[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

8th of August 2006

Notification No. 78/2006-Customs

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.

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 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 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 3921 19 00 Plastic Sheets
24 3923 10 90 Plastic Tube
25 3923 29 Plastic bags
26 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 4411 29 Pre-laminated Medium Density Fibre (MDF) Boards
31 4802 69 Writing paper, Printing paper
32 5310 10 13 Hessian fabrics of jute
33 5402 33 00, 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
34 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 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 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.

F.No 354/113/2002-TRU

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Category : Custom Duty (6694)
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