TaxTMI 
TaxTMI 
2026 (4) TMI 1233
X X X X Extracts X X X X
X X X X Extracts X X X X
....ommunication Controllers (EVCC)". 1. The applicant in their application submitted as under : 1.1. M/s. Solterra Technologies Private Limited (the applicant, in short) is a company registered under Companies Act, 2013 incorporated in year 2022 and having registered office at 12/74, Site-IV, Sahibabad, Ghaziabad, Uttar Pradesh, India, 201010. 1.2. The Applicant is currently inter alia engaged in the business of manufacturing of electric charger for two and three electric wheelers. The applicant also engaged in the importing of certain items like rectifiers, and Supply Equipment Communication Controller ('SECC') covered under CTI 8504 90 90 for automobile sector. 1.3. In the present application, the applicant is seeking an advance ruling regarding the classification of the Electric Vehicle Communication Controllers (Subject Goods') and applicability of exemption notification on subject goods and SECC, which the applicant is currently importing under Customs Tariff Item ('CTI') 8708 90 99 and 8504 90 90 of the First Schedule for the Customs Tariff Act, 1975 ('Tariff Act') and intends to continue importing in the future. The applicant is importing....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ystem (BMS), onboard charger, vehicle status, etc. * This data includes parameters like state of charge (SoC), maximum allowable charging power, temperature readings, and more. * The subject goods acts as a central bridge, interpreting this data and preparing it for external communication with SECC embedded in charging station (EVSE). * Once the subject goods have gathered and processed the necessary information from the CAN Bus, it communicates with the EVSE using Power Line Communication (PLC) compliant with ISO 15118 or DIN SPEC 70121 standards. * The data is structured into protocol-specific messages and transmitted the messages through CP Line into SECC for further action. * Only after all systems report "OK" then the EV send a message to the charger that EV is ready for the charging. * Charging parameters like voltage, current, and SOC (state of charge) are dynamically exchanged between subject goods and SECC every few seconds. (through PLC protocol which used ISO15118). * The above steps ensure that the safe, smart, and secure charging by eliminating the excess transfer of voltage and other necessary information ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... under Section 28E(c) of the Customs Act, 1962 ('Customs Act'). Section 28E(c) of the Customs Act reads as under: "applicant" means any person,- (i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); or (ii) exporting any goods to India; or (iii) with a justifiable cause to the satisfaction of the Authority, who makes an application for advance ruling under section 28H." 1.10. As stated above, the Applicant is a company registered in India and is holding a valid Importer-Exporter Code ('IEC') ABICS8402N. Thus, the Applicant is rightly covered under the definition of 'applicant' as provided under Section 28E(c')(i) of the Customs Act for making this application. . 1.11. Further, Section 28E (b) of the Customs Act provides the definition of advance ruling which can be read as under: 'a written decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation'. After careful reading of definition ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on following questions: a) classification of subject goods under the Tariff Act and b) applicability of notification issued under Section 25(1) of the Customs Act on import of EVCC and SECC originating in Republic of Korea. c) Applicability of notification issued under Tariff Act on import of EVCC and SECC originating in Republic of Korea 1.14. Therefore, the question raised by the applicant falls within the purview of the provisions of Section 28H(2)(a), 28H(2)(b), and 28H(2)(c) of the Customs Act. Hence, the first condition of Section 28E(b) stands satisfied. 1.15. To address the second condition, the Customs law provides that an application for advance ruling in respect of subject goods must be filed before its importation. As stated in facts of case that Applicant is currently engaged in importing of the subject goods and continue to import in future also, so by virtue of second condition of Section 28E(b) it does not mean that an Advance Ruling application can only be filed for any goods prior to its first importation. 