Provisional Tax Collection Act, 1955

This exemption as per this clause shall not be given to old or used mills, machinery, instruments, and equipment.

(l) Weathering net falling under Heading 60.05; boilers falling under sub-heading 8402.20.00; trough fans falling under sub-heading 8414.59.00; weighing bridges falling under Heading 84.23; roller sharpening machines falling under Heading 84.59; plucking shears falling under sub-heading 8201.60.00; cutting blades falling under sub-heading 8208.40.00; sticky gum for insects falling under sub-heading 3506.99.00; tea processing machines, rolling tables, tea cleaning machines, plucking machines falling under sub-heading 8438.80.90; bearings falling under Heading 84.82; parts falling under sub-heading 8438.90.00; tea bag filter paper falling under sub-heading 4823.20.10; aluminum foil falling under sub-heading 7607.11.00; packaging material falling under all sub-headings of Heading 48.19 imported with the industry's name printed for tea packaging; printing labels falling under sub-heading 4821.10.00; and packaging material falling under sub-headings 3923.10.90, 3923.21.00, 3923.29.00, 3923.90.90, 4415.10.00, and 7612.90.00, imported by the tea industry,
(m) Ready-made nets falling under sub-heading 5608.11.00; nylon thread used for making nets falling under sub-heading 5607.50.00; ready-made cages for fish farming falling under sub-heading 7314.49.00; pump sets falling under sub-heading 8413.81.00; aerators falling under sub-heading 8414.59.00; piscicides falling under Heading 3808.91.90; and hormones required for fish breeding falling under sub-headings 2937.19.00 and 2937.29.00, imported by registered fish farms,
(n) Cotton falling under Headings 52.01 and 52.03, imported by yarn industries,
(o) Metal barrels falling under sub-headings 7310.10.00 and 7310.29.00; base sheet rollers, wheel plates, and queen excluders falling under sub-heading 7326.90.00; gear pumps falling under sub-heading 8413.81.00; honey quality testing equipment falling under sub-heading 9031.80.00; and bee brushes falling under sub-heading 9603.90.00, imported by the beekeeping industry,
(p) Insect traps falling under sub-headings 3926.90.93 and 8516.79.10 used in agriculture; sticky gum (glue) for rodents falling under Heading 35.06,
(q) Special types of utensils for feeding and watering poultry, falling under sub-headings 3924.90.10, 7323.93.00, 7323.94.00, and 7323.99.00, other than ordinary utensils; trays used for germinating and planting seeds falling under sub-heading 3926.90.99,
(r) Weighing scales falling under sub-heading 9016.00.00, imported by pharmaceutical industries,
(s) Brass rods falling under sub-heading 7407.21.00, imported by an industry manufacturing gas cylinder valves for its production purposes,
(t) Glue (hotmelt) falling under sub-heading 3506.91.00; super absorbent polymer falling under sub-heading 3906.90.00; P.E. film falling under sub-headings 3920.49.10 and 3920.49.90; P.P.E. film falling under sub-headings 3921.19.10 and 3921.19.90; fluff pulp falling under sub-heading 4703.21.00; tissue paper falling under sub-heading 4803.00.00; release paper falling under sub-heading 4811.90.90; and non-woven fabrics falling under sub-heading 5603.91.00, imported by an industry manufacturing disposable diapers, baby wipes, and sanitary pads for producing such goods,
(u) Goods falling under Headings 72.01, 72.02, and 72.04, imported by industries,
(v) Crude petroleum oil falling under sub-heading 2709.00.00 and crude oil obtained from bituminous minerals, produced in India and imported from India only,
(w) Chassis falling under sub-headings 8706.00.40 and 8706.00.50; motors falling under sub-headings 8701.10.00, 8701.20.00, 8701.31.00, 8701.32.00, 8701.33.00, 8701.34.00, 8701.40.00, 8701.51.00, 8701.52.00, 8701.53.00, and 8701.64.00; battery chargers falling under sub-heading 8504.40.10; steel sheet metal of Heading 72.25; steel tubes of Heading 73.06; brass metal falling under sub-heading 7407.21.00; aluminum rods falling under sub-heading 7604.10.90; and aluminum sheet metal falling under sub-heading 7606.11.00, imported by an industry registered for manufacturing two-wheelers, three-wheelers, or four-wheelers operating solely on electricity, solar power, or batteries, for use in the production of such vehicles or means of transport,
(x) Silicon glue falling under sub-heading 3506.10.00; glass tops falling under sub-heading 7008.00.00; copper wire falling under Heading 74.08; fans falling under sub-heading 8414.59.00; motors falling under sub-heading 8501.10.00; mother boards and operating boards, heating coils, and sensors falling under sub-heading 8516.90.10, imported by an industry manufacturing electric induction or infrared stoves.

