Customs - Notifications (Tariff)23.07.1996
Preferential Area Imports - Exemption to specified goods imported from Bhutan, Nepal, Bangladesh & China.
Document Text
Notification No. 38/96-Customs 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 corresponding entry in column (3) of the said Table. TABLE S.No Description of goods (1) (2) Duty (3) 1. a of of of to to export export export purpose purpose (a) Goods of Bhutanese or Indian origin imported from India; into Bhutan (b) Goods imported into India from a foreign country for the Bhutan; (c) Goods imported into India from a foreign country for the Nepal; (d) Goods imported into India from Bhutan for the country; to purpose (e) Goods imported into India from Nepal for the purpose country; to (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 Duty of customs leviable thereon under the First Schedul e to the Customs Tariff Act, 1975 and Addition al duty leviable thereon under section foreign foreign export of a 2. Shipkila in Kinnaur district of Himachal Pradesh along the Namgaya-Shipkila-Shipki Jui Jiub a land route. 3 of the said Act. to (a) Goods of Bhutanese or Indian origin exported from Bhutan; India (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 Schedul e to the Customs Tariff Act. Notification No. 38/96-Cus. dated 23-7-1996
Source: Government of India — Customs - Notifications (Tariff), dated 23.07.1996. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
HS Codes Referenced
196219751996
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