Notification No. 353/1976, Dated 2nd Aug 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.

5. Claim at the time of importation. — The owner of the article shall,

(a) make a claim at the time of importation that the article is the produce or manufacture of a Participating State and is eligible for Special Tariff Concession; and

(b) produce the evidence prescribed in the Schedule to these rules.

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. —