Customs notification 38/96 dt 23.07.1996

Posted on 10 April 2023 Category : Notifications

Notification No. 38/96-Cus., dated 23-7-1996

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Exemption to imports from Bhutan and Nepal.

As per GST Law 2017, the goods moved under this notification specified is exempted from IGST.

The extract of customs notification no 38/1996 dt. 23rd july, 1996 detailed below:

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) Goods of Bhutanese 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 foreign 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 Pulan (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) 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.
Notification No. 38/96-Cus., dated 23-7-1996