TaxTMI 
TaxTMI 
2025 (12) TMI 249
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.... Duty was exempted upon submitting of the Certificate of Origin issued by the Government of Thailand in accordance with provisions of Interim Rules of Origin issued under Notification Number 101/2004 dated 31 August 2004. The Certificates of Origin issued under the Free Trade Agreement submitted by the appellant complied with Origin Criteria as provided in column 8 of the certificate that it fulfilled four digit criteria and Value Addition was shown as 22%. 2. On 16th of October 2012, a search was caused by the officers of DRI at the showroom of the petitioner and documents relating to the import and 156.67 gms. of gold jewelry imported from Thailand lying in the stock of the petitioner were also seized and petitioner was constrained to deposit Rs.50,00,000 pending investigation. The officers of DRI Kolkata observed that only the making charges shown in the invoices would qualify for Value addition and not the indigenous gold and other inputs used in the gold jewelry. On 12th April 2013, a Show Cause Notice was issued under Section 124 read with Section 28 of the Customs Act by DRI, to the appellant firm, proprietor and her husband who was looking after the affairs of the firm. ....
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....ose added makes/alloys will also come under the value addition for them gold articles imposed by device from Thailand." "In response to service enquiry regarding the custom of value addition on the articles imported by Devine, I said that there was value addition of 22% PC. As the basis of this value addition only the constitutes issue by SAFTA authorities of Thailands can be produced presently I do not have any other documents which can be produced in support of value addition by way of adding prices of reprocess gold/alloyes to the price of imposed gold in Thailand and the quantum of such value addition being 22% P.C." 4.5 The Dept has not brought in any proper counter evidence to deny this claim. The two documents bearing number 0303.03./1806 dated 26 June 2014 and 0303.0/2539 dated 1 October 2014 issued by Kingdom of Thailand confirmed the certificates issued by its government as "truly issued". Though it also stated that it could not verify from the exporter as to whether certificate was issued upon qualifying origin claims as of the entitlement under the Trade Agreement because of time constraints of "time response" under WTO protocol, still it is to be note....
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....lfilled origin criteria. Under the WTO protocol in case of "Contracting party's accountability" the certificate is to be issued upon proper verification of all factors as stipulated under World Custom Organisation which provided a guideline to the member countries on the issue of certificate of origin in cases of Preferential Trade. 4.10 Under the Originating Rules, the Government of Thailand sent certificates after due verification to the other Contracting State i.e. India for the purpose of verification of imported goods by wire. The imports were assessed on the basis of certificates issued by the Government of Thailand. The goods were released upon payment of duty applying the trade exemptions granted under the Treaty/ notifications issued by the respective country. 4.11 It appeared that Government of India and Kingdom of Thailand settled the matter in Panel Discussion and accepted the certificates and did not take up the matter further to any dispute resolution forum which would mean that Union of India accepted the certificates as " truly issued" as claimed by the Government of Thailand. 4.12 Under the WTO protocol Origin Certificates could be treate....
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....77-para 5 (page 483 at 484). The said principle was applied by the Division Bench of the Hon'ble Calcutta High Court in a recent decision in Shaw Wallace & Company Limited v. Union of India, (2004) 267 ITR 248 (Cal.). 4.16 Custom Authority in India are not designated parties for raising disputes related to Certificates of Origin under the Rules. Their action is without authority of law and without jurisdiction 4.17 In case of dispute between the countries, the matter is required to be settled by the countries mutually not by and between country and its subject/ citizen. The dispute cannot be relegated to an importer or an exporter. The parties to the agreement/treaty that is Union of India can file a complaint not the Custom Authorities. 4.18 As the none of certificate was cancelled and India did not make any claim on the Thailand on account of impugned certificates, no such claim can be made on an importer who relied upon the certificates issued under the treaty by the sovereign exporting country by Custom Authorities and the adjudicating authority. 4.19 The adjudicating authority passed the adjudication order, rejecting the certificate....
