Appeal on Invoice Splitting Error: Seeking ASEAN India Free Trade Tariff Benefits for Divided Consignment.

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Full Text of the Document

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....Levy of ASEAN India Free Trade Preferential Tariff rate of duty - The appellants have submitted that as the original consignment was split up into five smaller imports, therefore, common invoice number had to be split up into five sets as A, B, C, D and E - A clerical error, if at best any, would not merit rejection of the said original certificate in its entirety and thereof deprive the benefit thereof to the person availing the same.- AT....