https://www.taxtmi.com/caselaws?id=270832 Imported goods were found to satisfy the Indo-Sri Lanka Free Trade Agreement origin requirements for exemption under Notification No. 26/2000-Cus. The test report, export documents and Sri Lankan customs opinion supported that the goods were an edible palmolein mixture and that a four-digit tariff shift had occurred in Sri Lanka, while the country of origin certificate and permissible non-originating material content further supported compliance. On that basis, the contrary view on classification and origin was unsustainable, and the exemption could not be denied. The duty demand and penalties were therefore not maintainable. en-us Wed, 30 Sep 2015 00:00:00 +0530 Wed, 24 Feb 2016 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270832 Imported goods were found to satisfy the Indo-Sri Lanka Free Trade Agreement origin requirements for exemption under Notification No. 26/2000-Cus. The test report, export documents and Sri Lankan customs opinion supported that the goods were an edible palmolein mixture and that a four-digit tariff shift had occurred in Sri Lanka, while the country of origin certificate and permissible non-originating material content further supported compliance. On that basis, the contrary view on classification and origin was unsustainable, and the exemption could not be denied. The duty demand and penalties were therefore not maintainable. Case-Laws Customs Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270832