https://www.taxtmi.com/acts?id=1212 Levy defaults to the standard rate unless the owner claims at importation that the article is chargeable at a preferential rate as the produce or manufacture of a notified preferential area and the article is determined, in accordance with rules made by the Central Government, to be such produce or manufacture. The Central Government may notify preferential areas, make rules for determination, and may by notification amend the First Schedule to discontinue or vary preferential rates; notifications are to be laid before Parliament. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 10 Feb 2026 10:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1212 Levy defaults to the standard rate unless the owner claims at importation that the article is chargeable at a preferential rate as the produce or manufacture of a notified preferential area and the article is determined, in accordance with rules made by the Central Government, to be such produce or manufacture. The Central Government may notify preferential areas, make rules for determination, and may by notification amend the First Schedule to discontinue or vary preferential rates; notifications are to be laid before Parliament. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1212