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Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976

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..... st so to do, hereby makes the following rules, namely:- 1. Short title and commencement:- (1) These rules may be called the Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Application. These rules shall apply to goods consigned from Member States which have ratified the Bangkok Agreement. 3. Definitions:- In these rules, unless the context otherwise requires: (a) Bangkok Agreement means the First Agreement on Trade Negotiations among Developing Member Countries of the Economic and Social Commission for Asia and the Pacific. (b) Exporting Member State means the Member Stat .....

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..... ession; and (b) produce the evidence prescribed in the Schedule to these Rules. SCHEDULE (See rules 4 and 5) 1. Goods imported into India from a Member State will be eligible to Special Tariff Concession, subject to the following conditions, namely:- (i) where the goods are claimed to have been wholly produced within the territory of an exporting Member State, such goods have been so produced within such territory; (ii) where the goods are claimed to have been wholly or partially manufactured within the territory of an exporting Member State: (a) such goods have been so manufactured and the final process of manufacture has been performed within the aforesaid territory; (b) the expenditure on goods produced and la .....

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..... (ii) any taxes paid in the exporting Member State on the finished goods or on the inputs used in the manufacture of the finished goods. 4. When determining the origin of goods, expenditure on goods incurred in the exporting Member State shall include inter alia expenses incurred in respect of energy or fuel or plant and machinery or tools in the production or manufacture of goods which the exporting Member State and of materials used in the maintenance of such plant and machinery and of such tools. 5. (1) Each unit of goods in consignment shall be considered separately. (2) For purposes of sub-paragraph (i) - (a) tools, parts and accessories which are imported with the goods and the price of which is included in that of the g .....

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