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 specified in column (3) of the Table hereto annexed and falling under the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column(2) of the said Table, 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, subject to the following conditions, namely:-
(1) the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs,as the case may be, in accordance with the Customs Tariff (Determination of Origin under the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000 published with the notification of the Government of India in the Ministry of Finance(Department of Revenue) No. 19 /2000-Customs (N.T), dated the 1st March, 2000 that the goods in respect of which the benefit of this exemption is claimed are of the origin of Sri Lanka;
(2) in respect of articles of apparel and clothing accessories specified in LIST 3 of the Table,-
(i) the exemption shall apply to a quantity of imports, not exceeding 8 million pieces, computed from the 1st day of January, in a calendar year,:
Provided that total quantity of imports shall not exceed 6 million pieces in respect of goods specified in column (2) against S.No.1 of LIST 3 of the said Table.
Provided further that the total quantity of imports shall not exceed 3 million pieces in respect of goods specified in column (2) against S.Nos. 3 to 212 of LIST 3 the said Table.
(ii) Omitted
(3) Omitted
(4) the importer follows the procedure as may be specified by the Government of India from time to time. Explanation: For the purposes of this notification,-
(A) "applied rate of duty" means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), with respect to the goods specified in the said Table, 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 (52 of 1962) but not including the notifications of the Government of India in the Ministry of Finance (Department of Revenue)Nos. 236/89-Customs, dated the 1st September, 1989, 105/99-Customs, dated the 10th August, 1999, 72/2005-Customs, dated the 22nd July, 2005, 67/2006-Customs, dated the 30th June 2006 and 68/2006-Customs, dated the 30th June 2006
(B) "calendar year" means the period starting from the 1st day of January and ending on the 31st day of December of the same year.
(C) in the case of goods specified at S.No.1 in LIST 3, the duty payable after applying the concession specified therein, will be as per the ad valorem rate or specific rate, whichever is higher.";
TABLE
(b)coconut coir falling under 5305
(a) yarn of nylon or other polyamides or polyesters, single, untwisted or with twist not exceeding 50 turns per metre; and
(b)goods falling under 5402 11 00, 5402 19, 5404 11 00, 5404 12 00, 5404 19
(a) goods falling under sub-heading 5607 90 (excluding twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics of jute or textile bast fibres of heading 5303; and
(b) goods falling under 5609
LIST-3
LIST-4 Omitted
LIST-5 - Omitted
ANNEXURE
LIST-1
LIST-1A
(b) carbon or similar copying paper falling under sub-heading 4809 90; (c) tarred, bituminised or asphalted paper and paperboard falling under 4811 10 00;
(d) coconut coir falling under 5305; (e) yarn of nylon or other polyamides or polyesters, single, untwisted or with twist not exceeding 50 turns per metre falling under heading 5402;
(f) 5607 90 (excluding jute or textile bast fibres of heading 5303);
(g) plastic or similar articles used as connectors for optical fibres, optical fibre bundles or cables and falling under 8536 70 00.
LIST - 2 - Omitted