Indian ITC-HS · Tariff Item (8-digit)

HSN Code 07149090

- Other __ Fresh garlic falling under tariff item 0703 20 00 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported by the National Consumer Co-operative Federation and the Madhya Pradesh State Co-operative marketing Federation under an import licence issued by the Central Government and cleared after the 15th day of January, 2003 is exempted from so much of the duty of Customs as is in excess of thirty per cent. ad valorem. [vide sec. 56 read with Third Schedule to the Finance Act, 2011 (8 of 2011)] [Notifn. No.40/2020-Cus., dt.28.10.20] As rescinded by 04/01.02.2022 Exemption to goods specified in Col. (3) of the Table: [Notifn. No. 11/21-Cus., dt.1.2.21 as amended by 18/21, 26/21, 38/21, 42/21, 27/22, 53/22, 60/22, 42/23, 45/23, 51/23, 05/24, 11/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on 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 below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table, from so much of the Agriculture Infrastructure and Development Cess leviable thereon under the said section of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in column (4) of the said Table. Table __ S.No. Chapter or Description of goods Rate heading or subheading or tariff item of the First Schedule __ (1) (2) (3) (4) __ 1. 0713 10 All goods 40% 2. 0713 20 10 All goods 30% 3. 0713 20 20 All goods 1[Nil] 4. 0713 20 90 Chick Peas (Garbanzos) 50% 5. 0713 40 00 Lentil (Mosur) 10% 6. 0808 10 00 All goods 35% 7. 1511 10 00** Crude Palm Oil 25% 8. 1507 10 00, All goods 35% 1512 11 10 9. 2204, 2205, All goods 100% 2206, 2208* 4[9. 2204, 2205, All goods 100%] 2206, 2208 (other than (other than bourbon whiskey) tariff item 2208 30 11 and 2208 30 91) 5[9A. 2515 11 00, 2515 12 All goods 20% 9B. 2516 11 00, 2516 12 00 All goods 20%] 6[9C. 2208 30 11, 2208 30 91 Bourbon whiskey 50%] 10. 2701, 2702, All goods Nil 2703 1 Substituted by Notification No. 20/2025 - Customs, dated 27.03.2025 w.e.f. 01.04.2025. 2 Substituted by Notification No. 43/2024, dated 12.09.2024. 3 Substituted by Notification No. 43/2024, dated 12.09.2024. 4 Inserted by Notification No. 14/2025 - Customs, dated 13.02.2025. 5 Inserted by Notification No. 06/2025 - Customs, dated 01.02.2025 w.e.f. 02.02.2025. 6 Inserted by Notification No. 14/2025 - Customs, dated 13.02.2025. 10A Omitted 10AA 2711 12 00 Liquified Propane Nil 2711 13 00 Liquified Butane 10B 27111910, 27111920, All goods Nil 27111990 11. 3102 10 10, All goods 5% 3102 10 90, 3102 30 00 12. 31 Muriate of potash, for use as manure 5% or for the production of complex fertilisers 13. 3105 30 00 Diammonium phosphate, for use as 5% manure or for the production of complex fertilisers 13A. 4011 30 00 All goods covered under S. No. 280A of the of 0.5% the Table in Notification No. 50/2017-Customs dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E) dated the 30th June, 2017 7[13AA. 3406 Candles, tapers and the like 7.5% 14. 5201 All goods 5% (other than 5201 00 25) (Other than goods of staple length exceeding 32.0 mm ) 8[14A. 6401, 6402, All goods 18.5% 6403, 6404 or 6405 14B. 6802 10 00, 6802 21 10, Marble slab 20%] 6802 21 20, 6802 21 90, 6802 91 00 or 6802 92 00 15. omitted 15A. 7110 Goods, other than the following: - 91.4% (a) Platinum and Palladium for use in the manufacture of: - (i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843; (ii) all goods falling under sub-heading 3815 12; (iii) catalytic convertors falling under tariff item 8421 32 00; Provided that, the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022; (b) Rhodium 15B. 71 The following goods, namely: - 100.35% 7 Inserted by Notification No. 06/2025 - Customs, dated 01.02.2025 w.e.f. 02.02.2025. 8 Inserted by Notification No. 06/2025 - Customs, dated 01.02.2025 w.e.f. 02.02.2025. 9 Substituted by Notification No. 32/2024, Dated- 23.0702024. 