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Notifications and Rules under Section 4
In exercise of the powers conferred by sub-section
(2) of Section 4 of the Customs Tariff Act, 1975 (51 of 1975), and in
supersession of the notification of the Government of India in the Department of
Revenue and Banking No. 351-Customs, dated the 2nd August, 1976, the
Central Government hereby 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 manufacture 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 manufacturer�s or
exporter�s 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 herein but defined in the Customs Act, 1992 (52 of 1962),
shall have the meanings, respectively, assigned to the 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 un manufactured, that is 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 is 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 Scheduled to these rules
not less than one-half, and in the case of other articles, 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 though 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, labeling, 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 of 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-horse-power.
2. Cycles (other than
motor cycles) imported entire or in sections and parts and accessories thereof,
excluding rubber tyres and tubes.
3. Motor cars
including taxi cabs and articles (other than rubber tyres and tubes) adapted for
use exclusively as more parts and accessories thereof.
4. Motor omni-buses;
chassis of motor omni-buses, motor vans and motor lorries; and parts of
mechanically propelled vehicles 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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