Section 19 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008
19. For the purpose of implementing the provisions of Rule 7 of the Rules of Origin, the following shall be produced to the customs authority of India at the time of importation.
(a)through Bill of Lading issued in the exporting country;(b)a certificate of origin issued by the Issuing Authority of the exporting beneficiary country;(c)a copy of the original commercial invoice in respect of the product ; and(d)supporting documents in evidence that other requirements of Rule 7 have been complied with.