10 Substituted by Notification No. 32/2024, Dated- 23.0702024. (a) Silver dore bar, having silver content not exceeding 95% (b) Gold dore bar, having gold content not exceeding 95% Provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022: Provided further that (a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above; (b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced; (c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar; (d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and (e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above. 15C. 71(except 7106, All goods covered under S. Nos.356 110.35% 7108) and 357 of the notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30th June, 2017. 15D. 7106, 7108, 98 The following goods (other than 121% those mentioned at Sl. Nos. 15B and 15C), namely: - (a) Silver (b) Gold 15E. 7112 Spent catalyst or ash containing precious metals 130.35% 11 Substituted by Notification No. 32/2024, Dated- 23.0702024. 12 Substituted by Notification No. 32/2024, Dated- 23.0702024. 13 Substituted by Notification No. 32/2024, Dated- 23.0702024. 14[15F. 7113 i) Gold findings; 151% ii) Silver findings; 1% iii) Platinum findings. 1.4% Explanation. - For the purposes of this entry, gold, silver or platinum findings mean a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place.] 15G. 7118 Coins of precious metals 161% 16. 7108 or 98 Gold, including gold dore 2.5% 16A. 8802 20 00, All goods covered under S. No. 0.5% 8802 30 00, 543A of the Table in Notification 8802 40 00 No. 50/2017-Customs dated the 30th June, 2017, published in the Gazette of India vide no G.S.R. 785(E) dated the 30th June, 2017. 17[16AA. 8541 42 00 All goods other than goods on which exemption from 7.5% basic customs duty is claimed and allowed under S. No. 38A of the notification No. 24/2005- Customs, dated the 1st March, 2005, published in the Gazette of India 18[16B. 8903 All goods 7.5% 16C. 9028 30 10 All goods other than goods covered under S. No. 581A 7.5% of the Notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30th June, 2017 16D. 9401, 9403, All goods 5% 9404, 9405 16E. 9503 00 91 All goods covered under S. No. 591 of the Table in 7.5% notification No. 50/2017-Customs dated the 30th June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30thJune, 2017 16F. 9503 00 91 All goods other than goods covered under S. No. 591 of 20% the Table in notification No. 50/2017-Customs dated the 30th June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30th June, 2017 16G. 9802 00 00 All goods other than goods covered under S. No. 606 A 70% of the Notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30th June, 2017] 17. Any Chapter All goods other than goods mentioned Nil against serial numbers 1 to 19[16G] above. 14 Inserted by Notification No. 06/2025 - Customs, dated 01.02.2025 w.e.f. 02.02.2025. 15 Substituted by Notification No. 32/2024, Dated- 23.0702024. 16 Substituted by Notification No. 32/2024, Dated- 23.0702024. 17 Inserted by Notification No. 06/2025 - Customs, dated 01.02.2025 w.e.f. 02.02.2025. 18 Inserted by Notification No. 06/2025 - Customs, dated 01.02.2025 w.e.f. 02.02.2025. 19 Substituted by Notification No. 06/2025 - Customs, dated 01.02.2025 w.e.f. 02.02.2025. 20[17A. Any Chapter All goods imported under Sl. Nos. 9A, 9B, 13AA, 13AB, Nil 14A,14B, 15F, 16AA, 16AB, 16AC, 16AD, 16AE, 16AF, 16AG, 16AH, 16AI, 16B, 16C, 16D, 16E, 16F or 16G, on which exemption from basic customs duty is claimed and allowed under the following notifications published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), below:- i. notification No. 28/1995-customs, dated the 16th March, 1995 vide number G.S.R. 157(E), dated the 16th March, 1995; ii. notification No. 85/1998-Customs, dated the 05th November, 1998 vide number G.S.R. 656(E), dated the 05th November, 1998; iii. notification No. 4/1999 -Customs, dated the 08th January, 1999 vide number G.S.R. 11(E), dated the 08th January, 1999; iv. notification No. 76/2003-Customs, dated the 13th May, 2003 vide number G.S.R. 394(E), dated