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Customs Tariff (Determination of Origin of Other Preferential Areas)
Rules, 1977
Notification
No. 99 dated 1st July 1977
The
Central Government makes the following rules, namely -
(1)
These rules may be called the Customs. Tariff (Determination of origin of
Other Preferential Areas) Rules, 1977.
(2)
They shall come into force on the date of their publication in the
Official Gazette.
These
rules shall apply to articles consigned from other preferential area.
In
these rules, unless the context otherwise requires-
(a)
�Act� means the Customs Tariff Act, 1975 (51 of 1975)
(b)
�Country� means a country or territory declared to be other
preferential area.
(c)
�Expenditure on material� means the cost of the manufacturer of the
material at the factory or works, including containers but excluding royalties;
(d)
�factory or works cost� means the cost of production to the
manufacturer at the factory or works and shall include the value of containers
and other forms of interior packing ordinarily sold with an article when it is
sold in retail, but shall not include the manufacturers� or exporters�
profit or the cost of exterior packing, carriage to port and other charges
incidental to the export of the article subsequent to its manufacture;
(e)
�other preferential area� means any country or territory declared to
be other preferential area under sub-section (3) of section 4 of the Act;
(f)
words and expressions used in these rules and not defined but defined in
the Customs Act, 1962 (52 of 1962), shall have the meanings, respectively
assigned to them in that Act.
4.
Produce or manufacture of a country:
No
article shall be deemed to be the produce or manufacture of a country unless the
proper officer of Customs is satisfied: -
(a)
that the article has been consigned from such country; and
(b)
(i)
where the article is unmanufactured, that it has been grown or produced in such
country.
(ii)
where the article is manufactured:-
(A)
that it has been wholly manufactured in such country from material produced in
such country; or
(B)
that it has been wholly manufactured in such country from unmanufactured
materials; or
(C)
that it has been partially manufactured in
such country and that the final process of manufacture has been
performed in such country, and that the expenditure on material produced
and labour performed in such country in the
manufacture of the article is, in the case of an article specified in the
Schedule to these rules, not less than one-half,
and in the case of other article, not less than one quarter, of the factory or
works cost of the article in its finished state:
Provided
that where the articles are consigned from other preferential area the material
produced and labour performed in any other preferential area may be reckoned as
through it were material produced or labour performed in the preferential area
from which the goods were consigned.
Explanation:
For the purposes of clause (b) (ii) (c), the final process of manufacture
shall not be deemed to have been performed in any country in which no process
other than the process of mixing, bottling, labelling, packing into retail
containers or the like have been performed, but where such process as
aforesaid has been performed in the country in which the final process of
manufacture has been performed, nothing herein shall render the cost of such
process ineligible for inclusion in the computation of the fraction of the
factory or works cost of the article in its finished state which represents
expenditure on material produced and labour performed in that country.
No
claim that articles are chargeable with a preferential rate of duty shall be
considered by the Assistant Commissioner of Customs in respect of articles
imported by post, unless at the time of arrival in India, such articles are
covered by a declaration as to the country of origin entered in the Customs
declaration form or (in the absence of such a form), on the wrapper of the
package.
SCHEDULE
(See Rule 4)
1.
Sewing and Knitting Machines (and parts thereof) to be worked by manual
labour or which require for their operation less than one quarter of one brake
horsepower.
2.
Cycles (other than motor cycles) imported entire or in section and parts
and accessories thereof, excluding rubber tyres and tubes.
3.
Motor cars including taxicabs and articles (other than rubber tyres and
tubes) adapted for use exclusively as parts and accessories thereof.
4.
Motor omni-buses; chassis of motor omni-buses, motor vans and motor
lorries; and parts of mechanically propelled vehicle and accessories excluding
rubber tyres and tubes.
5.
Motor cycles and motor scooters and articles (other than rubber tyres and
tubes) adapted for use as parts and accessories thereof.
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