Customs duty concessions for Oman-origin goods extend through reduced rates, quota limits, and origin verification requirements. Exempts specified goods imported into India from Oman from so much of the customs duty, and in some cases the Agriculture Infrastructure and Development Cess, as exceeds the concessional rates set out in the notification's tables. The concession applies through three categories: goods in Table I with reduced basic customs duty rates; goods in Table II with reduced customs duty and reduced AIDC rates; and goods in Table III subject to tariff rate quota limits and in-quota duty and cess rates, with further conditions in the Annexure. The benefit is available only where the importer proves that the goods are of origin of the Sultanate of Oman in accordance with the applicable rules of origin framework.
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Provisions expressly mentioned in the judgment/order text.
Customs duty concessions for Oman-origin goods extend through reduced rates, quota limits, and origin verification requirements.
Exempts specified goods imported into India from Oman from so much of the customs duty, and in some cases the Agriculture Infrastructure and Development Cess, as exceeds the concessional rates set out in the notification's tables. The concession applies through three categories: goods in Table I with reduced basic customs duty rates; goods in Table II with reduced customs duty and reduced AIDC rates; and goods in Table III subject to tariff rate quota limits and in-quota duty and cess rates, with further conditions in the Annexure. The benefit is available only where the importer proves that the goods are of origin of the Sultanate of Oman in accordance with the applicable rules of origin framework.
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