Zero Duty for Indo-Bangladesh Border Haats at Balat for Local Produce
[Customs Notification No. 60 dated 14th
July 2011]
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 the goods specified in column (2) of the
Table annexed hereto when imported into India from Bangladesh from the whole of
the duty of customs leviable thereon under the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), subject to the following
conditions, namely:--
(i)
the
importer produces evidence to the satisfaction of the Assistant Commissioner of
Customs or Deputy Commissioner of Customs, as the case may be, that such goods
have, in fact, been locally produced in Bangladesh and are imported into India
through the land route from Balat or Kalaichar land customs station for sale in Balat or Kalaichar border haats;
(ii)
this
notification shall not apply to goods having an estimated total value in excess
of US$ 50, brought into India from such border haat
by a person during a day;
(iii)
this notification shall not be
applicable to tobacco products or products containing tobacco or alcohol.
|
Table |
|
|
S. No. |
Description
of goods |
|
(1) |
(2) |
|
1. |
Locally produced vegetables, food items, fruits,
spices |
|
2. |
Minor local forest produce, for example bamboo,
bamboo grass and broom stick but excluding timber |
|
3. |
Products of local cottage industry like gamcha, lungi |
|
4. |
Small locally produced agriculture household
implements, for example dao, plough, axe, spade,
chisel |
|
5. |
Locally produced garments, melamine products,
processed food items, fruit juice |
Explanation.- For the purposes of this notification, the term
“locally produced” shall mean produce of the concerned border district.
[F. No. 354/64/2010-TRU]