Exemption to specified goods when imported from Nepal - 03/97 - Customs -Tariff

Superseded vide Notification No. 85/98-Customs dated 05-11-1998 Exemption to specified goods when imported from Nepal Notification No. 3/97-Cus. Dated 16-1-1997 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the said Act) 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 the Annexure below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the specified goods ) when imported into India from Nepal : (a) in the case of first clearances of the specified goods by a manufacturer in Nepal, upto an aggregate value not exceeding rupees thirty lakhs from the whole of the duty of customs leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as additional customs duty); (b) in the case of clearances, being the clearances of the specified goods of an aggregate value not exceeding rupees twenty lakhs, immediately following the said clearances of the value specified in clause (a) from so much of the additional customs duty leviable thereon as is equivalent to an amount calculated at the rate of ten per cent ad valorem; and (c) in the case of clearances, being the clearances of the specified goods of an aggregate value not exceeding rupees twenty-five lakhs, immediately following the said clearances of the value specified in clause (b) under this clause, from so much of the additional customs duty leviable thereon as is equivalent to an amount calculated at the rate of five per cent ad valorem : Provided that the amount of the additional customs duty payable on the specified goods under clause (b) or clause (c) shall not be less than an amount calculated at the rate of five per cent ad valorem : Provided further that the aggregate value of the specified goods in terms of clauses (a), (b) and (c) taken together shall not exceed rupees seventy-five lakhs. 2. The aggregate value of clearances of the specified goods in a financial year - (a) by a manufacturer in Nepal from one or more factories in Nepal; or (b) from a factory in Nepal by one or more manufacturers in Nepal - under clauses (a), (b) and (c) of paragraph 1 shall not exceed rupees thirty lakhs, rupees twenty lakhs and rupees twenty-five lakhs, respectively. 3. Nothing contained in this notification shall apply, if the aggregate value of clearances of all goods - (a) by a manufacturer in Nepal, from one or more factories in Nepal; or (b) from any factory in Nepal, by one or more manufacturers in Nepal; had exceeded rupees three hundred lakhs in the preceding financial year. 4. The exemption contained in this notification shall not apply to specified goods, bearing a brand name or trade name (registered or not) of a person other than the said manufacturer in Nepal. 5. The exemption contained in this notification shall be admissible to goods manufactured in Nepal and imported into India subject to a certificate, as appended to this notification, to be produced at the time of import duly signed by an authorised signatory on behalf of His Majesty's Government of Nepal. Explanation I : For the purpose of this notification, the expression Value means the price declared in the invoice of the manufacturer or factory, in terms of Indian Rupee, as indicated in the certificate appended to this notification. Explanations I : For the purpose of computing the aggregate value of clearances under this notification, the clearances of goods which are chargeable to Nil rate of additional customs duty or which are exempted from the whole of the additional customs duty leviable thereon by any other notification (not being a notification where exemption from the whole of additional customs duty leviable thereon is granted based upon the value or quantity of clearances made in the financial year) shall not be taken into account. Explanation III : For the purpose of computing the aggregate value of clearances under paragraphs 1, 2 and 3 the clearances of any specified goods, bearing a brand name or trade name (registered or not) of a person other than the manufacturer in Nepal, which are not eligible for grant of exemption in terms of provisions of paragraph 4 of this notification shall not be taken into account. Explanation IV : Where any specified goods (hereinafter referred to as inputs) are used for further manufacture of specified goods within the factory of production of inputs, the clearances of such inputs for such use shall not be taken into account for the purposes of calculating the aggregate value of clearances under this notification. Explanation V : For the purposes of determining the aggregate value of clearances under this notification, in respect of the specified goods, namely, sacks and bags made of polymers of ethylene or propylene, the value of clearances of strips of plastics used within the factory of production for weaving of fabrics or manufacture of the said sacks and bags shall not be taken into account. Explanation VI : Brand name or Trade name shall mean a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, lable, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication or the identity of that person. Explanation VII : For the purpose