Customs Tariff Act, 1975 (India)
E657073
The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Customs Tariff Act, 1975 (India) canonical | 2 |
| Customs Tariff Act, 1975 | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T7307971 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Customs Tariff Act, 1975 (India) Context triple: [Indian Customs, legalFramework, Customs Tariff Act, 1975 (India)]
-
A.
Customs Act, 1962 (India)
The Customs Act, 1962 (India) is the principal legislation governing the levy, collection, and administration of customs duties and the regulation of imports and exports in India.
-
B.
Foreign Trade (Development and Regulation) Act, 1992 (India)
The Foreign Trade (Development and Regulation) Act, 1992 is an Indian law that provides the statutory basis for formulating and regulating the country’s foreign trade policy, including export and import controls and related administrative mechanisms.
-
C.
Import Duties Act 1932
The Import Duties Act 1932 was a key piece of British protectionist legislation that introduced general tariffs on most imported goods, marking a major shift away from the country's longstanding free trade policy during the interwar period.
-
D.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
-
E.
Indian Customs
Indian Customs is the government authority responsible for regulating and facilitating international trade, collecting customs duties, and enforcing import-export laws across India’s ports and borders.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Customs Tariff Act, 1975 (India) Target entity description: The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
-
A.
Customs Act, 1962 (India)
The Customs Act, 1962 (India) is the principal legislation governing the levy, collection, and administration of customs duties and the regulation of imports and exports in India.
-
B.
Foreign Trade (Development and Regulation) Act, 1992 (India)
The Foreign Trade (Development and Regulation) Act, 1992 is an Indian law that provides the statutory basis for formulating and regulating the country’s foreign trade policy, including export and import controls and related administrative mechanisms.
-
C.
Import Duties Act 1932
The Import Duties Act 1932 was a key piece of British protectionist legislation that introduced general tariffs on most imported goods, marking a major shift away from the country's longstanding free trade policy during the interwar period.
-
D.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
-
E.
Indian Customs
Indian Customs is the government authority responsible for regulating and facilitating international trade, collecting customs duties, and enforcing import-export laws across India’s ports and borders.
- F. None of above. chosen
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
Indian parliamentary statute
ⓘ
customs law ⓘ fiscal legislation ⓘ |
| administeredBy |
Department of Revenue, Ministry of Finance (India)
ⓘ
linked to:
Department of Revenue (India)
|
| amendedBy | subsequent Finance Acts of India ⓘ |
| appliesTo |
goods exported from India
ⓘ
goods imported into India ⓘ |
| basisFor | notification of customs duty rates by the Central Government ⓘ |
| classificationSystem | Harmonized System of Nomenclature (HS) ⓘ |
| contains |
First Schedule specifying import tariff
ⓘ
Second Schedule specifying export tariff ⓘ |
| country | India ⓘ |
| enablingProvisionFor |
anti-dumping duty notifications
ⓘ
countervailing duty notifications ⓘ safeguard duty notifications ⓘ |
| implements | India’s tariff commitments under international trade agreements ⓘ |
| language |
English
ⓘ
Hindi ⓘ |
| legalBasisFor |
classification of goods under the Customs Tariff
ⓘ
customs tariff schedule of India ⓘ levy of additional customs duties where specified ⓘ levy of basic customs duty ⓘ |
| legalNature | central legislation ⓘ |
| legislature | Parliament of India ⓘ |
| linkedTo | Customs Act, 1962 (India) ⓘ |
| primaryPurpose |
to prescribe customs duties on imports and exports
ⓘ
to provide legal basis for classification of goods for customs purposes ⓘ to provide legal basis for levy of customs tariffs ⓘ |
| providesFor |
anti-dumping duties
ⓘ
classification of goods under customs tariff ⓘ countervailing duties on subsidized imports ⓘ preferential rates of duty ⓘ protective duties ⓘ rates of customs duties ⓘ safeguard duties ⓘ |
| regulates |
export duties in India
ⓘ
import duties in India ⓘ |
| relatedArea |
World Trade Organization (WTO) tariff bindings of India
ⓘ
foreign trade policy of India ⓘ |
| scope | all customs ports and customs stations in India ⓘ |
| shortTitle |
Customs Tariff Act, 1975
ⓘ
linked to:
Customs Tariff Act, 1975 (India)
|
| subjectMatter | customs tariff classification and rates ⓘ |
| typeOfTax | indirect tax ⓘ |
| usedBy |
Central Board of Indirect Taxes and Customs
ⓘ
Indian customs authorities ⓘ |
| yearOfEnactment | 1975 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Customs Tariff Act, 1975 (India) Description of subject: The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Customs Tariff Act, 1975 (India)