The exemption to goods when imported from Least Developed member-countries of SAARC under South Asian Free Trade Agreement (SAFTA). The exemption is subject to the fulfilment of Rules of Origin.

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.... 1962 (52 of 1962), and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 107/2008-Customs, dated the 6^th October, 2008 [G.S.R. 718 (E), dated the 6^th October, 2008],  except as respects things done or omitted to be done before such supersession, the Central Government, 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 hereto annexed and falling under the Chapter, heading, sub-heading or 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, when imported into India fro....

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.... 1701 12 00 All Goods 22 1701 91 00 All Goods 23 1701 99 All Goods 24 2002 90 00 Tomato concentrate 25 2008 60 00 All Goods 26 2008 91 00 All Goods 27 2008 99 All Goods 28 2009 50 00 All Goods 29 2309 90 All Goods 30 3003 90 11 All Goods 31 3004 10 All Goods 32 3004 20 All Goods 33 3204 11 All Goods 34 3204 12 Acid dyes and preparation based thereon 35 3204 13 All Goods 36 3204 14 All Goods 37 3204 16 All Goods 38 3204 17 Pigments 39 3204 19 All Goods 40 3206 49 Red Oxide 41 3301 19 10 Citronella Oil (java type) 42 3301 Other Essential oils 43 33....

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.... All Goods 89 3920 71 All Goods 90 3920 73 All Goods 91 3920 79 All Goods 92 3920 91 All Goods 93 3920 92 All Goods 94 3920 93 All Goods 95 3920 94 All Goods 96 3920 99 All Goods 97 3921 11 00 All Goods 98 3921 12 00 All Goods 99 3921 13 All Goods 100 3921 14 00 All Goods 101 3921 19 00 All Goods 102 3921 90 All Goods 103 3922 10 00 Baths, shower-baths and wash-basins 104 3922 20 00 All Goods 105 3922 90 00 All Goods 106 3923 10 All Goods 107 3923 21 00 All Goods 108 3923 29 All Goods 109 3923 30 All Goods 110 3923 40 00 All Goods 111 392....

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.... 153 5001 00 00 All Goods 154 5002 00 All Goods 155 5003 00 All Goods 156 5004 00 All Goods 157 5005 00 All Goods 158 5006 00 All Goods 159 5007 10 00 All Goods 160 500720 All Goods 161 5007 90 00 All Goods 162 6101 90 All goods other than of wool or fine animal hair 163 6102 10 00 All Goods 164 6102 90 All Goods 165 6103 10 All Goods of wool or fine animal hair 166 6103 29 All Goods 167 6103 31 00 All Goods 168 6103 39 All Goods 169 6103 41 00 All Goods 170 610342 Men's or Boy's Trousers 171 610343 Men's /Boy's Trousers, Overalls and Shorts - Knitted -Synthet....

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....ousers, Overalls and Shorts -Woven- Cotton 213 6204 21 00 All Goods 214 620413 All goods 215 620452 All goods 216 620462 Womens/Girls Trousers, Overalls and Shorts-Woven-Cotton 217 620520 Mens/Boys Shirts-Woven-Cotton 218 620530 Mens/Boys Shirts-Woven-Man-Made-Fibres 219 620590 All goods 220 6205 90 Of wool or of fine animal hair 221 620630 Womens/Girls Blouses, Shirts and Shirt-Blouses-Woven-Cotton 222 620721 All goods 223 620821 All goods 224 620920 All goods except hats 225 620930 All goods except hats 226 621040 All goods 227 621050 Sweaters, Sweat Shirts and Waist-Coats-Knitted-Cotton 228 621111 ....

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....7403 12 00 All Goods 270 7403 13 00 All Goods 271 7407 10 All Goods 272 7408 11 All Goods 273 7408 19 All Goods 274 7608 10 00 All Goods 275 8414 30 00 All Goods 276 8414 51 All Goods 277 8418 21 00 All Goods 278 8428 10 All Goods 279 8450 11 00 All Goods 280 8501 10 Micro and AC Motor 281 8501 20 00 All Goods 282 8501 40 10 All Goods 283 8501 52 Electric Motor 1 HP to 10 HP - AC - excluding special types 284 8504 40 All Goods 285 8504 90 All Goods 286 8509 40 All Goods 287 8516 10 00 Storage water heaters/geysers upto 100 litres capacity/ upto 3 KW 288 8516 29 00 All G....