Section Text
(1)Whereunder a trade agreement between the Government of India and the Governmentof a foreign country or territory, duty at a rate lower than that specified inthe First Schedule is to be charged on articles which are the produce ormanufacture of such foreign country or territory, the Central Government may,by notification in the Official Gazette, make rules for determining if anyarticle is the produce or manufacture of such foreign country or territory andfor requiring the owner to make a claim at the time of importation, supportedby such evidence as may be prescribed in the said rules, for assessment at theappropriate lower rate under such agreement.
(2) If any question ariseswhether any trade agreement applies to any country or territory, or whether ithas ceased to apply to India or any foreign country or territory, it shall bereferred to the Central Government for decision and the decision of the CentralGovernment shall be final and shall not be liable to be questioned in any courtof law.