Singapore-origin customs exemption applies to listed goods imported into India, subject to proof of origin under prescribed rules. Customs exemption is granted to specified goods of Singapore origin imported into India from the Republic of Singapore. The listed tariff items and goods are exempted from the whole of the customs duty otherwise leviable, subject to the importer proving Singapore origin to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Customs in accordance with the prescribed Rules of Origin. The exemption applies from 1 August 2005, and the notification defines applied rate of duty by reference to the standard tariff rate read with other applicable notifications.
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Provisions expressly mentioned in the judgment/order text.
Singapore-origin customs exemption applies to listed goods imported into India, subject to proof of origin under prescribed rules.
Customs exemption is granted to specified goods of Singapore origin imported into India from the Republic of Singapore. The listed tariff items and goods are exempted from the whole of the customs duty otherwise leviable, subject to the importer proving Singapore origin to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Customs in accordance with the prescribed Rules of Origin. The exemption applies from 1 August 2005, and the notification defines applied rate of duty by reference to the standard tariff rate read with other applicable notifications.
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