chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Excise Act, 2002

3307.10.00 -Pre-shave, shaving or after-shave preparations 15
 3307.20.00 -Personal deodorants and antiperspirants 20
 3307.30.00 -Perfumed bath salts and other bath preparations 15
 -Preparations for perfuming or deodorizing rooms, including perfumed preparations for religious rites:
 3307.41.00 --"Agarbatti" and other odoriferous preparations which operate by burning. 15
 3307.49.00 --Other 15
 3307.90.00 -Other 15

 Heading Description of goods Rate

 34.01 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products or preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.
 -Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
 3401.11.00 --For toilet use (including medicated products) 5
 3401.19.00 --Other 5
 -Soap in other forms:
 3401.20.10 --Sodium fatty acid salt (soap noodles) 5
 3401.20.90 --Other 5
 3401.30.00 -Organic surface-active products or preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 5
 34.02 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.
 -Anionic organic surface-active agents, whether or not put up for retail sale:
 3402.31.00 --Linear alkylbenzene sulphonic acids and their salts 5
 3402.39.00 --Other 5
 -Other organic surface-active agents, whether or not put up for retail sale:
 3402.41.00 --Cationic 5
 3402.42.00 --Non-ionic 5
 3402.49.00 --Other 5
 -Preparations put up for retail sale:
 3402.50.10 Detergent powder 5
 3402.50.90 Other 5
 3402.90.00 -Other 5
 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. 3506.10.00 -Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 5
 -Other:
 3506.91.00 --Adhesives based on polymers of headings 39.01 to 39.13 or on rubber 5
 3506.99.00 --Other 5
 38.14 3814.00.00 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. Per litre Rs. 22.-
 38.19 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 percent by weight of petroleum oils or oils obtained from bituminous minerals.
Excise Act, 2002

4404.10.00 -Coniferous 5
 4404.20.00 -Non-coniferous 5

 44.05 4405.00.00 Wood wool; wood flour. 5

 44.06 Railway or tramway sleepers (cross-ties) of wood.
 -Not impregnated:
 4406.11.00 --Coniferous 5
 4406.12.00 --Non-coniferous 5
 -Other:
 4406.91.00 --Coniferous 5
 4406.92.00 --Non-coniferous 5
 44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.
 -Coniferous:
 4407.11.00 --Pine (Pinus spp.) 5
 4407.12.00 --Fir (Abies spp.) and spruce (Picea spp.) 5
 4407.13.00 --S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)) 5
 4407.14.00 --Hem-fir (western hemlock (Tsuga heterophylla) and fir (Abies spp.)) 5
 4407.19.00 --Other 5
 -Tropical wood:
 4407.21.00 --Mahogany (Swietenia spp.) 5
 4407.22.00 --Virola, Imbuia and Balsa 5
 4407.23.00 --Teak 5

 4407.25.00 --Dark Red Meranti, Light Red Meranti and Meranti Bakau 5
 4407.26.00 --White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan 5
 4407.27.00 --Sapele 5
 4407.28.00 --Iroko 5
 4407.29.00 --Other 5
 -Other:
 4407.91.00 --Oak (Quercus spp.) 5
 4407.92.00 --Beech (Fagus spp.) 5
 4407.93.00 --Maple (Acer spp.) 5
 4407.94.00 --Cherry (Prunus spp.) 5
 4407.95.00 --Ash (Fraxinus spp.) 5
 4407.96.00 --Birch (Betula spp.) 5
 4407.97.00 --Poplar and aspen (Populus spp.) 5
 4407.99.00 --Other 5

 44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. 4409.10.00 -Coniferous 5
 -Non-coniferous:
 4409.21.00 --Bamboo 5
 4409.22.00 --Tropical wood 5
 4409.29.00 --Other 5
 44.10 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
 -Of wood:
 4410.11.00 --Particle board 5
 4410.12.00 --Oriented strand board 5
 4410.19.00 --Other 5
 4410.90.00 -Other 5

 44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.

