Duty free tariff preference for least developed countries grants conditional customs relief upon proof of origin. Notification No. 96/2008-Customs grants reduced or zero customs duty for imports from listed Least Developed Countries by exempting goods under the First Schedule except those in Appendix II and by applying differentiated percentage concessions in Appendix I. Relief is measured against the applied rate of duty (standard rate plus Agriculture Infrastructure and Development Cess as read with other notifications). Entitlement is conditional on the importer proving origin in accordance with the Rules of Origin, and the notification must be read with contemporaneous section 25(1) notifications.