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AIFTA preferential tariff treatment for imported silver bangle jewellery is available where a genuine Thai Certificate of Origin certifies origin and Regional Value Content, unless contrary certification is displaced by corroborative evidence. DGFT wastage limits applicable to Indian silver-jewellery manufacturers cannot be applied to a foreign manufacturer. Assumptions, presumptions, or Indian wastage standards cannot justify denial of the preferential tariff. The resulting value enhancement, differential-duty demand, confiscation, redemption fine, and penalties are unsustainable, with consequential relief following.
AIFTA preferential tariff treatment for imported silver bangle jewellery is available where a genuine Thai Certificate of Origin certifies origin and Regional Value Content, unless contrary certification is displaced by corroborative evidence. DGFT wastage limits applicable to Indian silver-jewellery manufacturers cannot be applied to a foreign manufacturer. Assumptions, presumptions, or Indian wastage standards cannot justify denial of the preferential tariff. The resulting value enhancement, differential-duty demand, confiscation, redemption fine, and penalties are unsustainable, with consequential relief following.
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