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    <title>Exemption to specified goods when imported from Nepal under the treaty of Trade between his Majesty&#039;s Govt. of Nepal and Govt. of India</title>
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    <description>Goods imported from Nepal are exempted from customs duty and special additional duty when they meet specified origin and procedural conditions: wholly produced in Nepal, or manufactured in Nepal from Nepalese or Indian materials or through a qualifying manufacturing process that effects a four-digit HS classification change; claimants must present a prescribed certificate of origin certified by a Nepalese authority to the satisfaction of the Assistant/Deputy Commissioner of Customs. Transitional percentage limits on non-India/Nepal inputs, quantitative annual ceilings for certain products, and specified land customs stations apply.</description>
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      <description>Goods imported from Nepal are exempted from customs duty and special additional duty when they meet specified origin and procedural conditions: wholly produced in Nepal, or manufactured in Nepal from Nepalese or Indian materials or through a qualifying manufacturing process that effects a four-digit HS classification change; claimants must present a prescribed certificate of origin certified by a Nepalese authority to the satisfaction of the Assistant/Deputy Commissioner of Customs. Transitional percentage limits on non-India/Nepal inputs, quantitative annual ceilings for certain products, and specified land customs stations apply.</description>
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