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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>Import duty on bicycles is central; origin verification initiated to prevent misuse of preferential trade claims.</h1> Bicycles attract basic customs duty at 30% and specified parts at 20%. Allegations of misuse of preferential origin claims led the Central Board of Excise and Customs to initiate verification of certificates of origin under SAFTA, SAPTA and ISLFTA on 31 January 2014; the Department of Commerce has advised State Governments to procure Indian-made bicycles with indigenous parts to protect domestic industry.

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