Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 (From Rule 1 to Annexure)
Determination of Origin rules define GSTP, participant status, and preferential concession to govern customs preferential treatment. Definitions establish that GSTP denotes the Global System of Trade Preferences agreement, 'notification' means the Government of India instrument implementing the regime, 'Participant' denotes countries listed in the notification appendices, and 'preferential concession' means the exemption granted under the notification; undefined terms take their meaning from the Customs Act, 1962.
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Provisions expressly mentioned in the judgment/order text.
Determination of Origin rules define GSTP, participant status, and preferential concession to govern customs preferential treatment.
Definitions establish that GSTP denotes the Global System of Trade Preferences agreement, "notification" means the Government of India instrument implementing the regime, "Participant" denotes countries listed in the notification appendices, and "preferential concession" means the exemption granted under the notification; undefined terms take their meaning from the Customs Act, 1962.
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