1.16. Further, it is also important to understand the meaning of the term "its" used in the definition of advance ruling pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pplication for advance ruling will be accepted if the question raised in the application is already pending before any forum. Relevant extracts of the provision are reproduced below: SECTION 28-I. Procedure on receipt of application. - (1) ... (2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application: Provided that the Authority shall not allow the application where the question raised in the application is - (a) already pending in the applicant's case before any officer of customs, the Appellate Tribunal or. any Court ; (b) the same as in a matter already decided by the Appellate Tribunal or any Court : Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard: Provided also that where the application is rejected, reasons for such rejection shall be given in the order. 1.22. The Applicant submits that questions raised in the present application are not already pending before any officer of Customs, the Appellate Tribunal, or any court in relation to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions" 1.28. The Larger Bench of the Hon'ble Tribunal in the matter of Saurashtra Chemical, Porbandar vs. Collector of Customs, 1986 (23) E.L.T. 283 (Tri.) had held that the tariffs must be interpreted in the light of relevant Section and Chapter Notes which are statutorily binding like the Headings themselves. Thus, the Section and Chapter Notes have an overriding force on the respective Headings. This judgment was approved by the Hon'ble Supreme Court of India in the case of Saurashtra Chemicals vs. Collector of Customs, 1997 (95) E.LT. 455 (S.C.). Harmonized System of Nomenclature (HSN) 1.29. The Customs Tariff in India is based on Harmonized Commodity Description and Coding System, generally referred to as Harmonized System of Nomenclature ('HSN') developed by the World Customs Organization ('WCO') which is applied uniformly by more than 137 countries o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528". Relevant tariff item is reproduced as under for ready reference: CTI Dash Description of Goods BCD rate 8517 Telephone sets, including Smartphone and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 - Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): 8517 62 -- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus 8517 62 90 --- Others 20% 1.34. In terms Ru....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ses, etc., directed toward a specific, goal: the apparatus of government; espionage apparatus. - Physio. a group of structurally different organs working together in the performance of a particular function: the digestive apparatus. 1.39. In the case of C NET Communication 11) (P) Ltd. vs. Commr. of Customs, (2007) 12 SCC 72, 82-83 (para 36), the word apparatus has been considered, and it has been observed that it 'would certainly mean the compound instrument or chain of series of instruments designed to carry out a specific function or for a particular use'. Thus, the term Apparatus refers to a compound instrument or series of instruments designed to carry out a specific function. 1.40. The applicant submit that the subject goods are designed to carry out the specific functions of communication/exchanging of information and for particular use in EV. Thus, it is squarely covered within the meaning of apparatus. 1.41. As stated in facts of the present case, as per the ISO 15118, the standards governing the communications protocol between the EV and the charging station (EVSE) provides that communication happens through the power line communications network ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s for transmission over the CP Line. - Transmission :- After the conversion of the data/signals received from other parts of the EV, the same data/signals are transmitted to SECC through CP Line. Only after all systems report "OK" then the EV send a message to the charger that EV is ready for the charging. 1.48. In view of the functionality of the subject good discussed above, it is evident that the subject good performs transmission, conversion, and reception of signals in a wired network and hence, merit classification under CTH 8517 62 at the six-digit level. Since the subject good is not specifically covered under any specific tariff entry at the eight-digit level, it merits classification in the residual category of 'Others' at eight-digit level i.e., CTH 8517 62 90. 1.49. in addition to above, it is also imperative to refer Note 2(a) of Section XVI which provides for classification of parts of machines. It states that parts which are goods of any heading of Chapter 84 or 85 are in all cases to be classified in the respective headings. Relevant extract of Section Note has been reproduced below for ease of reference - "(a) parts which are good....
