TMI BlogExemption to imports for the purpose of Export to BhutanX X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption to imports for the purpose of Export to Bhutan X X X X Extracts X X X X X X X X Extracts X X X X ..... We are executing Hydro Project in Bhutan . We are importing raw material, components and semi-finished items from forign country and doing value addition in our factory and converted into Assembly using import as well as indegenous items. Pl advise exemption on custom duty on imports can be availed under notification 38/96.if benefit available,then, Documents required for custom duty exemption. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thanks, BM Goyal Reply By Pradeep Khatri: The Reply: 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Bhutanes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eign 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 P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulan (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) Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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
You need following Invoice in this regard:-
Commercial Invoice
Packing List
Excise Invoice (Bhutan Invoice)
Bill of Entry (Proof of import) X X X X Extracts X X X X X X X X Extracts X X X X ..... owledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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