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of <h1>India Exempts Nepalese Goods from Customs Duty if 50% Local Content Met; Exclusions Include Alcohol, Tobacco, and Cosmetics.</h1> The notification exempts certain goods manufactured in Nepal from customs duties when imported into India, provided they meet specific conditions. The goods must have a combined Nepalese and Indian content of at least 50% of their ex-factory price. Importers must present a Certificate of Origin certified by the Nepalese government. The exemption does not apply to items like alcoholic beverages, non-Nepalese or non-Indian branded soft drinks, perfumes, cosmetics, cigarettes, tobacco, precious stones, synthetic or blended yarn and fabrics (unless sourced from India), and zip fasteners. This notification is effective from April 1, 1993.
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