TaxTMI 
TaxTMI 
Definitions
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....Agreement on Customs Valuation" means the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the World Trade Organisation Agreement. (b) "beneficiary country" means the country notified in the Schedule to the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 96/2008 - Customs, dated the 13t....
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....(g) "ex-works value" means the price of the product for delivery at the factory or any other place of manufacture of the product, paid or payable to the manufacturer in the beneficiary country, in whose undertaking the last working or processing is carried out: Provided that the price shall not include the internal taxes which are paid or payable on the products and the cost involved in loading o....
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....ture of the Harmonised Commodity Description and Coding System defined in the International Convention on the Harmonised Commodity Description and Coding System including all legal notes thereto, as adopted and implemented by the respective countries under their respective tariff laws; (l) "identical products" means products that are same in all respects, including physical characteristics and qu....
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....re used for their retail sale; (q) "preferential tariff" means the rate of customs duties applicable to an originating product under the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 96/2008 - Customs, dated 13th August, 2008, published vide number G.S.R. 590 (E), dated the 13th August, 2008, as amended from time to time, when imported into India from a ....