Goods imported into India from Japan 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 aforesaid Table is exempted - 69/2011-Customs - Customs -Tariff

Customs duty exemption for imports from Japan: excess duty waived subject to satisfactory proof of origin.

Goods imported from Japan listed in the appended Table are exempted from that portion of customs duty which exceeds the amount calculated at the rate shown in column (4) for the corresponding tariff entries; the exemption is available only if the importer proves to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Customs that the goods originate in Japan in terms of rules to be notified by the Central Government.