TaxTMI 
TaxTMI 
Exemption to specified goods when imported from Nepal under the treaty of Trade between his Majesty's Govt. of Nepal and Govt. of India
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....in the Ministry of Finance (Department of Revenue) No. 37/96-Customs, dated the 23^rd July, 1996, [G.S.R. 289(E) dated the 23rd July, 1996), except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (2) of the Table below and falling within the First Schedule to the said Act, when imported into India from Nepal, - (a) from the whole of the duty of customs leviable thereon under the said First Schedule to the said Act, and (b) from the whole of the special additional duty leviable thereon under section 3A of the said Act, subject to the conditions, if any, specified in Annexure to t....
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....URE Condition No. Condition 1. If the goods are wholly produced in Nepal. 2. A (1) The goods are manufactured in Nepal wholly from Nepalese materials or Indian materials or Nepalese and Indian materials; or (2) the goods involve a manufacturing process in Nepal that brings about a change in classification at four digit level of the Harmonised Commodities Description and Coding System, different from those, in which all the third country origin materials used in the manufacture of such goods are classified and the manufacturing process is not limited to insufficient working or processing as indicated in the illustrative list below: (i) Operations to ensure the preservation of articles in good ....
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....o the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that such goods have in fact been manufactured in Nepal. FORM OF CERTIFICATE OF ORIGIN Certificate of origin for exports free of customs duties under the Treaty of Trade between His Majesty's Government of Nepal and the Government of India Reference No. ________________ 1. Articles consigned from (Exporter's business name, address): 2. Articles consigned to (Consignee's name, address): 3. Means of transport and route: 4. Item number (HS Tariff Line): 5. Marks and number of package: 6. Description of Articles : 7. Gross weight or other qua....
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....er certified that: 1. The articles have been manufactured in Nepal at a factory situated at _____ (name of place/district) by M/s. ___ (name of the company). 2. The articles involve manufacturing activity in Nepal and that the manufacturing activity satisfies the criteria given in the Protocol to Article V of the Treaty of Trade. 3. The articles in question are not products of third country origin.** For His Majesty's Government of Nepal (Place and date, Signature and Stamp of Certifying Authority) **For the purpose of the above Item No. 3, the articles which have undergone a manufacturing process in Nepal as defined in the Protocol to Article V of the Treaty will not be treated ....
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....erials, parts or produce, at the point of entry in Nepal, where this can be proved to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, or the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in Nepal where the working or processing takes place. 3. A The exemption shall apply only to a specified quantity of imports, not exceeding (i) 100,000 MT in case of Vegetable fats (Vanaspati); (ii)10,000 MT in case of Acrylic Yarn; (iii) ^2[10,000 ] MT in case of Copper products falling under Chapter 74 and heading 85.44 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975) and (iv) ....