2007 (9) TMI 133

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.... order whereby benefit of Notification No. 26/2000-Cus. was allowed. 3. The contention of the Revenue is that condition of Rule 7(a) of Customs Tariff (Determination of origin of goods under the Free Trade Agreement between the Democratic Socialistic Republic of Srilanka and the Republic of India) Rules, 2000. 4. The Commissioner (Appeals) in the impugned order held as under :- "The ....

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....aim.  As far as the second requirement is concerned, the appellant had also produced the certificate of origin in the form prescribed under the above Rules "origin rules" and the said certificate of origin was issued by the designated authority of Govt. of Srilanka and notified to our country in accordance with the certification procedures as prescribed in Rule 11.  It is also not the ca....

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....ymade garments.  The cost of all these are specified in the cost statement. As per Rule 5(b) of the "origin rules", product which is not wholly produced or obtained Srilanka will be eligible for the preferential concession if it is eligible under Rule 7 or Rule 8 of the said Rules.  The impugned goods are covered by Rule 7.  In terms of Rule 7(a), the concession is applicable if ....

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....sfied in as much as non-originating material (fabric) and the readymade garments (export product) are classified in different 4 digits classification of the Harmonized Commodity Description and Coding System.  Since the goods satisfy the origin criterion and the requirement of Rule 7, there is no reason for denying them the benefit of preferential concession under Notification No. 26/2000 dat....