GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 60/2011-Customs
New Delhi, 14th July, 2011
G.S.R. (E).- In exercise of the 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
the goods specified in column (2) of the Table annexed hereto when imported into
India from Bangladesh from the whole of the duty of customs leviable thereon
under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), subject
to the following conditions, namely:--
- the importer produces evidence to the satisfaction of the Assistant
Commissioner of Customs or Deputy Commissioner of Customs, as the case may be,
that such goods have, in fact, been locally produced in Bangladesh and are
imported into India through the land route from Balat or Kalaichar land customs
station for sale in Balat or Kalaichar border haats;
- this notification shall not apply to goods having an estimated total value
in excess of US$ 50, brought into India from such border haat by a person during
a day;
- this notification shall not be applicable to tobacco products or products
containing tobacco or alcohol.
Table
| S. No. |
Description of goods |
| (1) |
(2) |
| 1. |
Locally produced vegetables, food items, fruits,
spices |
| 2. |
Minor local forest produce, for example bamboo,
bamboo grass and broom stick but excluding timber |
| 3. |
Products of local cottage industry like gamcha, lungi |
| 4. |
Small locally produced agriculture household
implements, for example dao,
plough, axe, spade, chisel |
| 5. |
Locally produced garments, melamine products,
processed food items, fruit juice |
Explanation.- For the purposes of this notification, the term “locally produced”
shall mean produce of the concerned border district.
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
[F. No. 354/64/2010-TRU]