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Areas)
Determination of Origin of Goods Rules
Rules of Determination of Origin of Goods under the (Formerly Known as Bangkok Agreement) Rules, 2006 — [Annexure 16] .............................................................................................................................5.70 Customs Tariff (Determination of Origin of the ) Rules, 1976 — [Annexure 17] ...........................5.76
Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 — [Annexure 18] ............................................................................................5.79
Customs Tariff (Determination of Origin of Goods under the Agreement on Preferential Trading Arrangement) Rules, 1995 — [Annexure 19] .........................................................................................................................5.83
Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the Democratic Socialistic Republic of and the Republic of India) Rules, 2000 — [Annexure 20] .........................................5.87
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement Between the Transitional and Republic of India) Rules, 2003 — [Annexure 21] ...............................5.91
Thailand — Interim Rules of Origin for Preferential Tariff concessions for Trade between India and Thailand — [Annexure 22]
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of ) Rules, 2005 — [Annexure 23] .........................................5.109
Rules of Determination of Origin of Goods under the Agreement on (SAFTA) — [Annexure 24] ...........................................................................................................................................................................5.132
Rules for Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Rules, 2007 — [Annexure 25] ...........................................................5.144
Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for ) Rules, 2015 — [Annexure 26] ..........................................................................................................5.163
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of and Republic of India) Rules, 2009 — [Annexure 27] .....................5.172
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the ) Rules, 2009 — [Annexure 28] ...........................5.180
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the and the Republic of India) Rules, 2009 — [Annexure 29] .........................................................................................................5.203
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and ) Rules, 2011 — [Annexure 30] ..................................................5.237
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and ) Rules, 2011 — [Annexure 31] .................................................5.250
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the ) Rules, 2021 — [Annexure 31A]
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the ) Rules, 2022 — [Annexure 31B]
Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 — [Annexure 32] ...........................5.319
Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022 — [Annexure 33] ...........................................................................................................................5.326
Provisions & Notifications
Part 6
Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 ......................................................................................................................................7.9 Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and Notifications
Chapter 64
Footwear, gaiters and parts of such articles
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEATSTICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
CHAPTER 641
Footwear, gaiters and the like; parts of such articles
Notes :
1. This Chapter does not cover :
Sub-heading Note : shoes.
Base Notifications
Effective BCD
IGST
6401
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
Footwear incorporating a protective metal toe-cap :
Other footwear :
Covering the ankle but not covering the knee :
6401
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
Footwear incorporating a protective metal toe-cap :
Footwear with upper straps or thongs assembled to the sole by means of plugs :
6402
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe : All leather, closed toe :
leather, open toe :
Other footwear, with outer soles of leather :
Covering the ankle : All leather shoes :
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe :
closed toe :
with outer soles of leather :
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Footwear with outer soles of rubber or plastics
Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like :
6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Footwear with outer soles of rubber or plastics
Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like :
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings
and similar articles, and parts thereof
Uppers and parts thereof, other than stiffeners :
EXEMPTION NOTIFICATIONS
GENERAL EXEMPTIONS
Advance authorization, RoDTEP, RoSCTL, EPCG, deemed exports, DFIA, status holders, etc. See under G.E. Nos. 76 to 167-I
Donations and gifts
Exemption and effective rate for specified goods, including Jumbo notification ..... See under G.E. Nos. 190 to 192A
FTA - Imports from specified countries or preferential areas .............. See under G.E. Nos. 35 to 67A
Specific use for industrial production See under G.E. Nos. 181 to 189
Chapter 64 Footwear, gaiters and parts of such articles 2.917D
DEPARTMENTAL CLARIFICATIONS/CASE LAW/ADVANCE RULINGS
Customs : Footwear not having any attachment
Tavin Fashion v. Commissioner — Leather cloth.
Phoenix International Ltd. v Commissioner —
Shoes/Footwear `
M.U. Enterprises v. Commissioner
GST : retail sale price
Based on C.B.E. & C. FAQs issued on 3-8-2017— 2017 (352) E.L.T. (T11). Silicone Insoles and Silicone Heel cushions
cent. — Dynamic Techno Medicals (P.) Ltd., In re