the 13th May, 2003; v. notification No. 85/2004-Customs, dated 31st August, 2004 vide number G.S.R. 560(E), dated the 31st August, 2004; vi. notification No. 73/2005-Customs, dated the 22nd July, 2005 vide number G.S.R. 498(E), dated the 22nd July, 2005; vii. notification No. 75/2005-Customs, dated the 22nd July, 2005 vide number G.S.R. 500(E), dated the 22nd July, 2005; viii. notification No. 151/2009-Customs, dated the 31st December, 2009 vide number G.S.R. 944(E), dated the 31st December, 2009; ix. notification No. 68/2012-Customs, dated the 31st December, 2012 vide number G.S.R. 953(E), dated the 31st December, 2012; x. notification No. 25/2021-Customs, dated the 31st March, 2021 vide number G.S.R. 241(E), dated the 31st March, 2021; xi. notification No. 62/2022-Customs, dated the 26th December, 2022 vide number G.S.R. 904(E), dated the 26th December, 2022;] 18. Any Chapter All goods on which exemption from Nil basic customs duty is claimed and allowed under the advance authorisation. 19. Any Chapter All goods on which exemption from Nil basic customs duty is claimed and allowed under the notifications, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), mentioned in the ANNEXURE. 20 Inserted by Notification No. 06/2025 - Customs, dated 01.02.2025 w.e.f. 02.02.2025. ANNEXUREANN ___________________________________________________________________________________S. No. Details of Notifications 1. Notification No. 74/2005-Customs, dated the 22nd July, 2005 vide number G.S.R.499(E), dated the 22nd July, 2005. 2. Notification No. 10/2008-Customs, dated the 15th January, 2008 vide number G.S.R.33(E), dated the 15th January, 2008. 3. Notification No. 152/2009-Customs, dated the 31st December, 2009 vide number G.S.R. 943(E), dated the 31st December, 2009. 4. Notification No. 46/2011-Customs, dated the 1st June, 2011 vide number G.S.R.423(E), dated the 1st June, 2011. 5. Notification No. 53/2011-Customs, dated the 1st July, 2011 vide number G.S.R.499(E), dated the 1st July, 2011. 6. Notification No. 69/2011-Customs, dated the 29th July, 2011 vide number G.S.R.593(E), dated the 29th July, 2011. 7. Notification No. 52/2003-Customs, dated the 31st March, 2003 vide number G.S.R.274(E), dated the 31st March, 2003. 8. Notification No. 3/57-Customs, dated the 8th January, 1957 vide number G.S.R.98 (E), dated the 08th January, 1957. 9**. Notification No. 99/2011-Customs, dated the 9th November, 2011 vide number G.S.R.801(E), dated the 9th November, 2011. 10. Notification No. 56/2000-Customs, dated the 5 th May, 2000 vide number G.S.R. 399 (E), dated the 5th May, 2000. 11. Notification No. 57/2000-Customs, dated the 8th May, 2000 vide number G.S.R. 413 (E), dated the 8th May, 2000. 21[12. Notification No. 33/1935-Customs, dated the 22nd June,1935 13. Notification No. 174/1966-Customs, dated the 24th September, 1966 vide number G.S.R.1476(E), dated the 24th 1966 14. Notification No. 80/1970-Customs, dated the 29th August, 1970 vide number G.S.R.1246(E), dated the 29th August, 1970 15. Notification No. 84/1971-Customs, dated the 11th September, 1971 vide number G.S.R.1334(E), dated the 11th September, 1971 16. Notification No. 46/1974-Customs, dated the 25th May, 1974 vide number G.S.R.503(E), dated the 25th May, 1974 17. Notification No. 296/1976-Customs, dated the 02nd August,1976 vide number G.S.R.665(E), dated the 22nd June,1935 18. Notification No. 241/1982-Customs, dated the 04th November, 1982 vide number G.S.R.661(E), dated the 04th November, 1982 19. Notification No. 326/1983-Customs, dated the 23rd December, 1983 vide number G.S.R.912(E), dated the 23rd December, 1983 20. Notification No. 207/1989-Customs, dated the 17th July, 1989 vide number G.S.R.702(E), dated the 17th July, 1989 21. Notification No. 157/1990-Customs, dated the 28th March, 1990 vide number G.S.R.405(E), dated the 28th March, 1990 22. Notification No. 160/92-Customs, dated the 20th April, 1992 vide number G.S.R.423(E), dated the 20th