CUS NTF NO. 78/2006 DATE 08/08/2006


Seeks to exempt specified manufactured commodities when imported from Nepal



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. NoHeading, sub-heading or tariff item of the First ScheduleDescription of goods 


(1)(2)(3) 


10902.40All goods 


21404 90 50Indian Katha


31515 90 40Rice bran oil 


41516 20Edible grade vegetable fats and oils and their fractions


51702 30, 1702 40Glucose


61703All Goods


71704 10 00All Goods


81902 19 00, 1902 30Noodles


91904 10 10All Goods


101905 31 00, 2009 90 00All Goods


112002Tomato Puree


122004 10 00All Goods


131704 90, 2106 90 or 3004 90 11Ayurvedic digestive tablets


142106 90 99Bhujia, Cheese balls, potato chips and other similar snacks


152202 90 20All Goods


162304, 2305 or 2306Oil Cake


172515 12All Goods (except travertine)


182517 10 or 2517 41All Goods


192917 39 20All Goods


203004 90 52All Goods


213203 00Kattha (Catechu)


223301 29All Goods other than essential oils of geranium, jasmin, lavander or lavandin and vetiver


233305 10All Goods


243305 90Hair Oil


253306 10 10Toothpowder


263306 10 20Toothpaste


273401 19 42, 3506 91All goods


283805 10All goods


293806 10Rosin


303808 91 91Anti-mosquito coils


313812 20All goods


323904Poly Vinyl Chloride (PVC) Resin


333905 19 90Poly Vinyl Acetate Grade Emulsion


343905 21 00All goods


353906 90All goods


363917Lay Flat tubing


373917 21High Density Polyethylene (HDPE) Pipe


383917 23Pipes and tubes


393917 40 00Poly Vinyl Chloride (PVC) Fittings


403919 10 00, 3919 90 20All goods


413006 10, 3920 10 12, 3920 10 19,3921 19 00Plastic Sheets


423006 10 or 3920Bag Sealing Tapes


433006 10 or 3912 13 90Foam


443923 10 90Plastic Tubes


453923 29, 3923 90Plastic bags


463006 10, 3923 90 or 3926 90 99Plastic Container


473923 30 90Plastic tube preform, Poly Ethylene Terephthalate (PET) preform Poly Ethylene Terephthalate (PET)bottles


483925 10 00Tanks


493926 90 80Polypropylene woven fabrics


503006 91 00 or 3926 90 99Poly Vinyl Chloride (PVC) loop mats or Poly Vinyl Chloride (PVC) door mats


514016 99 30All goods


524016 99 90Rice Rubber Rolls


534104 or 4105 30 00Leather


544410Plain Particle Boards or Pre-laminated particle boards


554411 12 00, 4411 13 00, 4411 14 00Pre-laminated Medium Density Fibre (MDF) Boards


564412 10 00 or 4412 31Plywoods 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.


574602 10 90Articles of bamboo


584802 55 90, 4802 56 90, 4802 57 10,4802 57 30, 4802 57 90, 4802 69 or4804 59 00The following goods namely(a) Writing paper or printing paper (other than carbonizing base paper); or(b) Kraft paper.


594818 40All goods


604820 20 00All goods


615310 10 13Hesian fabrics of jute


625404 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 00All goods


635402 44 00 or 5402 46 00Partially oriented polyester yarn, single, untwisted or with a twist not exceeding 50 turns per metre.


645607 90 90Twine of jute


655701 10 00Woollen Carpets


665703 20 or 5703 30Synthetic Carpets


675804 10Net fabrics, including mosquito net fabrics


685806 32 00Narrow woven fabrics


696110 11Merino wool sweaters, Wool or mixed wool sweaters


706110 12 00 or 6110 19 00All goods


716214 20 10Pashmina Shawl


726305 10 40All goods


736405 20 00Shoes and sandals


746405 90 00Hawai Chappals


756802 21 10All goods


767204 21 90Stainless steel scrap


777209Cold Rolled Coils, including sheets


787210 41 00All goods


797210 49 00Galvanised Plated sheets


807210 70 00 or 7210 90Galvanized colour coated plain and corrugated ironsheets


817217 20All goods


827217 90Galvanised Iron Wire


837304 90 00, 7306 19 11, 7306 19 21, 7306 29 11, 7306 30 10Galvanised Iron Pipe or black pipe


