NOTIFICATION New Delhi, dated the 23rd July, 1996
No.38/96-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 hereto annexed and falling
within the First Schedule or the Second Schedule, as the case may be, of the
Customs Tariff Act 1975 (51 of 1975), from the whole of that duty of customs
leviable thereon under the the said Customs Tariff Act, which is specified in
the corresponding entry in column (3) of the said Table.
TABLE
S. No. Description of goods Duty
(1) (2) (3)
1. (a) Goods of Bhutanese or Duty of customs leviable
Indian origin imported from thereon under the First
Bhutan into India; Schedule to the Customs Tariff
Act, 1975 and Additional duty
(b) Goods imported into India leviable thereon under section
from a foreign country for the 3 of the said Act.
purpose of export to Bhutan;
(c) Goods imported into India
from a foreign country for the
purpose of export to Nepal;
(d) Goods imported into India
from Bhutan for the purpose of
export to a foreign country;
(e) Goods imported into India
from Nepal for the purpose of
export to a foreign country;
(f) Semi-tanned cow
hides, low grammage paper,
kapok and handloom products,
when imported into India from
Bangladesh;
(g) Goat skin, sheep skin,
horses, goats, sheep, wool,
butter, common salt, raw silk,
yak tail, yak hair, china
clay, borax, szaibelyite and
goat cashmere, when imported
into India from China through
Gunji in Pithoragarh district
of Uttar Pradesh along the
Gunji Pulan (Tibet) land route
or through village Namgaya
Shipkila in Kinnaur district
of Himachal Pradesh along the
Namgaya-Shipkila-Shipki Jui
Jiuba land route.
2. (a) Goods of Bhutanese or Duty of customs
Indian origin exported from leviable thereon under the
India to Bhutan; Second Schedule to the Customs
Tariff Act.
(b) Goods imported into India
from Bhutan for the purpose of
export to a foreign country
and all goods imported into
India from a foreign country
for the purpose of export to
Bhutan, when exported to the
foreign country or, as the
case may be, to Bhutan;
(c) Goods imported
into India from Nepal for the
purpose of export to a foreign
country and all goods imported
into India from a foreign
country for the purpose of
export to Nepal, when exported
to the foreign country or, as
the case may be, to Nepal.
(RAJIV TALWAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
