Notification No. 430/1976, Dated 1st Nov 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 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 for Member State from which the goods, in respect of which Special Tariff Concession under the Bangkok Agreement has been claimed are consigned;

(c) "Member State" means the country which has ratified the Bangkok Agreement;

(d) "Special Tariff Concession", in relation to any goods, means the exemption granted under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 26/95-Customs, dated the 16th March, 1995, for the time being in force, from payment of the duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(e) words and expressions used in these rules and not defined herein 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 goods shall,

(a) make a claim, at the time of importation, that the goods are the produce or manufacture of the Member State from which they are imported and such goods are eligible for Special Tariff Concession; and

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

 THE SCHEDULE(See Rules 4 and 5)

(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 with in 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 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 original requirements in the exporting Member State as originating from any other Member State or Member States and which are used in the exporting Member State as inputs 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 to the manufacturer of the goods at the factory or works including containers.