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....rden to prove was partly shifted to the importer and the new law so made on the Trade Agreement can be applied only to the imports taking place thereafter and it will not be applicable to the subject imports which have taken place in the year 2011 and 2012. 4.26 It is also settled law that if new law and provisions are made, It would mean that there was no such law or provision prior to it. Reference is made to Commissioner of C.Ex. Haldia Vs. Industrial Handling reported in 2022 GSTL 132 (CAL) 4.27 The petitioner submits that there was no case for rejection of the Certificate of Origin and the Certificates of Origin filed by the appellant. If certificates were valid at the time of import, it could not be disputed by the Custom authorities at a later stage which has been so held by this Hon'ble Bench in the case of Shri Shyam Synthetics Versus Principal Commissioner of Customs vide Final Order 75381/2025 dated 18th February 2025 following the judgment of the Supreme Court in the case of Sampat Mal Dugar - Union of India 58ELT Page 163 (SC). The appellant relies on the Final Order dated 18.2.2025, particularly relies on the Paragraphs 8.6, 8.7 and 8.8 of the judgem....
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....ns the preferential customs duty rate and treatment available over the applied Most-Favoured-Nation customs duty to originating goods pursuant to the rules of origin; "Product" means the product being manufactured, even if it is intended for later use in another manufacturing operation; "Production" means methods' of obtaining goods such as growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling etc.; "Product Specific Rules" means the rules that specify that the non-originating materials have undergone a change in tariff classification or a specific manufacturing or processing operation, or satisfy an ad valorem criterion or a combination of any of these criteria; Rule 3. Determination of Origin. - No product shall be deemed to be originating in either Party unless the conditions specified in these rules are complied with in relation to such products and to the satisfaction of the respective Government Authorities designated to issue the Certificate of Origin. Rule 4. Originating Goods. - For the purposes of these rules, ....
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....ifferent from those of mixed products; (g) Simple assembly of parts of products to constitute a complete product; (h) Disassembly; (i) Slaughter of animals; (j) Mere dilution with water or another substance that does not materially alter the characteristics of the goods; (k) Simple cleaning, including removal of oxide, oil, paint or other coverings; (l) Oil application; and (m) A combination of any of the two operations referred to in (a) to (l). Rule 14. Certification of Origin. - A claim that products shall be accepted as eligible for preferential concessions in the importing Party shall be supported by a Certificate of Origin issued by a Government authority designated by the exporting Party and notified to the other Party to the Agreement in accordance with the Operational Certification Procedures, as set out in Annexure- B. ANNEXURE-A Tariff item (HS2002) Description of products Applicable Rule 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 7. 711319 - - Of precious metal, whether or not plated or clad with....
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....Interim Rules of Origin, published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 101/2004-Customs (N.T.), dated the 31st August, 2004." 12. Basically, the importer has to first prove that the goods are of 'Origin of Thailand‟ to the satisfaction of the Dy / Asst Commissioner of Customs. This also should be in accordance with the Interim Rules of Origin. The first and foremost document which can be relied on to prove the Country of Origin that it is from Thailand, would be the Certificate of Origin. Annexure B of the Notification No.101/2004 Cus NT dated 31.8.2004, specifies the procedure to be followed in respect of such transactions. Hence, it would be material to go through the relevant provisions, which are extracted below : ANNEXURE-B OPERATIONAL CERTIFICATION PROCEDURES FOR INTERIM RULES OF ORIGIN FOR PRODUCTS ELIGIBLE FOR PREFERENTIAL TARIFF FOR THE EARLY HARVEST SCHEME UNDER THE FRAMEWORK AGREEMENT FOR ESTABLISHING FREE TRADE AREA BETWEEN THE KINGDOM OF THAILAND AND REPUBLIC OF INDIA For the purpose of implementing the Interim Rules of Origin for the Early Harvest Scheme under the Framew....
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....g documents proving that the products to be exported qualify for the issuance of Certificate of Origin. PRE-EXPORTATION EXAMINATION Rule 6 The Issuing Authority shall, to the best of their competence and ability, carry out proper examination upon each application for the Certificate of Origin to ensure that : (a) The application and the Certificate of Origin are duly completed and signed by the authorized signatory; (b) The origin of the product is in conformity with the India-Thailand Interim Rules of Origin; (c) The other statements of the Certificate of Origin correspond to supporting documentary evidence submitted; (d) Description, quantity and weight of goods, marks and number of packages, number and kinds of packages, as specified, conform to the consignment to be exported. ISSUANCE OF CERTIFICATE OF ORIGIN Rule 7 (a) The validity of the Certificate of Origin shall be 12 months from the date of its issuance 15. The above procedures show as to how the overseas exporter wanting to export the goods under Preferential treatment would be subjected to filing of application, pre-export verification, filing of suppo....
