Exemption to specified goods manufactured in Nepal and imported into India subject to specified conditions - 108/93 - Customs -Tariff

Exemption to specified goods manufactured in Nepal and imported into India subject to specified conditions Notification No. 108/93-Cus. Dated 31-3-1993 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 the goods manufactured in Nepal containing Nepalese labour content, Nepalese material content and Indian material content, the sum total of which, in terms of value, is not less than 50% of the ex-factory price of the goods 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 (51 of 1975): Provided that 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 Collector 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% of the ex-factory price of the goods : Provided further that exemption contained in this notification shall not apply to the following goods, namely :- 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. 2. This notification shall come into force on the 1st day of April, 1993. FORM CERTIFICATE OF ORIGIN FOR EXPORTS FREE OF BASIC AND AUXILIARY 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, address): 2. Articles consigned to (Consignee's name and address): 3. Means of transport and route : 4. Item Number (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: (i) Nepalese material content : % (ii) Nepalese labour content : % (iii) 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: