Exemption to specified goods manufactured in Nepal and imported into India subject to specified conditions

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....ed by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods manufactured in Nepal containing Nepalese labour content, Nepalese material content and Indian material content, the sum total of which, in terms of value, is not less than 50% of the ex-factory price of th....

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.... 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. 2. This notificati....

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....ll be calculated on the ex-factory value of the goods. 10. Declaration by the exporter : The undersigned hereby declares that the details furnished above are correct, that the articles were produced in Nepal and that they comply with the Rules of Origin specified in the Treaty of Trade between His Majesty's Government of Nepal and Government of India. …………………………………....