 -Medium density fibreboard (MDF):
 4411.12.00 --Of a thickness not exceeding 5 mm 10
 4411.13.00 --Of a thickness exceeding 5 mm but not exceeding 9 mm 10
 4411.14.00 --Of a thickness exceeding 9 mm 10
 -Other:
 4411.92.00 --Of a density exceeding 0.8 g/cm3 10
 4411.93.00 --Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3 10
 4411.94.00 --Of a density not exceeding 0.5 g/cm3 10
 44.12 Plywood, veneered panels and similar laminated wood.
Excise Act, 2002

4412.10.00 -Of bamboo 10
 -Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:

 4412.31.00 --With at least one outer ply of tropical wood 10
 4412.33.00 --Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) 10
 4412.34.00 --Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33.00 10
 4412.39.00 --Other, with both outer plies of coniferous wood 10
 -Laminated veneer lumber (LVL) made from veneers:
 4412.41.00 --With at least one outer ply of tropical wood 10

 4412.42.00 --Other, with at least one outer ply of non-coniferous wood 10
 4412.49.00 --Other, with both outer plies of coniferous wood 10
 -Blockboard, laminboard and battenboard:
 4412.51.00 --With at least one outer ply of tropical wood 10
 4412.52.00 --Other, with at least one outer ply of non-coniferous wood 10
 4412.59.00 --Other, with both outer plies of coniferous wood 10
 -Other:
 4412.91.00 --With at least one outer ply of tropical wood 10
 4412.92.00 --Other, with at least one outer ply of non-coniferous wood 10
 4412.99.00 --Other, with both outer plies of coniferous wood 10
 44.13 4413.00.00 Densified wood, in blocks, plates, strips or profile shapes. 10
 44.14 Wooden frames for paintings, photographs, mirrors or similar objects. 4414.10.00 -Of tropical wood 10
 4414.90.00 -Other 10
 44.15 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. 4415.10.00 -Cases, boxes, crates, drums and similar packings; cable-drums 10
 4415.20.00 -Pallets, box pallets and other load boards; pallet collars 10
 44.16 4416.00.00 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. 10
 44.17 4417.00.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
Excise Act, 2002

10
 44.17 4417.00.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. 10
 44.18 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
 -Windows, French-windows and their frames:
 4418.11.00 --Of tropical wood 10
 4418.19.00 --Other 10
 -Doors and their frames and thresholds:
 4418.21.00 --Of tropical wood 10
 4418.29.00 --Other 10
 4418.30.00 -Posts and beams, other than products of subheadings 4418.81.00 to 4418.89.00 10
 4418.40.00 -Shuttering for concrete constructional work 10
 4418.50.00 -Shingles and shakes 10
 -Assembled flooring panels:
 4418.73.00 --Of bamboo or with at least the top layer of bamboo 10
 4418.74.00 --Other, for mosaic floors 10
 4418.75.00 --Other, multilayer 10
 4418.79.00 --Other 10
 -Engineered structural timber products:
 4418.81.00 --Glued laminated timber (glulam) 10
 4418.82.00 --Cross-laminated timber (CLT or X-lam) 10
 4418.83.00 --I-beams 10
 4418.89.00 --Other 10
 -Other:
 4418.91.00 --Of bamboo 10
 4418.92.00 --Cellular wood panels 10
 4418.99.00 --Other 10
 44.19 Tableware and kitchenware, of wood.
 -Of bamboo:
 4419.11.00 --Bread boards, chopping boards and similar boards 5
 4419.12.00 --Chopsticks 5
 4419.19.00 --Other 5
 4419.20.00 -Of tropical wood 5
 4419.90.00 -Other 5
 44.20 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
 -Statuettes and other ornaments:
 4420.11.00 --Of tropical wood 5
 4420.19.00 --Other 5
 4420.90.00 -Other 5
 44.21 Other articles of wood. 4421.10.00 -Clothes hangers 5
 4421.20.00 -Coffins 5
 -Other:
 --Of bamboo:
 4421.91.30 Toothpicks 5
 4421.91.90 Other 5
 --Other:
 4421.99.30 Toothpicks 5
 4421.99.90 Other 5
 48.03 4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. 5
 48.14 Wallpaper and similar wall coverings; window transparencies of paper. 4814.20.00 -Wallpaper and similar wall coverings consisting of paper coated or covered on the face side with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastic 10
 4814.90.00 -Other 10
 48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
Excise Act, 2002

4818.10.00 -Toilet paper 5
 4818.20.00 -Handkerchiefs, cleansing or facial tissues and towels 5
 4818.30.00 -Tablecloths and serviettes 5
 4818.50.00 -Articles of apparel and clothing accessories 5
 4818.90.00 -Other 5
 48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
 -Trays, dishes, plates, cups and the like, of paper or paperboard:
 4823.61.00 --Of bamboo 10
 4823.69.00 --Other 10
 4823.70.00 -Articles of paper pulp, moulded or pressed 10
 63.05 Sacks and bags, of a kind used for the packing of goods.
 -Of man-made textile materials:
 6305.33.00 --Other, of polyethylene or polypropylene strip or the like 5
 64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
 -Footwear with outer soles of rubber or plastics:
 --Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like:

