Removal of Nepal from different benefits under Central Excise and Custom Act

Notification No. 29 / 2011, Dated 5th December, 2011

In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 45/2001-Central Excise (N.T.), dated the 26th June, 2001, namely: –

2.    In the said notification,

(1) in paragraph 1 relating to Conditions and safeguards, in sub-paragraph (1) —

(i)    for the words Nepal or Bhutan, wherever they occur, the word “Bhutan” shall be substituted;

(ii)    for the words “the goods are removed for export to Nepal, as the case may be, or Bhutan”, the words “the goods are removed for export to Bhutan” shall be substituted.

(2)    sub-paragraph (2) relating to “Export to Nepal in bond against payment in Indian rupee.” shall be omitted;

(3)    In paragraph 2 relating to Procedure, in sub-paragraph (1), item [(iv)] relating to land customs stations shall be omitted.

3.    This notification shall come into force on 1st March, 2012.


Reference: Rule 19 of the Central Excise Rules, 2002

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