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        Case ID :

        Preferential rate of duty for specified goods imported from Bangladesh, Bhutan, Maldives, Nepal, Pakistan and Sri Lanka under SAARC Preferential Trading Agreement - 165/95 - Customs -Tariff

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        Preferential tariff concession grants reduced customs duty on specified imports from SAARC countries, subject to origin proof requirements. Exempts specified goods imported from Bangladesh, Bhutan, Maldives, Nepal, Pakistan and Sri Lanka from portions of the applied rate of customs duty as set out in the Table, with special, larger concessions for goods from Least Developed Countries listed in Appendix II for specified entries. Concessions are conditional on the importer proving origin under the Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995. The notification defines 'applied rate' and excludes certain earlier notifications from that definition.
                          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.

                                Preferential tariff concession grants reduced customs duty on specified imports from SAARC countries, subject to origin proof requirements.

                                Exempts specified goods imported from Bangladesh, Bhutan, Maldives, Nepal, Pakistan and Sri Lanka from portions of the applied rate of customs duty as set out in the Table, with special, larger concessions for goods from Least Developed Countries listed in Appendix II for specified entries. Concessions are conditional on the importer proving origin under the Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995. The notification defines "applied rate" and excludes certain earlier notifications from that definition.





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                                ActsIncome Tax
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