 Sub-heading Description Rate

 6404.11.10 Canvas shoes with uppers of cotton 20
 64.05 Other footwear.
 -With uppers of textile materials:
 6405.20.10 Made of cotton fabric (cotton canvas shoes) 20
 66.01 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). 6601.10.00 -Garden or similar umbrellas 15
 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 6702.10.00 -Of plastics 10
 -Of other materials:
 6702.90.10 Of felt 10
 6702.90.90 Other 10
 68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate). Sub-heading Description Rate

 6802.10.00 -Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder 15
 -Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:
 6802.21.00 --Marble, travertine and alabaster 15
 6802.23.00 --Granite 15
 6802.29.00 --Other stone 15
 -Other:
 6802.91.00 --Marble, travertine and alabaster 15
 6802.92.00 --Other calcareous stone 15
 6802.93.00 --Granite 15
 6802.99.00 --Other stone 15
 68.08 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. 6808.00.10 Boards of various thicknesses made by mixing wood dust, cement and various binding chemicals 10
 6808.00.90 Other 10
 68.09 Articles of plaster or of compositions based on plaster.
Excise Act, 2002

6808.00.10 Boards of various thicknesses made by mixing wood dust, cement and various binding chemicals 10
 6808.00.90 Other 10
 68.09 Articles of plaster or of compositions based on plaster. Sub-heading Description Rate

 -Boards, sheets, panels, tiles and similar articles, not ornamented:
 6809.11.00 --Faced or reinforced with paper or paperboard only 10
 6809.19.00 --Other 10
 6809.90.00 -Other articles 10
 68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced.
 -Tiles, flagstones, bricks and similar articles:
 --Building blocks and bricks:
 6810.11.10 Autoclaved aerated concrete blocks (AAC blocks) 10
 6810.11.90 Other 10
 --Other:
 6810.19.10 Unfired modified clay material (MCM) travertine 15
 6810.19.90 Other 10
 -Other articles:
 6810.91.00 --Prefabricated structural components for building or civil engineering 10
 6810.99.00 --Other 10
 68.11 Articles of asbestos-cement, of cellulose fibre-cement or the like. 6811.40.00 -Containing asbestos 10
 -Not containing asbestos:
 6811.81.00 --Corrugated sheets 10
 6811.82.00 --Other sheets, panels, tiles and similar articles 10
 6811.89.00 --Other articles 10

 Sub-heading Description Rate

 68.13 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, whether or not combined with textile or other materials, based on asbestos, other mineral substances or cellulose.
 -Containing asbestos:
 6813.20.10 Brake linings and pads 10
 6813.20.90 Other 10
 -Not containing asbestos:
 6813.81.00 --Brake linings and pads 10
 6813.89.00 --Other 10
 69.07 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics.
 -Flags and paving, hearth or wall tiles, other than those of subheadings 6907.30 and 6907.40
 6907.21.00 --With a water absorption coefficient by weight not exceeding 0.5 % 5
 6907.22.00 --With a water absorption coefficient by weight exceeding 0.5 % but not exceeding 10 % 5
 6907.23.00 --With a water absorption coefficient by weight exceeding 10 % 5

 Sub-heading Description Rate

 6907.30.00 -Mosaic cubes and the like, other than those of subheading 6907.40 5
 6907.40.00 -Finishing ceramics 5
 70.03 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
 -Non-wired sheets:
 7003.12.00 --Body tinted, opacified, flashed or having an absorbent, reflecting or non-reflecting layer 5
 7003.19.00 --Other 5
 7003.20.00 -Wired sheets 5
 7003.30.00 -Profiles 5
 70.04 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 7004.20.00 -Glass, body tinted, opacified, flashed or having an absorbent, reflecting or non-reflecting layer 5
 7004.90.00 -Other glass 5

 70.05 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
Excise Act, 2002

7004.20.00 -Glass, body tinted, opacified, flashed or having an absorbent, reflecting or non-reflecting layer 5
 7004.90.00 -Other glass 5