X X X X Extracts X X X X
X X X X Extracts X X X X
....th these goods. Note Section 2(f) to Section XVII is extracted hereunder for reference purposes. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (f) electrical machinery or equipment (Chapter 85);" 1.56. Section Note 2(f) of Section XVII thus explicitly excludes the electrical machinery or equipment of Chapter 85 from the purview of Section XVII. 1.57. Further, attention is made to Note 3 to Section XVII which provides that references in Chapters 86 to 88 to the "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. Section Note 3 can be read as follows: References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. 1.58. On reading the above two section notes harmoniously it can be construed that a part or an accessory to merit classification under CTH 8708 should be suitable for use solely or principally with motor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....are suitable for use solely or principally with the articles of Chapters 86 to 88 are covered under this chapter 87. YES The subject goods is used solely or principally for EV. They must not be more specifically included elsewhere in the Nomenclature NO As discussed earlier, the principal function of reception, conversion and transmission of subject goods specifically covered by the CTH 8517 and precisely in CTI 8517 62 90. In light of the above discussion, the subject goods by virtue of the Section Note and HSN Explanatory Rules of Chapter 87 shall not be covered as part of EV. Hence, shall not be classified under CTH 8708. Specific Entry to prevail over general entry by virtue of GRI 3(a) 1.63. Without prejudice to the above contentions, reference is made to Rule 3(a) of the GRI which provides that the heading that provides the most specific description of the goods shall be preferred to headings providing a more general description. In this regard, Rule 3 of the GRI is extracted as below :- "3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effecte....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... where on verification or examination the Proper Officer finds that the particulars declared in the BoE are incorrect, Section 17(2) empowers the officer to reassess the duty without prejudice to any further action under the Act. Thus, the customs administration retains supervisory authority to verify and correct the self-assessment. 1.70. Section 17, when read with the definition of "assessment" in Section 2(2), makes it abundantly clear that assessment is not confined merely to quantification of duty, but includes: - determination of the dutiability of goods; and - determination of the correct tariff classification under the Customs Tariff Act. - determination of exemption or concession of duty. Relevant provision is extracted as under for ready reference: Section 17. Assessment of duty. - (1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50, shall, save as otherwise provided in section 85, self-assess the duty, if any, leviable on such goods. (4) Where it is found on verification, examination or testing of the goods or otherwise that the self-assessment ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er at the stage of verification/re-assessment; and * the adjudicating and appellate authorities in cases of proceedings under Section 28 of the Customs Act. 1.74. For classification, reliance may be placed on product description, technical literature or supplier-declared HSN. However, the HSN declared by the foreign supplier is not binding on the importer or authorities. Classification must be based solely on the nature, function and characteristics of the imported goods. 1.75. Thus, even if the supplier indicates different HSN codes across invoices, packing lists or Proofs of Origin (POO), such variations do not prejudice the importer's right to claim correct classification and corresponding duty benefits. 1.76. Both the importer and the Customs authorities must classify the goods in accordance with the Tariff Act, GRI and HSN Explanatory Notes, irrespective of supplier-declared HSN code. 1.77. Incorrect HSN indicated by the foreign supplier cannot, by itself, disqualify the importer from claiming statutory benefits. Once the importer complies with the Customs Act, the Tariff Act and the rules thereunder, a mere procedural deficit in foreign documents cann....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iv. furnish POO reference number, date, criteria, direct shipment, etc. Relevant provision is extracted as under for ready reference: Procedure regarding claim of preferential rate of duty. 28DA. (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 as to the accuracy and truthfulness of the information furnished. 3. Preferential tariff claim .- (1) To claim preferential rate of duty under a trade agreement, the importer or his agent shall, at the time of filing bill of entry, (a) make a declaration in the bill of entry that the goods qualify as originating goods for preferential rate of duty under that agreement; ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) Notwithstanding anything contained in this section, the preferential tariff treatment may be refused without verification in the following circumstances, namely :- (i) the tariff item is not eligible for preferential tariff treatment; (ii) complete description of goods is not contained in the proof of origin; (iii) any alteration in the proof of origin is not authenticated by the Issuing Authority; (iv) the proof of origin is produced after the period of its expiry, and in all such cases, the certificate of origin shall be marked as "INAPPLICABLE". 