Exemptions to specified goods imported into India from Nepal

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....rst Schedule to the Customs Tariff Act, 1975, subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table. TABLE Item No. Description of goods Conditions (1) (2) (3) A. The following goods, namely :- If the goods are wholly produced in Nepal   (1) Agricultural, horticultural and forest produce and minerals which have not undergone any processing;     (2) Rice, pulses and flour;     (3) Timber;     (4) Jaggery (gur and shakkar);     (5) Animals, birds and fish;     (6) Bees, bees-wax and honey;     (7) Raw wool, goat hair and bones as are used in....

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.... vinegar, pineapple crush, rose syrup, khus syrup, tomato sauce, tomato ketchup or golden mist marmalade, packed in bottles;     (5) Noodles and spaggheti;     (6) Fruit juices or tomato juice, packed in bottles or cans made of soft steel plate with a coating of pure tin;     (7) Pineapple slices or tomato puree, packed in cans made of soft steel plate with a coating of pure tin;     (8) Pineaplle pulp, orange juice, orange extracts;     (9) Rice bran, mama snacks (corn puff), wheat bran;     (10) Laundry soap, toilet soap;     (11) Terry towel and terry towel cloth;     (12) Cattle and poul....

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....) Handicrafts and handlooms;     (25) Footwear and closed leather uppers;     (26) Emery cloth, emery paper, sand paper, rosin, turpentine, dressed bristles, paint brushes, lead pencils;     (27) Barbed wire, nails.   C. All manufactured goods, other than the following :- (1) Alcoholic liquors or beverages and their concentrates, except industrial spirits; (2) Soft drinks, with non-Nepalese or non-Indian brand names; (3) Perfumes and cosmetics, with non-Nepalese or non-Indian brand names; (4) Cigarettes and tobacco; (5) Precious stones; (6) Synthetic or blended yarn and fabrics (unless the fibre or yarn is imported from India); (7) Zip fasteners. ....