 70.05 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 7005.10.00 -Non-wired glass, having an absorbent, reflecting or non-reflecting layer 5
 -Other non-wired glass:
 7005.21.00 --Body tinted, opacified, flashed or merely surface ground 5
 7005.29.00 --Other 5
 7005.30.00 -Wired glass 5
 70.06 7006.00.00 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. 5
 70.07 Safety glass, consisting of toughened (tempered) or laminated glass.
 -Toughened (tempered) safety glass:
 7007.11.00 --Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels 5
 7007.19.00 --Other 5
 -Laminated safety glass:
 7007.21.00 --Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels 5
 7007.29.00 --Other 5
 70.08 7008.00.00 Multiple-walled insulating units of glass. 5
 70.09 Glass mirrors, whether or not framed, including rear-view mirrors. 7009.10.00 -Rear-view mirrors for vehicles 5
 -Other:
 7009.91.00 --Unframed 5
 7009.92.00 --Framed 5
 70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. 7010.20.00 -Stoppers, lids and other closures 5
 7010.90.00 -Other 5
 71.17 Imitation jewellery.
 -Of base metal, whether or not plated with precious metal:
 7117.11.00 --Cuff links and studs 10
 7117.19.00 --Other 10
 7117.90.00 -Other 10
 72.06 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03). 7206.10.00 -Ingots Per M.Ton Rs. 3500/-
 7206.90.00 -Other Per M.Ton Rs. 3500/-
 72.09 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated.
 -In coils, not further worked than cold-rolled (cold-reduced):
 7209.15.00 --Of a thickness of 3 mm or more Per M.Ton Rs. 4500/-
 7209.16.00 --Of a thickness exceeding 1 mm but less than 3 mm Per M.Ton Rs. 4500/-
 7209.17.00 --Of a thickness of 0.5 mm or more but not exceeding 1 mm Per M.Ton Rs. 4500/-
 7209.18.00 --Of a thickness of less than 0.5 mm Per M.Ton Rs. 4500/-
 -Not in coils, not further worked than cold-rolled (cold-reduced):
 7209.25.00 --Of a thickness of 3 mm or more Per M.Ton Rs. 4500/-
 7209.26.00 --Of a thickness exceeding 1 mm but less than 3 mm Per M.Ton Rs. 4500/-
 7209.27.00 --Of a thickness of 0.5 mm or more but not exceeding 1 mm Per M.Ton Rs. 4500/-
 7209.28.00 --Of a thickness of less than 0.5 mm Per M.Ton Rs. 4500/-
 7209.90.00 -Other Per M.Ton Rs.
Excise Act, 2002

4500/-
 7209.27.00 --Of a thickness of 0.5 mm or more but not exceeding 1 mm Per M.Ton Rs. 4500/-
 7209.28.00 --Of a thickness of less than 0.5 mm Per M.Ton Rs. 4500/-
 7209.90.00 -Other Per M.Ton Rs. 4500/-
 72.10 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.
 -Otherwise plated or coated with zinc:
 7210.41.00 --Corrugated Per M.Ton Rs. 4500/-
 72.11 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated.
 -Not further worked than hot-rolled:
 7211.13.00 --Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief Per M.Ton Rs. 7500/-
 7211.14.00 --Other, of a thickness of 4.75 mm or more Per M.Ton Rs. 7500/-
 7211.19.00 --Other Per M.Ton Rs. 7500/-
 -Not further worked than cold-rolled (cold-reduced):
 7211.23.00 --Containing by weight less than 0.25 % of carbon Per M.Ton Rs. 7500/-
 7211.29.00 --Other Per M.Ton Rs. 7500/-
 7211.90.00 -Other Per M.Ton Rs. 7500/-
 72.13 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel. 7213.10.00 -Containing indentations, ribs, grooves or other deformations produced during the rolling process Per M.Ton Rs. 4500/-
 7213.20.00 -Other, of free-cutting steel Per M.Ton Rs. 4500/-
 --Of circular cross-section measuring less than 14 mm in diameter:
 7213.91.10 Not exceeding 8 mm Per M.Ton Rs. 4500/-
 7213.91.90 Other Per M.Ton Rs. 4500/-
 7213.99.00 --Other Per M.Ton Rs. 4500/-
 72.14 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling. 7214.10.00 -Forged Per M.Ton Rs. 2500/-
 7214.20.00 -Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling Per M.Ton Rs. 2500/-
 7214.30.00 -Other, of free-cutting steel Per M.Ton Rs. 2500/-
 -Other:

 Subheading Description Rate

 7214.91.00 --Of rectangular (other than square) cross-section Per M.Ton Rs. 2500/-
 --Other:
 7214.99.10 Bars and rods for re-rolling, of a maximum length of 1800 mm, width of 600 mm and thickness of 5 mm or more Per M.Ton Rs. 2500/-
 7214.99.90 Other Per M.Ton Rs. 2500/-
 72.15 Other bars and rods of iron or non-alloy steel. 7215.10.00 -Of free-cutting steel, not further worked than cold-formed or cold-finished Per M.Ton Rs. 2500/-
 7215.50.00 -Other, not further worked than cold-formed or cold-finished Per M.Ton Rs. 2500/-
 7215.90.00 -Other Per M.Ton Rs. 2500/-
 72.16 Angles, shapes and sections of iron or non-alloy steel. 7216.10.00 -U, I or H sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of less than 80 mm Per M.Ton Rs.
Excise Act, 2002

