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Citedby 2 docs
Andaman And Nicobar Islands ... vs Commissioner Of Income Tax on 28 January, 2005
Sree Ayyanar Spinning & Weaving ... vs Union Of India on 1 December, 1982

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[Section 5] [Complete Act]
Central Government Act
Section 5(1) in The Customs Tariff Act, 1975
(1) Where under a trade agreement between the Government of India and the Government of a foreign country or territory, duty at a rate lower than that specified in the First Schedule is to be charged on articles which are the produce or manufacture of such foreign country or territory, the Central Government may, by notification in the Official Gazette, make rules for determining if any article is the produce or manufacture of such foreign country or territory and for requiring the owner to make a claim at the time of importation, supported by such evidence as may be prescribed in the said rules, for assessment at the appropriate lower rate under such Agreement.