April, 1992 23. Notification No. 203/92-Customs, dated the 19th May, 1992 vide number G.S.R.536(E), dated the 19th May, 1992 24. Notification No. 204/92-Customs, dated the 19th May, 1992 vide number G.S.R.537(E), dated the 19th May, 1992 25. Notification No. 299/92-Customs, dated the 30th November, 1992 vide number G.S.R.900(E), dated the 30th November, 1992 26. Notification No. 307/92-Customs, dated the 28th December, 1992 vide number G.S.R.946(E), dated the 28th December, 1992 27. Notification No. 101/93-Customs, dated the 16th March, 1993 vide number G.S.R.284(E), dated the 16th March, 1993 28. Notification No. 104/93-Customs, dated the 16th March, 1993 vide number G.S.R.287(E), dated the 16th March, 1993 29. Notification No. 122/1993-Customs, dated the 14th May, 1993 vide number G.S.R.417(E), dated the 14th May, 1993 30. Notification No. 153/93-Customs, dated the 13th August, 1993 vide number G.S.R. 554(E), dated the 13th August, 1993 31. Notification No. 05/1994-Customs, dated the 18th January, 1994 vide number G.S.R.28(E), dated the 18th January, 1994 21 Inserted by Notification No. 06/2025- Customs, dated 01.02.2025 w.e.f. 02.02.2025. 32. Notification No. 104/1994-Customs, dated the 16th March, 1994 vide number G.S.R.319(E), dated the 16th March, 1994 33. Notification No. 128/1994-Customs, dated the 10th June, 1994 vide number G.S.R.506(E), dated the 10th June, 1994 34. Notification No. 134/1994-Customs, dated the 22nd June, 1994 vide number G.S.R.525(E), dated the 22nd June, 1994 35. Notification No. 146/1994-Customs, dated the 13th July, 1994 vide number G.S.R.575(E), dated the 13th July, 1994 36. Notification No. 147/94-Customs, dated the 13th July, 1994 vide number G.S.R.576(E), dated the 13th July, 1994 37. Notification No. 152/1994-Customs, dated the 13th July, 1994 vide number G.S.R.581(E), dated the 13th July, 1994 38. Notification No. 153/1994-Customs, dated the 13th July, 1994 vide number G.S.R.582(E), dated the 13th July, 1994 39. Notification No. 154/1994-Customs, dated the 13th July, 1994 vide number G.S.R.583(E), dated the 13th July, 1994 40. Notification No. 79/1995-Customs, dated the 31st March, 1995 vide number G.S.R.308(E), dated the 31st March, 1995 41. Notification No. 80/1995-Customs, dated the 31st March, 1995 vide number G.S.R.309(E), dated the 31st March, 1995 42. Notification No. 104/95-Customs, dated the 30th May, 1995 vide number G.S.R.458(E), dated the 30th May, 1995 43. Notification No. 106/95-Customs, dated the 02nd June, 1995 vide number G.S.R.475(E), dated the 02nd June, 1995 44. Notification No. 107/95-Customs, dated the 02nd June, 1995 vide number G.S.R.476(E), dated the 02nd June, 1995 45. Notification No. 110/95-Customs, dated the 05th June, 1995 vide number G.S.R.480(E), dated the 05th June, 1995 46. Notification No. 111/95-Customs, dated the 05th June, 1995 vide number G.S.R.481(E), dated the 05th June, 1995 47. Notification No. 130/95-Customs, dated the 28th August, 1995 vide number G.S.R.598(E), dated the 28th August, 1995 48. Notification No. 148/95-Customs, dated the 19th September, 1995 vide number G.S.R.657(E), dated the 19th September, 1995 49. Notification No. 149/95-Customs, dated the 19th September, 1995 vide number G.S.R.658(E), dated the 19th September, 1995 50. Notification No. 158/1995-Customs, dated the 14th November, 1995 vide number G.S.R.744(E), dated the 14th November, 1995 51. Notification No. 39/1996-Customs, dated the 23rd July, 1996 vide number G.S.R.291(E), dated the 23rd July, 1996 52. Notification No. 43/1996-Customs, dated the 23rd July, 1996 vide number G.S.R.295(E), dated the 23rd July, 1996 53. Notification No. 50/1996-Customs, dated the 23rd July, 1996 vide number G.S.R.302(E), dated the 23rd July, 1996 54. Notification No. 51/1996-Customs, dated the 23rd July, 1996 vide number G.S.R.303(E), dated the 23rd July, 1996 55. Notification No. 28/1997-Customs, dated the 01st April, 1997 vide number G.S.R.184(E), dated the 01st April, 1997 