2500/-
 7215.90.00 -Other Per M.Ton Rs. 2500/-
 72.16 Angles, shapes and sections of iron or non-alloy steel. 7216.10.00 -U, I or H sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of less than 80 mm Per M.Ton Rs. 7500/-

 -L or T sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of less than 80 mm:

 7216.21.00 --L sections Per M.Ton Rs. 7500/-
 7216.22.00 --T sections Per M.Ton Rs. 7500/-
 -U, I or H sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of 80 mm or more:
 7216.31.00 --U sections Per M.Ton Rs. 7500/-
 7216.32.00 --I sections Per M.Ton Rs. 7500/-
 7216.33.00 --H sections Per M.Ton Rs. 7500/-
 7216.40.00 -L or T sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of 80 mm or more Per M.Ton Rs. 7500/-
 7216.50.00 -Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or hot-extruded Per M.Ton Rs. 7500/-
 -Angles, shapes and sections, not further worked than cold-formed or cold-f

 7318.15.00 --Other screws and bolts, whether or not with their nuts or washers Per M.Ton Rs. 2500.-

 7318.16.00 --Nuts Per M.Ton Rs. 2500.-
 7318.19.00 --Other Per M.Ton Rs. 2500.-
 -Non-threaded articles:
 7318.21.00 --Spring washers and other lock washers Per M.Ton Rs. 2500.-
 7318.22.00 --Other washers Per M.Ton Rs. 2500.-
 7318.23.00 --Rivets Per M.Ton Rs. 2500.-
 7318.24.00 --Cotter and cotter pins Per M.Ton Rs. 2500.-
 7318.29.00 --Other Per M.Ton Rs. 2500.-
 73.20 Springs and leaves for springs, of iron or steel.
 -Leaf springs and leaves therefor:
 7320.10.90 --Other 5
 73.24 Sanitary ware and parts thereof, of iron or steel. 7324.10.00 -Sinks and wash basins, of stainless steel 5
 -Baths:
 7324.21.00 --Of cast iron, whether or not enamelled 5
 7324.29.00 --Other 5
 -Other, including parts:
 7324.90.10 --Parts 5
 7324.90.90 Other 5
 76.04 Aluminium bars, rods and profiles.
 -Of unalloyed aluminium:
 7604.10.10 Profiles 10
 -Of aluminium alloys:

 7604.21.00 --Hollow profiles 10

 7604.29.00 --Other 10
 76.10 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures. 7610.10.00 -Doors, windows and their frames and thresholds for doors 20
 7610.90.00 -Other 20
 82.12 Razors and razor blades (including razor blade blanks in strips).
Excise Act, 2002

7610.10.00 -Doors, windows and their frames and thresholds for doors 20
 7610.90.00 -Other 20
 82.12 Razors and razor blades (including razor blade blanks in strips). 8212.10.00 -Razors 5
 8212.20.00 -Safety razor blades, including razor blade blanks in strips 5
 8212.90.00 -Other parts 5

 Heading Description of goods Customs duty (%)

 82.14 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).
 -Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor:
 8214.10.10 Paper knives, letter openers, erasing knives, and blades therefor 5
 8214.20.00 -Manicure or pedicure sets and instruments (including nail files) 5
 8214.90.00 -Other 5
 82.15 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. 8215.10.00 -Sets of assorted articles containing at least one article plated with precious metal 5
 8215.20.00 -Other sets of assorted articles 5
 -Other:
 8215.91.00 --Plated with precious metal 5
 8215.99.00 --Other 5

 Heading Description of goods Customs duty (%)

 83.01 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. 8301.10.00 -Padlocks 5
 8301.20.00 -Locks of a kind used for motor vehicles 5
 8301.30.00 -Locks of a kind used for furniture 5
 8301.40.00 -Other locks 5
 8301.50.00 -Clasps and frames with clasps, incorporating locks 5
 8301.60.00 -Parts 5
 8301.70.00 -Keys presented separately 5

 Heading Description of goods Customs duty (%)

