Notification No. 78/2006-Cus Dated 8/8/2006

Exemption to certain goods being imported from Nepal. - G.S.R  (E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods, description of which is specified in column (3) of the Table below and falling within the Heading, sub-heading or tariff item of the First Schedule to the said Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India from Nepal, from the whole of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Act, subject to the conditions specified in the Annexure to this notification.

4[Table]

S. No Heading, sub-heading or tariff item of the First Schedule Description of goods
(1) (2) (3)
1 0902.40 All goods
2 1404 90 50 Indian Katha
3 1515 90 40 Rice bran oil
4 1516 20 Edible grade vegetable fats and oils and their fractions
5 1702 30, 1702 40 Glucose
6 1703 All Goods
7 1704 10 00 All Goods
8 1902 19 00, 1902 30 Noodles
9 1904 10 10 All Goods
10 1905 31 00, 2009 90 00 All Goods
11 2002 Tomato Puree
12 2004 10 00 All Goods
13 1704 90, 2106 90 or 3004 90 11 Ayurvedic digestive tablets
14 2106 90 99 Bhujia, Cheese balls, potato chips and other similar snacks
15 2202 90 20 All Goods
16 2304, 2305 or 2306 Oil Cake
17 2515 12 All Goods (except travertine)
18 2517 10 or 2517 41 All Goods
19 2917 39 20 All Goods
20 3004 90 52 All Goods
21 3203 00 Kattha (Catechu)
22 3301 29 All Goods other than essential oils of geranium, jasmine, lavender or lavandin and vetiver
23 3305 10 All Goods
24 3305 90 Hair Oil
25 3306 10 10 Toothpowder
26 3306 10 20 Toothpaste
27 3401 19 42, 3506 91 All goods
28 3805 10 All goods
29 3806 10 Rosin
30 3808 91 91 Anti-mosquito coils
31 3812 20 All goods
32 3904 Poly Vinyl Chloride (PVC) Resin
33 3905 19 90 Poly Vinyl Acetate Grade Emulsion
34 3905 21 00 All goods
35 3906 90 All goods
36 3917 Lay Flat tubing
37 3917 21 High Density Polyethylene (HDPE) Pipe
38 3917 23 Pipes and tubes
39 3917 40 00 Poly Vinyl Chloride (PVC) Fittings
40 3919 10 00, 3919 90 20 All goods
41 3006 10, 3920 10 12, 3920 10 19,3921 19 00 Plastic Sheets
42 3006 10 or 3920 Bag Sealing Tapes
43 3006 10 or 3912 13 90 Foam
44 3923 10 90 Plastic Tubes
45 3923 29, 3923 90 Plastic bags
46 3006 10, 3923 90 or 3926 90 99 Plastic Container
47 3923 30 90 Plastic tube preform, Poly Ethylene Terephthalate (PET) preform Poly Ethylene Terephthalate (PET) bottles
48 3925 10 00 Tanks
49 3926 90 80 Polypropylene woven fabrics
50 3006 91 00 or 3926 90 99 Poly Vinyl Chloride (PVC) loop mats or Poly Vinyl Chloride (PVC) door mats
51 4016 99 30 All goods
52 4016 99 90 Rice Rubber Rolls
53 4104 or 4105 30 00 Leather
54 4410 Plain Particle Boards or Pre-laminated particle boards
55 4411 12 00, 4411 13 00, 4411 14 00 Pre-laminated Medium Density Fibre (MDF) Boards
56 4412 10 00 or 4412 31 Plywoods consisting solely of sheets of wood each ply not exceeding 6mm thickness and with at least one outer ply of tropical wood specified in Sub-heading Note 1 to Chapter 44.
57 4602 10 90 Articles of bamboo
58 4802 55 90, 4802 56 90, 4802 57 10,4802 57 30, 4802 57 90, 4802 69 or4804 59 00 The following goods namely (a) Writing paper or printing paper (other than carbonizing base paper); or (b) Kraft paper.
59 4818 40 All goods
60 4820 20 00 All goods
61 5310 10 13 Hesian fabrics of jute
62 5404 33 00, 5402 34 00, 5402 39 10, 5402 59 10, 5402 62 00, 5402 69 30,5509 21 00, 5509 22 00, 5509 31 00, 5509 32 00, 5509 41 00, 5509 42 00,5509 61 00, 5509 62 00, 5509 69 00 All goods
63 5402 44 00 or 5402 46 00 Partially oriented polyester yarn, single, untwisted or with a twist not exceeding 50 turns per metre.
64 5607 90 90 Twine of jute
65 5701 10 00 Woollen Carpets
66 5703 20 or 5703 30 Synthetic Carpets
67 5804 10 Net fabrics, including mosquito net fabrics
68 5806 32 00 Narrow woven fabrics
69 6110 11 Merino wool sweaters, Wool or mixed wool sweaters
70 6110 12 00 or 6110 19 00 All goods
71 6214 20 10 Pashmina Shawl
72 6305 10 40 All goods
73 6405 20 00 Shoes and sandals
74 6405 90 00 Hawai Chappals
75 6802 21 10 All goods
76 7204 21 90 Stainless steel scrap
77 7209 Cold Rolled Coils, including sheets
78 7210 41 00 All goods
79 7210 49 00 Galvanised Plated sheets
80 7210 70 00 or 7210 90 Galvanized colour coated plain and corrugated ironsheets
81 7217 20 All goods
82 7217 90 Galvanised Iron Wire
83 7304 90 00, 7306 19 11, 7306 19 21, 7306 29 11, 7306 30 10 Galvanised Iron Pipe or black pipe
84 7306 90 90 Mild Steel (MS) Black Pipe
85 7308 90 90 Rolling Shutters
86 7313 00 10 All goods
87 7314 19 Knitted wire other than endless bands for machinery
88 7317 00 13 All goods
89 7323 93 Stainless Steel Utensils
90 7407 21 20 All goods
91 7408 19 Bare Copper Wire
92 7408 21 All goods
93 7409 21 00, 7409 29 00, 7418 19 21 All goods
94 7418 19 22 All goods other than cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper
95 7602 Aluminium scrap
96 7604 29, 7604 10 39 All goods
97 7606 11, 7606 12 00, 7606 91 10, 7606 92 10 All goods
98 7615 19 Aluminium Utensils, pressure cookers and non-stick ware
99 7904 00 30 All goods
100 7905 00 30 Zinc Sheet
101 8003 00 40 All goods
102 8481 80 20, 8481 90 All goods
103 8413 91 Hand Pump Cylinder
104 8506 80 Dry Cell Batteries
105 8507 90 Battery Separator
106 8544 11 10 All goods
107 8714 99 All goods
108 9403 70 00 All goods
109 9608 99 Parts of ball point pen
110 9701 90 Handicraft items
111 9703 00 Wooden Carved Box”

