Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries] Rules, 2008 (From Rule 1 to Annexure-B)
Claim at the time of importation: importer must assert origin and present prescribed evidence to obtain tariff preferences. Importers must, at the time of importation, make a claim that products are the produce or manufacture of the beneficiary country and are eligible for tariff preferences, and must produce the evidence specified in these Rules to substantiate that claim.
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Provisions expressly mentioned in the judgment/order text.
Claim at the time of importation: importer must assert origin and present prescribed evidence to obtain tariff preferences.
Importers must, at the time of importation, make a claim that products are the produce or manufacture of the beneficiary country and are eligible for tariff preferences, and must produce the evidence specified in these Rules to substantiate that claim.
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