NOTIFICATION New Delhi, dated the 23rd July, 1996
No.37/96-CUSTOMS 1 Shravana, 1918 (Saka)
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 goods specified in
column (2) of 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 Customs
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, If the goods are wholly
namely:- 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
village artisans as are mainly
used in villages;
(12) Yak tail;
(13) Akra.
B. The following
manufactured goods, If,-
namely:- (a) the goods are
manufactured in Nepal and
(1) Sugar, cube sugar, contain not less than
biscuits, refined ghee, fifty-five per cent. of
high boiled sweets, Nepalese materials or
pasturised butter, Nepalese and Indian
chocolate pastry, coconut materials; and
cakes, chewing gum, (b) the importer produces
bubble gum, cheese balls; evidence to the
satisfaction of the
Assistant Commissioner of
Customs that the goods
(2) Pan masala that is to have, in fact, been
say, any preparation manufactured in Nepal and
containing betel nuts and contain not less than
any one or more of other fifty-five per cent. of
ingredients such as lime, Nepalese or Nepalese and
katha (catechu), Indian materials and that
cardamom, copra, menthol the material inputs of
and tobacco; the goods have been duly
certified by His
(3) Katha and cutch; Majesty's Government of
Nepal and approved by the
Government of India in
(4) Ginger oil, each case.
ginger oleoresin, fruit
jam, jelly, squash, lemon
barley, vinegar,
pineapple crush, rose
syrup, khus syrup, tomato
sauce, tomato ketchup or
golden mist marmalade,
packed in bottles;
(5) Noodles and spaggheti;
(6) Fruit juices or tomato
juice, packed in bottles or
cans made of soft steel plate
with a coating of pure tin;
(7) Pineapple slices or tomato
puree, packed in cans made of
soft steel plate with a
coating of pure tin;
(8) Pineapple 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), wet blue
chrome tanned goat skins,
vegetable tanned buffalo sole
leather, chrome upper and
lining leather, leather board,
hides and skins (processed and
semi-processed);
(18) Straw board, plywood,
match splints, wood veneer,
wooden articles and furniture,
solid wood panel door, solid
wood parquet, writing and
printing papers;
(19) Dead burnt magnesite,
marble blocks, marble slabs,
marble chips, magnesite, raw
talc, ground talc (other than
cosmetic grade), saw dust,
slate, powdered lime, Ice
blocks, resin, oil cakes;
(20) Bricks, asbestos cement
pipe;
(21)Aluminium utensils, cast
iron goods;
(22) Jute manufactures-all
sorts;
(23) Chuni, bhusi,
akara;
(24) Handicrafts and
handlooms;
(25) Footwear and closed
leather uppers;
(26) Emery cloth, emery paper,
sand paper, rosin, turpentine,
dressed bristles, paint
brushes, lead pencils;
(27) Barbed wire, wire, nails.
C. All manufactured goods, other If,-
than the following:- (a) the said goods are
manufactured in Nepal and
(1) Alcoholic liquors or contain Nepalese labour
beverages and their content, Nepalese material
concentrates, except content, and Indian material
industrial spirits; content, the sum total of
(2) Soft drinks, with non- which, in terms of value, is
Nepalese or non-Indian brand not less than 50 per cent. of
names; the ex-factory price of the
(3) Perfumes and cosmetics, goods; and
with non-Nepalese or non- (b) the importer produces a
Indian brand names; certificate of origin in the
(4) Cigarettes and tobacco; form annexed to this
(5) Precious stones; notification, duly certified
(6) Synthetic or blended yarn by His Majesty's Government of
and fabrics (unless the fibre Nepal, in respect of the
or yarn is imported from consignment being imported
India); into India, to the
(7) Zip fasteners. 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 NEPAL AND THE
GOVERNMENT OF INDIA
Reference No.
1. Articles consigned from (Exporter's business name and address):
2. Articles consigned to (Consignee's name and address):
3. Means of transport and route:
4. Item No. (HS Tariff 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. Percentage of Nepalese and Indian content -
(a) Nepalese material content: %
(b) Nepalese labour content: %
(c) Indian material content: %
Total: %
Note: The above percentage shall be calcualated on the
ex-factory value of the goods
10. Declaration by the exporter:
The undersigned hereby declares that the details
furnished above are correct, that the articles were 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.
..............................
(Signature of authorised signatory)
Place:
Date
11. Certification:
It is hereby certified, on the basis of checks
carried out, that the articles described above conform to the Rules of Origin
specified in the Treaty of Trade between His Majesty's Government of Nepal
and Government of India.
Place: For His Majesty's Government of Nepal
Date: ...................................
(Signature and stamp of certifying authority)
12. For Official use of 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 the Government
of India.
........................................................
Date: (Signature and Seal of the certifying authority)
Place:
(RAJIV TALWAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
