Chapter 01 - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 (From Rule 1 to Annexure - C)
Accumulation rule treats originating materials from India as originating in the exporting beneficiary country for tariff preference. Where originating material from India is incorporated in the production of a product in the territory of the exporting beneficiary country, such material shall be considered to originate in the territory of the exporting beneficiary country for purposes of the Duty Free Tariff Preference Scheme.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Accumulation rule treats originating materials from India as originating in the exporting beneficiary country for tariff preference.
Where originating material from India is incorporated in the production of a product in the territory of the exporting beneficiary country, such material shall be considered to originate in the territory of the exporting beneficiary country for purposes of the Duty Free Tariff Preference Scheme.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
