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of <h1>India Exempts Certain Nepal Imports from Customs Duty; Conditions Apply Including Certificate of Origin and Quantity Limits.</h1> Notification No. 104/2010-Customs, issued by the Government of India, exempts specified goods imported from Nepal from customs duty, subject to certain conditions. The exemption applies to various goods, including agricultural produce, minerals, and manufactured goods, except items like alcoholic beverages, perfumes, cigarettes, and certain industrial products. Conditions for exemption include the requirement that goods be wholly produced or substantially processed in Nepal. Additionally, a certificate of origin must be provided. The exemption is limited to specified quantities for certain goods and must be imported through designated land customs stations.
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