Customs duty exemption for Singapore-origin goods applies only when origin is proved under the rules of origin. Exemption is granted to specified goods of Republic of Singapore origin when imported into India from Singapore, by removing the whole of the customs duty leviable under the First Schedule to the Customs Tariff Act, 1975. The exemption applies only to goods of the descriptions and tariff items listed in the Table and is available subject to proof, to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, that the goods satisfy the Rules of Origin referred to in the notification.