Areca nuts from Sri Lanka eligible for duty exemption under FTA.

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....Eligibility for customs duty exemption under India-Sri Lanka Free Trade Agreement for imported areca nuts classified under CTH 0802 8090 - goods fulfill requirements of DGFT notification for import as 'free' - country of origin determined as Sri Lanka based on evidence - declared value complies with MIP notification - no violations u/ss 111(d) and 111(m) of Customs Act proved - goods eligible for duty exemption under Notification No. 26/2000-Customs - impugned order upholding demands set aside - appeal allowed.....