Section 10(2) in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
(2)For the purpose of claiming tariff preference for the imported product considering such product as directly consigned from the exporting beneficiary country in terms of this rule, the following shall be produced before the customs authority of India at the time of importation, namely:-(a)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 this rule have been complied with.
