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Exemption from Customs duty on certain goods when imported into India
from Nepal
Notification
No. 85 dated 5th November 1998
(As amended by Notification No. 41 dated 12th April 2002)
1.
In exercise of the powers conferred by sub-section (1) of section 25 of
the Customs Act, 1962 (52 of 1962), and in supersession of the Notification of
the Government of India, in the Ministry of Finance (Department of Revenue), No.
3/97-Cus. dated the 16th January, 1997, the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts
the goods of the description specified in the Annexure
below (hereinafter referred to as the specified goods) upto the value of
clearances specified in column (2) of the Table below, (hereinafter referred to
as the said Table) from so much of the duty of customs leviable under section 3
of the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount
calculated at the rate specified in the corresponding entry in column (3) of the
said Table when imported into India from Nepal.
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S.
No.
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Clearances
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Rate
of Duty
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(1)
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(2)
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(3)
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1.
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First
clearances upto an aggregate value not exceeding Indian rupees fifty
lakh in a financial year.
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Sixty
per cent of normal rate of duty.
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2.
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Clearances
upto an aggregate value not exceeding fifty lakh rupees immediately
following the clearances specified rate of duty against S. No. 1 above
during the same financial year.
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Eighty
per cent of the normal rate of duty.
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Note:
If any imports have taken place before the issue of this Notification under
Notification No. 3/97-Customs dated 16th January, 1997, whether at
nil rate or otherwise, or under any other notification, such imports shall be
taken into account for computing the limit of fifty rupees for S. No. 1 above.
2.
The exemption contained in this notification shall be admissible to
goods, -
i)
manufactured in Nepal by small scale units which are eligible to be
referred to as small scale units under the Nepal Industrial Policy of 5th
December 2001;
ii)
imported into India; and
iii) subject to a certificate as appended to this
notification, duly signed by an authorized signatory on behalf of His
Majesty�s Government of Nepal, which is to be produced at the time of import.
3.
The exemption contained
in this notification shall apply only subject to the following conditions,
namely:
I.
where a manufacturer clears the specified goods from one or more
factories, the exemption in his case shall apply to the total value of
clearances mentioned against each of the serial numbers in the said Table, and
not separately for each factory;
II.
where the specified goods are cleared by one or more manufactures from a
factory, the exemption shall apply to the total value of clearances mentioned
against each of the serial numbers in the said Table and not separately for each
manufacturer;
III.
the aggregate value of clearances of all goods by a manufacturer from one
or more factories, or from a factory by one or more manufacturers, has not
exceeded Indian rupees three hundred lakhs in the preceding financial year.
4.
The exemption contained in this Notification shall not apply to specified
goods, bearing a brand name or trade name (registered or not) of a person other
than the said manufacturer in Nepal.
5.
For the purpose of computing the aggregate value of clearances under this
Notification, the following clearances shall not be taken into account, namely:
a)
clearances which are chargeable to �NIL� rate of duty leviable under
section 3 of the Customs Tariff Act, 1975 (51 of 1975) or which are exempt from
the whole of such duty under any other notification (not being a notification
where exemption from the whole of such duty is granted based upon the value or
quantity of clearances made in a financial year);
b)
clearances bearing a brand name or trade name (registered or not) of
another person, which are ineligible for grant of exemption in terms of
provisions of paragraph 3 of this Notification;
c)
clearances of specified goods which are used as inputs for further
manufacture of any specified goods, within the factory of production of
specified goods:
d)
clearances of strips of plastics used within the factory of production
for weaving of fabrics or for manufacture of sacks or bags made of polymers of
ethylene or propylene.
Explanation-For
the purposes of this notification:
(i)
�value� shall mean the price declared in the invoice of the manufacturer
or factory, in terms of Indian rupee, as indicated in the certificate
appended to this notification.
(ii)
�brand name� or �trade name� shall mean a brand name or trade name,
whether registered or not, that is to say, a name or a mark, such as symbol,
monogram label, signature or invented word or writing which is used in
relation to such specified goods for the purpose of indicating or so as to
indicate a connection in the course of trade between such specified goods and
the person using such name or mark with or without any indication or the
identity of that person.
Certificate
for Exports from Nepal for claiming concessional rate or additional duties of
Customs under the Treaty of Trade between His Majesty�s Government of Nepal
and the Government of India
1.
Goods consigned from (Exporter�s business name and address):
2.
Goods consigned to (Consignee�s name and address):
3.
Means of transport and route:
4.
Number and date of Invoice:
5.
Description of goods:
6.
Value of the goods (in Indian rupees):
7.
Item Number (HS Tariff Heading No.):
8.
Marks and Number of Packages:
9.
Gross weight or other quantity:
10.
Value of clearances (In Indian Rupees) by the manufacturing
factories upto the date of Invoice at Sr. No. 4:
11.
Value of clearances in the preceding financial year:
12.
Declaration by exporter: The undersigned hereby declares that the
details furnished above are correct and that the goods specified herein are
manufactured in Nepal.
Date
and Place
__________________________________
Signature of Authorised Signatory
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