3(2) Notwithstanding anything contained in these rules, the claim of preferential rate of duty may be denied by the proper officer without verification if the proof of origin- (a) is incomplete and not in accordance with the format as prescribed by the Rules of Origin; (b) has any alteration not authenticated by the Issuing Authority; (c) is produced after its validity period has expired; or (d) is issued for an item which is not eligible for preferential tariff treatment under the trade agreement; and in all such cases, the proof shall be marked ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rbent layer on one side would merit classification under heading 7005 and more specifically under CTH 70051090, irrespective of the tariff heading mentioned in the Country of Origin Certificate (COO) and hence it was averred that the reliance placed by the assessing officer on the Classification mentioned in the COO is not legally relevant for determining the classification of impugned imports. Accordingly, ruled that preferential treatment under PTA would not be adversely effected in the event of wrong mention of HSN code in POO. 1.97. Furthermore, in the following cases, it was held that the Country-of-Origin requirements were deemed to be fulfilled even where the goods were classified differently in the Proof of Origin issued. * Sheel Chand Agrolls Pvt Ltd, Mohan Goel, MD vs. Commissioner of Customs (Preventive), New Delhi (2016 (1) TMI 624 - CESTAT NEW DELHI) * M/s. Float Glass Centre Versus Commissioner of Customs, Chennai - 2025 (9) TMI 686 - CESTAT CHENNAI) 1.98. Even the Hon'ble Supreme Court, in L.G. Electronics India Pvt. Ltd. vs. Commissioner of Customs, Civil Appeal Nos. 10349-10350 of 2024, has categorically held that preferential treatme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication under CTI 85176290 or 87089099, then what is the appropriate classification of EVCC under First Schedule to the Tariff Act? c. Whether the applicant is eligible to avail the customs duty exemption under Notification No. 151/2009-Customs and Notification No. 152/2009-Customs both dated December 31, 2009 (for brevity collectively referred as N/No .- 151 and 152) where the subject goods and Supply equipment communication controllers originating in Republic of Korea however the HSN code mentioned in the Proof of Origin differs from the legally correct HSN code declared in the Bill of Entry, and imported product is in fact is same in all nature. 2.3 Comments- As per information available in the public domain and submissions made by the applicant, Electric vehicle communication controller supports Bi-direction, vehicle to Grid communication (V2G) software for Electric Vehicle. Tariff heading 8517 reads as: TELEPHONE SETS, SMARTPHONES AND OTHER TELEPHONES FOR CELLULAR NETWORKS OR FOR OTHER WIRELESS NETWORKS: OTHER APPARATUS FOR THE TRANSMISSION OR RECEPTION OF VICE, IMAGES OR OTHER DATA, IN CLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by the applicant along with documentary evidence highlighting features and characteristic of product) To ascertain specific tariff entry at the eight level, relevant CTH along with description are produced hereunder, 8517 62 10 --- PLCC equipment 8517 62 20 --- Voice frequency telegraphy 8517 62 30 --- Modems (modulators-demodulators) 8517 62 50 --- Digital loop carrier system(DLC) - 8517 62 60 --- Synchronous digital hierarchy system(SDH) 8517 62 70 --- Multiplexers, statistical multiplexers 8517 62 90 --- Others Considering the functionality of EVCC it is evident that this product merit classification under CTH 8517 62 at the six digit level. Further this item/product is not specifically covered under any specific tariff entry at the eight digit level, hence it merits classification in the category of "Others" at eight-digit level that is 85176290. 2.4 Conclusion: Question 1: Classification under CTI 85176290 or 87089099 Electric Vehicle Communication Controllers (EVCC) merit classification under CTI 8517 62 90 rather than CTI 8708 90 99. CTI 8517 62 90: Covers "other apparatus f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ices within one week. No One appeared from the department 4. Additional Submission of the applicant The applicant vide email dated 24.03.2026 submitted additional submission which is as under: 4.1 The Office of the Principal Commissioner of Customs, Air Cargo Complex (Import), New Customs House, Near IGI Airport, New Delhi-110037 ("Jurisdictional Commissionerate"), has provided its comments on CAAR application No. 156/2025 filed by the Solterra Technologies Private Limited (' the applicant'). 4.2 In its comments, the Jurisdictional Commissionerate has agreed with the classification of EVCC under CTI 8517 62 90 as also argued by the applicant. Further, it is also mentioned that the Proper Officer may deny the preferential rate of duty without verification of the Proof of Origin ("POO") if it is found that the item is not covered under the respective tariff Notification or if the Product Specific Rules ("PSR") mentioned in the certificate are not applicable to the goods. In response to the comments of jurisdictional Commissionerate, the Applicant respectfully submits as under: A. CTI 8517 62 90 is covered under Notification No. 151/2009 or 152/2009, da....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Specific Rules (PSR) in Annexure-I; or b) For goods not covered under clause (a): * (i) The Regional Value Content (RVC) is not less than 35% of the FOB value, and * (ii) The goods undergo a Change in Tariff Classification (CTC) at the six-digit level of the Harmonized System from the tariff classification of all non-originating materials used. Rule 3(2) of the India Korea Origin Rules further provides that goods conforming to Rule 3(1) which prescribes that goods deemed to be originating if it satisfies the criteria prescribed by Rule 5 for goods not wholly obtained or produced in the exporting state shall be eligible for preferential tariff treatment. Accordingly, as long as the Applicant satisfies the origin criteria under Rule 5, an incorrect CTI reported in the POO cannot be a ground for denying preferential duty benefits. As highlighted in original submissions, multiple judicial pronouncements have consistently held that the POO is intended to determine the origin criteria, and not to conclusively determine the tariff classification of the goods. Therefore, a mismatch in CTI between the BOE and the POO when the origina....