Customs exemption for Nepal-manufactured goods conditioned on substantial Nepalese material content, certification and Indian approval. Exemption applies to specified goods manufactured in Nepal containing not less than 65 per cent Nepalese or Nepalese and Indian materials; importers must satisfy the Assistant Collector of Customs with evidence of manufacture and certified material inputs by His Majesty's Government of Nepal, with approval by the Government of India, for duty exemption under the Customs Tariff Act.
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.
Customs exemption for Nepal-manufactured goods conditioned on substantial Nepalese material content, certification and Indian approval.
Exemption applies to specified goods manufactured in Nepal containing not less than 65 per cent Nepalese or Nepalese and Indian materials; importers must satisfy the Assistant Collector of Customs with evidence of manufacture and certified material inputs by His Majesty's Government of Nepal, with approval by the Government of India, for duty exemption under the Customs Tariff Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
