Exempts specified goods from customs duty for sale in Balat, Kalaichar, Srinagar (Tripura) or Kamalasagar (Tripura) border haats at Indo-Bangladesh border. - 60/2011-Customs - Customs -Tariff

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 60/2011-Customs New Delhi, 14 th July, 2011 G.S.R. 536(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) 3 [ and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975) ] , the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table annexed hereto when imported into India from Bangladesh from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 5 [ and from the whole of Agriculture Infrastructure and Development Cess, leviable under section 124 of the Finance Act, 2021 (13 of 2021) ] 4 [ and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act ] , subject to the following conditions, namely:-- 2 [ (i) the importer produces evidence 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 locally produced in Bangladesh and are imported into India through the land route from Balat, Kalaichar, Srinagar (Tripura) or Kamalasagar (Tripura) land customs station for sale in Balat, Kalaichar, Srinagar (Tripura) or Kamalasagar (Tripura) border haats, as the case may be;] (ii) this notification shall not apply to goods having an estimated total value in excess of US$ 50, brought into India from such border haat by a person during a day; (iii) this notification shall not be applicable to tobacco products or products containing tobacco or alcohol. Table S. No. Description of goods (1) (2) 1. Locally produced vegetables, food items, fruits, spices 2. Minor local forest produce, for example bamboo, bamboo grass and broom stick but excluding timber 3. Products of local cottage industry like gamcha, lungi 4. Small locally produced agriculture household implements, for example dao, plough, axe, spade, chisel 5. Locally produced garments, melamine products, processed food items, fruit juice Explanation .- For the purposes of this notification, the term locally produced shall mean produce of the concerned border district. [F. No. 354/64/2010-TRU] (Sanjeev Kumar Singh) Under Secretary to the Government of India ------------------ Notes:- 1. Substituted vide Not. 02/2015 - Dated 6-1-2015 w.e.f. 13th day of January, 2015 , before it was read as, (i) the importer produces evidence 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 locally produced in Bangladesh and are imported into India through the land route from Balat or Kalaichar land customs station for sale in Balat or Kalaichar border haats; 2. Substituted vide Not. 36/2015 - Dated 4-6-2015, w.e.f. 06th day of June, 2015, before it was read as, 1 [(i) the importer produces evidence 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 locally produced in Bangladesh and are imported into India through the land route from Balat, Kalaichar or Srinagar (Tripura) land customs station for sale in Balat, Kalaichar or Srinagar (Tripura) border haats, as the case may be;] 3. Inserted vide NOTIFICATION No. 47/2021-Customs dated 30-09-2021 4. Inserted vide NOTIFICATION No. 47/2021-Customs dated 30-09-2021 5. Inserted vide Notification No.08/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022