Customs duty concessions for Swiss-origin imports under the India-EFTA tariff schedule and rules of origin framework. Customs duty concessions are granted to give effect to the first tranche of tariff concessions under the India-EFTA arrangement for imports from Switzerland. The notification exempts goods specified in Table I and Table II from the portion of basic customs duty, Agriculture Infrastructure and Development Cess, and Health Cess that exceeds the concessional rates prescribed in the respective tables. The benefit is available only for Swiss-origin goods, to be proved by the importer in accordance with the Rules of Origin framework.
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Provisions expressly mentioned in the judgment/order text.
Customs duty concessions for Swiss-origin imports under the India-EFTA tariff schedule and rules of origin framework.
Customs duty concessions are granted to give effect to the first tranche of tariff concessions under the India-EFTA arrangement for imports from Switzerland. The notification exempts goods specified in Table I and Table II from the portion of basic customs duty, Agriculture Infrastructure and Development Cess, and Health Cess that exceeds the concessional rates prescribed in the respective tables. The benefit is available only for Swiss-origin goods, to be proved by the importer in accordance with the Rules of Origin framework.
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