https://www.taxtmi.com/caselaws?id=30597 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. en-us Fri, 14 Mar 2008 00:00:00 +0530 Fri, 05 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30597 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. Case-Laws Customs Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30597