Type approval certificate under import policy can be accepted from any 1958 Agreement signatory country, not only the country of origin.

For import of a vehicle covered by the DGFT policy circular, a type approval certificate did not have to originate from the country of manufacture if it was issued by a notified testing agency in a signatory country to the 1958 Agreement under WP29. The circular specifically dispensed with insisting on country-of-origin certification for the relevant EU category, so rejection of a certificate issued by the Vehicle Certification Agency, U.K., merely because the vehicle was manufactured in Japan was contrary to the circular. The Revenue's objection was untenable, the impugned order was set aside, and the import was held compliant with the policy circular.

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Issues: Whether, for import of a vehicle covered by the DGFT policy circular, the type approval certificate had to be issued only by an accredited agency in the country of origin or whether a certificate from any signatory country to the 1958 Agreement was sufficient.

Analysis: The relevant circular clarified that for vehicles falling within the European Union category, a certificate from the country of origin need not be insisted upon, and the only requirement was that the type approval certificate be issued by a testing agency notified under the policy circular and come from a signatory country to the 1958 Agreement under WP29. The goods were shipped from the United Kingdom, and the certificate was issued by the Vehicle Certification Agency, U.K., which is a signatory country. The insistence on a certificate from Japan merely because Japan was the country of origin was contrary to the circular.

Conclusion: The Revenue's objection was untenable, the impugned order was set aside, and the import was held to be in compliance with the policy circular.

Ratio Decidendi: Where the governing policy circular permits a type approval certificate from any signatory country to the 1958 Agreement, a certificate need not originate from the country of origin merely because the vehicle was manufactured there.

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