https://www.taxtmi.com/acts?id=1213 Lower customs duty may be levied on goods covered by a trade agreement where the agreement provides a rate below that specified in the First Schedule. The Central Government may frame rules to determine whether an article is the produce or manufacture of the relevant foreign country or territory and to require the importer to claim the lower rate at importation with prescribed supporting evidence. Questions on the applicability or cessation of a trade agreement are decided finally by the Central Government. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 29 Jun 2026 14:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1213 Lower customs duty may be levied on goods covered by a trade agreement where the agreement provides a rate below that specified in the First Schedule. The Central Government may frame rules to determine whether an article is the produce or manufacture of the relevant foreign country or territory and to require the importer to claim the lower rate at importation with prescribed supporting evidence. Questions on the applicability or cessation of a trade agreement are decided finally by the Central Government. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1213