56. Notification No. 29/97-Customs, dated the 01st April, 1997 vide number G.S.R.185(E), dated the 01st April, 1997 57. Notification No. 30/97-Customs, dated the 01st April, 1997 vide number G.S.R.186(E), dated the 01st April, 1997 58. Notification No. 31/97-Customs, dated the 01st April, 1997 vide number G.S.R.187(E), dated the 01st April, 1997 59. Notification No. 32/1997-Customs, dated the 01st April, 1997 vide number G.S.R.188(E), dated the 01st April, 1997 60. Notification No. 34/97-Customs, dated the 07th April, 1997 vide number G.S.R.197(E), dated the 07th April, 1997 61. Notification No. 36/97-Customs, dated the 11th April, 1997 vide number G.S.R.216(E), dated the 11th April, 1997 62. Notification No. 84/1997-Customs, dated the 11th November, 1997 vide number G.S.R.645(E), dated the 11th November, 1997 63. Notification No. 25/1998-Customs, dated the 02nd June, 1998 vide number G.S.R.290(E), dated the 02nd June, 1998 64. Notification No. 77/1998-Customs, dated the 16th October, 1998 vide number G.S.R.623(E), dated the 16th October, 1998 65. Notification No. 25/1999-Customs, dated the 28th February, 1999 vide number G.S.R.161(E), dated the 28th February, 1999 66. Notification No. 41/1999-Customs, dated the 28th April, 1999 vide number G.S.R.289(E), dated the 28th April, 1999 67. Notification No. 42/1999-Customs, dated the 28th April, 1999 vide number G.S.R.290(E), dated the 28th April, 1999 68. Notification No. 48/1999-Customs, dated the 29th April, 1999 vide number G.S.R.299(E), dated the 29th April, 1999 69. Notification No. 48/2000-Customs, dated the 25th April, 2000 vide number G.S.R.349(E), dated the 25th April, 2000 70. Notification No. 49/2000-Customs, dated the 27th April, 2000 vide number G.S.R.365(E), dated the 27th April, 2000 71. Notification No. 50/2000-Customs, dated the 27th April, 2000 vide number G.S.R.366(E), dated the 27th April, 2000 72. Notification No. 51/2000-Customs, dated the 27th April, 2000 vide number G.S.R.367(E), dated the 27th April, 2000 73. Notification No. 56/2000-Customs, dated the 5th May, 2000 vide number G.S.R.399(E), dated the 5th May, 2000 74. Notification No. 57/2000-Customs, dated the 8th May, 2000 vide number G.S.R.413(E), dated the 8th May, 2000 75. Notification No. 25/2002-Customs, dated the 01st March, 2002 vide number G.S.R.122(E), dated the 01st March, 2002 76. Notification No. 43/2002-Customs, dated the 19th April, 2002 vide number G.S.R.292(E), dated the 19th April, 2002 77. Notification No. 44/2002-Customs, dated the 19th April, 2002 vide number G.S.R.293(E), dated the 19th April, 2002 78. Notification No. 45/2002-Customs, dated the 22nd April, 2002 vide number G.S.R.298(E), dated the 22nd April, 2002 79. Notification No. 46/2002-Customs, dated the 22nd April, 2002 vide number G.S.R.299(E), dated the 22nd April, 2002 80. Notification No. 47/2002-Customs, dated the 22nd April, 2002 vide number G.S.R.300(E), dated the 22nd April, 2002 81. Notification No. 60/2002-Customs, dated the 07th June,2002 vide number G.S.R.416(E), dated the 07th June,2002 82. Notification No. 52/2003-Customs, dated the 31st March, 2003 vide number G.S.R.274(E), dated the 31st March, 2003 83. Notification No. 53/2003-Customs, dated the 01st April, 2003 vide number G.S.R.277(E), dated the 01st April, 2003 84. Notification No. 54/2003-Customs, dated the 01st April, 2003 vide number G.S.R.278(E), dated the 01st April, 2003 85. Notification No. 55/2003-Customs, dated the 1st April, 2003 vide number G.S.R.279(E), dated the 1st April, 2003 86. Notification No. 56/2003-Customs, dated the 1st April, 2003 vide number G.S.R.280(E), dated the 1st April, 2003 87. Notification No. 121/2003-Customs, dated the 01st August, 2003 vide number G.S.R.623(E), dated the 01st August, 2003 88. Notification No. 90/2004-Customs, dated the 10th September, 2004 vide number G.S.R.603(E), dated the 10th September, 2004 89. Notification No. 91/2004-Customs, dated the 10th September, 2004 vide number G.S.R.604(E), dated