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Exemptions to specified goods imported into India from Nepal

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..... stoms 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 vil .....

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..... le 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), we .....

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..... 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 Nepa .....

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