https://www.taxtmi.com/caselaws?id=785844 Determination of origin addressed whether exported tin ingots met AFTA regional value content rules to qualify as deemed originating goods. The tribunal found the shipments fell within the provision for manufacturing from non-ASEAN inputs and accepted the produced Certificates of Origin as genuine. Because no evidence showed the regional value content was below the required threshold, the exporter satisfied Notification No. 46/2011 and was entitled to preferential tariff treatment. The prior demand for differential duty was therefore reversed and the challenged order set aside, allowing the appeal. en-us Thu, 06 Nov 2025 00:00:00 +0530 Sun, 01 Feb 2026 18:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785844 Determination of origin addressed whether exported tin ingots met AFTA regional value content rules to qualify as deemed originating goods. The tribunal found the shipments fell within the provision for manufacturing from non-ASEAN inputs and accepted the produced Certificates of Origin as genuine. Because no evidence showed the regional value content was below the required threshold, the exporter satisfied Notification No. 46/2011 and was entitled to preferential tariff treatment. The prior demand for differential duty was therefore reversed and the challenged order set aside, allowing the appeal. Case-Laws Customs Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785844