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🚀 New: Section-Wise Filter ✕

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

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          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.

          <h1>Claim of origin required at importation: importer must assert origin and provide specified evidence for preferential concession.</h1> Importers must, at the time of importation, make a claim that products are the produce or manufacture of the participant from which they are imported and eligible for preferential concession, and produce the evidence specified in the Schedule to the Rules to support that claim.

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