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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....th sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 37/96-Customs, dated the 23rd 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 sp....
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....v) Zinc Oxide. 2 and 3 ANNEXURE 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 condition d....
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.... 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 quantity : 8. Number and date of Invoice together with value: 9. Ex-Factory price* of the articles manufactured in Nepal : * 'Ex-fac....
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....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 as product of third country origin. 14. For official use of Indian Customs: The consignment has been examined and allowed to be imported into India as it complies with the provisions as stipulated under Article V of the Treaty of Trade between His Majes....