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Notification No. 38/96-Cus., dated 23-7-1996
Exemption to imports from Bhutan and Nepal.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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 hereto annexed and falling within the First Schedule or the Second Schedule, as the case may be, of the Customs
Tariff Act, 1975 (51 of 1975), from the whole of that duty of customs leviable thereon under the said Customs Tariff Act, which is
specified in the correspending entry in column (3) of the said Table.
TABLE
S.No Description of goods Duty
(1) (2) (3)
1.
(a) Goods of Bhutanese or Indian origin imported from Bhutan into India;
(b) Goods imported into India from a foreign country for the purpose of export to Bhutan;
(c) Goods imported into India from a foreign country for the purpose of export to Nepal;
(d) Goods imported into India from Bhutan for the purpose of export to a foreign country;
(e) Goods imported into India from Nepal for the purpose of export to a foreign country;
(f) Semi-tanned cow hides, low gran image paper, kapok and handloom products, when
imported into In dia from Bangladesh;
(g) Goat skin, sheep skin horses, goats, sheep, wool, butter, common salt, raw silk, yak
tail, yak hair, china clay, borax, szaibelyite and goat cashmere, when imported into India
from China through Gunji in Pithoragarh district of Uttar Pradesh along the Gunji Pulan
(Tibet) land route or through village Namgaya Shipkila in Kinnaur district of Himachal
Pradesh along the Namgaya-Shipkila-Shipki Jui Jiub a land route.
Duty of customs leviable thereon
under the First Schedule to the
Customs Tariff Act, 1975 and
Additional duty leviable thereon
under section 3 of the said Act.
2.
(a) Goods of Bhutanese or Indian origin exported from India to Bhutan;
(b) Goods imported into India from Bhutan for the purpose of export to a foreign country
and all goods imported into India from a foreign country for the purpose of .export to
Bhutan, when exported to the foreign country or, as the case may be, to Bhutan;
(c) Goods imported into India from Nepal for the purpose of export to a foreign country
and all goods imported into India from a foreign country for the purpose of export to
Nepal, when exported to the foreign country or, as the case may be, to Nepal.
Duty of customs leviable thereon
under the Second Schedule to
the Customs Tariff Act.
Notification No. 38/96-Cus., dated 23-7-1996
notifications no 38 96 cus | iKargos