Indian ITC-HS · Tariff Item (8-digit)

HSN Code 10089090

- - other Exemption to goods specified in col.(3) of the tables: [Notfn No. 22/22 dt. 30.04.2022 as amended by 36/22, 43/22, 31/23, 36/23, 63/23, 21/24] 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, - (i) goods of the description as specified in column (3) of the TABLE I appended hereto and falling under the 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, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE; (ii) goods of the description as specified in column (3) of the TABLE II appended hereto and falling under the 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, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE; (iii) goods of the description specified in column (3) of the TABLE III appended below, and falling within the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ) quantity'), 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 as specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota tariff rate') and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the 'In-quota AIDC rate') , subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE, when imported into Republic of India from The United Arab Emirates: Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of The United Arab Emirates, in terms of rules as may be notified in this regard by the Central Government by publication in the Official Gazette of India read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. 2. This notification shall come into force with effect from the 1st day of May, 2022. 1["TABLE I S.No. Tariff Item Description BCD Rate in % (unless otherwise specified) 1. 01012100 All Goods 0 2. 01012910 All Goods 18 3. 01012990 All Goods 18 4. 01013010 All Goods 18 5. 01013020 All Goods 18 6. 01013090 All Goods 18 7. 01019030 All Goods 18 8. 01019090 All Goods 18 9. 01022110 All Goods 0 10. 01022120 All Goods 0 11. 01022910 All Goods 0 12. 01022990 All Goods 0 13. 01023100 All Goods 0 14. 01023900 All Goods 0 15. 01029010 All Goods 0 16. 01029090 All Goods 0 17. 01031000 All Goods 0 18. 01039100 All Goods 0 19. 01039200 All Goods 0 20. 01041010 All Goods 0 21. 01041090 All Goods 0 22. 01042000 All Goods 0 23. 01051100 All Goods 18 1 Substituted by Notification No. 21/2025 - Customs, dated 28.03.2025 w.e.f. 01.04.2025.