(This Notification has been supersited vide Cus Ntf No.40/2002 date 12/04/2002)
CUS NTF NO.37/1996 DATE 23-7-1996
Effective rate of duty for imports from Nepal.As amended by Notification No. 99/96-Cus.,dated 27-12-1996 and No.5/97-Cus., dated 20-1-1997
In exercise of the powers conferred 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 goods specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from Nepal, from the whole of the duty of customs leviable thereon under the First schedule to the said Customs Tariff Act, and special additional duty leviable under section 3A of the said Customs Tarriff Act, subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table.
Provided that the exemption from special additional duty shall not be applicable in case of imports of vanaspati, acrylic yarn and winding/insulated wires of copper.
(Proviso has been inserted vide cus Ntf.No.24/2002 dt.1/3/2002)(This para has been amended vide Customs
Cus Ntf No.124/2000, dt. 29-9-2000)
TABLEItem No. | Description of goods | Conditions |
(1) | (2) | (3) |
A. | The following goods, namely :- (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 sha-kkar); (5) Animals, birds and fish; (6) Bees, bees-wax and honey; (7) Raw wool, goat hair and bones as are used in the manufacture of bone-meal; (8) Milk, home-made products of milk and eggs; (9) Chard-produced oil and oil-cakes; (10) Ayurvedic and herbal medicines; (11) Articles produced by village artisans as are mainly used in villages; (12) Yak tail; (13) Akra. | If the goods are wholly produced in Nepal |
B. | All manufactured goods other than the following :- (i) Alcoholic Liquors or beverages and their concentrates, other than beer and Industrial spirits. (ii) Perfumes and cosmetics with non-Nepalese or non-Indian brand names. (iii) Cigarettes and Tabacco. | If,- (a) the said goods are manufactured in Nepal; and (b) the importer produces a certificate of origin in the form annexed to this notification duly certified by an agency designated by His Majesty's Government of Nepal, in respect of the consignment, to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that such goods have in fact been manufactured in Nepal. |
ANNEXURE
CERTIFICAT OF ORIGIN FOR EXPORTS FREE OF BASIC AND AUXILLARY DUTIES UNDER THE TREATY OF TRADE BETWEEN HIS MAJESTY'S GOVERNMENT OF NEPAL AND THE GOVERNMENT OF INDIAReference No.
1. Articles consigned from (Exporter`s business name and address):
2. Articles consigned to (consignee's name and address):
3. Means of transport and route:
4. Item No. (HS Tariff Line):
5. Marks and number of packages:
6. Description of articles:
7. Gross weight or other quantity:
8. Number and date of invoice together with value:
9. Declaration by the exporter:
The undersiged hereby declares that the details furnished above are correct, that the articles were produced in Nepal and that comply with the Rules of Origin specified in the Treaty of Trade between His majesty`s Government of Nepal and Government of India.
Place:
Date
(Signature of authorised signatory)
10. Certification: It is certified that the articles herein referred to are eligible for preferntial treatment as per provisions of the Treaty of Trade between His Majesty's Government of Nepal and the Government of India. It is further certified that:
1. The articles have been manufactured in Nepal at a factory situated at______ (names of place / distict) by M/s._______________(name of the company);
2. The articles involve manufacturing activity in Nepal and that the manufacturing activity consists of converting ____________(major inputs) into___________(output) through a process consisting inputs) into____________ (brief description of manufacturing process);
3. The above articles do not involve only assembly of parts / repacking operations;
4. The articles in question are not products of third country origin.*
Place:
Date:
For His Majesty`s Government of Nepal
(Signature and Stamp of Certifying Authority)
*For the purpose of the above Item No.4 the articles which have undergone a manufacturing process in Nepal will not be treated as product of third country origin.
11. For Official use of Indian Customs:-
The consignment has been examined and allowed to be imported into India as it complies with the Rules of Origin specified in the Treaty of Trade between His Majesty's Government of Nepal and the Government of India.
Date:
Place:
(Signature and Seal of the
certifying authority)
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