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        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.

        <h1>Customs exemption for Singapore origin goods: duty waived on listed tariff items subject to origin proof under Rules of Origin.</h1> Exemption waives customs duty on specified tariff items imported from the Republic of Singapore, provided the importer proves to the satisfaction of the Deputy or Assistant Commissioner of Customs that the goods are of Singapore origin as per the Rules of Origin (Notification No. 59/2005-Customs (N.T.)). The notification defines 'applied rate of duty' by reference to the First Schedule to the Customs Tariff Act and other notifications and comes into force from 1st August 2005.

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