https://www.taxtmi.com/caselaws?id=381035 FTA or preferential tariff benefits are available only when the importer strictly satisfies the prescribed origin criteria and the Country of Origin Certificate reflects the correct origin code required by the notification. In this case, betel nuts imported from Bangladesh were claimed under Notification No. 105/99-Cus., but the certificate showed origin criteria as "B" and non-origin material content of 65.83%, whereas the applicable special criteria required "D" for the claimed benefit. On that basis, the goods did not meet the notification conditions, and the exemption claim was rejected. en-us Sun, 20 Jan 2019 00:00:00 +0530 Sat, 01 Jun 2019 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381035 FTA or preferential tariff benefits are available only when the importer strictly satisfies the prescribed origin criteria and the Country of Origin Certificate reflects the correct origin code required by the notification. In this case, betel nuts imported from Bangladesh were claimed under Notification No. 105/99-Cus., but the certificate showed origin criteria as "B" and non-origin material content of 65.83%, whereas the applicable special criteria required "D" for the claimed benefit. On that basis, the goods did not meet the notification conditions, and the exemption claim was rejected. Case-Laws Customs Sun, 20 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381035