Levy of a lower rate of duty under a trade agreement

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....nt. - (1) Whereunder a trade agreement between the Government of India and the Government of a foreign country or territory, duty at a rate lower than that specified in the First Schedule is to be cha....

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.... rules, for assessment at the appropriate lower rate under such agreement. (2) If any question arises whether any trade agreement applies to any country or territory, or whether it has ceased to appl....