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of <h1>India Exempts Nepalese Goods from Customs Duties: Agricultural, Manufactured Items Qualify; Excludes Alcohol, Cigarettes, and More Under Conditions.</h1> The notification exempts specified goods imported into India from Nepal from customs duties under the Customs Act, 1962. Goods eligible for exemption include agricultural produce, certain manufactured items, and village artisan products, provided they are wholly produced in Nepal or meet specific criteria regarding Nepalese and Indian material content. Manufactured goods must contain at least 55% Nepalese or combined Nepalese and Indian materials, with certification from Nepalese authorities. The exemption excludes certain items like alcoholic beverages, soft drinks, perfumes with non-Nepalese brands, cigarettes, precious stones, and synthetic fabrics unless specific conditions are met. Importers must provide a certificate of origin for compliance verification.
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