https://www.taxtmi.com/highlights?id=105642 AIFTA preferential tariff treatment for imported silver bangle jewellery is available where a genuine Thai Certificate of Origin certifies origin and Regional Value Content, unless contrary certification is displaced by corroborative evidence. DGFT wastage limits applicable to Indian silver-jewellery manufacturers cannot be applied to a foreign manufacturer. Assumptions, presumptions, or Indian wastage standards cannot justify denial of the preferential tariff. The resulting value enhancement, differential-duty demand, confiscation, redemption fine, and penalties are unsustainable, with consequential relief following. en-us Sat, 31 Oct 2026 08:32:14 +0530 Sat, 31 Oct 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105642 AIFTA preferential tariff treatment for imported silver bangle jewellery is available where a genuine Thai Certificate of Origin certifies origin and Regional Value Content, unless contrary certification is displaced by corroborative evidence. DGFT wastage limits applicable to Indian silver-jewellery manufacturers cannot be applied to a foreign manufacturer. Assumptions, presumptions, or Indian wastage standards cannot justify denial of the preferential tariff. The resulting value enhancement, differential-duty demand, confiscation, redemption fine, and penalties are unsustainable, with consequential relief following. Highlights Customs Sat, 31 Oct 2026 08:32:14 +0530 https://www.taxtmi.com/highlights?id=105642