Customs Notification No- 107/2011 dated 05.12.2011
Exempts from Special Additional Duty (SAD) all goods exempted under notification no. 104/2010-Customs, dated 1st October,2010 when imported from Nepal.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 0f 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.20/2006-Customs, dated the 1st March,2006, published in the Gazette of India, Extraordinary, vide number G.S.R.92 (E),dated the 1st March, 2006, namely:- 

In the said notification, in the Table, after S.No.86 and the entries relating thereto, the following S. No. and entries shall be added, namely:-

(1) (2) (3) (4)
"87 Any Chapter All goods which are exempt under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.104/2010-Customs, dated 1st October,2010 [G.S.R.805(E) dated the 1st October,2010]:

Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 104/2010-Customs, dated 1st October, 2010.		 Nil"

[F.No.354/01/2010-TRU]

(Sanjeev Kumar Singh)
Under Secretary to the Government of India

Note: The principal notification No. 20/2006-Customs, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, vide number G.S.R. 92(E), dated the 1st March 2006, and last amended vide notification No. 87/2011-Customs, dated the 9th September, 2011, published vide number G.S.R. 666(E), dated the 9th September, 2011.