Notification No. 38/96-Cus Dated 23-07-96
Exemption on goods imported from Bhutan or Nepal for export to foreign country and vice versa.-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 hereto annexed and falling within the First Schedule or
the Second Schedule, as the case may be, of the Customs Tariff Act, 1975 (51 of
1975), from the whole of that duty of customs leviable thereon under the said
Customs Tariff Act, which is specified in the corresponding entry in column (3)
of the said Table.
TABLE
|
S. No. |
Description of goods |
Duty |
|
(1) |
(2) |
(3) |
|
1. |
(a) Goods of Bhutanese or Indian origin imported from Bhutan into India; |
Duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 and Additional duty leviable thereon under section 3 of the said Act. |
|
|
(b) Goods imported into India from a foreign country for the purpose of export to Bhutan; |
|
|
|
(c) Goods imported into India from a foreign country for the purpose of export to Nepal; |
|
|
|
(d) Goods imported into India from Bhutan for the purpose of export to a foreign country; |
|
|
|
(e) Goods imported into India from Nepal for the purpose of export to a foreign country; |
|
|
|
(f) Semi-tanned cow hides, low grammage paper, kapok and handloom products, when imported into India from Bangladesh; |
|
|
|
(g) Goat skin, Horses, goats, sheep, wool, butter, common salt, raw silk, yak tail, yak hair, china clay, borax, szaibelyite and goat cashmere, when imported into India from China through Gunji in Pithoragarh district of 1[Uttaranchal along the Gunji Pulan (Tibet) land route or through village Namgaya Shipkila in Kinnaur district of Himachal Pradesh along the Namgaya-Shipkila-Shilpi Jui Jiuba land route or through Sherathang land route between Sherathang in the East Sikkim district of Sikkim in India and Renqinggang in the Tibet Autonomous Region of China through Nathula Pass] Old[Uttaranchal along the Gunji Pulan (Tibet) land route or through village Namgaya Shipkila in Kinnaur district of Himachal Pradesh along the Namgaya-Shipkila-Shipki Jui Jiuba land route.] |
|
|
2. |
(a) Goods of Bhutanese or Indian origin exported from India to Bhutan; |
Duty of customs leviable thereon under the Second Schedule to the Customs Tariff Act |
|
|
(b) Goods imported into India from Bhutan for the purpose of export to a foreign country and all goods imported into India from a foreign country for the purpose of export to Bhutan, when exported to the foreign country or, as the case may be, to Bhutan; |
|
|
|
(c) Goods imported into India form Nepal for the purpose of export to a foreign country and all goods imported into India from a foreign country for the purpose of export to Nepal, when exported to the foreign country or, as the case may be, to Nepal. |
1. Amended vide Notification No. 70/2006-Cus Dated 4/7/2006