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....reading together of the above procedures, along with the Notn No.85/2004 Cus dated 31.8.2004, clarifies that the importer can place full reliance on the Certificate of Origin issued by the authorized officials of Thailand, when claiming the exemption under this Notification. Now we look at the subsequent procedure PRESENTATION Rule 12 The Original Certificate of Origin shall be submitted to the Customs Authority at the time of lodging the import entry for the products concerned. Rule 13 The following time limit for the presentation of the Certificate of Origin shall be observed : (a) Certificate of Origin must be submitted to the Customs Authority of the importing Party within the validity period from the date of endorsement by the relevant Issuing Authority of the exporting Party; (b) Where the Certificate of Origin is submitted to the relevant Government authority of the importing party after the expiration of the validity of the Certificate of Origin, such Certificate is still to be accepted when failure to observe the timelimit results from force majeure or other valid causes beyond the control of the exporter; and (c)....
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....n to be taken in the respective Party against the persons involved. (b) Each Party shall provide legal sanctions for fraudulent acts related to the Certificate of Origin. Rule 21 In the case of a dispute concerning origin determination, classification of products or other matters, the Government authorities concerned in the importing and exporting Parties shall consult each other with a view to resolving the dispute 19. These procedures specify that in case of fraudulent acts committed towards the Certificate of Origin, the Govt Authorities should cooperate and appropriate action should be taken against the persons involved and the Govt authorities from both the sides should consult each other with a view to resolving the dispute. 20. Having gone through the statutory provisions, now we have to take a look at the factual details of the present case. The details of the Eight Consignments are as per the Table given below : Sr No Bill of Entry No Date Name of Manufacturer Exporter of Kingdom of Thailand Invoice No Certificate of Origin No and Date Details of Coloum 8 of Certificate of Origin Signature Verification Date Airway....
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....s and show the applicable percentage in Box 8. No erasures, physical superimposing is permitted in this document. Thereafter after due verification the designated authority issues the Certificate. 22. In the present case, after going through the Certificates of Origin reproduce above, it is observed that as the Declaration is duly signed by the exporter and the Certificate of Origin has been duly issued by the Designated authority, whose signature has been verified by the Indian Customs Officials. Therefore, prima facie, that all the due diligence verification, including verification of the documents supplied by the exporter, pre-exportation verification etc., have been duly carried out by the Designated authority at Thailand. There is no scope to doubt as to whether the due verification has been done or not, so long as the authenticity of the Certificate of Origin and its Authorized Signatories are found to be is not found to be fabricated. 23. Coming to the communication received by the Customs officials from Govt of Thailand, which is relied upon to take up the present proceedings, the relevant letters are extracted below: 24. From the above letters issued by the Acting....
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....ates are genuine and have been issued by the Authorized Officials, the importing Country and Importer can always carry the Bonafide belief about the content therein. The responsibility towards proper verification of the content within the Certificate is that of the Authorized officials of the exporting country. This responsibility cannot be brushed aside by a vague reason like 'time-frame not being followed by the exporter‟ to deny the content at later stage after about 2 years. 27. Coming to the action taken at the Indian side, it is seen from the Certificates of Origin that the Customs Officials, have verified the document and the signature of the Authorized Official of the Thailand Govt. The Certificate also carries the necessary declaration by the overseas exporter. The transaction are properly covered by Invoice / Airway Bill and Payments through Banking Channels. This being the case, the Customs Officials have permitted the import after following the procedure prescribed for such consignments. 28. The procedure prescribed under Rule 15 [Notn 101/2004 dated 31 August 2004], towards retroactive check is as under : (a) The importing Party may request a retro....
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....t qualify for the Preferential Treatment, it is to be taken that the Importers and Govt of India has been erroneously lead to believe that the goods qualify for the Preferential Treatment in the first place. Therefore, it becomes a matter to be sorted between both the Governments to ensure that proper action is taken against the contravening party. Since the contravention, if any, is emanating at the exporting country‟s end, it is for Thailand to come out as what kind of the contraventions have taken place, and what kind of action has been initiated by them against such party. From the communications, nothing on this count is coming forth. So far as the present importer is concerned, as on the date of import, the Certificate of Origin meets the requirement, with the Overseas Exporter giving the declaration and the same being authenticated by the Authorized Officials of the Thailand Government. Their Signatures have been verified by the Customs officials and only after this, the consignments have been allowed to be imported under concessional rate of duty. The requirements under the Notification have been met on the date of import. The same cannot be negated by a vague communi....
