REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section

(i)

PUBLISHED BY AUTHORITY

No. 357]

NEW DELHI, MONDAY, NOVEMBER 1, I976/KARTIKA 10, 1898

Separate paging is given to this Part in order that it may be filed

as a Separate compilation

DEPARTMENT OF REVENUE AND BANKING

(Revenue Wing)

NOTIFICATIONS

CUSTOMS

New Delhi, the 1st November 1976

G.S.R. 863(E).—In exercise of the powers conferred by sub-section

(11 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 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.

(2625)

j(5a6

^ ^ GAZETTE OF INDIA EXTRAORDINARY

PART II—SEC 3(i)

(b) "exporting Member State" means the Member State from which the gooda, in

respect of which Special Tarilf Concession under the Bangkok Agreement has

been claimed, arc consigned.

(d) "Special Tariff Concession", in relation to any goods

means the exemption

granted under the notification of the Government of India in the Department

of .Revenue and Banking No. 431-Customs, dated the 1st November, 1976

for the time being in force from payment of the duty of customs leviable

under the First Schedule to the Customs Taritf Act, 1975 (51 of 1975);

(e) words and expressions used in these mlcs and not defined herein but defined in

the Customs Act, 1962 (52 of 1962), shall have the meanings, respects '«'

assigned to them in that Act.

4.. Determination trf origin.—No goods shall be deemed to be the produce or manu-

facture of a Member State unless the proper officer is satisfied that the condition specified

in the Schedule to these rules arc complied with in relation to such goods,

5. Claim at the lime of importation.—The owner of the goods shall,

(a) make a claim, ut the time of importation, that the goods are the produce o¹"

manufacture of the Member State from which they arc imported and such

goods are eligible for Special Tariff Concession and

(t>) produce the evidence prescribed in the Schedule to these rules,

THI; SCHEDULE

(See rules 4 and 5.)

J. 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 arc claimed to have been wholly produced within the territory

of an exporting Member Stale, such goods have been io 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;

(t ,(Jic expenditure on goods produced and labour performed within the territory

of the exporting Member State in the manufacture of the goods is not less

than fifty per cent of the ex-factory or ex-works cost of the goods in their

finished State:

ProVided that the goods which

comply

with

the origin

requirements in the

exporting Member State as originating from any other Member State or

Member States and which arc used in the exporting Member State as in-puts

for the finished goods eligible for preferential treatment in a Member State

not being any of the Member States referred to above, shall be considered

in the said Member

State as a product originating from the exporting

Member State where the last process of manufacture of the finished goods

had taken place.

Explanation.—"Expenditure on goods" means

the

cost of the manufacturer of the;

goods at the factory or works including containers.

2. Any one or more of the following operations or processes shall not, by themselves,

constitute the final process of manufacture:—

(a) packing;

(b) mixing;

(d) labelling;

(e) splitting into lots;

(f) sorting and grading;

(g) marking;

(h) pnttinf up into set*.

262J

3. The ex-factory or ex-works cost shall include the cost of containers and other forms

of interior packing ordinarily sold with the goods when they are sold in retail or wholesale

and the cost of exterior packing but shall not include—-

(i) any charges or expenses incurred subsequent to the

manufacture

the

said

goods; and

(ii) any taxes paid in the exporting Member State on the finished good 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-aha expenses incurred in respect of energy

or fuel or

plant and machinery or tools in the production or manufacture of goods within the exporting

Member State and of materials used in the maintenance of such plant and machinery and

of such tools.

5. (1) Bach unit of goods in consignment shall be considered separately.

(2) For purposes of sub-paragraph (1)

fa) tools, parts and accessories which are imported with the goods and the price of

which is included in that of the good3 or for

which no separate charge is

made shall be considered as forming a whole with the goods, provided

they constitute the standard equipment customarily included in the sale of

goods of that kind;

(b) in cases not falling under clause (a), goods shall be treated as a single unit if

they are treated for purposes of assessing duties of clifitoms.

(3) Unassembled or disassembled goods which are imported in more than once consign-

ment because it is not feasible for transport or production reasons to import such good*

in a single consignment shall, if tlje importer so requests, be treated as one article if they

are ao treated for purposes of assessing duties of customs.

6. (1) A claim that goods shall be accepted as^r eligible to Special Tariff Concession shall

be supported by an appropriate certificate of origin

given by a Governmental authority

or an authorised body nominated by the exporting. Member State

and notified

the

Government of India.

(2) The form of certificate of origin shall be as prescribed in the Annexure appended

to this Schedule.

ANNEXURE

\See Paragraph 6(2) of the Schedule]

Form of Certificate of Origin of goods eligible for preferential treatment.