of this notification, where the specified goods manufactured by a manufacturer, bear a brand name or trade name (registered or not) of another manufacturer or trader, such specified goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader. Explanation VIII : For the purpose of this notification, the expression powered cycle or powered cycle-rickshaw means a mechanically propelled cycle or, as the case may be, mechanically propelled cycle-rickshaw, which may also be pedalled, if any necessity arises for so doing. CERTIFICATE FOR EXPORTS FROM NEPAL FOR CLAIMING CONCESSIONAL RATE OF CVD UNDER THE TREATY OF TRADE BETWEEN HIS MAJESTY'S GOVERNMENT OF NEPAL AND THE GOVERNMENT OF INDIA 1. Goods consigned from (exporter's business name, address) 2. Goods consigned to (Consignee's name, address) 3. Means of transport and route 4. Number and date of invoice 5. Description of goods 6. Value of the goods (in Indian Rupees) 7. Item Number (HS Tariff Heading No.) 8. Marks and number of packages 9. Gross weight or other quantity 10. Value of clearances (in Indian Rupees) by the manufacturing factories up to the date of invoice at Sr. No. 4 11. Value of clearances in the preceding financial year. 12. Declaration by the exporter. The undersigned hereby declares that the details furnished above are correct and that the goods specified herein are manufactured in Nepal. Date Place (Signature of Authorised Signatory) 13. Certification (i) The articles described in Invoice No.......................... dated................... have been manufactured in Nepal at a factory situated at ........................ (name of the place/district by M/s................................ (name of the company); (ii) The articles involve manufacturing activity in Nepal and that the manufacturing activity consists of converting....................... (major inputs) into ............... (output) through a process consisting of .............. (brief description of manufacturing process). (iii) The value of clearances effected by the manufacturer in the preceding financial year did not exceed the equivalent of Indian ₹ 300 lakhs - (a) by a manufacturer from one or more factories; or (b) from a factory by one or more manufacturers. (iv) The value of clearances including this consignment in respect of the Factory at Sl. No. 13(i) does not exceed the equivalent of Indian ₹ 30 lakhs/Indian rupees 50 lakhs/Indian rupees 75 lakhs (delete whichever is not applicable). (v) That the goods satisfy all the conditions laid down under Notification No. 3/97-Cus., dated 16-1-1997. For His Majesty's Government of Nepal Place date (Signature Stamp of Certifying Authority) ANNEXURE (1) All goods falling under heading No. 51.06, 51.07, 51.10 (other than woven fabrics of wool), 51.11 (other than woven fabrics of wool), 51.12, 52.05, 52.06, 53.01, 53.02, 53.04, 53.05, 53.08, (other than goods falling under sub-heading No. 5308.14), 53.11 (other than woven fabrics of remie), 54.01, 55.05, 55.08, 55.09, 55.10, 56.01, 56.02, 56.04, 56.07 (other than of jute), 56.08, 58.06, 58.07, 59.01, 59.06, 59.11, 63.01 (other than blankets of wool) or 63.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); (2) All goods falling under sub-heading No. 5105.30, 5105.40, 5108.00, 5109.00, 5204.00, 5402.32, 5402.39, 5403.00, 5605.00 (other than of man-made filaments), 5609.00, 5801.21, 5801.31, 5802.21, 5802.31, 5803.00, 5808.00, 5905.00, 5908.00, 5909.00, 5910.00, 6002.10, 6302.00, 6303.00, 6304.00, 6306.00 or 6307.00 of the said Schedule; (3) Rubber solution or vulcanizing solution; textile fabrics coated or laminated with preparations of low density polyethylene; powered cycles and powered cycle rickshaw side cars of motor cycles (including scooters); evaporate type of coolers and parts of such coolers; cigarette lighters; (4) Chewing tabacco and preparations containing chewing tobacco, other than those having a brand name, falling under heading No. 24.04, fabrics of cotton or man-made fibres falling under sub-heading No. 5802.51 or fabrics of cotton or man-made fibres, not subjected to any process, falling under heading No. 60.01 or 60.02 of the said Schedule; (5) All other goods specified in the said Schedule other than the following namely :- (i) all goods falling Chapter, 24, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61 or 62 of the said Schedule; (ii) all goods falling under heading No. 25.04, 33.04, 33.05, 36.05, 37.01, 37.02, 40.05, 72.06, 72.07, 72.18, 72.24, 84.71, 85.21, 85.28, 87.01, 87.02, 87.03, 87.04, 87.05, 87.06, 87.11, 91.01, 91.02 or 96.13 of the said Schedule; (iii) all goods falling under sub-heading 2101.10, 2101.20, 3307.10, 3307.20, 3307.30, 3307.90, 3703.10, 4006.10, 4008.21, or 9605.10 of the said Schedule; (iv) all goods falling under heading No. 2106.00 put up in unit containers and ordinarily intended for sale and bearing a brand name; sandal wood oil; strips of plastics intended for weaving of fabrics or sacks; polyurethane foam and articles of polyurethane foam; and refrigerating and airconditioning appliances and machinery and parts and accessories thereof falling under Chapter 84, 85 or 90 or the said Schedule.