Exemption to imports for the purpose of Export to Bhutan

[BRIJMOHAN GOYAL]

Sirs,

Pl clarify and  forward  your views on Notification No. 38/96- customs dtd. 23-07-1996 regarding - 1(b)     ' Goods imported into India from a foreign country for the purpose of export to Bhutan '

We are executing Hydro Project in Bhutan . We are  importing raw material, components and semi-finished items from forign country and doing value addition in our factory and converted into Assembly using import as well as indegenous items.

Pl advise exemption on  custom duty on imports can be availed under notification 38/96.if benefit available,then,  Documents required for custom duty exemption.

Thanks,

BM Goyal

AI Summary

Customs Duty Exemption Confirmed for Goods Imported for Bhutan Hydro Project under Notification No. 38/96-Cus. A query was raised regarding the applicability of customs duty exemption under Notification No. 38/96-Cus., dated 23-07-1996, for goods imported into India from a foreign country for export to Bhutan. The inquirer is involved in a hydro project in Bhutan and seeks clarity on whether they can avail of this exemption for raw materials and components imported for value addition and assembly. The response confirms that such goods are eligible for exemption, provided they are exported to Bhutan. Required documentation includes a commercial invoice, packing list, excise invoice, and bill of entry as proof of import.