Exemption to specified goods imported from Bhutan, Nepal, Bangladesh and China - 38/1996 - Customs -Tariff

Exemption to specified goods imported from Bhutan, Nepal, Bangladesh and China 23 rd July, 1996 Notification No. 38/96-Customs [Notfn. No. 38/96-Cus., dt. 23.7.1996 as amended by No. 70/2006-Cus., dt.4-7-2006] 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 Duty (1) (2) (3) 1. (a) 3 [***] (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) 4 [***] (g) 4 [***] 6 [ Duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), Agriculture Infrastructure and Development Cess, leviable under section 124 of the Finance Act, 2021 (13 of 2021), Health Cess, leviable under section 141 of the Finance Act, 2020 (12 of 2020), Road and Infrastructure Cess, leviable under section 111 of the Finance Act, 2018 (13 of 2018) and integrated tax and goods and services tax compensation cess leviable thereon respectively under sub-sections (7) and (9) of 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; --------------------------------------- Notes:- 1. Substituted vide Notification No. 41 /2012-Customs, Dated 14/06/2012 , before it was read as:- szaibelyite and goat cashmere 2. Substituted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, additional duty leviable thereon under section 3. Omitted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, (a) Goods of Bhutanese or Indian origin imported from Bhutan into India; 4. Omitted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, (f) Semi-tanned cow hides, low grammage paper, kapok and handloom products, when imported into India from Bangladesh; 5. Omitted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, (g) Goat skin, sheep skin, horses, goats, sheep, wool, butter, common salt, raw silk, yak tail, yak hair, china clay, borax, 1 [ szaibelyite, goat cashmere, Readymade Garments, Shoes, Quilt/Blankets, Carpets and Local Herbal Medicines ] , when imported into India from China through Gunji in Pithoragarh district of Uttaranchal along the Gunji Pulan (Tibet) land route or through village Namgaya Shipkila in Kinnaur district of Himachal Pradesh along the Namgaya-Shipkila-Shilpi Jui Jiuba land route or through Sherathang land route between Sherathang in the East Sikkim district of Sikkim in India and Renqinggang in the Tibet Autonomous Region of China through Nathula Pass 6. Substituted vide Notification No.08/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 before it was read as Duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975, and 2 [integrated tax and goods and services tax compensation cess leviable thereon respectively under sub-section (7) and (9) of section 3] of the said Act.