TaxTMI 
TaxTMI 
Exempts specified goods when imported into India from Nepal, from the whole of customs duty subject to certain conditions
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....in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 94/2010 - Customs dated the 15th September, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 761(E) dated the 15th September, 2010, 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, when imported into India from Nepal, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ^1[and from the whole of Agricult....
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....Copper products falling under Chapter 74 and heading 85.44 of the First Schedule to the said Customs Tariff Act, and (vii). Zinc Oxide . 3. (i). Vegetable fats (Vanaspati); 2 and 3 (ii). Acrylic yarn; (iii). Copper products falling under Chapter 74 and heading 85.44 of the First Schedule to the said Customs Tariff Act, and (iv). Zinc oxide. ANNEXURE Condition No Condition 1. If the goods are wholly produced in Nepal. 2 ....
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....p; (i). operations to ensure the preservation of articles in good condition during transport and storage (for example, ventilation, spreading out, drawing, chilling, placing in salt, sulphur-dioxide or other aqueous solutions, removal of damaged parts and like operations); (ii). operations consisting or removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets), washing, painting, cutting up (iii). changes of packing and breaking up and assembly of consignments; (iv). slicing, cutting, slitting, re-packing, placing in bottles or flasks or bags or boxes or other containers, fixing on cards or boards etc., and all other (v). packing or re-packing operations; (vi). the ....
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....ce. (B) The importer produces a certificate of origin in the Form annexed hereto, duly certified by an agency designated by the Government of Nepal, in respect of the consignment, to 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 the Government of Nepal and the Government of India &....
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....ed hereby declares that the details furnished above are correct, that the articles are produced in Nepal and that they comply with the Rules of Origin specified in the Treaty of Trade between the Government of Nepal and Government of India. ....