Exemptions to specified goods imported into India from Nepal - 37/96 - Customs -Tariff

Exemptions to specified goods imported into India from Nepal Notification No. 37/96-Cus. Dated 23-7-1996 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 goods specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from Nepal, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975, subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table. TABLE Item No. Description of goods Conditions (1) (2) (3) A. The following goods, namely :- If the goods are wholly produced in Nepal (1) Agricultural, horticultural and forest produce and minerals which have not undergone any processing; (2) Rice, pulses and flour; (3) Timber; (4) Jaggery (gur and shakkar); (5) Animals, birds and fish; (6) Bees, bees-wax and honey; (7) Raw wool, goat hair and bones as are used in the manufacture of bone-meal; (8) Milk, home-made products of milk and eggs; (9) Ghani-produced oil and oil-cakes; (10) Ayurvedic and herbal medicines; (11) Articles produced by village artisans as are mainly used in villages; (12) Yak tail; (13) Akra. B. The following manufactured goods, namely :- If, - (1) Sugar, cube sugar, biscuits, refined ghee, high boiled sweets, pasturised butter, chocolate pastry, coconut cakes, chewing gum, bubble gum, cheese balls (2) Pan masala that is to say, any preparation containing betel nuts and any one or more of other ingredients such as lime, katha (catechu), cardamom, copra, menthol and tobacco; (a) the goods are manufactured in Nepal and contain not less than fifty-five per cent of Nepalese materials or Nepalese and Indian materials; and (b) the importer produces evidence to the satisfaction of the Assistant Commissioner of Customs that the goods have, in fact, been manufactured in Nepal and contain not less than fifty-five per cent of Nepalese or Nepalese and Indian materials and that the material inputs of the goods have been duly certified by His Majesty's Government of Nepal and approved by the Government of India in each case. (3) Katha and cutch; (4) Ginger oil, ginger oleoresin, fruit jam, jelly, squash, lemon barley, vinegar, pineapple crush, rose syrup, khus syrup, tomato sauce, tomato ketchup or golden mist marmalade, packed in bottles; (5) Noodles and spaggheti; (6) Fruit juices or tomato juice, packed in bottles or cans made of soft steel plate with a coating of pure tin; (7) Pineapple slices or tomato puree, packed in cans made of soft steel plate with a coating of pure tin; (8) Pineaplle pulp, orange juice, orange extracts; (9) Rice bran, mama snacks (corn puff), wheat bran; (10) Laundry soap, toilet soap; (11) Terry towel and terry towel cloth; (12) Cattle and poultry feed, animal feeds; (13) Valerian absolute, lichen resinoid; (14) Mustard oil, salseed oil, rice bran oil, linseed oil, winter green oil, abies oil, artemisia oil, juniper oil, palmarosa oil, zanthoxylium oil, cintronella oil, jata mansi oil, valerian resioniod oil, eucalyptus oil, basil oil, chamomille oil, tagates oil, calamuc oil; (15) Sal seed extraction, rice-bran extraction, beladona extract; (16) Redried tobacco (non-processed), bidis; (17) Split crust (cow and buffalo), wet blue hides (cow and buffalo), wet blue split (cow and buffalo), wet blue chrome tanned goat skins, vegetable tanned buffalo sole leather, chrome upper and lining leather, leather board, hides and skins (processed and semi-processed); (18) Straw board, plywood, match splints, wood veneer, wooden articles and furniture, solid wood panel door, solid wood parquet, writing and printing papers; (19) Dead burnt magnesite, marble blocks, marble slabs, marble chips, magnesite, raw talc, ground talc (other than cosmetic grade), saw dust, slate, powdered lime, Ice blocks, resin, oil cakes; (20) Bricks, asbestos cement pipe; (21) Aluminium utensils, cast iron goods; (22) Jute manufactures - all sorts; (23) Chuni, bhusi, akara; (24) Handicrafts and handlooms; (25) Footwear and closed leather uppers; (26) Emery cloth, emery paper, sand paper, rosin, turpentine, dressed bristles, paint brushes, lead pencils; (27) Barbed wire, nails. C. All manufactured goods, other than the following :- (1) Alcoholic liquors or beverages and their concentrates, except industrial spirits; (2) Soft drinks, with non-Nepalese or non-Indian brand names; (3) Perfumes and cosmetics, with non-Nepalese or non-Indian brand names; (4) Cigarettes and tobacco; (5) Precious stones; (6) Synthetic or blended yarn and fabrics (unless the fibre or yarn is imported from India); (7) Zip fasteners. If, - (a) the said goods are manufactured in Nepal and contain Nepalese labour content, Nepalese material content, and Indian material content, the sum total of which, in terms of value, is not less than 50 per cent of the ex-factory price of the goods; and (b) the importer produces a certificate of origin in the form annexed to this notification, duly certified by His Majesty's Government of Nepal, in respect of the consignment being imported into India, to the satisfaction of the Assistant Commissioner of Customs, that such goods have been manufactured in Nepal and contain Nepalese labour content, Nepalese material content, and Indian material content, the sum total of which, in terms of value, is not less than 50 per cent of the ex-factory price of the goods. ANNEXURE FORM Certificate of origin for exports free of basic and auxillary duties under the treaty of trade between His Majesty's Government of Nepal and the Government of India Reference No. 1. Articles consigned from (Exporter's business name and address) : 2. Articles consigned to (Consignee's name and address) : 3. Means of transport and route : 4. Item No. (HS Tariff Line) : 5. Marks and number of packages : 6. Description of articles : 7. Gross weight or other quantity : 8. Number and date of invoice together with value : 9. Percentage of Nepalese and Indian content - (a) Nepalese material content : % (b) Nepalese labour content : % (c) Indian material content :_____% Total : _________% Note : The above percentage shall be calculated on the ex-factory value of the goods 10. Declaration by the exporter : The undersigned hereby declares that the details furnished above are correct, that the articles were produced in Nepal and that they comply with the Rules of Origin specified in the Treaty of Trade between His Majesty's Government of Nepal and Government of India. .................................... Place : (Signature of authorised signatory) Date : 11. Certification : It is hereby certified, on the basis of checks carried out, that the articles described above conform to the Rules of Origin specified in the Treaty of Trade between His Majesty's Government of Nepal and Government of India. Place : For His Majesty's Government of Nepal Date : .................................... (Signature and stamp of certifying authority) 12. For Official use of Indian Customs : The consignment has been examined and allowed to be imported into India as it complies with the Rules of Origin specified in the Treaty of Trade between His Majesty's Government of Nepal and the Government of India. ................................... Date : (Signature and Seal of the certifying authority) Place :