https://www.taxtmi.com/caselaws?id=3037 Preferential customs duty under Notification No. 26/2000-Cus. was available where the importer satisfied the origin requirements in Rule 7(a) of the 2000 India-Sri Lanka FTA Rules, including a valid certificate of origin, the prescribed value-addition condition, and final manufacturing in Sri Lanka. The record showed that the certificate was issued by the designated Sri Lankan authority, the supporting documents were in order, and the non-originating material used in manufacture did not exceed 65% of FOB value. The rule required value addition in the country of origin and was not limited to material and parts alone, so labour costs were not excluded as suggested by the Revenue. The preferential concession was therefore admissible. en-us Wed, 26 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3037 Preferential customs duty under Notification No. 26/2000-Cus. was available where the importer satisfied the origin requirements in Rule 7(a) of the 2000 India-Sri Lanka FTA Rules, including a valid certificate of origin, the prescribed value-addition condition, and final manufacturing in Sri Lanka. The record showed that the certificate was issued by the designated Sri Lankan authority, the supporting documents were in order, and the non-originating material used in manufacture did not exceed 65% of FOB value. The rule required value addition in the country of origin and was not limited to material and parts alone, so labour costs were not excluded as suggested by the Revenue. The preferential concession was therefore admissible. Case-Laws Customs Wed, 26 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3037