Denial of Preferential Trade Benefits Over Invoice Splitting Deemed Unjustified; No Impact on Duty Eligibility Found.

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....Rejection of the benefit of Preferential Trade Agreement - It is understood that the invoices were split into two for the convenience of the quantity of the goods exported and for issuing the Country of Origin Certificate respectively. These discrepancies do not have any bearing to the benefit under the Preferential Trade Agreement. - The order rejecting the benefit of concessional rate of duty as per the Preferential Trade Agreement is not justified. - AT....