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<h1>Section 5 of Customs Tariff Act: Central Govt Can Set Lower Duty Rates, Final Say on Trade Disputes, No Judicial Review.</h1> Section 5 of the Customs Tariff Act, 1975, allows for the imposition of a lower duty rate on goods from foreign countries or territories under a trade agreement with India. The Central Government can issue rules to determine the origin of such goods and require importers to provide evidence supporting their claim for the lower rate. If there are disputes about the applicability of a trade agreement to a country or its cessation, the Central Government's decision is final and not subject to judicial review.