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Effective rate of duty for inputs from Nepal
Notification No. 37 dated 23rd
July 1996
(As amended by notification nos. 99/96, Notification No. 124 dated 29th
September 2000, Notification No. 24 dated 1st March 2002)
This
notification has been supersessed by Customs Notification No. 40 dated 12th
April 2002.
In exercise of
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 goods specified in column (2) to the
Table below and falling within the First Schedule to the Customs Tariff Act,
1975 (51 of 1975) when imported into India from Nepal, from the whole of the
duty of customs leviable thereon under the First Schedule to the said Customs
Tariff Act and special additional duty leviable under section 3A of the said
Customs Tariff Act, subject to the conditions, if any, specified in the
corresponding entry in column (3) of the said Table.
Provided that the
exemption from special additional duty shall not be applicable in case of
imports of vanaspati, acrylic yarn and winding/insulated wires of copper.
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Item No.
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Description of
goods
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Conditions
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(1)
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(2)
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(3)
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A.
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The following
goods, namely: -
(1) Agricultural,
horticultural and forest produced 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) Artciles
produced by village artisans as are mainly used in villages;
(12) Yak tail;
(13) Akra
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If the goods are
wholly produced in Nepal
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B
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All manufactured
goods other than the following: -
(i) Alcoholic
Liquors or beverages and their concentrates, other than beer and Industrial
spirits.
(ii) Perfumes and
cosmetics with non-Nepalese or non-Indian Brand names.
(iii) Cigarettes
and Tobacco.
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If, -
(a) the said
goods are manufactured in Nepal; and
(b) the importer
produces a certificate of origin in the form
annexed to this notification duly certified by an agency designated by His
Majesty�s Government of Nepal, in respect of the consignment, to the
satisfaction of the Assistant Commissioner of Customs that such goods have
infact been manufactured in Nepal.
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ANNEXURE
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, address)
:
3. Means of
transport and route
:
4. Item number
(HS Traffic 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. Declaration by
the exporter
:
The undersigned
hereby declares that the details furnished above are correct, that the articles
are 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 and Date)
Signature of authorised signatory
10.
Certification:
It is certified that the articles herein referred to are
eligible for preferential treatment as per provisions of the Treaty of Trade
between His Majesty�s Government of Nepal and the Government of India. It is
further certified that:
1. The articles have been manufactured in Nepal at a
factory-situated at ____________ (name of place district) by M/s. _____________
(name of the company);
2. 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);
3. The above articles do not involve only assembly of
parts/ repacking operations;
4. The articles in
question are not products of third country origin
Chief Customs
Officer/ Under Secretary for His Majesty�s Government of Nepal
_______________
______________________________
(Place and Date)
Signature and stamp of Certifying Authority
Note: For the purpose of the above item No.4
the articles, which have undergone a manufacturing process in Nepal, will not be
treated as product of third country origin.
11. For official
use 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 Government of India.
_______________
______________________________
(Place)
Signature and seal of the Certifying Authority
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