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Concessional rate of Customs duty on specified goods manufactured by SSI units of Nepal when imported into India

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..... o.3/97-Customs dated the 16 th January, 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 .....

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..... pply to the total value of clearances mentioned against each of the serial numbers in the said Table, and not separately for each factory; (ii) where the specified goods are cleared by one or more manufacturers from a factory, 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 nam .....

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..... to say, a name or a mark, such as symbol, monogram label, 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 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 o .....

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..... dian rupees 50 lakhs/Indian rupees 100 lakhs (delete whichever is not applicable). (v) That the goods satisfy all the conditions laid down in Notification No. 85/98-Cus, dated 5-11-1998. For His Majesty's Government of Nepal (Signature Stamp of certifying authority) 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) .....

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..... Chapter 55 of the said Schedule except goods falling under Heading Nos.55.05, 55.08 and shoddy yarn manufactured from used or new rags falling under heading No.55.09 or 55.10; (xiv) all goods falling under Chapter 56 of the said Schedule except goods falling under Heading Nos.56.01, 56.02, 56.03, 56.04, 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 cot .....

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..... g upto 5 kilograms, falling under sub-heading No.7403.21, 7407.11, 7407.12, 7408.11, 7408.21, 74.09, copper circles, whether or not trimmed; (xxiv) aluminium circles, whether or not trimmed, falling under Chapter 76; (xxv) all goods falling under heading Nos. 8521, 8528 other than input or output units, whether or not containing storage units in the same housing (xxvi) refrigerating and airconditioning appliances and machinery and parts and accessories thereof falling under Chapter 84, 85 or 90; (xxvii) all goods falling under heading Nos.87.01, 87.02, 87.03, 87.04, 87.05, 87.06, and 87.11 (other than powered cycles and powered cycle rickshaw (powered cycle or powered rickshaw means a mechanically propelled cycle or, as the case .....

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