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)
Validity of certificate of origin governs preferential tariff; multiple items may qualify separately without delaying clearance of eligible goods. Validity of certificate of origin is one year from issuance; a single certificate may list multiple items provided each item separately qualifies, and the ineligibility of any listed item does not affect preferential tariff or customs clearance for the remaining qualifying items.
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.
Validity of certificate of origin governs preferential tariff; multiple items may qualify separately without delaying clearance of eligible goods.
Validity of certificate of origin is one year from issuance; a single certificate may list multiple items provided each item separately qualifies, and the ineligibility of any listed item does not affect preferential tariff or customs clearance for the remaining qualifying items.
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