the 10th September, 2004 90. Notification No. 92/2004-Customs, dated the 10th September, 2004 vide number G.S.R.605(E), dated the 10th September, 2004 91. Notification No. 93/2004-Customs, dated the 10th September, 2004 vide number G.S.R.606(E), dated the 10th September, 2004 92. Notification No. 94/2004-Customs, dated the 10th September, 2004 vide number G.S.R.607(E), dated the 10th September, 2004 93. Notification No. 97/2004-Customs, dated the 17th September, 2004 vide number G.S.R.620(E), dated the 17th September, 2004 94. Notification No. 24/2005-Customs, dated the 01st March, 2005 vide number G.S.R.122(E), dated the 01st March, 2005 95. Notification No. 25/2005-Customs, dated the 01st March, 2005 vide number G.S.R.123(E), dated the 01st March, 2005 96. Notification No. 32/2005-Customs, dated the 08th April, 2005 vide number G.S.R.222(E), dated the 08th April, 2005 97. Notification No. 41/2005-Customs, dated the 09th May, 2005 vide number G.S.R.282(E), dated the 09th May, 2005 98. Notification No. 81/2005-Customs, dated the 08th September, 2005 vide number G.S.R.569(E), dated the 08th 'September, 2005 99. Notification No. 89/2005-Customs, dated the 04th October, 2005 vide number G.S.R.324(E), dated the 04th October, 2005 100. Notification No. 40/2006-Customs, dated the 01st May, 2006 vide number G.S.R.260(E), dated the 01st May, 2006 101. Notification No. 73/2006-Customs, dated the 10th July, 2006 vide number G.S.R.408(E), dated the 10th July, 2006 102. Notification No. 90/2006-Customs, dated the 01st September, 2006 vide number G.S.R.528(E), dated the 01st September, 2006 103. Notification No. 91/2006-Customs, dated the 01st September, 2006 vide number G.S.R.529(E), dated the 01st September, 2006 104. Notification No. 53/2008-Customs, dated the 23rd April, 2008 vide number G.S.R.302(E), dated the 23rd April, 2008 105. Notification No. 64/2008-Customs, dated the 09th May, 2008 vide number G.S.R.349(E), dated the 09th May, 2008 106. Notification No. 136/2008-Customs, dated the 24th December, 2008 vide number G.S.R.878(E), dated the 24th December, 2008 107. Notification No. 14/2009-Customs, dated the 19th February, 2009 vide number G.S.R.103(E), dated the 19th February, 2009 108. Notification No. 90/2009-Customs, dated the 07th September, 2009 vide number G.S.R.644(E), dated the 07th September, 2009 109. Notification No. 91/2009-Customs, dated the 11th September, 2009 vide number G.S.R.657(E), dated the 11th September, 2009 110. Notification No. 92/2009-Customs, dated the 11th September, 2009 vide number G.S.R.658(E), dated the 11th September, 2009 111. Notification No. 93/2009-Customs, dated the 11th September, 2009 vide number G.S.R.659(E), dated the 11th September, 2009 112. Notification No. 94/2009-Customs, dated the 11th September, 2009 vide number G.S.R.660(E), dated the 11th September, 2009 113. Notification No. 95/2009-Customs, dated the 11th September, 2009 vide number G.S.R.661(E), dated the 11th September, 2009 114. Notification No. 96/2009-Customs, dated the 11th September, 2009 vide number G.S.R.662(E), dated the 11th September, 2009 115. Notification No. 97/2009-Customs, dated the 11th September, 2009 vide number G.S.R.663(E), dated the 11th September, 2009 116. Notification No. 98/2009-Customs, dated the 11th September, 2009 vide number G.S.R.664(E), dated the 11th September, 2009 117. Notification No. 99/2009-Customs, dated the 11th September, 2009 vide number G.S.R.665(E), dated the 11th September, 2009 118. Notification No. 100/2009-Customs, dated the 11th September, 2009 vide number G.S.R.666(E), dated the 11th September, 2009 119. Notification No. 101/2009-Customs, dated the 11th September, 2009 vide number G.S.R.667(E), dated the 11th September, 2009 120. Notification No. 102/2009-Customs, dated the 11th September, 2009 vide number G.S.R.668(E), dated the 11th September, 2009 121. Notification No. 103/2009-Customs, dated the 11th September, 2009 vide number G.S.R.669(E), dated