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1.
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(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 grammage paper, kapok and handloom products,
when imported into India 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 Jiuba land route.
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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.
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2.
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(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.
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Duty
of customs leviable thereon under the Second Schedule to the Customs
Tariff Act;
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