Exemption from additional customs duty for Nepal origin manufactured goods subject to origin and certification conditions. Exempts specified goods imported from Nepal from the whole of the additional duty of customs when the goods are either wholly manufactured in Nepal from Nepalese or Indian materials or have undergone manufacturing in Nepal that effects a change in four digit HS classification and is not limited to insufficient operations. Claimants must present a prescribed certificate of origin certified by a Nepalese authority to the satisfaction of Indian Customs; third country input value is subject to a value content ceiling and CIF valuation rules for verification.