the 11th September, 2009 122. Notification No. 104/2009-Customs, dated the 11th September, 2009 vide number G.S.R.670(E), dated the 11th September, 2009 123. Notification No. 112/2009-Customs, dated the 29th September, 2009 vide number G.S.R.710(E), dated the 29th September, 2009 124. Notification No. 130/2010-Customs, dated the 23rd December, 2010 vide number G.S.R.1008(E), dated the 23rd December, 2010 125. Notification No. 26/2011-Customs, dated the 01st March, 2011 vide number G.S.R.152(E), dated the 01st March, 2011 126. Notification No. 09/2012-Customs, dated the 09th March, 2012 vide number G.S.R.129(E), dated the 09th March, 2012 127. Notification No. 05/2013-Customs, dated the 18th February, 2013 vide number G.S.R.99(E), dated the 18th February, 2013 128. Notification No. 6/2013-Customs, dated the 18th February, 2013 vide number G.S.R.100(E), dated the 18th February, 2013 129. Notification No. 22/2013-Customs, dated the 18th April, 2013 vide number G.S.R.248(E), dated the 18th April, 2013 130. Notification No. 23/2013-Customs, dated the 18th April, 2013 vide number G.S.R.249(E), dated the 18th April, 2013 131. Notification No. 01/2014-Customs, dated the 17th January, 2014 vide number G.S.R.28(E), dated the 17th January, 2014 132. Notification No. 10/2014-Customs, dated the 12th May, 2014 vide number G.S.R.335(E), dated the 12th May, 2014 133. Notification No. 16/2015-Customs, dated the 01st April, 2015 vide number G.S.R.252(E), dated the 01st April, 2015 134. Notification No. 17/2015-Customs, dated the 01st April, 2015 vide number G.S.R.253(E), dated the 01st April, 2015 135. Notification No. 18/2015-Customs, dated the 01st April, 2015 vide number G.S.R.254(E), dated the 01st April, 2015 136. Notification No. 19/2015-Customs, dated the 01st April, 2015 vide number G.S.R.255(E), dated the 01st April, 2015 137. Notification No. 20/2015-Customs, dated the 01st April, 2015 vide number G.S.R.256(E), dated the 01st April, 2015 138. Notification No. 21/2015-Customs, dated the 01st April, 2015 vide number G.S.R.257(E), dated the 01st April, 2015 139. Notification No. 22/2015-Customs, dated the 01st April, 2015 vide number G.S.R.258(E), dated the 01st April, 2015 140. Notification No. 24/2015-Customs, dated the 01st April, 2015 vide number G.S.R.269(E), dated the 01st April, 2015 141. Notification No. 25/2015-Customs, dated the 01st April, 2015 vide number G.S.R.270(E), dated the 01st April, 2015 142. Notification No. 40/2015-Customs, dated the 21st July, 2015 vide number G.S.R.568(E), dated the 21st July, 2015 143. Notification No. 08/2016-Customs, dated the 05th February, 2016 vide number G.S.R.147(E), dated the 05th February, 2016 144. Notification No. 45/2016-Customs, dated the 13th August, 2016 vide number G.S.R.795(E), dated the 13th August, 2016 145. Notification No. 05/2017-Customs, dated the 02nd February, 2017 vide number G.S.R.89(E), dated the 02nd February, 2017 146. Notification No. 16/2017-Customs, dated the 20th April, 2017 vide number G.S.R.394(E), dated the 20th April, 2017 147. Notification No. 17/2017-Customs, dated the 21st April, 2017 vide number G.S.R.400(E), dated the 21st April, 2017 148. Notification No. 29/2017-Customs, dated the 30th June, 2017 vide number G.S.R.764(E), dated the 30th June, 2017 149. Notification No. 30/2017-Customs, dated the 30th June, 2017 vide number G.S.R.765(E), dated the 30th June, 2017 150. Notification No. 31/2017-Customs, dated the 30th June, 2017 vide number G.S.R.766(E), dated the 30th June, 2017 151. Notification No. 32/2017-Customs, dated the 30th June, 2017 vide number G.S.R.767(E), dated the 30th June, 2017 152. Notification No. 33/2017-Customs, dated the 30th June, 2017 vide number G.S.R.768(E), dated the 30th June, 2017 153. Notification No. 35/2017-Customs, dated the 30th June,2017 vide number G.S.R.770(E), dated the 30th June,2017 154. Notification No. 36/2017-Customs, dated the 30th June,2017 vide number G.S.R.771(E), dated the 30th June,2017 