Tariff rate quota allocation under India Nepal Treaty requires TRQC and Certificate of Origin for duty free vanaspati imports. Procedure permits duty-free import of Nepalese Vegetable Fat under the India Nepal Trade Treaty within the Tariff Rate Quota, subject to canalization and documentary conditions. The Nepal Department of Commerce allocates annual TRQ to manufacturers, subdivides it into quarterly allocations, and communicates quotas to DGFT. Imports against quota require a duplicate Tariff Rate Quota Certificate (TRQC) and a Certificate of Origin (COO) issued by the Nepalese authority; unused quarterly quota cannot be carried forward and importation is limited to specified Land Custom Stations.
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Provisions expressly mentioned in the judgment/order text.
Tariff rate quota allocation under India Nepal Treaty requires TRQC and Certificate of Origin for duty free vanaspati imports.
Procedure permits duty-free import of Nepalese Vegetable Fat under the India Nepal Trade Treaty within the Tariff Rate Quota, subject to canalization and documentary conditions. The Nepal Department of Commerce allocates annual TRQ to manufacturers, subdivides it into quarterly allocations, and communicates quotas to DGFT. Imports against quota require a duplicate Tariff Rate Quota Certificate (TRQC) and a Certificate of Origin (COO) issued by the Nepalese authority; unused quarterly quota cannot be carried forward and importation is limited to specified Land Custom Stations.
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