Exemption for copper and brass imports from Nepal allowed on manufacturer declaration, subject to verification under Indo-Nepal treaty. Exemption under the Central Excise Notification for countervailing duty on copper and brass imports from Nepal may be extended on the basis of a declaration by the Nepalese manufacturer because the Indo Nepal Treaty permits Indian Customs to verify manufacturing premises in Nepal; Indian Customs may undertake physical verification where imports are significant and circulate results to other formations, and field formations should finalise pending assessments accordingly.