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nce ruling, in respect of an ongoing activity, shall be prospective and would not have any implication for activities, which stand concluded. " Product description: 5.3 The product in question is Electric Vehicle Communication Controllers (EVCC). The Electric Vehicle Communication Controllers (EVCC) is a key communication device fix inside an Electric Vehicle. Its function is providing support for proper interaction with a charging station by following Combined Charging System (CCS) standards (specifically DIN SPEC 70121 and ISO 15118). It plays the role of the "talking brain" inside the EV during charging. 5.4 The principal function of subject goods, i.e. Electric Vehicle Charging Controllers (EVCC) is as follows: - Reception :- At first, Subject goods, i.e. Electric Vehicle Charging Controllers (EVCC) receive the Voltage and Electrical Signals from the Charging Cable which is connected to the Electric Vehicle Supply Equipment (EVSE). - Conversion :- The second function is conversion of signals. The Electric Vehicle Charging Controllers (EVCC) after wakeup for charging, through Controller Area Network (CAN) bus receives data/signals from the various othe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nternal system for Charging. Once second stage is complete and if the handshake is successful, the Controller Area Network (CAN) Bus within the Electric Vehicle aggregates data from various subsystems i.e. battery management system (BMS), onboard charger, vehicle status, etc. This data includes parameters like state of charge (SoC), maximum allowable charging power, temperature readings, and other such data. The Electric Vehicle Communication Controller (EVCC) acts as a central bridge, interpreting this data and preparing it for external communication with Supply Equipment Communication Controller (SECC) embedded in charging station, i.e., Electric Vehicle Supply Equipment (EVSE). Once the subject goods have gathered and processed the necessary information from the CAN Bus, it communicates with the EVSE using Power Line Communication (PLC) compliant with ISO 15118 or DIN SPEC 70121 standards. The data is structured into protocol-specific messages and transmitted the messages through Control Pilot (CP) Line into Supply Equipment Communication Controller (SECC) for further action. It is only after all systems report "OK", that the Electric Vehicle send a message to the charg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods." Analysis of CTH 8517 5.9 CTH 8517 covers "other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528". Relevant tariff item is reproduced as under for ready reference: CTI Dash Description of Goods BCD rate 8517 Telephone sets, including Smartphone and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 - Other apparatus for transmission or receptio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n, the product performs reception, conversion and transmission functions as elaborated at para 5.3. Thus, it is evident that the subject good performs transmission, conversion, and reception of signals in a wired network and hence, merit classification under CTH 8517 62 at the six-digit level. Since the subject good is not specifically covered under any specific tariff entry at the eight-digit level, it merits classification in the residual category of 'Others' at eight-digit level i.e., CTH 8517 62 90. 5.13 In addition to above, I have also noted that as per Note 2(a) of Section XVI, Section Note also supports the case of the applicant. The same is provided as below: "(a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466,8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;" 5.14 Thus, I find that the Note 2(a) of Section XVI clearly provides that if the parts have the separate heading available in the Customs Tariff, then the parts will be classifiable in that heading only. Therefore, upon bare reading of the above stated Section Note, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on No. 152/2009-Customs (India-Korea CEPA) inspite of mismatch. 6.2 I have observed that the Port Commissionerate is not agreeable with above contention. As per the comments of Jurisdictional Commissionerate, "as per Clause (d), sub-rule (2), Section 3 of The Customs (Administration of Rules of Origin under Trade Agreement) Rules, 2020, the claim of applicant for exemptions under Notification No. 151/2009-Customs or Notification No. 152/2009-Customs (India-Korea CEPA) may be denied by the proper officer in such a case wherein an HSN code mismatch in the Proof of Origin. 6.3 I observe that preferential duty exemption under country of origin-based schemes (such as FTAs/PTAs) is conditional upon strict compliance with the prescribed Rules of Origin as well as procedural requirements, including the submission of a valid Proof of Origin (POO). One of the essential particulars in the POO is the correct classification of goods under the Harmonised System (HSN). A mismatch between the HSN declared in the POO and that declared in the Bill of Entry raises a fundamental inconsistency regarding the identity and nature of the goods. 6.4 I further note that Rules of Origin are product-s....