Section 10(1)(b) in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015

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Union of India - Subsection

Section 10(1)(b) in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015

(b)the transport of these products involves transit through one or more intermediate countries with or without transshipment or temporary storage in such countries, where,-

(i)their transit entry is justified for geographical reasons or by considerations related exclusively to transport requirements;

(ii)the products have not entered into trade or consumption there;

(iii)the products have not undergone any operation other than unloading and reloading or any operation required to keep them in good condition; and

(iv)the products have remained under the customs control in the country of transit.

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Union of India - Subsection

Section 10(1)(b) in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015