https://www.taxtmi.com/caselaws?id=54703 Concessional customs duty under Notification No. 26/95-Cus. was available where the importer produced a certificate of origin issued by an authorised body of the exporting Member State and the substantive origin conditions were met. The lower authorities had rejected the claim on a technical objection that the certificate was unsigned or not in the prescribed form, but the certificate bore the seal and signature of the Korea Chamber of Commerce and Industry and certified the origin of the goods. The importer therefore satisfied the notification requirements and was entitled to the concessional rate of duty and refund of the differential duty. en-us Mon, 03 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54703 Concessional customs duty under Notification No. 26/95-Cus. was available where the importer produced a certificate of origin issued by an authorised body of the exporting Member State and the substantive origin conditions were met. The lower authorities had rejected the claim on a technical objection that the certificate was unsigned or not in the prescribed form, but the certificate bore the seal and signature of the Korea Chamber of Commerce and Industry and certified the origin of the goods. The importer therefore satisfied the notification requirements and was entitled to the concessional rate of duty and refund of the differential duty. Case-Laws Customs Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54703