 

old[Table]

S. No

Heading, sub-heading or tariff item of the First Schedule

Description of goods

(1)

(2)

(3)

1

0902 40

All goods

2

1516 20

Edible grade vegetable fats and oils and their fractions

3

1702 30

Glucose

4

1704 10 00

All goods

5

1902 19 00

Noodles

6

1905 31 00, 2009 90 00

All goods

7

2106 90 or 3004 90 11

Ayurvedic digestive tablets

8

2515 12

All goods (except travertine)

9

2917 39 20

All goods

10

3203 00

Kattha (Catechu)

11

 3301 29

1[All goods other than essential oils of geranium, jasmine, lavender or lavandin and vetiver]

Old[All goods]

12

3305 10

All goods

13

3305 90

Hair Oil

14

3306 10 10

Toothpowder

15

3306 10 20

Toothpaste

16

3401 19 42, 3506 91

All goods

17

3805 10

All goods

18

3806 10

Rosin

19

1[3808 91 91]

Old[3808 10]

Anti-mosquito coils

20

3812 20

All goods

21

3904

Poly Vinyl Chloride (PVC) Resin

22

3917 21

High Density Polyethylene (HDPE) Pipe

23

1[3006 10 or 39 21 19 00]

Old[3921 19 00 ]

Plastic Sheets

24

3923 10 90

Plastic Tube

25

3923 29

Plastic bags

26

1[3006 10 or 39 26 90 99]

Old[3926 90 99 ]

Plastic Container

27

4104 19 00, 4105 30 00

Tanned leather

28

4410 90

Pre-laminated Particle Board

29

4410 90 91

All goods

30

1[4411 12 00, 4411 13 00, 4411 14 00]

Old[4411 29 ]

Pre-laminated Medium Density Fibre (MDF) Boards

31

4802 69

1[Writing paper, printing paper other than carbonizing base paper]

Old[Writing paper, Printing paper]

32

5310 10 13

Hessian fabrics of jute

33

5402 33 00, 2omitted[5402 42 00], 5402 62 00, 5509 21 00, 5509 22 00, 5509 31 00, 5509 32 00, 5509 41,5509 42, 5509 61 00, 5509 62 00, 5509 69 00

All goods

3[33A

5402 44 00 or

5402 46 00

Partially oriented polyester yarn, single, untwisted or with a twist not exceeding 50 turns per metre]

34

1[5607 90 90]

Old[5607 10 10]

Twine of jute

35

5701 10 00

Woolen Carpets

36

5703 20

Synthetic carpets

37

6214 20 10

Pashmina Shawl

38

6305 10 40

All goods

39

6405 20 00

Shoes and sandals

40

7210 41 00

All goods

41

7210 49 00

Galvanised Plated sheets

42

7217 20

All goods

43

7304 90 00

Galvanised Iron Pipe

44

7306 90 90

Mild Steel (MS) Black Pipe

45

7313 00 10

All goods

46

7314 19

1[Knitted wire other than endless bands for machinery]

Old[Knitted Wire]

47

7323 93

Stainless Steel Utensils

48

7408 19

Bare Copper Wire

49

7409 21 00, 7409 29 00

Brass Sheet

50

7418 19 22, 7904 00 30

1[All goods other than cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper]

