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<h1>Rule 28 of Customs Tariff Rules, 2021: Steps to Restore Preferential Benefits Under India-Mauritius Economic Cooperation Agreement.</h1> Rule 28 of the Customs Tariff Rules, 2021, outlines the procedure for restoring preferential benefits under the Comprehensive Economic Cooperation and Partnership Agreement between India and Mauritius. If preferential treatment is denied by the importing party's customs authority, the exporter, producer, or approved exporter can demonstrate compliance with origin requirements to the exporting party's authority. The exporting authority must then inform the importing authority of changes made to meet origin criteria. The importing authority has 45 days to request verification of these claims. Disagreements on origin criteria fulfillment can be referred to the Joint Technical Committee.