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....I by the Adjudicating authority. Thereafter, after about 2 years of issue of the SCN, the addendum was issued incorporating the details of communication received from the Govt of Thailand. 37. In the case of Kesar Marble And Granites Ltd. vs The Commissioner Of Customs, the Bangalore Tribunal vide their Order dated 23 August, 2006, has held as under : 4.xxxxxxxxxxA similar issue cropped up before the CESTAT, New Delhi in the case of S.T.L. Exports Ltd. v. CC, Indore, wherein it is held that demand transformation from excise duty to customs duty belatedly more than 2 years of original notice is not permissible especially if at stage of reply to notice the Department did not realize its mistake. We are re-producing the Para 5 of the order: 5. The original show cause notice dated 1.7.98 was issued within the normal period of limitation under Section 11A of the Central Excise Act by the Superintendent of Central Excise. That notice demanded Central Excise duty from the appellants under the above provision of law and also proposed to impose penalty on them under a Central Excise Rule. The party replied to the show cause notice in August, 1998 contending mainly that ....
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....ms Act. We also note that the larger period of limitation was not invoked for this demand. Obviously, the demand of customs duty raised on 9.2.2001 in respect of the raw material imported by the appellants during 1997-98 is barred by limitation under Section 28 of the Customs Act. Further in the case of Carponix Pvt Ltd. v CCE Bangalore, it has been held that after personal hearing, initiating fresh proceedings by issuing an addendum to the Show Cause Notice alleging new grounds of suppression, etc. and making out a new case of extended time limit is not permissible. 38. In the present case, the Revenue had no evidence on the contents of the Certificates of Origin when the Show Cause Notice was issued. Even on the first date of Personal Hearing, wherein the appellant appeared for Hearing, the Revenue did not have any evidence. The Addendum has been issued after the appellant has filed their reply and the same was conveyed to the DRI. As has been held in the above decisions, this would definitely cause prejudice to the appellant. 39. Further, as we have observed above, the communication from Thailand, is vague. It neither denies the authenticity of the Certificate nor....
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.... benefit of Notification No. 46/2011-Cus. dated 01.06.2011 on 16 Bills of Entry by presenting 16 country of origin certificates. Consequently, we hold that the impugned order passed by rejecting the benefit of the said notification is not sustainable. 42. The ratio laid down in the above case law squarely applies to the facts of the present case. 43. We further observe that Section 28DA has been inserted in the Customs Act, 1962 with effect from 21st September 2020. The relevant portion is extracted below : Section 28DA. Procedure regarding claim of preferential rate of duty. - (1) An importer making claim for preferential rate of duty, in terms of any trade agreement, shall - (i) make a declaration that goods qualify as originating goods for preferential rate of duty under such agreement; (ii) possess sufficient information as regards the manner in which country of origin criteria, including the regional value content and product specific criteria, specified in the rules of origin in the trade agreement, are satisfied; (iii) furnish such information in such manner as may be provided by rules; (iv) exercise reasonable care....
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.... (N.T.) dated 21st August, 2020. 1.1 The aforementioned section and rules aim to supplement the operational certification procedures related to implementation of the Rules of Origin, as prescribed under the respective trade agreements (FTA/PTA/CECA/CEPA) and notified under the customs notifications issued in terms of section 5 of the Customs Tariff Act, 1975 for each agreement. 1.2 The CAROTAR 2020 shall come into force on 21st September, 2020, to provide sufficient time for transition and to ensure that the prescribed conditions in terms of rule 4 are compiled with. Necessary modifications in bill of entry format are being made to allow declaration in terms of rule 3(a) and 3(d) of CAROTAR, 2020. 3. The Rules of Origin, by virtue of which goods attain origin of a country, have evolved with subsequent reviews of trade agreements. Most trade agreements have moved from single general rule to specific rule for most of the tariff lines, with inclusion of vast array of processes which can confer origin. Section 28DA makes it incumbent upon an importer to possess sufficient information as regards the manner in which country of origin criteria, including the reg....