[To be given by a Governmental authority or an authorised bodv nominated by the

exporting Member State and to be written, typed or printed in the English language (on

invoice of goods)].

1. Tn the caae of goods falling under clause (i) of paragraph 1 of the Schedule to the

Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rule*,

1976, the certificate shall be as follows :

"Having been authorised in accordance with the Customs Tariff (Determination of

Origin of Goods under the Bangkok Agreement) Rules. 1976, the undersigned

certifies that the goods described in this invoice have been wholly produced

manufactured* within the territory of

(name of the exporting Member State).

p j w c

Signature nnd Seal

Date

*Delete where not applicable,

2628

T H E GAZETTE OF INDIA EXTRAORDINARY

PART I I - S I C . 3(1)

1J. In the case of goods falling under clause (ii) of paragraph 1 of the Schedule to the

Customs Tariff (Determination of Origin of Goods under th; Bangkok Agreement) Rules,

"y7f>, the certificate shall be as follows;

"Having been authorised in accordance with the Customs Tariff (Determination of

Origin of Goods under the Bangkok Agreement) Rules, 1976, the undersigned

certifies that;

(1) the goods described in this invoice have

been

partially/wholly

manufactured

(name of the exporting Member

State);

(2) the final process of manufacture of the goods described in this invoice has been

performed within

(name of the exporting

Member State) in accordance with the requirements of paragraphs 1 and 2

of the Schedule to the Customs Tariff (Determination of

Origin

goods

under the Bangkok Agreement) Rules, 1976;

(3) the expenditure on all goods produced and labour performed within the territory

(name of the cxpoting Member

State) in the manufacture of the goods described in this invoice is not less

than fifty per cent, of the cx-faciory or ex-works cost of the goods in their

finis'ned state;

(4) the goods originating from

fname(s) of the

Member State(s)] which have been used in the mnnuf.ictiire of the goods

described in this invoice, satisfied the requirement of origin in

(name of the exporting Member State) as

required under the Bangkok Agreement,

pj a c e

Signature and Senl

Date

[No. 430/F, No. 357/5/76-Cus.l.l

2t^2

T H E Q A Z E T T E O F INDIA EXTRAORDINARY

PART II—Sic. 31

G.S.R. 864(£).—In exercise of the powers conferred by sub-section (1) of section 25

at the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is

•accessary in the public interest so to dc, hereby exempts the goods specified in column (2)

of the Table annexed hereto and falling under the Heading Number of the First Schedule

to the Customs Tariff Act, 1975 (51 of 19 75), specified in the corresponding entry in

column (3) thereof, when imported into India from Bangladesh or Republic of Korea or

Sri Lanka, which has ratified the Bangkok Agreement, from that portion

of the duly of

customs specified in the said First Schedule tin is in excess of the rate specified in the

corresponding entry in column (4) of the said Table:—

Provided that the importer proves to the satisfaction of the proper officer of custom*

that the goods in iespccl of which the benefit of this exemption is claimed comply with the

requirements under the Customs Tariff (Determination of Origin of goods

under the

Bangkok Agreement) Rules, 1976,

Explanation

In this notification, '"Bangkok Agreement" means the First Agreement on

Trade Negotiations among Developing Member Countries of the Economic and

Social

Commiwlon for Alia and the Pacific.

2633

TABLE

a*.

N«.

( i )

I I

1 2

Description of goods

(2)

Dried fish

Dissicatcd coconut •

Coconut oil (refilled)

M o l a s s e s

C o c o a b e a n s

Natural graphite

Flour-spar and fluonte

Cinnamon leaf oil

Tyres and tubes

Gypsum board plaster

Ferro-silicon

Gl/MS Pipes (seamless tubes)-

Heading

Number

of the First

Schedule tn

the Customs

Tariff Act,

1975

(3;

• 03-oi 03

• oS-oi 13

•

15-07

•

«7^-O3

• I8-OI'O6

•

25-0132

•

25- 01 '32

•

33'oi'o6

• 40-05 16

•

68-oi'l6

• 73-02

•

73-l7'i9

Rate of duty

50 per cent

ad valorem

75 per cent

ad valorem

40 per cent

ad valorem

50 per cent

ad valorem

85 per cent

ad valorem

50 per cent

ad valorem

48 per cent

ad valorem

80 per cent

ad valorem

80 per cent

ad valorem

85 per cent

ad valorem

20 per cent.

ad valorem

50 per cent

ad valorem

[No. 431'F. No. 357/5/76-Cus. I]

M. JAYARAMAN, Under Secy.