THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification No. 38/96-Cus., dated 23rd July, 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) Omitted; (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) Omitted; (g) Omitted.	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.

amended by notification no. 41 /2012-Customs, Dated 14/06/2012, Not. 43/2017 - Dated 30-6-2017.