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....ct the benefit under the concerned Notification. The Kolkata Bench in a similar issue in the case of BDB Exports Pvt Ltd Vs CC (Prev) Kolkata - 2017(347) ELT 662 (Tri-Kol) has held as under : 4.2 Karnataka High Court in the case of Yellamma Dasappa v. Commissioner of Customs, Bangalore (supra) also observed as follows : "9. A valid certificate has been issued and the said certificate, even as on date, has not been withdrawn or cancelled for any alleged violation of the condition by the appellant. Unless the said certificate is cancelled, the Customs Authorities cannot impose customs duty. The seizure of the equipment is only a consequential act that would follow the cancellation of the certificate issued in favour of the appellant. So long as the certificate is not cancelled, the respondents could not, in our opinion, have initiated seizure proceedings in the case on hand. Petitioner-appellant was sent only a questionnaire and the said questionnaire has been answered by the appellant herein. No further action has been taken by the respondents. The Director General of Health Services has also not issued any cancellation of certificate as on date. In these circumsta....
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....penalties upon the appellants. R.S. INDUSTRIES (ROLLING MILLS) LTD. Versus COMMISSIONER OF C. EX., JAIPUR-I 2018 (359) E.L.T. 698 (Tri. - Del.) 5. We have heard both the sides and perused the appeal records. We note that the denial of exemption, as claimed by the importer, is on the ground that the value addition in Sri Lanka fall below 35%. We note that the certificates of origin have been issued by Competent Authority of Sri Lankan Government. The same is not in dispute. We already note that the certificate were not recalled or cancelled by the issuing authority. The only ground for denial of exemption is, the Zinc Ingots value subjected to assessment by Sri Lankan customs appears to be low. For this, support was drawn from LME price. We note that assessment of import of ingots was made by Sri Lankan Customs. The same cannot be varied here. We find it is not open to counterpart in India to reassess the goods which are not imported into India. 6.xxxxxxxxxxxx Even otherwise, we note that certificate of origin and the data submitted to get such certificates cannot be questioned based on statements of the importers. We find no record to th....
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.... ingredient of collusion, willful misstatement or suppression of facts and accordingly the penalty imposed under Section 114A of the Act ibid is fit to be set aside. 49. The genuineness of Certificate of Origin is admitted by the Thailand Government. The Notification requires the appellant to produce the Certificate of Origin at the time of import, which has been done by them. Therefore, we find that the ratio laid down in the above case laws are applicable to the present case also. 50. To summarize : (1) The appellant has submitted the Certificates of Origin at the time of Imports. These Certificates have been checked for their authenticity by the Indian Customs officials duly verifying the details of the Authorized Officials certifying the same. (2) On the dates of the import, no doubt was expressed on the contents of the Certificates of Origin. The Show Cause was issued much later after more than 1 to 2 years. (3) Even at the time of issue of SCN, the Revenue had no authentic evidence to doubt the veracity of the Certificates of Origin. (4) The appellant appeared for the Personal Hearing and made their submissions. DRI failed to appear f....
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....ce No. AVIS JEWEL CO. LTD. 14-16 T.D.BLDG.1 FROOL, ROOM 104 MAHAE SAK ROAD SUIT THÆ¯Æ NG, BANGRAK, BANGKOK 10500 THAILAND TEL: 02-631-871 FAX: 02-38-3740 TAX ID: 3034198248 FREE TRADE AGREEMENT (Combined declaration and certificat FORM FTA THAILAND 2. Goods consign Issued in .......... THAT DIVINE 6 ABANINDRA NATH THAKUR SARANI 7TH FLOOR, ROOM NO 704 KOLKATA,700 017 INDIA icountry's VAREDe of transporLend route (as far as known) 4. For official use number numbers of . Number and type of packages:description of goods luding quantity where appropriate and HS here appropriate and of the importing country) Page : 1 of 1 9.Gross weight |10.Nu and value and date 1 ADDRESS S CODE 7113.19 4 digit + 26" BRACELETS, CHAIN, BENDS, RINGS, PENDANT "" TOTAL: ONE (1) BOX" FIVE HUNDRED THIRTY FOUR (534) PIECES ** " FIVE HUNDRED THE 11 91 Verified han/ 221 Signature of khan C. H. Kolkata shib 12. Certification . Declaration by the exporter that the declaration by the exporter is cure carried ce THAILAND n requirements derechos gode in che Fre Traue Agrenen for gods expor 1/ 1 * en0) 14.000.20 (importing countr....
