Customs duty exemption for Japanese-origin imports applies to listed goods subject to proof of origin and specified rates. Customs duty exemption is granted for goods imported into India from Japan that fall within the specified chapters, headings, sub-headings and tariff items listed in the Table, to the extent that the duty otherwise leviable exceeds the rate shown in the corresponding entry. The benefit is conditional on the importer proving to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Customs that the goods are of Japanese origin in accordance with the notified rules. The Table prescribes item-specific rates, which are generally nil for the listed goods, while certain entries carry specified rates for particular goods within the coverage.