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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>Customs exemption is provided for specified goods imported into India from Nepal, covering the whole of the applicable customs duty and special additional duty subject to origin, manufacturing, certification and procedural conditions. Goods must be wholly produced in Nepal or undergo qualifying manufacture there, while insufficient operations such as packing, labelling, sorting or simple assembly do not qualify. Third-country and undetermined-origin materials must remain within prescribed proportions of the ex-factory price, and the importer must produce a certified origin certificate. Specified goods are also subject to annual quantity limits and may enter only through designated land customs stations.</description>
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      <description>Customs exemption is provided for specified goods imported into India from Nepal, covering the whole of the applicable customs duty and special additional duty subject to origin, manufacturing, certification and procedural conditions. Goods must be wholly produced in Nepal or undergo qualifying manufacture there, while insufficient operations such as packing, labelling, sorting or simple assembly do not qualify. Third-country and undetermined-origin materials must remain within prescribed proportions of the ex-factory price, and the importer must produce a certified origin certificate. Specified goods are also subject to annual quantity limits and may enter only through designated land customs stations.</description>
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