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of <h1>Notification exempts specific imports from Bangladesh, Korea, Sri Lanka under Bangkok Agreement from excess customs duty.</h1> The notification, issued under the Customs Act, 1962, exempts certain goods imported into India from Bangladesh, Republic of Korea, or Sri Lanka under the Bangkok Agreement from excess customs duty. The exemption applies to goods listed in the First Schedule of the Customs Tariff Act, 1975, provided the importer satisfies the Assistant Collector of Customs regarding compliance with the Customs Tariff Rules, 1976. The notification includes a detailed table specifying goods and applicable duty rates, with some goods receiving a complete exemption while others are subject to reduced ad valorem rates ranging from 5% to 45%. This notification was later superseded by Notification No. 72/05-Cus.
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