9911796707
TMI BlogExemption to specified goods when imported from NepalX X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear. 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 notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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