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2019 (6) TMI 112 - AT - CustomsFree Trade Agreement [FTA] - goods imported from South Asian Association for Regional Co-operation [SAARC] countries - benefit of notification No.105/99-Cus. - rejection of benefit of notification on the ground that when the importer is claiming Special Origin Criteria under para 10 of the Schedule, letter “D” should have been mentioned in box 8 of the Country of Origin Certificate [COO]; whereas, the COO certificate submitted shows Origin Criteria as “B” 65.83%. HELD THAT:- As per the said notification in question, the imported goods should fulfill the Origin Criteria even in Notification No.73/95 (NT). As per which, the non-contracting party’s cost/materials involved in the imported goods should not exceed 60% of the F.O.B. value of the goods - Ld. advocate has contended that the said Tariff notification has been amended by Notification No.68/2000 (NT), dated 10.11.2000, whereby, the percentage limit of 60% has been increased to 70%. Even the Division Bench of the High Court of Kerala, in the case of Director-General of Foreign Trade, New Delhi Vs M/s. Mustafa Traders [ 2016 (9) TMI 669 - KERALA HIGH COURT ], has reiterated that DGFT had jurisdiction to issue notification under section 5 of the FTDR Act. Percentage content in respect of non-origin material - HELD THAT:- As per II (b)(3) of the Schedule to the Customs Notification No73/1995 (NT), dated 07.12.1995 when the importer is claiming Special Origin Criteria under para 10 of the said Schedule in the box 8 of the Country of Origin Certificate letter “D” should be entered. Whereas, the Country of Origin Certificate submitted by the importer shows Origin Criteria as “B” 65.83% - Therefore, the subject goods are not fulfilling the Origin Criteria as prescribed in the said notification and hence not eligible for the benefit of Customs Notification No.105/1999-Cus. Appeal dismissed.
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