 83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.
Excise Act, 2002

8477.10.00 -Injection-moulding machines 5
 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
 -Other machines and mechanical appliances:
 8479.83.00 --Cold isostatic presses 5
 --Other:
 Other:
 8479.89.91 Air humidifiers and dehumidifiers 5
 8479.89.99 Other 10
 84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
 -Moulds for rubber or plastics:
 8480.71.00 --Injection or compression types 5
 84.81 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. 8481.10.00 -Pressure-reducing valves 5
 8481.20.00 -Valves for oleohydraulic or pneumatic transmissions 5
 8481.30.00 -Check (non-return) valves 5
 8481.40.00 -Safety or relief valves 5
 -Other appliances:
 8481.80.10 --Other 5
 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square). 8507.10.00 -Lead-acid, of a kind used for starting piston engines 15
 8507.20.00 -Other lead-acid accumulators 15
 8507.30.00 -Nickel-cadmium 10
 8507.50.00 -Nickel-metal hydride 10
 8507.60.00 -Lithium-ion 5
 -Other accumulators:
 8507.80.10 Power banks (battery packs) 15
 8507.80.90 Other 15
 85.08 Vacuum cleaners.
 -With self-contained electric motor:
 8508.11.00 --Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 L 5
 8508.19.00 --Other 5
 8508.60.00 -Other vacuum cleaners 5
 8508.70.00 -Parts 5
 85.11 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. 8511.10.00 -Sparking plugs 5
 8511.30.00 -Distributors; ignition coils 5
 8511.40.00 -Starter motors and dual purpose starter-generators 5
 8511.50.00 -Other generators 5
 8511.80.00 -Other equipment 5
 85.12 Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. 8512.10.00 -Lighting or visual signalling equipment of a kind used on cycles 5
 8512.20.00 -Other lighting or visual signalling equipment 5
 8512.30.00 -Sound signalling equipment 5
 8512.40.00 -Windscreen wipers, defrosters and demisters 5
 8512.90.00 -Parts 5



 85.13 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), excluding lighting equipment of heading 85.12.
Excise Act, 2002

8513.10.00 -Lamps 5
 85.17 Telephone sets, including smartphones and other telephones for use in cellular networks or other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.
 -Telephone sets, including smartphones and other telephones for use in cellular networks or other wireless networks:
 8517.13.00 --Smartphones 5
 8517.14.00 --Telephones for use in cellular networks or other wireless networks 5
 -Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):
 8517.61.00 --Base stations 5



 --Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus:
 8517.62.10 Smart watches 15
 8517.62.20 Networking switches 5
 8517.62.30 Routers 5
 8517.62.90 Other 5
 8517.69.00 --Other 5
 -Parts:
 8517.71.00 --Aerials and aerial reflectors of all kinds; parts suitable for use therewith 10
 8517.79.00 --Other 10
 85.18 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets. 8518.10.00 -Microphones and stands therefor 15
 -Loudspeakers, whether or not mounted in their enclosures:
 8518.21.00 --Single loudspeakers, mounted in their enclosures 10
 8518.22.00 --Multiple loudspeakers, mounted in the same enclosure 10
 8518.29.00 --Other 15

 8518.30.00 -Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers 10
 8518.40.00 -Audio-frequency electric amplifiers 10
 8518.50.00 -Electric sound amplifier sets 10
 85.23 Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.
 -Magnetic media:
 8523.21.00 --Cards incorporating a magnetic stripe 5
 8523.29.00 --Other 10
 -Optical media:
 8523.41.00 --Unrecorded 10
 --Other:
 8523.4910 With software 10
 8523.4990 Other 10
 -Semiconductor media:
 8523.51.00 --Solid-state non-volatile storage devices 10
 --“Smart cards”:
 8523.52.10 SIM cards 10
 8523.52.20 Memory cards 10

 8523.52.90 Other 10
 8523.59.00 --Other 5
 8523.8000 -Other 5
 85.25 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders.
Excise Act, 2002

