R.K. Jain's India–UK CETA is the first comprehensive, practice-oriented treatise on the Agreement written for the Indian trade and customs professional. It explains how the CETA operates in both directions of trade—for the importer claiming preference on goods of United Kingdom origin, and for the exporter establishing Indian origin—covering the rules of origin, self-certification and URN authentication, the automobile tariff rate quotas, and the compliance and verification machinery. Forty-seven numbered worked illustrations apply almost every rule to a realistic consignment, and Chapter 9 carries four goods through to the rupee value of the duty saved on importation into India. The centrepiece is a Total Duty Rate Reckoner covering all 11,098 tariff lines, stating BCD, AIDC, Health Cess, SWS and IGST for every line before computing the total rate with CETA, the total rate without CETA, and the variance.
