
| c) |
the importer
produces a certificate from the Apparel Export Promotion Council or
Council for Leather Exports, as the case may be, certifying the value of
exports made during the financial year mentioned in clause (b) above,
and also the value and quantity of goods already imported under this
notification during the current financial year ; |
| d) |
the importer
produces a certificate from Apparel Export Promotion Council or Council
for Leather Exports, as the case may be, certifying that the lining and
inter-lining materials shall not be put to any other use or sold in the
market except in the manufacture of textile garments or leather garments
; and |
| e) |
there is a doubt as to the use-ability of lining and inter-lining materials in relation to the export product, the Commissioner of Customs, for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use ; |
F No.334/1/2002-TRU
Sd/-
(T R Rustagi)
Joint Secretary to the Government of India
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