Notification No. 104/2010-Customs, New Delhi, dated the 1st October, 2010.

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), and 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), subject to the conditions, if any, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (3) of the said Table:

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