Preferential import duty rates for specified goods from Mauritius, Seychelles and Tonga subject to origin proof. The Central Government exempts specified goods imported from Mauritius, Seychelles or Tonga from that portion of customs duty exceeding the ad valorem rates listed in the Table, covering named tariff headings and descriptions. The concession applies only when the importer proves to the satisfaction of the proper customs officer that the goods meet the origin requirements under the Customs Tariff (Determination of Origin of other Preferential Areas) Rules, 1977.
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Provisions expressly mentioned in the judgment/order text.
Preferential import duty rates for specified goods from Mauritius, Seychelles and Tonga subject to origin proof.
The Central Government exempts specified goods imported from Mauritius, Seychelles or Tonga from that portion of customs duty exceeding the ad valorem rates listed in the Table, covering named tariff headings and descriptions. The concession applies only when the importer proves to the satisfaction of the proper customs officer that the goods meet the origin requirements under the Customs Tariff (Determination of Origin of other Preferential Areas) Rules, 1977.
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