Payment in Indian currency bars duty-free export under bond; excise and customs duties must be collected on Nepal shipments. Exports from 100% EOU/EPZ units to Nepal paid in Indian currency cannot be exported under bond duty-free; payment into a rupee account triggers applicable excise duty liability under Rules 13 and 14, and non-excisable goods must bear customs duty as if imported. Exports may follow the Nepal invoice procedure with collection of relevant duties where payment is in Indian currency.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Payment in Indian currency bars duty-free export under bond; excise and customs duties must be collected on Nepal shipments.
Exports from 100% EOU/EPZ units to Nepal paid in Indian currency cannot be exported under bond duty-free; payment into a rupee account triggers applicable excise duty liability under Rules 13 and 14, and non-excisable goods must bear customs duty as if imported. Exports may follow the Nepal invoice procedure with collection of relevant duties where payment is in Indian currency.
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