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....the exporter Wäre contersigned hereby declares that the above details and statements The corner the goods THAILAND (country) and that they simply prie the origin re 0 S INDIA 2.10.2019 MES. ORAWAN STEARAT Bon dadeshorized signatory Place and date, signature and stamp of certifying authority No. 010701 1. Goods Com n (Exporter's business AVIE NEWEL CO.,LTD. 14-16 TO BLDG, FLOOR STH, RÆ¯Æ M NO: Sá», Reference No. India-Thailand #12012-0002874 LOAD. SURIYAWONG, BANGRAK, BANGKOK 1900 THAILAND TAX ID- 934198248 59 FREE TRADE AGREEMENT CERTIFICATE OF ORIGIN (Combined declaration and certificate ned declaration and e 2. Goods CORSISBALLATA THAMUR SARANI 7TH FLOOR, ROOM NO 704 KOLKATA-700 017 INDIA Issued in THAILAND (country 4. For official us · Number and type of packages;description of goods Pace : 1 Origin 10.Number the importing cou ADDRESS HB. CODE. 7113.18 GOLD JEWELLERY BRACELETS, CHAIN, BENDS, RINGS, PENDANT, BALI, TOPS, EARRINGS, BANGLES " TOTAL: ONE (1) BOX OF PI OD THOUSAND FIVE HUNDRED SEVENTY ONE (2,571) PCS+4. *4 digit + 2%* 3 025/20 1 K vide 286 Nº 6625204 /* 2/04/12 ....
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....porting country 5. Item 6.Marks and 8.Origin and value und din age : 1 of 1 ADDRESS S. CCDE. 7113.19 GOLD JEWELLERY "4 digit . 22%' BRACELETS, CHAIN, NECKLACES SETS, RING " TOTAL: ONE (1) BOX* ONE THOUSAND SEVEN HUNDRED TWENTY (1,720) PCS *** - @ Signature Verified Y Anypay Silaval en Approdring General Deptt/ O C. H. Kolkata Ma 12. Certification It is hereby certified, of1 fried, on the basis The undersigned hereby declares thu correct; that all the go pove details and statements ron by the exporter is correct" and then they chop with the origin Free fade Agreement for goods exported to INDIA *= importing country) nt specified for those UVARNABHUMI MRS ORAWAN SILARAY 2. HAY 20 AIRPORT BANGKOK 10500.29/05/2012 ............. e and date, signature of authorized signatory"" Place and data, signature and stamp of certifying authority No. 020488 pods consigned from (Exporter's business name, ad AA22GOLD CO.,LTD. 64/12 SOI SUKHAPIBAN 2 SOI 31, DOKMAI, PRAWES. SKOK 10250 THAILAND TEL: 02-727001 FAX: 02-7270030 TAX ID: Reference No. India-Thailan 1/2012-0006079 105555073142 FREE TRADE AGREEMENT CERTIFICATE OF ....
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....ing authority Document 2 147 No.0303.03/160 | Import Administration and Origin Certification Division Department of Foreign Trade 44/100 Nonthaburi I Road Nonthaburi 11000, Thailand Tel +66-2-547-4823 Fax 166-2-547-4807 26 June 2014 Dear Sir, Subject : Subsequent Verification of Forms FTA We are writing with reference to your letters No. Ban/Com/212/9/2011 seeking our cooperation to verify the validity of Forms FTA Thai-India in respect of the genuineness and the correctness of covered consignments of goods declaring originated in Thailand when classify under heading 7113.19, as per attachment. Having conducted a cross-examination, we confirm the authenticity of these Forms FTA Thai-India. They were truly issued by the Department of Foreign Trade. Nevertheless, it was determined that the exporter failed to prove within a stipulate time frame, that the authorized consignments of goods were originating in Thailand- according to the consent of preferential duty treatment. As a result, we are not in position to recognize that the goods covered by 102 of Forms FTA Thai-India are qualifying for the origin claim as of the entitlement. With respect to the res....