[TO BE PUBLISHED IN
THE GAZETTE OF INDIA, EXTRA ORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF
REVENUE)
Notification No. 94 / 2010 - Customs
New Delhi, dated the 15th
September, 2010.
G.S.R. 761(E)
– In exercise of the powers conferred by section
3A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the
said Customs Tariff Act), read with 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. 40/2002 –Customs dated the 12th April, 2002,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) dated the 12th April, 2002 vide number G.S.R. 281 (E)
dated the 12th April, 2002, 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 and falling within the First Schedule to the
said Customs Tariff Act when imported
into India from Nepal, -
|
(a) |
from the whole of the duty of
customs leviable thereon under the
said First Schedule to the said Customs Tariff Act, and |
|
(b) |
from the whole of the special
additional duty leviable thereon under section 3A of the said Customs Tariff Act, |
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:
Provided that the
exemption from special additional duty shall not be applicable in case of
imports of vanaspati, acrylic yarn and winding or insulated wires of copper.
TABLE
|
S.No
|
Description
of goods |
Condition
No. |
|
(1)
|
(2)
|
(3)
|
|
1.
|
(i)
Agricultural,
horticultural, floricultural and forest produce; (ii)
Minerals
which have not undergone any processing; (iii)
Rice, pulses,
flour, atta, bran and husk; (iv)
Timber; (v)
Jaggery (gur
and shakkar); (vi)
Livestock, poultry
bird and fish; (vii)
Bees,
bees-wax and honey; (viii)
Raw wool,
goat hair ,bristles and bones as are used in the manufacture of bone-meal; (ix)
Milk,
home-made products of milk and eggs; (x)
Ghani-produced
oil and oil-cakes; (xi)
Herbs, Ayurvedic
and herbal medicines including
essential oils and its extracts; (xii)
Articles
produced by village artisans as are mainly used in villages; (xiii)
Akra (xiv)
Yak tail; (xv)
Stone
aggregate, boulder, sand and gravel; |
1
|
|
2. |
All manufactured goods other than
the following, namely: -
(i).
Alcoholic liquors
or beverages and their concentrates except industrial spirits;
(ii).
Perfumes and
cosmetics with non-Nepalese or non-Indian brand names; (iii).
Cigarettes
and tobacco; (iv).
Vegetable
fats (Vanaspati);
(v).
Acrylic
yarn; (vi).
Copper
products falling under Chapter 74 and heading 85.44 of the First Schedule to
the said Customs Tariff Act, and (vii).
Zinc
Oxide . |
2
|
|
3.
|
(i).
Vegetable
fats (Vanaspati);
(ii).
Acrylic yarn; (iii).
Copper
products falling under Chapter 74 and heading 85.44 of the First Schedule to the said Customs Tariff Act, and (iv).
Zinc oxide.
|
2
and 3 |
ANNEXURE
|
Condition No |
Condition |
|
1. |
If the goods are wholly produced
in Nepal. |
|
2
|
(A) (1) The goods are manufactured in Nepal wholly from
Nepalese materials or Indian materials or Nepalese and Indian materials. The
following products shall be considered as wholly produced or manufactured in
Nepal for this purpose - (i)
Raw materials
or mineral products extracted from soil, water, riverbed or beneath the
riverbed in Nepal. (ii)
Products
taken from the sea bed, ocean floor or sub-soil thereof beyond the limits of
national jurisdiction of Nepal, provided it has the exclusive rights to
exploit that seabed, ocean floor or sub soil thereof, in accordance with the
provisions of the United Nation’s Convention on the Law of the Sea (UNCLOS). (iii)
Used articles
collected in Nepal, fit only for the recovery of raw materials. (iv)
Waste and
scrap resulting from manufacturing operations conducted in Nepal. Or, (2) (a) The goods involve a manufacturing process
in Nepal that brings about a change in classification, at four digit level, of
the Harmonized 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 (for example, 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 the 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 article to constitute a complete article;
(viii).
a combination
of two or more operations specified in (i) to (vii) above. and, (b) the total value
of materials, parts or produce originating from countries other than Nepal or
India or of undetermined origin used does not exceed 70% (seventy percent) of
the FOB price of the articles produced, and the final process of
manufacturing is performed within the territory of Nepal. Explanation:-For the purpose of this notification, the total value of
materials, parts or produce originating from countries other than Nepal or
India 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 Deputy Commissioner of Customs or the Assistant Commissioner
of Customs as the case may be, or the earliest ascertainable price paid for
the materials, parts or produce of undetermined origin in the territory of
the Contracting Party where the working or processing takes place. (B) The importer produces a certificate of
origin in the Form annexed hereto, duly certified by an agency designated by the
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 Customs duties
under the Treaty of Trade between the Government of Nepal and the Government of India
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 packages: 6.
Description of Articles : 7.
Gross weight or other quantity : 8.
Number and date of Invoice together with value: 9.
FOB value of the articles manufactured in Nepal
: 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 column 10(ii) (A) and (B) to
the value of column 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 the Government of Nepal and Government of India.
_____________________
(Place
and Date, Signature of authorised signatory) 13. Certification: It is certified that the articles
herein referred to are eligible for preferential treatment as per provisions
of the Treaty of Trade between Government of Nepal and the Government of
India. It is further 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
the
Government of Nepal *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 shall 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 under Article V of the Treaty of Trade between the Government of
Nepal and Government of India. ________________________ Dated: |
|
3. |
(A) The exemption shall apply only to a
specified quantity of imports, not exceeding:-
(i). 100,000 MT in case of Vegetable fats (Vanaspati);
(ii). 10,000 MT in case of Acrylic yarn;
(iii). 10,000 MT in case of Copper products falling under Chapter
74 and heading 85.44 of the First Schedule to the Customs Tariff Act, 1975 (51
of 1975); and
(iv). 2,500 MT in case of Zinc Oxide; in a time period, which shall
commence from the 6th day of
March of a given calendar year
and end on the 5th day of March of the succeeding calendar year. (B) The imports shall be permitted
only through the land customs stations at Kakarbhitta / Naxalbari, Biratnagar/Jogbani,
Birganj/Raxaul, Bhairwaha/Nautanwa, Nepalgunj/Nepalgunj Road and
Mahendranagar/Banbasa. (C) The importer shall follow the
procedure as may be specified by the Government of India from time to time. |
F. No.354/113/2002-TRU (Pt. II)
Prashant Kumar
Under Secretary to the Government of India