8706.00.20 - For minibuses (with 15 to 25 seats) 35
 8706.00.30 -For microbuses (with 11 to 14 seats) 55
 8706.00.40 -For jeep cars and vans 60
 8706.00.50 -For three-wheeled vehicles (auto-rickshaws) 55
 For pickup vehicles:
 8706.00.61 Double cab 60
 8706.00.62 Single cab 50
 8706.00.63 Delivery van 30
 8706.00.70 -For dumpers designed for off-road use 5
 8706.00.80 -For buses, trucks 5
 8706.00.90 -Other 5
 87.07 Bodies (including cabs) for the motor vehicles of headings 87.01 to 87.05. 8707.10.00 -For vehicles of heading 87.03 5
 8707.90.00 -Other 5
 87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. 8711.10.00 -With internal combustion piston engine of a cylinder capacity not exceeding 50 cc 40
 -With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
 --In unassembled condition:
 8711.20.11 Exceeding 50 cc but not exceeding 125 cc 40
 8711.20.12 Exceeding 125 cc but not exceeding 200 cc 40
 8711.20.19 Exceeding 200 cc but not exceeding 250 cc 60
 Other:
 8711.20.91 Exceeding 50 cc but not exceeding 125 cc 40
 8711.20.92 Exceeding 125 cc but not exceeding 200 cc 50
 8711.20.99 Exceeding 200 cc but not exceeding 250 cc 60
 -With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:
 With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 400 cc:
 8711.30.11 In unassembled condition 60
 8711.30.19 Other 60
 With internal combustion piston engine of a cylinder capacity exceeding 400 cc but not exceeding 500 cc:
 8711.30.91 In unassembled condition 60
 8711.30.99 Other 80
 8711.40.00 -With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc 100
 8711.50.00 -With internal combustion piston engine of a cylinder capacity exceeding 800 cc 100
 8711.90.00 -Other 40
 90.10 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens. 9010.90.00 -Parts and accessories 10
 90.11 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection. 9011.10.00 -Stereoscopic microscopes 5
 9011.20.00 -Other microscopes for photomicrography, cinephotomicrography or microprojection 5
 9011.90.00 -Parts and accessories 5
 90.12 Microscopes other than optical microscopes; diffraction apparatus. 9012.10.00 -Microscopes other than optical microscopes; diffraction apparatus 5
 9012.90.00 -Parts and accessories 5
 90.17 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter.
Excise Act, 2002

10
 95.04 Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, casino games and automatic bowling alley equipment, operated by coins, banknotes, bank cards, tokens or by any other means of payment. 9504.20.00 -Articles and accessories for billiards of all kinds 10
 9504.30.00 -Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment 10
 9504.40.00 -Playing cards 10
 9504.50.00 -Video game consoles and machines, other than those of subheading 9504.30 10
 9504.90.00 -Other 10
 95.05 Festive, carnival or other entertainment articles, including novelty jokes.
 -Articles for Christmas festivities:
 9505.10.10 Of felt 10
 9505.10.90 Other 10
 9505.90.00 -Other 10
 95.08 Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres. 9508.10.00 -Travelling circuses and travelling menageries 10
 -Amusement park rides and water park amusements:
 9508.21.00 --Roller coasters 10
 9508.22.00 --Carousels, swings and roundabouts 10
 9508.23.00 --Dodgem cars 10
 9508.24.00 --Motion simulators and moving theatres 10
 9508.25.00 --Water rides 10
 9508.26.00 --Water park amusements 10
 9508.29.00 --Other 10
 9508.30.00 -Fairground amusements 10
 9508.40.00 - Travelling theatres 10
 96.14 9614.00.00 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. 15
 96.16 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations. 9616.10.00 -Scent sprays and similar toilet sprays, and mounts and heads therefor 10
 9616.20.00 -Powder-puffs and pads for the application of cosmetics or toilet preparations 10
 96.17 Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners. 9617.00.10 Complete vacuum flasks 5

 9617.00.20 Other complete vacuum vessels 5

 96.18 9618.00.00 Tailors' dummies and other mannequins; automata and other animated displays used for shop window dressing 15

Notes:-

(1) While calculating excise duty on alcoholic liquor, it shall be calculated and collected at the rate which is higher between per L.P. liter or per liter.

(2) If any alcoholic liquor is mixed into a cocktail, the rate as per sub-heading 2206.00.40 shall apply.

(3) No excise duty shall be levied on ambulances, hearses, scooters up to 155 cc specially designed for use by persons with disabilities, and battery-operated tempo chassis.
Excise Act, 2002

The excise duty applicable on import of scooters used by persons with disabilities shall be exempted at the concerned customs office upon the recommendation of the Government of Nepal, Ministry of Women, Children and Senior Citizens or the concerned District Administration Office; and if such scooter is purchased locally, the excise duty paid shall be refunded by the Department upon the recommendation of the Government of Nepal, Ministry of Women, Children and Senior Citizens or the concerned District Administration Office after the scooter is registered in the name of such person at the Transport Management Office.

(4) No excise duty shall be levied on instant noodles (not ready-to-eat) produced through domestic technology.

(5) No excise duty shall be levied on items for personal use imported under the facility of customs duty exemption as per the notice relating to goods for personal use that a passenger may bring or take.

(6) Cooperative institutions or associations and companies registered to operate at least five buses of forty or more seat capacity in public transport shall be exempted from excise duty on ready-made buses of such capacity and their chassis imported for the said purpose. Vehicles imported in this manner shall not be sold, transferred in name or in any way alienated before the expiry of ten years from the date of import. If transfer in name, sale and distribution or any kind of alienation is required before ten years, the full excise duty leviable as per prevailing law shall apply.

