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    <title>Exemption to imports from Bhutan and Nepal from Basic Customs Duty</title>
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    <description>The Central Government exempts goods specified in the Table, falling within the First Schedule of the Customs Tariff Act, from the whole of basic customs duty and from specified cesses when imported into India from listed neighbouring origins and via designated land routes, including imports from Bhutan, specified imports from Bangladesh, and defined commodities from China transported through named border routes; the exemption is effective from 1 July 2017 with a subsequent insertion by a 2022 notification.</description>
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      <description>The Central Government exempts goods specified in the Table, falling within the First Schedule of the Customs Tariff Act, from the whole of basic customs duty and from specified cesses when imported into India from listed neighbouring origins and via designated land routes, including imports from Bhutan, specified imports from Bangladesh, and defined commodities from China transported through named border routes; the exemption is effective from 1 July 2017 with a subsequent insertion by a 2022 notification.</description>
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