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
V. Sivasubramanian Deputy Secretary to the Government of India
(amended by Notification No. 130/2006, No. 121/2011-Cus, dated 30-12-2011, No. 67/2016 - Dated 31-12-2016)