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TMI BlogConcessional rate of Customs duty on specified goods manufactured by SSI units of Nepal when imported into IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... 1997, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in the Annexure below (hereinafter referred to as the specified goods) upto the value of clearances specified in column (2) of the Table below, (hereinafter referred to as the said Table) from so much of the duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table when imported into India from Nepal. TABLE S.NO. CLEARANCES RATE OF DUTY 1. First clearances upto an aggregate value not exceeding Indian rupees fifty lakh in a financial year. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the exemption shall apply to the total value of clearances mentioned against each of the serial numbers in the said Table and not separately for each manufacturer; (iii) the aggregate value of clearances of all goods by a manufacturer from one or more factories, or from a factory by one or more manufacturers, has not exceeded Indian 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. For the purpose of computing the aggregate value of clearances under this notification, the following clearances shall not be taken into account, namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of trade between such specified goods and the person using such name or mark with or without any indication or the identity of that person. Certificate for exports from Nepal for claiming concessional rate of Additional Duties of Customs 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) b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority) Place & date ANNEXURE 1. All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than the following, namely:- (i) all goods falling under heading No.21.06 and sub-heading Nos.2101.10 and 2101.20; (ii) all goods falling under Chapter 24 of the said Schedule (other than unbranded chewing tobacco and preparations containing chewing tobacco, falling under Heading No.24.04 of the said Schedule); (iii) all goods falling under heading No.25.04; (iv) sandalwood oil, all goods falling under heading Nos.33.04 and 33.05 and sub-heading Nos.3307.10, 3307.20, 3307.31, 3307.39, 3307.50 and 3307.90; (v) all goods falling under heading No.36.05; (vi) all goods falling under heading Nos.37.01, 37.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 56.05 (other than of man-made filaments), 56.07 (other than of jute), 56.08 and 56.09; (xv) all goods falling under Chapter 57 of the said Schedule; (xvi) all goods falling under Chapter 58 of the said Schedule except goods falling under Heading Nos.58.03, 58.06, 58.07, 58.08, uncut grey (un-processed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn falling under subheading No.5801.21, fabrics of cotton or man-made fibres falling under sub-heading No.5802.51, and unprocessed cotton terry towelling fabrics falling under sub-heading No.5802.21; (xvii) all goods falling under Chapter 59 of the said Schedule except goods falling under Heading Nos.59.01, 59.05, 59.06, 59.08, 59.09, 59.10, 59.11 and textile ..... X X X X Extracts X X X X X X X X Extracts X X X X
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