(7) Upon the recommendation of the Government of Nepal, Ministry of Education, Science and Technology, excise duty on the import of two buses of 30 seats or more capacity by a community educational institution for the purpose of transporting students shall be exempted. A vehicle imported under this facility shall not be sold, transferred in name or in any way alienated before the expiry of ten years.
Impeachment (Procedure Regularization) Act, 2002

Impeachment (Procedure Regulation) Act, 2059

Royal Seal and Date of Publication
2059.06.10

Amending Acts

1. Omitted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Republic Strengthening and Some Nepal Laws Amendment Act, 2066 2066.10.07
2. Some Nepal Acts Amendment Act, 2072 2072.11.13

Act Number 11 of the year 2059



An Act Made to Provide for Regulating the Procedure of Impeachment

Preamble: Amended by the Some Nepal Acts Amendment Act, 2072. Whereas, according to the Constitution of Nepal, there is a provision that impeachment proceedings may be initiated against office-bearers holding office in constitutional bodies, and it is desirable to make legal provisions for regulating the procedure of such proceedings,

Therefore, in the first year of the reign of His Majesty King Gyanendra Bir Bikram Shah Dev, Parliament has enacted this Act. 1. Short Title and Commencement: (1) This Act may be called the "Impeachment (Procedure Regulation) Act, 2059".

(2) This Act shall come into force immediately. 2. Definitions: Unless the subject or context otherwise requires, in this Act,-

Amended by the Some Nepal Acts Amendment Act, 2072. (a) "Constitutional Office-Bearer" means the Chief Justice, the head or office-bearer of a constitutional body appointed upon the recommendation of the Constitutional Council pursuant to Article 284 of the Constitution of Nepal, and the term also includes a Judge of the Supreme Court and members of the Judicial Council pursuant to clauses (d) and (e) of sub-article (1) of Article 143 of the Constitution of Nepal.

(b) "Lack of Functional Competence" means a condition where a constitutional office-bearer is unable to perform his/her official duties due to a lack of physical or mental capacity.

(c) "Bad Conduct" means a condition where a constitutional office-bearer does not possess the conduct befitting his/her office, and the term also includes acts deemed to be corruption under the prevailing law.

(d) "Failure to Perform Official Duties Honestly" means a condition where a constitutional office-bearer, contrary to the prevailing law, has not performed or has refused to perform his/her responsibilities with good faith.

(e) "Investigation Committee" means the investigation committee formed pursuant to sub-section (1) of Section 4. 3.
Impeachment (Procedure Regularization) Act, 2002

3. Who May Submit a Motion of Impeachment: (1) In the following circumstances, Amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. at least twenty-five percent of the members of the Legislature-Parliament may submit a motion of impeachment against any constitutional office-bearer to remove him/her from office:

(a) If there is a lack of functional competence of the constitutional office-bearer,
(b) If there is bad conduct of the constitutional office-bearer, or
(c) If the constitutional office-bearer has failed to perform his/her official duties honestly.

(2) Members desiring to submit a motion pursuant to sub-section (1) shall give a notice containing such motion, stating the cause and grounds for submitting such motion, to the Speaker of the Amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Legislature-Parliament through the Secretary-General of the Amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Legislature-Parliament.

(3) Along with the motion pursuant to sub-section (2), evidence substantiating the matter shall, as far as possible, be submitted.

(4) After receiving the motion pursuant to sub-section (2), the Speaker shall present the motion at a meeting of the Amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Legislature-Parliament, permit discussion, and set a time for it, giving notice thereof to the members of the Amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Legislature-Parliament. 4. Formation of Investigation Committee: (1) For the purpose of investigating the causes and grounds mentioned in the motion received pursuant to sub-section (2) of Section 3, the Amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Legislature-Parliament shall form an investigation committee comprising, as far as possible, representation from more than one political party, consisting of a necessary number of members of that House and one legal expert, with a maximum of eleven members.

(2) The qualification of the legal expert member serving on the committee formed pursuant to sub-section (1) shall be equivalent to a person who has been a Judge of the Supreme Court or is qualified to be one.

(3) The legal expert member shall take an oath before the Speaker prior to assuming office.

(4) Among the members of the Amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Legislature-Parliament serving on the investigation committee, the member designated by the Amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Legislature-Parliament shall be the chairperson of the investigation committee.

(5) The investigation committee shall, as far as possible, make decisions unanimously, and if unanimity is not reached, the decision of the majority shall be deemed the decision of the investigation committee. 5.