CUSTOMS TARIFF (DETERMINATION OF ORIGIN OF THE U.A.R. AND
YUGOSLAVIA) RULES, 1976
Notification No. 353-Cus., dated 2-8-1976.
In exercise of the powers conferred by sub-section (1) of
section 5 of the Customs Tariff Act, 1975 (51 of 1975), the
Central Government hereby makes the following rules, namely:-
1. Short title and commencement. - (1) These
rules may be called the Customs Tariff (Determination of Origin
of the United Arab Republic and Yugoslavia) 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
articles consigned from the United Arab Republic and Yugoslavia.
3. Definitions. -
In these rules, unless the
context otherwise requires.
(a) "Participating States" means the parties participating in the
Trade Expansion and Economic Co-operation Agreement concluded
with India on the 23rd December, 1967;
(b) "Rules of Origin of Goods", in relation to an article,
means the conditions of origin set out in Annexure II appended
to the Trade Expansion and Economic Co-operation Agreement
concluded on the 23rd December, 1967, and set out in the
Schedule to these rules;
(c) "Special Tariff Concession", in relation to an
article, means the exemption granted by the notification of the
Government of India in the Department of Revenue and Banking,
No. 341-Customs, dated the 2nd August, 1976 in force for the
time being, from the payment of duty of customs;
(d) 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. Determination of origin. -No article shall
be deemed to be the produce or manufacture of a Participating
State unless the proper officer of Customs is satisfied that the
conditions specified in the rules of origin of goods are complied
with in relation to such article.
5. Claim at the time of importation. -The owner
of the article shall,
6. Imports by post. - No claim
that an article imported by post is eligible for Special Tariff
Concession shall be considered by the proper officer of Customs,
unless at the time of arrival in India such article is 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.
THE SCHEDULE
[See Rules 3(b) and 5]
Rules of Origin of Goods
1. For purposes of Rule 2, the cost of production ("factory
or works cost") to the manufacturer at the factory or works shall
include also the cost of containers and other forms of interior
packing ordinarily sold with the article when it is sold in
retail or wholesale and the cost of exterior packing but shall
not include any other taxes, charges or expenses incurred
subsequent to its manufacture.
2. An article imported into India from a Participating
State shall be eligible to Special Tariff Concession subject to
the following :
(a) in the case of articles specified in Schedule A to these
rules, that they have been wholly produced or grown within the
area of the exporting Participating State; and
(b) in the case of all other articles :
(i) that they have been wholly manufactured within the
territory of the exporting Participating State, or
(ii) that they have been partially manufactured and the final
process of manufacture has been performed within such territory:
Provided that in both (i) and (ii) above the expenditure
on material produced and labour performed within the territory
of the exporting Participating State in the manufacture of the
article is not less than fifty per cent of the factory or works
cost of the article in its finished state.
Explanation. - "Expenditure on material" means the cost
to the manufacturer of the material at the factory or works,
including containers.
3. Any one or more of the following operations or processes shall
not by themselves, constitute the final process of manufacture :
(a) packing. |
(e) splitting into lots. |
(b) mixing. |
(f) sorting and grading. |
(c) bottling. |
(g) marking. |
(d) labelling. |
(h) putting up into sets. |
4. In determining the place of production or consignment of
marine products taken from the sea or goods produced therefrom at
sea, such products shall be regarded as having been consigned from
the territory of a Participating State if they were taken or
produced in a vessel chartered by, or belonging to, a
Participating State and have been brought direct to the exporting
Participating State.
5. When determining the origin of goods, "expenditure on
material" incurred in the exporting Participating State shall
include inter alia expenses incurred in respect of energy,
fuel, plant, machinery or tools in the manufacture or production
of goods within the exporting Participating State and materials
used in the maintenance of such plant and machinery, and tools.
6. (1) Each unit of article in a consignment shall be
considered separately.
(2) For purposes of clause (1) of this
rule -
(a) tools, parts and accessories which are imported with an
article, and the price of which is included in that of the
article or for which no separate charge is made, shall be
considered as forming a whole with the article, provided
that they constitute the standard equipment customarily included
in the sale of articles of that kind;
(b) in cases not within sub-clause (a), goods shall be
treated as a single unit if they are so treated for purposes of
assessing customs duties.
(3) An unassembled or disassembled article
which is imported in more than one consignment because it is not
feasible for transport or production reasons to import it in a
single consignment shall, if the importer so requests, be treated
as one article if they are so treated for purposes of assessing
customs duty.
7. (1) A claim that goods shall be accepted as eligible to
Special Tariff Concession in customs duties shall be supported by
an appropriate certificate of origin given by a Governmental
authority or an authorised body nominated by the exporting
Participating State and notified to the Government of India.
(2) The forms of certification shall be as prescribed in
Schedule B to these rules.
8. (1) When it is considered necessary that an enquiry
should be made pertaining to any consignment or certificate of
origin, the Government of India may make a request to the
competent authority of the exporting Participating State. Upon
receipt of a request in this behalf the competent authority
shall, after verification of the evidence, furnish information to
the Government of India. Information obtained in this respect
shall be treated as confidential.
(2) Certificates of an authorised body may not be accepted
in case it is shown to have repeatedly issued certificates not in
accordance with the provisions of these Rules. Such action shall
not, however, be taken without adequate prior notification to the
exporting Participating States of the grounds of dissatisfaction.
9. These rules shall be reviewed annually from the
commencement of their operation and be open to such modification
as may be agreed upon by the Government of India and
Participating States.
SCHEDULE A
Serial No. |
Heading No. of the First Schedule to
the Customs Tariff Act, 1975 |
Description of products |
( 1) |
(2) |
(3) |
1 |
25.01/32 |
Natural calcium phosphate. |
2 |
25.01/32 |
Gypsum (raw). |
3 |
25.01/32 |
Natural steatite, including natural
steatite not further worked than roughly spilt, roughly
squared (1) Talc (2) Others
|
4 |
27.14/16 |
Bitumen and asphalt, natural bituminous
shale, asphaltic rock ad tar sands (1)
Bitumen (2) Asphalt (3) Bituminous
shale and tar sands (4) Asphaltc rock
|
SCHEDULE B
Form of certification of origin of goods
eligible for Special Tariff Concessions
(To be given by a Governmental authority or an authorised
body nominated by the exporting Participating State and to be
written, typed or printed in the English language on invoices of
goods.)
I. In the case of articles included in Schedule A to these
rules, certification shall be as follows:
"Having been authorised in accordance with Rule 7(1) of
the "Rules of Origin of Goods", the undersigned certifies that
the goods described in this invoice have been wholly grown or
produced within Yugoslavia / U.A.R.
Place: Date:
Signature and seal"
II. In the case of articles other than those specified in
Schedule A to these rules, namely, wholly or partially
manufactured articles
"Having been authorised in accordance with Rule 7(1) of
the "Rules of Origin of Goods" the undersigned certifies that:
(1) The articles described in this invoice have been
partially/wholly manufactured in Yugoslavia/U.A.R.
(2) The expenditure incurred on all materials produced
and labour performed within Yugoslavia/U.A.R. is not less than
fifty per cent of the factory or works cost of the articles in
its finished state.
(3) The final process of manufacture of each and every
article has been performed within Yugoslavia/U.A.R., in
accordance with the requirements of Rules 2 and 3 of the "Rules
of Origin of Goods".
Place Date
Signature and Seal"
|