(3) Partial exemption from customs duty:-

(a) A ninety percent exemption shall be granted on customs duty leviable on staple fiber falling under sub-headings 5503.11.00, 5503.19.00, 5503.20.00, 5503.30.00, 5503.40.00, 5503.90.00, 5504.10.00, 5504.90.00, 5506.10.00, 5506.20.00, 5506.30.00, 5506.40.00, 5506.90.00, and 5507.00.00, imported by the carpet industry,
(b) A five percent customs duty shall be leviable on medicines falling under Part 30 (excluding sub-headings 3002.12.00, 3002.13.00, 3002.14.00, 3002.15.00, 3002.41.00, 3002.42.00, 3002.49.00, 3002.51.00, 3002.59.00, 3004.90.41, 3004.90.49, and 3004.90.50, and vitamins for human nutrition and health),
(c) A ten percent customs duty shall be leviable on jute bleaching oil falling under sub-heading 2710.19.70, imported by jute industries for their production,
(d) A five percent customs duty shall be leviable on oats with husk falling under sub-heading 1004.90.00, imported by an industry manufacturing breakfast cereals such as corn flakes, oats, muesli, porridge, wheat flakes,
(e) A ten percent customs duty shall be leviable on polyester film, B.O.P.P. film, metallized C.P.P. film, and milky C.P.P. film falling under sub-heading 3919.90.00 and all sub-headings of Headings 39.20 and 39.21, up to the quantity required for producing polycoated paper or printed lamination film, imported by an industry registered for value added tax manufacturing polycoated paper or printed lamination film,
(f) A fifty percent exemption shall be granted on customs duty leviable on the import of fertilized eggs falling under sub-headings 0407.11.00 and 0407.19.00 required for hatching chicks for the poultry business,
(g) A ten percent customs duty shall be leviable on sarees, lungis, and dhotis falling under sub-headings 6211.32.20, 6211.33.20, 6211.43.20, 6211.49.90, and 6211.42.20,
(h) If a commercial bank imports coins falling under sub-headings 7113.19.10 and 7113.19.90, bearing its logo, in small quantities for sale to the general public, customs duty on such coins shall be leviable at the rate as per sub-heading 7108.13.00,
(i) A four percent customs duty shall be leviable on cables (wire ropes) falling under sub-heading 7312.10.00 and steel sheets falling under sub-heading 7210.90.00 required for constructing ready-made cabins or cabins, imported by an industry registered with the objective of operating cable cars in Nepal,
(j) A ten percent customs duty shall be leviable on filler master batch falling under all sub-headings of Heading 39.20,
(k) A five percent customs duty shall be leviable on D.E.P falling under sub-heading 2917.34.00; sticks falling under Heading 44.21; and agarbatti compound falling under sub-heading 3302.90.00; and a ten percent customs duty on liquid paraffin oil falling under sub-heading 2710.19.95 and white oil falling under sub-heading 2710.19.96, imported by an industry manufacturing agarbatti,
(l) If a chassis under Heading 87.06 and a chassis with a box mounted thereon and related machinery equipment (refrigeration system) required for installing a refrigerating system for use in transporting goods under cold storage are imported, the full customs duty leviable as per rules shall be kept as a deposit; after the goods are made into a means of transport fully equipped with refrigeration for transporting goods under cold storage and registered with the Transport Management Office, and the proof thereof is submitted to the customs office, one percent of the duty amount shall be collected and the remaining deposit amount shall be refunded,

Provided that, to obtain such facility, such means of transport must be completed with the necessary mechanism installed permanently in such a way that it cannot be used for other purposes and the driver can control everything from the dashboard itself.