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)
Certificate of Origin confirms products meeting origin criteria obtain duty free tariff preference under specified rules, subject to certification. The Certificate of Origin form under the Duty Free Tariff Preference Scheme for Least Developed Countries requires the exporter's declaration that products were produced in the exporting beneficiary country and comply with the Scheme's origin requirements; Box 8 must record origin criterion 'A', 'B' (with local value added percentage per rule 5(2)(a)/(b)) or 'C' (with local, Indian and total local value added per rule 5 read with rule 7), and a certifying authority must verify and sign the certificate following control.
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Provisions expressly mentioned in the judgment/order text.
Certificate of Origin confirms products meeting origin criteria obtain duty free tariff preference under specified rules, subject to certification.
The Certificate of Origin form under the Duty Free Tariff Preference Scheme for Least Developed Countries requires the exporter's declaration that products were produced in the exporting beneficiary country and comply with the Scheme's origin requirements; Box 8 must record origin criterion 'A', 'B' (with local value added percentage per rule 5(2)(a)/(b)) or 'C' (with local, Indian and total local value added per rule 5 read with rule 7), and a certifying authority must verify and sign the certificate following control.
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