847306 90 90Mild Steel (MS) Black Pipe


857308 90 90Rolling Shutters


867313 00 10All goods


877314 19Knitted wire other than endless bands for machinery


887317 00 13All goods


897323 93Stainless Steel Utensils


907407 21 20All goods


917408 19Bare Copper Wire


927408 21All goods


937409 21 00, 7409 29 00, 7418 19 21All goods


947418 19 22All goods other than cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper


957602Aluminium scrap


967604 29, 7604 10 39All goods


977606 11, 7606 12 00, 7606 91 10, 7606 92 10All goods


987615 19Aluminium Utensils, pressure cookers and non-stick ware


997904 00 30All goods


1007905 00 30Zinc Sheet


1018003 00 40All goods


1028481 80 20, 8481 90All goods


1038413 91Hand Pump Cylinder


1048506 80Dry Cell Batteries


1058507 90Battery Separator


1068544 11 10All goods


1078714 99All goods


1089403 70 00All goods


1099608 99Parts of ball point pen


1109701 90Handicraft items


1119703 00Wooden Carved Box


(Table has been substituted vide CUS NTF NO. 10/2007 DATE 25/01/2007)




[OLDTable






S. NoHeading, sub-heading or tariff item of the First ScheduleDescription of goods


(1)(2)(3) 


1090240All goods 


2151620Edible grade vegetable fats and oils and their fractions 


3170230Glucose 


417041000All goods 


519021900Noodles 


619053100, 20099000All goods 


7210690 or 30049011Ayurvedic digestive tablets 


8251512All goods (except travertine) 


929173920All goods 


10320300Kattha (Catechu) 


11330129All goods other than essential oils of geranium, jasmin, lavander or lavandin and vetiver [OLDAll goods ]


12330510All goods 


13330590Hair Oil 


1433061010Toothpowder 


1533061020Toothpaste 


1634011942, 350691All goods 


17380510All goods 


18380610Rosin 


1938089191 [OLD380810]Anti-mosquito coils 


20381220All goods 


213904Poly Vinyl Chloride (PVC) Resin 


22391721High Density Polyethylene (HDPE) Pipe 


23300610 or 39211900 [OLD39211900]Plastic Sheets 


2439231090Plastic Tube 


25392329Plastic bags 


26300610 or 39269099[OLD39269099]Plastic Container 


2741041900, 41053000Tanned leather 


28441090Pre-laminated Particle Board 


2944109091All goods 


3044111200, 44111300, 44111400 [OLD441129]Pre-laminated Medium Density Fibre (MDF) Boards 


31480269Writing paper, printing paper other than carbonizing base paper [OLDWriting paper, Printing paper] 


3253101013Hessian fabrics of jute 


3354023300, 54026200, 55092100, 55092200, 55093100, 55093200, 550941, 550942, 55096100, 55096200, 55096900All goods 


33A5402 44 00 or5402 46 00Partially oriented polyester yarn, single, untwisted or with a twist not exceeding 50 turns per metre.


3456079090 [OLD56071010]Twine of jute 


3557011000Woolen Carpets 


36570320Synthetic carpets 


3762142010Pashmina Shawl 


3863051040All goods 


3964052000Shoes and sandals 


4072104100All goods 


4172104900Galvanised Plated sheets 


42721720All goods 


4373049000Galvanised Iron Pipe 


4473069090Mild Steel (MS) Black Pipe 


4573130010All goods 


46731419Knitted wire other than endless bands for machinery [OLDKnitted Wire] 


47732393Stainless Steel Utensils 


48740819Bare Copper Wire 


4974092100, 74092900Brass Sheet 


5074181922, 79040030All goods other than cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper  [OLDAll goods] 


5179050030Zinc Sheet 


5280030040All goods 


53841391Hand Pump Cylinder 


54850680Dry Cell Batteries 


55850790Battery Separator 


5685441110, 94037000All goods 


57970190Handicraft items 


58970300Wooden Carved Box ]





(In the table S.Nos.11,19,23,26,33,30,31,34,46,50 has been substituted & S.No.33A has been inserted vide CUS NTF NO. 142/2006 DATE 30/12/2006)

 

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: 



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

    
•  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. 

    
•  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 6 th day of March in a given calendar year and ends on the 5 th 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]



Ajay

(Under Secretary to Government of India)


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