https://www.taxtmi.com/caselaws?id=461555 AAR rejected advance ruling application for copper tubes' eligibility under ASEAN-India FTA benefits. Investigation by Jodhpur Preventative Commissionerate revealed inadequate value addition requirements for copper tubes imported from Vietnam and other ASEAN countries. CBIC's FTA Cell initiated thorough investigation, directing provisional assessment under bond and bank guarantee. National Assessment Centre agreed to provisionally assess all copper tube imports (CTH 7411 10) from Vietnam and Thailand claiming FTA benefits. Application deemed non-maintainable under Section 28(i) due to ongoing investigation and insufficient evidence establishing origin criteria for duty exemption eligibility. en-us Tue, 09 Apr 2024 00:00:00 +0530 Sat, 12 Apr 2025 14:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461555 AAR rejected advance ruling application for copper tubes' eligibility under ASEAN-India FTA benefits. Investigation by Jodhpur Preventative Commissionerate revealed inadequate value addition requirements for copper tubes imported from Vietnam and other ASEAN countries. CBIC's FTA Cell initiated thorough investigation, directing provisional assessment under bond and bank guarantee. National Assessment Centre agreed to provisionally assess all copper tube imports (CTH 7411 10) from Vietnam and Thailand claiming FTA benefits. Application deemed non-maintainable under Section 28(i) due to ongoing investigation and insufficient evidence establishing origin criteria for duty exemption eligibility. Case-Laws Customs Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461555