Old[All goods ]

51

7905 00 30

Zinc Sheet

52

8003 00 40

All goods

53

8413 91

Hand Pump Cylinder

54

8506 80

Dry Cell Batteries

55

8507 90

Battery Separator

56

8544 11 10, 9403 70 00

All goods

57

9701 90

Handicraft items

58

9703 00

Wooden Carved Box

Annexure

Conditions:

(1) The goods are manufactured in Nepal wholly from Nepalese materials or Indian materials or Nepalese and Indian materials; or    

(2) The goods   involve a manufacturing process in Nepal that brings about a change in classification at four digit level of the Harmonised Commodities Description and Coding System, different from those, in which all the third country origin materials used in the manufacture of such goods are classified and the manufacturing process is not limited to insufficient working or processing as indicated in the illustrative list below:  

(i) operations to ensure the preservation of articles in good condition during transport and storage (e.g.,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 packing or re-packing operations;

 

(v) the affixing of marks, labels or other like distinguishing signs on articles or their packaging;

 

(vi) mixing of articles, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in para 1 (b) of Protocol to the Article V of the Treaty of Trade between His Majesty's Government of Nepal and the Government of India to enable them to be considered as manufactured or produced or made in Nepal;

 

(vii) assembly of parts of an articles to constitute a complete article;

 

(viii) a combination of two or more operations specified in (i) to (vii) above.  

 

(3)  The importer produces a certificate of origin in the Form indicated below, duly certified by an agency designated by 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 additional duty of customs.

Reference No. ________________  

 

1.  Articles consigned from (Exporter's business name, address):

2.  Articles consigned to (Consignee's name, address):

3.  Means of transport and route:

4.  Item number (HS Tariff Line):

5.  Marks and number of package:

6.  Description of Articles:

7.  Gross weight or other quantity:

8.  Number and date of Invoice together with value:

9.  Ex-Factory price* of the articles manufactured in Nepal:  

* ‘Ex-factory price’ means the price of the product at the time of the clearance from the factory gate.

 

10. (i) Whether articles are manufactured in Nepal under Para 1(a) of the Protocol to Article V of the Treaty of Trade (Yes/No):

(ii) If articles are manufactured in Nepal under Para 1 (b) (i) and (ii) of the Protocol to Article V of the Treaty of Trade:

 

 (A) CIF value of materials, parts or produce originating from Non-Contracting Parties (i.e. other than Nepal and India) at the point of entry in Nepal :-

(B) Value of materials, parts or produce of undetermined origin:-

 

11. Percentage of the sum of the value of col. 10(ii) (A) and (B) to the value of col. 9:

12. Declaration by the exporter:

The undersigned 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 His Majesty's Government of Nepal and Government of India. 

_____________________

(Place and Date, Signature of authorised signatory)

13. Certification:

        It is certified that: 

1.       The articles have been manufactured in Nepal at a factory situated at _____ (name of place/district) by M/s. ___ (name of the company).

2.       The articles involve manufacturing activity in Nepal and that the manufacturing activity satisfies the criteria given in the Protocol to Article V of the Treaty of Trade.

3.       The articles in question are not products of third country origin. 

For Government of Nepal
(Place and date,  Signature and Stamp of Certifying Authority)

  For the purpose of the above Item No. 3,  the articles which have undergone a manufacturing process in Nepal as defined in the Protocol to Article V of the Treaty will not be treated as product of third country origin.  

  14. For official use of Indian Customs:
The consignment has been examined and allowed to be imported into India as it complies with the provisions as stipulated in the Protocol to Article V of the Treaty of Trade between His Majesty's Government of Nepal and Government of India.

________________________
Signature and Seal of the
 Certifying Authority.

Dated:
Place:
 

(4) The products worked on or processed as a result of which the total value of materials, parts or produce originating from countries other than India or Nepal or of undetermined origin used -

i)

does not exceed seventy per cent. in any time period , which commences on the 6th day of March in  a given calendar year and ends on the 5th day of March of the subsequent calendar year ;  and

iii)

the final process of manufacture is performed in Nepal .

Explanation - For the purpose of this notification, the value of materials, parts or produce originating from countries other than India or Nepal shall be the CIF value at the time of importation of materials, parts or produce, at the point of entry in Nepal, where this can be proven to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, or the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in Nepal where the working or processing takes place.  

Ajay

(Under Secretary to Government of India)

 [F.No 354/113/2002-TRU]

1. Substituted vide Notification No. 142/2006-Cus Dated 30/12/2006

2. Omitted vide Notification No. 142/2006-Cus Dated 30/12/2006

3. Inserted vide Notification No. 142/2006-Cus Dated 30/12/2006

4 Substituted vide Notification No. 10/2007-Cus Dated 25/1/2007

 

as amended  by [Notification No. 142/2006-Cus dated 30/12/2006 and Notification No. 10/2007-Cus dated 25/1/2007]