Page 192 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

(iii) a and b
(iv) None of the above
A-745: i - a only
Q-746: Explain the meaning of classification
A-746: The determination of headings or sub-headings of the Customs Tariff Schedules
under which the goods produced are covered and it is necessary for determining the
eligibility for exemption, as generally exemptions in Customs are given with reference to
Tariff Headings and Sub-headings.
Further, the actual amount of Customs duty payable on goods depends on its
Assessable Value and the Rate of Duty, which in turn depends upon its classification under
Customs Tariff Schedule.
Q-747: Explain the meaning of Accessory and Attachment under FTP
(i) Apart
(ii) Sub-assembly or assembly that contributes to efficiency of a piece of equipment
without changing its basic functions.
(iii) Sub-assembly or assembly that contributes to effectiveness of a piece of equipment
without changing its basic functions.
(iv) All of the above
A-747: iv - All of the above
Q-748: Meaning of Actual User (Industrial) under FTP
A person either natural or legal who utilises the imported goods for manufacturing in his
own industrial unit or manufacturing for his own use in another unit including a jobbing unit
which has a definitive postal address on
(i) Any commercial establishment, carrying on any business, trade or profession
(ii) Any laboratory, Scientific or Research and Development (R&D) institution, university
or other educational institution or hospital
(iii) Any service industry
(iv) All of the above
A-748: iv - All of the above
Q-749: Meaning of Actual User (Non-Industrial) under FTP
A-749: A person either natural or legal who utilises the imported goods for his own use.
Q-750: Notifiy of Agricultural Export Zones under FTP
(i) The Agricultural Export Zones notified by DGFT in Appendix 2T of Appendices and
Aayat Niryat Forms
(ii) The Agricultural Export Zones notified by DGFT in Appendix 2U of Appendices and
Aayat Niryat Forms
(iii) The Agricultural Export Zones notified by DGFT in Appendix 2V of Appendices and
Aayat Niryat Forms
(iv) None of the above

A-750: The Agricultural Export Zones notified by DGFT in Appendix 2V of Appendices and Aayat
Niryat Forms.
Q-751: Meaning of appeal under FTP
A-751: An application filed under Section 15 of the Foreign Trade (Development and
Regulation) Act, 1992 and includes such applications preferred by DGFT officials in
government interest against decision by designated adjudicating/appellate authorities.

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