155. Notification No. 37/2017-Customs, dated the 30th June,2017 vide number G.S.R.772(E), dated the 30th June,2017 156. Notification No. 38/2017-Customs, dated the 30th June,2017 vide number G.S.R.773(E), dated the 30th June,2017 157. Notification No. 41/2017-Customs, dated the 30th June,2017 vide number G.S.R.776(E), dated the 30th June,2017 158. Notification No. 45/2017-Customs, dated the 30th June,2017 vide number G.S.R.780(E), dated the 30th June,2017 159. Notification No. 46/2017-Customs, dated the 30th June,2017 vide number G.S.R.781(E), dated the 30th June,2017 160. Notification No. 47/2017-Customs, dated the 30th June,2017 vide number G.S.R.782(E), dated the 30th June,2017 161. Notification No. 52/2017-Customs, dated the 30th June,2017 vide number G.S.R.787(E), dated the 30th June,2017 162. Notification No. 57/2017-Customs, dated the 30th June,2017 vide number G.S.R.798(E), dated the 30th June,2017 163. Notification No. 86/2017-Customs, dated the 14th November, 2017 vide number G.S.R.1404(E), dated the 14th November, 2017 164. Notification No. 04/2018-Customs, dated the 18th January, 2018 vide number G.S.R.42(E), dated the 18th January, 2018 165. Notification No. 19/2019-Customs, dated the 06th July, 2019 vide number G.S.R.476(E), dated the 06th July, 2019 166. Notification No. 13/2020-Customs, dated the 14th February, 2020 vide number G.S.R.119(E), dated the 14th February, 2020 167. Notification No. 38/2020-Customs, dated the 21st October, 2020 vide number G.S.R.657(E), dated the 21st October, 2020 168. Notification No. 11/2022-Customs, dated the 01st February, 2022 vide number G.S.R.85(E), dated the 01st February, 2022 169. Notification No. 12/2022-Customs, dated the 01st February, 2022 vide number G.S.R.86(E), dated the 01st February, 2022 170. Notification No. 13/2022-Customs, dated the 01st February, 2022 vide number G.S.R.87(E), dated the 01st February, 2022 171. Notification No. 57/2022-Customs, dated the 17th November, 2022 vide number G.S.R.822(E), dated the 17th November, 2022 172. Notification No. 21/2023-Customs, dated the 01st April, 2023 vide number G.S.R.254(E), dated the 01st April, 2023 173. Notification No. 22/2023-Customs, dated the 01st April, 2023 vide number G.S.R.255(E), dated the 01st April, 2023 174. Notification No. 23/2023-Customs, dated the 01st April, 2023 vide number G.S.R.256(E), dated the 01st April, 2023 175. Notification No. 24/2023-Customs, dated the 01st April, 2023 vide number G.S.R.257(E), dated the 01st April, 2023 176. Notification No. 25/2023-Customs, dated the 01st April, 2023 vide number G.S.R.258(E), dated the 01st April, 2023 177. Notification No. 26/2023-Customs, dated the 01st April, 2023 vide number G.S.R.259(E), dated the 01st April, 2023 178. Notification No. 27/2023-Customs, dated the 01st April, 2023 vide number G.S.R.260(E), dated the 01st April, 2023]. 2.This notification shall come into force on the 2nd February, 2021. Exemption to goods specified in Col. (3) of the Table: [Notifn. No. 64/23-Cus., dt.07.12.2023, 12/24, 23/24, 24/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling under the tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the 'Customs Tariff Act'), specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act and from the whole of the Agriculture Infrastructure and Development Cess "leviable thereon under the said section of the Finance Act, 2021 (13 of 2021), subject to the condition as specified in column (4) of the said Table, namely:- Table __ S.No. Table Description of goods Condition __ __ 1. 0713 10 10 Yellow Peas In respect of the said goods, the Bill of Lading is issued on or before 22[31st day of March, 2026] , 2024 (3) (4) __ 1. 0713 10 All goods 40%1. 07131010 22 Substituted by Notification No. 31/2025 - Customs, dated 30.05.2025. Yellow Peas 2. This notification shall come into force with effect from the 8th day of December, 2023, and shall remain in force up to and inclusive of the 31st day of March, 2024.