TaxTMI 
TaxTMI 
2008 (3) TMI 205
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....ppeal is directed against order-in-appeal No. Z50(Gr.VB)2007(JNCH) dt. 31.8.2007. 2. The relevant facts that arise for consideration are the appellant herein imported a vehicle "Mitsubishi Shogun LWB 3.2 Diesel Station Wagon". The said vehicle was imported by the appellant from U.K. from M/s. Colt Car Company Limited, U.K. The vehicle was examined by the concerned group in the Custom House ....
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....d by such an order, Revenue filed an appeal before the Ld. Commissioner (Appeals), who set aside the impugned order-in-original, on the ground that the shipment of the consignment took place from Japan which is the country of origin and the type approval certificate as filed by the appellant was not from Japan. He also come to the conclusion that the interpretation of DGFT Policy Circu....
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....is no violation of the provisions of the DGFT Policy Circular. 4. The Ld. SDR on the other hand would submit that the DGFT Policy Circular No.5/2004-2009 dt. 15.10.04, would indicate that for any car manufactured European Union, a certificate from the country of origin in not needed, but if the car is from some other country than European Union, the certificate should come from the country of ori....
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....ntry of origin can be acceptable for the European Union. It is hereby clarified that the Type Approval Certificate is required to be issued as per EEC directive 70/156/EEC by one of the testing agencies notified in Policy Circular no.26 dated 9.2.2004. For the European Union, a certificate from the country of origin need not be insisted upon. However, the certificate must come from a signat....